50.14 (4) Sections 77.59 (1) to (5m), (6) (intro.), (a) and (c) and (7) to (10), 77.60 (1) to (7), (9) and (10), 77.61 (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III of ch. 77, apply to the assessment under this section, except that the amount of any assessment collected under s. 77.59 (7) in excess of $13,800,000 45 percent in a fiscal year shall be deposited in the Medical Assistance trust fund.
Note: There is no conflict of substance. As merged by the revisor, s. 50.39 (3) reads:
(3) Facilities governed by ss. 45.50, 48.62, 49.70, 49.72, 50.02, 51.09, and 252.10, juvenile correctional facilities as defined in s. 938.02 (10p), correctional institutions governed by the department of corrections under s. 301.02, and the offices and clinics of persons licensed to treat the sick under chs. 446, 447, and 448 are exempt from ss. 50.32 to 50.39. Sections 50.32 to 50.39 do not abridge the rights of the medical examining board, physical therapists affiliated credentialing board, podiatrists affiliated credentialing board, dentistry examining board, pharmacy examining board, chiropractic examining board, and board of nursing in carrying out their statutory duties and responsibilities.
Note: There is no conflict of substance. As merged by the revisor s. 51.05 (2) reads:
(2) Admissions authorized by counties. The department may not accept for admission to a mental health institute any resident person, except in an emergency, unless the county department under s. 51.42 in the county where the person has residence authorizes the care under s. 51.42 (3) (as). Patients who are committed to the department under s. 975.01, 1977 stats., or s. 975.02, 1977 stats., or s. 971.14, 971.17, 975.06, or 980.06, admitted by the department under s. 975.17, 1977 stats., or are transferred from a juvenile correctional facility or a secured residential care center for children and youth to a state treatment facility under s. 51.35 (3) or from a jail or prison to a state treatment facility under s. 51.37 (5) are not subject to this section.
Note: There is no conflict of substance. As merged by the revisor s. 51.30 (4) (b) 8m. reads:
8m. To appropriate examiners and facilities in accordance with s. 54.36 (3), 971.17 (2) (e), (4) (c), and (7) (c). The recipient of any information from the records shall keep the information confidential except as necessary to comply with s. 971.17.
51.42 (3) (aw) 1. d. Provide treatment and services that are specified in a conditional release plan approved by a court for a person who is a county resident and is conditionally released under s. 971.17 (3) or (4) or that are specified in a supervised release plan approved by a court under s. 980.06 (2) (c), 1997 stats., s. 980.08 (5), 2003 stats., or s. 980.08 (b) (4) (g). If the county department provides treatment and services under this subdivision, the department of health and family services shall, from the appropriation under s. 20.435 (2) (bj), pay the county department for the costs of the treatment and services.
Note: Deletes the paragraph designation of a cross-reference inserted by
2005 Wis. Act 431, but rendered surplusage by the removal of the subsection portion of the cross-reference by
2005 Wis. Act 434.
Note: There is no conflict of substance. As merged by the revisor s. 51.61 (1) (o) reads:
(o) Except as otherwise provided, have a right not to be filmed or taped, unless the patient signs an informed and voluntary consent that specifically authorizes a named individual or group to film or tape the patient for a particular purpose or project during a specified time period. The patient may specify in the consent periods during which, or situations in which, the patient may not be filmed or taped. If a patient is adjudicated incompetent, the consent shall be granted on behalf of the patient by the patient's guardian. A patient in Goodland Hall at the Mendota Mental Health Institute, or a patient detained or committed under ch. 980 and placed in a facility specified under s. 980.065, may be filmed or taped for security purposes without the patient's consent, except that such a patient may not be filmed in patient bedrooms or bathrooms without the patient's consent unless the patient is engaged in dangerous or disruptive behavior. A treatment activity involving a patient committed or detained under ch. 980 may be filmed or taped if the purpose of the recording is to assess the quality of the treatment activity or to facilitate clinical supervision of the staff involved in the treatment activity.
97,78
Section
78. 54.44 (5m) (title) of the statutes is created to read:
54.44 (5m) (title) Participation by interested persons.
Note: The other subsections in s. 54.44 have titles.
59.10 (3) (cm) 1. `Number of supervisors; redistricting.' Except as provided in subd. 3, following the enactment of a decennial supervisory district plan under par. (b), the board may decrease the number of supervisors. In that case, the board shall redistrict, readjust, and change the boundaries of supervisory districts, so that the number of districts equals the number of supervisors, the districts are substantially equal in population according to the most recent countywide federal census, the districts are in as compact a form as possible, and the districts consist of contiguous whole wards in existence at the time at which the redistricting plan is adopted. In the redistricting plan, the board shall adhere to the requirements under par. (b) 2. and 3. with regard to contiguity and shall, to the extent possible, place whole contiguous municipalities or contiguous parts of the same municipality within the same district. In redistricting under this subdivision, the original numbers of the districts in their geographic outlines, to the extent possible, shall be retained. No plan may be enacted under this subdivision during review of the sufficiency of a petition filed under subd. 2. nor after a referendum is scheduled on such a petition. However, if the electors of the county reject a change in the number of supervisory districts under subd. 2., the board may then take action under this subdivision except as provided in subd. 3. The county clerk shall file a certified copy of any redistricting plan enacted under this subdivision with the secretary of state.
59.35 (5) A person holding office under this section may also serve as a an emergency medical technician, a first responder, a fire fighter or a chief, deputy chief or assistant chief of a fire department.
Note: Inserts correct article.
97,82
Section
82. 66.0403 (1) (h) of the statutes is amended to read:
66.0403 (1) (h) "Owner" means at least one owner, as defined under s. 66.0217 (1) (c) (d), of a property or the personal representative of at least one owner.
Note: Corrects cross-reference. "Owner" is defined at s. 66.0217 (1) (d).
97,83
Section
83. 70.111 (3m) of the statutes is amended to read:
70.111 (3m) Charter sport fishing boats. Motorboats, and the equipment used on them, which are regularly employed in carrying persons for hire for sport fishing in and upon the outlying waters, as defined in s. 29.001 (63), and the rivers and tributaries specified in s. 29.191 (5) 29.2285 (2) (a) 1. and 2. if the owner and all operators are licensed under s. 29.512 or under s. 29.514 or both and by the U.S. coast guard to operate the boat for that purpose.
71.07 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.02, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).
Note: Section 20.835 (2) (cm), as created by
2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.
71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust, or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3c), (3e), (3m), (3n), (3s), (3t), (3w), (5b), (5d), (5e), (5f), (6), (6e), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
Note: The creation of s. 71.07 (3c) and (3e) was removed from
2005 Wis. Act 361 by the governor's partial veto.
2005 Wis. Act 483 amended this subsection to insert "(5f)," but
2005 Wis. Act 479 repealed and recreated the provision without taking the Act 483 treatment into account.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b).
2005 Wis. Act 25 also created a provision numbered s. 71.10 (5g).
Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6) (a) reads:
(a)
Joint returns. Persons filing a joint return are jointly and severally liable for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter applicable to the return. Except as provided in par. (e), a person shall be relieved of liability in regard to a joint return in the manner specified in section
6015 (a) to (d) and (f) of the Internal Revenue Code.
Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6) (b) reads:
(b)
Separate returns. Except as provided in par. (e), a spouse filing a separate return may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter in the manner specified in section
66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing a taxpayer with respect to marital property income the taxpayer did not report if that taxpayer failed to notify the taxpayer's spouse about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year in which the income was derived. The department shall include all of that marital property income in the gross income of the taxpayer and exclude all of that marital property income from the gross income of the taxpayer's spouse.
Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6m) (a) reads:
(a) Except as provided in par. (c), a formerly married or remarried person filing a return for a period during which the person was married may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter from that period as if the person were a spouse under section
66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing the former spouse of the person with respect to marital property income that the former spouse did not report if that former spouse failed to notify the person about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year during which the income was derived. The department shall include all of that marital property income in the gross income of the former spouse and exclude all of that marital property income from the gross income of the person.
Note: There is no conflict of substance. As merged by the revisor, s. 71.26 (1) (be) reads:
(be) Certain authorities. Income of the University of Wisconsin Hospitals and Clinics Authority, of the Health Insurance Risk-Sharing Plan Authority, of the Fox River Navigational System Authority, and of the Wisconsin Aerospace Authority.
71.28 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.23, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).
Note: Section 20.835 (2) (cm), as created by
2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.
71.47 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.43, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).
Note: Section 20.835 (2) (cm), as created by
2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.
Note: There is no conflict of substance. As merged by the revisor, s. 71.93 (5) reads:
(5) Debtor charged for costs. Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the department's appropriation under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering state agency setoffs and reductions and shall adjust its subsequent charges to each debtor to reflect that experience.
Note: There is no conflict of substance. As merged by the revisor, s. 71.935 (5) reads:
(5) Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs and reductions under this section and shall adjust its subsequent charges to each debtor to reflect that experience.
Note: There is no conflict of substance. As merged by the revisor s. 74.25 (1) (b) 1. reads:
1. Except as provided in subd. 3., pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.
Note: There is no conflict of substance. As merged by the revisor s. 74.30 (1) (i) reads:
(i) Except as provided in par. (k), pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.
97,97
Section
97. 76.636 (1) (b) of the statutes, as created by
2005 Wisconsin Act 259, is renumbered 76.636 (1) (b) (intro.) and amended to read:
76.636 (1) (b) (intro.) "Development zone" means a any of the following:
1. A development zone under s. 560.70, a .
2. A development opportunity zone under s. 560.795
, an.
3. An enterprise development zone under s. 560.797
, or an.
4. An agricultural development zone under s. 560.798.
Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place a series in tabular form for consistency with current style and improved readability.
97,98
Section
98
. 76.636 (1) (e) of the statutes, as created by
2005 Wisconsin Act 259, is renumbered 76.636 (1) (e) (intro.) and amended to read:
76.636 (1) (e) (intro.) "Member of a targeted group" means a any of the following, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.:
1. A person who resides in an area designated by the federal government as an economic revitalization area, a .
2. 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 employment position, a
.
3. A person who is employed in a trial job, as defined in s. 49.141 (1) (n), a .
4. A person who is eligible for child care assistance under s. 49.155, a .
5. A person who is a vocational rehabilitation referral, an.
6. An economically disadvantaged youth, an.
7. An economically disadvantaged veteran, a .
