LRBa0222/1
JK:wlj:rs
2013 - 2014 LEGISLATURE
ASSEMBLY AMENDMENT 2,
TO SENATE BILL 1
March 6, 2013 - Offered by Representatives Sinicki, Kahl, Johnson, Barnes,
Goyke, Ohnstad, Wright, Billings, Pasch, Barca, Jorgensen, Zamarripa,
Pope, Bewley, Hebl, Ringhand, Berceau, Clark, Hulsey, Vruwink, Danou,
Richards, Smith, Genrich, Shankland, Bernard Schaber, Doyle, Wachs,
Young, Zepnick, Hesselbein, Riemer and Kolste.
SB1-AA2,1,21 At the locations indicated, amend the bill, as shown by senate substitute
2amendment 2, as follows:
SB1-AA2,1,3 31. Page 3, line 4: after that line insert:
SB1-AA2,1,4 4" Section 3d. 20.445 (1) (gm) of the statutes is created to read:
SB1-AA2,1,85 20.445 (1) (gm) Mining industry jobs training grants. All moneys credited to
6this appropriation account under s. 70.395 (1e) (a), for mining skills training grants
7under s. 106.05 and for mining equipment manufacturing training grants under s.
8106.35.".
SB1-AA2,1,9 92. Page 7, line 4: after that line insert:
SB1-AA2,1,10 10" Section 29d. 70.375 (2) (a) of the statutes is amended to read:
SB1-AA2,2,511 70.375 (2) (a) In Except as provided in subs. (2b) and (2c), with respect to mines
12not in operation on November 28, 1981, there is imposed upon persons engaged in
13mining metalliferous minerals in this state a net proceeds occupation tax effective

1on the date on which extraction begins to compensate the state and municipalities
2for the loss of valuable, irreplaceable metalliferous minerals. The amount of the tax
3shall be determined by applying the rates established under sub. (5) to the net
4proceeds of each mine. The net proceeds of each mine for each year are the difference
5between the gross proceeds and the deductions allowed under sub. (4) for the year.
SB1-AA2,29e 6Section 29e. 70.375 (2b) of the statutes is created to read:
SB1-AA2,2,117 70.375 (2b) Minimum tax. With respect to mines in operation after December
831, 2012, beginning with the month in which a permit is issued to a person under s.
9295.58, and for each of the 60 months following that month, the amount of the tax
10imposed on that person is the greater of the tax computed under sub. (2) or an amount
11equal to $83,333 for each month.
SB1-AA2,29f 12Section 29f. 70.375 (2c) of the statutes is created to read:
SB1-AA2,2,2213 70.375 (2c) Credit. With respect to mines in operation after December 31,
142012, if a person subject to sub. (2b) would have paid less tax under sub. (2) than
15under sub. (2b), the person may claim as a credit against the tax imposed under sub.
16(2) or (2b) an amount equal to the difference between the amount paid under sub. (2b)
17and the amount that the person would have paid under sub. (2), except that the
18person may not claim a credit amount that would result in less than the total
19minimum tax liability computed under sub. (2b) for the period for which the person
20is subject to sub. (2b). The person may carry forward the amount of any unused credit
21under this subsection, as adjusted under sub. (6), to claim against the person's tax
22liability in subsequent years until the total amount of the credit is used.".
SB1-AA2,2,23 233. Page 7, line 12: after that line insert:
SB1-AA2,2,24 24" Section 30e. 70.375 (6) of the statutes is amended to read:
SB1-AA2,3,18
170.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and
2thereafter, the dollar amounts in sub. (5) and s. 70.395 (1) and (2) (d) 1m. and 5. a.
3and (dg), and the amount of any unused credit under sub. (2c), shall be changed to
4reflect the percentage change between the gross national product deflator for June
5of the current year and the gross national product deflator for June of the previous
6year, as determined by the U.S. department of commerce as of December 30 of the
7year for which the taxes are due, except that no annual increase may be more than
810%. For calendar year 1983 and corresponding fiscal years and thereafter until
9calendar year 1997 and corresponding fiscal years, the dollar amounts in s. 70.395
10(1m), 1995 stats., shall be changed to reflect the percentage change between the gross
11national product deflator for June of the current year and the gross national product
12deflator for June of the previous year, as determined by the U.S. department of
13commerce as of December 30 of the year for which the taxes are due, except that no
14annual increase may be more than 10%. The revised amounts shall be rounded to
15the nearest whole number divisible by 100 and shall not be reduced below the
16amounts under sub. (5) on November 28, 1981. Annually, the department shall
17adopt any changes in dollar amounts required under this subsection and incorporate
18them into the appropriate tax forms.".
SB1-AA2,3,20 194. Page 7, line 18: delete the material beginning with that line and ending with
20page 8, line 2 and substitute:
SB1-AA2,3,22 21" Section 32d. 70.395 (1e) of the statutes is renumbered 70.395 (1e) (intro.) and
22amended to read:
SB1-AA2,4,323 70.395 (1e) Distribution. (intro.) Fifteen days after the collection of the tax
24under ss. 70.38 to 70.39, the department of administration, upon certification of the

1department of revenue, shall transfer the amount collected in respect to mines not
2in operation on November 28, 1981, to the investment and local impact fund., except
3as follows:
SB1-AA2,32e 4Section 32e. 70.395 (1e) (a) of the statutes is created to read:
SB1-AA2,4,85 70.395 (1e) (a) From the amount collected from a person who is issued a permit
6under s. 295.58, the department of administration shall transfer, as provided under
7par. (b), any amount in excess of $1,000,000 annually, or $2,000,000 total, collected
8from any such person.
SB1-AA2,32f 9Section 32f. 70.395 (1e) (b) of the statutes is created to read:
SB1-AA2,4,1410 70.395 (1e) (b) Except as provided under par. (a), the department of
11administration shall transfer 60 percent of the amount collected from each person
12extracting ferrous metallic minerals in this state to the investment and local impact
13fund and 40 percent of the amount collected from any such person into the economic
14development fund.".
SB1-AA2,4,15 155. Page 8, line 23: after that line insert:
SB1-AA2,4,16 16" Section 36d. 70.395 (2) (dg) of the statutes is amended to read:
SB1-AA2,5,717 70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay
18to the department of revenue for deposit in the investment and local impact fund, as
19a construction fee, an amount sufficient to make the construction period payments
20under par. (d) 5. in respect to that site. Any person paying a construction fee under
21this paragraph may credit against taxes due under s. 70.375 an amount equal to the
22payments that the taxpayer has made under this paragraph, provided that the credit
23does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
24make the first-dollar payments under par. (d) 1., 2. and 2m. for that year in respect

1to the taxpayer's mine. For the first 24 months following the month in which the
2taxpayer is issued a permit under s. 295.58, the taxpayer may not use the credit to
3reduce the taxpayer's liability under s. 70.375 below the minimum amount required
4under s. 70.375 (2b), but the taxpayer may use the credit in subsequent years to
5reduce the taxpayer's liability under s. 70.375 below the minimum amount required
6under s. 70.375 (2b).
Any amount not creditable because of that limitation in any
7year may be carried forward.".
SB1-AA2,5,8 86. Page 12, line 22: after that line insert:
SB1-AA2,5,9 9" Section 43d. 106.05 of the statutes is created to read:
SB1-AA2,5,18 10106.05 Mining skills training grants. From the appropriation account
11under s. 20.445 (1) (gm), the department, in consultation with the Wisconsin
12Economic Development Corporation, shall award a grant annually of not more than
13$500,000 to Cooperative Educational Service Agency Number 12 or to an
14organization operating a skills improvement apprenticeship program that is
15authorized to administer the operating engineers certification program and to
16provide training in the operation of heavy equipment for the purposes of
17establishing, funding, and facilitating cross-training partnership programs
18between that agency and that organization.
SB1-AA2,43e 19Section 43e. 106.35 of the statutes is created to read:
SB1-AA2,6,6 20106.35 Mining equipment manufacturing training grants. From the
21appropriation account under s. 20.445 (1) (gm), the department, in consultation with
22the Wisconsin Economic Development Corporation, shall award a grant annually of
23not more than $500,000 to Cooperative Educational Service Agency Number 1 or to
24an organization operating an economic and workforce development center in the

1southeastern area of this state to establish, fund, and facilitate cross-training
2partnership programs between that service agency and that organization for the
3purpose of establishing classroom curriculum and hands-on job training programs
4that provide individuals with the opportunity to receive instruction relating to the
5performance of manufacturing jobs in facilities in that area that are involved in
6producing equipment and products related to the mining industry.".
SB1-AA2,6,77 (End)
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