SECTION 10. 71.935 (3) of the statutes is renumbered 71.935 (3) (a) and amended to read:
71.935 (3) (a) If the debt remains uncollected and, in the case of a parking citation, if the debtor has not contested the citation within 20 days after the notice under sub. (2), the department shall set off the debt against any refund that is owed to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county that certified the debt under sub. (2).
SECTION 11. 71.935 (3) (b) of the statutes is created to read:
71.935 (3) (b) The department shall provide the information obtained under sub. (2) to the department of administration. Before reducing any disbursement as provided under this paragraph, the department of administration shall contact the department to verify whether a certified debt that is the basis of the reduction has been collected by other means and, in the case of a parking citation, whether the debtor has contested the citation within 20 days after the notice under sub. (2). If the certified debt remains uncollected and, in the case of a parking citation, the citation has not been contested within 20 days after the notice under sub. (2), the department of administration shall, after any reduction under s. 71.93, reduce the disbursement by the amount of the debtor's certified debt under sub. (2), notify the department of such reduction and disbursement, and remit the amount of the reduction to the department in the manner prescribed by the department. If more than one debt certified under sub. (2) exists for any debtor, the disbursement shall be reduced first by the earliest debt certified. Any legal action contesting a reduction under this paragraph shall be brought against the municipality or county that certified the debt under sub. (2).
SECTION 12. 71.935 (4) of the statutes is amended to read:
71.935 (4) Within 30 days after the end of each calendar quarter, the department shall settle with each municipality and county for the amounts that the department setoff set off or reduced against certified debts for the municipality or county during that calendar quarter.
SECTION 13. 71.935 (5) of the statutes is amended to read:
71.935 (5) At the time of each settlement, each municipality and county shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs and reductions under this section and shall adjust its subsequent charges to each municipality and county to reflect that experience.
SECTION 14. 73.12 (1) (b) of the statutes is amended to read:
73.12 (1) (b) "Vendor" means a person providing goods or services to this state under subch. IV or V of ch. 16 or under ch. 84 if the value of the contract for those goods or services is at least $500.
(End)
LRB-0306LRB-0306/2
JK:wlj:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0068 - Require withholding from nonresident members of pass-through entities
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Income taxation
This bill requires a partnership, a limited liability company, a tax-option corporation, an estate, or a trust that is treated as a pass-through entity for federal income tax purposes to withhold income taxes from income that the entity distributes to a nonresident partner, member, shareholder, or beneficiary.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 71.775 of the statutes is created to read:
71.775 Withholding from nonresident members of pass-through entities. (1) DEFINITIONS. In this section:
(a) "Nonresident" includes an individual who is not domiciled in this state; a partnership, limited liability company, or corporation whose commercial domicile is outside the state; and an estate or a trust that is a nonresident under s. 71.14 (1) to (3m).
(b) "Pass-through entity" means a partnership, a limited liability company, a tax-option corporation, an estate, or a trust that is treated as a pass-through entity for federal income tax purposes.
(2) WITHHOLDING TAX IMPOSED. (a) For the privilege of doing business in this state or deriving income from property located in this state, a pass-through entity that has Wisconsin income for the taxable year that is allocable to a nonresident partner, member, shareholder, or beneficiary shall pay a withholding tax. The amount of the tax imposed under this subsection to be withheld from the income distributable to each nonresident partner, member, shareholder, or beneficiary is equal to the nonresident partner's, member's, shareholder's, or beneficiary's share of income attributable to this state, multiplied by the following:
1. For an individual, an estate, or a trust that is a pass-through entity, the highest tax rate for a single individual for the taxable year under s. 71.06.
2. For a partnership, a limited liability company, or a tax-option corporation that is a pass-through entity, the highest tax rate for the taxable year under s. 71.27.
(b) A pass-through entity that is also a member of another pass-through entity is subject to withholding under this subsection and shall pay the tax based on the share of income that is distributable to each of the entity's nonresident partners, members, shareholders, or beneficiaries.
(3) EXEMPTIONS. (a) A nonresident partner's, member's, shareholder's, or beneficiary's share of income from the pass-through entity that is attributable to this state shall not be included in determining the withholding under sub. (2) if any of the following applies:
1. The partner, member, shareholder, or beneficiary is exempt from taxation under this chapter. For purposes of this subdivision, the pass-through entity may rely on a written statement from the partner, member, shareholder, or beneficiary claiming to be exempt from taxation under this chapter, if the pass-through entity attaches a copy of the statement to its return for the taxable year and if the statement specifies the name, address, federal employer identification number, and reason for claiming an exemption for each partner, member, shareholder, or beneficiary claiming to be exempt from taxation under this chapter.
2. The partner, member, shareholder, or beneficiary has no Wisconsin income other than his or her share of income from the pass-through entity that is attributable to this state and his or her share of such income is less than $1,000.
(b) A pass-through entity that is a joint venture is not subject to the withholding under sub. (2), if the pass-through entity has elected not to be treated as a partnership under section 761 of the Internal Revenue Code.
(4) ADMINISTRATION. (a) Each pass-through entity that is subject to the withholding under sub. (2) shall pay the amount of the tax withheld to the department no later than:
1. For tax-option corporations, the 15th day of the 3rd month following the close of the taxable year.
2. For partnerships, limited liability companies, estates, and trusts, the 15th day of the 4th month following the close of the taxable year.
(b) 1. If the pass-through entity has an extension of time to file its return, the tax withheld under sub. (2) is due on the unextended due date of the entity's return as provided under s. 71.13 (1), 71.20 (1), or 71.24 (1).
2. A pass-through entity that pays the tax withheld under sub. (2) as provided under subd. 1. is not subject to an underpayment of estimated tax under s. 71.09 or 71.29, if 90 percent of the tax that is due for the current taxable year is paid by the unextended due date or if 100 percent of the tax that is due for the taxable year immediately preceding the current taxable year is paid by the unextended due date and the taxable year immediately preceding the current taxable year was a 12-month period. Interest at the rate 12 percent shall be imposed on the unpaid amount of the tax withheld under sub. (2) during any extension period and interest at the rate of 18 percent shall be imposed on the unpaid amount of the tax withheld under sub. (2) for the period beginning with the extended due date and ending with the date that the unpaid amount is paid in full.
(c) On or before the due date, including extensions, of the entity's return, a pass-through entity that withholds tax under sub. (2) shall annually notify each of its nonresident partners, members, shareholders, or beneficiaries of the amount of the tax withheld under sub. (2) that the pass-through entity paid on the nonresident partner's, member's, shareholder's, or beneficiary's behalf. The pass-through entity shall provide a copy of the notice to the department with the return that it files for the taxable year.
(d) A nonresident partner, member, shareholder, or beneficiary of a pass-through entity may claim a credit, as prescribed by the department, on his or her Wisconsin income or franchise tax return for the amount withheld under sub. (2) on his or her behalf. For purposes of this paragraph, the amount withheld under sub. (2) is considered to be paid on the last day of the pass-through entity's taxable year for which the tax is paid.
(e) Any tax withheld under this section shall be held in trust for this state, and a pass-through entity subject to withholding under this section shall be liable to the department for the payment of the tax withheld. No partner, member, shareholder, or beneficiary of a pass-through entity shall have any right of action against the pass-through entity with respect to any amount withheld and paid in compliance with this section.
(f) If a pass-through entity subject to withholding under this section fails to withhold tax as required by this section, the pass-through entity shall be liable for any tax, interest, and penalties. If a nonresident partner, member, shareholder, or beneficiary of the pass-through entity files a return and pays the tax due, the pass-through entity shall not be liable for the tax, but shall be liable for any interest and penalties otherwise applicable for failure to withhold, as provided under ss. 71.82 (2) (d) and 71.83.
SECTION 9341. Initial applicability; revenue.
(1) WITHHOLDING TAXES FROM NONRESIDENT MEMBERS OF PASS-THROUGH ENTITIES. The treatment of section 71.775 of the statutes first applies to taxable years beginning on January 1, 2005.
(End)
LRB-0307LRB-0307/2
RLR:kjf:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0077 - Lottery Retailers Worker's Compensation Debt
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: contracts to sell lottery tickets.
Analysis by the Legislative Reference Bureau
gambling
Under current law, DOR may enter into contracts with retailers to sell lottery tickets. However, DOR may not enter into lottery ticket sales contracts with retailers who are found delinquent in paying state taxes or who are delinquent in making contributions to the unemployment reserve fund. This bill prohibits DOR from entering into lottery ticket sales contracts with retailers who owe payments to the work injury supplemental benefit fund as a result of the death or maiming of an employee or who owe payments to the uninsured employers fund (which is used to pay compensation to injured employees of employers who do not have worker's compensation insurance).
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 565.10 (3) (b) of the statutes is amended to read:
565.10 (3) (b) No lottery retailer contract may be entered into with a person who has been finally adjudged to be delinquent in the payment of taxes under ch. 71, 72, 76, 77, 78, or 139 or, who has been found delinquent in the payment of contributions to the unemployment reserve fund under s. 108.16 in a proceeding under s. 108.10, or who owes a payment to the uninsured employers fund under s. 102.82 or 102.85 (4) or to the work injury supplemental benefit fund under s. 102.49 (5) (a), 102.59 (2), or 102.60 (5) (b) if the person remains delinquent in the payment of liable for those taxes or, contributions, or payments at the time the person seeks to enter into the lottery retailer contract.
SECTION 9341. Initial applicability; revenue.
(1) LOTTERY TICKET SALES CONTRACTS. The treatment of section 565.10 (3) (b) of the statutes first applies to contracts entered into or renewed on the effective date of this subsection.
(End)
LRB-0309LRB-0309/4
RLR&DAK:wlj:jf
2005 - 2006 LEGISLATURE
DOA:......Milioto, BB0020 - Caregiver Investigations and Caregiver Background Check Fees
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: fees for caregiver background checks, investigations of abuse, neglect, or misappropriation by caregivers, and making an appropriation.
Analysis by the Legislative Reference Bureau
health and human services
Other health and human services
Currently, DHFS and certain providers of direct care or treatment services must conduct background checks of caregivers. DHFS may charge a fee for conducting background checks and for providing information on caregivers to providers. The fee may not exceed the reasonable costs of conducting the background checks. The revenues from these fees along with revenues from other licensing and regulatory fees are appropriated for licensing and regulatory activities conducted by DHFS.
Also under current law, DHFS must investigate allegations of abuse, neglect, or misappropriation by a caregiver employed by certain providers of direct care or treatment services.
This bill authorizes DHFS to use revenues from background check, licensing, and regulatory fees to investigate abuse, neglect, or misappropriation by caregivers. The bill eliminates restrictions on the amounts of fees for conducting background checks and providing information to caregivers.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.435 (6) (jm) of the statutes, as affected by 2003 Wisconsin Act 33, is amended to read:
20.435 (6) (jm) Licensing and support services. The amounts in the schedule for the purposes specified in ss. 48.685 (2) (am) and (b) 1., (3) (a) and (b), and (5) (a), 49.45 (47), 50.02 (2), 50.025, 50.065 (2) (am) and (b) 1., (3) (a) and (b), and (5), 50.13, 50.135, 50.36 (2), 50.49 (2) (b), 50.495, 50.52 (2) (a), 50.57 and, 50.981, and 146.40 (4r) (b) and (er), and subch. IV of ch. 50 and to conduct health facilities plan and rule development activities, for accrediting nursing homes, convalescent homes, and homes for the aged, to conduct capital construction and remodeling plan reviews under ss. 50.02 (2) (b) and 50.36 (2), and for the costs of inspecting, licensing or certifying, and approving facilities, issuing permits, and providing technical assistance, that are not specified under any other paragraph in this subsection. All moneys received under ss. 48.685 (8), 49.45 (47) (c), 50.02 (2), 50.025, 50.065 (8), 50.13, 50.36 (2), 50.49 (2) (b), 50.495, 50.52 (2) (a), 50.57, 50.93 (1) (c), and 50.981, all moneys received from fees for the costs of inspecting, licensing or certifying, and approving facilities, issuing permits, and providing technical assistance, that are not specified under any other paragraph in this subsection, and all moneys received under s. 50.135 (2), less the amounts credited to the appropriation account under sub. (4) (gm), shall be credited to this appropriation account.
****NOTE: This is reconciled s. 20.435 (6) (jm). This SECTION has been affected by drafts with the following LRB numbers: 0309/3 and 0316/2.
SECTION 2. 50.065 (8) of the statutes is amended to read:
50.065 (8) The department may charge a fee for obtaining the information required under sub. (2) (am) or (3) (a) or for providing information to an entity to enable the entity to comply with sub. (2) (b) or (3) (b). The fee may not exceed the reasonable cost of obtaining the information. No fee may be charged to a nurse's assistant, as defined in s. 146.40 (1) (d), for obtaining or maintaining the information if to do so would be inconsistent with federal law.
(End)
LRB-0311LRB-0311/3
RLR&DAK:kjf:rs
2005 - 2006 LEGISLATURE
DOA:......Milioto, BB0018 - Community opportunities and recovery waiver
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
health and human services
Medical Assistance
Currently, DHFS administers several programs under waivers of federal Medicaid laws under which Medical Assistance (MA) recipients who reside in state centers for the developmentally disabled or other institutions or who meet certain levels of care requirements are relocated into their communities and provided home and community-based services and long-term care support services.
This bill authorizes DHFS to request, from the secretary of the U.S. Department of Health and Human Services, a waiver of federal Medicaid laws to provide home or community-based services to MA recipients who have serious mental illnesses and who meet certain level of care requirements for services in nursing homes. If DHFS receives the waiver, DHFS may, from general purpose revenues and federal Medicaid funds, contract with a county or a private agency to administer the home or community-based services under the Community Opportunities and Recovery Program created in the bill.
