The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 36.27 (2) (b) 4. of the statutes is amended to read:
36.27 (2) (b) 4. A person who has served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated in the U.S. armed forces, except service on active duty for training purposes, who was a resident of this state at the time of entry or reentry into active duty, who is a resident of and living in this state at the time of registering at an institution, and who meets one of the conditions in s. 45.001 (4) (a) 1. a. to d., and who is a resident for the purposes of receiving benefits under ch. 45 is entitled to the exemption under par. (a).
(End)
LRB-0370LRB-0370/1
MJL:wlj:pg
2005 - 2006 LEGISLATURE
DOA:......Rogers, BB0114 - American Indian issues initiative
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Education
Primary and secondary education
This bill creates a grant program, funded with Indian gaming revenue, under which a person may apply to DPI for a grant of up to $30,000 to: (1) impart to pupils an appreciation and understanding of different value systems and cultures; (2) promote pupils' understanding of human relations, particularly with regard to American Indians; or (3) assist pupils, schools, and communities in appreciating racial and cultural diversity. The bill also appropriates Indian gaming revenue for the American Indian language and culture education program, which DPI administers.
For further information see the state and local 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. 20.255 (1) (kt) of the statutes is created to read:
20.255 (1) (kt) American Indian language and culture education program; program operations. The amounts in the schedule for the American Indian language and culture education program in subch. IV of ch. 115. All moneys transferred from the appropriation account under s. 20.505 (8) (hm) 11b. shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance on June 30 of each year shall revert to the appropriation account under s. 20.505 (8) (hm).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 20.255 (2) (kj) of the statutes is created to read:
20.255 (2) (kj) Grants for diversity education programs. The amounts in the schedule for grants for pupil diversity under s. 115.49. All moneys transferred from the appropriation account under s. 20.505 (8) (hm) 11c. shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance on June 30 of each year shall revert to the appropriation account under s. 20.505 (8) (hm).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 3. 20.505 (8) (hm) 11b. of the statutes is created to read:
20.505 (8) (hm) 11b. The amount transferred to s. 20.255 (1) (kt) shall be the amount in the schedule under s. 20.255 (1) (kt).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 4. 20.505 (8) (hm) 11c. of the statutes is created to read:
20.505 (8) (hm) 11c. The amount transferred to s. 20.255 (2) (kj) shall be the amount in the schedule under s. 20.255 (2) (kj).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 5. 115.49 of the statutes is created to read:
115.49 Pupil diversity grants . (1) A person may apply to the department under this section for an annual grant to do any of the following:
1. Impart to pupils an appreciation and understanding of different value systems and cultures.
2. Promote pupils' understanding of human relations, particularly with regard to American Indians.
3. Assist pupils, schools, and communities in appreciating racial and cultural diversity.
(2) (a) The department shall award grants under this section from the appropriation under s. 20.255 (2) (kj). No grant may exceed $30,000.
(b) The department shall promulgate rules to implement this section.
(End)
LRB-0371LRB-0371/5
MES:kjf&wlj:jf
2005 - 2006 LEGISLATURE
DOA:......Caucutt, BB0100 - Individual income tax checkoff for veterans trust fund donation
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: creating an individual income tax checkoff for donations to the veterans trust fund.
Analysis by the Legislative Reference Bureau
taxation
Income taxation
Under current law, an individual income tax check-off procedure exists that allows an individual who files a return to designate any amount of additional payment or any amount of a refund due for the endangered resources program, a local professional football district, and a breast cancer research program. This bill creates a similar income tax checkoff for designations to the veterans trust fund (fund), the proceeds of which support various programs that benefit veterans.
Under the bill, an individual who has an income tax liability, is due a refund, or is required to file a return may designate any amount of additional payment, or any amount of a refund due, to the fund on his or her income tax return. If an individual's designation exceeds the amount of his or her refund, he or she must include a check with his or her tax return for the difference between the amount of the designation and the amount of the refund. If an individual who makes a contribution has a tax liability or has no tax liability and is due no refund, he or she must include a check for the amount of the designation with his or her tax return.
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. 20.566 (1) (hp) of the statutes is amended to read:
20.566 (1) (hp) Administration of endangered resources; professional football district; breast cancer research; veterans trust fund voluntary payments. The amounts in the schedule for the payment of all administrative costs, including data processing costs, incurred in administering ss. 71.10 (5), (5e), and (5f), and (5g) and 71.30 (10). All moneys specified for deposit in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., and (5f) (i) and (5g) (h) 4. and 71.30 (10) (i) and (11) (i) shall be credited to this appropriation.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
****NOTE: This is reconciled s. 20.566 (1) (hp). This SECTION has been affected by drafts with the following LRB numbers: 0317/4 and 0341/2.
SECTION 2. 71.10 (5g) of the statutes is created to read:
71.10 (5g) VETERANS TRUST FUND DONATIONS. (a) Definitions. In this subsection:
1. "Department" means the department of revenue.
2. "Veterans trust fund" means the fund under s. 25.36.
(b) Voluntary payments. 1. 'Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual as a veterans trust fund donation.
2. 'Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return as a veterans trust fund donation when the individual files a tax return.
3. 'Designation deducted from refund.' Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department of revenue shall deduct the amount designated on the return as a veterans trust fund donation from the amount of the refund.
(c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return as a veterans trust fund donation:
1. The department shall reduce the designation for the veterans trust fund to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return as a veterans trust fund donation.
2. The designation for the veterans trust fund donation is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
(d) Errors; insufficient refund. If an individual is owed a refund which does not equal or exceed the amount designated on the return as a veterans trust fund donation, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for the veterans trust fund donation to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
(e) Conditions. If an individual places any conditions on a designation for the veterans trust fund donation, the designation is void.
(f) Void designation. If a designation for the veterans trust fund donation is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
(g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
(h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of veterans affairs, the department of administration, and the state treasurer:
1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
2. The total amount received from all designations for veterans trust fund donations made by taxpayers during the previous fiscal year.
3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.
(i) Appropriations. From the moneys received from designations for veterans trust fund donations, an amount equal to the sum of administrative expenses, including data processing costs, certified under par. (h) 1. shall be deposited into the general fund and credited to the appropriation account under s. 20.566 (1) (hp), and the net amount remaining that is certified under par. (h) 3. shall be deposited into the veterans trust fund and used for veterans programs under s. 25.36 (1).
(j) Amounts subject to refund. Amounts designated as veterans trust fund donations under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
SECTION 9341. Initial applicability; revenue.
(1) VETERANS TRUST FUND CHECKOFF. The treatment of sections 71.10 (5g) and 71.30 (11) (i) of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 the treatment of section 71.10 (5g) of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(End)
LRB-0374LRB-0374/3
PJH:kjf:rs
2005 - 2006 LEGISLATURE
DOA:......Caucutt, BB0101 - Registration plate for veterans
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
transportation
Drivers and motor vehicles
Under current law, a person may purchase a specialized registration plate for his or her motor vehicle. Specialized registration plates are issued for various groups, including persons who are veterans, and for current or former members of the armed forces. DOT charges a fee, in addition to the regular registration fee for the particular kind of vehicle, for the issuance or reissuance of a specialized registration plate.
This bill creates a specialized registration plate for persons who are interested in supporting veterans. The bill also requires DOT to deposit all of the additional fees collected for specialized registration plates that are related to veterans or the armed forces into the veterans trust fund. The bill specifies that the additional fee assessed for a specialized plate related to veterans or the armed forces may be claimed as a tax-deductible charitable contribution.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 341.14 (6r) (b) 9. of the statutes is created to read:
341.14 (6r) (b) 9. An additional fee of $15 that is in addition to the fee under subd. 2. shall be charged for the issuance or renewal of a plate issued on an annual basis for a special group specified under par. (f) 1. to 32., 49., 49m., 51., or 56. An additional fee of $30 that is in addition to the fee under subd. 2. shall be charged for the issuance or renewal of a plate issued on the biennial basis for a special group specified under par. (f) 1. to 32., 49., 49m., 51., or 56. if the plate is issued or renewed during the first year of the biennial registration period or $15 for the issuance or renewal if the plate is issued or renewed during the 2nd year of the biennial registration period. All moneys received under this subdivision shall be deposited in the veterans trust fund. To the extent permitted under ch. 71, the fee collected under this subdivision for the issuance or reissuance of a special plate under par. (f) 1. to 32., 49., 49m., 51., or 56. is deductible as a charitable contribution for purposes of taxes under ch. 71.
SECTION 2. 341.14 (6r) (f) 56. of the statutes is created to read:
341.14 (6r) (f) 56. Persons interested in supporting veterans.
(End)
LRB-0375LRB-0375/2
MES:wlj:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0078 - DOR may create and post on the Internet a list of delinquent taxpayer accounts
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: authorizing the Department of Revenue to prepare and maintain a list of delinquent taxpayer accounts and to post on the Internet the names from the list.
