SB301: Bill Text

SB301,29,5 59.10 (3) (cm) 1. `Number of supervisors; redistricting.' Except as provided in subd. 3, following the enactment of a decennial supervisory district plan under par. (b), the board may decrease the number of supervisors. In that case, the board shall redistrict, readjust, and change the boundaries of supervisory districts, so that the number of districts equals the number of supervisors, the districts are substantially equal in population according to the most recent countywide federal census, the districts are in as compact a form as possible, and the districts consist of contiguous whole wards in existence at the time at which the redistricting plan is adopted. In the redistricting plan, the board shall adhere to the requirements under par. (b) 2. and 3. with regard to contiguity and shall, to the extent possible, place whole contiguous municipalities or contiguous parts of the same municipality within the same district. In redistricting under this subdivision, the original numbers of the districts in their geographic outlines, to the extent possible, shall be retained. No plan may be enacted under this subdivision during review of the sufficiency of a petition filed under subd. 2. nor after a referendum is scheduled on such a petition. However, if the electors of the county reject a change in the number of supervisory districts under subd. 2., the board may then take action under this subdivision except as provided in subd. 3. The county clerk shall file a certified copy of any redistricting plan enacted under this subdivision with the secretary of state.

Note: 2005 Wis. Act 235 repealed s. 59.10 (3) (b) 3.

SB301, s. 80 Section 80. 59.35 (5) of the statutes, as affected by 2005 Wisconsin Act 127, is amended to read:

SB301,29,10 59.35 (5) A person holding office under this section may also serve as a an emergency medical technician, a first responder, a fire fighter or a chief, deputy chief or assistant chief of a fire department.

Note: Inserts correct article.

SB301, s. 81 Section 81. 60.61 (4) (e) of the statutes, as created by 2005 Wisconsin Act 208, is renumbered 60.61 (4) (f).

Note: 2005 Wis. Act 171 also created a provision numbered s. 60.61 (4) (e).

SB301, s. 82 Section 82. 66.0403 (1) (h) of the statutes is amended to read:

SB301,29,15 66.0403 (1) (h) "Owner" means at least one owner, as defined under s. 66.0217 (1) (c) (d), of a property or the personal representative of at least one owner.

Note: Corrects cross-reference. "Owner" is defined at s. 66.0217 (1) (d).

SB301, s. 83 Section 83. 70.111 (3m) of the statutes is amended to read:

SB301,29,22 70.111 (3m) Charter sport fishing boats. Motorboats, and the equipment used on them, which are regularly employed in carrying persons for hire for sport fishing in and upon the outlying waters, as defined in s. 29.001 (63), and the rivers and tributaries specified in s. 29.191 (5) 29.2285 (2) (a) 1. and 2. if the owner and all operators are licensed under s. 29.512 or under s. 29.514 or both and by the U.S. coast guard to operate the boat for that purpose.

Note: Section 29.191 (5) was renumbered s. 29.2285 (2) by 2005 Wis. Act 25.

SB301, s. 84 Section 84. 71.07 (3w) (c) 1. of the statutes, as created by 2005 Wisconsin Act 361, is amended to read:

SB301,30,7 71.07 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.02, the amount of the claim that is not used to offset those taxes 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 under s. 20.835 (2) (cm) (co).

Note: Section 20.835 (2) (cm), as created by 2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.

SB301, s. 85 Section 85 . 71.08 (1) (intro.) of the statutes, as affected by 2005 Wisconsin Act 479, is amended to read:

SB301,30,19 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), (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:

Note: The creation of s. 71.07 (3c) and (3e) was removed from 2005 Wis. Act 361 by the governor's partial veto. 2005 Wis. Act 483 amended this subsection to insert "(5f)," but 2005 Wis. Act 479 repealed and recreated the provision without taking the Act 483 treatment into account.

SB301, s. 86 Section 86. 71.10 (5g) of the statutes, as created by 2005 Wisconsin Act 71, is renumbered 71.10 (5m).

Note: Confirms renumbering by the revisor under s. 13.93 (1) (b). 2005 Wis. Act 25 also created a provision numbered s. 71.10 (5g).

SB301, s. 87 Section 87. The treatment of 71.10 (6) (a) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 49. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6) (a) reads:

(a) Joint returns. Persons filing a joint return are jointly and severally liable for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter applicable to the return. Except as provided in par. (e), a person shall be relieved of liability in regard to a joint return in the manner specified in section 6015 (a) to (d) and (f) of the Internal Revenue Code.

SB301, s. 88 Section 88. The treatment of 71.10 (6) (b) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 49. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6) (b) reads:

(b) Separate returns. Except as provided in par. (e), a spouse filing a separate return may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter in the manner specified in section 66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing a taxpayer with respect to marital property income the taxpayer did not report if that taxpayer failed to notify the taxpayer's spouse about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year in which the income was derived. The department shall include all of that marital property income in the gross income of the taxpayer and exclude all of that marital property income from the gross income of the taxpayer's spouse.

SB301, s. 89 Section 89. The treatment of 71.10 (6m) (a) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 49. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6m) (a) reads:

(a) Except as provided in par. (c), a formerly married or remarried person filing a return for a period during which the person was married may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter from that period as if the person were a spouse under section 66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing the former spouse of the person with respect to marital property income that the former spouse did not report if that former spouse failed to notify the person about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year during which the income was derived. The department shall include all of that marital property income in the gross income of the former spouse and exclude all of that marital property income from the gross income of the person.

SB301, s. 90 Section 90. The treatment of 71.26 (1) (be) of the statutes by 2005 Wisconsin Act 74 is not repealed by 2005 Wisconsin Act 335. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.26 (1) (be) reads:

(be) Certain authorities. Income of the University of Wisconsin Hospitals and Clinics Authority, of the Health Insurance Risk-Sharing Plan Authority, of the Fox River Navigational System Authority, and of the Wisconsin Aerospace Authority.

SB301, s. 91 Section 91. 71.28 (3w) (c) 1. of the statutes, as created by 2005 Wisconsin Act 361, is amended to read:

SB301,32,7 71.28 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.23, the amount of the claim that is not used to offset those taxes 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 under s. 20.835 (2) (cm) (co).

Note: Section 20.835 (2) (cm), as created by 2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.

SB301, s. 92 Section 92. 71.47 (3w) (c) 1. of the statutes, as created by 2005 Wisconsin Act 361, is amended to read:

SB301,32,14 71.47 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.43, the amount of the claim that is not used to offset those taxes 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 under s. 20.835 (2) (cm) (co).

Note: Section 20.835 (2) (cm), as created by 2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.

SB301, s. 93 Section 93. The treatment of 71.93 (5) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 59. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.93 (5) reads:

(5) Debtor charged for costs. Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the department's appropriation under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering state agency setoffs and reductions and shall adjust its subsequent charges to each debtor to reflect that experience.

SB301, s. 94 Section 94. The treatment of 71.935 (5) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 59. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.935 (5) reads:

(5) Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs and reductions under this section and shall adjust its subsequent charges to each debtor to reflect that experience.

SB301, s. 95 Section 95. The treatment of 74.25 (1) (b) 1. of the statutes by 2005 Wisconsin Act 241 is not repealed by 2005 Wisconsin Act 418. All treatments stand.

Note: There is no conflict of substance. As merged by the revisor s. 74.25 (1) (b) 1. reads:

1. Except as provided in subd. 3., pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.

SB301, s. 96 Section 96. The treatment of 74.30 (1) (i) of the statutes by 2005 Wisconsin Act 241 is not repealed by 2005 Wisconsin Act 418. All treatments stand.

Note: There is no conflict of substance. As merged by the revisor s. 74.30 (1) (i) reads:

(i) Except as provided in par. (k), pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.

SB301, s. 97 Section 97. 76.636 (1) (b) of the statutes, as created by 2005 Wisconsin Act 259, is renumbered 76.636 (1) (b) (intro.) and amended to read:

SB301,34,1 76.636 (1) (b) (intro.) "Development zone" means a any of the following:

SB301,34,2 1. A development zone under s. 560.70, a .

SB301,34,3 2. A development opportunity zone under s. 560.795 , an.

SB301,34,4 3. An enterprise development zone under s. 560.797 , or an.

SB301,34,5 4. An agricultural development zone under s. 560.798.

Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place a series in tabular form for consistency with current style and improved readability.

SB301, s. 98 Section 98 . 76.636 (1) (e) of the statutes, as created by 2005 Wisconsin Act 259, is renumbered 76.636 (1) (e) (intro.) and amended to read:

SB301,34,10 76.636 (1) (e) (intro.) "Member of a targeted group" means a any of the following, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.:

SB301,34,12 1. A person who resides in an area designated by the federal government as an economic revitalization area, a .

SB301,34,15 2. A person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a .

SB301,34,16 3. A person who is employed in a trial job, as defined in s. 49.141 (1) (n), a .

SB301,34,17 4. A person who is eligible for child care assistance under s. 49.155, a .

SB301,34,18 5. A person who is a vocational rehabilitation referral, an.

SB301,34,19 6. An economically disadvantaged youth, an.

SB301,34,20 7. An economically disadvantaged veteran, a .

SB301,34,21 8. A supplemental security income recipient, a .

SB301,34,22 9. A general assistance recipient, an.

SB301,34,23 10. An economically disadvantaged ex-convict, a .

SB301,35,1 11. A qualified summer youth employee, as defined in 26 USC 51 (d) (7), a .

SB301,35,2 12. A dislocated worker, as defined in 29 USC 2801 (9), or a .

SB301,35,4 13. A food stamp recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.

Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place a series in tabular form for consistency with current style and improved readability.

SB301, s. 99 Section 99. 76.636 (4) of the statutes, as created by 2005 Wisconsin Act 259, is renumbered 76.636 (4) (intro.) and amended to read:

SB301,35,10 76.636 (4) Credit precluded. (intro.) If the certification of a person for tax benefits under s. 560.765 (3), 560.797 (4), or 560.798 (3) is revoked, or if the person becomes ineligible for tax benefits under s. 560.795 (3), that person may not claim do any of the following:

SB301,35,11 (a) Claim credits under this section for any of the following:

SB301,35,13 1. The taxable year that includes the day on which the certification is revoked; the.

SB301,35,15 2. The taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding.

SB301,35,16 3. Succeeding taxable years and that person may not carry.

SB301,35,18 (b) Carry over unused credits from previous years to offset the fees under s. 76.60, 76.63, 76.65, 76.66, or 76.67 for any of the following:

SB301,35,19 1. The taxable year that includes the day on which certification is revoked; the.

SB301,35,21 2. The taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding.

SB301,35,22 3. Succeeding taxable years.

Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place series in tabular form for consistency with current style and improved readability.

SB301, s. 100 Section 100. 77.52 (2) (a) 10. of the statutes, as affected by 2005 Wisconsin Acts 149 and 344, is amended to read:

SB301,36,21 77.52 (2) (a) 10. Except for services provided by veterinarians and except for installing or applying tangible personal property that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property unless, at the time of that the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r). juvenile The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in par. (ag), regardless of whether the installation or application of tangible personal property related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in par. (ag), if that the installation or replacement is a real property construction activity under s. 77.51 (2).

Note: 2005 Wis. Act 149 replaced "such" with "the" in 2 places, and 2005 Wis. Act 344 replaced the same "such" with "that." Act 344 inserted "juvenile" in material that was recreated as s. 77.52 (2) (ag) 39. (intro.). See the next Section of this bill.

SB301, s. 101 Section 101. 77.52 (2) (ag) 39. of the statutes, as created by 2005 Wisconsin Act 149, is repealed and recreated to read: