RPN:skg&mkd:jlb
1995 - 1996 LEGISLATURE
March 19, 1996 - Introduced by Senators Zien and
Fitzgerald, cosponsored by
Representatives Musser and Baldus. Referred to Committee on Human
Resources, Labor, Tourism, Veterans and Military Affairs.
SB632,2,9
1An Act to repeal 45.76 (1) (c) 1. a. to d.;
to renumber 45.35 (5) (a) to (h);
to
2renumber and amend 45.35 (5) (intro.), 45.35 (5m), 45.358 (1), 45.71 (16) (a)
31. to 10., 45.76 (1) (c) 1. (intro.), 71.03 (7) and 71.85 (3);
to consolidate,
4renumber and amend 45.71 (16) (intro.) and (a) (intro.);
to amend 25.36 (1),
545.01, 45.16, 45.25 (2) (b), 45.25 (2) (d), 45.25 (3) (a), 45.34 (title), 45.35 (5) (title),
645.358 (2), 45.358 (3), 45.37 (1a), 45.37 (3) (b), 45.37 (15) (a) and (b), 45.42 (1),
745.42 (2), 45.43 (1) (a), 45.43 (6) (b), 45.71 (16) (b) and (c), 45.73 (2), 45.74 (1)
8(intro.), 45.745 (1), 45.79 (5) (a) 9., 230.03 (14) (b), 230.03 (14) (c), 341.08 (7),
9341.14 (6) (a) and 343.20 (4); and
to create 20.485 (2) (yg), 45.015, 45.34 (5),
1045.35 (5) (a) 1. (intro.) and 2. (intro.), 45.35 (5m) (b), 45.358 (1) (a), 45.358 (3)
11(e), (f) and (g), 45.43 (8), 45.71 (16) (a) 1m. (intro.) and 2m. (intro.), 71.03 (7) (b),
1271.05 (6) (b) 22., 71.05 (6) (b) 23. and 71.85 (3) (b) of the statutes;
relating to:
13eligibility for veterans programs; defining service in the Balkan area;
14exemption of veterans cemeteries from certain requirements; acquisition of
15home loan revenue bonds; delaying the expiration dates of operator's licenses
16and motor vehicle registration of certain active-duty U.S. armed forces
17personnel; extending eligibility and employer contributions toward premium
1payments for health insurance coverage under the state health insurance plan
2for certain state and authority employes who are serving in the Balkan area;
3creating an individual income tax exemption for pay received from the federal
4government by certain members of the armed forces participating in Operation
5Balkan Endeavor; abating the interest and penalties otherwise due on certain
6tax returns for certain members of the military; exempting certain members of
7the armed forces participating in Operation Balkan Endeavor or a successor
8operation from interest otherwise due for filing income tax returns after April
915, 1996; and making an appropriation.
Analysis by the Legislative Reference Bureau
Individual income taxes
Generally, under current law, individuals who are required to file federal
income tax returns are required to file state income tax returns in conformity with
federal filing deadlines. Under certain circumstances, an extension of the time to file
a Wisconsin income tax return may be granted, although the taxpayer must pay the
Wisconsin tax that is otherwise due in the manner applicable to federal income taxes
under the internal revenue code. Taxes payable upon the filing of the return are not
delinquent during the period of extension, but are subject to 12% interest during the
extension period.
Under this bill, the 12% interest that is normally due on such taxes is not due,
for taxable years 1995 and 1996, for persons who served in support of Operation
Balkan Endeavor, or a successor operation, or for persons who served in Croatia,
Bosnia and Herzegovina, Serbia, Macedonia, Montenegro, Hungary, Austria,
Slovakia, Czech Republic or Slovenia, or for certain other persons who served outside
the United States in certain operations related to Operation Balkan Endeavor.
The bill exempts from state income taxes any amount of compensation received
from the federal government by a person who is a member of a reserve component
of the U.S. armed forces, and is below the grade of commissioned officer, for services
performed for Operation Balkan Endeavor, and up to $500 per month of
compensation received from the federal government by a person who is a member of
a reserve component of the U.S. armed forces, and is a commissioned officer, for
services performed for Operation Balkan Endeavor.
In addition, no taxpayer to whom such an income tax exemption applies is, in
general, subject to any penalty or interest that may otherwise be imposed on such
a taxpayer while the taxpayer is in the Operation Balkan Endeavor theater of
operations and for 180 days after the taxpayer leaves the Operation Balkan
Endeavor theater of operations.
Motor vehicle registrations and operator's licenses
Current law extends the expiration date of the operator's license or motor
vehicle registration of any person whose operator's license or motor vehicle
registration will expire while that person is serving in the U.S. armed forces in the
Middle East as part of Operation Desert Shield or Desert Storm. The extension
delays the expiration date until 30 days after the operator or registrant completes
his or her military service in the Middle East as part of those operations.
This bill grants these extensions, for an indeterminable duration, to any
military service person while that person is on active duty and absent from this state.
The extensions terminate on the date that the service person returns to this state or
90 days after the person is discharged from active duty, whichever is earlier.
Coverage for state health insurance
Under current law, with exceptions, if an employe who is covered under the
state group health insurance plan (state plan) is activated to serve in the U.S.
military (the U.S. army, navy, air force, marine corps, coast guard or maritime
service), he or she is eligible for continued coverage under the state plan after he or
she leaves state employment if certain conditions are met.
This bill extends eligibility and employer contributions toward premium
payments under the state plan for an employe who is on an unpaid leave of absence
and who is activated for federal military duty as a participant in or in support of
Operation Balkan Endeavor or a successor operation if, at the time that the employe
is activated for the military duty, the employe is covered under and receiving
employer contributions toward the health insurance premium payments under the
state plan and is either a member of the Wisconsin national guard; a member of a
reserve component of the U.S. armed forces; or an individual who is recalled to active
military duty from inactive reserve status who had been either discharged from
active duty, discharged from a unit of the Wisconsin national guard or a reserve
component of the U.S. armed forces or retired from active military service.
In addition, the bill specifies that the rights granted to an employe under the
bill to obtain extended coverage and receive extended employer contributions under
the state plan apply to the employe "regardless of whether the eligible employe is
unrepresented or represented by a labor organization".
Veterans; Bosnia eligibility
The bill adds to those persons eligible for veterans benefits those persons who
served for 90 days or more in support of Operation Balkan Endeavor or in countries
involved in the Bosnian conflict (Austria, Bosnia and Herzegovina, Croatia, Czech
Republic, Hungary, Macedonia, Motenegro, Serbia, Slovakia and Slovenia), under
an active duty order and honorable conditions between December 1, 1995, and the
ending date of Operation Balkan Endeavor.
Veterans; service conditions
Under current law, veterans are usually eligible for veterans benefits if they
serve under honorable conditions or, in some cases, under conditions other than
dishonorable. This bill allows veterans to receive veterans benefits if they serve
under honorable conditions and provides that veterans who are eligible for general
federal veteran benefits are considered to have served under honorable conditions.
Veterans; cemeteries
The bill makes the eligibility conditions for burial at both veterans cemeteries
identical and expands the eligibility to include veterans who entered service from
Wisconsin and died while on active duty regardless of their residency at the time of
death, their spouses and dependent children and veterans who served under
honorable conditions who were residents at the time of death regardless of where
they entered service and their spouses and dependent children. The bill exempts the
veterans cemeteries from certain regulations that apply to for-profit cemeteries.
Veterans; bonding
The bill gives the department of veterans affairs authority to pay off remaining
bonds from a 1981 revenue bond issue.
Veterans; period of residency
Under current law, a veteran must be a resident of this state for 10 years to
obtain benefits if he or she was not a resident at the time of entry or reentry into the
armed forces. The bill reduces that period to 5 consecutive years after the veteran
completes service and, if a veteran meets that criteria, the veteran does not have to
reestablish that he or she meets the durational residency requirement when
applying for other veteran benefits.
Veterans; miscellaneous
Current law includes as the dependent of a veteran, for eligibility purposes, any
child of any age in full attendance at a school. This bill limits those children to
children under the age of 26.
The bill changes the reimbursement for university or technical college tuition
and fees from 35% to 50% as of July 1, 1997.
The bill removes the specific prohibition against using mortgage loan proceeds
for home improvements to construct a deck, patio, fireplace or fencing or to obtain
landscaping or appliances. The bill removes the current income limit of $47,500 for
home improvement loans.
Current law generally limits those who may be appointed as county veterans'
service officers (CVSO) or assistants to those Wisconsin residents who served in
certain specified war periods or crises for 90 days. This bill allows any Wisconsin
resident who served under honorable conditions in the U.S. armed forces for 2
consecutive years, to be a CVSO. If a veteran was discharged for hardship, due to
a reduction in force, for a service-connected disability or for the good of the service,
the veteran is eligible to be a CVSO, regardless of the time served.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB632, s. 1
1Section
1. 20.485 (2) (yg) of the statutes is created to read:
SB632,5,42
20.485
(2) (yg)
Acquisition of 1981 revenue bond mortgages. A sum sufficient
3to acquire the outstanding mortgages issued with the proceeds of the 1981 veterans
4home loan revenue bond issuance.
SB632,6,27
25.36
(1) Except as provided in sub. (2), all moneys appropriated or transferred
8by law shall constitute the veterans trust fund which shall be used exclusively for
the
9purchase of mortgages issued with the proceeds of the 1981 veterans home loan
10revenue bond issuance in an amount sufficient to retire that bond issue or for the
11veterans programs under ss. 20.485 (2) (m), (mn), (tm), (u), (v), (vo), (w), (z) and (zm),
1245.01, 45.25, 45.351 (1) and (2), 45.353, 45.356, 45.357, 45.396, 45.397 and 45.43 (7)
13and administered by the department of veterans affairs, including all moneys
14received from the federal government for the benefit of veterans or their dependents;
15all moneys paid as interest on and repayment of loans under the post-war
16rehabilitation fund; soldiers rehabilitation fund, veterans housing funds as they
17existed prior to July 1, 1961; all moneys paid as interest on and repayment of loans
18under this fund; all moneys paid as expenses for, interest on and repayment of
19veterans trust fund stabilization loans;
all mortgages issued with the proceeds of the
201981 veterans home loan revenue bond issuance purchased with moneys in the
1veterans trust fund; and all gifts of money received by the board of veterans affairs
2for the purposes of this fund.
SB632, s. 3
3Section
3. 45.01 of the statutes is amended to read:
SB632,6,11
445.01 Wisconsin veterans museum; space for. The department of
5administration shall provide suitable space for the purpose of a memorial hall,
6designated as the Wisconsin veterans museum, dedicated to the men and women of
7Wisconsin who served in the armed forces of the United States in the civil war of 1861
8to 1865 or in any subsequent wars, as enumerated in s. 45.35 (5)
(a) to (g) (e), or in
9Bosnia, Grenada, Lebanon, Panama, Somalia or a Middle East crisis under s. 45.34,
10and the department of veterans affairs shall operate and conduct the Wisconsin
11veterans museum.
SB632, s. 4
12Section
4. 45.015 of the statutes is created to read:
SB632,6,16
1345.015 Eligibility for benefits. Any person whose service on active duty with
14the U.S. armed forces or in forces incorporated as part of the U.S. armed forces makes
15that person eligible for general U.S. department of veterans affairs benefits shall be
16considered to have served under honorable conditions for purposes of this chapter.
SB632, s. 5
17Section
5. 45.16 of the statutes is amended to read:
SB632,7,12
1845.16 Burial allowance. Each county veterans' service officer shall cause to
19be interred in a decent and respectable manner in any cemetery in this state, other
20than those used exclusively for the burial of paupers, the body of any person who
21served in any war of the United States, in the Korean conflict, in the Vietnam war,
22under section 1 of executive order 10957, dated August 10, 1961, or had service that
23entitled the person to receive the armed forces expeditionary medal, established by
24executive order 10977 on December 4, 1961, the Vietnam service medal established
25by executive order 11231 on July 8, 1965, the navy expeditionary medal or the marine
1corps expeditionary medal or who served in
Bosnia, Grenada, Lebanon, Panama,
2Somalia or a Middle East crisis under s. 45.34 and who was discharged under
3honorable conditions after 90 days or more of active service, in the U.S. armed forces,
4or if having served less than 90 days was honorably discharged for
a disability
5incurred in line of duty and who was living in the county at the time of death, and
6who dies not leaving sufficient means to defray the necessary expenses of a decent
7burial, or under financial circumstances that would distress the person's family to
8pay the expenses of the burial, and the body of a spouse or surviving spouse of the
9person who dies not leaving such means or under the same financial circumstances
10and who was living in the county at the time of death, at an expense to the county
11of not more than $300 in addition to the burial allowance payable under laws
12administered by the U.S. department of veterans affairs.
SB632, s. 6
13Section
6. 45.25 (2) (b) of the statutes is amended to read:
SB632,7,2014
45.25
(2) (b) The individual served on active duty
, except service on active duty
15for training purposes, under
honorable conditions
other than dishonorable in the
16U.S. armed forces for 2
continuous years or more or the full period of the individual's
17initial service obligation, whichever is less. An individual discharged for reasons of
18hardship or a service-connected disability or released due to a reduction in the U.S.
19armed forces prior to the completion of the required period of service is eligible,
20regardless of the actual time served.
SB632, s. 7
21Section
7. 45.25 (2) (d) of the statutes is amended to read:
SB632,8,622
45.25
(2) (d) The individual
is a resident at the time of application for the
23tuition and fee reimbursement program and was a Wisconsin resident at the time of
24entry or reentry into service or
for the 5-year period immediately preceding
25application for the tuition and fee reimbursement program was a resident for any
1consecutive 5-year period after completing service on active duty and before the time
2of application. If a person applying for a benefit under this section meets that
35-consecutive-year residency requirement, the department may not require the
4person to reestablish that he or she meets the 5-consecutive-year residency
5requirement when he or she later applies for any other benefit under this chapter
6that requires a 5-consecutive-year residency.
SB632,8,199
45.25
(3) (a) An individual who meets the requirements under sub. (2), upon
10satisfactory completion of an undergraduate semester in any institution or center
11within the university of Wisconsin system or a semester at any technical college
12district school under ch. 38, may be reimbursed for up to
35% 50% of the individual's
13tuition and fees, other than textbooks and other costs, charged by the institution,
14center or school, or the difference between the individual's tuition and fees and the
15grants or scholarships, including those made under s. 21.49, that the individual
16receives specifically for the payment of the tuition or fees, whichever is less.
17Reimbursement is available only for tuition and fees that are part of a curriculum
18that is relevant to a degree in a particular course of study at the institution, center
19or school.
SB632, s. 9
20Section
9. 45.34 (title) of the statutes is amended to read:
SB632,8,22
2145.34 (title)
Lebanon, Grenada, Middle East crisis, Panama, Bosnia and
22Somalia.
SB632, s. 10
23Section
10. 45.34 (5) of the statutes is created to read:
SB632,9,524
45.34
(5) Service in Bosnia. A person shall be considered to have served in
25Bosnia if the person served for 90 days or more in support of Operation Balkan
1Endeavor or served for 90 days or more in Austria, Bosnia and Herzegovina, Czech
2Republic, Croatia, Hungary, Macedonia, Montenegro, Serbia including the
3autonomous provinces of Kosovo and Vojvodina, Slovakia or Slovenia, or in
4territorial waters adjacent to any of those countries, under all of the following
5conditions:
SB632,9,76
(a) Under an active duty order, an involuntary extension of an active duty order
7or a unit assignment order.
SB632,9,88
(b) Under honorable conditions.
SB632,9,119
(c) Between December 1, 1995, and the ending date of Operation Balkan
10Endeavor or a successor operation, as established by the department of veterans
11affairs by rule.
SB632, s. 11
12Section
11. 45.35 (5) (title) of the statutes is amended to read:
SB632,9,1313
45.35
(5) (title)
Veteran defined; benefit.
SB632, s. 12
14Section
12. 45.35 (5) (intro.) of the statutes is renumbered 45.35 (5) (a) (intro.)
15and amended to read:
SB632,9,2016
45.35
(5) (a) (intro.) "Veteran" as used in this chapter, except in s. 45.37 and
17unless otherwise modified, means any person who
has served on active duty under
18honorable conditions in the U.S. armed forces or in forces incorporated as part of the
19U.S. armed forces, except service on active duty for training purposes,
and who meets
20the following conditions:
SB632,9,22
211. a. Has served in
Bosnia, Grenada, Lebanon, Panama, Somalia or a Middle
22East crisis under s. 45.34
or whose service.
SB632,9,24
23b. Was entitled
the veteran to receive the armed forces expeditionary medal,
24established by executive order 10977 on December 4, 1961, the Vietnam service
1medal established by executive order 11231 on July 8, 1965, the navy expeditionary
2medal or the marine corps expeditionary medal
or any person who served.
SB632,10,8
3c. Has served for 90 days or more during a war period as enumerated under
4pars. (a) to (h) par. (e) or under section 1 of executive order 10957 dated August 10,
51961, or if having served less than 90 days was honorably discharged for a
6service-connected disability or for a disability subsequently adjudicated to have
7been service connected or died in service
, who is either a resident of and living in this
8state at the time of making application or is deceased, and whose.
SB632,10,12
92. a. His or her selective service local board, if any, and home of record at time
10of entry or reentry into active service as shown on the veteran's report of separation
11from the U.S. armed forces for a qualifying period were in this state
or who was
12either;.
SB632,10,14
13b. Was a resident of this state at the time of entry or reentry into active duty
14or has.
SB632,10,21
15c. Has been a resident of this state for
at least 10 years next preceding the
16veteran's any consecutive 5-year period after completing service on active duty and
17before his or her application or death.
If a person applying for a benefit under this
18subchapter meets that 5-consecutive-year residency requirement, the department
19may not require the person to reestablish that he or she meets the
205-consecutive-year residency requirement when he or she later applies for any other
21benefit under this chapter that requires a 5-consecutive-year residency.
SB632,10,25
22(b) If the person had more than one qualifying term of service
under par. (a) 1.,
23at least one term of service must have been under honorable conditions or have been
24terminated by an honorable discharge for the purpose of establishing eligibility
25under this section and s. 45.37 (1a).
SB632,11,3
1(c) Veterans who are otherwise eligible and who are serving on active duty in
2the U.S. armed forces need not be living in this state on date of application to qualify
3for benefits from the department.
SB632,11,11
4(d) The benefits available to veterans are also available to the unremarried
5surviving spouses and minor or dependent children of deceased veterans if the
6unremarried surviving spouses or minor or dependent children are residents of and
7living in this state at the time of making application.
Any person whose service on
8active duty with the U.S. armed forces or in forces incorporated as part of the U.S.
9armed forces makes the person eligible for general U.S. department of veterans
10affairs benefits shall be deemed to have served under honorable conditions for the
11purpose of this subsection and s. 45.37 (1a).
SB632,11,12
12(e) The following are designated as war periods:
SB632, s. 13
13Section
13. 45.35 (5) (a) to (h) of the statutes are renumbered 45.35 (5) (e) 1.
14to 8.
SB632, s. 14
15Section
14. 45.35 (5) (a) 1. (intro.) and 2. (intro.) of the statutes are created to
16read:
SB632,11,1817
45.35
(5) (a) 1. (intro.) The person is a resident of and living in this state at the
18time of making application, or is deceased, and meets one of the following conditions:
SB632,11,2019
2. (intro.) The person is a resident of and living in this state at the time of
20making application or is deceased, and meets one of the following conditions:
SB632, s. 15
21Section
15. 45.35 (5m) of the statutes is renumbered 45.35 (5m) (a), and 45.35
22(5m) (a) 2., as renumbered, is amended to read:
SB632,12,323
45.35
(5m) (a) 2. Any child of the veteran under 18 years of age, or
under the
24age of 26 if in full attendance at a recognized school of instruction, or of any age if
25incapable of self-support by reason of mental or physical disability. "Child" as used
1in this section means any natural child, any legally adopted child, any stepchild or
2child if a member of the veteran's household or any nonmarital child if the veteran
3acknowledges paternity or the same has been otherwise established.