(8c) Allocation of clean water fund hardship assistance.
(a) Notwithstanding section 281.59 (3e) (d) and (e) of the statutes, as affected by this act, in the 1997-99 fiscal biennium the department of natural resources may allocate for clean water fund financial hardship assistance an amount up to $20,160,000 from the amount under section 281.59 (3e) (b) 1. of the statutes, as affected by this act, and the department of natural resources and the department of administration may allocate for clean water fund financial assistance other than financial hardship assistance an amount up to $70,040,000 from the amount under section 281.59 (3e) (b) 1. of the statutes, as affected by this act.
(b) From the amount that the department of natural resources is authorized to allocate under paragraph (a) for clean water fund financial hardship assistance, the department shall allocate an amount in fiscal year 1997-98 that is sufficient to fund the Pell Lake Sanitary District and Lake Como Beach Sanitary District projects in Walworth County.
(8m) Clean water fund hardship assistance for the village of Wheeler.
(a) Notwithstanding section 281.58 (13) (c) of the statutes, during fiscal year 1997-98, the department of natural resources shall provide a clean water fund financial hardship assistance grant of $213,000, rather than a loan, for a project in the village of Wheeler in Dunn County.
(b) The limits under section 281.59 (3e) (b) and (e) of the statutes, as affected by this act, may be exceeded by the amount necessary to fund the grant under paragraph (a).
(8tt)
Recreational boating project; Stockbridge Harbor. From the appropriation under section 20.370 (5) (cq) of the statutes, as affected by this act, the department of natural resources shall provide to Calumet County funding for the completion of Stockbridge Harbor on Lake Winnebago. Calumet County and the department shall contribute funding for the project. Calumet County shall contribute for the project the amount required by the department and approved by the Wisconsin waterways commission. If Calumet County conducts a boating safety enforcement and education program approved by the department, the department's contribution shall equal 90% of the project's costs or $630,000, whichever is less. If Calumet County does not conduct such a program approved by the department, the department's contribution shall equal 80% of the project's costs or $560,000, whichever is less. Calumet County's contribution may be in matching funds or in-kind contributions or both. The amount expended under this subsection shall be considered an expenditure for an inland water project as provided in section 30.92 (4) (b) 6. of the statutes. This project need not be placed on the priority list under section 30.92 (3) (a) of the statutes. This subsection does not apply after June 30, 2000.
(8tu)
Recreational boating project; Columbia County Park. From the appropriation under section 20.370 (5) (cq) of the statutes, as affected by this act, the department of natural resources shall provide to Fond du Lac County funding for boat launching facilities at Columbia County Park on Lake Winnebago. Fond du Lac County and the department shall contribute funding for the project. Fond du Lac County shall contribute for the project the amount required by the department and approved by the Wisconsin waterways commission. If Fond du Lac County conducts a boating safety enforcement and education program approved by the department, the department's contribution shall equal 90% of the project's costs or $675,000, whichever is less. If Fond du Lac County does not conduct such a program approved by the department, the department's contribution shall equal 80% of the project's costs or $600,000, whichever is less. Fond du Lac County's contribution may be in matching funds or in-kind contributions or both. The amount expended under this subsection shall be considered an expenditure for an inland water project as provided in section 30.92 (4) (b) 6. of the statutes. This project need not be placed on the priority list under section 30.92 (3) (a) of the statutes. This subsection does not apply after June 30, 2000.
(8tv)
Recreational boating project; Petenwell Lake. From the appropriation under section 20.370 (5) (cq) of the statutes, as affected by this act, the department of natural resources shall provide to Adams County funding to construct boat launching facilities and a harbor of refuge on Petenwell Lake. Adams County and the department shall contribute funding for the project. Adams County shall contribute for the project the amount required by the department and approved by the Wisconsin waterways commission. If Adams County conducts a boating safety enforcement and education program approved by the department, the department's contribution shall equal 90% of the project's costs or $1,080,000, whichever is less. If Adams County does not conduct such a program approved by the department, the department's contribution shall equal 80% of the project's costs or $960,000, whichever is less. Adams County's contribution may be in matching funds or in-kind contributions or both. The amount expended under this subsection shall be considered an expenditure for an inland water project as provided in section 30.92 (4) (b) 6. of the statutes. This project need not be placed on the priority list under section 30.92 (3) (a) of the statutes. This subsection does not apply after June 30, 2000.
(9c) Recreational boating project; Lone Rock boat landing. From the appropriation under section 20.370 (5) (cq) of the statutes, the department of natural resources shall provide to Richland County the amount that is necessary for soil erosion control at Lone Rock boat landing on the Wisconsin River, but the amount may not exceed $10,000. Notwithstanding section 30.92 (4) (b) 2. of the statutes, as affected by this act, Richland County need not contribute any moneys to match the amount provided under this subsection. The amount expended under this subsection shall be considered an expenditure for an inland water project as provided in section 30.92 (4) (b) 6. of the statutes. This project need not be placed on the priority list under section 30.92 (3) (a) of the statutes. This subsection does not apply after June 30, 2000.
(10g)
Dry cleaner environmental response program. No later than August 1, 1998, the department of natural resources shall mail to each dry cleaning facility of which it is aware notice of the dry cleaner environmental response programs under sections 292.65 and 292.66 of the statutes, as created by this act.
(10m)
Urban forestry grant for Milwaukee. From the appropriation under section 20.370 (5) (bw) of the statutes, the department of natural resources shall provide $50,000 in fiscal year 1997-98 and $50,000 in fiscal year 1998-1999 to the city of Milwaukee for a tree planting demonstration project.
(10n)
Private forest grants; rules. Using the procedure under section 227.24 of the statutes, the department of natural resources may promulgate rules under section 26.38 (3) of the statutes, as created by this act, for the period before the effective date of the permanent rules promulgated under section 26.38 (3) of the statutes, as created by this act, but not to exceed the period authorized under section 227.24 (1) (c) and (2) of the statutes. Notwithstanding section 227.24 (1) (a) and (2) (b) of the statutes, the department is not required to make a finding of emergency.
(10t)
Rule for managed forest land. The department of natural resources shall submit in proposed form the rule required under section 77.82 (1) (bn) of the statutes, as created by this act, for review under section 227.15 (1) of the statutes no later than September 1, 1998.
(10x)
Fire suppression grants; rules. Using the procedure under section 227.24 of the statutes, the department of natural resources may promulgate rules under section 26.145 (3) of the statutes, as created by this act, for the period before the effective date of the permanent rules promulgated under section 26.145 (3) of the statutes, as created by this act, but not to exceed the period authorized under section 227.24 (1) (c) and (2) of the statutes. Notwithstanding section 227.24 (1) (a) and (2) (b) of the statutes, the department is not required to make a finding of emergency.
(11t)
Legislation concerning data bases.
(a) In this subsection, “personally identifiable information" has the meaning given in section 19.62 (5) of the statutes.
(b) No later than January 1, 1998, the department of natural resources shall submit to the cochairpersons of the joint committee on finance and of the joint committee on information policy proposed legislation in proper form for introduction concerning providing access to records held by the department that contain personally identifiable information relating to persons holding approvals issued under chapter 29 of the statutes, as affected by this act, and to persons who have registered all-terrain vehicles or snowmobiles or who have been issued registration or certificate of number cards for boats. In preparing the legislation, the department shall consider issues concerning public access to records, issues concerning privacy, issues concerning assessment of access fees and the use of any access fees collected to fund the department's information technology activities.
(11x)
Wildlife damage program.
(a) The department of natural resources shall submit proposed rules required under section 29.598 (2) of the statutes, as affected by this act, to the legislative council staff for review under section 227.15 (1) of the statutes within 45 days after the effective date of this paragraph.
(b) Using the procedure under section 227.24 of the statutes, the department of natural resources shall promulgate rules required under section 29.598 (2) of the statutes, as affected by this act, for the period before the effective date of the rules submitted under paragraph (a), but not to exceed one year. Notwithstanding section 227.24 (1) and (3) of the statutes, the department is not required to make a finding of emergency.
(12f)
Aid to Wisconsin Lake Schooner Education Association. From the appropriation under section 20.370 (5) (cq) of the statutes, as affected by this act, the department of natural resources shall provide financial assistance in an amount not to exceed $200,000 to the Wisconsin Lake Schooner Education Association for the construction of a tall sailing ship to represent this state as a part of the sesquicentennial of Wisconsin statehood in 1998. The department shall provide the assistance authorized under this subsection upon written agreement with the Wisconsin Lake Schooner Education Association to use the assistance for the purpose specified in this subsection. The agreement shall permit the Wisconsin Lake Schooner Education Association to be reimbursed for expenses incurred prior to the effective date of this subsection. This subsection does not apply after June 30, 1999.
(12m) Farm-raised fish; rules for fish farm permits. The department of natural resources shall consult with the aquaculture industry advisory council appointed by the secretary of agriculture and with the Wisconsin Aquaculture Association in promulgating the rules under section 29.521 (2) (f) of the statutes, as created by this act. The department shall submit the proposed rules under section 29.521 (2) (f) of the statutes, as created by this act, for review under section 227.15 (1) of the statutes no later than the first day of the 7th month beginning after the effective date of this subsection.
(12n)
Flood remediation. In fiscal year 1997-98, the department of natural resources shall provide $30,000 from the appropriation under section 20.370 (4) (ma) of the statutes, as created by this act, to the Little Muskego Lake Protection and Rehabilitation District for remediation costs associated with flooding that occurred in June 1997.
(13b)
Wildlife damage programs; position. The authorized FTE positions for the department of natural resources are increased by 1.0 SEG position on January 1, 1998, to be funded from the appropriation under section 20.370 (5) (fq) of the statutes, as affected by this act, for a clerical support position for the wildlife damage claim program and the wildlife damage abatement program.
(13f)
Emergency rules for alewife harvest. Using the procedure under section 227.24 of the statutes, the department of natural resources shall promulgate rules required under section 29.33 (4m) (e) of the statutes, as created by this act, for the period before the effective date of permanent rules under that paragraph, but not to exceed the period authorized under section 227.24 (1) (c) and (2) of the statutes. Notwithstanding section 227.24 (1) (a) and (2) (b) of the statutes, the department need not provide evidence of the necessity of preservation of public peace, health, safety or welfare in promulgating rules under this subsection.
27,9139
Section 9139.
Nonstatutory provisions; public defender board.
(1) Report on representation of sexually violent persons. By October 1, 1998, the state public defender shall submit a report to the legislature in the manner provided in section 13.172 (2) of the statutes and to the governor specifying and evaluating the time spent by the state public defender in representing persons under chapter 980 of the statutes, as affected by this act.
(2t) Efficiency measures. No later than the 30th day beginning after publication, the public defender board shall submit a report to the governor and to the joint committee on finance recommending how reductions in fiscal year 1997-98 of $816,900 and in fiscal year 1998-99 of $987,600, resulting from budgetary efficiency measures, should be allocated among sum certain appropriations made to the public defender board from general purpose revenue. If the cochairpersons of the committee do not notify the public defender board that the committee has scheduled a meeting for the purpose of reviewing the report within 14 working days after the date of the submittal, the recommendation may be implemented as proposed by the public defender board. If, within 14 working days after the date of the submittal, the cochairpersons of the committee notify the public defender board that the committee has scheduled a meeting for the purpose of reviewing the report, the recommendation may be implemented only upon approval of the committee.
27,9140
Section 9140.
Nonstatutory provisions; public instruction.
(1) Residential schools. Within 30 days after the effective date of this subsection, and by October 1, 1998, the state superintendent of public instruction shall submit to the joint committee on finance a plan specifying all of the following:
(a) How the state superintendent will allocate $74,000 of the supplement under Section 9132 (2r) of this act in each fiscal year of the 1997‐99 biennium for maintenance projects at the Wisconsin School for the Deaf.
(b) How the state superintendent will allocate $17,200 of the supplement under Section 9132 (2r) of this act in each fiscal year of the 1997‐99 biennium for maintenance projects at the Wisconsin School for the Visually Handicapped.
(3) Transfer of positions and employes.
(a) On the effective date of this paragraph, 4.6 FTE positions in the department of public instruction that are primarily related to school-to-work programs, as determined by the secretary of administration, and the incumbent employes holding those positions, are transferred to the department of workforce development.
(b) Employes transferred under paragraph (a) have all the rights and the same status under subchapter V of chapter 111 and chapter 230 of the statutes in the department of workforce development that they enjoyed in the department of public instruction immediately before the transfer. Notwithstanding section 230.28 (4) of the statutes, no employe so transferred who has attained permanent status in class is required to serve a probationary period.
(4) Educational technology block grants. Notwithstanding section 44.72 (2) (c) of the statutes, as created by this act, if in a common school district the annual meeting required to be held between May 15, 1997, and September 30, 1997, has been held before the effective date of this subsection, the school district is eligible for a grant under section 44.72 (2) (a) or (b) of the statutes, as created by this act, in the 1997‐98 school year if the school board adopts a resolution requesting the grant.
(5m) Newsline. The department of public instruction, in consultation with the Wisconsin Regional Library for the Blind and Physically Handicapped in the city of Milwaukee, shall enter into a 2-year contract with the National Federation of the Blind to provide the Newsline electronic information service from the Wisconsin Regional Library for the Blind and Physically Handicapped in the city of Milwaukee and from a location in the city of Madison selected by the department in consultation with the Wisconsin Regional Library for the Blind and Physically Handicapped in the city of Milwaukee. The department shall use the moneys transferred to the appropriation account under section 20.255 (1) (ke) of the statutes under Section 9241 (1n) of this act to pay the costs of the contract.
(5n) Transfer of environmental education board.
(a) Assets and liabilities. On the effective date of this paragraph, the assets and liabilities of the department of public instruction primarily related to the functions of the environmental education board, as determined by the secretary of administration, shall become the assets and liabilities of the board of regents of the University of Wisconsin System.
(b) Tangible personal property. On the effective date of this paragraph, all tangible personal property, including records, of the department of public instruction that is primarily related to the functions of the environmental education board, as determined by the secretary of administration, is transferred to the board of regents of the University of Wisconsin System.
(c) Pending matters. Any matter pending with the department of public instruction on the effective date of this paragraph that is primarily related to the environmental education board, as determined by the secretary of administration, is transferred to the board of regents of the University of Wisconsin System. All materials submitted to or actions taken by the department of public instruction with respect to the pending matter are considered as having been submitted to or taken by the board of regents of the University of Wisconsin System.
(d) Contracts. All contracts entered into by the department of public instruction in effect on the effective date of this paragraph that are primarily related to the functions of the environmental education board, as determined by the secretary of administration, remain in effect and are transferred to the board of regents of the University of Wisconsin System. The board of regents of the University of Wisconsin System shall carry out any obligations under those contracts unless modified or rescinded by the board of regents of the University of Wisconsin System to the extent allowed under the contract.
(e) Rules and orders. All rules promulgated by the department of public instruction in effect on the effective date of this paragraph that are primarily related to the environmental education board remain in effect until their specified expiration date or until amended or repealed by the board of regents of the University of Wisconsin System. All orders issued by the department of public instruction in effect on the effective date of this paragraph that are primarily related to the environmental education board remain in effect until their specified expiration date or until modified or rescinded by the board of regents of the University of Wisconsin System.
(5r) Expenditure of funds by the standards development council. The department of public instruction shall provide to the standards development council, at its request, in the 1997-99 fiscal biennium up to $49,000 from the appropriation under section 20.255 (1) (dw) of the statutes to review and modify proposed standards under section 14.23 of the statutes, as created by this act.
(6m) Additional aid for county handicapped children's education boards. From the appropriation under section 20.255 (2) (bi) of the statutes, as created by this act, the department of public instruction, in the 1997-98 fiscal year, shall pay to each county handicapped children's education board whose aid under section 121.135 of the statutes in the 1996-97 school year was less than its aid under section 121.135 of the statutes in the 1995-96 school year the amount by which its aid under section 121.135 of the statutes in the 1996-97 school year was less than its aid under section 121.135 of the statutes in the 1995-96 school year. If the appropriation under section 20.255 (2) (bi) of the statutes, as created by this act, is insufficient to pay the full amount of aid under this subsection, the moneys shall be prorated among the entitled county handicapped children's education boards.
(6sr)
Youth options program.
(a) Using the procedure under section 227.24 of the statutes, the department of public instruction shall promulgate the rules required under section 118.55 (7r) (dg) 3. of the statutes, as created by this act, for the period before the effective date of the permanent rules promulgated under that section, but not to exceed the period au
thorized under section 227.24 (1) (c) and (2) of the statutes. Notwithstanding section 227.24 (1) and (3) of the statutes, the department is not required to make a finding of emergency.
(b) Notwithstanding section 118.37 (5) (b), 1995 stats., and Section 9340 (5x) of this act, the rules promulgated under section 118.55 (7r) (dg) 3. of the statutes, as created by this act, apply to pupils attending a technical college under section 118.37, 1995 stats., in the 1998 spring semester.
(7gf)
Funding for statewide library contracts.
(a) For the 1997-98 fiscal year, the department of public instruction shall allocate from the appropriation under section 20.255 (3) (ea) of the statutes $60,100 for the contract with the Milwaukee Public Library, $163,900 for the contract with the Wisconsin Interlibrary Loan Services, $662,200 for the contract with the Wisconsin Regional Library for the Blind and the Physically Handicapped and $59,100 for the contract with the University of Wisconsin-Madison Cooperative Children's Book Center.
(b) For the 1998-99 fiscal year, the department of public instruction shall allocate from the appropriation under section 20.255 (3) (ea) of the statutes $61,900 for the contract with the Milwaukee Public Library, $168,800 for the contract with the Wisconsin Interlibrary Loan Services, $682,100 for the contract with the Wisconsin Regional Library for the Blind and the Physically Handicapped and $60,900 for the contract with the University of Wisconsin-Madison Cooperative Children's Book Center.
(7s) Report on debt service. Within 30 days after the effective date of this subsection, each school board shall submit to the department of public instruction a schedule of its debt service payments. Within 30 days after the effective date of this subsection, the common council of a 1st class city shall submit to the department of public instruction a schedule of its debt service payments on debt issued on behalf of the school district operating under chapter 119 of the statutes.
27,9141
Section 9141.
Nonstatutory provisions; public service commission.
(1) Educational telecommunications access.
(a)
Subject to paragraph (b), using the procedure under section 227.24 of the statutes, the public service commission shall promulgate the rules required under section 196.218 (4r) (b) of the statutes, as created by this act, for the period before the effective date of permanent rules promulgated under section 196.218 (4r) (b) of the statutes, as created by this act, but not to exceed the period authorized under section 227.24 (1) (c) and (2) of the statutes. Notwithstanding section 227.24 of the statutes, the commission need not provide evidence of the necessity of preservation of the public peace, health, safety or welfare in promulgating rules under this paragraph.
(b) The public service commission shall submit the proposed rules under paragraph (a) to the cochairpersons of the joint committee on information policy and to the cochairpersons of the joint committee on finance. If the cochairpersons of the committees do not notify the commission that one or both of the committees has scheduled a meeting for the purpose of reviewing the proposed rules within 14 working days after the date of the commission's submittal, the commission may proceed to promulgate the rules. If, within 14 working days after the date of the commission's submittal, the cochairpersons of either committee notify the commission that the committee has scheduled a meeting for the purpose of reviewing the proposed rules, the commission shall not promulgate the rules until that committee approves the rules. The public service commission shall submit the proposed rules to the committees under this paragraph no later than the 60th day after the effective date of this paragraph.
(2m) Reports.
(a) The public service commission shall, no later than January 1, 1999, submit a report to the legislature under section 13.172 (2) of the statutes, and to the governor, that contains recommendations for each of the following:
1. Reducing any programmatic and funding differences between the educational telecommunications access program established under section 196.218 (4r) of the statutes, as created by this act, and the assistance for institutions program specified in section PSC 160.11, Wisconsin Administrative Code.
2. A date after which school districts, technical colleges, private colleges and public library boards may no longer be eligible to participate in the educational telecommunications access program established under section 196.218 (4r) of the statutes, as created by this act.
(b) The public service commission and the technology for educational achievement in Wisconsin board shall, no later than August 15, 1998, submit a joint report to the joint committee on finance that includes each of the following:
1. The amounts encumbered under the appropriations under sections 20.155 (1) (q) and 20.275 (1) (s) and (t) of the statutes, as created by this act, during the 1997-98 fiscal year.
2. A summary of the programs, including activities and recipient classes, funded under the appropriations specified in subdivision 1. during the 1997-98 fiscal year.
3. An assessment of the amounts necessary to fund the programs supported by the appropriations specified in subdivision 1. in the 1998-99 fiscal year.
4. A recommendation on whether the appropriations specified in subdivision 1. should be increased for the 1998-99 fiscal year.
5. A recommendation on whether school districts with special needs relating to size, location or geography should be provided with additional data lines or video links under the educational telecommunications access program established under section 196.218 (4r) of the statutes, as created by this act.
(c) In fiscal years 1997-98 and 1998-99, the public service commission shall, no later than 90 days after it calculates the contribution amounts that are required to be paid into the universal service fund by telecommunications utilities, as defined in section 196.01 (10) of the statutes, that provide basic local exchange service, as defined in section 196.01 (1g) of the statutes, report to the joint committee on finance the portion of the contributions determined by the commission under section 196.218 (3) (a) 4. of the statutes, as created by this act.
(2sb)
Executive assistants. The authorized FTE positions for the public service commission are increased by 2.0 PR executive assistant positions, to be funded from the appropriation under section 20.155 (1) (g) of the statutes, for the purpose of the assisting the commissioners of the public service commission.
(2sbb) P
osition decrease. The authorized FTE positions for the public service commission are decreased by 2.0 PR positions to reflect an offsetting position reduction for the positions authorized under subsection (2sb).
27,9142
Section 9142. Nonstatutory provisions; regulation and licensing.
(1mg)
Licensing of certain dentists.
(a) Notwithstanding section 447.04 (1) of the statutes, the dentistry examining board shall grant a license to practice dentistry under chapter 447 of the statutes to an individual who submits an application to the department of regulation and licensing by July 1, 1998, pays the fee specified in section 440.05 (2) of the statutes and submits evidence satisfactory to the dentistry examining board that he or she satisfies all of the following:
1. Is licensed to practice dentistry in another jurisdiction of the United States or Canada.
2. Meets the requirements of section DE 2.04 (1) (a) to (d) and (f) to (i) of the Wisconsin Administrative Code that are in effect on the effective date of this subdivision.
3. Has completed a clinical licensure examination that was comparable to the examination that was required for licensure by the dentistry examining board at the time that the individual was granted an initial license to practice dentistry in the other jurisdiction.
(b) A license granted under paragraph (a) has the same force and effect as a license granted under chapter 447 of the statutes and is subject to renewal under section 447.05 of the statutes.
27,9143
Section 9143.
Nonstatutory provisions; revenue.
(2e) Computer study. The department of revenue shall conduct a study of the property tax treatment of computers. In conducting the study, the department of revenue shall examine the level of taxation of computers and related equipment; the impact of exempting that property from the property tax; mechanisms for compensating local governments for any tax base loss due to such an exemption, including state aid payments; and the creation of a corporate income tax and franchise tax credit for property taxes paid on computers and related equipment, as an alternative to providing a property tax exemption. The department of revenue shall submit its recommendations, in the form of proposed legislation, to the legislature on or before January 1, 1999.
(2m)
Report on alternative methods of filing. The department of revenue shall identify potential savings from using alternative methods of filing and paying taxes and shall submit a report listing those savings to the joint committee on finance at the committee's first quarterly meeting in 1998 under section 13.10 of the statutes.
(2mf)
Tax amnesty. The department of revenue shall submit a proposal for a tax amnesty program
to be conducted during the 1997-98 fiscal year to the joint committee on finance
at the committee's 4th quarterly meeting in 1997 under section 13.10 of the statutes. This proposed tax amnesty program shall be materially similar to the tax amnesty program conducted in 1985. The joint committee on finance may modify the department's proposal to ensure that it is materially similar to the tax amnesty program conducted in 1985.
(2n)
Grant from investment and local impact fund. The investment and local impact fund board shall grant $480,000 to the city of Ladysmith from the fund under section 70.395 (2) (b) of the statutes.
(2r) Alternate fuels tax rates. Notwithstanding section 78.405 of the statutes, as affected by this act, the department of revenue shall calculate the rates for the alternate fuel tax on November 1, 1997, and those rates are effective from November 1, 1997, until April 1, 1998.
(2v) Drug tax. The legislature intends that, irrespective of the constitutionality of the affix and display requirements under section 139.89 of the statutes and the rules that interpret that section, all other civil and administrative procedures that are related to the civil obligation to pay the tax, interest and penalties required under subchapter IV of chapter 139 of the statutes are severable from those affix and display requirements and are to remain in full force and effect. To the extent necessary to effectuate the legislature's intent, the civil obligation to pay the tax, interest and penalties required under subchapter IV of chapter 139 of the statutes is retroactively reimposed beginning with the effective date under 1989 Wisconsin Act 122, section 3203 (48) (a).
(2x) Estimated tax payments.
(a) Notwithstanding sections 71.09 and 71.29 of the statutes, as affected by this act, and sections 71.48 and 77.947 of the statutes, the increase in the payments that are due under those sections before the effective date of this paragraph solely because of this act shall be prorated among, and paid with, estimated payments that are due under those sections after the effective date of this paragraph.
(b) A corporation that may be treated as a tax-option corporation or a qualified subchapter S subsidiary because of this act may treat any portion of a payment of estimated taxes for its taxable year that begins in 1997 that the corporation or its qualified subchapter S subsidiary makes before the effective date of this paragraph as a payment made by a shareholder of the corporation on the effective date of this paragraph, if the corporation so elects on or before the original due date of the corporation's return under chapter 71 of the statutes, as affected by this act, for its taxable year that begins in 1997, in the manner that the department of revenue prescribes. That election is irrevocable.
(3t) Report on auditors. The department of revenue, on or before January 1, 2000, shall report to the joint committee on finance on the activities of the auditors the positions of whom are authorized by this act, on the amount of revenue that they generated and on the amount of revenue that could be generated by additional auditors.
(4z) Integrated tax system plan. The department of revenue shall submit a plan to the joint committee on finance on the development of an integrated tax system. The joint committee on finance may not release the funds for that project until it receives a satisfactory plan.
