LRBa1361/1
MES:jd&cjs:pg
2001 - 2002 LEGISLATURE
ASSEMBLY AMENDMENT 6,
TO 2001 ASSEMBLY BILL 843
February 26, 2002 - Offered by Representative Suder.
AB843-AA6,1,8
8"
Section 140m. 71.10 (3) (a) (title) of the statutes is created to read:
AB843-AA6,1,99
71.10
(3) (a) (title)
Voluntary payments.".
AB843-AA6,1,12
11"
Section 141f. 71.10 (3) (a) of the statutes is renumbered 71.10 (3) (a) 1. and
12amended to read:
AB843-AA6,2,7
171.10
(3) (a) 1.
`Designation on return.' Every Any individual filing an income
2tax return
who has a tax liability or is entitled to a tax refund may designate
$1 on
3the return an additional payment in the amount of $5 or a deduction from any refund
4due that individual in the amount of $5 for the Wisconsin election campaign fund for
5the use of eligible candidates under s. 11.50. If
the individuals filing a married couple
6files a joint return
have a tax liability or are entitled to a tax refund, each individual
7spouse may make a designation of
$1
$5 under this subsection.".
AB843-AA6,2,11
11"
Section 141g. 71.10 (3) (a) 2. and 3. of the statutes are created to read:
AB843-AA6,2,1412
71.10
(3) (a) 2. `Designation added to tax owed.' If the individual owes any tax,
13the individual shall remit in full the tax due and an additional $5 for the Wisconsin
14election campaign fund when the individual files a tax return.
AB843-AA6,2,1815
3. `Designation deducted from refund.' Except as provided under par. (c) if the
16individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
17(3), the department of revenue shall deduct $5 for the Wisconsin election campaign
18fund from the amount of the refund.".
AB843-AA6,2,22
21"
Section 142g. 71.10 (3) (b) of the statutes is renumbered 71.10 (3) (f) and
22amended to read:
AB843-AA6,3,223
71.10
(3) (f)
Administration, certification of amounts confidentiality. The
24secretary of revenue shall provide a place for those designations on the face of the
1individual income tax return and shall provide next to that place a statement that
2a designation will
not increase tax".
AB843-AA6,3,10
813. Page 74, line11: after "year" insert "
. If any individual attempts to place
9any condition or restriction upon a designation, that individual is deemed not to have
10made a designation on his or her tax return".
AB843-AA6,3,20
1114. Page 74, line 13: delete the material beginning with "If" and ending with
12"return." on line 16 and substitute "
Amounts designated for the Wisconsin election
13campaign fund under this subsection are not subject to refund to the taxpayer unless
14the taxpayer submits information to the satisfaction of the department of revenue
15within 18 months after the date taxes are due or the date the return is filed,
16whichever is later, that the amount designated is clearly in error. Any refund
17granted by the department of revenue under this subdivision shall be deducted from
18the moneys received under this subsection in the fiscal year that the refund is
19certified. The names of persons making designations under this subsection shall be
20strictly confidential.".
AB843-AA6,3,22
22"
Section 142i. 71.10 (3) (bm) of the statutes is created to read:
AB843-AA6,4,323
71.10
(3) (bm)
Errors; failure to remit correct amount. If an individual who
24owes a tax fails to remit an amount equal to or in excess of the total of the actual tax
1due, after error corrections, and the amount designated on the return for the
2Wisconsin election campaign fund, the designation for the Wisconsin election
3campaign fund is void.
AB843-AA6, s. 142j
4Section 142j. 71.10 (3) (c) of the statutes is repealed and recreated to read:
AB843-AA6,4,75
71.10
(3) (c)
Errors; insufficient refund. If an individual is owed a refund that
6does not equal or exceed $5, after crediting under ss. 71.75 (9) and 71.80 (3) and after
7error corrections, the designation for the Wisconsin election campaign fund is void.
AB843-AA6,4,119
71.10
(3) (d)
Conditions. If an individual places any conditions on a designation
10for the Wisconsin election campaign fund not authorized under par. (a), the
11designation is void.
AB843-AA6,4,1613
71.10
(3) (e)
Void designation. If a designation for the Wisconsin election
14campaign fund is void, the department of revenue shall disregard the designation
15and determine amounts due, owed, refunded and received without regard to the void
16designation.".
AB843-AA6,5,2
19"
(4m) Wisconsin election campaign fund designations. The treatment of
20section 71.10 (3) (b), (bm), (c), (d), and (e) of the statutes, the renumbering and
21amendment of section 71.10 (3) (a) of the statutes and the creation of section 71.10
22(3) (a) (title), 2., and 3. of the statutes first apply to taxable years beginning on
23January 1 of the year in which this subsection takes effect, except that, if this
24subsection takes effect after July 31, the treatment of section 71.10 (3) of the statutes
1first applies to taxable years beginning on January 1 of the year following the year
2in which this subsection takes effect.".