Currently, with certain exceptions, contracts for work to be performed on projects that require review and approval by the Building Commission must be let by bid preceded by public notice and must be awarded to the lowest responsible bidder, and are subject to minority-owned business participation goals and certain other requirements. This bill applies these requirements only to projects having an estimated cost of $500,000 or more.
Currently, with certain exceptions, if a project has an estimated cost of more than $40,000, contracts for work to be performed on the project must be let by sealed bid preceded by public notice which must contain specified information and the bids must be opened publicly and must include a bid guarantee. This bill retains the requirement for letting these contracts to the lowest responsible bidder, but applies other specific bidding requirements only to a project that has an estimated cost of more than $100,000.
Currently, when DOA believes that it is in the best interests of the state to contract for certain proprietary articles or materials available from only one source, it may contract for the articles or materials without solicitation of bids or compliance with other statutory requirements after publishing a single notice of its intention to let the contract in the official state newspaper. This bill modifies this procedure to apply to specified proprietary articles or materials regardless of whether they are obtainable from only one source, but requires solicitation of bids when the procedure is used.
Currently, with certain exceptions, a bidder on a contract for a state project need not submit with its bid a list of the subcontractors to be used on the project, but DOA may require a list of the subcontractors to be submitted before the contract is awarded. This bill permits DOA to require each bidder on a state project to submit with its bid a list of its subcontractors to be used on the project.
Currently, with certain exceptions, if a contract for a state project or a change order to such a contract involves an expenditure of more than $60,000, the contract is subject to the governor's approval, but the governor may delegate his or her authority to approve a contract or change order involving an expenditure of less than $150,000 to the secretary of administration or the secretary's designee. This bill permits the governor to delegate his or her authority to approve a contract or change order involving an expenditure of any amount to the secretary of administration or the secretary's designee.
Currently, with certain exceptions, DOA has the responsibility to take charge of and supervise all engineering and architectural services for state projects. This bill provides that, with certain exceptions, for the purpose of selection of an appropriate engineer or architect for each state project, DOA shall appoint one or more selection committees. The bill also requires that for each project having an estimated cost of $5,000,000 or more, the selection committee shall interview each candidate for appointment as an engineer or architect, except that the secretary of administration or the secretary to the Building Commission may waive this requirement when he or she determines that is in the best interests of the state to do so.
Currently, the governor, upon approval of the Building Commission, must authorize expenditure of moneys for planning and design of state building projects. The governor may transfer moneys from the appropriation in the state building trust fund for planning and design to other appropriations in the building trust fund. This bill directs the Building Commission to authorize expenditure of moneys for planning and design of state building projects. The bill also permits the Building Commission to transfer moneys from the appropriation in the building trust fund for planning and design of state building projects to other appropriations in the building trust fund.
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. 13.48 (2) (a) of the statutes is amended to read:
13.48 (2) (a) There is created a building commission consisting of the governor, who shall serve as chairperson, and 3 senators and 3 representatives to the assembly appointed as are the members of standing committees in their respective houses. The 2 major political parties shall be represented in the membership from each house. One legislator from each house shall be a member of the state supported programs study and advisory committee created by s. 13.47. One citizen member shall be appointed by the governor to serve at the governor's pleasure. The secretary, head of the engineering function, and ranking architect of the department of administration shall be nonvoting advisory members. The secretary of administration shall designate an employee of the department of administration to serve as secretary to the building commission. The building commission shall bear a title beginning with the words "State of Wisconsin". The members shall be liable only for misconduct. Nonlegislator members of the building commission shall be reimbursed for actual and necessary expenses, incurred as members of the building commission, from the appropriation under s. 20.505.
SECTION 2. 13.48 (10) (a) of the statutes is amended to read:
13.48 (10) (a) No state board, agency, officer, department, commission or body corporate may enter into a contract for the construction, reconstruction, remodeling of or addition to any building, structure, or facility, in connection with any building project which involves a cost in excess of $150,000 $250,000 without completion of final plans and arrangement for supervision of construction and prior approval by the building commission. The building commission may not approve a contract for the construction, reconstruction, renovation or remodeling of or an addition to a state building as defined in s. 44.51 (2) unless it determines that s. 44.57 has been complied with or does not apply. This section applies to the department of transportation only in respect to buildings, structures and facilities to be used for administrative or operating functions, including buildings, land and equipment to be used for the motor vehicle emission inspection and maintenance program under s. 110.20.
SECTION 3. 13.48 (19m) of the statutes is created to read:
13.48 (19m) WAIVER OF CONSTRUCTION PROJECT CONTRACT REQUIREMENTS. The secretary of the building commission may waive compliance with any requirement under s. 16.855 for any project the estimated cost of which is less than $5,000,000.
SECTION 4. 13.48 (29) of the statutes is amended to read:
13.48 (29) SMALL PROJECTS. Except as otherwise required under s. 16.855 (10m), the building commission may prescribe simplified policies and procedures to be used in lieu of the procedures provided in s. 16.855 for any project that does not require prior approval of the building commission under sub. (10) (a) having an estimated cost that does not exceed $500,000.
SECTION 5. 16.85 (1) of the statutes is amended to read:
16.85 (1) To take charge of and supervise all engineering or architectural services or construction work as defined in s. 16.87 performed by, or for, the state, or any department, board, institution, commission or officer thereof, including nonprofit-sharing corporations organized for the purpose of assisting the state in the construction and acquisition of new buildings or improvements and additions to existing buildings as contemplated under ss. 13.488, 36.09 and 36.11, except the engineering, architectural and construction work of the department of transportation, the engineering service performed by the department of commerce, department of revenue, public service commission, department of health services and other departments, boards and commissions when the service is not related to the maintenance, and construction and planning of the physical properties of the state. For the purpose of selection of an appropriate engineer or architect for each construction project under the department's supervision, except an emergency project approved under s. 16.855 (16) (b) 2., the secretary shall appoint one or more selection committees. If the estimated cost of a project is $5,000,000 or more, the selection committee shall interview each candidate for appointment as an engineer or architect for the project, except that the secretary of administration or the secretary to the building commission may waive this requirement when he or she determines that it is in the best interests of the state to do so. The department shall not authorize construction work for any state office facility in the city of Madison after May 11, 1990, unless the department first provides suitable space for a day care center primarily for use by children of state employees.
SECTION 6. 16.855 (2) (intro.) of the statutes is amended to read:
16.855 (2) (intro.) Except for projects authorized under s. 16.858, whenever the estimated construction cost of a project exceeds $40,000 $100,000, or if less and in the best interest of the state, the department shall:
SECTION 7. 16.855 (10) of the statutes is amended to read:
16.855 (10) When the department believes that it is in the best interests of the state to contract for certain specified proprietary articles or materials available from only one source, it may contract for said articles or materials without upon solicitation of bids apart from the usual statutory procedure, after a publication of a class 1 notice, under ch. 985, in the official state newspaper.
SECTION 8. 16.855 (13) (a) of the statutes is amended to read:
16.855 (13) (a) A The department may require each person who submits a bid to provide a list of the subcontractors shall not be required to be submitted for work to be performed with the its bid. The department may also require the each prime contractor to submit in writing the names of prospective subcontractors for the department's approval before the award of a contract to the prime contractor.
SECTION 9. 16.855 (22) of the statutes is amended to read:
16.855 (22) The provisions of this section, except sub. (10m), do not apply to construction work for any project that does not require the prior approval of the building commission under s. 13.48 (10) (a) if the project is constructed in accordance with policies and procedures prescribed by the building commission under s. 13.48 (29). If the estimated construction cost of any project is at least $40,000 $100,000, and the building commission elects to utilize the procedures prescribed under s. 13.48 (29) to construct the project, the department shall provide adequate public notice of the project and the procedures to be utilized to construct the project on a publicly accessible computer site.
SECTION 10. 16.87 (3) of the statutes is amended to read:
16.87 (3) Except as provided in sub. (4) and this subsection, a contract under sub. (2) is not valid or effectual for any purpose until it is endorsed in writing and approved by the secretary or the secretary's designated assistant and, if the contract involves an expenditure over $60,000, approved by the governor. The governor may delegate the authority to approve any contract requiring his or her approval under this subsection that involves an expenditure of less than $150,000 to the secretary or the secretary's designee. Except as provided in sub. (4), no payment or compensation for work done under any contract involving $2,500 or more, except a highway contract, may be made unless the written claim is audited and approved by the secretary or the secretary's designee. Any change order to a contract requiring approval under this subsection requires the prior approval by the secretary or the secretary's designated assistant and, if the change order involves an expenditure over $60,000, the approval of the governor or, if, unless the governor delegates his or her authority to approve contracts under this subsection and the change order involves an expenditure of less than $150,000, the approval of to the secretary or the secretary's designee.
SECTION 11. 20.867 (2) (r) of the statutes is amended to read:
20.867 (2) (r) Planning and design. As a continuing appropriation from the building trust fund, any moneys allocated by the building commission for advance planning and all moneys received as reimbursement for building trust fund advances made for planning and design under this paragraph. The governor, upon the approval of the building commission, shall authorize the release of funds from this appropriation for advance planning, preliminary studies and design and. The building commission may transfer funds from this appropriation to other accounts within the building trust fund.
SECTION 9301. Initial applicability; Administration.
(1) STATE BUILDING CONSTRUCTION PROCEDURES. The treatment of sections 13.48 (19m), 16.85 (1), 16.855 (2) (intro.), (10), (13) (a), and (22), and 16.87 (3) of the statutes first applies with respect to contracts and change orders for services or construction work entered into on the effective date of this subsection.
SECTION 9306. Initial applicability; Building Commission.
(1) APPROVAL OF PROJECTS; CONTRACTING PROCEDURES. The treatment of section 13.48 (10) (a) and (29) of the statutes first applies with respect to contracts entered into on the effective date of this subsection.
(End)
LRB-1280LRB-1280/3
MES/RCT/JK:bjk:ph
2009 - 2010 LEGISLATURE
DOA:......Miner, BB0315 - Individual income and corporate income and franchise tax credit for landowners and beginning farmers
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Income taxation
This bill creates a refundable individual income tax credit for a beginning farmer who enters into at least a three year lease of an established farmer's agricultural assets, other than land, and uses the assets for farming, and a refundable individual and corporate income and franchise tax credit for the established farmer whose assets are leased. Because the credit is refundable, if the amount of credit due a claimant exceeds the claimant's tax liability, the excess amount of the credit is refunded to the claimant by check. The credit first applies to taxable years beginning on January 1, 2011.
A beginning farmer may claim a credit of up to $500 on a one-time basis for the cost to enroll in a course in farm financial management that is offered by an educational institution, such as the University of Wisconsin-Madison, the University of Wisconsin-Extension, or the Wisconsin Technical College System. An established farmer may claim a credit of 15 percent of the amount of payments that the established farmer receives each year from the beginning farmer for the lease of the farm assets, except that the credit may only be claimed by the established farmer for the first three years of the lease.
To be a beginning farmer, an individual must have a net worth of less than $200,000 and have farmed for fewer than ten years out of the preceding 15 years. To be an established farmer, person must have engaged in farming for at least ten years. A beginning farmer and an established farmer must apply to DATCP and obtain a certificate of eligibility in order to receive the tax credit. A beginning farmer must submit a business plan as part of the application. DATCP may not issue a certificate of eligibility unless the application shows that the beginning farmer has the resources and education, training, or experience for the type of farming in which the beginning farmer uses the experienced farmer's assets.
Under current law, a health care provider may claim an income and franchise tax credit for an amount equal to 50 percent of the amount the provider paid in the taxable year for information technology hardware or software that is used to maintain medical records in electronic form. This bill allows a taxpayer to claim the credit against the alternative minimum tax.
Under current law, a person may claim an income and franchise tax credit for an amount equal to 25 percent of the amount the person paid in the taxable year to install or retrofit pumps that dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20 percent biodiesel fuel. Under the bill, a taxpayer may claim the credit against the alternative minimum tax.
Under current law, after December 31, 2009, individuals and certain entities, including fiduciaries, corporations, and insurance companies, that are health care providers may receive a credit on income taxes based on purchases of hardware and software made for making and keeping electronic medical records. This bill delays the effective date of the tax credit until after December 31, 2011.
Under current law, a business located in a technology zone may claim an income and franchise tax credit, in an amount certified by the Department of Commerce, based on the amount of real and personal property taxes, capital investments, and wages the business paid in the taxable year. Under current law, all entities, except insurance companies, must include the amount of the credit in their income calculation, for income and franchise tax purposes. This bill requires insurance companies to include their technology zone credit amounts in their income calculations.
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. 20.835 (2) (en) of the statutes is created to read:
20.835 (2) (en) Beginning farmer and farm asset owner tax credit. A sum sufficient to pay the claims approved under ss. 71.07 (8r), 71.28 (8r), and 71.47 (8r).
SECTION 2. 71.05 (6) (a) 15. of the statutes is amended to read:
71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3r), (3s), (3t), (3w), (5e), (5f), (5h), (5i), (5j), and (5k), and (8r) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
SECTION 3. 71.07 (5i) (b) of the statutes is amended to read:
71.07 (5i) (b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2009 2011, a claimant may claim as a credit against the taxes imposed under s. ss. 71.02 and 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).
SECTION 4. 71.07 (5j) (b) of the statutes is amended to read:
71.07 (5j) (b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2007, and before January 1, 2018, a claimant may claim as a credit against the taxes imposed under s. ss. 71.02 and 71.08, up to the amount of the taxes, an amount that is equal to 25 percent of the amount that the claimant paid in the taxable year to install or retrofit pumps located in this state that dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20 percent biodiesel fuel.
SECTION 5. 71.07 (8r) of the statutes is created to read:
71.07 (8r) BEGINNING FARMER AND FARM ASSET OWNER TAX CREDIT. (a) Definitions. In this subsection:
1. "Agricultural assets" means machinery, equipment, facilities, or livestock that is used in farming.
2. "Beginning farmer" means a person who meets the conditions specified in s. 93.53 (2).
3. "Claimant" means a beginning farmer who files a claim under this subsection or an established farmer who files a claim under this subsection.
4. "Educational institution" means the Wisconsin Technical College System, the University of Wisconsin-Extension, the University of Wisconsin-Madison, or any other institution that is approved by the department of agriculture, trade and consumer protection under s. 93.53 (6) (a).
5. "Established farmer" means a person who meets the conditions specified in s. 93.53 (3).
6. "Farming" has the meaning given in section 464 (e) (1) of the Internal Revenue Code.
7. "Financial management program" means a course in farm financial management that is offered by an educational institution.
8. "Lease amount" is the amount of the cash payment paid by a beginning farmer to an established farmer each year for leasing the established farmer's agricultural assets.
(b) Filing claims. 1. For taxable years beginning after December 31, 2010, and subject to the limitations provided in this subsection, a beginning farmer may claim as a credit against the tax imposed under s. 71.02 or 71.08, on a one-time basis, the amount paid by the beginning farmer to enroll in a financial management program in the year to which the claim relates. If the allowable amount of the claim exceeds the income taxes otherwise due on the beginning farmer's income, the amount of the claim not used as an offset against those taxes shall be certified by the department of revenue to the department of administration for payment to the claimant by check, share draft, or other draft from the appropriation under s. 20.835 (2) (en).
2. For taxable years beginning after December 31, 2010, and subject to the limitations provided in this subsection, an established farmer may claim as a credit against the tax imposed under s. 71.02 or 71.08 15 percent of the lease amount received by the established farmer in the year to which the claim relates. If the allowable amount of the claim exceeds the income taxes otherwise due on the established farmer's income, the amount of the claim not used as an offset against those taxes shall be certified by the department of revenue to the department of administration for payment to the claimant by check, share draft, or other draft from the appropriation under s. 20.835 (2) (en).
(c) Limitations. 1. An established farmer may only claim the credit under this subsection for the first 3 years of any lease of the established farmer's agricultural assets to a beginning farmer.
2. No credit may be allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).
3. Along with a claimant's income tax return, a claimant shall submit to the department certificate of eligibility provided under s. 93.53 (5) (b) or (c).
4. No credit may be claimed under this subsection by a part-year resident or a nonresident of this state.
5. The right to file a claim under this subsection is personal to the claimant and does not survive the claimant's death. When a claimant dies after having filed a timely claim the amount thereof shall be disbursed under s. 71.75 (10). The right to file a claim under this subsection may be exercised on behalf of a living claimant by the claimant's legal guardian or attorney-in-fact.
6. The maximum credit that a beginning farmer may claim under this subsection is $500.
7. 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 the amounts received by the entities under par. (b) 2. 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 (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.
SECTION 6. 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), (2dy), (3m), (3n), (3p), (3r), (3s), (3t), (3w), (5b), (5d), (5e), (5f), (5i), (5j), (6), (6e), (8r), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (1dy), (2m), (3), (3n), (3t), and (3w), and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (1dy), (2m), (3), (3n), (3t), and (3w), and subchs. 71.57 to 71.61, and 71.613 and subch. 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 7. 71.10 (4) (i) of the statutes is amended to read:
71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland preservation credit under subch. IX ss. 71.57 to 71.61, farmland preservation credit, 2010 and beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s. 71.07 (2fd), dairy manufacturing facility investment credit under s. 71.07 (3p), meat processing facility investment credit under s. 71.07 (3r), film production services credit under s. 71.07 (5f) (b) 2., veterans and surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), beginning farmer and farm asset owner tax credit under s. 71.07 (8r), earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch. X.
SECTION 8. 71.21 (4) of the statutes is amended to read:
71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3r), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (8r) and passed through to partners shall be added to the partnership's income.
SECTION 9. 71.26 (2) (a) 4. of the statutes is amended to read:
71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3r), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (8r) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
