3. A lottery prize that is not claimed within the time period described under subd. 1. or 2., whichever is applicable, is forfeited.
(End)
LRB-0766LRB-0766/P3
RLR:kjf:jf
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0166 - Withholding money owed to state agencies from lottery prizes
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Gambling
Lottery
Under current law, DOR withholds money from lottery prizes of $1,000 or more to pay certain debts owed by the prize payee, including debts owed to state agencies. DOR charges state agencies for DOR's administrative expenses associated with withholding money from a lottery prize and paying it to the state agency. This bill provides that DOR must charge the lottery prize payee rather than the state agency for DOR's administrative expenses associated with withholding and remitting debts owed to a state agency from a lottery prize of $1,000 or more, and further authorizes DOR to withhold the amount of the administrative expenses from the prize payment.
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. 565.30 (5) of the statutes is amended to read:
565.30 (5) WITHHOLDING OF DELINQUENT STATE TAXES, CHILD SUPPORT OR DEBTS OWED THE STATE. The administrator shall report the name, address and social security number or federal income tax number of each winner of a lottery prize equal to or greater than $1,000 and the name, address and social security number or federal income tax number of each person to whom a lottery prize equal to or greater than $1,000 has been assigned to the department of revenue to determine whether the payee or assignee of the prize is delinquent in the payment of state taxes under ch. 71, 72, 76, 77, 78 or 139 or, if applicable, in the court-ordered payment of child support or has a debt owing to the state. Upon receipt of a report under this subsection, the department of revenue shall first ascertain based on certifications by the department of workforce development or its designee under s. 49.855 (1) whether any person named in the report is currently delinquent in court-ordered payment of child support and shall next certify to the administrator whether any person named in the report is delinquent in court-ordered payment of child support or payment of state taxes under ch. 71, 72, 76, 77, 78 or 139. Upon this certification by the department of revenue or upon court order the administrator shall withhold the certified amount and send it to the department of revenue for remittance to the appropriate agency or person. At the time of remittance, the The department of revenue shall charge its the winner or assignee of the lottery prize for the department of revenue's administrative expenses associated with withholding and remitting to the debt owed to a state agency that has received the remittance and may withhold the amount of the administrative expenses from the prize payment. The administrative expenses received or withheld by the department of revenue shall be credited to the appropriation under s. 20.566 (1) (h). In instances in which the payee or assignee of the prize is delinquent both in payments for state taxes and in court-ordered payments of child support, or is delinquent in one or both of these payments and has a debt owing to the state, the amount remitted to the appropriate agency or person shall be in proportion to the prize amount as is the delinquency or debt owed by the payee or assignee.
SECTION 9441. Effective dates; Revenue.
(1) WITHHOLDING FROM LOTTERY PRIZE PAYMENTS. The treatment of section 565.30 (5) (by SECTION 1) of the statutes takes effect on the first day of the 3rd month beginning after publication.
(End)
LRB-0791LRB-0791/2
MES:kjf:nwn
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0160 - Require nonresidents, part-year residents to add back certain deduction amounts; domestic production, unlawful discrimination awards
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: requiring that nonresidents and part-year residents add back to their income certain amounts of income that are deductible under federal law.
Analysis by the Legislative Reference Bureau
Taxation
Income taxation
Under current law, Wisconsin requires that certain types of income received by an individual, which are deductible under federal law when the individual calculates his or her federal adjusted gross income (AGI), must be added back to federal AGI when an individual calculates his or her Wisconsin AGI.
In calculating Wisconsin AGI, this bill requires that nonresidents and part-year residents add back to federal AGI certain items that are deductible under federal law. The items that must be added back are the domestic production activities deduction, to the extent that the income is not taxable by this state, and attorney fees and court costs involving unlawful discrimination claims, if the judgment or settlement resulting from the claims is not taxable by this state.
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. 71.05 (6) (a) 21. of the statutes is created to read:
71.05 (6) (a) 21. Any amount deducted as income attributable to domestic production activities under section 199 of the Internal Revenue Code if the individual claiming the deduction is a nonresident or part-year resident of this state and if the domestic production activities income is not attributable to a trade or business that is taxable by this state.
SECTION 2. 71.05 (6) (a) 22. of the statutes is created to read:
71.05 (6) (a) 22. If an individual is a nonresident or part-year resident of this state and a portion of the amount the individual deducted as income attributable to domestic production activities under section 199 of the Internal Revenue Code is attributable to a trade or business that is taxable by this state, the amount deducted under section 199 for federal income tax purposes and in excess of that amount, multiplied by a fraction, the numerator of which is the individual's net earnings from the trade or business that is taxable by this state and the denominator of which is the individual's total net earnings from the trade or business to which the deduction under section 199 of the Internal Revenue Code applies.
SECTION 3. 71.05 (6) (a) 23. of the statutes is created to read:
71.05 (6) (a) 23. Any amount deducted by an individual under section 62 (a) (19) of the Internal Revenue Code related to attorney fees or court costs, involving an unlawful discrimination claim, if the individual is a nonresident or part-year resident of this state and if the judgment or settlement resulting from the claim is not taxable by this state.
SECTION 9341. Initial applicability; Revenue.
(1) ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME; NONRESIDENTS, PART-YEAR RESIDENTS. The treatment of section 71.05 (6) (a) 21., 22., and 23. 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 71.05 (6) (a) 21., 22., and 23. 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-0838LRB-0838/1
MES:wlj:jf
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0151 - Administration of individual income tax checkoffs
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: administrative changes on income tax forms relating to individual income tax checkoff voluntary payments.
Analysis by the Legislative Reference Bureau
taxation
Income taxation
Currently, with regard to the endangered resources and local professional football stadium district income tax checkoffs, the secretary of revenue is required to highlight that place on the income tax return with an appropriate symbol. Under this bill, such a requirement applies only to forms printed by the Department of Revenue.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.566 (1) (hp) (title) of the statutes is amended to read:
20.566 (1) (hp) (title) Administration of endangered resources; professional football district; breast cancer research; fire fighters memorial; veterans trust fund; multiple sclerosis programs; prostate cancer research income tax checkoff voluntary payments.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 71.10 (5) (g) of the statutes is amended to read:
71.10 (5) (g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return and, on forms printed by the department of revenue, the secretary shall highlight that place on the return by a symbol chosen by the department of revenue that relates to endangered resources.
SECTION 3. 71.10 (5e) (g) of the statutes is amended to read:
71.10 (5e) (g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return, and, on forms printed by the department of revenue, the secretary shall highlight that place on the return by a symbol chosen by the department that relates to a football stadium, as defined in s. 229.821 (6).
(End)
LRB-0839LRB-0839/1
MES:wlj:jf
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0152 - Provide that a covenant not to compete is taxable income for nonresidents
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: imposing income tax on a covenant not to compete for certain nonresidents of this state.
Analysis by the Legislative Reference Bureau
taxation
Income taxation
This bill specifies that amounts received by a nonresident of this state under a covenant not to compete is taxable by this state to the extent that the covenant was based on a Wisconsin-based activity.
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. 71.02 (1) of the statutes is amended to read:
71.02 (1) For the purpose of raising revenue for the state and the counties, cities, villages and towns, there shall be assessed, levied, collected and paid a tax on all net incomes of individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every natural person residing within the state or by his or her personal representative in case of death, and trusts resident within the state; by every nonresident natural person and trust of this state, upon such income as is derived from property located or business transacted within the state including, but not limited by enumeration, income derived from a limited partner's distributive share of partnership income, income derived from a limited liability company member's distributive share of limited liability company income, income derived from a covenant not to compete to the extent that the covenant was based on a Wisconsin-based activity, the state lottery under ch. 565, any multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department, winnings from a casino or bingo hall that is located in this state and that is operated by a Native American tribe or band and pari-mutuel wager winnings or purses under ch. 562, and also by every nonresident natural person upon such income as is derived from the performance of personal services within the state, except as exempted under s. 71.05 (1) to (3). Every natural person domiciled in the state shall be deemed to be residing within the state for the purposes of determining liability for income taxes and surtaxes. A single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code is disregarded as a separate entity under this chapter, and its owner is subject to the tax on the entity's income.
SECTION 2. 71.04 (1) (a) of the statutes is amended to read:
71.04 (1) (a) All income or loss of resident individuals and resident estates and trusts shall follow the residence of the individual, estate or trust. Income or loss of nonresident individuals and nonresident estates and trusts from business, not requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the business from which derived, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. All items of income, loss and deductions of nonresident individuals and nonresident estates and trusts derived from a tax-option corporation not requiring apportionment under sub. (9) shall follow the situs of the business of the corporation from which derived, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. Income or loss of nonresident individuals and nonresident estates and trusts derived from rentals and royalties from real estate or tangible personal property, or from the operation of any farm, mine or quarry, or from the sale of real property or tangible personal property shall follow the situs of the property from which derived. Income from personal services of nonresident individuals, including income from professions, shall follow the situs of the services. A nonresident limited partner's distributive share of partnership income shall follow the situs of the business, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. A nonresident limited liability company member's distributive share of limited liability company income shall follow the situs of the business, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. Income of nonresident individuals, estates and trusts from the state lottery under ch. 565 is taxable by this state. Income of nonresident individuals, estates and trusts from any multijurisdictional lottery under ch. 565 is taxable by this state, but only if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department. Income of nonresident individuals, nonresident trusts and nonresident estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state. Income of nonresident individuals, estates and trusts from winnings from a casino or bingo hall that is located in this state and that is operated by a Native American tribe or band shall follow the situs of the casino or bingo hall. Income derived by a nonresident individual from a covenant not to compete is taxable by this state to the extent that the covenant was based on a Wisconsin-based activity. All other income or loss of nonresident individuals and nonresident estates and trusts, including income or loss derived from land contracts, mortgages, stocks, bonds and securities or from the sale of similar intangible personal property, shall follow the residence of such persons, except as provided in par. (b) and sub. (9), except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state.
SECTION 9341. Initial applicability; Revenue.
(1) COVENANT NOT TO COMPETE. The treatment of sections 71.02 (1) and 71.04 (1) (a) of the statutes first applies to taxable years beginning on January 1, 2007.
(End)
LRB-0841LRB-0841/5
GMM:kjf&wlj:pg
2007 - 2008 LEGISLATURE
DOA:......Rhodes, BB0199 - Background investigations of proposed foster parents and adoptive parents
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
health and human services
Children
Recently, the U.S. Congress enacted the Adam Walsh Child Protection and Safety Act of 2006 (P.L. 109-248) (Adam Walsh Act), which amends Title IV-E of the federal Social Security Act to require the states to provide procedures for criminal records checks, including fingerprint-based checks of national crime information databases, of prospective foster or adoptive parents before those parents may be finally approved for placement of a child, regardless of whether foster care maintenance or adoption assistance payments are to be made. Prior federal law required criminal records checks, but not fingerprint-based checks, of those prospective parents and required criminal records checks of those prospective parents only if the placement involved a child on whose behalf those payments were to be made.
The Adam Walsh Act also requires a state to check any child abuse or neglect registry maintained by the state for information on any prospective foster or adoptive parent and on any other adult living in the home of that prospective parent (adult resident), and to check any child abuse or neglect registry maintained by any other state in which any prospective foster or adoptive parent or adult resident has resided in the preceding five years, before the prospective foster or adoptive parent may be finally approved for placement of a child, regardless of whether foster care maintenance or adoption assistance payments are to be provided on behalf of the child.
This bill conforms state law relating to criminal history and child abuse or neglect record searches (background checks) of prospective foster, treatment foster, and adoptive homes to federal law, as affected by the Adam Walsh Act. Specifically, the bill requires DHFS, a county department of human services or social services (county department), or a child welfare agency to conduct a background check of a person who is seeking a license to operate a foster or treatment foster home, of a person licensed to operate a foster or treatment foster home who is seeking to adopt a child, and of any adult resident of the home, regardless of whether foster care maintenance or adoption assistance payments will be provided after the placement is made or the adoption is finalized.
The bill also requires DHFS, a county department, or a child welfare agency to request a fingerprint-based check of the national crime information databases for a person who is seeking an initial license to operate a foster or treatment foster home or relicensure after a break in licensure and of a person who was required to obtain an initial license to operate a foster or treatment foster home or relicensure after a break in licensure before placement of a child for adoption. In addition, if at any time within the five years preceding the date of the background check that person or an adult resident has not been a resident of this state, the bill requires DHFS, a county department, or a child welfare agency to check any child abuse or neglect registry maintained by any state or other United States jurisdiction in which the person or adult resident was a resident within those preceding five years.
For further information see the state and local 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. 48.685 (1) (bg) of the statutes is repealed.
