AB1-SSA1, s. 223
25Section 223. 71.42 (2) (j) of the statutes is amended to read:
AB1-SSA1,129,2
171.42
(2) (j) For taxable years that begin after December 31, 1995, and before
2January 1, 1997, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1995, excluding sections 103, 104
, and 110 of P.L.
4102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
5103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, 6and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-206 and, P.L.
105-277, and P.L. 106-554, and as indirectly affected by P.L.
899-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
9101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
10102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
12103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and
131605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
14105-206 and, P.L.
105-277, and P.L. 106-554, except that "Internal Revenue Code"
15does not include section 847 of the federal Internal Revenue Code. The Internal
16Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the federal Internal Revenue Code enacted after
18December 31, 1995, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1995, and before January 1, 1997, except that
20changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
211123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
22105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and changes
23that indirectly affect the provisions applicable to this subchapter made by P.L.
24104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
25104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
1and P.L. 106-554, apply for Wisconsin purposes at the same time as for federal
2purposes.
AB1-SSA1, s. 224
3Section 224. 71.42 (2) (k) of the statutes is amended to read:
AB1-SSA1,130,44
71.42
(2) (k) For taxable years that begin after December 31, 1996, and before
5January 1, 1998, "Internal Revenue Code" means the federal Internal Revenue Code
6as amended to December 31, 1996, excluding sections 103, 104
, and 110 of P.L.
7102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 8and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
9amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, P.L.
106-36,
10P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as indirectly
11affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
12101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and
13110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1413113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
15103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
16(c)
, 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
17105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and
18P.L. 107-16, excluding section 431 of P.L. 107-16, except that "Internal Revenue
19Code" does not include section 847 of the federal Internal Revenue Code. The
20Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
21purposes. Amendments to the federal Internal Revenue Code enacted after
22December 31, 1996, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 1996, and before January 1, 1998, except that
24changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
25105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding
1section 431 of P.L. 107-16, and changes that indirectly affect the provisions
2applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
3105-277 and, P.L.
106-36,
P.L. 106-554, and P.L. 107-16, excluding section 431 of
4P.L. 107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-SSA1, s. 225
5Section 225. 71.42 (2) (L) of the statutes is amended to read:
AB1-SSA1,131,76
71.42
(2) (L) For taxable years that begin after December 31, 1997, and before
7January 1, 1999, "Internal Revenue Code" means the federal Internal Revenue Code
8as amended to December 31, 1997, excluding sections 103, 104
, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 10and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
11amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
12P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16,
13and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
14P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding
15sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
16excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66,
17P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding
18sections 1123 (b), 1202 (c)
, 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191,
19P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277,
20P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16,
21excluding section 431 of P.L. 107-16, except that "Internal Revenue Code" does not
22include section 847 of the federal Internal Revenue Code. The Internal Revenue
23Code applies for Wisconsin purposes at the same time as for federal purposes.
24Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
25do not apply to this paragraph with respect to taxable years beginning after
1December 31, 1997, and before January 1, 1999, except that changes to the Internal
2Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, 3P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
4P.L. 107-16, and changes that indirectly affect the provisions applicable to this
5subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
6106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
7107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-SSA1, s. 226
8Section 226. 71.42 (2) (m) of the statutes is amended to read:
AB1-SSA1,132,109
71.42
(2) (m) For taxable years that begin after December 31, 1998, and before
10January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
11as amended to December 31, 1998, excluding sections 103, 104
, and 110 of P.L.
12102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 13and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
14amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554,
15P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as indirectly
16affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
17101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and
18110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1913113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
20103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
21(c)
, 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
22105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
23106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16,
24excluding section 431 of P.L. 107-16, except that "Internal Revenue Code" does not
25include section 847 of the federal Internal Revenue Code. The Internal Revenue
1Code applies for Wisconsin purposes at the same time as for federal purposes.
2Amendments to the federal Internal Revenue Code enacted after December 31, 1998,
3do not apply to this paragraph with respect to taxable years beginning after
4December 31, 1998, and before January 1, 2000, except that changes to the Internal
5Revenue Code made by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519,
6P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, 7and changes that indirectly affect the provisions applicable to this subchapter made
8by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L.
9106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin
10purposes at the same time as for federal purposes.
AB1-SSA1, s. 227
11Section 227. 71.42 (2) (n) of the statutes is amended to read:
AB1-SSA1,133,1312
71.42
(2) (n) For taxable years that begin after December 31, 1999,
and before
13January 1, 2001, "Internal Revenue Code" means the federal Internal Revenue Code
14as amended to December 31, 1999, excluding sections 103, 104
, and 110 of P.L.
15102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 16and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
17amended by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573,
18and P.L. 107-16, excluding section 431 of P.L. 107-16, and as indirectly affected by
19P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
20P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
21102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
22(d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
23103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c)
, 1204 (f),
241311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
25105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
1P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L.
2107-16, excluding section 431 of P.L. 107-16, except that "Internal Revenue Code"
3does not include section 847 of the federal Internal Revenue Code. The Internal
4Revenue Code applies for Wisconsin purposes at the same time as for federal
5purposes. Amendments to the federal Internal Revenue Code enacted after
6December 31, 1999, do not apply to this paragraph with respect to taxable years
7beginning after December 31, 1999
, and before January 1, 2001, except that changes
8to the Internal Revenue Code made by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L.
9106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and
10changes that indirectly affect the provisions applicable to this subchapter made by
11P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L.
12107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
13same time as for federal purposes.
AB1-SSA1, s. 228
14Section 228. 71.42 (2) (o) of the statutes is created to read:
AB1-SSA1,134,1415
71.42
(2) (o) For taxable years that begin after December 31, 2000, and before
16January 1, 2002, "Internal Revenue Code" means the federal Internal Revenue Code
17as amended to December 31, 2000, excluding sections 103, 104, and 110 of P.L.
18102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
19and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
20amended by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
107-22, and
21as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
22101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
23103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
24sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
25103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
11123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
2104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
3106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554, P.L.
4106-573, P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
107-22, except
5that "Internal Revenue Code" does not include section 847 of the federal Internal
6Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 2000, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 2000, and before January 1, 2002,
10except that changes to the Internal Revenue Code made by P.L.
107-16, excluding
11section 431 of P.L.
107-16, and P.L.
107-22, and changes that indirectly affect the
12provisions applicable to this subchapter made by P.L.
107-16, excluding section 431
13of P.L.
107-16, and P.L.
107-22, apply for Wisconsin purposes at the same time as
14for federal purposes.
AB1-SSA1, s. 229
15Section 229. 71.42 (2) (p) of the statutes is created to read:
AB1-SSA1,135,916
71.42
(2) (p) For taxable years that begin after December 31, 2001, "Internal
17Revenue Code" means the federal Internal Revenue Code as amended to
18December 31, 2001, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
201202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and section 431 of P.L.
107-16,
21and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
22P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding
23sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
24excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
25P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding
1sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191,
2P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277,
3P.L.
106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554,
4P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
5107-22, except that "Internal Revenue Code" does not include section 847 of the
6federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
7purposes at the same time as for federal purposes. Amendments to the federal
8Internal Revenue Code enacted after December 31, 2001, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2001.
AB1-SSA1, s. 230b
10Section 230b. 71.45 (2) (a) 13. of the statutes is amended to read:
AB1-SSA1,135,2311
71.45
(2) (a) 13. By adding or subtracting, as appropriate, the
difference
12between the depreciation deduction under the federal Internal Revenue Code as
13amended to December 31,
1999 and the depreciation deduction under the federal
14Internal Revenue Code in effect for the taxable year for which the return is filed, so
15as to reflect the fact that the insurer may choose between these 2 deductions 2000,
16except that property first placed in service by the taxpayer on or after
17January 1, 1983, but before January 1, 1987, that, under s. 71.04 (15) (b) and (br),
181985 stats., is required to be depreciated under the Internal Revenue Code as
19amended to December 31, 1980, and property first placed in service in taxable year
201981 or thereafter but before January 1, 1987, that, under s. 71.04 (15) (bm), 1985
21stats., is required to be depreciated under the Internal Revenue Code as amended
22to December 31, 1980, shall continue to be depreciated under the Internal Revenue
23Code as amended to December 31, 1980.
AB1-SSA1, s. 231c
24Section 231c. 71.45 (3) (intro.) of the statutes is amended to read:
AB1-SSA1,136,9
171.45
(3) Apportionment. (intro.)
With respect Except as provided in sub. (3d), 2to
determine Wisconsin income for purposes of the franchise tax, domestic insurers
3not engaged in the sale of life insurance but which
that, in the taxable year, have
4collected received premiums
, other than life insurance premiums, written
on
5subjects of for insurance
on property or risks resident, located or to be performed
6outside this state
, there shall
be subtracted from multiply the net income figure
7derived by application of sub. (2)
(a) to arrive at Wisconsin income constituting the
8measure of the franchise tax an amount calculated by multiplying such adjusted
9federal taxable income by the arithmetic average of the following 2 percentages:
AB1-SSA1,137,211
71.45
(3) (a)
The Subject to sub. (3d), the percentage
of total determined by
12dividing the sum of direct premiums written
on all property and risks for insurance 13other than life insurance,
with respects to all property and risks resident, located,
14or to be performed in this state, and assumed premiums written for reinsurance,
15other than life insurance, with respect to all property and risks resident, located, or
16to be performed in this state, by the sum of direct premiums written for insurance
17on all property and risks, other than life insurance, wherever located
during the
18taxable year, as reflects, and assumed premiums written
on insurance for
19reinsurance on all property and risks, other than life insurance,
where the subject
20of insurance was resident, located or to be performed outside this state wherever
21located. In this paragraph, "direct premiums" means direct premiums as reported
22for the taxable year on an annual statement that is filed by the insurer with the
23commissioner of insurance under s. 601.42 (1g) (a). In this paragraph, "assumed
24premiums" means assumed reinsurance premiums from domestic insurance
1companies as reported for the taxable year on an annual statement that is filed with
2the commissioner of insurance under s. 601.42 (1g) (a).
AB1-SSA1, s. 231e
3Section 231e. 71.45 (3) (b) of the statutes is renumbered 71.45 (3) (b) 1. and
4amended to read:
AB1-SSA1,137,95
71.45
(3) (b) 1.
The Subject to sub. (3d), the percentage
of determined by
6dividing the payroll, exclusive of life insurance payroll, paid in this state in the
7taxable year by total payroll, exclusive of life insurance payroll, paid everywhere in
8the taxable year
as reflects such compensation paid outside this state.
9Compensation.
AB1-SSA1,137,18
102. Under subd. 1., payroll is paid
outside in this state if the individual's service
11is performed entirely
outside in this state; or the individual's service is performed
12both
within and without in and outside this state, but the service performed
within 13outside this state is incidental to the individual's service
without in this state; or
14some service is performed
without in this state and the base of operations, or if there
15is no base of operations, the place from which the service is directed or controlled is
16without in this state, or the base of operations or the place from which the service is
17directed or controlled is not in any state in which some part of the service is
18performed, but the individual's residence is
outside
in this state.
AB1-SSA1,137,2520
71.45
(3d) Premiums factor; domestic insurers. For taxable years beginning
21after December 31, 2003, a domestic insurer that is subject to apportionment under
22sub. (3) and this subsection shall multiply the net income figure derived by the
23application of sub. (2) by an apportionment fraction composed of the percentage
24under sub. (3) (a) representing 55% of the fraction and the percentage under sub. (3)
25(b) 1. representing 45% of the fraction.
AB1-SSA1,138,92
71.45
(3m) Arithmetic average. The Except as provided in sub. (3d), the 3arithmetic average of the 2 percentages referred to in sub. (3) shall be applied to the
4net income figure arrived at by the successive application of sub. (2) (a) and (b) with
5respect to Wisconsin insurers to which sub. (2) (a) and (b) applies and which have
6collected received premiums
, other than life insurance premiums, written
upon
for 7insurance
, other than life insurance, where the subject of such insurance was on
8property or risks resident, located or to be performed outside this state, to arrive at
9Wisconsin income constituting the measure of the franchise tax.
AB1-SSA1, s. 232
10Section 232. 71.83 (2) (b) of the statutes is amended to read:
AB1-SSA1,138,2011
71.83
(2) (b)
Felony. 1. `False income tax return; fraud.' Any person, other than
12a corporation or limited liability company, who renders a false or fraudulent income
13tax return with intent to defeat or evade any assessment required by this chapter
14shall be is guilty of a
Class H felony and may be
fined not more than $10,000 or
15imprisoned for not more than 7 years and 6 months or both, together with assessed 16the cost of prosecution. In this subdivision, "return" includes a separate return filed
17by a spouse with respect to a taxable year for which a joint return is filed under s.
1871.03 (2) (g) to (L) after the filing of that separate return, and a joint return filed by
19the spouses with respect to a taxable year for which a separate return is filed under
20s. 71.03 (2) (m) after the filing of that joint return.
AB1-SSA1,139,221
2. `Officer of a corporation; false franchise or income tax return.' Any officer
22of a corporation or manager of a limited liability company required by law to make,
23render, sign or verify any franchise or income tax return, who makes any false or
24fraudulent franchise or income tax return, with intent to defeat or evade any
25assessment required by this chapter
shall be is guilty of a
Class H felony and may
1be
fined not more than $10,000 or imprisoned for not more than 7 years and 6 months
2or both, together with assessed the cost of prosecution.
AB1-SSA1,139,83
3. `Evasion.' Any person who removes, deposits or conceals or aids in removing,
4depositing or concealing any property upon which a levy is authorized with intent
5to evade or defeat the assessment or collection of any tax administered by the
6department
is guilty of a Class I felony and may be
fined not more than $5,000 or
7imprisoned for not more than 4 years and 6 months or both, together with assessed 8the
costs cost of prosecution.
AB1-SSA1,139,169
4. `Fraudulent claim for credit.'
The A claimant who
filed files a claim for credit
10under s. 71.07, 71.28 or 71.47 or subch. VIII or IX that is false or excessive and
was 11filed with fraudulent intent and any person who
assisted
, with fraudulent intent,
12assists in the preparation or filing of the false or excessive claim or supplied
13information upon which the false or excessive claim was prepared
, with fraudulent
14intent, is guilty of a Class H felony and may be
fined not more than $10,000 or
15imprisoned for not more than 7 years and 6 months or both, together with assessed 16the cost of prosecution.
AB1-SSA1,139,1918
79.005
(3) "Production plant"
also includes does not include substations
and
19general structures.
AB1-SSA1,140,222
79.01
(1) There is established an account in the general fund entitled the
23"Expenditure Restraint Program Account." There shall be appropriated to that
24account $25,000,000 in 1991, in 1992, and in 1993; $42,000,000 in 1994; $48,000,000
25in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and
1in the year 2001;
and $57,570,000 in 2002
; and $58,145,700 in 2003 and in each year
2thereafter.
AB1-SSA1,140,74
79.01
(2d) There is established an account in the general fund entitled the
5"County and Municipal Aid Account." There shall be appropriated to that account
6$750,000,000 in 2003 and $487,000,000 in 2004 and in each year thereafter, plus any
7additional amounts determined under s. 79.035 (2).
AB1-SSA1,140,129
79.01
(2m) There is established an account in the general fund entitled the
10"Public Utility Distribution Account," referred to in this chapter as the "public utility
11account." There shall be appropriated to the public utility account the sums specified
12in s. 79.04 (4), (6), and (7).
AB1-SSA1,140,17
1479.015 Statement of estimated payments. The department of revenue, on
15or before September 15 of each year, shall provide to each municipality and county
16a statement of estimated payments to be made in the next calendar year to the
17municipality or county under ss. 79.03,
79.035, 79.04, 79.05, 79.058
, and 79.06.
AB1-SSA1, s. 236
18Section 236. 79.02 (2) (b) of the statutes is amended to read:
AB1-SSA1,140,2119
79.02
(2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the
20municipality's or county's estimated payments under ss. 79.03,
79.035, 79.04, 79.058
, 21and 79.06 and 100% of the municipality's estimated payments under s. 79.05.
AB1-SSA1,141,723
79.02
(3) Subject to s. 59.605 (4), payments to each municipality and county in
24November shall equal that municipality's or county's entitlement to shared revenues
25under ss. 79.03,
79.035, 79.04, 79.05, 79.058
, and 79.06 for the current year, minus
1the amount distributed to the municipality or county in July.
In November 2002, the
2amount of the payments to each municipality and county under ss. 79.03, 79.04,
379.05, 79.058, and 79.06 to be paid from the appropriation account under s. 20.855
4(4) (rb) shall be the amount of such payments to the municipality or county
5multiplied by the quotient of an amount equal to the moneys available, as
6determined by the department of administration, from the appropriation account
7under s. 20.855 (4) (rb) divided by $826,068,930.
AB1-SSA1,141,119
79.03
(1) Each Ending with the distributions in 2002, each municipality and
10county is entitled to shared revenue, consisting of an amount determined on the basis
11of population under sub. (2), plus an amount determined under sub. (3).
AB1-SSA1, s. 240
12Section 240. 79.03 (3c) (b) (intro.) of the statutes is amended to read:
AB1-SSA1,141,1513
79.03
(3c) (b)
Eligibility. (intro.)
A Ending with the distributions in 2002, a 14municipality is eligible for a payment under this subsection if all of the following
15conditions are met:
AB1-SSA1,141,2518
79.03
(3c) (f)
Distribution amount. If the total amounts calculated under pars.
19(c) to (e) exceed the total amount to be distributed under this subsection, the amount
20paid to each eligible municipality shall be paid on a prorated basis. The total amount
21to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 beginning
22in 1996 and ending in 1999;
and $11,000,000 in the year 2000 and in the year 2001
;. 23The total amount to be distributed under this subsection from ss. 20.835 (1) (b) and
2420.855 (4) (rb) is $11,110,000 in 2002
; and $11,221,100 in 2003 and in each year
25thereafter.
AB1-SSA1,142,163
79.03
(4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and
479.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
5distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300.
6In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s.
720.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
8section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
9municipalities and $168,981,800 to counties. Beginning in 1995 and ending in 2001,
10the total amounts to be distributed under ss. 79.03, 79.04
, and 79.06 from s. 20.835
11(1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the
12total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from
s. ss. 20.835
13(1) (d)
and 20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to
14counties.
In 2003 and subsequent years, the total amounts to be distributed under
15ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $776,783,700 to municipalities
16and $172,378,300 to counties.
AB1-SSA1,142,2119
79.03
(5) (a) In 2002
and 2003, each municipality shall receive a shared
20revenue payment that is equal to the amount of the payment it received in the
21previous year, multiplied by 101%.
AB1-SSA1,142,2423
79.03
(6) Beginning in 2003, no municipality or county may receive payments
24under subs. (2) and (3) and no municipality may receive a payment under sub. (3c).
AB1-SSA1,143,4
179.035 County and municipal aid. (1) (a) 1. Subject to par. (b), in 2003, each
2county shall receive a payment from the county and municipal aid account in an
3amount equal to the total amount of the payments under ss. 79.03 (3), 79.04, 79.058,
4and 79.06 distributed to the county in 2002.
AB1-SSA1,143,75
2. Subject to par. (b), in 2003, each municipality shall receive a payment from
6the county and municipal aid account in an amount equal to the amount of the
7payment under s. 79.03 (5) (a) distributed to the municipality in 2002.
AB1-SSA1,143,168
(b) The department of revenue shall reduce the amount of each payment to a
9county and municipality under par. (a) by subtracting from each such payment an
10amount based on population, as determined by the department, so that the total
11amount of all such payments is $750,000,000, except that no county or municipality
12shall receive a payment in an amount that is less than 35% of the amount of the
13payments specified in par. (a) that the county or municipality received in 2002.
14Notwithstanding s. 79.005 (2), to calculate reductions under this paragraph, the
15department of revenue, in consultation with the department of administration, shall
16estimate population by using the 2000 federal decennial census.
AB1-SSA1,143,24
17(2) (a)
In 2004, counties and municipalities shall receive additional payments.
18The total amount of all such payments shall equal the amount specified for all
19counties and municipalities in 2004, multiplied by the lesser of the percentage that
20represents growth in general fund tax revenue from the 2002-03 fiscal year to the
212003-04 fiscal year, as estimated in the 2003-05 biennial budget act, and the
22percentage equal to the average annual percentage change in the U.S. consumer
23price index for all urban consumers, U.S. city average, as determined by the U.S.
24department of labor, for the 12 months ending on June 30, 2003, plus 1%.
AB1-SSA1,144,12
1(b) Annually, beginning in 2005, counties and municipalities shall receive
2additional payments. The total amount of all such payments shall equal the amount
3all counties and municipalities received from the county and municipal aid account
4in the prior year, multiplied by the lesser of the percentage that represents growth
5in general fund tax revenue from the fiscal year 2 years prior to the fiscal year in
6which a payment is distributed under this paragraph to the fiscal year prior to the
7fiscal year in which a payment is distributed under this paragraph, as estimated by
8either the biennial budget act or ch. 20 as of the end of the biennium, and the
9percentage equal to the average annual percentage change in the U.S. consumer
10price index for all urban consumers, U.S. city average, as determined by the U.S.
11department of labor, for the 12 months ending on June 30 of the year prior to the year
12in which a payment is distributed under this paragraph, plus 1%.
AB1-SSA1,144,2315
79.04
(1) (intro.) Annually
, ending with the distributions in 2002, the
16department of administration, upon certification by the department of revenue, shall
17distribute to a municipality having within its boundaries a production plant or a
18general structure, including production plants and general structures under
19construction, used by a light, heat, or power company assessed under s. 76.28 (2) or
2076.29 (2), except property described in s. 66.0813 unless the production plant is
21owned or operated by a local governmental unit located outside of the municipality,
22or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by
23a municipal electric company under s. 66.0825 the amount determined as follows:
AB1-SSA1,146,6
179.04
(2) (a) Annually,
ending with the distributions in 2002, the department
2of administration, upon certification by the department of revenue, shall distribute
3from the shared revenue account to any county having within its boundaries a
4production plant or a general structure, including production plants and general
5structures under construction, used by a light, heat
, or power company assessed
6under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the
7production plant is owned or operated by a local governmental unit that is located
8outside of the municipality in which the production plant is located, or by an electric
9cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal
10electric company under s. 66.0825 an amount determined by multiplying by 6 mills
11in the case of property in a town and by 3 mills in the case of property in a city or
12village the first $125,000,000 of the amount shown in the account, plus leased
13property, of each public utility except qualified wholesale electric companies, as
14defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either
15"production plant, exclusive of land" and "general structures", or "work in progress"
16for production plants and general structures under construction, in the case of light,
17heat
, and power companies, electric cooperatives
, or municipal electric companies,
18for all property within the municipality in accordance with the system of accounts
19established by the public service commission or rural electrification administration,
20less depreciation thereon as determined by the department of revenue and less the
21value of treatment plant and pollution abatement equipment, as defined under s.
2270.11 (21) (a), as determined by the department of revenue plus an amount from the
23shared revenue account determined by multiplying by 6 mills in the case of property
24in a town, and 3 mills in the case of property in a city or village, of the total original
25cost of production plant, general structures
, and work-in-progress less depreciation,
1land
, and approved waste treatment facilities of each qualified wholesale electric
2company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of
3all property within the municipality. The total of amounts, as depreciated, from the
4accounts of all public utilities for the same production plant is also limited to not
5more than $125,000,000. The amount distributable to a county in any year shall not
6exceed $100 times the population of the county.
AB1-SSA1, s. 247
7Section 247. 79.04 (4) (a) of the statutes is amended to read:
AB1-SSA1,146,148
79.04
(4) (a) Annually,
except for the distribution in 2003, in addition to the
9amount distributed under
sub. (1) subs. (1), (6), and (7), the department of
10administration shall distribute
from the public utility account $50,000 to a
11municipality if spent nuclear fuel is stored within the municipality on December 31
12of the preceding year. If a spent nuclear fuel storage facility is located within one mile
13of a municipality, that municipality shall receive $10,000 annually and the
14municipality where that storage facility is located shall receive $40,000 annually.
AB1-SSA1, s. 248
15Section 248. 79.04 (4) (b) of the statutes is amended to read:
AB1-SSA1,146,2416
79.04
(4) (b) Annually,
except for the distribution in 2003, in addition to the
17amount distributed under
sub. (2) subs. (2), (6), and (7), the department of
18administration shall distribute
from the public utility account $50,000 to a county
19if spent nuclear fuel is stored within the county on December 31 of the preceding year.
20If a spent nuclear fuel storage facility is located at a production plant located in more
21than one county, the payment shall be apportioned according to the formula under
22sub. (1) (c) 2., except that the formula, as it applies to municipalities in that
23subdivision, applies to counties in this paragraph. The payment under this
24paragraph may not be less than $10,000 annually.
AB1-SSA1,147,2
179.04
(5) Beginning in 2003, no municipality or county may receive a payment
2under subs. (1) and (2).
AB1-SSA1,147,134
79.04
(6) (a)
Annually, beginning in 2004, the department of administration,
5upon certification by the department of revenue, shall distribute payments from the
6public utility account, as determined under par. (b), to each municipality and county
7in which a production plant is located, if the production plant is used by a light, heat,
8or power company assessed under s. 76.28 (2) or 76.29 (2); except property described
9in s. 66.0813, unless the production plant is owned or operated by a local
10governmental unit located outside of the municipality; a qualified wholesale electric
11company, as defined in s. 76.28 (1) (gm), a wholesale merchant plant, as defined in
12s. 196.49 (1) (w), an electric cooperative assessed under ss. 76.07 and 76.48,
13respectively, or a municipal electric company under s. 66.0825.
AB1-SSA1,147,1814
(b) Subject to pars. (c) and (e) to (i), each municipality entitled to a payment
15under par. (a) shall receive a payment equal to a portion of the amount determined
16as follows; and, subject to pars. (c) and (f) to (i), each county in which such a
17municipality is located shall receive a payment equal to a portion of the amount
18determined as follows:
AB1-SSA1,147,2019
1. If the total name-plate capacity of the production plants located in the
20municipality is no more than 10 megawatts, $10,000.
AB1-SSA1,147,2221
2. If the total name-plate capacity of the production plants located in the
22municipality exceeds 10 megawatts but is no more than 25 megawatts, $25,000.
AB1-SSA1,147,2423
3. If the total name-plate capacity of the production plants located in the
24municipality exceeds 25 megawatts but is no more than 50 megawatts, $50,000.
AB1-SSA1,148,2
14. If the total name-plate capacity of the production plants located in the
2municipality exceeds 50 megawatts but is no more than 100 megawatts, $150,000.
AB1-SSA1,148,43
5. If the total name-plate capacity of the production plants located in the
4municipality exceeds 100 megawatts but is no more than 200 megawatts, $300,000.
AB1-SSA1,148,65
6. If the total name-plate capacity of the production plants located in the
6municipality exceeds 200 megawatts but is no more than 300 megawatts, $500,000.
AB1-SSA1,148,87
7. If the total name-plate capacity of the production plants located in the
8municipality exceeds 300 megawatts but is no more than 400 megawatts, $700,000.
AB1-SSA1,148,109
8. If the total name-plate capacity of the production plants located in the
10municipality exceeds 400 megawatts but is no more than 800 megawatts, $800,000.
AB1-SSA1,148,1311
9. If the total name-plate capacity of the production plants located in the
12municipality exceeds 800 megawatts but is no more than 1,300 megawatts,
13$1,000,000.
AB1-SSA1,148,1614
10. If the total name-plate capacity of the production plants located in the
15municipality exceeds 1,300 megawatts but is no more than 1,800 megawatts,
16$1,150,000.
AB1-SSA1,148,1917
11. If the total name-plate capacity of the production plants located in the
18municipality exceeds 1,800 megawatts but is no more than 2,400 megawatts,
19$1,300,000.
AB1-SSA1,148,2220
12. If the total name-plate capacity of the production plants located in the
21municipality exceeds 2,400 megawatts but is no more than 3,000 megawatts,
22$1,500,000.
