SB312, s. 4 7Section 4. 25.66 of the statutes is created to read:
SB312,3,10 825.66 Foster youth scholarship fund. There is established a foster youth
9scholarship fund, consisting of all moneys deposited in that fund under s. 71.10 (5i)
10(i) and all moneys received for that fund under s. 46.999 (4).
SB312, s. 5 11Section 5. 46.999 of the statutes is created to read:
SB312,3,14 1246.999 Foster youth scholarships. (1) Definition. In this section, "foster
13youth" means a resident of this state under 25 years of age who meets any of the
14following qualifications:
SB312,3,1815 (a) Has lived in a foster home, treatment foster home, group home, residential
16care center for children and youth, or subsidized guardianship home, or has lived in
17the home of a kinship care relative or long-term kinship care relative under a court
18order, for not less than 6 months after attaining the age of 15 years.
SB312,3,2019 (b) Has lived in a placement described in par. (a) for not less than 6 months
20before attaining the age of 15 years and was adopted after attaining that age.
SB312,4,2 21(2) Awarding of scholarships. From the appropriation account under s. 20.435
22(3) (r), the department shall award scholarships to defray the cost of tuition, fees, and
23expenses for foster youths enrolled in any program provided by an accredited,
24nonprofit public or private institution of higher education or by a school approved
25under s. 38.50 that leads to a degree, diploma, license, or certificate and that has an

1occupational, vocational, or educational objective. The maximum amount of a
2scholarship under subsection may not exceed $5,000 per academic year.
SB312,4,11 3(3) Application for scholarship. A foster youth may apply for a scholarship
4under sub. (2) by completing an application form prescribed by the department and
5providing such additional information as the department may require. An initial
6applicant shall provide a letter of acceptance from the institution of higher education
7or school in which the applicant will enroll. An applicant who has previously been
8awarded a scholarship shall provide proof that the applicant has a cumulative grade
9point average of 2.0 or the equivalent as determined by the institution of higher
10education or school in which he or she is enrolled and is making satisfactory progress
11in the program in which he or she is enrolled.
SB312,4,16 12(4) Solicitation of funding. The department may solicit and accept
13contributions, gifts, grants, and bequests for the foster youth scholarship fund under
14s. 25.66. Moneys received under this subsection shall be deposited in that fund,
15credited to the appropriation account under s. 20.435 (3) (r), and used to award
16scholarships under sub. (2).
SB312, s. 6 17Section 6. 71.10 (5i) of the statutes is created to read:
SB312,4,1918 71.10 (5i) Foster youth scholarship fund checkoff. (a) Definitions. In this
19subsection:
SB312,4,2020 1. "Department" means the department of revenue.
SB312,4,2121 2. "Foster youth scholarship fund" means the fund under s. 25.66.
SB312,4,2522 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an
23income tax return who has a tax liability or is entitled to a tax refund may designate
24on the return any amount of additional payment or any amount of a refund due that
25individual for the foster youth scholarship fund.
SB312,5,3
12. `Designation added to tax owed.' If the individual owes any tax, the
2individual shall remit in full the tax due and the amount designated on the return
3for the foster youth scholarship fund when the individual files a tax return.
SB312,5,74 3. `Designation deducted from refund.' Except as provided in par. (d), if the
5individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
6(3) and (3m), the department shall deduct the amount designated on the return for
7the foster youth scholarship fund from the amount of the refund.
SB312,5,118 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
9to remit an amount equal to or in excess of the total of the actual tax due, after error
10corrections, and the amount designated on the return for the foster youth scholarship
11fund:
SB312,5,1712 1. The department shall reduce the designation for the foster youth scholarship
13fund to reflect the amount remitted in excess of the actual tax due, after error
14corrections, if the individual remitted an amount in excess of the actual tax due, after
15error corrections, but less than the total of the actual tax due, after error corrections,
16and the amount originally designated on the return for the foster youth scholarship
17fund.
SB312,5,1918 2. The designation for the foster youth scholarship fund is void if the individual
19remitted an amount equal to or less than the actual tax due, after error corrections.
SB312,6,220 (d) Errors; insufficient refund. If an individual is owed a refund that does not
21equal or exceed the amount designated on the return for the foster youth scholarship
22fund, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
23corrections, the department shall reduce the designation for the foster youth
24scholarship fund to reflect the actual amount of the refund that the individual is

1otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after
2error corrections.
SB312,6,43 (e) Conditions. If an individual places any conditions on a designation for the
4foster youth scholarship fund, the designation is void.
SB312,6,75 (f) Void designation. If a designation for the foster youth scholarship fund is
6void, the department shall disregard the designation and determine amounts due,
7owed, refunded, and received without regard to the void designation.
SB312,6,98 (g) Tax return. The secretary of revenue shall provide a place for the
9designations under this subsection on the individual income tax return.
SB312,6,1210 (h) Certification of amounts. Annually, on or before September 15, the
11secretary of revenue shall certify to the department of health and family services, the
12department of administration, and the state treasurer all of the following:
SB312,6,1513 1. The total amount of the administrative costs, including data processing
14costs, incurred by the department in administering this subsection during the
15previous fiscal year.
SB312,6,1716 2. The total amount received from all designations for the foster youth
17scholarship fund made by taxpayers during the previous fiscal year.
SB312,6,2018 3. The net amount remaining after the administrative costs, including data
19processing costs, under subd. 1. are subtracted from the total received under subd.
202.
SB312,7,221 (i) Appropriations. From the moneys received from designations for the foster
22youth scholarship fund, an amount equal to the sum of administrative expenses,
23including data processing costs, certified under par. (h) 1. shall be deposited in the
24general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
25the net amount remaining that is certified under par. (h) 3. shall be deposited in the

1foster youth scholarship fund and credited to the appropriation under s. 20.435 (3)
2(r).
SB312,7,103 (j) Amounts subject to refund. Amounts designated for the foster youth
4scholarship fund under this subsection are not subject to refund to the taxpayer
5unless the taxpayer submits information to the satisfaction of the department,
6within 18 months after the date on which the taxes are due or the date on which the
7return is filed, whichever is later, that the amount designated is clearly in error. Any
8refund granted by the department under this paragraph shall be deducted from the
9moneys received under this subsection in the fiscal year for which the refund is
10certified.
SB312, s. 7 11Section 7. Initial applicability.
SB312,7,1612 (1) The treatment of section 71.10 (5i) of the statutes first applies to taxable
13years beginning on January 1 of the year in which this subsection takes effect, except
14that if this subsection takes effect after July 31 the treatment of section 71.10 (5i) of
15the statutes first applies to taxable years beginning on January 1 of the year
16following the year in which this subsection takes effect.
SB312,7,1717 (End)
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