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.
SECTION 2. 48.685 (1) (d) of the statutes is repealed.
SECTION 3. 48.685 (2) (b) 1. (intro.) of the statutes is amended to read:
48.685 (2) (b) 1. (intro.) Every entity shall obtain all of the following with respect to a caregiver specified in sub. (1) (ag) 1. a. of the entity:
SECTION 4. 48.685 (2) (c) of the statutes is created to read:
48.685 (2) (c) 1. If the person who is the subject of the search under par. (am) is seeking an initial license to operate a foster home or treatment foster home or is seeking relicensure after a break in licensure, the department, county department, or child welfare agency shall request under 42 USC 16962 (b) a fingerprint-based check of the national crime information databases, as defined in 28 USC 534 (f) (3) (A). The department, county department, or child welfare agency may release any information obtained under this subdivision only as permitted under 42 USC 16962 (e).
2. If the person who is the subject of the search under par. (am) is seeking a license to operate a foster home or treatment foster home or is an adult nonclient resident of the foster home or treatment foster home and if the person is not, or at any time within the 5 years preceding the date of the search has not been, a resident of this state, the department, county department, or child welfare agency shall check any child abuse or neglect registry maintained by any state or other U.S. jurisdiction in which the person is a resident or was a resident within those 5 years for information that is equivalent to the information specified in par. (am) 4. The department, county department, or child welfare agency may not use any information obtained under this subdivision for any purpose other than a search of the person's background under par. (am).
SECTION 5. 48.685 (3) (a) of the statutes is amended to read:
48.685 (3) (a) Every 4 years or at any time within that period that the department, a county department, a child welfare agency, or a school board considers appropriate, the department, county department, child welfare agency, or school board shall request the information specified in sub. (2) (am) 1. to 5. for all persons caregivers specified in sub. (1) (ag) 1. b. who are licensed, certified, or contracted to operate an entity, for all persons who are nonclient residents of an entity such a caregiver, and for all persons under 18 years of age, but not under 12 years of age, who are caregivers of a day care center that is licensed under s. 48.65 or established or contracted for under s. 120.13 (4) or of a day care provider that is certified under s. 48.651.
SECTION 6. 48.685 (3) (b) of the statutes is amended to read:
48.685 (3) (b) Every 4 years or at any time within that period that an entity considers appropriate, the entity shall request the information specified in sub. (2) (b) 1. a. to e. for all persons who are caregivers specified in sub. (1) (ag) 1. a. of the entity other than persons under 18 years of age, but not under 12 years of age, who are caregivers of a day care center that is licensed under s. 48.65 or established or contracted for under s. 120.13 (14) or of a day care provider that is certified under s. 48.651.
SECTION 7. 48.685 (4m) (b) (intro.) of the statutes is amended to read:
48.685 (4m) (b) (intro.) Notwithstanding s. 111.335, and except as provided in sub. (5), an entity may not employ or contract with a caregiver specified in sub. (1) (ag) 1. a. or permit a nonclient resident to reside at the entity if the entity knows or should have known any of the following:
SECTION 8. 48.685 (5) (a) of the statutes is amended to read:
48.685 (5) (a) The Subject to par. (bm), the department may license to operate an entity, a county department may certify under s. 48.651, a county department or a child welfare agency may license under s. 48.62 and a school board may contract with under s. 120.13 (14) a person who otherwise may not be licensed, certified or contracted with for a reason specified in sub. (4m) (a) 1. to 5., and an entity may employ, contract with, or permit to reside at the entity a person who otherwise may not be employed, contracted with, or permitted to reside at the entity for a reason specified in sub. (4m) (b) 1. to 5., if the person demonstrates to the department, the county department, the child welfare agency, or the school board or, in the case of an entity that is located within the boundaries of a reservation, to the person or body designated by the tribe under sub. (5d) (a) 3., by clear and convincing evidence and in accordance with procedures established by the department by rule or by the tribe that he or she has been rehabilitated.
SECTION 9. 48.685 (5) (bm) (intro.) of the statutes is amended to read:
48.685 (5) (bm) (intro.) For purposes of licensing a foster home or treatment foster home for the placement of a child on whose behalf foster care maintenance payments under s. 48.62 (4) will be provided, no person who has been convicted of any of the following offenses may be permitted to demonstrate that he or she has been rehabilitated:
SECTION 10. 48.88 (2) (am) of the statutes is created to read:
48.88 (2) (am) 1. If the petitioner was required to obtain an initial license to operate a foster home or treatment foster home before placement of the child for adoption or relicensure after a break in licensure, the agency making the investigation shall obtain a criminal history search from the records maintained by the department of justice and request under 42 USC 16962 (b) a fingerprint-based check of the national crime information databases, as defined in 28 USC 534 (f) (3) (A), with respect to the petitioner. The agency may release any information obtained under this subdivision only as permitted under 42 USC 16962 (e). In the case of a child on whose behalf adoption assistance payments will be provided under s. 48.975, if the petitioner has been convicted of any of the offenses specified in s. 48.685 (5) (bm) 1. to 4., the agency may not report that the petitioner's home is suitable for the child.
2. If the petitioner was required to obtain a license to operate a foster home or treatment foster home before placement of the child for adoption, the agency making the investigation shall obtain information maintained by the department regarding any substantiated reports of child abuse or neglect against the petitioner and any other adult residing in the petitioner's home. If the petitioner or other adult residing in the petitioner's home is not, or at any time within the 5 years preceding the date of the search has not been, a resident of this state, the agency shall check any child abuse or neglect registry maintained by any state or other U.S. jurisdiction in which the petitioner or other adult is a resident or was a resident within those 5 years for information that is equivalent to the information maintained by the department regarding substantiated reports of child abuse or neglect. The agency may not use any information obtained under this subdivision for any purpose other than a background search under this subdivision.
SECTION 11. 48.981 (3) (c) 8. of the statutes is amended to read:
48.981 (3) (c) 8. Using the format prescribed by the department, each county department shall provide the department with information about each report that the county department receives or that is received by a licensed child welfare agency that is under contract with the county department and about each investigation that the county department or a licensed child welfare agency under contract with the county department conducts. Using the format prescribed by the department, a licensed child welfare agency under contract with the department shall provide the department with information about each report that the child welfare agency receives and about each investigation that the child welfare agency conducts. This information shall be used by the The department shall use the information to monitor services provided by county departments or licensed child welfare agencies under contract with county departments or the department. The department shall use nonidentifying information to maintain statewide statistics on child abuse and neglect and on unborn child abuse, and for planning and policy development purposes.
SECTION 9321. Initial applicability; Health and Family Services.
(1) BACKGROUND CHECKS OF FOSTER AND ADOPTIVE HOMES. The treatment of sections 48.685 (1) (bg) and (d), (2) (b) 1. (intro.) and (c), (3) (a) and (b), (4m) (b) (intro.), and (5) (a) and (bm) (intro.), and 48.88 (2) (am) of the statutes first applies to a person who applies for a license to operate a foster home or treatment foster home or for an investigation of a proposed adoptive home on the effective date of this subsection.
SECTION 9421. Effective dates; Health and Family Services.
(1) BACKGROUND CHECKS OF FOSTER AND ADOPTIVE HOMES AND CHILD ABUSE AND NEGLECT APPEALS. The treatment of sections 48.685 (1) (bg) and (d), (2) (b) 1. (intro.) and (c), (3) (a) and (b), (4m) (b) (intro.), and (5) (a) and (bm) (intro.), 48.88 (2) (am), and 48.981 (3) (c) 8. of the statutes takes effect on January 1, 2008.
(End)
LRB-0878LRB-0878/5
DAK:lmk&wlj:rs
2007 - 2008 LEGISLATURE
DOA:......Milioto, BB0174 - Council on Developmental Disabilities
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
