LRB-2669/4
JK&MES:wlj&ch:rs
2005 - 2006 LEGISLATURE
October 3, 2005 - Introduced by Representatives Wieckert, Suder, Hines, Ott,
Albers, Hundertmark, Kaufert, Hahn, Davis, F. Lasee, Vos, Krawczyk,
Townsend, Mursau, Jensen, Gundrum, Sheridan and McCormick,
cosponsored by Senators A. Lasee, Olsen, Kanavas and Brown. Referred to
Committee on Natural Resources.
AB718,1,3
1An Act to create 71.07 (6g) and 71.10 (4) (cg) of the statutes;
relating to: a
2nonrefundable individual income tax credit for the sales tax paid on the
3purchase of gun-club memberships and admissions to gun-club activities.
Analysis by the Legislative Reference Bureau
This bill creates a nonrefundable individual income tax credit for the sales tax
paid on the purchase of a gun-club membership or admission to any activity that is
open to the public and offered by a gun club, if the gun club is a nonprofit organization
and if the gun club provides certain safety classes approved by the Department of
Natural Resources to at least 100 individuals in the calendar year.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB718, s. 1
4Section
1. 71.07 (6g) of the statutes is created to read:
AB718,1,65
71.07
(6g) Gun-club memberships and admission tax credit. (a)
Definitions. 6In this subsection:
AB718,1,77
1. "Claimant" means an individual who files a claim under this subsection.
AB718,2,2
12. "Gun club" does not include a wild animal farm or bird hunting preserve
2licensed under ch. 169.
AB718,2,53
3. "Safety classes" means all classes approved by the department of natural
4resources related to hunting, including hunting with a bow, and related to firearms,
5all terrain vehicles, boats, and snowmobiles.
AB718,2,126
(b)
Filing claims. Subject to the limitations provided in this subsection, a
7claimant may claim as a credit against the tax imposed under s. 71.02, up to the
8amount of those taxes, an amount equal to the amount of the taxes imposed under
9s. 77.52 that the claimant paid in the taxable year on the purchase of a gun-club
10membership or admission to any activity that is open to the public and offered by a
11gun club, including safety classes, if the gun club is a nonprofit organization and if
12the gun club provides safety classes to at least 100 individuals in the calendar year.
AB718,2,1413
(c)
Limitations. No credit may be allowed under this subsection unless it is
14claimed within the time period under s. 71.75 (2).
AB718,2,1615
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit
16under that subsection, applies to the credit under this subsection.
AB718, s. 2
17Section
2. 71.10 (4) (cg) of the statutes is created to read:
AB718,2,1918
71.10
(4) (cg) The gun-club memberships and admissions tax credit under s.
1971.07 (6g).
AB718,2,2121
(1)
This act first applies to taxable years beginning on January 1, 2006.
