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1. "Department" means the department of revenue.
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12. "Military family relief fund" means the fund under s. 25.38.
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(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.
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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.
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(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:
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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.
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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.
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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.
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(e)
Conditions. If an individual places any conditions on a designation for the
9military family relief fund, the designation is void.
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(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.
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(g)
Tax return. The secretary of revenue shall provide a place for the
14designations under this subsection on the individual income tax return.
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(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:
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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.
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2. The total amount received from all designations for the military family relief
22fund made by taxpayers during the previous fiscal year.
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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.
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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).
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(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.".
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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.
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(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.
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(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.
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(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.".
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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.".
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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.
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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.".
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71.28
(3h) (b)
Filing claims. Subject to the limitations provided in this
14subsection, for taxable years beginning after December 31,
2009 2011, and before
15January 1,
2013 2015, for a claimant who produces at least 2,500,000 gallons of
16biodiesel fuel in this state in the taxable year, a claimant may claim as a credit
17against the tax imposed under s. 71.23, up to the amount of the tax, an amount that
18is equal to the number of gallons of biodiesel fuel produced by the claimant in this
19state in the taxable year multiplied by 10 cents.".
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1"3. The maximum amount of credits that may be awarded under this subsection
2and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January 1, 2010, and
3ending on June 30, 2013, is $14,500,000.".
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4507. Page 888, line 2: after "(bb)" insert ", except that the amounts certified
5under this subdivision for taxable years beginning after December 31, 2009, and
6before January 1, 2012, shall be paid in taxable years beginning after December 31,
72011".
