SECTION 190. 253.08 of the statutes is amended to read:
253.08 Pregnancy counseling services. The department shall make award grants from the appropriation account under s. 20.435 (5) (1) (eg) to individuals and organizations to provide pregnancy counseling services. For a program to be eligible under this section, an applicant must demonstrate that moneys provided in a grant under s. 20.435 (5) (eg) this section will not be used to engage in any activity specified in s. 20.9275 (2) (a) 1. to 3.
SECTION 191. 253.085 (2) of the statutes is amended to read:
253.085 (2) In addition to the amounts appropriated under s. 20.435 (5) (1) (ev), the department shall allocate distribute $250,000 for each fiscal year from moneys received under the maternal and child health services block grant program, 42 USC 701 to 709, for the outreach program under this section.
SECTION 192. 253.13 (2) of the statutes is amended to read:
253.13 (2) TESTS; DIAGNOSTIC, DIETARY AND FOLLOW-UP COUNSELING PROGRAM; FEES. The department shall contract with the state laboratory of hygiene to perform the tests specified under this section and to furnish materials for use in the tests. The department shall provide necessary diagnostic services, special dietary treatment as prescribed by a physician for a patient with a congenital disorder as identified by tests under sub. (1) or (1m) and follow-up counseling for the patient and his or her family. The state laboratory of hygiene board, on behalf of the department, shall impose a fee for tests performed under this section sufficient to pay for services provided under the contract. The state laboratory of hygiene board shall include as part of this fee amounts the department determines are sufficient to fund the provision of diagnostic and counseling services, special dietary treatment, and periodic evaluation of infant screening programs, the costs of consulting with experts under sub. (5), and the costs of administering the congenital disorder program under this section and shall credit these amounts to the appropriations appropriation accounts under s. 20.435 (1) (ja) and (jb) and (5) (ja).
SECTION 193. 254.151 (intro.) of the statutes is amended to read:
254.151 Lead poisoning or lead exposure prevention grants. (intro.) From the appropriation account under s. 20.435 (5) (1) (ef), the department shall award the following grants under criteria that the department shall establish in rules promulgated under this section:
SECTION 194. 254.34 (1) (h) 5. of the statutes is amended to read:
254.34 (1) (h) 5. Develop standards of performance for the regional radon centers and, from the appropriation account under s. 20.435 (5) (1) (ed), allocate distribute funds based on compliance with the standards to provide radon protection information dissemination from the regional radon centers.
SECTION 195. 255.05 (2) of the statutes is amended to read:
255.05 (2) From the appropriation account under s. 20.435 (5) (1) (cc), the department shall allocate award up to $400,000 in each fiscal year to provide as grants to applying individuals, institutions or organizations for the conduct of projects on cancer control and prevention. Funds shall be awarded on a matching basis, under which, for each grant awarded, the department shall provide 50%, and the grantee 50%, of the total grant funding.
SECTION 196. 255.06 (2) (intro.) of the statutes is amended to read:
255.06 (2) (intro.) From the appropriation account under s. 20.435 (5) (1) (cb), the department shall administer a well-woman program to provide reimbursement for health care screenings, referrals, follow-ups, case management, and patient education provided to low-income, underinsured, and uninsured women. Reimbursement to service providers under this section shall be at the rate of reimbursement for identical services provided under medicare, except that, if projected costs under this section exceed the amounts appropriated under s. 20.435 (5) (1) (cb), the department shall modify services or reimbursement accordingly. Within this limitation, the department shall implement the well-woman program to do all of the following:
SECTION 197. 255.15 (3) (b) (intro.) of the statutes is amended to read:
255.15 (3) (b) (intro.) From the appropriation account under s. 20.435 (5) (1) (fm), the department may distribute award grants for any of the following:
SECTION 198. 255.15 (3) (bm) of the statutes is amended to read:
255.15 (3) (bm) From the appropriation account under s. 20.435 (5) (1) (fm), the department shall distribute $96,000 annually for programs to discourage use of smokeless tobacco.
SECTION 199. 255.35 (3) (a) of the statutes is amended to read:
255.35 (3) (a) The department shall implement a statewide poison control system, which shall provide poison control services that are available statewide, on a 24-hour per day and 365-day per year basis and shall provide poison information and education to health care professionals and the public. From the appropriation account under s. 20.435 (5) (1) (ds), the department shall, if the requirement under par. (b) is met, distribute total funding of not more than $425,000 in each fiscal year to supplement the operation of the system and to provide for the statewide collection and reporting of poison control data. The department may, but need not, distribute all of the funds in each fiscal year to a single poison control center.
SECTION 200. 256.04 (8) of the statutes is amended to read:
256.04 (8) Review the annual budget prepared by the department for the expenditures under s. 20.435 (5) (1) (ch).
SECTION 201. 256.12 (2m) (a) of the statutes is amended to read:
256.12 (2m) (a) The department shall contract with a physician to direct the state emergency medical services program. The department may expend from the funding under the federal preventive health services project grant program under 42 USC 2476 under the appropriation account under s. 20.435 (1) (mc), $25,000 in each fiscal year for this purpose.
SECTION 202. 256.12 (4) (a) of the statutes is amended to read:
256.12 (4) (a) From the appropriation account under s. 20.435 (5) (1) (ch), the department shall annually distribute funds for ambulance service vehicles or vehicle equipment, emergency medical services supplies or equipment or emergency medical training for personnel to an ambulance service provider that is a public agency, a volunteer fire department or a nonprofit corporation, under a funding formula consisting of an identical base amount for each ambulance service provider plus a supplemental amount based on the population of the ambulance service provider's primary service or contract area, as established under s. 256.15 (5).
SECTION 203. 256.12 (5) (a) of the statutes is amended to read:
256.12 (5) (a) From the appropriation account under s. 20.435 (5) (1) (ch), the department shall annually distribute funds to ambulance service providers that are public agencies, volunteer fire departments, or nonprofit corporations to purchase the training required for licensure and renewal of licensure as an emergency medical technician - basic under s. 256.15 (6), and to pay for administration of the examination required for licensure or renewal of licensure as an emergency medical technician - basic under s. 256.15 (6) (a) 3. and (b) 1.
SECTION 204. 341.14 (6r) (b) 10. of the statutes is amended to read:
341.14 (6r) (b) 10. An additional fee of $25 that is in addition to the fee under subd. 2. shall be charged for the issuance or renewal of a plate issued on an annual basis for the special group specified under par. (f) 57. An additional fee of $50 that is in addition to the fee under subd. 2. shall be charged for the issuance or renewal of a plate issued on the biennial basis for the special group specified under par. (f) 57. if the plate is issued or renewed during the first year of the biennial registration period or $25 for the issuance or renewal if the plate is issued or renewed during the 2nd year of the biennial registration period. All moneys received under this subdivision, in excess of $27,600 for the initial costs of production of the special group plate under par. (f) 57., shall be credited to the appropriation account under s. 20.435 (5) (fi) (1) (gi). To the extent permitted under ch. 71, the fee under this subdivision is deductible as a charitable contribution for purposes of the taxes under ch. 71.
SECTION 205. 341.14 (6r) (b) 11. of the statutes is amended to read:
341.14 (6r) (b) 11. An additional fee of $25 that is in addition to the fee under subd. 2. shall be charged for the issuance or renewal of a plate issued on an annual basis for the special group specified under par. (f) 58. An additional fee of $50 that is in addition to the fee under subd. 2. shall be charged for the issuance or renewal of a plate issued on the biennial basis for the special group specified under par. (f) 58. if the plate is issued or renewed during the first year of the biennial registration period or $25 for the issuance or renewal if the plate is issued or renewed during the 2nd year of the biennial registration period. To the extent permitted under ch. 71, the fee under this subdivision is deductible as a charitable contribution for purposes of the taxes under ch. 71. All moneys received under this subdivision, in excess of $43,200 for the initial costs of production of the special group plate under par. (f) 58., shall be credited to the appropriation account under s. 20.435 (5) (1) (g).
SECTION 206. 961.41 (5) (c) 1. of the statutes is amended to read:
961.41 (5) (c) 1. The first $850,000 plus two-thirds of all moneys in excess of $1,275,000 collected in each fiscal year from drug surcharges under this subsection shall be credited to the appropriation account under s. 20.435 (6) (5) (gb).
SECTION 207. 2007 Wisconsin Act 20, section 9121 (6d) is renumbered 253.16 of the statutes, and 253.16 (2), (3) (intro.), (c) and (e) and (4) (intro.), (b) and (c), as renumbered, are amended to read:
253.16 (2) In a county with a population of at least 190,000 but less than 230,000, from the appropriation account under section s. 20.435 (5) (1) (eu) of the statues, as created by this act, the department of health and family services shall distribute $250,000 in each state fiscal years year to the city health department to provide a program of services to reduce fetal and infant mortality and morbidity.
(3) (intro.) Notwithstanding section s. 251.08 of the statutes, in implementing the program under paragraph (b) sub. (2), the city health department shall, directly or by contract, do all of the following in or on behalf of areas of the county that are encompassed by the zip codes 53402 to 53406 and that are at risk for high fetal and infant mortality and morbidity, as determined by the department of health and family services:
(c) Develop and implement models of care for all women in the areas who meet risk criteria, as specified by the department of health and family services, and provide comprehensive prenatal and postnatal care coordination and other services, including home visits, by registered nurses who are public health nurses or who meet the qualifications of public health nurses, as specified in section s. 250.06 (1) of the statutes, or by social workers, as defined in section s. 252.15 (1) (er) of the statutes.
(e) Evaluate the quality and effectiveness of the services provided under subdivisions 3. and 4 pars. (c) and (d).
(4) (intro.) the The city health department shall prepare a report on fetal and infant mortality and morbidity in areas of the county that are encompassed by the zip codes 53402 to 53406. The report shall be derived, at least in part, from a multidisciplinary review of all fetal and infant deaths in the relevant year and shall specify causation found for the mortality and morbidity. The city health department shall submit the report to all of the following:
(b) The department of health and family services.
(c) The legislature, in the manner provided under section s. 13.172 (3) of the statutes.
SECTION 9221. Fiscal changes; Health Services.
(1) BALANCE TRANSFERS.
(a) The unencumbered balance of the appropriation to the department of health services under section 20.435 (5) (i) of the statutes, as affected by this act, is transferred to the appropriation account under section 20.435 (1) (i) of the statutes, as affected by this act, on the effective date of this paragraph.
(b) The unencumbered balance of the appropriation to the department of health services under section 20.435 (5) (ky) of the statutes, as affected by this act, is transferred to the appropriation account under section 20.435 (1) (ky) of the statutes, as created by this act, on the effective date of this paragraph.
(c) The unencumbered balance of the appropriation to the department of health services under section 20.435 (5) (kz) of the statutes, as affected by this act, is transferred to the appropriation account under section 20.435 (1) (kz) of the statutes, as created by this act, on the effective date of this paragraph.
(d) The unencumbered balance of the appropriation to the department of health services under section 20.435 (5) (ma) of the statutes, as affected by this act, is transferred to the appropriation account under section 20.435 (1) (ma) of the statutes, as created by this act, on the effective date of this paragraph.
(e) The unencumbered balance of the appropriation to the department of health services under section 20.435 (5) (md) of the statutes, as affected by this act, is transferred to the appropriation account under section 20.435 (1) (md) of the statutes, as created by this act, on the effective date of this paragraph.
(f) The unencumbered balance of the appropriation to the department of health services under section 20.435 (5) (na) of the statutes, as affected by this act, is transferred to the appropriation account under section 20.435 (1) (na) of the statutes, as created by this act, on the effective date of this paragraph.
(End)
LRB-0252LRB-0252/P10
JK:kjf&nwn:jf
2009 - 2010 LEGISLATURE
DOA:......Weidner, BB0006 - Angel investment tax credit changes
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
Under current law, a person may claim as credit against the person's income or franchise tax liability, in each of two consecutive taxable years, 12.5 percent of the person's investment in a qualified new business venture, as determined by Commerce. The maximum amount of a person's investment that can be used as the basis for the credit is $2,000,000 and a business may receive no more than $1,000,000 in investments that qualify for the credit.
Under this bill, a person may claim an income and franchise tax credit equal to 25 percent of the person's investment in a qualified new business venture. The bill allows a person to use more than $2,000,000 in investments as the basis for the credit and to transfer the amount of any unused credit to another taxpayer.
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. 71.07 (5b) (c) 1. of the statutes is repealed.
SECTION 2. 71.07 (5b) (c) 2. of the statutes is renumbered 71.07 (5b) (c).
SECTION 3. 71.07 (5d) (b) of the statutes is renumbered 71.07 (5d) (b) (intro.) and amended to read:
71.07 (5d) (b) Filing claims. (intro.) Subject to the limitations provided in this subsection and in s. 560.205, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08, up to the amount of those taxes, the following:
1. For taxable years beginning before January 1, 2008, in each taxable year for 2 consecutive years, beginning with the taxable year as certified by the department of commerce, an amount equal to 12.5 percent of the claimant's bona fide angel investment made directly in a qualified new business venture.
SECTION 4. 71.07 (5d) (b) 2. of the statutes is created to read:
71.07 (5d) (b) 2. For taxable years beginning after December 31, 2007, for the taxable year certified by the department of commerce, an amount equal to 25 percent of the claimant's bona fide angel investment made directly in a qualified new business venture.
SECTION 5. 71.07 (5d) (c) 2. of the statutes is amended to read:
71.07 (5d) (c) 2. The For taxable years beginning before January 1, 2008, the maximum amount of a claimant's investment that may be used as the basis for a credit under this subsection is $2,000,000 for each investment made directly in a business certified under s. 560.205 (1).
SECTION 6. 71.28 (5b) (c) 1. of the statutes is repealed.
SECTION 7. 71.28 (5b) (c) 2. of the statutes is renumbered 71.28 (5b) (c).
SECTION 8. 71.47 (5b) (c) 1. of the statutes is repealed.
SECTION 9. 71.47 (5b) (c) 2. of the statutes is renumbered 71.47 (5b) (c).
SECTION 10. 73.03 (63) of the statutes is amended to read:
73.03 (63) Notwithstanding the amount limitations specified under ss. 71.07 (5b) (c) 1. and (5d) (c) 1., 71.28 (5b) (c) 1., 71.47 (5b) (c) 1., and 560.205 (3) (d), in consultation with the department of commerce, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), and 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the department of commerce shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.
SECTION 11. 76.638 of the statutes is created to read:
76.638 Early stage seed investment credit. (1) DEFINITIONS. In this section, "fund manager" means an investment fund manager certified under s. 560.205 (2).
(2) FILING CLAIMS. For taxable years beginning after December 31, 2008, subject to the limitations provided under this subsection and s. 560.205, an insurer may claim as a credit against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's investment paid to a fund manager that the fund manager invests in a business certified under s. 560.205 (1).
(3) INVESTMENT BASIS. The Wisconsin adjusted basis of any investment for which a credit is claimed under sub. (2) shall be reduced by the amount of the credit that is offset against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67.
(4) CARRY-FORWARD. If the credit under sub. (2) is not entirely offset against the fees under s. 76.60, 76.63, 76.65, 76.66, or 76.67 otherwise due, the unused balance may be carried forward and credited against those fees for the following 15 years to the extent that it is not offset by those fees otherwise due in all the years between the year in which the expense was made and the year in which the carry-forward credit is claimed.
SECTION 12. 560.205 (1) (intro.) of the statutes is amended to read:
560.205 (1) ANGEL INVESTMENT TAX CREDITS. (intro.) The department shall implement a program to certify businesses for purposes of s. 71.07 (5d). A business desiring certification shall submit an application to the department in each taxable year for which the business desires certification. The business shall specify in its application the investment amount it wishes to raise and the department may certify the business and determine the amount that qualifies for purposes of s. 71.07 (5d). Unless otherwise provided under the rules of the department, a business may be certified under this subsection, and may maintain such certification, only if the business satisfies all of the following conditions:
SECTION 13. 560.205 (1) (f) of the statutes is repealed and recreated to read:
560.205 (1) (f) It has the potential for increasing jobs in this state, increasing capital investment in this state, or both, and any of the following apply:
1. It is engaged in, or has committed to engage in, innovation in any of the following:
a. Manufacturing, biotechnology, nanotechnology, communications, agriculture, or clean energy creation or storage technology.
