SB436, s. 263
7Section
263. 50.50 (12) of the statutes is repealed.
SB436, s. 264
8Section
264. 50.52 (2) (c) 3. of the statutes is amended to read:
SB436,135,99
50.52
(2) (c) 3. Is a
rural primary care critical access hospital.
SB436, s. 265
10Section
265. 50.56 (4) of the statutes is created to read:
SB436,135,1411
50.56
(4) This subchapter may not be construed to limit a health care service
12that is included in a rural medical center from any tax-exempt financing or
13reimbursement, insurance, payment for services or other advantage for which a
14health care service that is not included in a rural medical center is eligible.
SB436, s. 266
15Section
266. 51.032 of the statutes is created to read:
SB436,135,20
1651.032 Denial and revocations of certification or approval based on tax
17delinquency. (1) The department shall require each applicant to provide the
18department with his or her social security number, if the applicant is an individual,
19or the applicant's federal employer identification number, if the applicant is not an
20individual, as a condition of issuing any of the following:
SB436,135,2121
(a) A certification issued under s. 51.038.
SB436,135,2222
(b) A certification issued under s. 51.04.
SB436,135,2323
(c) A certification issued under rules required under s. 51.42 (7) (b) 11.
SB436,135,2424
(d) A certification issued under rules required under s. 51.421 (3) (a).
SB436,135,2525
(e) An approval issued under s. 51.45 (8).
SB436,136,3
1(2) The department may not disclose any information received under sub. (1)
2to any person except to the department of revenue for the sole purpose of requesting
3certifications under s. 73.0301.
SB436,136,6
4(3) The department shall deny an application for the issuance of a certification
5or approval specified in sub. (1) if the applicant does not provide the information
6specified in sub. (1).
SB436,136,10
7(4) The department shall deny an application for the issuance of a certification
8or approval specified in sub. (1) or shall revoke a certification or approval specified
9in sub. (1) if the department of revenue certifies under s. 73.0301 that the applicant
10for or holder of a certification or approval is liable for delinquent taxes.
SB436,136,12
11(5) An action taken under sub. (3) or (4) is subject to review only as provided
12under s. 73.0301 (2) (b) and (5).
SB436, s. 267
13Section
267. 51.038 of the statutes is amended to read:
SB436,136,21
1451.038 Outpatient mental health clinic certification. If Except as
15provided in s. 51.032, if a facility that provides mental health services on an
16outpatient basis holds current accreditation from the council on accreditation of
17services for families and children, the department may accept evidence of this
18accreditation as equivalent to the standards established by the department, for the
19purpose of certifying the facility for the receipt of funds for services provided as a
20benefit to a medical assistance recipient under s. 49.46 (2) (b) 6. f., a community aids
21funding recipient under s. 51.423 (2) or as mandated coverage under s. 632.89.
SB436, s. 268
22Section
268. 51.04 of the statutes is amended to read:
SB436,137,3
2351.04 Treatment facility certification.
Any Except as provided in s. 51.032,
24any treatment facility may apply to the department for certification of the facility for
25the receipt of funds for services provided as a benefit to a medical assistance recipient
1under s. 49.46 (2) (b) 6. f. or to a community aids funding recipient under s. 51.423
2(2) or provided as mandated coverage under s. 632.89. The department shall
3annually charge a fee for each certification.
SB436, s. 269
4Section
269. 51.42 (7) (b) 11. (intro.) of the statutes is amended to read:
SB436,137,75
51.42
(7) (b) 11. (intro.) Prescribe requirements for certification of community
6mental health programs,
except as provided in s. 51.032, including all of the
7following:
SB436, s. 270
8Section
270. 51.421 (3) (a) of the statutes is amended to read:
SB436,137,169
51.421
(3) (a) Promulgate rules establishing standards for the
certified 10provision of community support programs by county departments under s. 51.42
,
11except as provided in s. 51.032. The department shall establish standards that
12ensure that providers of services meet federal standards for certification of providers
13of community support program services under the medical assistance program,
42
14USC 1396 to
1397e. The department shall develop the standards in consultation
15with representatives of county departments under s. 51.42, elected county officials
16and consumer advocates.
SB436, s. 271
17Section
271. 51.45 (8) (a) of the statutes is amended to read:
SB436,138,318
51.45
(8) (a) The department shall establish minimum standards for approved
19treatment facilities that must be met for a treatment facility to be approved as a
20public or private treatment facility
, except as provided in s. 51.032, and fix the fees
21to be charged by the department for the required inspections. The standards may
22concern only the health standards to be met and standards of treatment to be
23afforded patients and shall distinguish between facilities rendering different modes
24of treatment. In setting standards, the department shall consider the residents'
25needs and abilities, the services to be provided by the facility, and the relationship
1between the physical structure and the objectives of the program. Nothing in this
2subsection shall prevent county departments from establishing reasonable higher
3standards.
SB436, s. 272
4Section
272. 51.45 (8) (e) of the statutes is amended to read:
SB436,138,75
51.45
(8) (e) The department, after notice and hearing, may
under this
6subsection suspend, revoke, limit, or restrict an approval, or refuse to grant an
7approval, for failure to meet its standards.
SB436, s. 273
8Section
273. 51.45 (8) (f) of the statutes is amended to read:
SB436,138,119
51.45
(8) (f) The circuit court may restrain any violation of this section, review
10any denial, restriction
, or revocation of approval
under this subsection, and grant
11other relief required to enforce its provisions.
SB436, s. 274
12Section
274. 55.06 (6) of the statutes is amended to read:
SB436,138,2413
55.06
(6) Section 880.33 (2) applies to all hearings under this chapter except
14for transfers of placement under sub. (9) (b), (c) and (e). A person to be protected shall
15have a guardian ad litem who is an attorney appointed in accordance with s. 757.48
16(1) present at all hearings under this chapter if the person does not have full legal
17counsel. The court may, however, excuse a personal appearance by a guardian ad
18litem based on information contained in a written report by the guardian ad litem
19to the court. If the person is
an adult who is indigent, the county of legal settlement
20shall be liable for guardian ad litem fees.
If the person is a child, the person's parents
21or the county of legal settlement shall be liable for guardian ad litem fees as provided
22in s. 48.235 (8). The subject individual, attorney or guardian ad litem shall have the
23right to present and cross-examine witnesses, including any person making an
24evaluation or review under sub. (8) (c).
SB436, s. 275
25Section
275. 55.06 (9) (b) of the statutes is amended to read:
SB436,139,19
155.06
(9) (b) Transfer may be made between placement units or from a
2placement unit to a medical facility other than those specified in pars. (c) to (e) by a
3guardian or placement facility without approval by a court. When transfer is made
4by a placement facility, 24 hours' prior written notice of the transfer shall be provided
5to the guardian, when feasible. If it is not feasible to notify the guardian in advance,
6written notice shall be provided immediately upon transfer, and notice shall also be
7provided to the court and to the board designated under s. 55.02 or an agency
8designated by it within a reasonable time, not to exceed 48 hours from the time of the
9transfer. Upon petition to a court by a guardian, ward, or attorney, or other
10interested person specifying objections to a transfer, the court shall order a hearing,
11within 96 hours after filing of the petition, to determine whether there is probable
12cause to believe that the transfer is consistent with the requirements specified in par.
13(a) and is necessary for the best interests of the ward. The court shall notify the ward,
14guardian and petitioner of the time and place of the hearing, and a guardian ad litem
15shall be appointed to represent the ward. If the person is
an adult who is indigent,
16the county of legal settlement shall be liable for guardian ad litem fees.
If the person
17is a child, the person's parents or the county of legal settlement shall be liable for
18guardian ad litem fees as provided in s. 48.235 (8). The petitioner, ward and guardian
19shall have the right to attend, and to present and cross-examine witnesses.
SB436, s. 276
20Section
276. 59.52 (4) (a) 18. of the statutes is amended to read:
SB436,140,521
59.52
(4) (a) 18. Case records and other record material of all public assistance
22that are kept as required under ch. 49, if no payments have been made for at least
233 years and if a face sheet or similar record of each case and a financial record of all
24payments for each aid account are preserved in accordance with rules adopted by the
25department of health and family services
or by the department of workforce
1development. If the department of health and family services
or the department of
2workforce development has preserved such case records and other record material
3on computer disc or tape or similar device, a county may destroy the original records
4and record material under rules adopted by the department
that has preserved those
5case records or other record material.
SB436, s. 277
6Section
277. 66.432 (1) of the statutes is amended to read:
SB436,140,187
66.432
(1) Declaration of policy. The right of all persons to have equal
8opportunities for housing regardless of their sex, race, color, physical condition,
9disability as defined in s. 106.04 (1m) (g), sexual orientation as defined in s. 111.32
10(13m), religion, national origin, marital status, family status as defined in s. 106.04
11(1m) (k), lawful source of income, age or ancestry is a matter both of statewide
12concern under
s. ss. 101.132 and 106.04 and also of local interest under this section
13and s. 66.433. The enactment of
s. ss. 101.132 and 106.04 by the legislature shall not
14preempt the subject matter of equal opportunities in housing from consideration by
15political subdivisions, and shall not exempt political subdivisions from their duty,
16nor deprive them of their right, to enact ordinances which prohibit discrimination in
17any type of housing solely on the basis of an individual being a member of a protected
18class.
SB436, s. 278
19Section
278. 66.432 (2) of the statutes is amended to read:
SB436,141,820
66.432
(2) Antidiscrimination housing ordinances. Political subdivisions may
21enact ordinances prohibiting discrimination in housing within their respective
22boundaries solely on the basis of an individual being a member of a protected class.
23Such an ordinance may be similar to
s. ss. 101.132 and 106.04 (1) to (8) or may be
24more inclusive in its terms or in respect to the different types of housing subject to
25its provisions, but any such ordinance establishing a forfeiture as a penalty for
1violation shall not be for an amount that is less than the statutory forfeitures under
2s. 106.04. Such an ordinance may permit a complainant, aggrieved person or
3respondent to elect to remove the action to circuit court after a finding has been made
4that there is reasonable cause to believe that a violation of the ordinance has
5occurred. Such an ordinance may also authorize the political subdivision, at any
6time after a complaint has been filed alleging an ordinance violation, to file a
7complaint in circuit court seeking a temporary injunction or restraining order
8pending final disposition of the complaint.
SB436, s. 279
9Section
279. 70.11 (39) of the statutes is created to read:
SB436,141,1710
70.11
(39) Computers. Mainframe computers, minicomputers, personal
11computers, networked personal computers, servers, terminals, monitors, disk
12drives, electronic peripheral equipment, tape drives, printers, basic operational
13programs, systems software, prewritten software and custom software. The
14exemption under this subsection does not apply to fax machines, copiers, equipment
15with embedded computerized components or telephone systems, including
16equipment that is used to provide telecommunications services, as defined in s. 76.80
17(3).
SB436,142,1720
71.01
(6) (m) For taxable years that begin after December 31, 1997, for natural
21persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
22reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
23as amended to December 31,
1996 1997, excluding sections 103, 104 and 110 of P.L.
24102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and
25sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188
, and as
1amended by the provisions of P.L. 105-33 and P.L. 105-34 that take effect before
2January 1, 1998, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
3100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
4101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
5102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
7103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
8(c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193 and the
9provisions of, P.L.
105-33 and P.L.
105-34 that take effect before January 1, 1998.
10The Internal Revenue Code applies for Wisconsin purposes at the same time as for
11federal purposes. Amendments to the federal Internal Revenue Code enacted after
12December 31,
1996 1997, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1997
, except that changes to the Internal Revenue
14Code made by P.L. 105-33 and P.L. 105-34 that take effect before January 1, 1998,
15and changes that indirectly affect the provisions applicable to this subchapter made
16by P.L. 105-33 and P.L. 105-34 that take effect before January 1, 1998, apply for
17Wisconsin purposes at the same time as for federal purposes.
SB436,143,320
71.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
21or depreciation, "internal revenue code" means either the federal internal revenue
22code as amended to December 31,
1996, for property placed in service before August
236, 1997, or as amended to August 5, 1997, for property placed in service on August
246, 1997, or thereafter 1997,or the federal internal revenue code in effect for the
25taxable year for which the return is filed, except that property that, under s. 71.02
1(2) (d) 12., 1985 stats., is required to be depreciated for taxable year 1986 under the
2internal revenue code as amended to December 31, 1980, shall continue to be
3depreciated under the internal revenue code as amended to December 31, 1980.
SB436,144,116
71.05
(6) (a) 12. All alimony deducted for federal income tax purposes and paid
7while the individual paying the alimony was a nonresident of this state;
all interest
8on qualified education loans that is deducted for federal income tax purposes and
9that is paid while the individual who pays the interest was a nonresident of this state 10all penalties for early withdrawals from time savings accounts and deposits deducted
11for federal income tax purposes and paid while the individual charged with the
12penalty was a nonresident of this state; all repayments of supplemental
13unemployment benefit plan payments deducted for federal income tax purposes and
14made while the individual making the repayment was a nonresident of this state; all
15reforestation expenses related to property not in this state, deducted for federal
16income tax purposes and paid while the individual paying the expense was not a
17resident of this state; all contributions to individual retirement accounts, simplified
18employe pension plans and self-employment retirement plans and all deductible
19employe contributions, deducted for federal income tax purposes and in excess of that
20amount multiplied by a fraction the numerator of which is the individual's wages and
21net earnings from a trade or business taxable by this state and the denominator of
22which is the individual's total wages and net earnings from a trade or business; the
23contributions to a Keogh plan deducted for federal income tax purposes and in excess
24of that amount multiplied by a fraction the numerator of which is the individual's net
25earnings from a trade or business, taxable by this state, and the denominator of
1which is the individual's total net earnings from a trade or business; the amount of
2health insurance costs of self-employed individuals deducted under section
162 (L)
3of the internal revenue code for federal income tax purposes and in excess of that
4amount multiplied by a fraction the numerator of which is the individual's net
5earnings from a trade or business, taxable by this state, and the denominator of
6which is the individual's total net earnings from a trade or business; and the amount
7of self-employment taxes deducted under section
164 (f) of the internal revenue code
8for federal income tax purposes and in excess of that amount multiplied by a fraction
9the numerator of which is the individual's net earnings from a trade or business,
10taxable by this state, and the denominator of which is the individual's total net
11earnings from a trade or a business.
SB436, s. 283
12Section
283. 71.05 (6) (b) 27. of the statutes is created to read:
SB436,144,1613
71.05
(6) (b) 27. For each child who is claimed as a dependent under section
151 14(c) of the Internal Revenue Code, by the individual claiming the modification under
15this subdivision, and who is in kindergarten to grade 12, an amount that is paid by
16the claimant for educational expenses and that is calculated as follows:
SB436,144,2217
a. An amount equal to not more than $1,500, for each of the claimant's
18dependents, paid during each taxable year by the claimant for educational expenses,
19as defined in s. 71.07 (8m) (a) 4. and as limited in s. 71.07 (8m) (c) 9., except that not
20more than $500 each year, per claimant, may be claimed for computers, as defined
21in s. 71.07 (8m) (a) 2., and not including any amount for which a credit is claimed
22under s. 71.07 (8m).
SB436,145,323
b. From the amount calculated under subd. 27. a., if the claimant is single or
24married and filing as head of household and his or her federal adjusted gross income
25is more than $50,000 but not more than $60,000, subtract the product of the amount
1calculated under subd. 27. a. and the value of a fraction, the denominator of which
2is $10,000 and the numerator of which is the difference between the claimant's
3federal adjusted gross income and $50,000.
SB436,145,94
c. From the amount calculated under subd. 27. a., if the claimant is married and
5filing jointly and the claimant's and his or her spouse's federal adjusted gross income
6is more than $80,000 but not more than $100,000, subtract the product of the amount
7calculated under subd. 27. a. and the value of a fraction, the denominator of which
8is $20,000 and the numerator of which is the difference between the claimant's and
9his or her spouse's federal adjusted gross income and $80,000.
SB436,145,1510
d. From the amount calculated under subd. 27. a., if the claimant is married
11and filing separately and the claimant's federal adjusted gross income is more than
12$40,000 but not more than $50,000, subtract the product of the amount calculated
13under subd. 27. a. and the value of a fraction, the denominator of which is $10,000
14and the numerator of which is the difference between the claimant's federal adjusted
15gross income and $40,000.
SB436,146,216
e. For an individual who is a nonresident or part-year resident of this state,
17multiply the amount calculated under subd. 27. b., c. or d. by a fraction the numerator
18of which is the individual's wages, salary, tips, unearned income and net earnings
19from a trade or business that are taxable by this state and the denominator of which
20is the individual's total wages, salary, tips, unearned income and net earnings from
21a trade or business. In this subd. 27. e., for married persons filing separately "wages,
22salary, tips, unearned income and net earnings from a trade or business" means the
23separate wages, salary, tips, unearned income and net earnings from a trade or
24business of each spouse, and for married persons filing jointly "wages, salary, tips,
25unearned income and net earnings from a trade or business" means the total wages,
1salary, tips, unearned income and net earnings from a trade or business of both
2spouses.
SB436,146,53
f. Reduce the amount calculated under subd. 27. e. to the individual's aggregate
4wages, salary, tips, unearned income and net earnings from a trade or business that
5are taxable by this state.
SB436,146,116
g. No modification may be claimed under this subdivision by a claimant who
7is single or married and filing as head of household if the claimant's federal adjusted
8gross income is more than $60,000, by a claimant who is married and filing jointly
9if the claimant's and his or her spouse's federal adjusted gross income is more than
10$100,000 or by a claimant who is married and filing separately if the claimant's
11federal adjusted gross income is more than $50,000.
SB436, s. 284
12Section
284. 71.05 (6) (b) 28. of the statutes is created to read:
SB436,146,1913
71.05
(6) (b) 28. An amount paid by a claimant for tuition expenses for a student
14who is the claimant or who is the claimant's child and the claimant's dependent who
15is claimed under section
151 (c) of the Internal Revenue Code, to attend any
16university, college, technical college or a school approved under s. 39.51, that is
17located in Wisconsin or to attend a public vocational school or public institution of
18higher education in Minnesota under the Minnesota-Wisconsin reciprocity
19agreement under s. 39.47, calculated as follows:
SB436,146,2120
a. An amount equal to not more than $3,000 per student for each year to which
21the claim relates.
SB436,147,222
b. From the amount calculated under subd. 28. a., if the claimant is single or
23married and filing as head of household and his or her federal adjusted gross income
24is more than $50,000 but not more than $60,000, subtract the product of the amount
25calculated under subd. 28. a. and the value of a fraction, the denominator of which
1is $10,000 and the numerator of which is the difference between the claimant's
2federal adjusted gross income and $50,000.
SB436,147,83
c. From the amount calculated under subd. 28. a., if the claimant is married and
4filing jointly and the claimant's and his or her spouse's federal adjusted gross income
5is more than $80,000 but not more than $100,000, subtract the product of the amount
6calculated under subd. 28. a. and the value of a fraction, the denominator of which
7is $20,000 and the numerator of which is the difference between the claimant's and
8his or her spouse's federal adjusted gross income and $80,000.
SB436,147,149
d. From the amount calculated under subd. 28. a., if the claimant is married
10and filing separately and the claimant's federal adjusted gross income is more than
11$40,000 but not more than $50,000, subtract the product of the amount calculated
12under subd. 28. a. and the value of a fraction, the denominator of which is $10,000
13and the numerator of which is the difference between the claimant's federal adjusted
14gross income and $40,000.
SB436,148,215
e. For an individual who is a nonresident or part-year resident of this state,
16multiply the amount calculated under subd. 28. b., c. or d. by a fraction the numerator
17of which is the individual's wages, salary, tips, unearned income and net earnings
18from a trade or business that are taxable by this state and the denominator of which
19is the individual's total wages, salary, tips, unearned income and net earnings from
20a trade or business. In this subd. 28. e., for married persons filing separately "wages,
21salary, tips, unearned income and net earnings from a trade or business" means the
22separate wages, salary, tips, unearned income and net earnings from a trade or
23business of each spouse, and for married persons filing jointly "wages, salary, tips,
24unearned income and net earnings from a trade or business" means the total wages,
1salary, tips, unearned income and net earnings from a trade or business of both
2spouses.
SB436,148,53
f. Reduce the amount calculated under subd. 28. e. to the individual's aggregate
4wages, salary, tips, unearned income and net earnings from a trade or business that
5are taxable by this state.
SB436,148,116
g. No modification may be claimed under this subdivision by a claimant who
7is single or married and filing as head of household if the claimant's federal adjusted
8gross income is more than $60,000, by a claimant who is married and filing jointly
9if the claimant's and his or her spouse's federal adjusted gross income is more than
10$100,000 or by a claimant who is married and filing separately if the claimant's
11federal adjusted gross income is more than $50,000.
SB436, s. 285
12Section
285. 71.07 (8m) of the statutes is created to read:
SB436,148,1313
71.07
(8m) Educational expenses credit. (a)
Definitions. In this subsection:
SB436,148,1514
1. "Claimant" means an individual who claims a pupil as a dependent under
15section
151 (c) of the Internal Revenue Code, on his or her tax return.
SB436,148,1816
2. "Computers" means computer hardware, educational software and related
17educational materials for use in the claimant's home by a pupil and not used in a
18trade or business.
SB436,148,1919
3. "Department" means the department of revenue.
SB436,149,520
4. "Educational expenses" means amounts paid for tutoring for a pupil; for
21tuition costs at a technical college or institution of higher education, the credit for
22which satisfies high school graduation requirements; for a pupil's fees at summer
23courses; for computers, rental fees for musical instruments, school uniforms required
24by an eligible institution, instructional materials and school supplies related to the
25pupil's curricular activities and attendance at an eligible institution, but not
1including supplies and instructional materials that are used in the teaching of
2religious tenets, doctrines or worship; for fees paid on behalf of a pupil to an eligible
3institution, but not including fees for food; and for transportation costs paid to others
4related to the pupil's attendance at an eligible institution. "Educational expenses"
5does not include costs for out-of-state class trips or student exchange programs.
SB436,149,126
5. "Eligible institution" means a public school, as specified in s. 115.01 (1); a
7private school, as defined in s. 115.001 (3r), that is accredited by the North Central
8Association of Colleges and Schools, the Independent Schools Association of the
9Central States or the Wisconsin Nonpublic School Accrediting Association and that
10fulfills the requirements under subch. II of ch. 111 and
42 USC 2000d; or a
11home-based private educational program, as defined in s. 115.001 (3g), that meets
12all of the criteria under s. 118.165 (1).
SB436,149,1313
6. "Income" means federal adjusted gross income.
SB436,149,1514
7. "Licensed teacher" means a person who holds a license or permit to teach
15issued by the department of public instruction.
SB436,149,1816
8. "Pupil" means an individual who is enrolled in kindergarten or grades 1 to
1712 at an eligible institution and who is a dependent of the claimant under section
151 18(c) of the Internal Revenue Code.
SB436,149,2219
9. "Summer courses" means courses conducted outside of the school term, as
20defined in s. 115.001 (12), that are provided by a licensed teacher, in subjects that are
21part of the regular school curriculum or are in the fine arts, dramatic arts or foreign
22languages or are academic in nature.
SB436,150,323
10. "Tutoring" means supplemental instruction, special needs classes or
24after-school enrichment, conducted outside of the regular school day and provided
25by a licensed teacher, in subjects that are part of the regular school curriculum, but
1not including supplemental instruction, special needs classes or after-school
2enrichment in subjects involving the teaching of religious tenets, doctrines or
3worship.
SB436,150,114
(b)
Filing claims. Subject to the limitations provided in this subsection, a
5claimant may claim as a credit against the tax imposed under s. 71.02 an amount
6equal to any amounts paid for educational expenses in the year to which the claim
7relates. If the allowable amount of the claim exceeds the income taxes otherwise due
8on the claimant's income, the amount of the claim not used as an offset against those
9taxes shall be certified by the department to the department of administration for
10payment to the claimant by check, share draft or other draft from the appropriation
11under s. 20.835 (2) (e).
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(c)
Limitations. 1. Except as provided in subd. 3., the maximum credit that may
13be claimed under this subsection by a claimant, per pupil, is $1,000 in each year to
14which the claim relates.
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2. Except as provided in subd. 3., the maximum credit that may be claimed
16under this subsection by a claimant for all pupils is $2,000 in each year to which the
17claim relates.
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3. If a married couple files separately, except for a spouse who files as head of
19household, each spouse may claim up to 50% of the amounts specified in subds. 1. and
202.
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4. If a part-year resident or a nonresident of this state files a claim under this
22subsection, the maximum credit amounts in subds. 1. and 2. shall be multiplied by
23a fraction, the numerator of which is the individual's and his or her spouse's
24Wisconsin adjusted gross income and the denominator of which is the individual's
25and his or her spouse's federal adjusted gross income. In this subd. 4., for married
1persons filing separately "adjusted gross income" means the separate adjusted gross
2income of each spouse, and for married persons filing jointly "adjusted gross income
3means the total adjusted gross income of both spouses.
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5. No credit may be allowed under this subsection unless it is claimed within
5the time period under s. 71.75 (2).
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6. No credit may be allowed under this subsection for a taxable year covering
7a period of less than 12 months, except for a taxable year closed by reason of the death
8of the taxpayer.
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7. Of the amount that is paid for computers, the maximum annual amount that
10may be used in calculating educational expenses in the year to which the claim
11relates is $500 per claimant.
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8. No credit may be claimed under this subsection if the claimant's income
13exceeds one of the following:
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a. If the claimant is married and files jointly, $30,000 in the year to which the
15claim relates if he or she has one pupil. The income specified in this subd. 8. a. shall
16increase by $5,000 for each additional pupil of the claimant, up to a maximum of
17$60,000 in the year to which the claim relates.
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b. If the claimant is married and files separately, $15,000 in the year to which
19the claim relates if he or she has one pupil. The income specified in this subd. 8. b.
20shall increase by $2,500 for each additional pupil of the claimant, up to a maximum
21of $30,000 in the year to which the claim relates.