Amendment AA1-ASA1-SB40

SB40-ASA1-AA1,265,2 71.47 (3h) Workplace wellness program credit. (a) Definitions. In this subsection:

SB40-ASA1-AA1,265,3 1. "Claimant" means a person who files a claim under this subsection.

SB40-ASA1-AA1,265,8 2. "Health risk assessment" means a computer-based health-promotion tool consisting of a questionnaire; a biometric heath screening to measure vital health statistics, including blood pressure, cholesterol, glucose, weight, and height; a formula for estimating health risks; an advice database; and a means to generate reports.

SB40-ASA1-AA1,265,11 3. "Workplace wellness program" means a health or fitness program, as defined by rule under s. 560.207 (4), and includes health risk assessments and includes the following programs or services:

SB40-ASA1-AA1,265,12 a. Smoking cessation.

SB40-ASA1-AA1,265,13 b. Weight management.

SB40-ASA1-AA1,265,14 c. Stress management.

SB40-ASA1-AA1,265,15 d. Worker injury prevention programs.

SB40-ASA1-AA1,265,16 e. Health screenings.

SB40-ASA1-AA1,265,17 f. Nutrition education.

SB40-ASA1-AA1,265,18 g. Health or fitness incentive programs.

SB40-ASA1-AA1,265,25 (b) Filing claims. Subject to the limitations provided in this subsection and s. 560.207, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the taxes imposed under s. 71.43, up to the amount of those taxes, in each taxable year for 3 years, an amount that is equal to 30 percent of the amount that the claimant paid in the taxable year to provide a workplace wellness program to any of the claimant's employees who are employed in this state, not including any amount paid to acquire, construct, rehabilitate, remodel, or repair real property.

SB40-ASA1-AA1,266,5 (c) Limitations. 1. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (3h) and 71.28 (3h) in any taxable year is $2,500,000 for all claimants who employ 50 or fewer employees in the taxable year and $2,500,000 for all claimants who employ more than 50 employees in the taxable year.

SB40-ASA1-AA1,266,13 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 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.

SB40-ASA1-AA1,266,15 (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.".

SB40-ASA1-AA1,266,16 1524. Page 1011, line 7: after that line insert:

SB40-ASA1-AA1,266,17 " Section 2094h. 71.47 (3i) of the statutes is created to read:

SB40-ASA1-AA1,266,19 71.47 (3i) Biodiesel fuel production credit. (a) Definitions. In this subsection:

SB40-ASA1-AA1,266,20 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).

SB40-ASA1-AA1,266,22 2. "Claimant" means a person who is engaged in the business of producing biodiesel fuel in this state and who files a claim under this subsection.

SB40-ASA1-AA1,267,5 (b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2007, and before January 1, 2011, for a claimant who produces at least 2,500,000 gallons of biodiesel fuel in this state in the taxable year, a claimant may claim as a credit against the tax imposed under s. 71.43, up to the amount of the tax, an amount that is equal to the number of gallons of biodiesel fuel produced by the claimant in this state in the taxable year multiplied by 10 cents.

SB40-ASA1-AA1,267,7 (c) Limitations. 1. The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is $1,000,000.

SB40-ASA1-AA1,267,15 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 biodiesel fuel production, as 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.

SB40-ASA1-AA1,267,17 (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.".

SB40-ASA1-AA1,267,18 1525. Page 1012, line 12: after "subsection" insert "and s. 560.208".

SB40-ASA1-AA1,267,19 1526. Page 1012, line 22: after that line insert:

SB40-ASA1-AA1,267,22 "2m. a. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (3p) and 71.28 (3p) in fiscal year 2007-08 is $600,000, as allocated under s. 560.208.

SB40-ASA1-AA1,268,3 b. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (3p) and 71.28 (3p) in fiscal year 2008-09, and in each fiscal year thereafter, is $700,000, as allocated under s. 560.208.".

SB40-ASA1-AA1,268,4 1527. Page 1013, line 11: after "Administration." insert "1.".

SB40-ASA1-AA1,268,5 1528. Page 1013, line 11: delete "(e) to" and substitute "(e), (g), and".

SB40-ASA1-AA1,268,6 1529. Page 1013, line 12: after that line insert:

SB40-ASA1-AA1,268,11 "2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise due under s. 71.43 or no tax is due under s. 71.43, the amount of the claim not used to offset the tax due 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 account under s. 20.835 (2) (bn).".

SB40-ASA1-AA1,268,12 1530. Page 1013, line 13: before that line insert:

SB40-ASA1-AA1,268,13 " Section 2095d. 71.47 (3w) (title) of the statutes is amended to read:

SB40-ASA1-AA1,268,14 71.47 (3w) (title) Enterprise Rural enterprise zone jobs credit.

SB40-ASA1-AA1, s. 2095e Section 2095e. 71.47 (3w) (a) 1. of the statutes is amended to read:

SB40-ASA1-AA1,268,18 71.47 (3w) (a) 1. "Base year" means the taxable year beginning during the calendar year prior to the calendar year in which the rural enterprise zone in which the claimant is located takes effect.

SB40-ASA1-AA1, s. 2095f Section 2095f. 71.47 (3w) (a) 4. of the statutes is amended to read:

SB40-ASA1-AA1,268,21 71.47 (3w) (a) 4. "Enterprise Rural enterprise zone" means a zone designated under s. 560.799.".

SB40-ASA1-AA1,268,22 1531. Page 1013, line 19: delete " a an" and substitute "a rural".

SB40-ASA1-AA1,268,23 1532. Page 1013, line 25: before "enterprise" insert " rural".

SB40-ASA1-AA1,268,24 1533. Page 1014, line 3: before "enterprise" insert " rural".

SB40-ASA1-AA1,269,2 1534. Page 1014, line 14: on lines 14 and 16, before "enterprise" insert "rural".

SB40-ASA1-AA1,269,3 1535. Page 1015, line 10: delete " a an" and substitute "a rural".

SB40-ASA1-AA1,269,4 1536. Page 1016, line 4: delete lines 4 to 20.

SB40-ASA1-AA1,269,5 1537. Page 1017, line 20: delete "2008" and substitute "2009".

SB40-ASA1-AA1,269,6 1538. Page 1020, line 7: delete "2007" and substitute "2008".

SB40-ASA1-AA1,269,7 1539. Page 1021, line 7: after that line insert:

SB40-ASA1-AA1,269,8 " Section 2116s. 71.49 (1) (cn) of the statutes is created to read:

SB40-ASA1-AA1,269,9 71.49 (1) (cn) Biodiesel fuel production credit under s. 71.47 (3i).".

SB40-ASA1-AA1,269,10 1540. Page 1021, line 8: delete lines 8 to 10.

SB40-ASA1-AA1,269,11 1541. Page 1021, line 12: after that line insert:

SB40-ASA1-AA1,269,12 " Section 2118m. 71.49 (1) (dt) of the statutes is created to read:

SB40-ASA1-AA1,269,13 71.49 (1) (dt) Workplace wellness program credit under s. 71.47 (3h).".

SB40-ASA1-AA1,269,14 1542. Page 1021, line 21: before "enterprise" insert "rural".

SB40-ASA1-AA1,269,16 1543. Page 1021, line 21: after "(2m)," insert "dairy manufacturing facility investment credit under s. 71.47 (3p),".

SB40-ASA1-AA1,269,17 1544. Page 1021, line 22: delete "71.28" and substitute "71.47".

SB40-ASA1-AA1,269,18 1545. Page 1021, line 22: after that line insert:

SB40-ASA1-AA1,269,19 " Section 2121m. 71.53 (2) (c) of the statutes is amended to read:

SB40-ASA1-AA1,270,2 71.53 (2) (c) The claimant was under 18 65 years of age at the close of the year to which the claim relates, except that this limitation does not apply if the claimant was at least 18 years of age at the close of the year to which the claim relates and is either married or has a dependent whom he or she claims under section 151 (c) of the Internal Revenue Code during the year to which the claim relates.

SB40-ASA1-AA1, s. 2121n Section 2121n. 71.53 (2) (d) of the statutes is amended to read:

SB40-ASA1-AA1,270,7 71.53 (2) (d) The claimant was claimed as a dependent for federal income tax purposes by another person during the year to which the claim relates but this limitation shall not apply if the claimant was 62 65 years of age or older at the close of the year to which the claim relates.".

SB40-ASA1-AA1,270,8 1546. Page 1022, line 1: delete that line and substitute:

SB40-ASA1-AA1,270,9 "71.54 (1) (f) 2001 and thereafter to 2007. (intro.) The amount".

SB40-ASA1-AA1,270,11 1547. Page 1022, line 2: delete "and thereafter" and substitute: "and thereafter to 2007".

SB40-ASA1-AA1,270,12 1548. Page 1022, line 3: after that line insert:

SB40-ASA1-AA1,270,13 " Section 2121se. 71.54 (1) (g) of the statutes is created to read:

SB40-ASA1-AA1,270,16 71.54 (1) (g) 2008 and thereafter. The amount of any claim filed in 2008 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

SB40-ASA1-AA1,270,19 1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80 percent of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.

SB40-ASA1-AA1,270,24 2. If the household income was more than $8,000 in the year to which the claim relates, the claim is limited to 80 percent of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 8.146 percent of the household income exceeding $8,000.

SB40-ASA1-AA1,271,2 3. No credit may be allowed if the household income of a claimant exceeds $25,800.".

SB40-ASA1-AA1,271,3 1549. Page 1022, line 4: delete lines 4 to 6.

SB40-ASA1-AA1,271,4 1550. Page 1022, line 8: delete "2007" and substitute " 2009".

SB40-ASA1-AA1,271,7 1551. Page 1022, line 9: delete lines 9 to 11 and substitute "beginning after December 31, 2008, the dollar amount for the maximum household income under sub. (1) (g) 3. shall be increased each year by a".

SB40-ASA1-AA1,271,8 1552. Page 1022, line 13: delete "the previous" and substitute "that".

SB40-ASA1-AA1,271,9 1553. Page 1022, line 15: delete "2005" and substitute "2008".

SB40-ASA1-AA1,271,12 1554. Page 1022, line 23: delete lines 23 and 24 and substitute "(g) 2. such that as a claimant's income increases from the threshold income under sub. (1) (g) 2., to an amount that exceeds the maximum household income".

SB40-ASA1-AA1,271,13 1555. Page 1025, line 21: after that line insert:

SB40-ASA1-AA1,271,14 " Section 2135e. 71.78 (2) of the statutes is amended to read:

SB40-ASA1-AA1,272,15 71.78 (2) Disclosure of net tax. The department shall make available upon suitable forms prepared by the department information setting forth the net Wisconsin income tax, Wisconsin franchise tax, or Wisconsin gift tax reported as paid or payable in the returns filed by any individual or corporation, and any amount of delinquent taxes owed, as described in s. 73.03 (62), by any such individual or corporation, for any individual year upon request. When making available information setting forth the delinquent taxes owed by an individual or corporation, the information shall include interest, penalties, fees, and costs, which are unpaid for more than 90 days after all appeal rights have expired, except that such information may not be provided for 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. Before the request is granted, the person desiring to obtain the information shall prove his or her identity and shall be required to sign a statement setting forth the person's address and reason for making the request and indicating that the person understands the provisions of this section with respect to the divulgement, publication or dissemination of information obtained from returns as provided in sub. (1). The use of a fictitious name is a violation of this section. Within 24 hours after any information from any such tax return has been so obtained, the department shall mail to the person from whose return the information has been obtained a notification which shall give the name and address of the person obtaining the information and the reason assigned for requesting the information. The department shall collect from the person requesting the information a fee of $4 for each return.".

SB40-ASA1-AA1,272,16 1556. Page 1038, line 16: after that line insert:

SB40-ASA1-AA1,272,17 " Section 2139h. 71.83 (1) (ce) of the statutes is created to read:

SB40-ASA1-AA1,272,23 71.83 (1) (ce) Health savings accounts. For taxable years beginning after December 31, 2007, any person who is liable for a penalty for federal income tax purposes under section 223 (f) (4) of the Internal Revenue Code is liable for a penalty equal to 33 percent of that penalty. The department of revenue shall assess, levy, and collect the penalty under this paragraph as it assesses, levies, and collects taxes under this chapter.".

SB40-ASA1-AA1,272,24 1557. Page 1039, line 15: delete lines 15 to 24.

SB40-ASA1-AA1,273,1 1558. Page 1039, line 24: after that line insert:

SB40-ASA1-AA1,273,3 " Section 2142e. Subchapter XVI of chapter 71 [precedes 71.98] of the statutes is created to read:

SB40-ASA1-AA1,273,4 Chapter 71

SB40-ASA1-AA1,273,6 subchapter xvi Internal revenue code update

SB40-ASA1-AA1,273,8 71.98 Internal Revenue Code update. The following federal laws, to the extent that they apply to the Internal Revenue Code, apply to this chapter: