AB936,28,2513
11.50
(2) (c) If a candidate has not filed financial reports as of the date of the
14spring primary, September primary, special primary, or date that the special primary
15would be held, if required, which indicate that he or she has met the qualification
16under par. (b) 5.
or (bm) 1., the candidate may file a special report with the board.
17Such report shall be filed not later than the 7th day after the primary, or 7th day after
18the date the primary would be held, if required, and shall include such supplementa
19ry information as to sources of contributions which may be necessary to complete the
20candidate's qualification. The special report shall cover the period from the day after
21the last date covered on the candidate's most recent report, or from the date on which
22the first contribution was received or the first disbursement was made, whichever
23is earlier, if the candidate has not previously filed a report, to the date of such report.
24All information included on the special report shall also be included in the candi
25date's next report under s. 11.20.
AB936,29,4
1(d) For purposes of qualification under par. (b) 4. and 5.
or (bm), the financial
2reports of a former candidate are considered to be same as if filed by the candidate
3who is lawfully appointed to replace such candidate whenever a vacancy after nomi
4nation occurs.
AB936, s. 37
5Section
37. 11.50 (2) (f) of the statutes is amended to read:
AB936,29,126
11.50
(2) (f) The board shall inform each candidate in writing of the approval
7or disapproval of the candidate's application, as promptly as possible after the date
8of the spring primary, September primary, special primary, or date that the primary
9would be held, if required.
With respect to a candidate at a special election who ap
10plies for a postelection grant under sub. (1) (a) 2., the board shall inform the candi
11date in writing of the conditional approval or disapproval of the candidate's applica
12tion at the same time.
AB936, s. 38
13Section
38. 11.50 (2) (i) of the statutes is amended to read:
AB936,29,2514
11.50
(2) (i) Notwithstanding par. (g), if an eligible candidate at
the spring elec
15tion or a special nonpartisan any election who accepts a grant is opposed by one or
16more candidates in the election
, or if an eligible candidate at the general election or
17a special partisan election who accepts a grant is opposed by one or more candidates
18in the election who receive at least 6% of the vote cast for all candidates for the same
19office on all ballots at the September primary or a special partisan primary if a prima
20ry was held, and in either case if any such opponent of the eligible candidate who does
21not accept a grant under this section in whole or in part, the eligible candidate is not
22bound by the pledge made in his or her application to adhere to the contribution li
23mitations prescribed in s. 11.26
(10) and the disbursement limitation prescribed un
24der s. 11.31, unless each such opponent files an affidavit of voluntary compliance un
25der s. 11.31 (2m).
AB936, s. 39
1Section
39. 11.50 (2m) of the statutes is created to read:
AB936,30,62
11.50
(2m) Public Information. (a) Annually, no later than August 15, the
3board may notify the state treasurer that an amount not exceeding 5% of the amount
4transferred to the fund in that year shall be placed in a public information account.
5 Moneys in this account shall be expended by the board for the purpose of providing
6public information concerning the purpose and effect of s. 71.10 (3) and this section.
AB936,30,107
(b) As part of the public information program under par. (a), the board shall
8prepare an easily understood description of the purpose and effect of s. 71.10 (3) and
9this section. The department of revenue shall include and highlight the description
10in its income tax preparation instructions relating to s. 71.10 (3).
AB936,30,1211
(c) Any amount placed in the public information account that is not expended
12by the board in any year shall be retained in that account.
AB936, s. 40
13Section
40. 11.50 (3) (a) (intro.) of the statutes is amended to read:
AB936,30,1614
11.50
(3) (a) (intro.)
Annually on August 15, Immediately after apportionment
15under sub. (2m), the state treasurer shall annually apportion all moneys appro
16priated to the fund
shall be apportioned as follows
by the state treasurer:
AB936, s. 41
17Section
41. 11.50 (3) (a) 1. and 2. of the statutes are amended to read:
AB936,30,2118
11.50
(3) (a) 1. If an election for state superintendent is scheduled in the follow
19ing year, 8% of the fund shall be placed in a superintendency account. From this ac
20count, an equal amount shall be disbursed to the campaign depository account of
21each eligible candidate by the state treasurer
, except as provided in sub. (9) (b).
AB936,30,2522
2. If an election for justice is scheduled in the following year, 8% of the fund
23shall be placed in a supreme court account. From this account, an equal amount shall
24be disbursed to the campaign depository account of each eligible candidate by the
25state treasurer
, except as provided in sub. (9) (b).
AB936, s. 42
1Section
42. 11.50 (4) (c), (cm) and (d) of the statutes are amended to read:
AB936,31,82
11.50
(4) (c) The legislative and special election campaign account shall be di
3vided into a senate campaign account to receive 25% of the moneys, and an assembly
4campaign account to receive 75% of the moneys. Each account shall then be appor
5tioned between all eligible candidates for the same office in the entire state
, based
6on the assumption that all candidates who are eligible under sub. (2) (bm) 1. will also
7be eligible under sub. (2) (bm) 2. No apportionment shall be made by legislative dis
8trict.
AB936,31,189
(cm)
Each Except as provided in subs. (2) (bm) and (9) (b), each eligible candi
10date for the same office at a special election shall receive an equal amount, which
11amount shall be equivalent to the maximum grant which was payable to any candi
12date for that office at the most recent spring or general election. The amount shall
13be drawn from the senate campaign account and the assembly campaign account in
14the same proportions as the balance in each account bears to the total balance in both
15accounts at the time that payments are made. Whenever there are insufficient mo
16neys in the senate campaign account and the assembly campaign account to make
17the payments required by this paragraph, payments shall be appropriately reduced
18or discontinued by the board.
AB936,31,2319
(d)
Within Except as provided in sub. (9) (b), within the accounts established
20under this subsection for each office at each general election, the entire amount of
21all available moneys shall be apportioned equally to all eligible candidates
, based on
22the assumption that all candidates who are eligible under sub. (2) (bm) 1. will also
23be eligible under sub. (2) (bm) 2.
AB936, s. 43
24Section
43. 11.50 (6) of the statutes is amended to read:
AB936,32,5
111.50
(6) Excess moneys. If the amounts which are to be apportioned to each
2eligible candidate under subs. (3) and (4) are more than the amount which a candi
3date may accept under sub. (9),
more than the amount for which the candidate quali
4fies under sub. (2) (bm), or more than the amount which a candidate elects to accept
5under sub. (10), the excess moneys shall be retained in the fund.
AB936, s. 44
6Section
44. 11.50 (9) of the statutes is renumbered 11.50 (9) (a) and amended
7to read:
AB936,32,168
11.50
(9) (a)
The Except as provided in par. (b), the total grant available to an
9eligible candidate may not exceed that amount which, when added to all other con
10tributions accepted from sources other than individuals, political party committees
11and legislative campaign committees, is equal to 45% of the disbursement level speci
12fied for
candidates for the applicable office
other than candidates challenging incum
13bent officeholders, as determined under s. 11.31
(1) and adjusted as provided under
14s. 11.31 (9). For the purposes of this paragraph, all contributions transferred to the
15candidate by a conduit shall be considered to have been accepted from a source other
16than an individual, political party committee or legislative campaign committee.
AB936,32,20
17(c) The board shall scrutinize accounts and reports and records kept under this
18chapter to assure that applicable limitations under ss. 11.26 (9) and 11.31 are not ex
19ceeded and any violation is reported. No candidate or campaign treasurer may ac
20cept grants exceeding the amount authorized by this subsection.
AB936, s. 45
21Section
45. 11.50 (9) (b) of the statutes is created to read:
AB936,33,322
11.50
(9) (b) If an eligible candidate who accepts a grant is opposed by one or
23more eligible candidates in the election who does not accept a grant under this sec
24tion, the total grant available to the eligible candidate shall be increased by an
25amount equal to 45% of the disbursement level specified for candidates for the appli
1cable office other than candidates challenging incumbent officeholders, as deter
2mined under s. 11.31 (1) and adjusted as provided under s. 11.31 (9), unless each such
3opponent files an affidavit of voluntary compliance under s. 11.31 (2m).
AB936, s. 46
4Section
46. 11.60 (1) of the statutes is amended to read:
AB936,33,75
11.60
(1) Any Except as provided in sub. (3m), any person, including any com
6mittee or group, who
or which violates this chapter may be required to forfeit not
7more than $500 for each violation.
AB936, s. 47
8Section
47. 11.60 (3m) of the statutes is created to read:
AB936,33,149
11.60
(3m) Any person, including any committee or group, who or which vio
10lates s. 11.095 in respect to any telephone communication in which the caller engages
11in persuasive telephoning shall forfeit $1,000, or $1 for each such telephone commu
12nication with an individual that is subject to disclosure under s. 11.095 which the
13person fails to disclose under that section within the time prescribed under that sec
14tion, whichever is greater.
AB936, s. 48
15Section
48. 11.61 (1) (a) of the statutes is amended to read:
AB936,33,1816
11.61
(1) (a) Whoever intentionally violates s. 11.05 (1), (2), (2g) or (2r), 11.07
17(1) or (5), 11.10 (1), 11.12 (5), 11.23 (6) or 11.24
(1) may be fined not more than $10,000
18or imprisoned not more than 3 years or both.
AB936, s. 49
19Section
49. 13.62 (11p) of the statutes is renumbered 11.01 (13).
AB936, s. 50
20Section
50. 13.62 (11r) of the statutes is renumbered 11.01 (14).
AB936, s. 51
21Section
51. 13.625 (1) (b) 3. of the statutes is amended to read:
AB936,34,222
13.625
(1) (b) 3. Food, meals, beverages, money or any other thing of pecuniary
23value, except that a lobbyist may make
a any campaign contribution
to a partisan
24elective state official or candidate for national, state or local office or to the official's
1or candidate's personal campaign committee; but a lobbyist may make a contribution
2to which par. (c) applies only as authorized in par. (c) authorized under ch. 11.
AB936, s. 52
3Section
52. 13.625 (1) (c) of the statutes is renumbered 11.24 (2) and is
4amended to read:
AB936,34,135
11.24
(2) Except as permitted in this subsection,
no lobbyist, as defined in s.
613.62 (11), may make a
campaign contribution
, as defined in s. 11.01 (6), to a partisan
7elective state official for the purpose of promoting the official's election to any nation
8al, state or local office, or to a candidate for a partisan elective state office to be filled
9at the general election or a special election, or the official's or candidate's personal
10campaign committee. A
campaign contribution to a partisan elective state official
11or candidate for partisan elective state office or his or her personal campaign commit
12tee may be made in the year of a candidate's election between June 1 and the day
13of the general election, except that:
AB936,34,1614
(a) A
campaign contribution to a candidate for legislative office may be made
15during that period only if the legislature has concluded its final floorperiod, and is
16not in special or extraordinary session.
AB936,34,1817
(b) A
campaign contribution by a lobbyist to the lobbyist's campaign for parti
18san elective state office may be made at any time.
AB936, s. 53
19Section
53. 13.625 (2), (3), (6) and (6r) of the statutes are amended to read:
AB936,34,2420
13.625
(2) No principal may engage in the practices prohibited under sub. (1)
21(b)
and (c), except that a principal may make any campaign contribution authorized
22under ch. 11. This subsection does not apply to the furnishing of transportation, lodg
23ing, food, meals, beverages or any other thing of pecuniary value which is also made
24available to the general public.
AB936,35,6
1(3) No candidate for an elective state office, elective state official, agency offi
2cial or legislative employe of the state may solicit or accept anything of pecuniary val
3ue from a lobbyist or principal, except as permitted under subs. (1) (b) 3.
and (c), (2),
4(4), (5), (6), (7), (8) and (9).
No personal campaign committee of a candidate for state
5office may accept anything of pecuniary value from a lobbyist or principal, except as
6permitted for such a candidate under subs. (1) (b) 3. and (c), (2) and (6).
AB936,35,11
7(6) Subsections (1) (b)
and (c), (2) and (3) do not apply to the furnishing of any
8thing of pecuniary value by an individual who is a lobbyist or principal to a relative
9of the individual or an individual who resides in the same household as the individu
10al, nor to the receipt of anything of pecuniary value by that relative or individual re
11siding in the same household as the individual.
AB936,35,21
12(6r) Subsections (1) (b)
and (c) and (3) do not apply to the furnishing of anything
13of pecuniary value by a lobbyist or principal to an employe of that lobbyist or princi
14pal who is a legislative official or an agency official solely because of membership on
15a state commission, board, council, committee or similar body if the thing of pecuni
16ary value is not in excess of that customarily provided by the employer to similarly
17situated employes and if the legislative official or agency official receives no com
18pensation for his or her services other than a per diem or reimbursement for actual
19and necessary expenses incurred in the performance of his or her duties, nor to the
20receipt of anything of pecuniary value by that legislative official or agency official un
21der those circumstances.
AB936, s. 54
22Section
54. 13.625 (10) of the statutes is created to read:
AB936,35,2523
13.625
(10) This section does not apply to the solicitation, acceptance or fur
24nishing of anything of pecuniary value relating to campaign financing activities gov
25erned by ch. 11.
AB936, s. 55
1Section
55. 13.69 (6) of the statutes is amended to read:
AB936,36,42
13.69
(6) Any candidate for an elective state office, elective state official, agency
3official or legislative employe of the state who
, or any personal campaign committee
4which, violates s. 13.625 (3) may be required to forfeit not more than $1,000.
AB936, s. 56
5Section
56. 20.005 (3) (schedule) of the statutes: at the appropriate place, in
6sert the following amounts for the purposes indicated:
-
See PDF for table 
AB936, s. 57
7Section
57. 20.510 (1) (b) of the statutes is created to read:
AB936,36,108
20.510
(1) (b)
Campaign financing. The amounts in the schedule to be trans
9ferred to the Wisconsin election campaign fund annually on August 1 to provide for
10payments to eligible candidates certified under s. 7.08 (2) (c).
AB936, s. 58
11Section
58. 20.510 (1) (q) of the statutes is amended to read:
AB936,36,1612
20.510
(1) (q)
Wisconsin election campaign fund. As a continuing appropri
13ation, from the Wisconsin election campaign fund, the moneys determined under s.
1411.50 to provide for payments to eligible candidates
whose names are certified under
15s. 7.08 (2) (c)
and (cm) and to provide for public information as authorized under s.
1611.50 (2m).
AB936, s. 59
17Section
59. 20.855 (4) (bm) of the statutes is created to read:
AB936,37,2
120.855
(4) (bm)
Election campaign payments. The amounts in the schedule to
2be transferred to the Wisconsin election campaign fund annually on August 1.
AB936, s. 60
3Section
60. 25.42 of the statutes is amended to read:
AB936,37,10
425.42 Wisconsin election campaign fund. All moneys appropriated under
5s. ss. 20.510 (1) (b) and 20.855 (4) (b)
and (bm) together with all moneys
credited un
6der s. 11.19 (1), (1m) and (6), all moneys reverting to the state under s. 11.50 (8) and
7all gifts, bequests and devises received under s. 11.50 (13) constitute the Wisconsin
8election campaign fund, to be expended for the purposes of s. 11.50. All moneys in
9the fund not disbursed by the state treasurer shall continue to accumulate indefinite
10ly.
AB936, s. 61
11Section
61. 71.05 (6) (a) 21. of the statutes is created to read:
AB936,37,1312
71.05
(6) (a) 21. Any amount deducted under section
162 (e) (1) of the internal
13revenue code.
AB936, s. 62
14Section
62. 71.07 (5) (a) 7. of the statutes is created to read:
AB936,37,1515
71.07
(5) (a) 7. Expenses under section
162 (e) (1) of the internal revenue code.
AB936, s. 63
16Section
63. 71.10 (3) (a) of the statutes is amended to read:
AB936,37,2117
71.10
(3) (a) Every individual filing an income tax return who has a tax liability
18or is entitled to a tax refund may designate
$1 $3 for the Wisconsin election campaign
19fund for the use of eligible candidates under s. 11.50. If the individuals filing a joint
20return have a tax liability or are entitled to a tax refund, each individual may make
21a designation of
$1 $3 under this subsection.
AB936, s. 64
22Section
64. 71.26 (1) (a) of the statutes is amended to read:
AB936,38,1723
71.26
(1) (a)
Certain corporations. Income of corporations organized under ch.
24185 or operating under subch. I of ch. 616 which are bona fide cooperatives operated
25without pecuniary profit to any shareholder or member, or operated on a cooperative
1plan pursuant to which they determine and distribute their proceeds in substantial
2compliance with s. 185.45, and the income, except the unrelated business taxable in
3come as defined in section
512 of the internal revenue code, of all religious, scientific,
4educational, benevolent or other corporations or associations of individuals not orga
5nized or conducted for pecuniary profit.
In computing unrelated business taxable in
6come for the purposes of this paragraph, the expenses identified in section 162 (e) (1)
7of the internal revenue code may not be deducted. This paragraph does not apply to
8the income of savings banks, mutual loan corporations or savings and loan associa
9tions. This paragraph applies to the income of credit unions except to the income of
10any credit union that is derived from public deposits for any taxable year in which
11the credit union is approved as a public depository under ch. 34 and acts as a deposi
12tory of state or local funds under s. 186.113 (20). For purposes of this paragraph, the
13income of a credit union that is derived from public deposits is the product of the cred
14it union's gross annual income for the taxable year multiplied by a fraction, the nu
15merator of which is the average monthly balance of public deposits in the credit union
16during the taxable year, and the denominator of which is the average monthly bal
17ance of all deposits in the credit union during the taxable year.
AB936, s. 65
18Section
65. 71.26 (2) (b) 1g. of the statutes is created to read:
AB936,38,2319
71.26
(2) (b) 1g. In computing the net income under this paragraph of a corpora
20tion, conduit or common law trust which qualifies as a regulated investment compa
21ny, real estate mortgage investment conduit or real estate investment trust, ex
22penses identified in section
162 (e) (1) of the internal revenue code may not be
23deducted.
AB936, s. 66
24Section
66. 71.26 (3) (em) of the statutes is created to read:
AB936,39,3
171.26
(3) (em) Section 162 (relating to trade or business expenses) is modified
2so that expenses identified in section
162 (e) (1) of the internal revenue code may not
3be deducted.
AB936, s. 67
4Section
67. 71.34 (1) (ad) of the statutes is created to read:
AB936,39,65
71.34
(1) (ad) The expenses identified in section
162 (e) (1) of the internal reve
6nue code may not be deducted.
AB936, s. 68
7Section
68. 71.45 (2) (a) 14. of the statutes is created to read:
AB936,39,98
71.45
(2) (a) 14. By adding to federal taxable income the amount of any ex
9penses deducted under section
162 (e) (1) of the internal revenue code.
AB936,39,12
11(1) Except as provided in subsections (2) and (3) , this act first applies to elec
12tions held on January 1, 1997.
AB936,39,16
13(2) The treatment of sections 11.50 (2m) and (6), 71.05 (6) (a) 21., 71.07 (5) (a)
147., 71.10 (3) (a), 71.26 (1) (a), (2) (b) 1g. and (3) (em), 71.34 (1) (ad) and 71.45 (2) (a)
1514. of the statutes first applies to tax returns for taxable years beginning on January
161, 1996.
AB936,39,18
17(3) The treatment of section 11.31 (9) of the statutes first applies to adjustment
18of disbursement limitations for the biennium beginning on January 1, 1997.