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.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill authorizes DOR to prepare and maintain a list of delinquent taxpayer accounts in excess of $25,000, subject to a number of exceptions. The delinquent taxpayer accounts are accounts with tax obligations that are unpaid for more than 90 days after all appeal rights have expired. The list must contain the names, addresses, type of tax due, and amount of tax due, including interest, penalties, fees, and costs for each person on the list. If the person listed is a corporation, the list must also contain the name and address of each of the corporation's officers. The bill also authorizes DOR to create and maintain a site on the Internet that contains the names on the list, with the associated delinquent taxpayer information. DOR is required to update the Internet site on a quarterly basis.
Under the bill, DOR may not post on the Internet the name of any person who has reached an agreement or compromise with DOR or DOJ, and is in compliance with that agreement, regarding the payment of delinquent taxes, or the name of any person who is protected by a stay that is in effect under the federal Bankruptcy Code. To comply with these provisions, DOR is required to update the Internet site each business day.
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. 71.78 (4) (r) of the statutes is created to read:
71.78 (4) (r) The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 71.91 (8) so that the list of such persons is available for public inspection.
SECTION 2. 71.91 (8) of the statutes is created to read:
71.91 (8) INTERNET LISTING OF DELINQUENT TAXPAYERS. The department may prepare and maintain a list of all persons who owe delinquent taxes of any type administered by the department, including interest, penalties, fees, and costs, to the department, in excess of $25,000, which are unpaid for more than 90 days after all appeal rights have expired, and may post the names of persons from this list on the Internet at a site the department creates and maintains for this purpose. If the department places such a posting, the Internet site shall list the names, addresses, type of tax due, and amount of tax due, including interest, penalties, fees, and costs for each person who has one of the delinquent taxpayer accounts. If a listed person is a corporation, the Internet site shall also contain the name and address of each of the corporation's officers, if known. Except as otherwise provided in this subsection, the department shall update the Internet site on a quarterly basis.
The department may not post on the Internet the name of any person who has reached an agreement or compromise with the department, or the department of justice, under s. 71.92 and is in compliance with that agreement, regarding the payment of delinquent taxes, or the name of any person who is protected by a stay that is in effect under the federal Bankruptcy Code; and the Internet posting shall be updated each business day, as defined in s. 562.01 (3m), to comply with these prohibitions.
SECTION 3. 76.30 (2) (i) of the statutes is created to read:
76.30 (2) (i) The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 71.91 (8) so that the list of such persons is available for public inspection.
SECTION 4. 77.61 (5) (b) 12. of the statutes is created to read:
77.61 (5) (b) 12. The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 71.91 (8) so that the list of such persons is available for public inspection.
SECTION 5. 139.91 (1) of the statutes is amended to read:
139.91 (1) The Except as provided in sub. (4), the department may not reveal facts obtained in administering this subchapter, except that the department may publish statistics that do not reveal the identities of dealers.
SECTION 6. 139.91 (4) of the statutes is created to read:
139.91 (4) The secretary of revenue and employees of that department may reveal facts obtained in administering this subchapter for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 71.91 (8) so that the list of such persons is available for public inspection.
SECTION 9441. Effective dates; revenue.
(1) INTERNET LISTING OF DELINQUENT TAXPAYERS. The treatment of sections 71.78 (4) (r), 71.91 (8), 76.30 (2) (i), 77.61 (5) (b) 12., and 131.91 (1) and (4) of the statutes takes effect on the first day of the 6th month beginning after publication.
(End)
LRB-0382LRB-0382/1
RNK:jld:rs
2005 - 2006 LEGISLATURE
DOA:......Statz, BB0126 - Conservation patron licenses, age range for minors
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
natural resources
Fish, game, and wildlife
Under current law, DNR may issue conservation patron licenses to any person 14 years old or older who applies for the license. A conservation patron license gives the licensee the combined privileges of a variety of hunting, fishing, and trapping licenses, including deer hunting licenses, annual fishing licenses, and trapping licenses.
Notwithstanding current law that provides that a person must be 14 years old to receive a conservation patron license, current law specifies a reduced fee for conservation patron licenses issued to people who are at least 12 years old but less than 18 years old. This bill changes current law to clarify that DNR may issue conservation patron licenses to any person who is at least 12 years old.
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. 29.235 (1) of the statutes is amended to read:
29.235 (1) ISSUANCE. A resident conservation patron license shall be issued subject to s. 29.024 by the department to any resident 14 12 years old or older who applies for the license. A nonresident conservation patron license shall be issued subject to s. 29.024 by the department to any person 14 12 years old or older who is not a resident and who applies for the license.
(End)
