Wisconsin Legislature: Revenue, Department of

WRS minimum retirement age increased; JSCRS appendix report - AB470

Milwaukee County governance revisions re county board supervisors' compensation, term, authority, and expenditures; county executive authority; contracts and intergovernmental cooperation agreement approval; and annuitants of the Milwaukee County Employee's Retirement System; obsolete statutory reference deleted; referendum required; JSCRS appendix report [A.Amdts 1, 2, 3 and S.Amdt. 2: further revisions; S.Amdt.3: research department and lobbying services provisions added] - AB85

Milwaukee County governance revisions re county board supervisors' compensation, term, authority, and expenditures; county executive authority; contracts and intergovernmental cooperation agreement approval; and annuitants of the Milwaukee County Employee's Retirement System; obsolete statutory reference deleted; referendum required; JSCRS appendix report - SB95

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report - AB87

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report - SB82

Postretirement health care benefits of local government employees: segregated account and GAAP requirements - AB23

Postretirement health care benefits of local government employees: segregated account and GAAP requirements - SB48

Surcharge for health insurance for use of tobacco products: GIB shall impose on state employees and retirees [Sec. 715, 731, 9112 (2); A.Sub.Amdt.1: further revisions] - AB40

Postretirement health care benefits of local government employees: segregated account and GAAP requirements - AB23

Postretirement health care benefits of local government employees: segregated account and GAAP requirements - SB48

Creditable military service under WRS: program which participating employees may purchase years established, conditions specified; JSCRS appendix report - AB414

Creditable military service under WRS: program which participating employees may purchase years established, conditions specified; JSCRS appendix report [S.Admt.1: national guard added] - SB330

Creditable military service under WRS revised; JSCRS appendix report - AB788

Creditable military service under WRS revised; JSCRS appendix report - SB583

Duty disability benefit for protective occupation participants under WRS revised, Wisconsin Retirement Board duty; LAB to conduct performance evaluation audit of duty disability and survivor benefits program under WRS and comparable programs of a 1st class county and 1st class city; prohibited subject of collective bargaining for municipal and state employees who are police officers, fire fighters, or emergency service providers re benefits of and eligibility for duty disability and survivor benefits - AB854

Duty disability benefit for protective occupation participants under WRS revised, Wisconsin Retirement Board duty; LAB to conduct performance evaluation audit of duty disability and survivor benefits program under WRS and comparable programs of a 1st class county and 1st class city; prohibited subject of collective bargaining for municipal and state employees who are police officers, fire fighters, or emergency service providers re benefits of and eligibility for duty disability and survivor benefits - SB657

Postretirement employment of WRS annuitants: revisions re mandatory period of separation, termination of annuity, and two-thirds employment requirement; JSCRS appendix report - AB170

Protective occupation participant status for WRS purposes extended to county jailers, detention officers, and correctional officers; JSCRS appendix report - AB699

Protective occupation participant status for WRS purposes extended to county jailers, detention officers, and correctional officers; JSCRS appendix report - SB663

WRS annuitants returning to covered employment: waiting period between termination and rehire increased; annuity terminated if working two-thirds of full-time employment; JSCRS appendix report [Sec. 746-749, 9312 (1); A.Sub.Amdt.1: further revisions, ``annuity terminated" changed to ``annuity suspended", reestablishing accounts provision, emergency rules, 716b-j, 733m, 737m, 738d, p, 746m, 748b-L, 754m, 9112 (3L), 9312 (2L), deletes 746, 748] - AB40

WRS annuity: determination using the three highest annual earnings periods changed to five highest; JSCRS appendix report - AB471

WRS benefits and administration updated to conform to the Internal Revenue Code; JSCRS appendix report [Sec. 696-698, 700-704, 707-709, 710, 712, 717, 718, 720-725, 732, 734-736, 739-745, 750-752, 754, 755-758] - AB40

WRS eligibility requirement re number of hours worked: exception for employees hired before certain date changed to participating employees hired before certain date [Sec. 737, 738] - AB40

WRS minimum retirement age increased; JSCRS appendix report - AB470

Absentee ballots: hours a municipal clerk's office can be open each day to receive in-person applications limited [S.Amdt.1: appointment provision removed; S.Amdt.2 to S.Amdt.1: municipalities may hire individuals to help in statewide elections and appropriation provision, DOR duties] - SB324

Ambulance services: county or municipality may certify to DOR for collection of debts from tax refunds - AB341

American Red Cross, Badger Chapter: income tax checkoff modified [Sec. 347, 467, 1349, 2087, 9337 (7)] - AB40

Assessment or audit determination by DOR: person is not liable for amount DOR asserts is owed from past audit or assessment [Sec. 1464-1466, 9337 (1); A.Sub.Amdt.1: further revisions] - AB40

Certification of business for capital gain deferral and exclusion transferred from WEDC to DOR, long-term deferral and Wisconsin assets deferral provisions; JSCTE appendix report [Sec. 1305-1320, 1459, 2058, 2059, 2069, 9337 (12), 9450 (1); A.Sub.Amdt.1: further revisions, individual income tax rates reduced] - AB40

Cigarette tax stamp: DOR to study feasibility of using pressure applied stamps [Sec. 9137 (1); A.Sub.Amdt.1: further revisions, study changed to improving cigarette tax collection system and combatting illegal cigarette trafficking, 9137 (1L), deletes 9137 (1)] - AB40

Combined report of a unitary business of which a foreign operating corporation is a member must include the income or loss of a member incorporated in a foreign jurisdiction that is considered a tax haven - AB844

Commercial property: DOR to assess for property tax purposes by request and under certain conditions [A.Sub.Amdt.1: Sec. 463d, 1287d, 9337 (2q)] - AB40

Community programs and services established by school districts: DPI to promulgate rules defining eligible costs; school district report to DOR detailing expenditures required, revenue limit provision - AB662

Community programs and services established by school districts: DPI to promulgate rules defining eligible costs; school district report to DOR detailing expenditures required, revenue limit provision [S.Sub.Amdt.1: report provision removed, audit provision added; S.Amdt.1: decrease shall not be deducted from state aid base] - SB478

Deadline changed for certain reports from DOR and DOT re consumer price index, computer-related equipment exempt from property tax, and general transportation aids program - AB724

Delinquent ad valorem taxes owed by telephone companies and public utilities: DOR may use same methods for collecting delinquent income taxes [Sec. 1467, 1474] - AB40

Delinquent sales and use taxes collection: DOR may obtain and sell person's real or personal property to pay [Sec. 1501] - AB40

Delinquent taxpayers: DOR required to publish list in the official state newspaper quarterly - SB172

DOR may collect from motor vehicle fuel tax, alternate fuel tax, or general aviation fuel tax refunds for debt owed to state or municipality [Sec. 1509] - AB40

DOR may enter into agreements with other states for reciprocal offsetting of tax and nontax obligations [Sec. 1456] - AB40

DOR may write off tax and fee liabilities it determines are not collectable [Sec. 1454] - AB40

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - AB285

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - SB253

Dry cleaning facility: DOR required to publish a list identifying people licensed to operate - AB439

Economic development surcharge eliminated for farming, partnerships, and individuals [A.Sub.Amdt.1: Sec. 1501d-s, 9337 (2u)] - AB40

Employer charged a fee for every full time employee receiving benefits under the food stamp program or BadgerCare Plus: DHS and DOR required to develop and implement, EITC provision, and report to JCF required - AB887

Entertainer surety bond revised [A.Sub.Amdt.1: further revisions, travel expenses provision added] - AB107

Farmland preservation grants program created, FTE positions transfer provision; farmland preservation tax credit sunsetted [A.Sub.Amdt.1: Sec. 202u, 1277g, 1434t, 1437e, 1440cm, 1587p, q-t, 9137 (2L); A.Amdt.3: further revisions, 1587pb-pd, u-w] - AB40

Fraudulent or reckless claims for EITC or homestead tax credit: individual prohibited from filing a claim for certain number of years [Sec. 1444, 9337 (6); A.Sub.Amdt.1: further revisions, farmland preservation credit added] - AB40

Income tax revisions re corporation combined reporting, qualified production activities income credit, rates and brackets, personal exemptions, EITC, homestead tax credit, and exclusion of capital gains; JSCTE appendix report - AB872

Interest due on property determined to be abandoned and due to be paid or delivered to DOR modified; claim to abandoned, intangible property revisions re judicial review of certain decisions and mandatory award of costs and attorney fees eliminated under certain conditions - SB634

LAB financial auditing duties revised including eliminating certain audits; confidentiality of reports to the state fraud, waste, and mismanagement hotline; and access to tax records maintained by DOR; JLAC provision - AB36

LAB financial auditing duties revised including eliminating certain audits; confidentiality of reports to the state fraud, waste, and mismanagement hotline; and access to tax records maintained by DOR; JLAC provision - SB27

Levy upon property for delinquent taxes may be continuous or noncontinuous [Sec. 1445-1448] - AB40

Local room tax revisions re tourism entities, collection of room tax, reports to DOR, complaints on allocation of revenue and mediation - AB385

Local room tax revisions re tourism entities, collection of room tax, reports to DOR, complaints on allocation of revenue and mediation - SB301

Motor vehicle fuel tax exemption certificate from DOR is valid for 3 years [S.Admt.1: issued by DOR provision removed] - SB500

Motor vehicle fuel tax exemption certificate from DOR is valid for 3 years - AB646

Offset cost collected from debtor by DOR re offsetting state tax refunds against federal tax obligations and state tax obligations against federal tax refunds [Sec. 1455, 9437 (5)] - AB40

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [A.Sub.Amdt.1: Sec. 1460d] - AB40

Police and fire protection fee imposed on certain communication service providers eliminated; fund and shared revenue payments also eliminated - AB186

Police and fire protection fee imposed on certain communication service providers eliminated; fund and shared revenue payments also eliminated - SB165

Prisoner reimbursement of expenses when released from jail: extending time county has to commence a civil action [A.Sub.Amdt.1: further revisions, jailer or county may seek reimbursement and may certify the expenses as debt to DOR; S.Amdt.1: extending time to commence a civil action or certify as debt prisoner medical expenses] - AB33

Production plant requirements: DOR and PSC required to study re aid payments [A.Sub.Amdt.1: Sec. 9137 (1i)] - AB40

Property tax credits: notices to municipalities modified [A.Sub.Amdt.1: Sec. 1513d, e, 1514c-f, 9337 (14q)] - AB40

Property tax-exempt computer and computer-related equipment: deadline for report from municipality to DOR on value of revised [Sec. 1512, 1513, 9337 (2)] - AB40

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required [A.Amdt.1: dates revised, WEDC certification and report requirements added] - Oc3 AB4

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required; sunset provision - AB147

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required - Oc3 SB4

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required; sunset provision - SB132

Real or personal property obtained and sold by DOR for delinquent taxes: notification requirements revised [Sec. 1449, 1450, 9437 (6)] - AB40

Refund setoff hierarchy established for state debt collection program and tax refund intercept program [Sec. 1451-1453, 9437 (4); A.Sub.Amdt.1: further revisions] - AB40

Refund setoff hierarchy for state debt collection: Wisconsin child support, family support, and maintenance obligations certified by DCF are collected before any other debt - AB461

Refund setoff hierarchy for state debt collection: Wisconsin child support, family support, and maintenance obligations certified by DCF are collected before any other debt - SB361

Sales and use tax filing frequency by retailer modified [Sec. 1498, 9437 (2)] - AB40

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - AB40

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - AB108

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - SB89

Short-term TID: procedure for creating; enterprise transfer prohibition and exception; DOR duties and total equalized value of taxable property provision - AB546

Short-term TID: procedure for creating; enterprise transfer prohibition and exception; DOR duties and total equalized value of taxable property provision - SB454

State 911 system funding re police and fire protection fee and countywide 911 telecommunications fee; PSC duties - AB99

State agencies to share specified data with DOR for debt collection and state tax purposes; confidentiality provision [Sec. 733, 940, 1218, 1278, 1718, 1721, 2164, 2165] - AB40

Tax incremental base of a TID: city or village may adopt a resolution asking DOR to redetermine in a decrement situation [A.Amdt.2: financial analysis and amending the project plan provisions added] - SB252