71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dx), (3n), (3p), (3w), (5b), (5e), (5f), (5g), and (5h), (5i), and (5j) 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).
****NOTE: This is reconciled s. 71.45 (2) (a) 10. This SECTION has been affected by drafts with the following LRB numbers: 1410/2, 1502/1, 1822/1, and 0724/1.
SECTION 10. 71.47 (5j) of the statutes is created to read:
71.47 (5j) ETHANOL AND BIODIESEL FUEL PUMP CREDIT. (a) Definitions. In this subsection:
1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
2. "Claimant" means a person who files a claim under this subsection.
3. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
(b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2007, and before January 1, 2018, a claimant may claim as a credit against the taxes imposed under s. 71.43, up to the amount of the taxes, an amount that is equal to 25 percent of the amount that the claimant paid in the taxable year to install or retrofit pumps located in this state that dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20 percent biodiesel fuel.
(c) Limitations. 1. The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is an amount that is equal to $5,000 per installed or retrofitted pump that is used as the basis for the credit claimed under par. (b).
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.
(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.
SECTION 11. 71.49 (1) (ds) of the statutes is created to read:
71.49 (1) (ds) Ethanol and biodiesel fuel pump credit under s. 71.47 (5j).
SECTION 12. 77.92 (4) of the statutes is amended to read:
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), (3p), (3t), (3w), (5b), (5e), (5f), (5g), and (5h), (5i), and (5j); 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.
****NOTE: This is reconciled s. 77.92 (4). This SECTION has been affected by drafts with the following LRB numbers: 1410/2, 1502/1, 1822/1, and 0724/1.
(End)
LRB-1414LRB-1414/3
RCT:wlj&cs:rs
2007 - 2008 LEGISLATURE
DOA:......Miner, BB0307 - Nonpoint funding for manure management
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Environment
Water quality
Under current law, DNR, in conjunction with DATCP, administers a program to provide funding to local governmental units for measures to reduce water pollution from nonpoint (diffuse) sources. Local governmental units annually apply for funding from DNR for new nonpoint source projects. A project qualifies for funding only if it is in a target area. An area may be a target area if, for example, it contains an animal feeding operation that has received a notice from DNR that the operation is discharging a significant amount of pollution to the waters of this state (a notice of discharge). DNR annually ranks all of the eligible applications based on specified criteria, including the extent to which each project will result in the attainment of water quality objectives, and then DNR selects projects to receive funding. Local governmental units, in turn, provide cost-sharing grants to land owners to implement the projects. This process is sometimes referred to as the targeted runoff management grant process.
This bill authorizes DNR to provide funding, outside of the targeted runoff management grant process, for animal waste management. DNR may provide funding to a local governmental unit for a project at an animal feeding operation that has received a notice of discharge from DNR if DNR determines that providing funding outside of that process is necessary to protect fish and aquatic life.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 281.65 (4e) of the statutes is created to read:
281.65 (4e) (a) A governmental unit may request funding under this subsection for a project to implement best management practices for animal waste management at an animal feeding operation for which the department has issued a notice of discharge under ch. 283.
(b) The department may grant a request under par. (a) if it determines that providing funding under this subsection is necessary to protect fish and aquatic life.
(c) Subsection (8) (d) does not apply to a grant under this subsection.
SECTION 2. 281.65 (8) (f) of the statutes is amended to read:
281.65 (8) (f) A cost-sharing grant shall equal the percentage of the cost of implementing the best management practice that is determined by the governmental unit submitting the application under sub. (4c) (a) or (4e) (a) and is approved by the board, except as provided under pars. (gm) and (jm) and except that a cost-sharing grant may not exceed 70% of the cost of implementing the best management practice.
SECTION 3. 281.65 (8) (gm) of the statutes is amended to read:
281.65 (8) (gm) The governmental unit submitting the application under sub. (4c) (a) or (4e) (a) shall exceed the limit under par. (f) in cases of economic hardship, as defined by the department by rule.
(End)
LRB-1416LRB-1416/6
CMH:kjf&cs&wj:nwn
2007 - 2008 LEGISLATURE
DOA:......Wavrunek, BB0302 - Bureau of criminal justice research
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Crimes
Sentencing
This bill eliminates the sentencing commission and creates a bureau of criminal justice research (bureau) in the Office of Justice Assistance (OJA), which takes on some of the duties of the sentencing commission. These duties include compiling data regarding sentencing practices, providing information regarding costs that result from sentencing practices, studying and reporting on whether race is a factor when imposing sentences, and studying how sentencing options affect various types of offenders and offenses. Under this bill, the bureau also serves as a clearinghouse of justice system data and conducts justice system research and data analysis (currently performed by OJA). The bureau must prepare a statistical report detailing standard sentences for felonies and how the sentencing practices of each circuit court compare to its region and to the state.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 15.105 (19) of the statutes is renumbered 15.105 (19) (a).
SECTION 2. 15.105 (19) (b) of the statutes is created to read:
15.105 (19) (b) There is created in the office of justice assistance a bureau of criminal justice research.
SECTION 3. 15.105 (27) of the statutes is repealed.
****NOTE: This is reconciled s. 15.105 (27). This section has been affected by drafts with the following LRB numbers: -1416/5 and -1403/3.
SECTION 4. 16.964 (1) (f) of the statutes is repealed.
SECTION 5. 16.964 (3) of the statutes is amended to read:
16.964 (3) The governor shall appoint an executive director under s. 15.105 (19) (a) outside of the classified service.
SECTION 6. 16.964 (13) of the statutes is created to read:
16.964 (13) (a) The bureau of criminal justice research shall do all of the following:
1. Serve as a clearinghouse of justice system data and information and conduct justice system research and data analysis under this section.
8. Not later than the first day of the 12th month beginning after the effective date of this subdivision .... [revisor inserts date], and biennially thereafter, prepare a report containing statewide statistics on standard sentences for each felony offense and how the standard sentences of each circuit court compare to the statistics on the sentences for its respective region and how the standard sentences of each circuit court compare to the statistics on the sentences for the state. The report shall be distributed to the appropriate standing committees of the legislature in the manner provided under s. 13.172 (3), to the governor, and to the director of state courts.
(b) The executive director shall appoint a staff director under s. 15.105 (19) (b) outside of the classified service.
SECTION 7. 19.42 (10) (p) of the statutes is amended to read:
19.42 (10) (p) A member, the executive staff director, or the deputy director of the sentencing commission bureau of criminal justice research.
SECTION 8. 19.42 (13) (o) of the statutes is amended to read:
19.42 (13) (o) The position of member, executive staff director, or deputy director of the sentencing commission bureau of criminal justice research.
SECTION 9. 20.505 (4) (dr) of the statutes is repealed.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 10. 20.505 (4) (mr) of the statutes is repealed.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 11. 20.923 (4) (b) 7. of the statutes is amended to read:
20.923 (4) (b) 7. Sentencing commission: executive Bureau of criminal justice research: staff director.
****NOTE: This is reconciled s. 20.923 (4) (b) 7. This SECTION has been affected by drafts with the following LRB numbers: -1416/5 and -1633/P6
SECTION 12. 20.923 (6) (hr) of the statutes is amended to read:
20.923 (6) (hr) Sentencing commission Bureau of criminal justice research: deputy staff director.
****NOTE: This is reconciled s. 20.923 (6) (hr). This SECTION has been affected by drafts with the following LRB numbers: -1416/5 and -1633/P6.
SECTION 13. 227.01 (13) (sm) of the statutes is repealed.
SECTION 14. 230.08 (2) (L) 6. of the statutes is repealed and recreated to read:
230.08 (2) (L) 6. Bureau of criminal justice research.
SECTION 15. 230.08 (2) (of) of the statutes is amended to read:
230.08 (2) (of) The executive staff director of the sentencing commission bureau of criminal justice research.
SECTION 16. 973.30 (title) of the statutes is repealed.
SECTION 17. 973.30 (1) (intro.) of the statutes is repealed.
SECTION 18. 973.30 (1) (a) of the statutes is repealed.
SECTION 19. 973.30 (1) (b) of the statutes is renumbered 16.964 (13) (a) 2.
SECTION 20. 973.30 (1) (c) of the statutes is repealed.
SECTION 21. 973.30 (1) (d) of the statutes is renumbered 16.964 (13) (a) 3.
SECTION 22. 973.30 (1) (e) of the statutes is repealed.
SECTION 23. 973.30 (1) (f) of the statutes is repealed.
SECTION 24. 973.30 (1) (g) of the statutes is renumbered 16.964 (13) (a) 4.
SECTION 25. 973.30 (1) (h) of the statutes is renumbered 16.964 (13) (a) 5.
SECTION 26. 973.30 (1) (i) of the statutes is renumbered 16.964 (13) (a) 6.
SECTION 27. 973.30 (1) (j) of the statutes is renumbered 16.964 (13) (a) 7.
SECTION 28. 973.30 (2) of the statutes is repealed.
SECTION 29. 973.30 (3) of the statutes is repealed.
(End)
LRB-1417LRB-1417/1
MDK:cjs:jf
2007 - 2008 LEGISLATURE
DOA:......Binau, BB0306 - New appropriation supporting the Biotechnology Alliance
For 2007-09 Budget -- Not Ready For Introduction
