121.58 (6) APPROPRIATION PRORATED. If the appropriation under s. 20.255 (2) (cr) (vr) in any one year is insufficient to pay the full amount of approved claims under this section, state aid payments for school districts not participating in the program under s.121.575 shall be prorated as though the minimum amount under s. 121.575 (3) had not been made and state aid payments for school districts participating in the program under s. 121.575 shall be prorated after deducting the minimum amount under s. 121.575 (3).
(End)
LRB-1502LRB-1502/2
JK&CTS:lmk:pg
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0348 - Income and franchise tax credit for information technology for health care providers
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Income taxation
This bill creates an income and franchise tax credit for health care providers in an amount that is equal to the amount that the health care provider paid in the taxable year for information technology hardware or software that is used to maintain medical records in electronic form.
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. 71.07 (5i) of the statutes is created to read:
71.07 (5i) ELECTRONIC MEDICAL RECORDS CREDIT. (a) Definitions. In this subsection, "claimant" means a person who files a claim under this subsection.
(b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the taxes imposed under s. 71.02 or 71.08, up to the amount of those taxes, an amount equal to 50 percent of the amount the claimant paid in the taxable year for information technology hardware or software that is used to maintain medical records in electronic form, if the claimant is a health care provider, as defined in s. 146.81 (1).
(c) Limitations. 1. The maximum amount of the credits that may be claimed under this subsection and ss. 71.28 (5i) and 71.47 (5i) in a taxable year is $10,000,000, as allocated under s. 560.204.
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 2. 71.08 (1) (intro.) of the statutes is amended to read:
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), (5f), (5i), (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:
SECTION 3. 71.10 (4) (gxx) of the statutes is created to read:
71.10 (4) (gxx) Electronic medical records credit under s. 71.07 (5i).
SECTION 4. 71.28 (5i) of the statutes is created to read:
71.28 (5i) ELECTRONIC MEDICAL RECORDS CREDIT. (a) Definitions. In this subsection, "claimant" means a person who files a claim under this subsection.
(b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the taxes imposed under s. 71.23, up to the amount of those taxes, an amount equal to 50 percent of the amount the claimant paid in the taxable year for information technology hardware or software that is used to maintain medical records in electronic form, if the claimant is a health care provider, as defined in s. 146.81 (1).
(c) Limitations. 1. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (5i) and 71.47 (5i) in a taxable year is $10,000,000, as allocated under s. 560.204.
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. Subsection (4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.
SECTION 5. 71.30 (3) (epa) of the statutes is created to read:
71.30 (3) (epa) Electronic medical records credit under s. 71.28 (5i).
SECTION 6. 71.47 (5i) of the statutes is created to read:
71.47 (5i) ELECTRONIC MEDICAL RECORDS CREDIT. (a) Definitions. In this subsection, "claimant" means a person who files a claim under this subsection.
(b) Filing claims. Subject to the limitations provided in this subsection, 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, an amount equal to 50 percent of the amount the claimant paid in the taxable year for information technology hardware or software that is used to maintain medical records in electronic form, if the claimant is a health care provider, as defined in s. 146.81 (1).
(c) Limitations. 1. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (5i) and 71.28 (5i) in a taxable year is $10,000,000, as allocated under s. 560.204.
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 7. 71.49 (1) (epa) of the statutes is created to read:
71.49 (1) (epa) Electronic medical records credit under s. 71.47 (5i).
SECTION 8. 560.204 of the statutes is created to read:
560.204 Hardware and software used to maintain medical records. (1) The department shall implement a program to certify health care providers as eligible for the electronic medical records credit under ss. 71.07 (5i), 71.28 (5i), and 71.47 (5i).
(2) If the department certifies a health care provider under sub. (1), the department shall determine the amount of credits to allocate to the health care provider. The total amount of electronic medical records credits allocated to health care providers in any year may not exceed $10,000,000.
(3) The department shall inform the department of revenue of every health care provider certified under sub. (1) and the amount of credits allocated to the health care provider.
(4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
(End)
LRB-1503LRB-1503/1
JK:lmk:rs
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0351 - Charge a filing fee for sales tax returns filed on paper
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill allows DOR to charge a filing fee for sales tax returns that are submitted to DOR on paper.
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. 77.58 (9) of the statutes is created to read:
77.58 (9) The department may require a filing fee for sales tax returns that are filed on paper.
SECTION 9341. Initial applicability; Revenue.
(1) SALES TAX RETURN FILING FEE. The treatment of section 77.58 (9) of the statutes first applies to returns that are filed for the calendar quarter ending on September 30, 2007.
(End)
LRB-1508LRB-1508/6
DAK:kjf&wj:rs
2007 - 2008 LEGISLATURE
DOA:......Jablonsky, BB0173 - Vital records fee changes
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
Other health and human services
Currently, except for issuance of certain birth certificates, the state registrar or a local registrar must charge $7 for issuing a certified or uncertified copy of a certificate of birth, death, divorce or annulment, or marriage (vital record) or for verifying information about the event without issuing a copy, and $3 for issuing any additional copy of the same vital record at the same time. This bill increases to $20 the fee for issuance of a certified or uncertified copy of certain vital records, increases to $20 the fee for issuing an additional copy at the same time, increases to $10 the fee for verifying information about the event without issuing a copy, and increases to $10 the fee for issuing an additional copy of the same vital record at the same time.
Currently, the state registrar or a local registrar must charge $12 for issuing either a certified copy or an uncertified copy of a birth certificate and $3 for issuing, at the same time, any additional certified or uncertified copy of the same birth certificate. Of the $12 charged, $7 must be forwarded to the secretary of administration for deposit in program revenue appropriations for the Child Abuse and Neglect Prevention Board (CANPB), to be used for CANPB expenses, for certain statewide projects, for the Family Resource Center Grant Program, and for technical assistance to organizations. The bill increases the fee for issuance of a certified or uncertified copy of a birth certificate from $12 to $20, and increases, from $7 to $10, the amount that must be forwarded to the secretary of administration for deposit in program revenue appropriation accounts of CANPB. The bill also increases the fee for issuance of an additional certified or uncertified birth certificate copy from $3 to $20.
Currently, the state registrar or a local registrar must charge $10 for issuing one certified copy of a birth certificate for a birth resulting in stillbirth and $3 for any additional certified copy of the same birth certificate; the bill changes these fees to $20 each.
Currently, the state registrar or a local registrar must charge, in addition to other applicable fees, $10 for expedited service in issuing a vital record; bill changes this fee to $20.
Currently, the state registrar or a local registrar may charge $7 to search vital records if the registrar finds no record and an additional $7 if the requester provides no or little information. The bill increases to $10 the fee to search vital records and the fee if the requester provides no or little information.
The bill requires local registrars to forward to the secretary of administration, for credit to a program revenue appropriation account within DHFS, 60 percent of all revenue generated by fee increases for issuance of copies of vital records, other than divorce records. From these moneys, the bill requires DHFS to transfer $1,250,000 in each fiscal year from this program revenue appropriation account to an appropriation account for local assistance; from this appropriation account, DHFS must distribute $950,000 in each fiscal year for domestic abuse services and, in each fiscal year to Milwaukee County to organizations, $250,000 to provide gender-responsive alcohol and other drug abuse services and other services to drug dependent women with children and $50,000 to provide services to aid youth in making the transition from foster care to independent living. The bill also requires DHFS to transfer $500,000 in each fiscal year from the program revenue appropriation account to an appropriation account for interagency and intra-agency local assistance; from this appropriation account, DHFS must distribute $500,000 in each fiscal year for comprehensive early childhood initiatives in Dane County for low-income families.
Currently, the state registrar must charge $10 for making selected amendments to birth records without a court order, making court-ordered corrections to birth certificates, making any change in a birth certificate such as acknowledgment of paternity, and for making court-ordered name changes. The state registrar must charge $20 for registering certain new or corrected vital records and $25 for late registration of birth certificates. The bill changes these required fee amounts to the following:
1. Twenty dollars for amending birth records for voluntary acknowledgment of paternity and for a legal name change within 365 days after birth.
2. Forty dollars for selected amendments to birth records without a court order; court-ordered amendments to certain vital records; court-ordered adjudications of paternity or determinations of paternity after death; delayed acknowledgments of paternity; legal name changes; and impounding a vital record or creating and registering a new vital record under certain circumstances.
3. Fifty dollars for the delayed filing of certain birth, marriage, or death certificates.
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. 20.435 (1) (gm) of the statutes, as affected by 2007 Wisconsin Act .... (this act), section XXX, is amended to read:
20.435 (1) (gm) Licensing, review and certifying activities; fees; supplies and services. The amounts in the schedule for the purposes specified in ss. 146.50 (8), 252.23, 252.24, 252.245, 254.176, 254.178, 254.179, 254.20 (5) and (8), 254.31 to 254.39, 254.41, 254.47, 254.61 to 254.88, and 255.08 (2) and ch. 69, for the purchase and distribution of medical supplies, for transfer to the appropriation accounts under s. 20.445 (1) (kb) and (3) (kb), and to analyze and provide data under s. 250.04. All moneys received under ss. 69.22 (3m), 146.50 (5) (f) and (8) (d), 250.04 (3m), 252.23 (4) (a), 252.24 (4) (a), 252.245 (9), 254.176, 254.178, 254.181, 254.20 (5) and (8), 254.31 to 254.39, 254.41, 254.47, 254.61 to 254.88, and 255.08 (2) (b) and ch. 69, other than s. 69.22 (1m), and as reimbursement for medical supplies shall be credited to this appropriation account. The department shall, in each fiscal year, transfer $1,250,000 from this appropriation account to the appropriation account under sub. (3) (ky) and shall transfer $500,000 from this appropriation account to the appropriation account under sub. (3) (kz).
****NOTE: This is reconciled s. 20.435 (1) (gm). This SECTION has been affected by drafts with the following LRB numbers: -1508/2 and -1676/2. "XXX" in the bill section heading indicates a cross-reference that must be provided in the compiled budget bill to the bill section in LRB-1676 that also treats s. 20.435 (1) (gm).
SECTION 2. 20.435 (3) (ky) of the statutes is amended to read:
20.435 (3) (ky) Interagency and intra-agency aids. Except as provided in par. (kw), all moneys received from other state agencies and all moneys received by the department from the department for local assistance, including all moneys transferred from sub. (1) (gm) and credited to this appropriation account, for such purposes local assistance.
SECTION 3. 20.435 (3) (kz) of the statutes is amended to read:
20.435 (3) (kz) Interagency and intra-agency local assistance. Except as provided in par. (kw), all moneys received from other state agencies and all moneys received by the department from the department for local assistance, including all moneys transferred from sub. (1) (gm) and credited to this appropriation account, for such purposes local assistance.
SECTION 4. 46.95 (2) (a) of the statutes is amended to read:
46.95 (2) (a) The secretary shall make grants from the appropriations accounts under s. 20.435 (3) (cd) and (hh) and in each fiscal year $950,000 from the appropriation account under s. 20.435 (3) (ky) to organizations for the provision of any of the services specified in sub. (1) (d). Grants may be made to organizations which have provided those domestic abuse services in the past or to organizations which propose to provide those services in the future. No grant may be made to fund services for child or unborn child abuse or abuse of elderly persons.
