SB55-ASA1-AA1,588,87 2. "Degree-granting program" means an educational program for which an
8associate, a bachelor's, or a graduate degree is awarded upon successful completion.
SB55-ASA1-AA1,588,99 3. "Family member" has the meaning given in s. 157.061 (7).
SB55-ASA1-AA1,588,1210 4. "Managing employee" means an individual who wholly or partially exercises
11operational or managerial control over, or who directly or indirectly conducts, the
12operation of the claimant's business.
SB55-ASA1-AA1,588,1313 5. "Poverty line" has the meaning given under s. 49.001 (5).
SB55-ASA1-AA1,588,1414 6. "Qualified postsecondary institution" means all of the following:
SB55-ASA1-AA1,588,1715 a. A University of Wisconsin System institution, a technical college system
16institution, or a regionally accredited 4-year nonprofit college or university having
17its regional headquarters and principal place of business in this state.
SB55-ASA1-AA1,588,1918 b. A school approved under s. 45.54, if the school has a physical presence, and
19the delivery of education occurs, in this state.
SB55-ASA1-AA1,588,2120 (b) Subject to the limitations provided in this subsection, a claimant may claim
21as a credit against the tax imposed under s. 71.02 an amount equal to the following:
SB55-ASA1-AA1,589,222 1. Fifty percent of the tuition that the claimant paid or incurred during the
23taxable year for an individual to participate in an education program of a qualified

1postsecondary institution, if the individual was enrolled in a degree-granting
2program.
SB55-ASA1-AA1,589,83 2. Seventy five percent of the tuition that the claimant paid or incurred during
4the taxable year for an individual to participate in an education program of a
5qualified postsecondary institution, if the individual was enrolled in a
6degree-granting program and if the individual's taxable income in the year prior to
7commencing participation in the education program in connection with which a
8credit is claimed is not more than 185% of the poverty line.
SB55-ASA1-AA1,589,119 (c) A claimant may not claim the credit under par. (b) for any tuition amounts
10that the claimant excluded under s. 71.05 (6) (b) 28. or under section 127 of the
11Internal Revenue Code.
SB55-ASA1-AA1,589,1412 (cm) A claimant may not claim the credit under par. (b) for any tuition amounts
13that the claimant paid or incurred for a family member of the claimant or for a family
14member of a managing employee unless all of the following apply:
SB55-ASA1-AA1,589,1815 1. The family member was employed an average of at least 20 hours a week as
16an employee of the claimant, or the claimant's business, during the one-year period
17prior to commencing participation in the education program in connection with
18which the claimant claims a credit under par. (b).
SB55-ASA1-AA1,589,2019 2. The family member is enrolled in a degree-granting program that is
20substantially related to the claimant's business.
SB55-ASA1-AA1,589,2221 3. The family member is making satisfactory progress towards completing the
22degree-granting program under subd. 2.
SB55-ASA1-AA1,589,2423 (d) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit
24under s. 71.28 (4), apply to the credit under this subsection.
SB55-ASA1-AA1,590,8
1(e) Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of tuition under par. (b). A partnership, limited
4liability company, or tax-option corporation shall compute the amount of credit that
5each of its partners, members, or shareholders may claim and shall provide that
6information to each of them. Partners, members of limited liability companies, and
7shareholders of tax-option corporations may claim the credit in proportion to their
8ownership interest.
SB55-ASA1-AA1,590,109 (f) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4),
10applies to the credit under this subsection.".
SB55-ASA1-AA1,590,11 11983. Page 735, line 20: after that line insert:
SB55-ASA1-AA1,590,12 12" Section 2148n. 71.07 (5d) of the statutes is created to read:
SB55-ASA1-AA1,590,1413 71.07 (5d) Industrial, service, and skilled trades apprenticeship credit. (a)
14In this subsection:
SB55-ASA1-AA1,590,2115 1. "Apprentice" means a person who participates in a 2-year to 5-year
16apprenticeship program, as determined and approved by the department, in which
17the person receives instruction leading to qualification as a skilled journeyman in
18any industrial manufacturing trade or private sector service occupation or receives
19instruction in the construction trades leading to qualification as a skilled
20journeyman carpenter, including a floor coverer, millwright, or pile driver; laborer;
21ironworker; or painter, including a taper.
SB55-ASA1-AA1,590,2322 2. "Claimant" means a person who files a claim under this subsection and who
23is a trades trainer, as determined and approved by the department.
SB55-ASA1-AA1,590,2424 3. "Department" means the department of workforce development.
SB55-ASA1-AA1,591,8
1(b) Subject to the limitations provided in this subsection, for taxable years
2beginning after June 30, 2003, a claimant may claim as a credit against the taxes
3imposed under s. 71.02 an amount that is equal to 5% of the wages that the claimant
4paid to an apprentice in the taxable year, but not to exceed $1,400, except that a
5claimant may claim as a credit against the taxes imposed under s. 71.02 an amount
6that is equal to 8% of the wages that the claimant paid to an apprentice in the taxable
7year in which the apprentice completes an apprenticeship program, but not to exceed
8$3,000.
SB55-ASA1-AA1,591,129 (c) No claimant may receive a credit under this subsection unless the claimant
10enters into an agreement with the department permitting the department to post on
11the department's Internet site the claimant's name and address and the number of
12apprentices employed by the claimant during the calendar year.
SB55-ASA1-AA1,591,2313 (d) This subsection does not apply to taxable years that begin after June 30,
142006, if the number of employers training apprentices in department-approved
15programs does not increase by more than 40% from July 1, 2003, to June 30, 2006,
16as determined by the department, except that a claimant who has claimed a credit
17for an apprentice's wages in any taxable year beginning before July 1, 2006, may
18continue to claim a credit for the apprentice's wages in succeeding taxable years,
19until the apprentice completes the apprenticeship program. As soon as practicable
20after June 30, 2006, the department shall certify to the department of revenue the
21number of employers training apprentices in approved programs on July 1, 2003, and
22the number of employers training apprentices in approved programs on June 30,
232006.
SB55-ASA1-AA1,591,2524 (e) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit
25under s. 71.28 (4), apply to the credit under this subsection.
SB55-ASA1-AA1,592,8
1(f) Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of wages under par. (b). A partnership, limited
4liability company, or tax-option corporation shall compute the amount of credit that
5each of its partners, members, or shareholders may claim and shall provide that
6information to each of them. Partners, members of limited liability companies, and
7shareholders of tax-option corporations may claim the credit in proportion to their
8ownership interests.
SB55-ASA1-AA1,592,109 (g) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4),
10applies to the credit under this subsection.".
SB55-ASA1-AA1,592,11 11984. Page 735, line 20: after that line insert:
SB55-ASA1-AA1,592,12 12" Section 2148m. 71.07 (5) (a) 15. of the statutes is amended to read:
SB55-ASA1-AA1,592,1813 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
14under section 213 of the Internal Revenue Code that is exempt from taxation under
15s. 71.05 (6) (b) 17. to 20. and 34. and the amount claimed as a deduction for a
16long-term care insurance policy under section 213 (d) (1) (D) of the Internal Revenue
17Code, as defined in section 7702B (b) of the Internal Revenue Code that is exempt
18from taxation under s. 71.05 (6) (b) 26.".
SB55-ASA1-AA1,592,19 19985. Page 735, line 20: after that line insert:
SB55-ASA1-AA1,592,20 20" Section 2148p. 71.07 (5s) of the statutes is created to read:
SB55-ASA1-AA1,592,2221 71.07 (5s) Conservation land, conservation easement tax credit. (a)
22Definitions. In this subsection:
SB55-ASA1-AA1,593,3
11. "Claimant" means an individual, a sole proprietor, a partner, a member of
2a limited liability company, or a shareholder of a tax-option corporation who files a
3claim under this subsection.
SB55-ASA1-AA1,593,44 2. "Conservation easement" has the meaning given in s. 700.40 (1) (a).
SB55-ASA1-AA1,593,85 3. "Local governmental unit" means a political subdivision of this state, a
6special purpose district in this state, an instrumentality or corporation of such a
7political subdivision or special purpose district, a combination or subunit of any of
8the foregoing, or an instrumentality of the state and any of the foregoing.
SB55-ASA1-AA1,593,109 4. "Nonprofit conservation organization" has the meaning given in s. 23.0955
10(1).
SB55-ASA1-AA1,593,1211 5. "Qualified appraisal" means any appraisal meeting the requirements of the
12regulations prescribed under section 170 (a) (1) of the Internal Revenue Code.
SB55-ASA1-AA1,593,1413 6. "Qualified conservation contribution" has the meaning given in section 170
14(h) of the Internal Revenue Code.
SB55-ASA1-AA1,593,2115 (b) Filing claims. Subject to the limitations provided in this subsection, a
16claimant may claim as a credit against the tax imposed under s. 71.02 an amount
17equal to 50% of the value, based on a qualified appraisal, of property or a
18conservation easement, to the extent that the property or easement is a qualified
19conservation contribution, that is donated to the state, a local governmental unit, or
20a nonprofit conservation organization in the taxable year in which the donation is
21made or the easement is granted.
SB55-ASA1-AA1,593,2322 (c) Limitations. 1. The maximum credit that a claimant may claim under this
23subsection in a taxable year is $100,000.
SB55-ASA1-AA1,593,2524 2. No credit may be allowed under this subsection unless it is claimed within
25the time period under s. 71.75 (2).
SB55-ASA1-AA1,594,4
13. Section 71.28 (4) (e) and (f), as it applies to the credit under s. 71.28 (4),
2applies to the credit under this subsection, except that with regard to the carry-over
3provisions in s. 71.28 (4) (f) the maximum number of years that the credit under this
4subsection may be carried forward is 10 years.
SB55-ASA1-AA1,594,125 4. Partnerships, limited liability companies, and tax-option corporations may
6not claim the credit under this subsection, but the eligibility for, and the amount of,
7the credit are based on the amount calculated under par. (b). A partnership, limited
8liability company, or tax-option corporation shall compute the amount of credit that
9each of its partners, members, or shareholders may claim and shall provide that
10information to each of them. Partners, members of limited liability companies, and
11shareholders of tax-option corporations may claim the credit in proportion to their
12ownership interest.
SB55-ASA1-AA1,594,1413 (5) Part-year residents and nonresidents of this state are not eligible for the
14credit under this subsection.
SB55-ASA1-AA1,594,1915 (d) Administration. The department of revenue may enforce the credit under
16this subsection and may take any action, conduct any proceeding, and proceed as it
17is authorized in respect to taxes under this chapter. The income tax provisions in this
18chapter relating to assessments, refunds, appeals, collection, interest, and penalties
19apply to the credit under this subsection.".
SB55-ASA1-AA1,594,20 20986. Page 737, line 24: after that line insert:
SB55-ASA1-AA1,594,21 21" Section 2150m. 71.10 (4) (cd) of the statutes is created to read:
SB55-ASA1-AA1,594,2222 71.10 (4) (cd) The education credit under s. 71.07 (5r).".
SB55-ASA1-AA1,594,23 23987. Page 737, line 24: after that line insert:
SB55-ASA1-AA1,594,24 24" Section 2150s. 71.10 (4) (cp) of the statutes is created to read:
SB55-ASA1-AA1,595,2
171.10 (4) (cp) Industrial, service, and skilled trades apprenticeship credit
2under s. 71.07 (5d).".
SB55-ASA1-AA1,595,3 3988. Page 737, line 24: after that line insert:
SB55-ASA1-AA1,595,4 4" Section 2150t. 71.10 (3) (a) (title) of the statutes is created to read:
SB55-ASA1-AA1,595,55 71.10 (3) (a) (title) Voluntary payments.
SB55-ASA1-AA1, s. 2150tb 6Section 2150tb. 71.10 (3) (a) of the statutes is renumbered 71.10 (3) (a) 1. and
7amended to read:
SB55-ASA1-AA1,595,148 71.10 (3) (a) 1. `Designation on return.' Every Any individual filing an income
9tax return who has a tax liability or is entitled to a tax refund may designate on the
10return an additional payment in the amount of $1 or a deduction from any refund due
11that individual in the amount of
$1 for the Wisconsin election campaign fund for the
12use of eligible candidates under s. 11.50. If the individuals filing a married couple
13files
a joint return have a tax liability or are entitled to a tax refund, each individual
14spouse may make a designation of $1 under this subsection.
SB55-ASA1-AA1, s. 2150tc 15Section 2150tc. 71.10 (3) (a) 2. and 3. of the statutes are created to read:
SB55-ASA1-AA1,595,1816 71.10 (3) (a) 2. `Designation added to tax owed.' If the individual owes any tax,
17the individual shall remit in full the tax due and an additional $1 for the Wisconsin
18election campaign fund when the individual files a tax return.
SB55-ASA1-AA1,595,2219 3. `Designation deducted from refund.' Except as provided under par. (c) if the
20individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
21(3), the department of revenue shall deduct $1 for the Wisconsin election campaign
22fund from the amount of the refund.
SB55-ASA1-AA1, s. 2150te 23Section 2150te. 71.10 (3) (b) of the statutes is renumbered 71.10 (3) (f) and
24amended to read:
SB55-ASA1-AA1,596,17
171.10 (3) (f) Administration, certification of amounts confidentiality. The
2secretary of revenue shall provide a place for those designations on the face of the
3individual income tax return and shall provide next to that place a statement that
4a designation will not increase tax liability or reduce a refund. Annually on August
515, the secretary of revenue shall certify to the elections board, the department of
6administration and the state treasurer under s. 11.50 the total amount of received
7from all
designations made during the preceding fiscal year. If any individual
8attempts to place any condition or restriction upon a designation, that individual is
9deemed not to have made a designation on his or her tax return
Amounts designated
10for the Wisconsin election campaign fund under this subsection are not subject to
11refund to the taxpayer unless the taxpayer submits information to the satisfaction
12of the department of revenue within 18 months after the date taxes are due or the
13date the return is filed, whichever is later, that the amount designated is clearly in
14error. Any refund granted by the department of revenue under this subdivision shall
15be deducted from the moneys received under this subsection in the fiscal year that
16the refund is certified. The names of persons making designations under this
17subsection shall be strictly confidential
.
SB55-ASA1-AA1, s. 2150tf 18Section 2150tf. 71.10 (3) (bm) of the statutes is created to read:
SB55-ASA1-AA1,596,2319 71.10 (3) (bm) Errors; failure to remit correct amount. If an individual who
20owes a tax fails to remit an amount equal to or in excess of the total of the actual tax
21due, after error corrections, and the amount designated on the return for the
22Wisconsin election campaign fund, the designation for the Wisconsin election
23campaign fund is void.
SB55-ASA1-AA1, s. 2150th 24Section 2150th. 71.10 (3) (c) of the statutes is repealed and recreated to read:
SB55-ASA1-AA1,597,3
171.10 (3) (c) Errors; insufficient refund. If an individual is owed a refund that
2does not equal or exceed $1, after crediting under ss. 71.75 (9) and 71.80 (3) and after
3error corrections, the designation for the Wisconsin election campaign fund is void.
SB55-ASA1-AA1, s. 2150ti 4Section 2150ti. 71.10 (3) (d) of the statutes is created to read:
SB55-ASA1-AA1,597,65 71.10 (3) (d) Conditions. If an individual places any conditions on a designation
6for the Wisconsin election campaign fund, the designation is void.
SB55-ASA1-AA1, s. 2150tj 7Section 2150tj. 71.10 (3) (e) of the statutes is created to read:
SB55-ASA1-AA1,597,118 71.10 (3) (e) Void designation. If a designation for the Wisconsin election
9campaign fund is void, the department of revenue shall disregard the designation
10and determine amounts due, owed, refunded and received without regard to the void
11designation.".
SB55-ASA1-AA1,597,12 12989. Page 737, line 24: after that line insert:
SB55-ASA1-AA1,597,13 13" Section 215ou. 71.10 (4) (cs) of the statutes is created to read:
SB55-ASA1-AA1,597,1514 71.10 (4) (cs) Conservation land, conservation easement tax credit under s.
1571.07 (5s).".
SB55-ASA1-AA1,597,16 16990. Page 738, line 6: after that line insert:
SB55-ASA1-AA1,597,17 17" Section 2153d. 71.10 (5) (h) (intro.) of the statutes is amended to read:
SB55-ASA1-AA1,597,2118 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before
19September 15, the secretary of revenue shall certify to the department of natural
20resources
fish, wildlife, parks, and forestry, the department of administration and
21the state treasurer:".
SB55-ASA1-AA1,597,22 22991. Page 741, line 22: delete "and (3s)" and substitute "(3s), and (5r)".
SB55-ASA1-AA1,597,24 23992. Page 741, line 22: delete that line and substitute "(2dj), (2dL), (2dm),
24(2ds), (2dx) and, (3g), (3s), and (5s) and passed through to partners".
SB55-ASA1-AA1,598,2
1993. Page 742, line 17: delete that line and substitute "105-277, P.L.
2106-519, and P.L. 106-554
, and as".
SB55-ASA1-AA1,598,4 3994. Page 742, line 25: delete "and P.L. 106-554, excluding" and substitute
4"P.L. 06-519, and P.L. 106-554".
SB55-ASA1-AA1,598,5 5995. Page 743, line 1: delete "sections 162 and 165 of P.L. 106-554".
SB55-ASA1-AA1,598,6 6996. Page 743, line 7: after "105-277," insert "P.L. 106-519,".
SB55-ASA1-AA1,598,7 7997. Page 743, line 7: delete "excluding sections 162".
SB55-ASA1-AA1,598,8 8998. Page 743, line 8: delete "and 165 of P.L. 106-554,".
SB55-ASA1-AA1,598,9 9999. Page 743, line 10: delete "and P.L." and substitute "P.L.".
SB55-ASA1-AA1,598,11 101000. Page 743, line 11: delete that line and substitute "106-519, and P.L.
11106-554,
apply for Wisconsin".
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