AB150-ASA, s. 3404i 22Section 3404i. 71.34 (1g) (i) of the statutes is amended to read:
AB150-ASA,1149,1923 71.34 (1g) (i) "Internal revenue code" for tax-option corporations, for taxable
24years that begin after December 31, 1993, and before January 1, 1995, means the
25federal internal revenue code as amended to December 31, 1993, excluding sections

1103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174,
213203 (d) and 13215 of P.L. 103-66, and as amended by P.L. 103-296, P.L. 103-337
3and P.L. 103-465
and as indirectly affected in the provisions applicable to this
4subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2)
5(B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L. 99-514 and section 1008
6(g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
7101-508, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L.
8102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13113, 13150 (d), 13171
9(d), 13174, 13203 (d) and 13215 of P.L. 103-66, P.L. 103-296, P.L. 103-337 and P.L.
10103-465
except that section 1366 (f) (relating to pass-through of items to
11shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
12sections 1374 and 1375. The internal revenue code applies for Wisconsin purposes
13at the same time as for federal purposes. Amendments to the federal internal
14revenue code enacted after December 31, 1993, do not apply to this paragraph with
15respect to taxable years beginning after December 31, 1993, and before January 1,
161995, except that changes to the internal revenue code made by P.L. 103-296, P.L.
17103-337 and P.L. 103-465 and changes that indirectly affect the provisions
18applicable to this subchapter made by P.L. 103-296, P.L. 103-337 and P.L. 103-465
19apply for Wisconsin purposes at the same time as for federal purposes
.
AB150-ASA, s. 3404j 20Section 3404j. 71.34 (1g) (j) of the statutes is created to read:
AB150-ASA,1150,1221 71.34 (1g) (j) "Internal revenue code" for tax-option corporations, for taxable
22years that begin after December 31, 1994, means the federal internal revenue code
23as amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
24102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66,
25and as indirectly affected in the provisions applicable to this subchapter by P.L.

199-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
2(c) (2), 821 (b) (2) and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647,
3P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
4excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
5103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
6103-66, P.L. 103-296, P.L. 103-337 and P.L. 103-465, except that section 1366 (f)
7(relating to pass-through of items to shareholders) is modified by substituting the
8tax under s. 71.35 for the taxes under sections 1374 and 1375. The internal revenue
9code applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the federal internal revenue code enacted after December 31, 1994,
11do not apply to this paragraph with respect to taxable years beginning after
12December 31, 1994.
AB150-ASA, s. 3404k 13Section 3404k. 71.365 (1m) of the statutes is amended to read:
AB150-ASA,1151,1414 71.365 (1m) Tax-option corporations; depreciation. A tax-option corporation
15may compute amortization and depreciation under either the federal internal
16revenue code as amended to December 31, 1993 1994, or the federal internal revenue
17code in effect for the taxable year for which the return is filed, except that property
18first placed in service by the taxpayer on or after January 1, 1983, but before January
191, 1987, that, under s. 71.04 (15) (b) and (br), 1985 stats., is required to be depreciated
20under the internal revenue code as amended to December 31, 1980, and property first
21placed in service in taxable year 1981 or thereafter but before January 1, 1987, that,
22under s. 71.04 (15) (bm), 1985 stats., is required to be depreciated under the internal
23revenue code as amended to December 31, 1980, shall continue to be depreciated
24under the internal revenue code as amended to December 31, 1980. Any difference
25between the adjusted basis for federal income tax purposes and the adjusted basis

1under this chapter shall be taken into account in determining net income or loss in
2the year or years for which the gain or loss is reportable under this chapter. If that
3property was placed in service by the taxpayer during taxable year 1986 and
4thereafter but before the property is used in the production of income subject to
5taxation under this chapter, the property's adjusted basis and the depreciation or
6other deduction schedule are not required to be changed from the amount allowable
7on the owner's federal income tax returns for any year because the property is used
8in the production of income subject to taxation under this chapter. If that property
9was acquired in a transaction in taxable year 1986 or thereafter in which the
10adjusted basis of the property in the hands of the transferee is the same as the
11adjusted basis of the property in the hands of the transferor, the Wisconsin adjusted
12basis of that property on the date of transfer is the adjusted basis allowable under
13the internal revenue code as defined for Wisconsin purposes for the property in the
14hands of the transferor.
AB150-ASA, s. 3404q 15Section 3404q. 71.42 (2) (g) of the statutes is amended to read:
AB150-ASA,1152,816 71.42 (2) (g) For taxable years that begin after December 31, 1992, and before
17January 1, 1994, "internal revenue code" means the federal internal revenue code as
18amended to December 31, 1992, excluding sections 103, 104 and 110 of P.L. 102-227,
19and as amended by P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150,
2013171, 13174 and 13203 of P.L. 103-66, and P.L. 103-465 and as indirectly affected
21by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
22P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and 110 of P.L.
23102-227, P.L. 102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13101 (a)
24and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and P.L. 103-465
25except that "internal revenue code" does not include section 847 of the federal

1internal revenue code. The internal revenue code applies for Wisconsin purposes at
2the same time as for federal purposes. Amendments to the federal internal revenue
3code enacted after December 31, 1992, do not apply to this paragraph with respect
4to taxable years beginning after December 31, 1992, and before January 1, 1994,
5except that changes to the internal revenue code made by P.L. 103-66 and P.L.
6103-465
and changes that indirectly affect the federal internal revenue code made
7by P.L. 103-66 and P.L. 103-465 apply for Wisconsin purposes at the same time as
8for federal purposes.
AB150-ASA, s. 3404r 9Section 3404r. 71.42 (2) (h) of the statutes is amended to read:
AB150-ASA,1153,210 71.42 (2) (h) For taxable years that begin after December 31, 1993, and before
11January 1, 1995
, "internal revenue code" means the federal internal revenue code as
12amended to December 31, 1993 excluding sections 103, 104 and 110 of P.L. 102-227
13and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66,
14and as amended by P.L. 103-296, P.L. 103-337 and P.L. 103-465 and as indirectly
15affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
16101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and
17110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and P.L. 103-66, excluding sections
1813113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66, P.L. 103-296,
19P.L. 103-337 and P.L. 103-465
except that "internal revenue code" does not include
20section 847 of the federal internal revenue code. The internal revenue code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal internal revenue code enacted after December 31, 1993, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1993, and
24before January 1, 1995, except that changes to the internal revenue code made by
25P.L. 103-296, P.L. 103-337 and P.L. 103-465 and changes that indirectly affect the

1provisions applicable to this subchapter made by P.L. 103-296, P.L. 103-337 and P.L.
2103-465 apply for Wisconsin purposes at the same time as for federal purposes
.
AB150-ASA, s. 3404s 3Section 3404s. 71.42 (2) (i) of the statutes is created to read:
AB150-ASA,1153,164 71.42 (2) (i) For taxable years that begin after December 31, 1994, "internal
5revenue code" means the federal internal revenue code as amended to December 31,
61994, excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150
7(d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and as indirectly affected by P.L.
899-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
9101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and 110 of P.L.
10102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337 and
12P.L. 103-465 except that "internal revenue code" does not include section 847 of the
13federal internal revenue code. The internal revenue code applies for Wisconsin
14purposes at the same time as for federal purposes. Amendments to the federal
15internal revenue code enacted after December 31, 1994, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1994.
AB150-ASA, s. 3405 17Section 3405. 71.45 (1) of the statutes is amended to read:
AB150-ASA,1154,818 71.45 (1) Exempt and excludable income. There shall be exempt from taxation
19under this subchapter income of insurers exempt from federal income taxation
20pursuant to section 501 (c) (15) of the internal revenue code, town mutuals organized
21under or subject to ch. 612, foreign insurers, and domestic insurers engaged
22exclusively in life insurance business, domestic insurers insuring against financial
23loss by reason of nonpayment of principal, interest and other sums agreed to be paid
24under the terms of any note or bond or other evidence of indebtedness secured by a
25mortgage, deed of trust or other instrument constituting a lien or charge on real

1estate and corporations organized under ch. 185, but not including income of
2cooperative sickness care associations organized under s. 185.981, or of a service
3insurance corporation organized under ch. 613, that is derived from a health
4maintenance organization as defined in s. 609.01 (2) or a limited service health
5organization as defined in s. 609.01 (3),
or operating under subch. I of ch. 616 which
6are bona fide cooperatives operated without pecuniary profit to any shareholder or
7member, or operated on a cooperative plan pursuant to which they determine and
8distribute their proceeds in substantial compliance with s. 185.45.
AB150-ASA, s. 3406 9Section 3406. 71.45 (2) (a) (intro.) of the statutes is amended to read:
AB150-ASA,1154,1410 71.45 (2) (a) (intro.) Insurers subject to taxation under this chapter shall pay
11a tax according to or measured by net income. Such tax is payable under s. 71.44 (1).
12"Net Except as provided in sub. (5), "net income" of an insurer subject to taxation
13under this chapter means federal taxable income as determined in accordance with
14the provisions of the internal revenue code adjusted as follows:
AB150-ASA, s. 3406r 15Section 3406r. 71.45 (2) (a) 10. of the statutes is amended to read:
AB150-ASA,1154,2116 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
17computed under s. 71.47 (1di) (1dd) to (1ds) and not passed through by a partnership,
18limited liability company or tax-option corporation that has added that amount to
19the partnership's, limited liability company's or tax-option corporation's income
20under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47
21(1), (3), (4) and (5).
AB150-ASA, s. 3406v 22Section 3406v. 71.45 (2) (a) 13. of the statutes is amended to read:
AB150-ASA,1155,1023 71.45 (2) (a) 13. By adding or subtracting, as appropriate, the difference
24between the depreciation deduction under the federal internal revenue code as
25amended to December 31, 1993 1994, and the depreciation deduction under the

1federal internal revenue code in effect for the taxable year for which the return is
2filed, so as to reflect the fact that the insurer may choose between these 2 deductions,
3except that property first placed in service by the taxpayer on or after January 1,
41983, but before January 1, 1987, that, under s. 71.04 (15) (b) and (br), 1985 stats.,
5is required to be depreciated under the internal revenue code as amended to
6December 31, 1980, and property first placed in service in taxable year 1981 or
7thereafter but before January 1, 1987, that, under s. 71.04 (15) (bm), 1985 stats., is
8required to be depreciated under the internal revenue code as amended to December
931, 1980, shall continue to be depreciated under the internal revenue code as
10amended to December 31, 1980.
AB150-ASA, s. 3407 11Section 3407. 71.45 (5) of the statutes is created to read:
AB150-ASA,1155,1812 71.45 (5) Exceptions. The net income of a cooperative sickness care association
13organized under s. 185.981, or of a service insurance corporation organized under ch.
14613, that is derived from a health maintenance organization, as defined in s. 609.01
15(2), or a limited service health organization, as defined in s. 609.01 (3), is the net
16income that would be determined if the cooperative sickness care association or
17service insurance corporation were subject to federal income taxation and as if that
18income were that of an insurance company.
AB150-ASA, s. 3407m 19Section 3407m. 71.47 (1dd) of the statutes is created to read:
AB150-ASA,1155,2020 71.47 (1dd) Development zones day care credit. (a) In this subsection:
AB150-ASA,1155,2321 1. "Day care center benefits" means benefits provided at a day care facility that
22is licensed under s. 48.65 or 48.69 and that for compensation provides care for at least
236 children.
AB150-ASA,1156,224 2. "Employment-related day care expenses" means amounts paid or incurred
25by a claimant for providing or making day care center benefits available to a

1qualifying child in order to enable a member of a targeted group to be employed by
2the claimant.
AB150-ASA,1156,43 3. "Qualifying child" means a child of a member of a targeted group who is
4employed by a claimant.
AB150-ASA,1156,55 4. "Member of a targeted group" means a person under sub. (1dj) (am) 1.
AB150-ASA,1156,136 (b) Except as provided in s. 73.03 (35), for any taxable year for which that
7person is certified under s. 560.765 (3) and begins business operations in a zone
8under s. 560.71 after the effective date of this paragraph .... [revisor inserts date],
9entitled under s. 560.795 (3) (a) and begins business operations in a zone under s.
10560.795 after the effective date of this paragraph .... [revisor inserts date], or certified
11under s. 560.797 (4) (a), for each zone for which the person is certified or entitled a
12person may credit against taxes otherwise due under this subchapter
13employment-related day care expenses, up to $1,200 for each qualifying child.
AB150-ASA,1156,1514 (c) Subsection (1di) (b), (d), (f) and (g), as it applies to the credit under sub. (1di),
15applies to the credit under this subsection.
AB150-ASA,1156,1716 (d) Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4),
17applies to the credit under this subsection.
AB150-ASA,1156,2318 (e) The credit under this subsection, as it applies to a person certified under s.
19560.765 (3), applies to a person who conducts economic activity in a zone under s.
20560.795 (1) and who is entitled to tax benefits under s. 560.795 (3), subject to the
21limits under s. 560.795 (2). A credit under this subsection may be credited using
22expenses incurred by a claimant on the effective date of this paragraph .... [revisor
23inserts date].
AB150-ASA, s. 3407r 24Section 3407r. 71.47 (1de) of the statutes is created to read:
AB150-ASA,1157,12
171.47 (1de) Development zones environmental remediation credit. (a)
2Except as provided in s. 73.03 (35), for any taxable year for which a person is certified
3under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after
4the effective date of this paragraph .... [revisor inserts date], entitled under s.
5560.795 (3) (a) and begins business operations in a zone under s. 560.795 after the
6effective date of this paragraph .... [revisor inserts date], or certified under s. 560.797
7(4) (a), for each zone for which the person is certified or entitled the person may claim
8as a credit against taxes otherwise due under this subchapter an amount equal to
97.5% of the amount that the person expends to remove or contain environmental
10pollution, as defined in s. 144.01 (3), in the zone or to restore soil or groundwater that
11is affected by environmental pollution, as defined in s. 144.01 (3), in the zone if the
12person fulfills all of the following requirements:
AB150-ASA,1157,1613 1. Begins the work, other than planning and investigating, for which the credit
14is claimed after the area that includes the site where the work is done is designated
15a development zone under s. 560.71, a development opportunity zone under s.
16560.795 or an enterprise development zone under s. 560.797.
AB150-ASA,1157,1917 2. Completes the project for which the credit is claimed after the claimant is
18certified under s. 560.765 (3), entitled under s. 560.795 (3) (a) or certified under s.
19560.797 (4) (a).
AB150-ASA,1157,2120 (b) Subsection (1di) (b), (d), (f) and (g), as it applies to the credit under s. 71.07
21(2di), applies to the credit under this subsection.
AB150-ASA,1157,2322 (c) Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies
23to the credit under this subsection.
AB150-ASA,1158,424 (d) The credit under this subsection, as it applies to a person certified under s.
25560.765 (3), applies to a person who conducts economic activity in a zone under s.

1560.795 (1) and who is entitled to tax benefits under s. 560.795 (3), subject to the
2limits under s. 560.795 (2). A credit under this subsection may be credited using
3expenses incurred by a claimant on the effective date of this paragraph .... [revisor
4inserts date].
AB150-ASA, s. 3408f 5Section 3408f. 71.47 (1dj) (am) 4b. of the statutes is created to read:
AB150-ASA,1158,106 71.47 (1dj) (am) 4b. Modify "qualified wages", as defined in section 51 (b) of the
7internal revenue code, to include up to $2,500 in day care center benefits, as defined
8in sub. (1dd) (a) 1., if the claimant begins operations in a zone under s. 560.71 or
9560.795 after the effective date of this subdivision .... [revisor inserts date], or if the
10claimant conducts economic activity in a zone under s. 560.797.
AB150-ASA, s. 3408g 11Section 3408g. 71.47 (1dj) (d) of the statutes is amended to read:
AB150-ASA,1158,1712 71.47 (1dj) (d) If the allowable amount of the credit under par. (am) exceeds the
13taxes otherwise due under this chapter on or measured by the claimant's income, the
14amount of the credit not used as an offset against those taxes shall be certified to the
15department of administration for payment to the claimant by check, share draft or
16other draft unless the claimant does not fulfill the requirements under sub. (1di) (b)
172. and bases the claim on activity in a zone under s. 560.797
.
AB150-ASA, s. 3410m 18Section 3410m. 71.47 (1dj) (f) of the statutes is amended to read:
AB150-ASA,1158,2019 71.47 (1dj) (f) The rules under sub. (1di) (b), (f) and (g) as they apply to the
20credit under that subsection apply to the credit under this subsection.
AB150-ASA, s. 3410r 21Section 3410r. 71.47 (1ds) (c) of the statutes is amended to read:
AB150-ASA,1159,222 71.47 (1ds) (c) If the allowable amount of the credit under par. (b) exceeds the
23taxes otherwise due under this chapter on or measured by the claimant's income, the
24amount of the credit not used as an offset against those taxes shall be certified to the
25department of administration for payment to the claimant by check, share draft or

1other draft unless the claimant does not fulfill the requirements under sub. (1di) (b)
22. and bases the claim on activity in a zone under s. 560.797
.
AB150-ASA, s. 3411m 3Section 3411m. 71.47 (1ds) (e) of the statutes is amended to read:
AB150-ASA,1159,54 71.47 (1ds) (e) The rules under sub. (1di) (b), (f) and (g) as they apply to the
5credit under that subsection apply to the credit under this subsection.
AB150-ASA, s. 3412m 6Section 3412m. 71.47 (6) (a) of the statutes is amended to read:
AB150-ASA,1159,137 71.47 (6) (a) Any person may credit against taxes otherwise due under this
8chapter, up to the amount of those taxes, an amount equal to 5% of the costs of
9qualified rehabilitation expenditures, as defined in section 48 (g) (2) 47 (c) (2) of the
10internal revenue code, for certified historic structures on property located in this
11state if the physical work of construction or destruction in preparation for
12construction begins after December 31, 1988, and the rehabilitated property is
13placed in service after June 30, 1989.
AB150-ASA, s. 3412r 14Section 3412r. 71.49 (1) (en) and (eo) of the statutes are created to read:
AB150-ASA,1159,1515 71.49 (1) (en) Development zones day care credit under s. 71.47 (1dd).
AB150-ASA,1159,1616 (eo) Development zones environmental remediation credit under s. 71.47 (1de).
AB150-ASA, s. 3413 17Section 3413. 71.52 (6) of the statutes is amended to read:
AB150-ASA,1161,218 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the
19following amounts, to the extent not included in Wisconsin adjusted gross income:
20maintenance payments (except foster care maintenance and supplementary
21payments excludable under section 131 of the internal revenue code), support money,
22cash public assistance and general relief (not including credit granted under this
23subchapter and amounts under s. 46.27), cash benefits paid by counties under s.
2459.07 (154),
the gross amount of any pension or annuity (including railroad
25retirement benefits, all payments received under the federal social security act and

1veterans disability pensions), nontaxable interest received from the federal
2government or any of its instrumentalities, nontaxable interest received on state or
3municipal bonds, worker's compensation, unemployment compensation, the gross
4amount of "loss of time" insurance, compensation and other cash benefits received
5from the United States for past or present service in the armed forces, scholarship
6and fellowship gifts or income, capital gains, gain on the sale of a personal residence
7excluded under section 121 of the internal revenue code, dividends, income of a
8nonresident or part-year resident who is married to a full-year resident, housing
9allowances provided to members of the clergy, the amount by which a resident
10manager's rent is reduced, nontaxable income of an American Indian, nontaxable
11income from sources outside this state and nontaxable deferred compensation.
12Intangible drilling costs, depletion allowances and depreciation, including first-year
13depreciation allowances under section 179 of the internal revenue code,
14amortization, contributions to individual retirement accounts under section 219 of
15the internal revenue code, contributions to Keogh plans, net operating loss
16carry-forwards and capital loss carry-forwards deducted in determining Wisconsin
17adjusted gross income shall be added to "income". "Income" does not include gifts
18from natural persons, cash reimbursement payments made under title XX of the
19federal social security act, surplus food or other relief in kind supplied by a
20governmental agency, the gain on the sale of a personal residence deferred under
21section 1034 of the internal revenue code or nonrecognized gain from involuntary
22conversions under section 1033 of the internal revenue code. Amounts not included
23in adjusted gross income but added to "income" under this subsection in a previous
24year and repaid may be subtracted from income for the year during which they are
25repaid. A marital property agreement or unilateral statement under ch. 766 has no

1effect in computing "income" for a person whose homestead is not the same as the
2homestead of that person's spouse.
AB150-ASA, s. 3414 3Section 3414. 71.54 (2) (a) (intro.) of the statutes is amended to read:
AB150-ASA,1161,84 71.54 (2) (a) (intro.) Property taxes accrued or rent constituting property taxes
5accrued shall be reduced by one-twelfth for each month or portion of a month for
6which the claimant received general relief from any municipality or county under s.
759.07 (154)
equal to or in excess of $400, or received assistance under s. 49.19, except
8assistance received:
AB150-ASA, s. 3414m 9Section 3414m. 71.55 (1) of the statutes is amended to read:
AB150-ASA,1161,1310 71.55 (1) Application of credit against any liability. The amount of any claim
11otherwise payable under this subchapter may be applied by the department of
12revenue against any amount certified to the department under s. 71.93 or 71.935 or
13may be credited under s. 71.80 (3) or (3m).
AB150-ASA, s. 3415r 14Section 3415r. 71.61 (1) of the statutes is amended to read:
AB150-ASA,1161,1815 71.61 (1) Department may apply credit against any tax liability. The amount
16of any claim otherwise payable under this subchapter may be applied by the
17department against any amount certified to the department under s. 71.93 or 71.935
18or may be credited under s. 71.80 (3) or (3m).
AB150-ASA, s. 3417m 19Section 3417m. 71.67 (4) (a) of the statutes is amended to read:
AB150-ASA,1161,2520 71.67 (4) (a) The administrator of the lottery division in the gaming commission
21department under ch. 565 shall withhold from any lottery prize of $2,000 or more an
22amount determined by multiplying the amount of the prize by the highest rate
23applicable to individuals under s. 71.06 (1). The administrator shall deposit the
24amounts withheld, on a monthly basis, as would an employer depositing under s.
2571.65 (3) (a).
AB150-ASA, s. 3419
1Section 3419. 71.67 (6) of the statutes is created to read:
AB150-ASA,1162,32 71.67 (6) Withholding registration; fee. Each employer who is required to
3withhold under this chapter shall obtain a valid certificate under s. 73.03 (50).
AB150-ASA, s. 3419e 4Section 3419e. 71.74 (13) (a) of the statutes is amended to read:
AB150-ASA,1162,165 71.74 (13) (a) If the tax is increased the department shall proceed to collect the
6additional tax in the same manner as other income or franchise taxes are collected.
7If the income or franchise taxes are decreased upon direction of the department the
8state treasurer secretary of administration shall refund to the taxpayer such part of
9the overpayment as was actually paid in cash, and the certification of the
10overpayment by the department shall be sufficient authorization to the treasurer
11secretary of administration for the refunding of the overpayment. No refund of
12income or franchise tax shall be made by the treasurer secretary of administration
13unless the refund is so certified. The part of the overpayment paid to the county and
14the local taxation district shall be deducted by the state treasurer secretary of
15administration
in the treasurer's next settlement with the county and local
16treasurer.
AB150-ASA, s. 3419g 17Section 3419g. 71.74 (13) (b) of the statutes is amended to read:
AB150-ASA,1163,218 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the
19state or the treasurer thereof secretary of administration for the recovery, refund or
20credit of any income or surtaxes; except in case the state treasurer secretary of
21administration
shall neglect or refuse for a period of 60 days to refund any
22overpayment of any income or surtaxes certified, the taxpayer may maintain an
23action to collect the overpayment against the treasurer secretary of administration
24so neglecting or refusing to refund such overpayment, without filing a claim for
25refund with such treasurer the secretary of administration, provided that such

1action shall be commenced within one year after the certification of such
2overpayment.
AB150-ASA, s. 3419j 3Section 3419j. 71.74 (14) of the statutes is amended to read:
AB150-ASA,1163,194 71.74 (14) Additional remedy to collect tax. The department of revenue may
5also proceed under s. 71.91 (5) for the collection of any additional assessment of
6income or franchise taxes or surtaxes, after notice thereof has been given under sub.
7(11) and before the same shall have become delinquent, when it has reasonable
8grounds to believe that the collection of such additional assessment will be
9jeopardized by delay. In such cases notice of the intention to so proceed shall be given
10by registered mail to the taxpayer, and the warrant of the department of revenue
11shall not issue if the taxpayer within 10 days after such notice furnishes a bond in
12such amount, not exceeding double the amount of the tax, and with such sureties as
13the department of revenue shall approve, conditioned upon the payment of so much
14of the additional taxes as shall finally be determined to be due, together with interest
15thereon as provided by s. 71.82 (1) (a). Nothing in this subsection shall affect the
16review of additional assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2),
1773.01 and 73.015, and any amounts collected under this subsection shall be deposited
18with the state treasurer secretary of administration and disbursed after final
19determination of the taxes as are amounts deposited under s. 71.90 (2).
AB150-ASA, s. 3419m 20Section 3419m. 71.75 (1) of the statutes is amended to read:
AB150-ASA,1163,2521 71.75 (1) Except as provided in ss. 46.255, 71.77 (5) and (7) (b) and 71.93 and
2271.935
, the provisions for refunds and credits provided in this section shall be the
23only method for the filing and review of claims for refund of income and surtaxes, and
24no person may bring any action or proceeding for the recovery of such taxes other
25than as provided in this section.
AB150-ASA, s. 3419p
1Section 3419p. 71.75 (1) of the statutes, as affected by 1995 Wisconsin Act ....
2(this act), is amended to read:
AB150-ASA,1164,73 71.75 (1) Except as provided in ss. 46.255 49.855, 71.77 (5) and (7) (b) and
471.935, the provisions for refunds and credits provided in this section shall be the
5only method for the filing and review of claims for refund of income and surtaxes, and
6no person may bring any action or proceeding for the recovery of such taxes other
7than as provided in this section.
AB150-ASA, s. 3420m 8Section 3420m. 71.75 (9) of the statutes is amended to read:
AB150-ASA,1164,109 71.75 (9) All refunds under this chapter are subject to attachment under ss.
1046.255 and, 71.93 and 71.935.
AB150-ASA, s. 3420p 11Section 3420p. 71.75 (9) of the statutes, as affected by 1995 Wisconsin Act ....
12(this act), is amended to read:
AB150-ASA,1164,1413 71.75 (9) All refunds under this chapter are subject to attachment under ss.
1446.255 49.855, 71.93 and 71.935.
AB150-ASA, s. 3420v 15Section 3420v. 71.78 (4) (g) of the statutes is amended to read:
AB150-ASA,1164,2016 71.78 (4) (g) Employes of this state, to the extent that the department of
17revenue deems the examination necessary for the employes to perform their duties
18under contracts or agreements between the department and any other department,
19division, bureau, board or commission of this state relating to the administration of
20tax laws or child and spousal support enforcement under s. 46.25 49.143.
AB150-ASA, s. 3420x 21Section 3420x. 71.78 (4) (L) of the statutes is amended to read:
AB150-ASA,1164,2422 71.78 (4) (L) The administrator of the lottery division in the gaming
23commission
department for the purpose of withholding lottery winnings under s.
24565.30 (5).
AB150-ASA, s. 3422 25Section 3422. 71.78 (4) (n) of the statutes is created to read:
AB150-ASA,1165,2
171.78 (4) (n) The state public defender for the purpose of seeking payment for
2legal representation by the state public defender.
AB150-ASA, s. 3423 3Section 3423. 71.78 (5) of the statutes is amended to read:
AB150-ASA,1165,84 71.78 (5) Agreement with department. Copies of returns and claims specified
5in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
6furnished to the persons listed under sub. (4), except persons under sub. (4) (e) and,
7(k) and (n) or under an agreement between the department of revenue and another
8agency of government.
AB150-ASA, s. 3423g 9Section 3423g. 71.78 (9) of the statutes is amended to read:
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