2007 - 2008 LEGISLATURE
May 29, 2007 - Introduced by Representatives Musser, Molepske, Townsend,
Sherman, Petrowski, Boyle, Bies, Turner, Hubler, Pridemore, Kreuser,
Owens, Richards, Gunderson, Grigsby, Wood, Zepnick, Albers, Hraychuck,
Murtha, Fields, Hahn, Hebl, Kleefisch, Berceau, Ballweg, Jorgensen, Nass,
Van Akkeren, Mursau, Seidel, Jeskewitz, Shilling, A. Ott, Vruwink, Hines,
Soletski, Nelson, Hixson, Travis, Sheridan, Sinicki, Staskunas, Krusick,
Garthwaite
and Hintz, cosponsored by Senators Sullivan, S. Fitzgerald,
Coggs, Carpenter, Plale, Roessler, Erpenbach, Schultz, Hansen, Lassa
and
Vinehout. Referred to Committee on Veterans and Military Affairs.
AB362,1,5 1An Act to amend 20.566 (1) (hp); and to create 20.465 (2) (r), 21.22, 25.17 (1)
2(jx), 25.38 and 71.10 (5i) of the statutes; relating to: providing financial aid to
3military families, creating an individual income tax checkoff for the military
4family relief fund, providing an exemption from emergency rule procedures,
5granting rule-making authority, and making an appropriation.
Analysis by the Legislative Reference Bureau
Under current law, an individual income tax check-off procedure exists that
allows an individual who files a return to designate any amount of additional
payment or any amount of a refund due for the endangered resources program.
Similar checkoffs exist to provide payments to several other programs, including a
veterans trust fund, prostate cancer research, multiple sclerosis programs, a fire
fighters memorial, and a breast cancer research program, and to provide a donation
to a professional football stadium district. This bill creates a similar income tax
checkoff for designations to the military family relief fund.
Under the bill, an individual who has an income tax liability, is due a refund,
or is required to file a return may designate any amount of additional payment, or
any amount of a refund due, to the military family relief fund on his or her income
tax return. If an individual's designation exceeds the amount of his or her refund,
he or she must include a check with his or her tax return for the difference between
the amount of the designation and the amount of the refund. If an individual who
makes a contribution has a tax liability or has no tax liability and is due no refund,

he or she must include a check for the amount of the designation with his or her tax
return.
The bill requires that an amount equal to the total amount of designations
received, less the total cost of administering the income tax check-off procedure, be
deposited in the military family relief fund. The bill requires the Department of
Military Affairs (DMA) to use the money from the military family relief fund to
provide financial aid to the immediate family of members of the national guard or
reservists who are serving in active duty in the U.S. armed forces. DMA is required
to promulgate rules establishing eligibility criteria and the amount of the financial
aid.
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:
AB362, s. 1 1Section 1. 20.465 (2) (r) of the statutes is created to read:
AB362,2,52 20.465 (2) (r) Military family relief. All moneys received from the military
3family relief fund for the payment of financial aid to military families under s. 21.22
4and for all of the administrative costs that the department incurs in making those
5payments.
AB362, s. 2 6Section 2. 20.566 (1) (hp) of the statutes is amended to read:
AB362,2,157 20.566 (1) (hp) Administration of endangered resources; professional football
8district; breast cancer research; fire fighters memorial; veterans trust fund; multiple
9sclerosis programs; prostate cancer research
income tax checkoff voluntary payments.
10The amounts in the schedule for the payment of all administrative costs, including
11data processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5g),
12(5h), (5i), and (5m), and 71.30 (10). All moneys specified for deposit in this
13appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5g) (i), (5h) (i),
14(5i) (i), and (5m) (i), and 71.30 (10) (i) and (11) (i) shall be credited to this
15appropriation.
AB362, s. 3
1Section 3. 21.22 of the statutes is created to read:
AB362,3,2 221.22 Military family financial aid. (1) In this section:
AB362,3,43 (a) "Immediate family" means the spouse and dependent children of a service
4member who are residents of this state.
AB362,3,75 (b) "Service member" means a member of a reserve unit of the U.S. armed forces
6or of the national guard who is a resident of this state and who is serving on active
7duty in the U.S. armed forces.
AB362,3,11 8(2) The department of military affairs shall provide financial aid to eligible
9members of the immediate family of service members. The department of military
10affairs shall promulgate rules establishing eligibility criteria and the amount of
11financial aid.
AB362, s. 4 12Section 4. 25.17 (1) (jx) of the statutes is created to read:
AB362,3,1313 25.17 (1) (jx) Military family relief fund (s. 25.38);
AB362, s. 5 14Section 5. 25.38 of the statutes is created to read:
AB362,3,18 1525.38 Military family relief fund. There is established a separate
16nonlapsible trust fund designated as the military family relief fund. The fund shall
17consist of money deposited in the fund under s. 71.10 (5i) (i), together with all
18donations, gifts, or bequests made to the fund.
AB362, s. 6 19Section 6. 71.10 (5i) of the statutes is created to read:
AB362,3,2120 71.10 (5i) Military family relief fund checkoff. (a) Definitions. In this
21subsection:
AB362,3,2222 1. "Department" means the department of revenue.
AB362,3,2323 2. "Military family relief fund" means the fund under s. 25.38.
AB362,4,224 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an
25income tax return who has a tax liability or is entitled to a tax refund may designate

1on the return any amount of additional payment or any amount of a refund due that
2individual for the military family relief fund.
AB362,4,53 2. `Designation added to tax owed.' If the individual owes any tax, the
4individual shall remit in full the tax due and the amount designated on the return
5for the military family relief fund when the individual files a tax return.
AB362,4,96 3. `Designation deducted from refund.' Except as provided in par. (d), if the
7individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
8(3) and (3m), the department shall deduct the amount designated on the return for
9the military family relief fund from the amount of the refund.
AB362,4,1310 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
11to remit an amount equal to or in excess of the total of the actual tax due, after error
12corrections, and the amount designated on the return for the military family relief
13fund:
AB362,4,1914 1. The department shall reduce the designation for the military family relief
15fund to reflect the amount remitted in excess of the actual tax due, after error
16corrections, if the individual remitted an amount in excess of the actual tax due, after
17error corrections, but less than the total of the actual tax due, after error corrections,
18and the amount originally designated on the return for the military family relief
19fund.
AB362,4,2120 2. The designation for the military family relief fund is void if the individual
21remitted an amount equal to or less than the actual tax due, after error corrections.
AB362,5,322 (d) Errors; insufficient refund. If an individual is owed a refund that does not
23equal or exceed the amount designated on the return for the military family relief
24fund, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
25corrections, the department shall reduce the designation for the military family

1relief fund to reflect the actual amount of the refund that the individual is otherwise
2owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
3corrections.
AB362,5,54 (e) Conditions. If an individual places any conditions on a designation for the
5military family relief fund, the designation is void.
AB362,5,86 (f) Void designation. If a designation for the military family relief fund is void,
7the department shall disregard the designation and determine amounts due, owed,
8refunded, and received without regard to the void designation.
AB362,5,109 (g) Tax return. The secretary of revenue shall provide a place for the
10designations under this subsection on the individual income tax return.
AB362,5,1311 (h) Certification of amounts. Annually, on or before September 15, the
12secretary of revenue shall certify to the department of military affairs, the
13department of administration, and the state treasurer all of the following:
AB362,5,1614 1. The total amount of the administrative costs, including data processing
15costs, incurred by the department in administering this subsection during the
16previous fiscal year.
AB362,5,1817 2. The total amount received from all designations for the military family relief
18fund made by taxpayers during the previous fiscal year.
AB362,5,2119 3. The net amount remaining after the administrative costs, including data
20processing costs, under subd. 1. are subtracted from the total received under subd.
212.
AB362,6,222 (i) Appropriations. From the moneys received from designations for the
23military family relief fund, an amount equal to the sum of administrative expenses,
24including data processing costs, certified under par. (h) 1. shall be deposited in the
25general fund and credited to the appropriation account under s. 20.566 (1) (hp), and

1the net amount remaining that is certified under par. (h) 3. shall be deposited in the
2military family relief fund and credited to the appropriation under s. 20.465 (2) (r).
AB362,6,93 (j) Amounts subject to refund. Amounts designated for the military family relief
4fund under this subsection are not subject to refund to the taxpayer unless the
5taxpayer submits information to the satisfaction of the department, within 18
6months after the date on which the taxes are due or the date on which the return is
7filed, whichever is later, that the amount designated is clearly in error. Any refund
8granted by the department under this paragraph shall be deducted from the moneys
9received under this subsection in the fiscal year for which the refund is certified.
AB362, s. 7 10Section 7. Nonstatutory provisions.
AB362,6,1911 (1) Emergency rule. Using the procedure under section 227.24 of the statutes,
12the department of military affairs shall promulgate the rules described under section
1321.22 (2) of the statutes, as created by this act, for the period before the permanent
14rules become effective, but not to exceed the period authorized under section 227.24
15(1) (c) and (2) of the statutes. Notwithstanding section 227.24 (1) (a), (2) (b), and (3)
16of the statutes, the department of military affairs is not required to provide evidence
17that promulgating a rule under this subsection as an emergency rule is necessary for
18the preservation of the public peace, health, safety, or welfare and is not required to
19provide a finding of emergency for the rules promulgated under this subsection.
AB362, s. 8 20Section 8. Initial applicability.
AB362,7,221 (1) The treatment of section 71.10 (5i) of the statutes first applies to taxable
22years beginning on January 1 of the year in which this subsection takes effect, except
23that if this subsection takes effect after July 31 the treatment of section 71.10 (5i) of

1the statutes first applies to taxable years beginning on January 1 of the year
2following the year in which this subsection takes effect.
AB362,7,33 (End)
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