LRB-0335LRB-0335/2
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2005 - 2006 LEGISLATURE
DOA:......Fath, BB0117 - W-2 Trial Jobs Plus pilot project
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
Wisconsin Works
The Wisconsin Works (W-2) program under current law provides work experience and benefits for low-income custodial parents who are at least 18 years old, as well as job search assistance to noncustodial parents who are required to pay child support, to minor custodial parents, and to pregnant women who are not custodial parents. Also, an individual who is the parent of a child under the age of 13 or, if the child is disabled, under the age of 19, is eligible for a child care subsidy under the W-2 program if the individual needs child care services to participate in various educational or work activities. The W-2 program, which is funded with federal Temporary Assistance for Needy Families (TANF) block grant moneys, federal child care block grant moneys, and state general purpose revenue, is administered by DWD, which in turn contracts with W-2 agencies to administer the program on the local level.
The work components under W-2, called employment positions, consist of three categories: 1) trial jobs, under which an individual receives at least minimum wage from an employer and the W-2 agency pays a wage subsidy of up to $300 per month to the employer; 2) community service jobs, under which an individual works in a project that serves a useful public purpose or that will generate revenue to wholly or partially offset the project's cost and receives a monthly grant of up to $673 from the W-2 agency; and 3) transitional placements, under which an individual participates in work activities in a community rehabilitation program, a job similar to a community service job, or volunteer activities and receives a monthly grant of up to $628 from the W-2 agency. Employers for all employment positions must meet criteria established by DWD by rule, and all participants in all employment positions must search for unsubsidized employment the entire time that they are participating in any W-2 employment position. Also under current law, DWD is directed to continue the creation and implementation of a subsidized work program.
This bill eliminates the directive to DWD to continue the creation and implementation of a subsidized work program and requires DWD to conduct, from January 1, 2006, to June 30, 2007, a pilot project for a trial jobs plus program. The pilot project must be limited to 1,000 participants and must be conducted in at least one of the geographical areas of the state established for administering the W-2 program that is located in Milwaukee County and in at least two of those geographical areas that are not in Milwaukee County. Under the project, a W-2 agency pays a wage subsidy, as well as reimbursing up to 100 percent of federal social security taxes, state and federal unemployment contributions, and worker's compensation insurance premiums, to an employer that employs a project participant and that agrees to make a good faith effort to retain the participant as an unsubsidized employee after the wage subsidy ends if the participant successfully completes participation in the trial job plus. If the employer does not retain the participant, the employer must serve as an employment reference for the participant or provide a written performance evaluation of the participant, including recommendations for improvement. The wage subsidy may not exceed the federal minimum wage for no more than 30 hours of work per week, and any required training activities are counted toward the participant's work hours. An individual may participate in a trial job plus for up to six months, with a possible three-month extension.
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. 49.147 (3) (d) of the statutes is created to read:
49.147 (3) (d) Trial jobs plus pilot project. The department shall design and, from January 1, 2006, to June 30, 2007, conduct a pilot project for a trial jobs plus program that includes the following features:
1. The project is limited to 1,000 participants and is conducted in at least one of the geographical areas established by the department under s. 49.143 (6) that is in Milwaukee County and in at least 2 of those geographical areas that are not in Milwaukee County.
2. Except as otherwise provided in this paragraph, all provisions of the statutes that apply to the trial job program or a trial job under this subsection apply to the pilot project or a trial job plus under this paragraph, including eligibility requirements.
3. An employer that employs a participant under this paragraph and receives a wage subsidy shall agree to make a good faith effort to retain the participant as a permanent unsubsidized employee after the wage subsidy ends if the participant successfully completes participation in the trial job plus. An employer shall also agree that, if the employer does not retain a participant as a permanent unsubsidized employee, the employer will serve as an employment reference for the participant or provide to the Wisconsin Works agency or intermediary under subd. 4. a written performance evaluation of the participant, including recommendations for improvements.
4. The Wisconsin Works agency may contract with an intermediary that acts as any of the following:
a. A placement agency.
b. An employer of record of a participant under this paragraph.
c. A provider of supportive services, including coaching, mentoring, counseling, or job placement services.
5. Subject to subd. 3., the Wisconsin Works agency or intermediary under subd. 4. pays an employer that employs a participant under this paragraph a monthly wage subsidy that does not exceed the federal minimum wage for no more than 30 hours of work per week. In addition, the Wisconsin Works agency or intermediary reimburses the employer for up to 100 percent of all of the following costs that are attributable to employment of the participant:
a. Federal social security taxes.
b. State and federal unemployment contributions or taxes, if any.
c. Worker's compensation insurance premiums, if any.
6. Training activities prescribed by the employer under par. (am) consistent with training provided to other employees at the worksite are considered work for purposes of calculating the wage subsidy.
7. Participation by an individual in a trial job plus is limited to 6 months with a possible extension of up to 3 months.
8. Notwithstanding the ending date for the project, for any participant who is accepted into the program before June 30, 2007, payments under subd. 5. shall be made until the participant completes his or her participation in the trial job plus.
SECTION 2. 49.155 (1m) (a) 3. of the statutes is amended to read:
49.155 (1m) (a) 3. Work in a Wisconsin works Works employment position, including participation in job search, orientation, and training activities under s. 49.147 (2) (a) and in education or training activities under s. 49.147 (3) (am) or (d), (4) (am), or (5) (bm).
SECTION 3. 71.07 (2dx) (b) 2. of the statutes is amended to read:
71.07 (2dx) (b) 2. The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 4. 71.07 (2dx) (b) 3. of the statutes is amended to read:
71.07 (2dx) (b) 3. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 5. 71.07 (2dx) (b) 4. of the statutes is amended to read:
71.07 (2dx) (b) 4. The amount determined by multiplying the amount determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under sub. (2dj), in an enterprise development zone under s. 560.797 and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 6. 71.07 (2dx) (b) 5. of the statutes is amended to read:
71.07 (2dx) (b) 5. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under sub. (2dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 7. 71.28 (1dx) (b) 2. of the statutes is amended to read:
71.28 (1dx) (b) 2. The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 8. 71.28 (1dx) (b) 3. of the statutes is amended to read:
71.28 (1dx) (b) 3. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 9. 71.28 (1dx) (b) 4. of the statutes is amended to read:
71.28 (1dx) (b) 4. The amount determined by multiplying the amount determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under sub. (1dj), in an enterprise development zone under s. 560.797 and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 10. 71.28 (1dx) (b) 5. of the statutes is amended to read:
71.28 (1dx) (b) 5. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under sub. (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 11. 71.47 (1dx) (b) 2. of the statutes is amended to read:
71.47 (1dx) (b) 2. The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 12. 71.47 (1dx) (b) 3. of the statutes is amended to read:
71.47 (1dx) (b) 3. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 13. 71.47 (1dx) (b) 4. of the statutes is amended to read:
71.47 (1dx) (b) 4. The amount determined by multiplying the amount determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under sub. (1dj), in an enterprise development zone under s. 560.797 and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 14. 71.47 (1dx) (b) 5. of the statutes is amended to read:
71.47 (1dx) (b) 5. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under sub. (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3) (d) 5. for those jobs.
SECTION 15. 227.01 (13) (zL) of the statutes is created to read:
227.01 (13) (zL) Relates to the trial jobs plus pilot project under s. 49.147 (3) (d).
SECTION 16. 227.01 (13) (zL) of the statutes, as created by 2005 Wisconsin Act .... (this act), is repealed.
SECTION 17. 2003 Wisconsin Act 33, section 9159 (4f) is repealed.
SECTION 9341. Initial applicability; revenue.
(1) DEVELOPMENT ZONES TAX CREDITS. The treatment of sections 71.07 (2dx) (b) 2., 3., 4., and 5., 71.28 (1dx) (b) 2., 3., 4., and 5., and 71.47 (1dx) (b) 2., 3., 4., and 5. of the statutes first applies to taxable years beginning on January 1, 2006.
SECTION 9454. Effective dates; workforce development.
(1) TRIAL JOBS PLUS RULES EXCLUSION. The repeal of section 227.01 (13) (zL) of the statutes takes effect on July 1, 2007.
(End)
LRB-0341LRB-0341/3
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2005 - 2006 LEGISLATURE
DOA:......Caucutt, BB0099 - Designated veterans trust fund donation on corporate tax return
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 allows a corporation that files a state tax return to designate on its return any part of its refund, or any amount in addition to taxes owed, as a donation to the veterans trust fund.
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. 71.30 (11) of the statutes is created to read:
71.30 (11) VETERANS TRUST FUND. (a) Definitions. In this subsection, "veterans trust fund" means the fund under s. 25.36.
(b) Voluntary payments. 1. 'Designation on return.' A corporation filing an income or franchise tax return may designate on the return any amount of additional payment or any amount of a refund that is due the corporation as a donation to the veterans trust fund to be used for veterans programs under s. 25.36 (1).
2. 'Designation added to tax owed.' If the corporation owes any tax, the corporation shall remit in full the tax due and the amount designated on the return as a donation to the veterans trust fund when the corporation files a tax return.
3. 'Designation deducted from refund.' Except as provided under par. (d), and subject to ss. 71.75 (9) and 71.80 (3), if the corporation is owed a refund, the department shall deduct the amount designated on the return as a donation to the veterans trust fund from the amount of the refund.
(c) Errors; failure to remit correct amount. 1. 'Reduced designation.' If a corporation remits an amount that exceeds the tax due, after error corrections, but that is less than the total of the tax due, after error corrections, and the amount designated by the corporation on the return as a donation to the veterans trust fund, the department shall reduce the designation to reflect the amount remitted that exceeds the tax due, after error corrections.
2. 'Void designation.' The designation for a donation to the veterans trust fund is void if the corporation remits an amount equal to or less than the tax due, after error corrections.
(d) Errors; insufficient refund. If a corporation is owed a refund that is less than the amount designated on the return as a donation to the veterans trust fund, after attachment and crediting under ss. 71.75 (9) and 71.80 (3) and after error corrections, the department shall reduce the designation to reflect the actual amount of the refund the corporation is otherwise owed.
(e) Conditions. If a corporation places any conditions on a designation for a donation to the veterans trust fund, the designation is void.
(f) Void designation. If a designation for a donation to the veterans trust fund is void, the department shall disregard the designation and determine the amounts due, owed, refunded, and received.
(g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the corporate income and franchise tax returns and the secretary shall highlight that place on the returns by a symbol chosen by the department of veterans affairs that relates to veterans.
(h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of veterans affairs and the department of administration:
1. The total amount of the administrative costs, including data processing costs, incurred by the department of revenue in administering this subsection during the previous fiscal year.
2. The total amount received from all designations to the veterans trust fund under this subsection made by corporations during the previous fiscal year.
