AB557: Bill Text

AB557, s. 1 Section 1. 15.227 (14) of the statutes is created to read:

AB557,4,8 15.227 (14) Apprenticeship marketing council. There is created in the department of workforce development an apprenticeship marketing council appointed by the secretary of workforce development. The council shall consist of 4 members appointed for 3-year terms who represent the interests of employees, 4 members appointed for 3-year terms who represent the interests of employers, and 2 employees of the department of workforce development to serve at the pleasure of the secretary.

AB557, s. 2 Section 2. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table

AB557, s. 3 Section 3. 20.292 (1) (kd) of the statutes is created to read:

AB557,5,5 20.292 (1) (kd) Job retention skills development programs. All moneys transferred from the appropriation account under s. 20.445 (3) (md) for job retention skills development programs under s. 38.34. No moneys may be encumbered from this appropriation after June 30, 2004.

AB557, s. 4 Section 4. 20.445 (1) (d) of the statutes is created to read:

AB557,5,8 20.445 (1) (d) Workplace diversity grant program. The amounts in the schedule for workplace diversity grants under s. 106.28.

AB557, s. 5 Section 5. 20.445 (3) (md) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB557,5,18 20.445 (3) (md) Federal block grant aids. The amounts in the schedule, less the amounts withheld under s. 49.143 (3), for aids to individuals or organizations and to be transferred to the appropriation accounts under ss. 20.255 (2) (kh), and (kp), 20.292 (1) (kd), 20.433 (1) (k), 20.434 (1) (kp) and (ky), 20.435 (3) (kc), (kd), (km), and (ky), (5) (ky), (7) (ky), and (8) (kx), 20.465 (4) (k), and 20.835 (2) (kf). All block grant moneys received for these purposes from the federal government or any of its agencies and all moneys recovered under s. 49.143 (3) shall be credited to this appropriation account.

AB557, s. 6 Section 6. 38.34 of the statutes is created to read:

AB557,6,8 38.34 Job retention skills development programs. (1) Each district board shall offer, at a frequency based upon demand in the district, a job retention skills development program in order to assist employers in retaining new employees, building the job skill levels of those employees, and assisting those employees in attaining higher wages and long-term careers. To the extent practicable, the district board shall offer the program at employment sites. The program shall emphasize job retention skills development for employees with gross incomes at or below 200% of the poverty line, as defined in s. 49.001 (5), who are any of the following:

AB557,6,10 (a) Current or former recipients of public assistance, including participants in Wisconsin works employment positions under s. 49.147.

AB557,6,12 (b) Employees who are within the first 6 months of employment with their employer.

AB557,6,13 (c) Entry-level employees.

AB557,6,14 (2) The program shall provide training in all of the following:

AB557,6,16 (a) Skills needed to achieve punctuality and consistency in attendance at the employee's employment.

AB557,6,17 (b) Skills needed to effectively work in a team.

AB557,6,18 (c) Skills needed to effectively communicate with supervisors and coworkers.

AB557,6,20 (d) Skills needed to solve basic workplace-related personal and interpersonal problems.

AB557,6,25 (3) (a) The board shall supervise, and establish minimum requirements for, the program. Except as provided in sub. (2), the board shall determine the length and content of the program after consultation with employers, district boards, Wisconsin works agencies, as defined in s. 49.001 (9), local units of government, and labor organizations.

AB557,7,4 (b) In consultation with employers, district boards, and the department of workforce development, the board shall develop standards for assessing the job retention skills, including the skills specified in sub. (2), of employees before and after their participation in the program.

AB557,7,8 (4) To the extent practicable, the district board shall assist employers in providing ongoing job retention skills development and reinforcement activities in the workplace. The district board may charge employers a fee for the program and services offered under this section.

AB557,7,9 (5) This section does not apply after December 31, 2005.

AB557, s. 7 Section 7. 49.1475 of the statutes is amended to read:

AB557,7,23 49.1475 Follow-up services. Following any follow-up period required by the contract entered into under s. 49.143, a Wisconsin works agency may provide case management services for an individual who moves from a Wisconsin works employment position to unsubsidized employment to help the individual retain the unsubsidized employment. Case management services may include the provision of employment skills training; English as a 2nd language classes, if the Wisconsin works agency determines that the course will facilitate the individual's efforts to retain employment; a course of study meeting the standards established under s. 115.29 (4) for the granting of a declaration of equivalency of high school graduation; or other remedial education courses. A Wisconsin works agency shall coordinate case management services with a program offered by a technical college under s. 38.34. The Wisconsin works agency may provide case management services regardless of the individual's income and asset levels.

AB557, s. 8 Section 8. 49.175 (1) (zp) of the statutes is created to read:

AB557,8,4 49.175 (1) (zp) Job retention skills development programs. For the transfer of moneys to the technical college system board for implementation costs for job retention skills development programs under s. 38.34, $200,000 in fiscal year 2002-03.

AB557, s. 9 Section 9. 71.05 (6) (a) 15. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB557,8,11 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), and (3s), and (5v) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).

AB557, s. 10 Section 10. 71.07 (5v) of the statutes is created to read:

AB557,8,15 71.07 (5v) Productivity enhancement training credit. (a) In this subsection, "productivity enhancement training expenses" has the meaning given in s. 560.157 (1).

AB557,8,22 (b) Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2001, any partner, member of a limited liability company, or a shareholder of a tax-option corporation may claim as a credit against taxes otherwise due under s. 71.02 an amount that is equal to 100% of the amount of the partner's, member's, or shareholder's productivity enhancement training expenses certified by the department of commerce under s. 560.157 in the taxable year for which the expenses are certified, but that is not to exceed $7,500.

AB557,8,24 (c) The carry-over provisions of section 71.28 (4) (e) and (f), as they apply to the credit under s. 71.28 (4), apply to the credit under this subsection.

AB557,9,5 (d) A partner, member of a limited liability company, or shareholder of a tax-option corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the partner, member, or shareholder deducted from gross income for Wisconsin income tax or franchise tax purposes under section 162 of the Internal Revenue Code.

AB557,9,13 (e) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their productivity enhancement training expenses certified under s. 560.157. A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

AB557,9,15 (f) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

AB557,9,19 (g) No credit may be claimed under this subsection for taxable years beginning after December 31, 2010. Credits claimed under this subsection for taxable years beginning before January 1, 2011, may be carried forward to taxable years beginning after December 31, 2009, as provided under s. 71.28 (4) (f).

AB557, s. 11 Section 11. 71.08 (1) (intro.) of the statutes is amended to read:

AB557,9,25 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3s), (5v), (6), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and, (3), and (5v), and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and, (3), and (5v) and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:

AB557, s. 12 Section 12. 71.10 (4) (k) of the statutes is created to read:

AB557,10,6 71.10 (4) (k) Productivity enhancement training credit under s. 71.07 (5v).

AB557, s. 13 Section 13. 71.21 (4) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB557,10,11 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (3g), and (3s) , and (5v) and passed through to partners shall be added to the partnership's income.

AB557, s. 14 Section 14. 71.26 (2) (a) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB557,11,3 71.26 (2) (a) Corporations in general. The "net income" of a corporation means the gross income as computed under the Internal Revenue Code as modified under sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit computed under s. 71.28 (1), (3), (4), (5), plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), and (3g) (1dx), (3g), and (5v) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or other disposition of assets the gain from which would be wholly exempt income, as defined in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus deductions, as computed under the Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an amount equal to the difference between the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).

AB557, s. 15 Section 15. 71.28 (1dx) (b) 1. of the statutes is amended to read:

AB557,11,6 71.28 (1dx) (b) 1. Fifty percent of the amount expended by the person for environmental remediation in a development zone.

AB557, s. 16 Section 16. 71.28 (1dx) (b) 1m. of the statutes is created to read:

AB557,11,15 71.28 (1dx) (b) 1m. Fifty percent of the amount expended by a municipality, as defined in s. 292.01 (11), or an organization that is exempt from federal income taxation under section 501 (c) (3) of the Internal Revenue Code for environmental remediation in a development zone, if the municipality or organization has entered into an exclusive written agreement with the person claiming the credit that approves of the person claiming the credit based on the expenditures of the municipality or organization. The department shall promulgate rules to implement this subdivision.

AB557, s. 17 Section 17. 71.28 (1dx) (f) of the statutes is created to read:

AB557,11,20 71.28 (1dx) (f) Transfer of credits. Any person who is eligible to claim a credit under par. (b) 1. may transfer the right to claim the credit under par. (b) 1. to any other person who is subject to taxation under this subchapter. The department shall promulgate rules to implement this paragraph.

AB557, s. 18 Section 18. 71.28 (5v) of the statutes is created to read:

AB557,11,24 71.28 (5v) Productivity enhancement training credit. (a) In this subsection, "productivity enhancement training expenses" has the meaning given in s. 560.157 (1).

AB557,12,6 (b) Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2001, any corporation may claim as a credit against taxes otherwise due under s. 71.23 an amount that is equal to 100% of the amount of the corporation's productivity enhancement training expenses certified by the department of commerce under s. 560.157 in the taxable year for which the expenses are certified, but that is not to exceed $7,500.

AB557,12,8 (c) The carry-over provisions of sub. (4) (e) and (f), as they apply to the credit under sub. (4), apply to the credit under this subsection.

AB557,12,12 (d) A corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the corporation deducted from gross income for Wisconsin income tax or franchise tax purposes under section 162 of the Internal Revenue Code.

AB557,12,20 (e) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their productivity enhancement training expenses certified under s. 560.157. A partnership, limited liability company or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

AB557,12,22 (f) Subsection (4) (g) and (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.

AB557,13,2 (g) No credit may be claimed under this subsection for taxable years beginning after December 31, 2010. Credits claimed under this subsection for taxable years beginning before January 1, 2011, may be carried forward to taxable years beginning after December 31, 2010, as provided under sub. (4) (f).

AB557, s. 19 Section 19. 71.30 (3) (g) of the statutes is created to read:

AB557,13,4 71.30 (3) (g) Productivity enhancement training credit under s. 71.28 (5v).

AB557, s. 20 Section 20. 71.34 (1) (g) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB557,13,9 71.34 (1) (g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), and (3g), and (5v) and passed through to shareholders.

AB557, s. 21 Section 21. 71.45 (2) (a) 10. of the statutes is amended to read:

AB557,13,16 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dx) and (5v) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47 (1), (3), (4), and (5).

AB557, s. 22 Section 22. 71.47 (5v) of the statutes is created to read:

AB557,13,20 71.47 (5v) Productivity enhancement training credit. (a) In this subsection, "productivity enhancement training expenses" has the meaning given in s. 560.157 (1).

AB557,14,2 (b) Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2001, any corporation may claim as a credit against taxes otherwise due under s. 71.43 an amount that is equal to 100% of the amount of the corporation's productivity enhancement training expenses certified by the department of commerce under s. 560.157 in the taxable year for which the expenses are certified, but not to exceed $7,500.

AB557,14,4 (c) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit under s. 71.28 (4), apply to the credit under this subsection.

AB557,14,8 (d) A corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the corporation deducted from gross income for Wisconsin income tax or franchise tax purposes under section 162 of the Internal Revenue Code.

AB557,14,16 (e) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their productivity enhancement training expenses certified under s. 560.157. A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

AB557,14,18 (f) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

AB557,14,22 (g) No credit may be claimed under this subsection for taxable years beginning after December 31, 2010. Credits claimed under this subsection for taxable years beginning before January 1, 2011, may be carried forward to taxable years beginning after December 31, 2010 as provided under s. 71.28 (4) (f).

AB557, s. 23 Section 23. 71.49 (1) (g) of the statutes is created to read:

AB557,14,24 71.49 (1) (g) Productivity enhancement training credit under s. 71.47 (5v).

AB557, s. 24 Section 24. 77.92 (4) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB557,15,17 77.92 (4) "Net business income", with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), and (3g), and (3s), and (5v); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income", with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the Internal Revenue Code.

AB557, s. 25 Section 25. 106.01 (12) of the statutes is created to read:

AB557,16,5 106.01 (12) From the appropriations under s. 20.445 (1) (a) and (g), the department shall allocate $150,000 in each fiscal year for apprenticeship marketing activities, including the development and distribution of promotional materials directed at encouraging employers to hire apprentices, educating high school career counselors on careers available in the skilled trades, encouraging the youth of this state to consider a career in the skilled trades, and otherwise promoting the availability and benefits of careers in the skilled trades. The department shall solicit contributions from private sources to assist in the provision of those promotional materials and shall credit any contributions received to the appropriation account under s. 20.445 (1) (g). The department shall seek the advice of and consult with the apprenticeship marketing council regarding the administration of the apprenticeship marketing activities provided under this subsection.

AB557, s. 26 Section 26. 106.01 (13) of the statutes is created to read:

AB557,16,14 106.01 (13) (a) In this subsection, "industrial, service, or skilled trades apprenticeship program" means a 2-year to 5-year apprenticeship program, as determined and approved by the department, in which an apprentice receives instruction leading to qualification as a skilled journeyman in any industrial manufacturing trade or private sector service occupation or receives instruction in the construction trades leading to qualification as a skilled journeyman carpenter, including a floor coverer, millwright, or pile driver; laborer; ironworker; or painter, including a taper.

AB557,17,3 (b) From the appropriation under s. 20.445 (1) (a), the department shall allocate $300,000 in each fiscal year to contract with an organization to provide preapprenticeship basic skills training grants of up to $500 to persons who are eligible under this paragraph to receive those grants. A person is eligible to receive a grant under this paragraph if the person's family income does not exceed 165% of the poverty line for the continental United States, as revised annually by the federal department of health and human services under 42 USC 9902 (2), and if the person has previously failed a test for placement in an industrial, service, or skilled trades apprenticeship program, but wishes to participate in such a program. A person who receives a grant under this paragraph may use the grant moneys received to pay for the costs of tuition, fees, books, supplies, and materials, and for any other direct training costs, required to attend a preapprenticeship basic skills training program provided by an organization, a technical college, or a school approved by the educational approval board under s. 45.54.

AB557, s. 27 Section 27. 106.28 of the statutes is created to read:

AB557,17,9 106.28 Workplace diversity grant program. (1) The department shall administer a grant program under which local, nonprofit organizations that offer diversity training, basic employment skills development, or instruction in English as a 2nd language to employees and persons seeking employment may receive grants for the operation of those activities.

AB557,17,11 (2) A local, nonprofit organization is qualified for a grant under this section if any of the following applies:

AB557,17,15 (a) The governing body of the local, nonprofit organization is comprised of representatives of private sector employers and local governmental units or agencies, and the local, nonprofit organization assists local employees in meeting their workforce needs.

AB557,17,19 (b) The local, nonprofit organization assists persons who have been convicted of a crime, whether employed or not, in strengthening or developing their employment skills and in making or easing their transition from incarceration to work.

AB557,17,21 (c) The local, nonprofit organization assists any of the following persons, whether employed or not, in preparing for or gaining entry into the skilled trades:

AB557,17,23 1. Persons who are eligible for benefits under the Wisconsin works program under ss. 49.141 to 49.161.