Income taxation
Under current law, a taxpayer may claim income and franchise tax credits based, generally, on the taxpayer's business activities in a location designated by the Department of Commerce as a development zone, opportunity zone, enterprise zone, or agricultural development zone. The taxpayer may claim the credits against the taxes imposed on the income derived from the taxpayer's business activities in the development zone, opportunity zone, enterprise zone, or agricultural development zone. Under this bill, generally, the taxpayer may claim the credits against the taxes imposed on all of the taxpayer's Wisconsin income.
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. 20.835 (2) (cL) of the statutes is amended to read:
20.835 (2) (cL) Development zones location credit. A sum sufficient to make the payments under ss. 71.07 (2dL) (c) 2., 71.28 (1dL) (c) 2., and 71.47 (1dL) (c) 2.
SECTION 2. 71.07 (2di) (b) 1. of the statutes is repealed.
SECTION 3. 71.07 (2dL) (c) 1. of the statutes is repealed.
SECTION 4. 71.07 (2dL) (c) 2. of the statutes is renumbered 71.07 (2dL) (c).
SECTION 5. 71.07 (2dL) (d) of the statutes is amended to read:
71.07 (2dL) (d) Except as provided in par. (c) 2., the carry-over provisions of s. 71.28 (4) (e) and (f) as they relate to the credit under s. 71.28 (4) relate to the credit under this subsection and apply as if the development zone continued to exist.
SECTION 6. 71.07 (2dm) (hm) of the statutes is amended to read:
71.07 (2dm) (hm) Credits claimed A claimant may claim the credit under this subsection, including any credits carried over, may be offset only against the amount of the tax otherwise due under this subchapter attributable to income from the business operations of the claimant in the development zone; except that a claimant in a development zone under s. 560.795 (1) (e) may offset credits, including any credits carried over, against the amount of the tax otherwise due under this subchapter attributable to all of the claimant's income and against the tax attributable to income from directly related business operations of the claimant.
SECTION 7. 71.07 (2dx) (b) (intro.) of the statutes is amended to read:
71.07 (2dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and in s. 73.03 (35), and subject to s. 560.785, for any taxable year for which the person is entitled under s. 560.795 (3) to claim tax benefits or certified under s. 560.765 (3), 560.797 (4) or 560.798 (3), any person may claim as a credit against the taxes imposed on the person's income from the person's business activities in a development zone otherwise due under this chapter the following amounts:
SECTION 8. 71.28 (1di) (b) 1. of the statutes is repealed.
SECTION 9. 71.28 (1dL) (c) 1. of the statutes is repealed.
SECTION 10. 71.28 (1dL) (c) 2. of the statutes is renumbered 71.28 (1dL) (c).
SECTION 11. 71.28 (1dL) (d) of the statutes is amended to read:
71.28 (1dL) (d) Except as provided in par. (c) 2., the carry-over provisions of sub. (4) (e) and (f) as they relate to the credit under that subsection relate to the credit under this subsection and apply as if the development zone continued to exist.
SECTION 12. 71.28 (1dm) (hm) of the statutes is amended to read:
71.28 (1dm) (hm) Credits claimed A claimant may claim the credit under this subsection, including any credits carried over, may be offset only against the amount of the tax otherwise due under this subchapter attributable to income from the business operations of the claimant in the development zone; except that a claimant in a development zone under s. 560.795 (1) (e) may offset credits, including any credits carried over, against the amount of the tax otherwise due under this subchapter attributable to all of the claimant's income and against the tax attributable to income from directly related business operations of the claimant.
SECTION 13. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
71.28 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and in s. 73.03 (35), and subject to s. 560.785, for any taxable year for which the person is entitled under s. 560.795 (3) to claim tax benefits or certified under s. 560.765 (3), 560.797 (4) or 560.798 (3), any person may claim as a credit against the taxes imposed on the person's income from the person's business activities in a development zone otherwise due under this chapter the following amounts:
SECTION 14. 71.47 (1di) (b) 1. of the statutes is repealed.
SECTION 15. 71.47 (1dL) (c) 1. of the statutes is repealed.
SECTION 16. 71.47 (1dL) (c) 2. of the statutes is renumbered 71.47 (1dL) (c).
SECTION 17. 71.47 (1dL) (d) of the statutes is amended to read:
71.47 (1dL) (d) Except as provided in par. (c) 2., the carry-over provisions of sub. (4) (e) and (f) as they relate to the credit under that subsection relate to the credit under this subsection and apply as if the development zone continued to exist.
SECTION 18. 71.47 (1dm) (hm) of the statutes is amended to read:
71.47 (1dm) (hm) Credits claimed A claimant may claim the credit under this subsection, including any credits carried over, may be offset only against the amount of the tax otherwise due under this subchapter attributable to income from the business operations of the claimant in the development zone; except that a claimant in a development zone under s. 560.795 (1) (e) may offset credits, including any credits carried over, against the amount of the tax otherwise due under this subchapter attributable to all of the claimant's income; and against the tax attributable to income from directly related business operations of the claimant.
SECTION 19. 71.47 (1dx) (b) (intro.) of the statutes is amended to read:
71.47 (1dx) (b) Credit. (intro.) Except or as provided in pars. (be) and (bg) and in s. 73.03 (35), and subject to s. 560.785, for any taxable year for which the person is entitled under s. 560.795 (3) to claim tax benefits or certified under s. 560.765 (3), 560.797 (4) or 560.798 (3), any person may claim as a credit against the taxes imposed on the person's income from the person's business activities in a development zone otherwise due under this chapter the following amounts:
SECTION 9341. Initial applicability; revenue.
(1) CLAIMING DEVELOPMENT ZONE CREDITS. The treatment of sections 20.835 (2) (cL), 71.07 (2di) (b) 1., (2dL) (c) 1. and 2. and (d), (2dm) (hm), and (2dx) (b) (intro.), 71.28 (1di) (b) 1., (1dL) (c) 1. and 2. and (d), (1dm) (hm), and (1dx) (b) (intro.), and 71.47 (1di) (b) 1., (1dL) (c) 1. and 2. and (d), (1dm) (hm), and (1dx) (b) (intro.) of the statutes first applies to credits claimed for taxable years beginning on January 1, 2005, including unused credits carried forward from prior years to taxable years beginning on January 1, 2005, except that if this subsection takes effect after July 31, the treatment of sections 20.835 (2) (cL), 71.07 (2di) (b) 1., (2dL) (c) 1. and 2. and (d), (2dm) (hm), and (2dx) (b) (intro.), 71.28 (1di) (b) 1., (1dL) (c) 1. and 2. and (d), (1dm) (hm), and (1dx) (b) (intro.), and 71.47 (1di) (b) 1., (1dL) (c) 1. and 2. and (d), (1dm) (hm), and (1dx) (b) (intro.) of the statutes first applies to credits claimed for taxable years beginning on January 1 of the year following the year in which this subsection takes effect, including unused credits carried forward from prior years to taxable years beginning on January 1 of the year in which this subsection takes effect.
(End)
LRB-0403LRB-0403/2
JK:wlj:rs
2005 - 2006 LEGISLATURE
DOA:......Percy, BB0094 - Definition of a member of a targeted group as it applies to community, enterprise, and agricultural development zones
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
Under current law, a taxpayer may claim income and franchise tax credits based, generally, on the taxpayer's business activities in a location the Department of Commerce designates as a development zone, including an opportunity zone, enterprise zone, or agricultural development zone. The taxpayer may claim credits, in part, based on the number of full-time jobs that the taxpayer creates in the development zone that are filled by a member of a targeted group.
Under current law, a member of a targeted group includes an individual who resides in an area that the federal government designates as an empowerment zone or enterprise community. Under this bill, a member of a targeted group includes an individual who resides in an area that the federal government designates as an economic revitalization area.
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. 71.07 (2dx) (a) 5. of the statutes is amended to read:
71.07 (2dx) (a) 5. "Member of a targeted group" means a person who resides in an empowerment zone, or an enterprise community, that the U.S. government designates area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin works Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp recipient;, if the person has been certified in the manner under sub. (2dj) (am) 3. by a designated local agency, as defined in sub. (2dj) (am) 2.
SECTION 2. 71.28 (1dx) (a) 5. of the statutes is amended to read:
71.28 (1dx) (a) 5. "Member of a targeted group" means a person who resides in an empowerment zone, or an enterprise community, that the U.S. government designates area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin works Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp recipient;, if the person has been certified in the manner under sub. (1dj) (am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
SECTION 3. 71.47 (1dx) (a) 5. of the statutes is amended to read:
71.47 (1dx) (a) 5. "Member of a targeted group" means a person who resides in an empowerment zone, or an enterprise community, that the U.S. government designates area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin works Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp recipient;, if the person has been certified in the manner under sub. (1dj) (am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
SECTION 9341. Initial applicability; revenue.
(1) MEMBER OF TARGETED GROUP. The treatment of sections 71.07 (2dx) (a) 5., 71.28 (1dx) (a) 5., and 71.47 (1dx) (a) 5. of the statutes first applies to taxable years beginning on January 1, 2005.
(End)
LRB-0404LRB-0404/5
GMM:wlj:ch
2005 - 2006 LEGISLATURE
DOA:......Fath, BB0138 - Transfer of day care licensing from DHFS to DWD
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
Children
Under current law, no person may for compensation provide care and supervision for four or more children under the age of seven for less than 24 hours a day unless the person obtains a license from DHFS to operate a day care center. To obtain a license to operate a day care center, a person must, among other things, meet the minimum requirements for a license promulgated by DHFS by rule. Current law also authorizes DHFS to inspect and investigate day care centers and to impose certain sanctions and penalties on a person who operates a day care center without a license or who violates a provision of licensure or a minimum standard for the operation of a day care center promulgated by DHFS by rule.
This bill transfers from DHFS to DWD the authority to license day care centers, to promulgate rules establishing minimum requirements for day care center licensure and minimum standards for day care center operation, to inspect and investigate day care centers, and to impose sanctions and penalties for operating a day care center without a license or for violating a provision of day care center licensure or a minimum standard for the operation of a day care center.
Under current law, before DHFS may issue a license to a day care center that provides care and supervision for nine or more children, the day care center must pay a biennial fee of $30.25, plus a biennial fee of $8.47 per child, based on the number of children that the day care center is licensed to serve. This bill increases that per child fee to $16.94.
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. 16.841 (1) (b) of the statutes is amended to read:
16.841 (1) (b) "Child care provider" means a provider licensed under s. 48.65 49.98, certified under s. 48.651 49.156, or established or contracted for under s. 120.13 (14).
SECTION 2. 20.435 (3) (jm) of the statutes is amended to read:
20.435 (3) (jm) Licensing activities. The amounts in the schedule for the costs of licensing child welfare agencies under s. 48.60, foster homes and treatment foster homes under s. 48.62, group homes under s. 48.625, day care centers under s. 48.65 and shelter care facilities under s. 938.22 (7). All moneys received for these licensing activities and from fees under ss. 48.615, 48.625, 48.65 (3) and 938.22 (7) (b) and (c) shall be credited to this appropriation account.
SECTION 3. 20.445 (3) (cm) of the statutes is amended to read:
20.445 (3) (cm) Wisconsin works Works child care and day care center licensing. The amounts in the schedule for paying child care subsidies under s. 49.155 and for the cost of licensing day care centers under s. 49.98.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 4. 20.445 (3) (jm) of the statutes is created to read:
20.445 (3) (jm) Day care center licensing. All moneys received from day care center licensing activities and from fees under s. 49.98 (3) to be used for the costs of licensing day care centers under s. 49.98.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 5. 20.445 (3) (mc) of the statutes is amended to read:
20.445 (3) (mc) Federal block grant operations. The amounts in the schedule, less the amounts withheld under s. 49.143 (3), for the purposes of operating and administering the block grant programs for which the block grant moneys are received and transferring moneys to the appropriation accounts under s. 20.435 (3) (kx) and (6) (kx). All block grant moneys received for these purposes from the federal government or any of its agencies for the state administration of federal block grants shall be credited to this appropriation account.
****NOTE: This is reconciled s. 20.445 (3) (mc). This SECTION has been affected by drafts with the following LRB numbers: LRB-0404/3 and LRB-1662/1.
SECTION 6. 21.72 (1) (a) 3m. of the statutes is created to read:
21.72 (1) (a) 3m. A license issued under ss. 49.98 and 49.99.
SECTION 7. 46.03 (7) (c) of the statutes is repealed.
SECTION 8. 46.03 (7) (cm) of the statutes is repealed.
SECTION 9. 46.16 (2) of the statutes is amended to read:
46.16 (2) CHILD WELFARE AGENCIES; FOSTER HOMES; TREATMENT FOSTER HOMES; CHILD CARE CENTERS; DAY NURSERIES; NURSERY SCHOOLS. It. The department may license and revoke licenses of and exercise supervision over all child welfare agencies and the placement of children in foster homes and treatment foster homes, and grant permits licenses to foster homes, and treatment foster homes, child care centers, day nurseries and nursery schools. In the discharge of this duty it the department may inspect the records of child welfare agencies, child care centers, day nurseries, nursery schools and visit all institutions conducted by them operated by child welfare agencies and all foster homes and treatment foster homes in which children are placed.
SECTION 10. 46.16 (2m) of the statutes is repealed.
SECTION 11. 46.16 (2s) of the statutes is repealed.
SECTION 12. 48.48 (10) of the statutes is amended to read:
