AB75-SSA1-CA1,103,54
2. "Second Harvest" means Second Harvest food banks in Wisconsin that are
5members of Feeding America.
AB75-SSA1-CA1,103,96
(b)
Voluntary payments. 1. `Designation on return.' Every individual filing an
7income tax return who has a tax liability or is entitled to a tax refund may designate
8on the return any amount of additional payment or any amount of a refund due that
9individual for Second Harvest.
AB75-SSA1-CA1,103,1210
2. `Designation added to tax owed.' If the individual owes any tax, the
11individual shall remit in full the tax due and the amount designated on the return
12for Second Harvest when the individual files a tax return.
AB75-SSA1-CA1,103,1613
3. `Designation deducted from refund.' Except as provided in par. (d), if the
14individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
15(3) and (3m), the department shall deduct the amount designated on the return for
16Second Harvest from the amount of the refund.
AB75-SSA1-CA1,103,1917
(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails
18to remit an amount equal to or in excess of the total of the actual tax due, after error
19corrections, and the amount designated on the return for Second Harvest:
AB75-SSA1-CA1,103,2420
1. The department shall reduce the designation for Second Harvest to reflect
21the amount remitted in excess of the actual tax due, after error corrections, if the
22individual remitted an amount in excess of the actual tax due, after error corrections,
23but less than the total of the actual tax due, after error corrections, and the amount
24originally designated on the return for Second Harvest.
AB75-SSA1-CA1,104,2
12. The designation for Second Harvest is void if the individual remitted an
2amount equal to or less than the actual tax due, after error corrections.
AB75-SSA1-CA1,104,83
(d)
Errors; insufficient refund. If an individual is owed a refund that does not
4equal or exceed the amount designated on the return for Second Harvest, after
5crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the
6department shall reduce the designation for Second Harvest to reflect the actual
7amount of the refund that the individual is otherwise owed, after crediting under ss.
871.75 (9) and 71.80 (3) and (3m) and after error corrections.
AB75-SSA1-CA1,104,109
(e)
Conditions. If an individual places any conditions on a designation for
10Second Harvest, the designation is void.
AB75-SSA1-CA1,104,1311
(f)
Void designation. If a designation for Second Harvest is void, the
12department shall disregard the designation and determine amounts due, owed,
13refunded, and received without regard to the void designation.
AB75-SSA1-CA1,104,1514
(g)
Tax return. The secretary of revenue shall provide a place for the
15designations under this subsection on the individual income tax return.
AB75-SSA1-CA1,104,1816
(h)
Certification of amounts. Annually, on or before September 15, the
17secretary of revenue shall certify to the department of administration and the state
18treasurer all of the following:
AB75-SSA1-CA1,104,2119
1. The total amount of the administrative costs, including data processing
20costs, incurred by the department in administering this subsection during the
21previous fiscal year.
AB75-SSA1-CA1,104,2322
2. The total amount received from all designations for Second Harvest made
23by taxpayers during the previous fiscal year.
AB75-SSA1-CA1,105,3
13. The net amount remaining after the administrative costs, including data
2processing costs, under subd. 1. are subtracted from the total received under subd.
32.
AB75-SSA1-CA1,105,94
(i)
Appropriations. From the moneys received from designations for Second
5Harvest, an amount equal to the sum of administrative expenses, including data
6processing costs, certified under par. (h) 1. shall be deposited in the general fund and
7credited to the appropriation account under s. 20.566 (1) (hp), and the department
8shall annually pay the following percentages of the net amount remaining that is
9certified under par. (h) 3. from the appropriation under s. 20.855 (4) (ge):
AB75-SSA1-CA1,105,1010
1. Sixty-five percent to Second Harvest that is located in the city of Milwaukee.
AB75-SSA1-CA1,105,1111
2. Twenty percent to Second Harvest that is located in the city of Madison.
AB75-SSA1-CA1,105,1212
3. Fifteen percent to Second Harvest that is located in the city of Eau Claire.
AB75-SSA1-CA1,105,1913
(j)
Amounts subject to refund. Amounts designated for Second Harvest under
14this subsection are not subject to refund to the taxpayer unless the taxpayer submits
15information to the satisfaction of the department, within 18 months after the date
16on which the taxes are due or the date on which the return is filed, whichever is later,
17that the amount designated is clearly in error. Any refund granted by the
18department under this paragraph shall be deducted from the moneys received under
19this subsection in the fiscal year for which the refund is certified.".
AB75-SSA1-CA1,105,2322
71.10
(5i) Military family relief fund checkoff. (a)
Definitions. In this
23subsection:
AB75-SSA1-CA1,105,2424
1. "Department" means the department of revenue.
AB75-SSA1-CA1,105,25
12. "Military family relief fund" means the fund under s. 25.38.
AB75-SSA1-CA1,106,52
(b)
Voluntary payments. 1. `Designation on return.' Every individual filing an
3income tax return who has a tax liability or is entitled to a tax refund may designate
4on the return any amount of additional payment or any amount of a refund due that
5individual for the military family relief fund.
AB75-SSA1-CA1,106,86
2. `Designation added to tax owed.' If the individual owes any tax, the
7individual shall remit in full the tax due and the amount designated on the return
8for the military family relief fund when the individual files a tax return.
AB75-SSA1-CA1,106,129
3. `Designation deducted from refund.' Except as provided in par. (d), if the
10individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
11(3) and (3m), the department shall deduct the amount designated on the return for
12the military family relief fund from the amount of the refund.
AB75-SSA1-CA1,106,1613
(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails
14to remit an amount equal to or in excess of the total of the actual tax due, after error
15corrections, and the amount designated on the return for the military family relief
16fund:
AB75-SSA1-CA1,106,2217
1. The department shall reduce the designation for the military family relief
18fund to reflect the amount remitted in excess of the actual tax due, after error
19corrections, if the individual remitted an amount in excess of the actual tax due, after
20error corrections, but less than the total of the actual tax due, after error corrections,
21and the amount originally designated on the return for the military family relief
22fund.
AB75-SSA1-CA1,106,2423
2. The designation for the military family relief fund is void if the individual
24remitted an amount equal to or less than the actual tax due, after error corrections.
AB75-SSA1-CA1,107,7
1(d)
Errors; insufficient refund. If an individual is owed a refund that does not
2equal or exceed the amount designated on the return for the military family relief
3fund, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
4corrections, the department shall reduce the designation for the military family
5relief fund to reflect the actual amount of the refund that the individual is otherwise
6owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
7corrections.
AB75-SSA1-CA1,107,98
(e)
Conditions. If an individual places any conditions on a designation for the
9military family relief fund, the designation is void.
AB75-SSA1-CA1,107,1210
(f)
Void designation. If a designation for the military family relief fund is void,
11the department shall disregard the designation and determine amounts due, owed,
12refunded, and received without regard to the void designation.
AB75-SSA1-CA1,107,1413
(g)
Tax return. The secretary of revenue shall provide a place for the
14designations under this subsection on the individual income tax return.
AB75-SSA1-CA1,107,1715
(h)
Certification of amounts. Annually, on or before September 15, the
16secretary of revenue shall certify to the department of military affairs, the
17department of administration, and the state treasurer all of the following:
AB75-SSA1-CA1,107,2018
1. The total amount of the administrative costs, including data processing
19costs, incurred by the department in administering this subsection during the
20previous fiscal year.
AB75-SSA1-CA1,107,2221
2. The total amount received from all designations for the military family relief
22fund made by taxpayers during the previous fiscal year.
AB75-SSA1-CA1,107,2523
3. The net amount remaining after the administrative costs, including data
24processing costs, under subd. 1. are subtracted from the total received under subd.
252.
AB75-SSA1-CA1,108,6
1(i)
Appropriations. From the moneys received from designations for the
2military family relief fund, an amount equal to the sum of administrative expenses,
3including data processing costs, certified under par. (h) 1. shall be deposited in the
4general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
5the net amount remaining that is certified under par. (h) 3. shall be deposited in the
6military family relief fund and credited to the appropriation under s. 20.465 (2) (r).
AB75-SSA1-CA1,108,137
(j)
Amounts subject to refund. Amounts designated for the military family relief
8fund under this subsection are not subject to refund to the taxpayer unless the
9taxpayer submits information to the satisfaction of the department, within 18
10months after the date on which the taxes are due or the date on which the return is
11filed, whichever is later, that the amount designated is clearly in error. Any refund
12granted by the department under this paragraph shall be deducted from the moneys
13received under this subsection in the fiscal year for which the refund is certified.".
AB75-SSA1-CA1,110,516
71.255
(2m) Election to include every member of commonly controlled
17group. (a) The designated agent as provided in sub. (7) may elect, without first
18obtaining written approval from the department, to include in its combined group
19every corporation in its commonly controlled group, regardless of whether such
20corporations are engaged in the same unitary business as the designated agent.
21Corporations included in the combined group by operation of this election are
22required to use combined reporting only to the extent described in sub. (2). The
23commonly controlled group shall calculate its Wisconsin income and apportionment
1factors as provided under subs. (3), (4), and (5), and all income of all members of the
2commonly controlled group, whether or not such income would otherwise be subject
3to apportionment or allocable to a particular state in the absence of an election under
4this subsection, shall be treated as apportionable income for purposes of the
5combined report.
AB75-SSA1-CA1,110,96
(b) The election under this subsection shall be executed by the designated agent
7on an original, timely filed combined report. Any corporation that becomes
8includable in the commonly controlled group subsequent to the year of election shall
9have waived any objection to its inclusion in the combined report.
AB75-SSA1-CA1,110,1810
(c) An election under this subsection shall be binding for and applicable to the
11taxable year for which it is made and for the next 9 taxable years. An election may
12be renewed for another 10 taxable years, without prior written approval from the
13department after it has been in effect for 10 taxable years. The renewal shall be made
14on an original, timely filed return for the first taxable year after the completion of
15a 10-year period for which an election under this subsection was in place. An election
16that is not renewed shall be revoked. In the case of a revocation, a new election under
17this subsection shall not be permitted in any of the immediately following 3 taxable
18years.
AB75-SSA1-CA1,110,2219
(d) The department shall disregard the tax effect of an election under this
20subsection, or disallow the election, with respect to any controlled group member or
21members for any year of the election period, if the department determines that the
22election has the effect of tax avoidance.".
AB75-SSA1-CA1,111,113
71.255
(6) (a) Except as provided in
par. pars. (b)
and (c), no tax credit,
4Wisconsin net business loss carry-forward, or other post-apportionment deduction
5earned by one member of the combined group, but not fully used by or allowed to that
6member, may be used in whole or in part by another member of the combined group
7or applied in whole or in part against the total income of the combined group. A
8member of a combined group may use a carry-forward of a credit, Wisconsin net
9business loss carry-forward, or other post-apportionment deduction otherwise
10allowable under s. 71.26 or 71.45, that was incurred by that same member in a
11taxable year beginning before
March 6 January 1, 2009.".
AB75-SSA1-CA1,111,2014
71.255
(6) (c) 1. Subject to the limitations provided under s. 71.26 (3) (n), for
15each taxable year that a corporation that is a member of a combined group has an
16unused credit or credit carry-forward under s. 71.28 (4) or (5) or 71.47 (4) or (5), the
17corporation may, after using that credit or credit carry-forward to offset its own tax
18liability for the taxable year, use that credit or credit carry-forward to offset the tax
19liability of all other members of the combined group on a proportionate basis, to the
20extent such tax liability is attributable to the unitary business.
AB75-SSA1-CA1,111,2321
2. Unless otherwise provided by the department by rule, if the corporation may
22no longer be included in the combined group, as determined by this section, the
23corporation's unused credits shall be available only to that corporation.".
