AB40: Bill Text

AB40,1424 Section 1424. 71.47 (1dx) (b) 3. of the statutes is amended to read:

AB40,715,2 71.47 (1dx) (b) 3. The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40,1425 Section 1425. 71.47 (1dx) (b) 4. of the statutes is amended to read:

AB40,715,11 71.47 (1dx) (b) 4. The amount determined by multiplying the amount determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40,1426 Section 1426. 71.47 (1dx) (b) 5. of the statutes is amended to read:

AB40,715,19 71.47 (1dx) (b) 5. The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40,1427 Section 1427. 71.47 (3w) (b) 1. a. of the statutes is amended to read:

AB40,716,4 71.47 (3w) (b) 1. a. The number of full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the area that comprises the enterprise zone in the base year.

AB40,1428 Section 1428. 71.47 (3w) (b) 1. b. of the statutes is amended to read:

AB40,716,14 71.47 (3w) (b) 1. b. The number of full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the base year.

AB40,1429 Section 1429. 71.47 (3w) (b) 2. of the statutes is amended to read:

AB40,716,25 71.47 (3w) (b) 2. Determine the claimant's average zone payroll by dividing total wages for full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year by the number of full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year.

AB40,1430 Section 1430. 71.47 (3w) (b) 3. of the statutes is amended to read:

AB40,717,6 71.47 (3w) (b) 3. For employees in a tier I county or municipality, subtract $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage from the amount determined under subd. 2. and for employees in a tier II county or municipality, subtract $30,000 from the amount determined under subd. 2.

AB40,1431 Section 1431. 71.47 (3w) (bm) 2. of the statutes is amended to read:

AB40,717,21 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and 4., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB40,1432 Section 1432. 71.47 (5i) (b) of the statutes is amended to read:

AB40,718,4 71.47 (5i) (b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2011, and before January 1, 2014, a claimant may claim as a credit against the taxes imposed under s. 71.43, up to the amount of those taxes, an amount equal to 50 percent of the amount the claimant paid in the taxable year for information technology hardware or software that is used to maintain medical records in electronic form, if the claimant is a health care provider, as defined in s. 146.81 (1) (a) to (p).

AB40,1433 Section 1433. 71.47 (5r) (a) 2. of the statutes is amended to read:

AB40,718,7 71.47 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.55 (1) (c).

AB40,1434 Section 1434. 71.47 (5r) (a) 6. b. of the statutes is amended to read:

AB40,718,10 71.47 (5r) (a) 6. b. A school approved under s. 38.50 440.55, if the delivery of education occurs in this state.

AB40,1435 Section 1435. 71.613 (3) (f) of the statutes is renumbered 71.613 (3) (f) (intro.) and amended to read:

AB40,718,18 71.613 (3) (f) (intro.) The maximum amount of the credits that may be claimed under this section in any fiscal year is $27,007,200 is an amount specified under this paragraph. If the total amount of eligible claims exceed this amount, the excess claims shall be paid in the next succeeding fiscal year to ensure that the limit specified in this paragraph is not exceeded. The maximum amount of the credits that may be claimed under this section in any fiscal year is one of the following:

AB40,1436 Section 1436. 71.613 (3) (f) 1. of the statutes is created to read:

AB40,718,20 71.613 (3) (f) 1. For a fiscal year before the 2013-14 fiscal year, $27,007,200.

AB40,1437 Section 1437. 71.613 (3) (f) 2. of the statutes is created to read:

AB40,718,23 71.613 (3) (f) 2. For the 2013-14 fiscal year, and for every succeeding fiscal year, $25,304,300.

AB40,1438 Section 1438. 71.64 (9) (b) (intro.) of the statutes is amended to read:

AB40,719,4 71.64 (9) (b) (intro.) The department shall from time to time adjust the withholding tables to reflect any changes in income tax rates, any applicable surtax or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p) , (1q), and (2) resulting from statutory changes, except as follows:

AB40,1439 Section 1439. 71.67 (5) (a) of the statutes is amended to read:

AB40,719,11 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n) or , (1p), or (1q) if the amount of the payment is more than $1,000.

AB40,1440 Section 1440. 71.67 (5m) of the statutes is amended to read:

AB40,719,19 71.67 (5m) Withholding from payments to purchase assignment of lottery prize. A person that purchases an assignment of a lottery prize shall withhold from the amount of any payment made to purchase the assignment the amount that is determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n) or , (1p), or (1q). Subsection (5) (b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies to the amount withheld under this subsection.

AB40,1441 Section 1441. 71.83 (1) (a) 11. of the statutes is created to read:

AB40,719,24 71.83 (1) (a) 11. `Negligently filed claims.' A person who negligently files an incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty of 25 percent of the difference between the amount claimed and the amount that should have been claimed.

AB40,1442 Section 1442. 71.83 (1) (b) 7. of the statutes is created to read:

AB40,720,4 71.83 (1) (b) 7. `Fraudulently filed claims.' A person who fraudulently files an incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty of 100 percent of the difference between the amount claimed and the amount that should have been claimed.

AB40,1443 Section 1443. 71.83 (2) (b) 1. of the statutes is amended to read:

AB40,720,14 71.83 (2) (b) 1. `False income tax return; fraud.' Any person, other than a corporation or limited liability company, who renders a false or fraudulent income tax return with intent to defeat or evade any assessment required by this chapter, or to obtain a refund or credit with fraudulent intent, is guilty of a Class H felony and may be assessed the cost of prosecution. In this subdivision, "return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under s. 71.03 (2) (g) to (L) after the filing of that separate return, and a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under s. 71.03 (2) (m) after the filing of that joint return.

AB40,1444 Section 1444. 71.83 (5) of the statutes is created to read:

AB40,720,17 71.83 (5) Ineligibility to claim certain credits. (a) Definitions. In this subsection:

AB40,720,19 1. "Credit" means the earned income tax credit under s. 71.07 (9e) or the homestead credit under subch. VIII.

AB40,720,22 2. "Fraudulent claim" means a claim for a credit, filed by an individual, that is false or excessive and filed with fraudulent intent, as determined by the department.

AB40,720,25 3. "Reckless claim" means a claim for a credit, filed by an individual, that is improper, due to reckless or intentional disregard of the provisions in this chapter or of rules and regulations of the department, as determined by the department.

AB40,721,4 (b) Disallowance period. 1. An individual who files a fraudulent claim may not file a claim for a credit for 10 successive taxable years, beginning with the taxable year that begins immediately after the taxable year for which the department determined that the individual filed a fraudulent claim.

AB40,721,8 2. An individual who files a reckless claim may not file a claim for a credit for 2 successive taxable years, beginning with the taxable year that begins immediately after the taxable year for which the department determined that the individual filed a reckless claim.

AB40,721,12 (c) Reinstatement. After the period described under par. (b) during which an individual may not file a claim for a credit, he or she may file a claim for a credit, subject to any requirements that the department may impose on the individual to demonstrate that he or she is eligible to claim the credit.

AB40,1445 Section 1445. 71.91 (6) (a) 1. of the statutes is renumbered 71.91 (6) (a) 1g.

AB40,1446 Section 1446. 71.91 (6) (a) 1d. of the statutes is created to read:

AB40,721,17 71.91 (6) (a) 1d. "Continuous levy" means a levy that is in effect from the date on which it is served on a 3rd party until the liability out of which the levy arose is satisfied or until the levy is released, whichever occurs first.

AB40,1447 Section 1447. 71.91 (6) (a) 2n. of the statutes is created to read:

AB40,721,20 71.91 (6) (a) 2n. "Noncontinuous levy" means a levy that is in effect on the date on which it is served on a 3rd party.

AB40,1448 Section 1448. 71.91 (6) (b) of the statutes is amended to read:

AB40,722,7 71.91 (6) (b) Powers of levy and distraint. If any person who is liable for any tax administered by the department neglects or refuses to pay that tax within 10 days after that tax becomes delinquent, the department may collect that tax and the expenses of the levy by levy upon, and sale of, any property belonging to that person or any property on which there is a lien as provided by sub. (4) in respect to that delinquent tax. Whenever any property that has been levied upon under this section is not sufficient to satisfy the claim of the department, the department may levy upon any other property liable to levy of the person against whom that claim exists until the taxes and expenses of the levy are fully paid. A levy imposed under this paragraph may be continuous or noncontinuous, except that a levy on commissions, wages, or salaries is continuous until the liability out of which it arose is satisfied.

AB40,1449 Section 1449. 71.91 (6) (f) 1. of the statutes is amended to read:

AB40,722,19 71.91 (6) (f) 1. As soon as practicable after obtaining property, the department shall notify, in writing the manner prescribed by the department, the owner of any real or personal property, and, at the possessor's request, the possessor of any personal property, obtained by the department under this subsection. That notice may be left at the person's usual place of residence or business. If the owner cannot be located or has no dwelling or place of business in this state, or if the property is obtained as a result of a continuous levy on commissions, wages or salaries, the department may mail a notice to the owner's last-known address. That notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property obtained and, in the case of real property, a description with reasonable certainty of the property seized.

AB40,1450 Section 1450. 71.91 (6) (f) 2. of the statutes is amended to read:

AB40,723,3 71.91 (6) (f) 2. As soon as practicable after obtaining property, the department shall notify the owner in the manner prescribed under subd. 1. and shall cause a notice of the sale to be published in a newspaper published or generally circulated within the county where the property was obtained. If there is no newspaper published or generally circulated in that county, the department shall post that notice at the city, town or village hall nearest the place where the property was obtained and in at least 2 other public places. That notice shall specify the property to be sold and the time, place, manner and conditions of the sale.

AB40,1451 Section 1451. 71.93 (3) (a) of the statutes is renumbered 71.93 (3) (a) (intro.) and amended to read:

AB40,723,10 71.93 (3) (a) (intro.) The department of revenue shall setoff any debt or other amount owed to the department, regardless of the origin of the debt or of the amount, its nature or its date. If after the setoff there remains a refund in excess of $10, the department shall set off the remaining refund against certified debts of other state agencies. entities in the following order:

AB40,723,18 (am) If more than one certified debt exists for any debtor for the same type of debt specified under par. (a) 1. to 9., the refund shall be first set off against the earliest debt certified, except that no child support or spousal support obligation submitted by an agency of another state may be set off until all debts owed to and certified by state agencies of this state have been set off. When all debts have been satisfied, any remaining refund shall be refunded to the debtor by the department. Any legal action contesting a setoff under this paragraph shall be brought against the state agency entity that certified the debt under sub. (2).

AB40,1452 Section 1452. 71.93 (3) (a) 1. to 9. of the statutes are created to read:

AB40,723,21 71.93 (3) (a) 1. Wisconsin child support debt certified by the department of children and families under sub. (2).

AB40,723,24 2. State agency debt collected pursuant to an agreement under sub. (8) and debt owed to the courts, the legislature, or an authority, as defined in s. 16.41 (4), collected pursuant to an agreement under sub. (8).

AB40,724,2 3. Debt owed to local units of government collected pursuant to an agreement under sub. (8).

AB40,724,4 4. Debt certified under sub. (2), other than child support debt certified by the department of children and families.

AB40,724,6 5. Child support or spousal support obligations submitted by an agency of another state.

AB40,724,7 6. Debt certified under s. 71.935 (2).

AB40,724,9 7. Federal tax obligations collected pursuant to an agreement under s. 73.03 (52) (a).

AB40,724,10 8. Tribal obligations collected pursuant to an agreement under s. 73.03 (52n).

AB40,724,12 9. Tax obligations of other states collected pursuant to an agreement under s. 73.03 (52m).

AB40,1453 Section 1453. 71.93 (8) (b) 6. of the statutes is amended to read:

AB40,724,19 71.93 (8) (b) 6. If the debtor owes debt to the department and to other entities, payments shall first apply to debts owed to the department, then to the state agencies, the courts, the legislature, and authorities, as defined in s. 16.41 (4), in the order in which the debts were referred to the department, and then to local units of government in the order in which the debts were referred to the department other entities in the order determined under sub. (3) (a).

AB40,1454 Section 1454. 73.03 (27) of the statutes is amended to read:

AB40,725,2 73.03 (27) To With regard to taxes and fees administered by the department, to write off from the records of the department income, franchise, sales, use, withholding, motor fuel, gift, beverage and cigarette tax, fee, and economic development surcharge liabilities, following a determination by the secretary of revenue that they are not collectible. Taxes written off under this subsection remain legal obligations.

AB40,1455 Section 1455. 73.03 (52) (a) of the statutes is amended to read:

AB40,725,9 73.03 (52) (a) To enter into agreements with the Internal Revenue Service that provide for offsetting state tax refunds against federal tax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds against state tax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those agreements.

AB40,1456 Section 1456. 73.03 (52m) of the statutes is amended to read:

AB40,725,15 73.03 (52m) To enter into agreements with other states that provide for offsetting state tax refunds against tax and nontax obligations of other states and offsetting tax refunds of other states against state tax and nontax obligations, if the agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those agreements.

AB40,1457 Section 1457. 73.03 (63) of the statutes is amended to read:

AB40,726,2 73.03 (63) Notwithstanding the amount limitations specified under s. 71.07 (5d) (c) 1. and s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats., or s. 238.15 (3) (d), in consultation with the department of commerce or the Wisconsin Economic Development Corporation, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the department of commerce or the Wisconsin Economic Development Corporation shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.

AB40,1458 Section 1458. 73.03 (66) of the statutes is repealed.

AB40,1459 Section 1459. 73.03 (69) of the statutes is created to read:

AB40,726,8 73.03 (69) (a) To, effective on January 1, 2014, implement a program to register businesses for purposes of s. 71.05 (25) and (26). A business shall register electronically with the department each year for which the business desires registration.

AB40,726,11 (b) A business may register under this subsection if, in the business's taxable year ending immediately before the date of the businesses registration, all of the following apply:

AB40,726,14 1. The business has at least 2 full-time employees and the amount of payroll compensation paid by the business in this state is equal to at least 50 percent of the amount of all payroll compensation paid by the business.

AB40,726,17 2. The value of real and tangible personal property owned or rented and used by the business in this state is equal to at least 50 percent of the value of all real and tangible personal property owned or rented and used by the business.

AB40,726,18 (c) The department may adopt rules for the administration of this subsection.