(4) Any person who possesses cigarettes for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on the cigarettes, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.
SECTION 1980n. 139.363 of the statutes is created to read:
139.363 Preferred claims. If the property of any purchaser of cigarettes from any permittee under this subchapter is seized upon any intermediate or final process of any court in this state, or if the business of any purchaser of cigarettes from any permittee under this subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for cigarettes purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.".
2.
Page 947, line 13: after that line insert:
"SECTION 2009m. 139.801 of the statutes is created to read:
139.801 Bad debt deductions. (1) In this section, "bad debt" means an amount that is equal to the purchase price of tobacco products, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. "Bad debt" does not include financing charges, interest on the wholesale price of tobacco products, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
(2) A distributor who pays the taxes imposed under s. 139.76 may claim as a deduction on a return under s. 139.77 the amount of any such taxes that are attributable to bad debt that the distributor writes off as uncollectible in the distributor's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the distributor is required to file a federal income tax return. A distributor who claims a deduction under this section shall claim the deduction on the return under s. 139.77 that is submitted for the period in which the distributor writes off the amount of the deduction as uncollectible in the distributor's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the distributor subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the distributor shall include the amount collected in the return filed for the period in which the amount is collected and shall pay the tax with the return.
(3) A distributor who claims a deduction under this section shall submit with the return under sub. (2) all of the following:
(a) A copy of the original invoice for the sale of tobacco products that represents bad debt.
(b) Evidence that the tobacco products described in the invoice under par. (a) were delivered to the person who ordered them.
(c) Evidence that the person who ordered and received the tobacco products did not pay the distributor for the tobacco products.
(d) Evidence that the distributor used reasonable collection practices in attempting to collect the amount owed under par. (c).
(4) Any person who possesses tobacco products for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on the tobacco products, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.
SECTION 2009n. 139.802 of the statutes is created to read:
139.802 Preferred claims. If the property of any purchaser of tobacco products from any permittee under this subchapter is seized upon any intermediate or final process of any court in this state, or if the business of any purchaser of tobacco products from any permittee under this subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for tobacco products purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.".
3.
Page 1128, line 6: after that line insert:
"(1k) BAD DEBT DEDUCTIONS AND PREFERRED CLAIMS. The treatment of sections 139.362, 139.363, 139.801, and 139.802 of the statutes takes effect on the first day of the 2nd month beginning after publication.".
(End)
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2005 - 2006 LEGISLATURE
LFB:......Hotynski - Zebra mussels yank
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 417, line 5: delete lines 5 to 24.
(End)
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2005 - 2006 LEGISLATURE
LFB:......Hotynski - Permit fees for activities in navigable waters
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 320, line 11: after that line insert:
"SECTION 241m. 20.370 (4) (bi) of the statutes is amended to read:
20.370 (4) (bi) Water regulation and zoning -- fees. From the general fund, all moneys received under ss. 23.32 (3), 30.28, 31.39 and 281.22 the amounts in the schedule for activities relating to permits and approvals issued under chs. 30 and 31, water quality standards under subch. II of ch. 281 and for wetland mapping under s. 23.32. All moneys received under ss. 23.32 (3), 30.28, 31.39, and 281.22 shall be credited to this appropriation account.".
2.
Page 415, line 4: delete that line.
3.
Page 418, line 19: delete that line.
4.
Page 988, line 14: delete that line.
(End)
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2005 - 2006 LEGISLATURE
LFB:......Dyck - Veterans license plates
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 393, line 10: after that line insert:
"SECTION 529m. 25.40 (1) (a) 4g. of the statutes is created to read:
25.40 (1) (a) 4g. Fees collected under s. 341.14 (6r) (b) 9. that are deposited in the veterans trust fund.".
2.
Page 1010, line 23: after that line insert:
"SECTION 2245m. 341.14 (6r) (b) 2. of the statutes is amended to read:
341.14 (6r) (b) 2. An additional fee of $15 shall be charged for the issuance or reissuance of the plates for special groups specified under par. (f), except that no additional fee may be charged under this subdivision for the issuance or reissuance of the plates for special groups specified under par. (f) 1. to 32., 49., 49m., 51., or 56.".
3.
Page 1011, line 1: delete "An additional" and substitute "A".
4.
Page 1011, line 1: delete the material beginning with "that is" and ending with "subd. 2." on line 2.
5.
Page 1011, line 2: delete "renewal" and substitute "reissuance".
6.
Page 1011, line 2: delete the material beginning with "issued " and ending with "basis" on line 3.
7.
Page 1011, line 3: delete the material beginning with "An" and ending with "registration period." on line 9.
8.
Page 1011, line 9: after "subdivision" insert "in excess of the initial costs of production of the special group plate under par. (f) 56. or $27,600, whichever is less,".
9.
Page 1011, line 10: delete the material beginning with "To" and ending with "ch. 71." on line 13.
(End)
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2005 - 2006 LEGISLATURE
LFB:......Hotynski - Grants to control aquatic invasive species
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 383, line 23: delete lines 23 to 25.
2.
Page 384, line 1: delete lines 1 to 3.
3.
Page 384, line 14: delete the material beginning with "in" and ending with "aquatic species" on line 17 and substitute "in each fiscal year at least $500,000 for cost-sharing grants to be awarded to local governmental units for the control of invasive species that are aquatic species $1,000,000 in fiscal year 2005-06 and $1,500,000 in fiscal year 2006-07 and each fiscal year thereafter".
(End)
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2005 - 2006 LEGISLATURE
LFB:......Hotynski - Motorcyle recreational program funding transfer
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 321, line 19: after that line insert:
"SECTION 247c. 20.370 (5) (ct) of the statutes is amended to read:
20.370 (5) (ct) Recreation aids -- all-terrain vehicle project aids; gas tax payment. As a continuing appropriation, the sum of an amount equal to the estimated all-terrain vehicle gas tax payment and an amount equal to the amount lapsed to the conservation fund on July 1, 2005, from the appropriation account under s. 20.370 (5) (cv), 2003 stats., to provide aid to towns, villages, cities, counties and federal agencies for nonstate all-terrain vehicle projects.
SECTION 247g. 20.370 (5) (ct) of the statutes, as affected by 2005 Wisconsin Act .... (this act), is amended to read:
20.370 (5) (ct) Recreation aids -- all-terrain vehicle project aids; gas tax payment. As a continuing appropriation, the sum of an amount equal to the estimated all-terrain vehicle gas tax payment and an amount equal to the amount lapsed to the conservation fund on July 1, 2005, from the appropriation account under s. 20.370 (5) (cv), 2003 stats., to provide aid to towns, villages, cities, counties and federal agencies for nonstate all-terrain vehicle projects.".
2.
Page 1127, line 17: after that line insert:
"(9m) ALL-TERRAIN VEHICLE PROJECT AIDS. The treatment of section 20.370 (5) (ct) (by SECTION 247g) of the statutes takes effect on July 1, 2007.".
(End)
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2005 - 2006 LEGISLATURE
LFB:......Bonderud - Home building process education contracts
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 886, line 22: after that line insert:
"SECTION 1830e. 101.63 (3m) of the statutes is renumbered 101.657 (1) and amended to read:
101.657 (1) Contract The department shall contract with a private organization to provide education regarding construction standards and inspection requirements under this subchapter and under rules promulgated under this subchapter to builders of dwellings in this state.
(4) Each contract under sub. (1), (2), and (3) shall be a separate contract. The department may only contract with an organization under this subsection if the organization is is limited for these contracts to contracting only with organizations that are described in section 501 (c) (6) of the Internal Revenue Code and is are exempt from federal income tax under section 501 (a) of the Internal Revenue Code.
SECTION 1830g. 101.657 (title) of the statutes is created to read:
101.657 (title) Education contracts for builders and consumers.
SECTION 1830h. 101.657 (2) of the statutes is created to read:
101.657 (2) The department shall contract with a private organization to provide education regarding business practices to builders of dwellings in this state.
SECTION 1830j. 101.657 (3) of the statutes is created to read:
101.657 (3) The department shall contract with a private organization to provide education regarding the dwelling building process to consumers in this state. The education curriculum shall include selecting a contractor, the construction process, and consumer protection.
SECTION 1830m. 101.657 (5) of the statutes is created to read:
101.657 (5) From the appropriation under s. 20.143 (3) (j), beginning with fiscal year 2005-06, the department shall allocate $100,000 annually for the contract required under sub. (2) and at least $600,000 annually for the contract required under sub. (3).".
(End)
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2005 - 2006 LEGISLATURE
LFB:......Pollek - WHEDA lapse: change to $3M in '05-06 and $2M in '06-07; require transfer to housing grant/loan appropriation in Commerce
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 300, line 6: after that line insert:
"SECTION 156m. 20.143 (2) (gm) of the statutes is created to read:
