SB394: Bill Text

SB394,10,25 (a) Current or former recipients of public assistance, including participants in W-2 employment positions under s. 49.147.

SB394,11,1 (b) Employes within the first 6 months of employment with their employer.

SB394,11,2 (c) Entry-level employes.

SB394,11,3 (2) The program shall provide training in all of the following skills:

SB394,11,5 (a) Skills needed to achieve punctuality and consistency in attendance at employment.

SB394,11,6 (b) Skills needed to effectively work in a team.

SB394,11,7 (c) Skills needed to effectively communicate with supervisors and coworkers.

SB394,11,9 (d) Skills needed to solve basic workplace-related personal and interpersonal problems.

SB394,11,13 (3) (a) The board shall supervise, and establish minimum requirements for, the program. Except as provided in sub. (2), the board shall determine the length and content of the program after consultation with employers, district boards, W-2 agencies, local units of government and labor organizations.

SB394,11,17 (b) In consultation with employers, district boards and the department of workforce development, the board shall develop standards for assessing the job retention skills, including the skills specified in sub. (2), of employes before and after their participation in the program.

SB394,11,20 (4) (a) To the extent practicable, the district board shall assist employers in providing ongoing job retention skills development and reinforcement activities in the workplace.

SB394,11,22 (b) The district board may charge employers a fee for the program and services offered under this section.

SB394,11,23 (5) This section does not apply after December 31, 2004.

SB394, s. 8 Section 8 . 49.1475 of the statutes, as created by 1999 Wisconsin Act 9, is amended to read:

SB394,12,13 49.1475 Follow-up services. Following any follow-up period required by the contract entered into under s. 49.143, a Wisconsin works agency may shall provide case management services for an individual who moves from a Wisconsin works employment position to unsubsidized employment to help the individual retain the unsubsidized employment. Case management services may include the provision of employment skills training; English as a 2nd language classes, if the Wisconsin works agency determines that the course will facilitate the individual's efforts to retain employment; a course of study meeting the standards established under s. 115.29 (4) for the granting of a declaration of equivalency of high school graduation; or other remedial education courses. A Wisconsin works agency shall coordinate case management services with a program offered by a technical college under s. 38.34. The Wisconsin works agency may provide case management services regardless of the individual's income and assets levels.

SB394, s. 9 Section 9 . 49.157 of the statutes is renumbered 49.157 (1) and amended to read:

SB394,13,2 49.157 (1) A Wisconsin works agency may provide transportation assistance in the manner prescribed by the department. In addition to any other eligibility criteria established by the department, an individual is eligible for transportation assistance if the gross income of the Wisconsin works group of which the individual is a member is at or below 165% of the poverty line. In calculating gross income under this subsection, the Wisconsin works agency shall include the items specified in s. 49.145 (3) (b) 1. and 3. A noncustodial parent of a dependent child is eligible for transportation assistance under this subsection if the dependent child's custodial parent is a participant and if the noncustodial parent is subject to a child support order. The Wisconsin works agency shall limit any financial assistance granted under this subsection to financial assistance for public transportation if a form of public transportation that meets the needs of the participant is available.

SB394, s. 10 Section 10 . 49.157 (2) of the statutes is created to read:

SB394,13,13 49.157 (2) A community steering committee established under s. 49.143 (2) (a) shall establish an advisory committee on transportation strategies and planning. The advisory committee shall consist of local transit or transportation providers, employers, child care providers, a representative of a community organization that serves participants, a representative of a Wisconsin works agency and other persons considered appropriate by the steering committee. The advisory committee shall make recommendations to the steering committee on ways to provide affordable and sufficient transportation options to low-income workers to enable the workers to access employment opportunities, child care services and other services conducive to stable employment.

SB394, s. 11 Section 11 . 49.157 (3) of the statutes is created to read:

SB394,13,18 49.157 (3) A Wisconsin works agency shall, in a manner prescribed by the department, provide to the department an accounting of the amount expended on Wisconsin works-related transportation services in each year of the agency's contract.

SB394, s. 12 Section 12 . 49.175 (1) (zp) of the statutes is created to read:

SB394,13,23 49.175 (1) (zp) Job retention skills development programs. For the transfer of moneys to the technical college system board for implementation costs for job retention skills development programs under s. 38.34, $200,000 in fiscal year 1999-2000.

SB394, s. 13 Section 13 . 66.462 (1) (c) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

SB394,14,20 66.462 (1) (c) "Eligible costs" means capital costs, financing costs and administrative and professional service costs, incurred or estimated to be incurred by a political subdivision, for the investigation, removal, containment or monitoring of, or the restoration of soil, air, surface water, sediments or groundwater affected by, environmental pollution, including monitoring costs incurred within 2 years after the date on which the department of natural resources certifies that environmental pollution on the property has been remediated, cancellation of delinquent taxes, property acquisition costs, demolition costs including asbestos removal, and removing and disposing of underground storage tanks or abandoned containers, as defined in s. 292.41 (1), except that for any parcel of land "eligible costs" shall be reduced by any amounts received from persons responsible for the discharge, as defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs of remediating environmental pollution on the property, by any amounts received, or reasonably expected by the political subdivision to be received, from a local, state or federal program for the remediation of contamination in the district that do not require reimbursement or repayment and by the amount of net gain from the sale of the property by the political subdivision. "Eligible costs" associated with groundwater affected by environmental pollution include investigation and remediation costs for groundwater that is located in, and extends beyond, the property that is being remediated.

SB394, s. 14 Section 14 . 66.462 (2) of the statutes, as affected by 1999 Wisconsin Act 9, section 1634a, is renumbered 66.462 (2) (a) and amended to read:

SB394,15,11 66.462 (2) (a) A political subdivision that develops, and whose governing body approves, a written proposal to remediate environmental pollution may use an environmental remediation tax increment to pay the eligible costs of remediating environmental pollution on contiguous parcels of property that are located within the political subdivision and that are not part of a tax incremental district created under s. 66.46, as provided in this section, except that a political subdivision may use an environmental remediation tax increment to pay the cost of remediating environmental pollution of groundwater without regard to whether the property above the groundwater is owned by the political subdivision. If the political subdivision owns the property that is being remediated, the political subdivision may not sell or otherwise transfer the property to any person who is responsible for the environmental pollution that is remediated. No political subdivision may submit an application to the department under sub. (4) until the joint review board approves the political subdivision's written proposal under sub. (3).

SB394, s. 15 Section 15 . 71.05 (6) (a) 15. of the statutes is amended to read:

SB394,15,17 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx) and, (3s) and (5r) not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).

SB394, s. 16 Section 16. 71.07 (5r) of the statutes is created to read:

SB394,15,21 71.07 (5r) Productivity enhancement training credit. (a) In this subsection, "productivity enhancement training expenses" has the meaning given in s. 560.27 (1).

SB394,16,2 (b) Any partner, member of a limited liability company or a shareholder of a tax-option corporation may claim as a credit against taxes otherwise due under s. 71.02 an amount that is equal to 100% of the amount of the partner's, member's or shareholder's productivity enhancement training expenses certified by the department of commerce under s. 560.27 in the tax year for which the expenses are certified, but that is not to exceed $7,500.

SB394,16,4 (c) The carry forward provisions of s. 71.28 (5r) (c) and (f) as they apply to the credit under s. 71.28 (5r) apply to the credit under this subsection.

SB394,16,9 (d) A partner, member of a limited liability company or a shareholder of a tax-option corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the partner, member or shareholder deducted from gross income for Wisconsin tax purposes under section 162 of the Internal Revenue Code.

SB394,16,17 (e) Partnerships, limited liability companies and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their productivity enhancement training expenses certified under s. 560.27. A partnership, limited liability company or tax-option corporation shall compute the amount of credit that each of its partners, members or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

SB394,16,19 (f) No credit may be taken under this subsection for taxable years beginning after December 31, 2008.

SB394, s. 17 Section 17. 71.08 (1) (intro.) of the statutes is amended to read:

SB394,17,4 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3s), (6) and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and, (3) and (5r) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and, (3) and (5r) and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:

SB394, s. 18 Section 18. 71.10 (4) (k) of the statutes is created to read:

SB394,17,6 71.10 (4) (k) Productivity enhancement training credit under s. 71.07 (5r).

SB394, s. 19 Section 19. 71.21 (4) of the statutes is amended to read:

SB394,17,10 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2ds), (2dx) and, (3s) and (5r) and passed through to partners shall be added to the partnership's income.

SB394, s. 20 Section 20 . 71.26 (2) (a) of the statutes is amended to read:

SB394,18,2 71.26 (2) (a) Corporations in general. The "net income" of a corporation means the gross income as computed under the internal revenue code Internal Revenue Code as modified under sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit computed under s. 71.28 (1) and (3) to (5) plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) and, (1dx) and (5r) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or other disposition of assets the gain from which would be wholly exempt income, as defined in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus deductions, as computed under the internal revenue code Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an amount equal to the difference between the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned or otherwise disposed of in a taxable transaction during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).

SB394, s. 21 Section 21 . 71.28 (1dx) (b) 1. of the statutes is amended to read:

SB394,18,5 71.28 (1dx) (b) 1. Fifty percent of the amount expended by the person for environmental remediation in a development zone.

SB394, s. 22 Section 22. 71.28 (1dx) (b) 1m. of the statutes is created to read:

SB394,18,14 71.28 (1dx) (b) 1m. Fifty percent of the amount expended by a municipality, as defined in s. 292.01 (11), or an organization that is exempt from federal income taxation under section 501 (c) (3) of the Internal Revenue Code for environmental remediation in a development zone, if the municipality or organization has entered into an exclusive written agreement with the person claiming the credit that approves of the person claiming the credit based on the expenditures of the municipality or organization. The department shall promulgate rules to implement this subdivision.

SB394, s. 23 Section 23 . 71.28 (1dx) (f) of the statutes is created to read:

SB394,18,19 71.28 (1dx) (f) Transfer of credits. Any person who is eligible to claim credit under par. (b) 1. may transfer the right to claim the credit under par. (b) 1. to any other person who is subject to taxation under this chapter. The department shall promulgate rules to implement this paragraph.

SB394, s. 24 Section 24 . 71.28 (5r) of the statutes is created to read:

SB394,18,23 71.28 (5r) Productivity enhancement training credit. (a) In this subsection, "productivity enhancement training expenses" has the meaning given in s. 560.27 (1).

SB394,19,3 (b) Any corporation may claim as a credit against taxes otherwise due under s. 71.23 an amount that is equal to 100% of the amount of the corporation's productivity enhancement training expenses certified by the department of commerce under s. 560.27 in the tax year for which the expenses are certified, but that is not to exceed $7,500.

SB394,19,7 (c) Any corporation receiving a credit under this subsection may carry forward to the next succeeding 15 taxable years the amount of the credit not offset against taxes for the year in which the productivity enhancement training expenses were incurred.

SB394,19,10 (d) A corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the corporation deducted from gross income for Wisconsin tax purposes under section 162 of the Internal Revenue Code.

SB394,19,18 (e) Partnerships, limited liability companies and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their productivity enhancement training expenses certified under s. 560.27. A partnership, limited liability company or tax-option corporation shall compute the amount of credit that each of its partners, members or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

SB394,19,22 (f) No credit may be taken under this subsection for taxable years beginning after December 31, 2008. Credits under this subsection that are claimed for taxable years beginning before December 31, 2008 may be carried forward to taxable years beginning after December 31, 2008.

SB394, s. 25 Section 25. 71.30 (3) (g) of the statutes is created to read:

SB394,19,24 71.30 (3) (g) Productivity enhancement training credit under s. 71.28 (5r).

SB394, s. 26 Section 26. 71.34 (1) (g) of the statutes is amended to read:

SB394,20,3 71.34 (1) (g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) and, (3) and (5r) and passed through to shareholders.

SB394, s. 27 Section 27. 71.45 (2) (a) 10. of the statutes is amended to read:

SB394,20,10 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dx) and (5r) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47 (1), (3), (4) and (5).

SB394, s. 28 Section 28. 71.47 (5r) of the statutes is created to read:

SB394,20,14 71.47 (5r) Productivity enhancement training credit. (a) In this subsection, "productivity enhancement training expenses" has the meaning given in s. 560.27 (1).

SB394,20,19 (b) Any corporation may claim as a credit against taxes otherwise due under s. 71.43 an amount that is equal to 100% of the amount of the corporation's productivity enhancement training expenses certified by the department of commerce under s. 560.27 in the tax year for which the expenses are certified, but that is not to exceed $7,500.

SB394,20,23 (c) Any corporation receiving a credit under this subsection may carry forward to the next succeeding 15 taxable years the amount of the credit not offset against taxes for the year in which the productivity enhancement training expenses were incurred.

SB394,21,3 (d) A corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the corporation deducted from gross income for Wisconsin tax purposes under section 162 of the Internal Revenue Code.

SB394,21,11 (e) Partnerships, limited liability companies and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their productivity enhancement training expenses certified under s. 560.27. A partnership, limited liability company or tax-option corporation shall compute the amount of credit that each of its partners, members or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

SB394,21,15 (f) No credit may be taken under this subsection for taxable years beginning after December 31, 2008. Credits under this subsection that are claimed for taxable years beginning before December 31, 2008 may be carried forward to taxable years beginning after December 31, 2008.

SB394, s. 29 Section 29. 71.49 (1) (g) of the statutes is created to read:

SB394,21,17 71.49 (1) (g) Productivity enhancement training credit under s. 71.47 (5r).

SB394, s. 30 Section 30 . 77.92 (4) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

SB394,22,9 77.92 (4) "Net business income", with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx) and, (3s) and (5r); and plus or minus, as appropriate, transitional adjustments, depreciation differences and basis differences under s. 71.05 (13), (15), (16), (17) and (19); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the Internal Revenue Code.

SB394, s. 31 Section 31 . 106.01 (11) of the statutes is created to read:

SB394,22,15 106.01 (11) The department may establish an advanced journeyworker credential pilot program in up to 3 trades, crafts or businesses to recognize advanced training and postapprenticeship achievements. By July 1, 2003, the department shall submit to the legislature under s. 13.172 (2) an evaluation of the effectiveness of the program established under this subsection.

SB394, s. 32 Section 32 . 115.28 (45) of the statutes is created to read:

SB394,22,18 115.28 (45) Wisconsin world geography fund. Enter into an agreement with the National Geographic Society Education Foundation that does all of the following:

SB394,22,20 (a) Establishes a Wisconsin world geography fund to be managed by the National Geographic Society Education Foundation.

SB394,22,23 (b) Requires the state superintendent to award a grant of $500,000 from the appropriation under s. 20.255 (3) (er) to the fund if the award is matched by a grant from the National Geographic Society.

SB394,22,25 (c) Requires the income and appreciation of the fund to be used to fund grants to educational programs that improve the geographic literacy of pupils and teachers.

SB394,23,4 (d) Requires that, annually, the National Geographic Society Education Foundation submit to the state superintendent a financial statement of the Wisconsin world geography fund account prepared by an independent auditor and a report on the recipients in the state who received a grant from the fund.

SB394,23,8 (e) Requires that if the state ceases to participate in the fund, or the National Geographic Society Education Foundation ceases to offer the fund, the state's contribution to the fund, along with any unexpended income or appreciation of the fund attributable to the state's contribution, be returned to the state.

SB394, s. 33 Section 33 . 115.455 of the statutes is created to read:

SB394,23,16 115.455 Foreign language immersion grants. Beginning in the 1999-2000 school year, the state superintendent shall award from the appropriation under s. 20.255 (2) (dr) at least one grant in each school year, on a competitive basis, to an educational organization, as defined by the state superintendent by rule, or consortium of educational organizations for the development and implementation of a foreign language immersion program in a public or private school in grades kindergarten to 6.

SB394, s. 34 Section 34 . 281.60 (2r) (a) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

SB394,23,20 281.60 (2r) (a) Making loans for projects described in sub. (2), but not for the purpose of refinancing obligations incurred to conduct site investigations.

SB394, s. 35 Section 35 . 292.11 (14) of the statutes is created to read:

SB394,24,4 292.11 (14) Groundwater contaminations; institutional controls. In specifying the criteria for determining whether any further action is required under sub. (3) in a case involving groundwater contamination exceeding enforcement standards or preventive action limits established by the department under s. 160.07, 160.09 or 160.15, the department shall consider institutional controls, including municipal ordinances, that provide adequate notice to the public of groundwater contamination in the area affected by the groundwater contamination to be equivalent to recorded groundwater use restrictions.