SB45, s. 1649
24Section
1649. 67.12 (12) (a) of the statutes is amended to read:
SB45,826,9
167.12
(12) (a) Any municipality may issue promissory notes as evidence of
2indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
3limited to paying any general and current municipal expense, and refunding any
4municipal obligations, including interest on them. Each note, plus interest if any,
5shall be repaid within 10 years after the original date of the note, except that notes
6issued under this section for purposes of ss.
145.245 (12m), 281.58
and, 281.59
,
7281.60 and 281.61, or to raise funds to pay a portion of the capital costs of a
8metropolitan sewerage district, shall be repaid within 20 years after the original date
9of the note.
SB45, s. 1650
10Section
1650. 69.30 (1) (am) of the statutes is created to read:
SB45,826,1111
69.30
(1) (am) "Family care district" has the meaning given in s. 46.2805 (5).
SB45, s. 1651
12Section
1651. 69.30 (2) of the statutes is amended to read:
SB45,826,1913
69.30
(2) A financial institution, state agency, county department, Wisconsin
14works agency
or, service office
or family care district or an employe of a financial
15institution, state agency, county department, Wisconsin works agency
or, service
16office
or family care district is not subject to s. 69.24 (1) (a) for copying a certified copy
17of a vital record for use by the financial institution, state agency, county department,
18Wisconsin works agency
or, service office
or family care district, including use under
19s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".
SB45, s. 1652
20Section
1652. 70.11 (2) of the statutes is amended to read:
SB45,827,1021
70.11
(2) Municipal property and property of certain districts, exception. 22Property owned by any county, city, village, town, school district, technical college
23district, public inland lake protection and rehabilitation district, metropolitan
24sewerage district, municipal water district created under s. 198.22, joint local water
25authority created under s. 66.0735,
family care district under s. 46.2895 or town
1sanitary district; lands belonging to cities of any other state used for public parks;
2land tax-deeded to any county or city before January 2; but any residence located
3upon property owned by the county for park purposes which is rented out by the
4county for a nonpark purpose shall not be exempt from taxation. Except as to land
5acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after
6August 17, 1961, to any such governmental unit or for its benefit while the grantor
7or others for his or her benefit are permitted to occupy the land or part thereof in
8consideration for the conveyance. Leasing the property exempt under this
9subsection, regardless of the lessee and the use of the leasehold income, does not
10render that property taxable.
SB45, s. 1653
11Section
1653. 70.11 (35) of the statutes is amended to read:
SB45,827,1312
70.11
(35) Cultural and architectural landmarks. Property described in s.
13234.935 (1)
, 1997 stats.
SB45, s. 1654
14Section
1654. 70.11 (40) of the statutes is created to read:
SB45,827,1615
70.11
(40) Computerized equipment. Fax machines, copiers, cash registers and
16automatic teller machines.
SB45, s. 1655
17Section
1655. 70.114 (1) (c) of the statutes is amended to read:
SB45,827,2218
70.114
(1) (c) "Land" means state forests, as defined in s. 28.02 (1), that are
19acquired after December 31, 1991, state parks that are acquired after
20December 31, 1991, under s. 27.01 and other areas that are acquired after
21December 31, 1991, under s. 23.09 (2) (d), 23.091,
23.0912, 23.27, 23.29, 23.293,
2223.31 or 29.749 (1).
SB45, s. 1656
23Section
1656. 70.36 (1m) of the statutes is amended to read:
SB45,828,3
170.36
(1m) Any person, firm or corporation that fails to include information on
2property that is exempt under s. 70.11 (39) on the report under s. 70.35 shall forfeit
3$10 for every
$100 $1,000 or major fraction thereof that is not reported.
SB45, s. 1657
4Section
1657. 70.64 (1) (title) of the statutes is amended to read:
SB45,828,55
70.64
(1) (title)
By tax appeals commission the department.
SB45, s. 1658
6Section
1658. 70.64 (1) of the statutes is renumbered 70.64 (1) (b) and
7amended to read:
SB45,828,218
70.64
(1) (b) The assessment and determination of the relative value of taxable
9general property in any county or taxation district, made by the department
of
10revenue under s. 70.57, may be reviewed, and a redetermination of the value of such
11property may be made by the
tax appeals commission
department, upon appeal by
12the county or taxation district. The filing of
such
an appeal in the manner provided
13in this section by any county or taxation district shall impose upon the
commission 14department the duty, under the powers conferred upon it by s.
73.01 (4) (a) 73.03, to
15review the assessment complained of. If, in its judgment based upon the testimony,
16evidence and record made on
the preliminary hearing of such appeal, the
commission 17department finds
such an assessment to be unequal and discriminatory, it shall
18determine to correct
such the assessment to bring it into substantial compliance with
19law.
Except as provided in this section, the appeal shall be taken and such review
20and redetermination shall be made as provided in ss. 73.01 and 73.015 and under the
21rules governing the procedure of the commission.
SB45, s. 1659
22Section
1659. 70.64 (1) (a) of the statutes is created to read:
SB45,828,2323
70.64
(1) (a)
In this section, "department" means the department of revenue.
SB45, s. 1660
24Section
1660. 70.64 (2) of the statutes is amended to read:
SB45,829,13
170.64
(2) Authorization of appeals. To authorize
such an appeal
to the
2department, an order or resolution directing the same to be taken shall be adopted
3by the governing body of the county or taxation district taking the appeal at a lawful
4meeting of the governing body.
When After an appeal
shall have been is authorized
5the prosecution of it shall be in charge of by the governing body of a county or taxation
6district, the chairperson of the county board or
the county administrator
, or
of the
7chairperson, mayor or president of the taxation district taking the appeal
shall
8prosecute the appeal unless otherwise directed by the governing body
of the county
9or taxation district taking the appeal. The officers or committee in charge of the
10appeal may employ attorneys to conduct the appeal. After authorizing an appeal as
11provided in this subsection, any 2 or more taxation districts in the same county
or
12any 2 or more school districts located in whole or in part in the same county may join
13in taking and prosecuting an appeal.
SB45, s. 1661
14Section
1661. 70.64 (3) (intro.) of the statutes is amended to read:
SB45,829,1715
70.64
(3) Form of appeal. (intro.) To accomplish an appeal there shall be filed
16with the
tax appeals commission department on or before October 15 an appeal in
17writing setting forth:
SB45, s. 1662
18Section
1662. 70.64 (3) (a) of the statutes is amended to read:
SB45,829,2119
70.64
(3) (a) That the county or taxation district, naming the same, appeals to
20the
tax appeals commission department from the assessment made by the
21department
of revenue under s. 70.57, specifying the date of such assessment.
SB45, s. 1663
22Section
1663. 70.64 (4) of the statutes is amended to read:
SB45,830,523
70.64
(4) Certified copies. Upon the filing of
such an appeal, the clerk of the
24county or taxation district, without delay, shall prepare certified copies of
it the
25appeal, together with certified copies of the value established by the department of
1revenue from which the appeal is taken and a complete list showing the clerk of each
2taxation district within the county and the post-office address of each. The clerk
3shall mail by certified mail 4 sets of certified copies
to the tax appeals commission
4and one set of the copies to the department of revenue
, and one set each to the county
5clerk and the clerk of each taxation district within the county.
SB45, s. 1664
6Section
1664. 70.64 (5) of the statutes is amended to read:
SB45,831,167
70.64
(5) Appearance. Not later than Within 30 days after the clerk of the
8county or taxation district has mailed the certified copies
under sub. (4), unless the
9time is extended by order of the
tax appeals commission department, any county
,
10town, city or village may cause an appearance to be entered in its behalf before the 11commission in support of or municipality may file a verified petition with the
12department under sub. (3) and have the department enter an appearance on its
13behalf supporting the appeal and uniting with the appellant for the relief demanded
;
14and by verified petition or statement showing grounds therefor. Any county or
15municipality may apply for other or further review and redetermination than that
16demanded in the appeal
by filing a verified petition with the department under sub.
17(3) that specifies the grounds for other or further review and redetermination.
18Within
the same time the 30 days from the date on which the clerk of a county or
19taxation district mailed certified copies under sub. (4), a county
, town, city or village
20in the county may in the same manner have its appearance entered in opposition to 21or municipality may file a verified petition with the department under sub. (3) and
22have the department enter an appearance in its behalf opposing the appeal and
to 23the relief demanded.
Such Petitions and appearances
under this subsection shall be
24authorized
in the manner for authorizing an appeal
as provided under sub. (2).
When
25so authorized the interests of the county, town, city or village authorizing it shall be
1in the charge of After a petition or appearance is authorized under sub. (2), the
2chairperson,
administrator, mayor or president
thereof of the county or municipality
3that made the authorization under sub. (2) shall protect the county's or
4municipality's interests in the appeal and may employ an attorney to protect the
5county's or municipality's interests unless otherwise directed by the
governing body
6authorizing
such a petition or appearance
; and attorneys may be employed in that
7behalf. In such appearances any under sub. (2). Any 2 or more of the
towns, cities
8and villages municipalities of
the a county may join
in a petition or appearance if
9united in
support of or in opposition to the supporting or opposing an appeal. Four
10copies of each appearance
, or petition
or statement mentioned in under this
11subsection shall be filed
in the offices of the tax appeals commission and a copy of
12each mailed by certified mail to with the department
of revenue,
and a copy of each
13appearance or petition shall be sent by certified mail to the county clerk, and to the
14clerk of each
town, city and village municipality within the county, and a copy to the
15attorney authorized to appear on behalf of the county or
any town, city or village on
16behalf of any municipality within the county.
SB45, s. 1665
17Section
1665. 70.64 (6) of the statutes is amended to read:
SB45,832,1518
70.64
(6) Hearing. As soon as practicable, the
commission department shall
19set a time and place for
preliminary the hearing of
such an appeal. At least 10 days
20before the time set for
such a hearing, the
commission department shall
cause send 21notice
thereof to be mailed of the hearing by certified mail to the county clerk and to
22the attorney or the clerk of each
town, city and village municipality in whose behalf
23an appearance has been entered in the
matter of such appeal,
and to the clerk of each
24interested town, city or village
which that has not appeared, and
mail a like notice 25to the clerk of the taxation district taking
such
the appeal
and to the department of
1revenue. The department of revenue shall be prepared to present to the commission
2at such time during the course of the hearings as the commission requires, the full
3value of all property subject to general property taxation in each town, village and
4city of the county, as determined by the department according to s. 70.57 (1) or in the
5case of a complaint by a taxation district under a county assessor such information
6as the department has in its possession. Said. The department may adjourn and
7reschedule the hearing
may be adjourned, in the discretion of the tax appeals
8commission of an appeal, as often
and to such times and places as
may be necessary
9in order to determine the facts. If satisfied that no substantial injustice has been
10done in the
appealed taxation district assessment
appealed from, the
commission 11department in its discretion may dismiss
such the appeal. If satisfied that
12substantial injustice has been done in the
appealed taxation district assessment, the
13commission department shall
determine to revalue any or all of the taxation districts
14in the county
, which it deems as necessary
, in a manner which in its judgment is best
15calculated to secure substantial justice.
SB45, s. 1666
16Section
1666. 70.64 (7) of the statutes is amended to read:
SB45,833,1417
70.64
(7) Redetermination. The commission After a hearing under sub. (6), the
18department shall
then proceed to redetermine the value of the taxable general
19property in
such any of the taxation districts in the county as
it deems necessary
. It
20may include in such redetermination other taxation districts than first determined
21upon and may include all of the taxation districts in said county, if at any time during
22the progress of its investigations or revaluations it is satisfied that such course is
23necessary in order to accomplish substantial justice and to secure
the relative
24equality
as between of the value of the taxable general property in all
of the taxation
25districts in
such the county.
It The department shall
make careful investigation of
1redetermine the value of
the taxable general property in
the several a taxation
2districts to which such review and redetermination shall extend, in any manner
3which in its judgment is best calculated district to obtain the fair, full value of
such 4the property. The
commission department may employ
such and fix the
5compensation of experts and other assistants
as may be that are necessary
, and fix
6their compensation for a redetermination of the value of taxable general property
7under this subsection. In
making such investigations redetermining the value of
8taxable general property under this subsection, the
commission department and all
9persons employed
therein by the
commission department shall have all the authority
10possessed by of assessors
so far as applicable, including
the authority to administer
11oaths and to examine property owners and witnesses under oath as to the quantity
12and value of the property subject to
assessment belonging to any person or within
13any taxation district to which the investigation shall extend
redetermination under
14this subsection.
SB45, s. 1667
15Section
1667. 70.64 (8) of the statutes is repealed.
SB45, s. 1668
16Section
1668. 70.64 (9) of the statutes is amended to read:
SB45,834,217
70.64
(9) Testimony. The
tax appeals commission department may take
18testimony
under subs. (6) and (7). Witnesses summoned
at the instance of said
19commission by the department shall be compensated at the rates provided by law for
20witnesses in courts of record, the same to be audited and paid the same as other
21claims against the state, upon the certificate of
said commission. If any property
22owner or other the department. Any person
makes any false statement who testifies
23falsely to
said commission the department or to any person employed by
it upon the
24department about any matter under investigation
that person under this section
1shall be subject to all the forfeitures and penalties imposed
by law for false
2statements to assessors and boards of review under s. 70.36.
SB45, s. 1669
3Section
1669. 70.64 (10) of the statutes is amended to read:
SB45,834,174
70.64
(10) Determination. The
tax appeals commission department shall
5make
its a determination upon
such an appeal without unreasonable delay and shall
6file a copy
thereof of its determination in the office of the county clerk and mail by
7certified mail a
like copy
to the department of revenue and of its determination to the
8clerk and attorney of the taxation district appealing, and a copy to the clerk and
9attorney of each taxation district
having that appeared
at the hearing of the appeal.
10In
such its determination the
commission department shall set forth the relative
11value of the taxable general property in each
town, city and village municipality of
12such the county
as found by them, and
what the sum, if any,
that shall be added to
13or deducted from the aggregate value of taxable property in each
such taxation
14district
as fixed in the determination of the department of revenue from which such
15appeal was taken in order to produce a relatively just and equitable taxation district
16assessment.
Such determination shall be final A determination by the department
17under this section may be appealed to the tax appeals commission under s. 73.01 (5).
SB45, s. 1670
18Section
1670. 70.64 (11) of the statutes is amended to read:
SB45,835,1519
70.64
(11) Computation. The
department's determination
of the commission 20under sub. (10) shall not affect the validity of taxes apportioned
in accordance with 21according to the
appealed taxation district assessment
from which such appeal was
22taken; but if it is determined. If the department determines upon
such appeal that
23such a taxation district assessment is relatively unequal,
such inequality shall be
24remedied and compensated the department shall remedy the inequality in the
25apportionment of state and county taxes in
such the county
of the taxation district
1in the next
apportionment following the
department's determination
of said
2commission in the following manner: under sub. (10). Each
town, city and village 3whose municipality where the department determined that a valuation in
such a 4taxation district assessment was
determined by said commission to be relatively too
5high shall be credited a sum equal to the amount of taxes charged to it
upon such 6based on the unequal assessment in excess of the amount
equitably chargeable
7thereto of taxes charged to it according to the
department's determination
of the
8commission; and each town, city and village whose under sub. (10). Each
9municipality where the department determined that a valuation in
such a taxation
10district assessment was
determined by said commission to be relatively too low shall
11be charged, in addition to all other taxes, a sum equal to the difference between the
12amount
of taxes charged
thereto upon such to it based on the unequal assessment
13and the amount
which should have been of taxes charged
thereto to it according to
14the
department's determination
of the commission under sub. (10). The department
15of revenue shall aid the county clerk in making
the proper computations.
SB45, s. 1671
16Section
1671. 70.64 (12) of the statutes is amended to read:
SB45,836,2117
70.64
(12) Expenses. The
tax appeals commission department shall transmit
18to the county clerk
of the county where an appeal under this section originated, with
19its determination
on such appeal under sub. (10), a statement of all expenses
20incurred
therein by
or at the instance of the commission, which the department to
21hear and investigate an appeal under this section. The statement shall include the
22actual expenses of the
commission department and
of the regular employes of the
23commission department, the compensation and actual expenses of all other persons
24employed by
it the department under sub. (7) and the fees of officers employed and
25witnesses summoned
at its instance. A by the department. The department shall
1file a duplicate of
such the statement
shall be filed in the office of submitted under
2this subsection with the department of administration.
Such The expenses
3contained in a statement under this subsection shall be audited upon the certificate
4of the
commission department of revenue, and paid out of the state treasury, in the
5first instance, as other claims against the state are audited and paid. The amount
6of
such the expenses shall be a special charge against
such the county
where an
7appeal under this section originated and shall be included in the next apportionment
8and certification of state taxes and charges, and collected from
such the county
, as
9other special charges are certified and collected. Unless otherwise directed by the
10commission department of revenue in its determination upon
such appeal, the
11county clerk, in the next apportionment of state and county taxes, shall apportion the
12amount of
such special charges to
and among the towns, cities and villages in such 13the municipalities in the county
whose where relative valuations were increased in
14the
department of revenue's determination
of the commission under sub. (10) in
15proportion to the amount of
such the increase in each of them respectively. The
16apportionment of
such expenses
included in the statement under this subsection 17shall be set forth in the
department of revenue's determination
of the commission 18under sub. (10). The amount
so
of expenses apportioned to each
such town, city and
19village municipality shall be charged upon its tax roll and shall be collected and paid
20over to the county treasurer as other state taxes and special charges are collected and
21paid.
SB45, s. 1672
22Section
1672. 70.75 (6) of the statutes is created to read:
SB45,836,2423
70.75
(6) Review. Review of the reassessments of the department under this
24section shall be by appeal to the tax appeals commission under s. 73.01 (5).
SB45, s. 1673
25Section
1673. 70.85 (4) (c) of the statutes is amended to read:
SB45,837,3
170.85
(4) (c) Appeal of the determination of the department of revenue shall be
2by an
action for certiorari in the circuit court of the county in which the property is
3located appeal to the tax appeals commission under s. 73.01 (5).
SB45, s. 1674
4Section
1674. 71.01 (16) of the statutes is amended to read:
SB45,837,135
71.01
(16) "Wisconsin taxable income" of natural persons means Wisconsin
6adjusted gross income less the Wisconsin standard deduction,
less the personal
7exemption described under s. 71.05 (23), with losses, depreciation, recapture of
8benefits, offsets, depletion, deductions, penalties, expenses and other negative
9income items determined according to the manner that income is or would be
10allocated, except that the negative income items on individual or separate returns
11for net rents and other net returns which are marital property attributable to the
12investment, rental, licensing or other use of nonmarital property shall be allocated
13to the owner of the property.
SB45, s. 1675
14Section
1675. 71.04 (4) of the statutes is amended to read:
SB45,838,1015
71.04
(4) Nonresident allocation and apportionment formula. Nonresident
16individuals and nonresident estates and trusts engaged in business within and
17without the state shall be taxed only on such income as is derived from business
18transacted and property located within the state. The amount of such income
19attributable to Wisconsin may be determined by an allocation and separate
20accounting thereof, when the business of such nonresident individual or nonresident
21estate or trust within the state is not an integral part of a unitary business, but the
22department of revenue may permit an allocation and separate accounting in any case
23in which it is satisfied that the use of such method will properly reflect the income
24taxable by this state. In all cases in which allocation and separate accounting is not
25permissible, the determination shall be made in the following manner: for all
1businesses except financial organizations, public utilities, railroads, sleeping car
2companies and car line companies there shall first be deducted from the total net
3income of the taxpayer the part thereof (less related expenses, if any) that follows the
4situs of the property or the residence of the recipient.
The For taxable years
5beginning before January 1, 2000, the remaining net income shall be apportioned to
6Wisconsin this state by use of an apportionment fraction composed of a sales factor
7representing 50% of the fraction, a property factor representing 25% of the fraction
8and a payroll factor representing 25% of the fraction.
For taxable years beginning
9on or after January 1, 2000, the remaining net income shall be apportioned to this
10state by use of an apportionment fraction composed of the sales factor under sub. (7).
SB45, s. 1676
11Section
1676. 71.04 (5) (intro.) of the statutes is amended to read:
SB45,838,1312
71.04
(5) Property factor. (intro.) For purposes of sub. (4)
and for taxable
13years beginning before January 1, 2000:
SB45, s. 1677
14Section
1677. 71.04 (6) (intro.) of the statutes is amended to read:
SB45,838,1615
71.04
(6) Payroll factor. (intro.) For purposes of sub. (4)
and for taxable years
16beginning before January 1, 2000:
SB45, s. 1678
17Section
1678. 71.04 (7) (d) of the statutes is amended to read:
SB45,839,218
71.04
(7) (d) Sales, other than sales of tangible personal property, are in this
19state if the income-producing activity is performed in this state. If the
20income-producing activity is performed both in and outside this state the sales shall
21be divided between those states having jurisdiction to tax such business in
22proportion to the direct costs of performance incurred in each such state in rendering
23this service. Services performed in states which do not have jurisdiction to tax the
24business shall be deemed to have been performed in the state to which compensation
1is allocated by sub. (6).
This paragraph does not apply to taxable years beginning
2after December 31, 1999.
SB45, s. 1679
3Section
1679. 71.04 (7) (dc) of the statutes is created to read:
SB45,839,74
71.04
(7) (dc) For taxable years beginning after December 31, 1999, sales,
5rents, royalties, and other income from real property, and the receipts from the lease
6or rental of tangible personal property, are attributed to the state in which the
7property is located.
SB45, s. 1680
8Section
1680. 71.04 (7) (dg) of the statutes is created to read:
SB45,839,139
71.04
(7) (dg) For taxable years beginning after December 31, 1999, receipts
10from the lease or rental of moving property including but not limited to motor
11vehicles, rolling stock, aircraft, vessels, or mobile equipment are included in the
12numerator of the sales factor under par. (a) to the extent that the property is used
13in this state. The use of moving property in this state is determined as follows:
SB45,839,1514
1. A motor vehicle is used in this state if it is registered in this state and used
15wholly in this state.
SB45,839,1916
2. The use of rolling stock in this state is determined by multiplying the receipts
17from the lease or rental of the rolling stock by a fraction having as a numerator the
18miles traveled within this state by the leased or rented rolling stock and having as
19a denominator the total miles traveled by the leased or rented rolling stock.
SB45,839,2320
3. The use of an aircraft in this state is determined by multiplying the receipts
21from the lease or rental of the aircraft by a fraction having as a numerator the
22number of landings of the aircraft in this state and having as a denominator the total
23number of landings anywhere of the aircraft.
SB45,840,424
4. The use of a vessel, mobile equipment or other mobile property in this state
25is determined by multiplying the receipts from the lease or rental of the property by
1a fraction having as a numerator the number of days in the taxable year that the
2vessel, mobile equipment or other mobile property was in this state and having as
3a denominator the number of days in the taxable year that the vessel, mobile
4equipment or other mobile property was rented or leased.
SB45, s. 1681
5Section
1681. 71.04 (7) (dn) of the statutes is created to read:
SB45,840,176
71.04
(7) (dn) 1. For taxable years beginning after December 31, 1999, royalties
7and other income received for the use of intangible property are attributed to the
8state where the purchaser uses the intangible property. If intangible property is used
9in more than one state, the royalties and other income received for the use of the
10intangible property shall be apportioned to this state according to the portion of the
11intangible property's use in this state. If the portion of intangible property's use in
12this state cannot be determined, the royalties and other income received for the use
13of the intangible property shall be excluded from the numerator and the denominator
14of the sales factor under par. (a). Intangible property is used in this state if a
15purchaser uses the intangible property or uses the rights to intangible property in
16the regular course of the purchaser's business in this state, regardless of where the
17purchaser's customers are located.
SB45,841,218
2. For taxable years beginning after December 31, 1999, sales of intangible
19property are attributed to the state where a purchaser uses the intangible property.
20If intangible property is used in more than one state, the sales of the intangible
21property shall be apportioned to this state according to the portion of the intangible
22property's use in this state. If the portion of intangible property's use in this state
23cannot be determined, the sales of the intangible property shall be excluded from the
24numerator and the denominator of the sales factor under par. (a). Intangible
25property is used in this state if a purchaser uses the intangible property in the
1regular course of the purchaser's business in this state, regardless of where the
2purchaser's customers are located.
SB45, s. 1682
3Section
1682. 71.04 (7) (dr) of the statutes is created to read:
SB45,841,144
71.04
(7) (dr) For taxable years beginning after December 31, 1999, receipts
5from the performance of services are attributed to the state where the purchaser
6received the benefit of the services. If a purchaser receives the benefit of a service
7in more than one state, the receipts from the performance of the service are included
8in the numerator of the sales factor under par. (a) according to the portion of the
9benefit of the service received in this state. If the state where a purchaser received
10the benefit of a service cannot be determined, the benefit of a service is received in
11the state where the purchaser, in the regular course of the purchaser's business,
12ordered the service. If the state where a purchaser ordered a service cannot be
13determined, the benefit of the service is received in the state where the purchaser,
14in the regular course of the purchaser's business, receives a bill for the service.
SB45, s. 1683
15Section
1683. 71.05 (1) (c) 2. of the statutes is amended to read:
SB45,841,1716
71.05
(1) (c) 2. The Wisconsin housing and economic development authority, if
17the bonds are to fund a loan under s. 234.935
, 1997 stats.
SB45, s. 1684
18Section
1684. 71.05 (6) (a) 12. of the statutes is amended to read:
SB45,842,2219
71.05
(6) (a) 12.
All alimony deducted for federal income tax purposes and paid
20while the individual paying the alimony was a nonresident of this state; all All 21penalties for early withdrawals from time savings accounts and deposits deducted
22for federal income tax purposes and paid while the individual charged with the
23penalty was a nonresident of this state;
all repayments of supplemental
24unemployment benefit plan payments deducted for federal income tax purposes and
25made while the individual making the repayment was a nonresident of this state; all
1reforestation expenses related to property not in this state, deducted for federal
2income tax purposes and paid while the individual paying the expense was not a
3resident of this state; all contributions to individual retirement accounts, simplified
4employe pension plans and self-employment retirement plans and all deductible
5employe contributions, deducted for federal income tax purposes and in excess of that
6amount multiplied by a fraction the numerator of which is the individual's wages and
7net earnings from a trade or business taxable by this state and the denominator of
8which is the individual's total wages and net earnings from a trade or business; the
9contributions to a Keogh plan deducted for federal income tax purposes and in excess
10of that amount multiplied by a fraction the numerator of which is the individual's net
11earnings from a trade or business, taxable by this state, and the denominator of
12which is the individual's total net earnings from a trade or business; the amount of
13health insurance costs of self-employed individuals deducted under section
162 (L)
14of the internal revenue code for federal income tax purposes and in excess of that
15amount multiplied by a fraction the numerator of which is the individual's net
16earnings from a trade or business, taxable by this state, and the denominator of
17which is the individual's total net earnings from a trade or business; and the amount
18of self-employment taxes deducted under section
164 (f) of the internal revenue code
19for federal income tax purposes and in excess of that amount multiplied by a fraction
20the numerator of which is the individual's net earnings from a trade or business,
21taxable by this state, and the denominator of which is the individual's total net
22earnings from a trade or a business.
SB45, s. 1685
23Section
1685. 71.05 (6) (b) 21. of the statutes is repealed.
SB45, s. 1686
24Section
1686. 71.05 (6) (b) 23. of the statutes is amended to read:
SB45,843,2
171.05
(6) (b) 23. Any increase in value of a tuition unit that is purchased under
2a tuition contract under s.
16.24 14.63.
SB45, s. 1687
3Section
1687. 71.05 (6) (b) 28. e. of the statutes is amended to read:
SB45,843,154
71.05
(6) (b) 28. e. For an individual who is a nonresident or part-year resident
5of this state, multiply the amount calculated under subd. 28.
a., b., c. or d. by a
6fraction the numerator of which is the individual's wages, salary, tips, unearned
7income and net earnings from a trade or business that are taxable by this state and
8the denominator of which is the individual's total wages, salary, tips, unearned
9income and net earnings from a trade or business. In this subd. 28. e., for married
10persons filing separately "wages, salary, tips, unearned income and net earnings
11from a trade or business" means the separate wages, salary, tips, unearned income
12and net earnings from a trade or business of each spouse, and for married persons
13filing jointly "wages, salary, tips, unearned income and net earnings from a trade or
14business" means the total wages, salary, tips, unearned income and net earnings
15from a trade or business of both spouses.
SB45, s. 1688
16Section
1688. 71.05 (6) (b) 28. f. of the statutes is amended to read:
SB45,843,1917
71.05
(6) (b) 28. f. Reduce the amount calculated under subd. 28.
a., b., c., d. or 18e. to the individual's aggregate wages, salary, tips, unearned income and net
19earnings from a trade or business that are taxable by this state.
SB45, s. 1689
20Section
1689. 71.05 (22) (dm) of the statutes is amended to read:
SB45,845,421
71.05
(22) (dm)
Deduction limits; 1994
and thereafter to 1999. Except as
22provided in par. (f), for taxable years beginning
on or after January 1, 1994 after
23December 31, 1993, and before January 1, 2000, the Wisconsin standard deduction
24is whichever of the following amounts is appropriate. For a single individual who has
25a Wisconsin adjusted gross income of less than $7,500, the standard deduction is
1$5,200. For a single individual who has a Wisconsin adjusted gross income of at least
2$7,500 but not more than $50,830, the standard deduction is the amount obtained
3by subtracting from $5,200 12% of Wisconsin adjusted gross income in excess of
4$7,500 but not less than $0. For a single individual who has a Wisconsin adjusted
5gross income of more than $50,830, the standard deduction is $0. For a head of
6household who has a Wisconsin adjusted gross income of less than $7,500, the
7standard deduction is $7,040. For a head of household who has a Wisconsin adjusted
8gross income of at least $7,500 but not more than $25,000, the standard deduction
9is the amount obtained by subtracting from $7,040 22.515% of Wisconsin adjusted
10gross income in excess of $7,500 but not less than $0. For a head of household who
11has a Wisconsin adjusted gross income of more than $25,000, the standard deduction
12shall be calculated as if the head of household were a single individual. For a married
13couple filing jointly that has an aggregate Wisconsin adjusted gross income of less
14than $10,000, the standard deduction is $8,900. For a married couple filing jointly
15that has an aggregate Wisconsin adjusted gross income of at least $10,000 but not
16more than $55,000, the standard deduction is the amount obtained by subtracting
17from $8,900 19.778% of aggregate Wisconsin adjusted gross income in excess of
18$10,000 but not less than $0. For a married couple filing jointly that has an aggregate
19Wisconsin adjusted gross income of more than $55,000, the standard deduction is $0.
20For a married individual filing separately who has a Wisconsin adjusted gross
21income of less than $4,750, the standard deduction is $4,230. For a married
22individual filing separately who has a Wisconsin adjusted gross income of at least
23$4,750 but not more than $26,140, the standard deduction is the amount obtained
24by subtracting from $4,230 19.778% of Wisconsin adjusted gross income in excess of
25$4,750 but not less than $0. For a married individual filing separately who has a
1Wisconsin adjusted gross income of more than $26,140, the standard deduction is $0.
2The secretary of revenue shall prepare a table under which deductions under this
3paragraph shall be determined. That table shall be published in the department's
4instructional booklets.
SB45, s. 1690
5Section
1690. 71.05 (22) (dp) of the statutes is created to read:
SB45,846,136
71.05
(22) (dp)
Deduction limits, 2000 and thereafter. Except as provided in
7par. (f), for taxable years beginning after December 31, 1999, the Wisconsin standard
8deduction is whichever of the following amounts is appropriate. For a single
9individual who has a Wisconsin adjusted gross income of less than $10,380, the
10standard deduction is $7,200. For a single individual who has a Wisconsin adjusted
11gross income of at least $10,380 but not more than $70,380, the standard deduction
12is the amount obtained by subtracting from $7,200 12% of Wisconsin adjusted gross
13income in excess of $10,380 but not less than $0. For a single individual who has a
14Wisconsin adjusted gross income of more than $70,380, the standard deduction is $0.
15For a head of household who has a Wisconsin adjusted gross income of less than
16$10,380, the standard deduction is $9,300. For a head of household who has a
17Wisconsin adjusted gross income of at least $10,380 but not more than $30,350, the
18standard deduction is the amount obtained by subtracting from $9,300 22.515% of
19Wisconsin adjusted gross income in excess of $10,380 but not less than $0. For a head
20of household who has a Wisconsin adjusted gross income of more than $30,350, the
21standard deduction shall be calculated as if the head of household were a single
22individual. For a married couple filing jointly that has an aggregate Wisconsin
23adjusted gross income of less than $14,570, the standard deduction is $12,970. For
24a married couple filing jointly that has an aggregate Wisconsin adjusted gross
25income of at least $14,570 but not more than $80,150, the standard deduction is the
1amount obtained by subtracting from $12,970 19.778% of aggregate Wisconsin
2adjusted gross income in excess of $14,570 but not less than $0. For a married couple
3filing jointly that has an aggregate Wisconsin adjusted gross income of more than
4$80,150, the standard deduction is $0. For a married individual filing separately
5who has a Wisconsin adjusted gross income of less than $6,920, the standard
6deduction is $6,160. For a married individual filing separately who has a Wisconsin
7adjusted gross income of at least $6,920 but not more than $38,070, the standard
8deduction is the amount obtained by subtracting from $6,160 19.778% of Wisconsin
9adjusted gross income in excess of $6,920 but not less than $0. For a married
10individual filing separately who has a Wisconsin adjusted gross income of more than
11$38,070, the standard deduction is $0. The secretary of revenue shall prepare a table
12under which deductions under this paragraph shall be determined. That table shall
13be published in the department's instructional booklets.
SB45, s. 1691
14Section
1691. 71.05 (22) (ds) of the statutes is amended to read:
SB45,847,415
71.05
(22) (ds)
Standard deduction indexing. For taxable years beginning after
16December 31, 1998
, and before January 1, 2000, and for taxable years beginning
17after December 31, 2000, the dollar amounts of the standard deduction that is
18allowable under
par. pars. (dm)
and (dp) and all of the dollar amounts of Wisconsin
19adjusted gross income under
par. pars. (dm)
and (dp) shall be increased each year by
20a percentage equal to the percentage change between the U.S. consumer price index
21for all urban consumers, U.S. city average, for the month of August of the previous
22year and the U.S. consumer price index for all urban consumers, U.S. city average,
23for the month of August of the year before the previous year, as determined by the
24federal department of labor. Each amount that is revised under this paragraph shall
25be rounded to the nearest multiple of $10 if the revised amount is not a multiple of
1$10 or, if the revised amount is a multiple of $5, such an amount shall be increased
2to the next higher multiple of $10. The department of revenue shall annually adjust
3the changes in dollar amounts required under this paragraph and incorporate the
4changes into the income tax forms and instructions.