SB451: Bill Text

SB451, s. 25 Section 25. 16.75 (8) (a) 2. of the statutes is amended to read:

SB451,15,2 16.75 (8) (a) 2. Each agency and authority other than the University of Wisconsin Hospitals and Clinics Authority and the Health Insurance Risk-Sharing Plan Authority shall ensure that the average recycled or recovered content of all paper purchased by the agency or authority measured as a proportion, by weight, of the fiber content of paper products purchased in a fiscal year, is not less than 40% of all purchased paper.

SB451, s. 26 Section 26. 16.75 (9) of the statutes is amended to read:

SB451,15,8 16.75 (9) The department, any other designated purchasing agent under s. 16.71 (1), any agency making purchases under s. 16.74, and any authority other than the University of Wisconsin Hospitals and Clinics Authority and the Health Insurance Risk-Sharing Plan Authority shall, to the extent practicable, make purchasing selections using specifications prepared under s. 16.72 (2) (f).

SB451, s. 27 Section 27. 16.765 (1) of the statutes is amended to read:

SB451,15,19 16.765 (1) Contracting agencies, the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and Entertainment Corporation shall include in all contracts executed by them a provision obligating the contractor not to discriminate against any employee or applicant for employment because of age, race, religion, color, handicap, sex, physical condition, developmental disability as defined in s. 51.01 (5), sexual orientation as defined in s. 111.32 (13m), or national origin and, except with respect to sexual orientation, obligating the contractor to take affirmative action to ensure equal employment opportunities.

SB451, s. 28 Section 28. 16.765 (2) of the statutes is amended to read:

SB451,16,11 16.765 (2) Contracting agencies, the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and Entertainment Corporation shall include the following provision in every contract executed by them: "In connection with the performance of work under this contract, the contractor agrees not to discriminate against any employee or applicant for employment because of age, race, religion, color, handicap, sex, physical condition, developmental disability as defined in s. 51.01 (5), sexual orientation or national origin. This provision shall include, but not be limited to, the following: employment, upgrading, demotion or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. Except with respect to sexual orientation, the contractor further agrees to take affirmative action to ensure equal employment opportunities. The contractor agrees to post in conspicuous places, available for employees and applicants for employment, notices to be provided by the contracting officer setting forth the provisions of the nondiscrimination clause".

SB451, s. 29 Section 29. 16.765 (4) of the statutes is amended to read:

SB451,16,17 16.765 (4) Contracting agencies, the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and Entertainment Corporation shall take appropriate action to revise the standard government contract forms under this section.

SB451, s. 30 Section 30. 16.765 (5) of the statutes is amended to read:

SB451,17,7 16.765 (5) The head of each contracting agency and the boards of directors of the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and Entertainment Corporation shall be primarily responsible for obtaining compliance by any contractor with the nondiscrimination and affirmative action provisions prescribed by this section, according to procedures recommended by the department. The department shall make recommendations to the contracting agencies and the boards of directors of the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and Entertainment Corporation for improving and making more effective the nondiscrimination and affirmative action provisions of contracts. The department shall promulgate such rules as may be necessary for the performance of its functions under this section.

SB451, s. 31 Section 31. 16.765 (6) of the statutes is amended to read:

SB451,17,16 16.765 (6) The department may receive complaints of alleged violations of the nondiscrimination provisions of such contracts. The department shall investigate and determine whether a violation of this section has occurred. The department may delegate this authority to the contracting agency, the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and Entertainment Corporation for processing in accordance with the department's procedures.

SB451, s. 32 Section 32. 16.765 (7) (intro.) of the statutes is amended to read:

SB451,17,25 16.765 (7) (intro.) When a violation of this section has been determined by the department, the contracting agency, the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and Entertainment Corporation, the contracting agency, the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and Entertainment Corporation shall:

SB451, s. 33 Section 33. 16.765 (7) (d) of the statutes is amended to read:

SB451,18,7 16.765 (7) (d) Direct the violating party to take immediate steps to prevent further violations of this section and to report its corrective action to the contracting agency, the University of Wisconsin Hospitals and Clinics Authority, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, or the Bradley center sports and entertainment corporation Center Sports and Entertainment Corporation.

SB451, s. 34 Section 34. 16.765 (8) of the statutes is amended to read:

SB451,18,21 16.765 (8) If further violations of this section are committed during the term of the contract, the contracting agency, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and Entertainment Corporation may permit the violating party to complete the contract, after complying with this section, but thereafter the contracting agency, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and Entertainment Corporation shall request the department to place the name of the party on the ineligible list for state contracts, or the contracting agency, the Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and Entertainment Corporation may terminate the contract without liability for the uncompleted portion or any materials or services purchased or paid for by the contracting party for use in completing the contract.

SB451, s. 35 Section 35. 16.85 (2) of the statutes is amended to read:

SB451,19,7 16.85 (2) To furnish engineering, architectural, project management, and other building construction services whenever requisitions therefor are presented to the department by any agency. The department may deposit moneys received from the provision of these services in the account under s. 20.505 (1) (kc) or in the general fund as general purpose revenue — earned. In this subsection, "agency" means an office, department, independent agency, institution of higher education, association, society, or other body in state government created or authorized to be created by the constitution or any law, which is entitled to expend moneys appropriated by law, including the legislature and the courts, but not including an authority created in subch. III of ch. 149 or in ch. 231, 233, 234, or 237.

SB451, s. 36 Section 36. 16.865 (8) of the statutes is amended to read:

SB451,19,23 16.865 (8) Annually in each fiscal year, allocate as a charge to each agency a proportionate share of the estimated costs attributable to programs administered by the agency to be paid from the appropriation under s. 20.505 (2) (k). The department may charge premiums to agencies to finance costs under this subsection and pay the costs from the appropriation on an actual basis. The department shall deposit all collections under this subsection in the appropriation account under s. 20.505 (2) (k). Costs assessed under this subsection may include judgments, investigative and adjustment fees, data processing and staff support costs, program administration costs, litigation costs, and the cost of insurance contracts under sub. (5). In this subsection, "agency" means an office, department, independent agency, institution of higher education, association, society, or other body in state government created or authorized to be created by the constitution or any law, which that is entitled to expend moneys appropriated by law, including the legislature and the courts, but not including an authority created in subch. III of ch. 149 or in ch. 231, 232, 233, 234, 235, or 237.

SB451, s. 37 Section 37. 20.145 (5) of the statutes is created to read:

SB451,20,4 20.145 (5) Health Insurance Risk-Sharing Plan. (g) Insurer assessments. All moneys received in insurer assessments under s. 149.13, to be paid to the Health Insurance Risk-Sharing Plan Authority under subch. III of ch. 149 for deposit in the Health Insurance Risk-Sharing Plan fund under s. 149.11 (2).

SB451,20,8 (m) Federal grants for high risk pool. All moneys received from the federal government in high risk pool grants, to be paid to the Health Insurance Risk-Sharing Plan Authority under subch. III of ch. 149 for deposit in the Health Insurance Risk-Sharing Plan fund under s. 149.11 (2).

SB451, s. 38 Section 38. 20.435 (4) (u) of the statutes is repealed.

SB451, s. 39 Section 39. 20.435 (4) (v) of the statutes is repealed.

SB451, s. 40 Section 40. 25.17 (1) (gf) of the statutes is repealed.

SB451, s. 41 Section 41. 25.55 (intro.) of the statutes is repealed.

SB451, s. 42 Section 42. 25.55 (3) of the statutes is renumbered 149.11 (2) (a) 1. and amended to read:

SB451,20,16 149.11 (2) (a) 1. Insurer assessments under ch. 149 s. 149.13, paid to the authority under s. 20.145 (5) (g).

SB451, s. 43 Section 43. 25.55 (4) of the statutes is renumbered 149.11 (2) (a) 2. and amended to read:

SB451,20,19 149.11 (2) (a) 2. Premiums paid by eligible persons under ch. 149.

SB451, s. 44 Section 44. 71.07 (5g) of the statutes is created to read:

SB451,20,25 71.07 (5g) Health Insurance Risk-Sharing Plan assessments credit. (a) Definitions. In this subsection, "claimant" means a partner, limited liability company member, or tax-option corporation shareholder who files a claim under this subsection and who is a partner, member, or shareholder of an entity that is an insurer, as defined in s. 149.10 (5).

SB451,21,5 (b) Filing claims. Subject to the limitations provided under this subsection, for taxable years beginning after December 31, 2005, a claimant may claim as a credit against the taxes imposed under s. 71.02 an amount that is equal to a percentage of the amount of the assessment under s. 149.13 that the claimant paid in the calendar year in which the claimant's taxable year begins.

SB451,21,10 (c) Limitations. 1. The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under par. (b) for each claimant for each taxable year so that the amount of the credit awarded to all claimants under this subsection and ss. 71.28 (5g), 71.47 (5g), and 76.655 is as close as practicable to $5,000,000 in each fiscal year.

SB451,21,18 2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

SB451,21,23 3. The amount of any credits that a claimant is awarded under this subsection for taxable years beginning after December 31, 2005, and before January 1, 2008, may first be claimed against the tax imposed under this subchapter for taxable years beginning after December 31, 2007, and in the manner determined by the department of revenue.

SB451,21,25 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

SB451, s. 45 Section 45. 71.10 (4) (cp) of the statutes is created to read:

SB451,22,3 71.10 (4) (cp) Health Insurance Risk-Sharing Plan assessments credit under s. 71.07 (5g).

SB451, s. 46 Section 46. 71.21 (4) of the statutes is amended to read:

SB451,22,7 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3s), (3t), and (5b), and (5g) and passed through to partners shall be added to the partnership's income.

SB451, s. 47 Section 47. 71.26 (2) (a) of the statutes is amended to read:

SB451,23,2 71.26 (2) (a) Corporations in general. The "net income" of a corporation means the gross income as computed under the Internal Revenue Code as modified under sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c) 7., the amount of the credit under s. 71.28 (3) that the taxpayer added to income under this paragraph at the time that the taxpayer first claimed the credit plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3g), (3n), (3t), and (5b), (5g) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or other disposition of assets the gain from which would be wholly exempt income, as defined in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus deductions, as computed under the Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an amount equal to the difference between the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).

SB451, s. 48 Section 48. 71.28 (5g) of the statutes is created to read:

SB451,23,6 71.28 (5g) Health Insurance Risk-Sharing Plan assessments credit. (a) Definitions. In this subsection, "claimant" means an insurer, as defined in s. 149.10 (5), who files a claim under this subsection.

SB451,23,11 (b) Filing claims. Subject to the limitations provided under this subsection, for taxable years beginning after December 31, 2005, a claimant may claim as a credit against the taxes imposed under s. 71.23 an amount that is equal to a percentage of the amount of assessment under s. 149.13 that the claimant paid in the calendar year in which the claimant's taxable year begins.

SB451,23,16 (c) Limitations. 1. The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under par. (b) for each claimant for each taxable year so that the amount of the credit awarded to all claimants under this subsection and ss. 71.07 (5g), 71.47 (5g), and 76.655 is as close as practicable to $5,000,000 in each fiscal year.

SB451,23,24 2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

SB451,24,5 3. The amount of any credits that a claimant is awarded under this subsection for taxable years beginning after December 31, 2005, and before January 1, 2008, may first be claimed against the tax imposed under this subchapter for taxable years beginning after December 31, 2007, and in the manner determined by the department of revenue.

SB451,24,7 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.

SB451, s. 49 Section 49. 71.30 (3) (dm) of the statutes is created to read:

SB451,24,10 71.30 (3) (dm) Health Insurance Risk-Sharing Plan assessments credit under s. 71.28 (5g).

SB451, s. 50 Section 50. 71.34 (1) (g) of the statutes is amended to read:

SB451,24,14 71.34 (1) (g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g), (3n), (3t), and (5b), and (5g) and passed through to shareholders.

SB451, s. 51 Section 51. 71.45 (2) (a) 10. of the statutes is amended to read:

SB451,24,21 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dx), (3n), and (5b), and (5g) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47 (1), (3), (3t), (4), and (5).

SB451, s. 52 Section 52. 71.47 (5g) of the statutes is created to read:

SB451,24,25 71.47 (5g) Health Insurance Risk-Sharing Plan assessments credit. (a) Definitions. In this subsection, "claimant" means an insurer, as defined in s. 149.10 (5), who files a claim under this subsection.

SB451,25,5 (b) Filing claims. Subject to the limitations provided under this subsection, for taxable years beginning after December 31, 2005, a claimant may claim as a credit against the taxes imposed under s. 71.43 an amount that is equal to a percentage of the amount of assessment under s. 149.13 that the claimant paid in the calendar year in which the claimant's taxable year begins.

SB451,25,10 (c) Limitations. 1. The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under par. (b) for each claimant for each taxable year so that the amount of the credit awarded to all claimants under this subsection and ss. 71.07 (5g), 71.28 (5g), and 76.655 is as close as practicable to $5,000,000 in each fiscal year.

SB451,25,18 2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

SB451,25,23 3. The amount of any credits that a claimant is awarded under this subsection for taxable years beginning after December 31, 2005, and before January 1, 2008, may first be claimed against the tax imposed under this subchapter for taxable years beginning after December 31, 2007, and in the manner determined by the department of revenue.

SB451,25,25 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

SB451, s. 53 Section 53. 71.49 (1) (dm) of the statutes is created to read:

SB451,26,3 71.49 (1) (dm) Health Insurance Risk-Sharing Plan assessments credit under s. 71.47 (5g).

SB451, s. 54 Section 54. 76.655 of the statutes is created to read:

SB451,26,7 76.655 Health Insurance Risk-Sharing Plan assessments credit. (1) Definitions. In this section, "claimant" means an insurer, as defined in s. 149.10 (5), who files a claim under this section.

SB451,26,12 (2) Filing claims. Subject to the limitations provided under this section, for taxable years beginning after December 31, 2005, a claimant may claim as a credit against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that is equal to a percentage of the amount of assessment under s. 149.13 that the claimant paid in the calendar year in which the claimant's taxable year begins.

SB451,26,17 (3) Limitations. (a) The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under sub. (2) for each claimant for each taxable year so that the amount of the credit awarded to all claimants under this section and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) is as close as practicable to $5,000,000 in each fiscal year.

SB451,26,22 (b) The amount of any credits that a claimant is awarded under this section for taxable years beginning after December 31, 2005, and before January 1, 2008, may first be claimed against the fees imposed under ss. 76.60, 76.63, 76.65, or 76.67 for taxable years beginning after December 31, 2007, and in the manner determined by the department of revenue.

SB451,27,3 (4) Carry-forward. If the credit under sub. (2) is not entirely offset against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the unused balance may be carried forward and credited against those fees in the following 15 years to the extent that it is not offset by those fees otherwise due in all the years between the year in which the assessment was paid and the year in which the carry-forward credit is claimed.

SB451, s. 55 Section 55. 76.67 (2) of the statutes is amended to read:

SB451,27,14 76.67 (2) If any domestic insurer is licensed to transact insurance business in another state, this state may not require similar insurers domiciled in that other state to pay taxes greater in the aggregate than the aggregate amount of taxes that a domestic insurer is required to pay to that other state for the same year less the credit credits under s. ss. 76.635 and 76.655, except that the amount imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under s. ss. 76.635 and 76.655 against that total, and except that the amount imposed shall not be less than the amount due under s. 601.93.

SB451, s. 56 Section 56. 77.92 (4) of the statutes is amended to read:

SB451,28,5 77.92 (4) "Net business income," with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t), and (5b), and (5g); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

SB451, s. 57 Section 57. 101.055 (2) (a) of the statutes is amended to read:

SB451,28,11 101.055 (2) (a) "Agency" means an office, department, independent agency, authority, institution, association, society, or other body in state government created or authorized to be created by the constitution or any law, and includes the legislature and the courts, but excludes the Health Insurance Risk-Sharing Plan Authority.

SB451, s. 58 Section 58. 101.177 (1) (d) of the statutes is amended to read:

SB451,28,21 101.177 (1) (d) "State agency" means any office, department, agency, institution of higher education, association, society, or other body in state government created or authorized to be created by the constitution or any law which , that is entitled to expend moneys appropriated by law, including the legislature and the courts, the Wisconsin Housing and Economic Development Authority, the Bradley Center Sports and Entertainment Corporation, the University of Wisconsin Hospitals and Clinics Authority, and the Wisconsin Health and Educational Facilities Authority, but excluding the Health Insurance Risk-Sharing Plan Authority.

SB451, s. 59 Section 59. Chapter 149 (title) of the statutes is amended to read:

SB451,28,23 CHAPTER 149

SB451,28,25 Mandatory health insurance risk-sharing plan Plans

SB451, s. 60 Section 60. Subchapter I (title) of chapter 149 [precedes 149.10] of the statutes is created to read:

SB451,29,3 CHAPTER 149