49.471 (7) (b) 1. A pregnant woman, or an unborn child, whose family income exceeds 300 percent of the poverty line may become eligible for coverage under this section if the difference between the pregnant woman's or unborn child's family income and the applicable income limit under sub. (4) (b) is obligated or expended for any member of the pregnant woman's or unborn child's family for medical care or any other type of remedial care recognized under state law or for personal health insurance premiums or for both. Eligibility obtained under this subdivision continues without regard to any change in family income for the balance of the pregnancy and, for a pregnant woman but not for an unborn child, to the last day of the month in which the 60th day after the last day of the woman's pregnancy falls. Eligibility obtained by a pregnant woman under this subdivision extends to all pregnant women in the pregnant woman's family.
SECTION 26. 49.471 (7) (b) 2. of the statutes is amended to read:
49.471 (7) (b) 2. A child who is not an unborn child and, whose family income exceeds 150 percent of the poverty line, and who is ineligible under this section solely because of sub. (8) (b) may obtain eligibility under this section if the difference between the child's family income and 150 percent of the poverty line is obligated or expended on behalf of the child or any member of the child's family for medical care or any other type of remedial care recognized under state law or for personal health insurance premiums or for both. Eligibility obtained under this subdivision during any 6-month period, as determined by the department, continues for the remainder of the 6-month period and extends to all children in the family.
SECTION 27. 49.471 (7) (b) 3. of the statutes is amended to read:
49.471 (7) (b) 3. For a pregnant woman or an unborn child to obtain eligibility under subd. 1., the amount that must be obligated or expended in any 6-month period is equal to the sum of the differences in each of those 6 months between the pregnant woman's or unborn child's monthly family income and the monthly family income that is 300 percent of the poverty line. For a child to obtain eligibility under subd. 2., the amount that must be obligated or expended in any 6-month period is equal to the sum of the differences in each of those 6 months between the child's monthly family income and the monthly family income that is 150 percent of the poverty line.
SECTION 28. 49.471 (7) (c) 1. of the statutes is amended to read:
49.471 (7) (c) 1. Deduct from family the individual's income, up to the amount of the individual's income, any payments made by amount the individual is obligated to pay for court-ordered child or family support or maintenance.
SECTION 29. 49.471 (8) (d) 1. f. of the statutes is created to read:
49.471 (8) (d) 1. f. An individual described in sub. (4) (a) 7.
SECTION 30. 49.471 (8) (d) 2. c. of the statutes is amended to read:
49.471 (8) (d) 2. c. One or more members of the individual's family were eligible for other health insurance coverage or Medical Assistance under s. 49.46 or 49.47 at the time the employee failed to enroll in the health insurance coverage under par. (b) 1. and no member of the family was eligible for coverage under this section at that time or, if one or more members of the individual's family were eligible for coverage under this section at that time, family income did not exceed 150 percent of the poverty line or the individual qualified for a medical assistance eligibility extension as provided in sub. (4) (a) 7.
SECTION 31. 49.471 (10) (a) of the statutes is amended to read:
49.471 (10) (a) Copayments. Except as provided in s. 49.45 (18) (am) 2. and (b) 2., all cost-sharing provisions under s. 49.45 (18) apply to a recipient with coverage of the benefits described in s. 49.46 (2) (a) and (b) to the same extent as they apply to a person eligible for medical assistance under s. 49.46, 49.468, or 49.47.
SECTION 32. 49.471 (10) (b) 4. g. of the statutes is created to read:
49.471 (10) (b) 4. g. An individual described in sub. (4) (a) 7.
SECTION 33. 49.471 (10) (b) 5. of the statutes is amended to read:
49.471 (10) (b) 5. If a recipient who is required to pay a premium under this paragraph or under sub. (2m) or (4) (c) either does not pay a premium when due or requests that his or her coverage under this section be terminated, the recipient's coverage terminates and the recipient is not eligible for BadgerCare Plus for 6 consecutive calendar months following the date on which the recipient's coverage terminated, except for any month during that 6-month period when the recipient's family income does not exceed 150 percent of the poverty line.
SECTION 34. 49.471 (12) (b) of the statutes is amended to read:
49.471 (12) (b) If the amendments to the state plan submitted under sub. (2) are approved and a waiver that is substantially consistent with all of the provisions of this section is granted and in effect, the department shall publish a notice in the Wisconsin Administrative Register that states the date on which BadgerCare Plus is implemented.
SECTION 35. 49.665 (6) of the statutes is repealed.
SECTION 9422. Effective dates; Health Services.
(1) BADGERCARE PLUS CHANGES. The treatment of sections 46.286 (1) (b) (intro.) (except 46.286 (1) (b) (title)), 1c., 1m., and 3. and (3) (a) 4m., 49.45 (18) (b) 2., 49.471 (2), (3) (a) 1. and (b) 1. (intro.) and c. and 2., (4) (a) 4. a. and 7. and (b) 1m. and 4. a., (5) (b) 1. and 2., (6) (e), (7) (b) 1., 2., and 3. and (c) 1., (8) (d) 1. f. and 2. c., (10) (a) and (b) 4. g. and 5., and (12) (b), and 49.665 (6) of the statutes, the renumbering and amendment of sections 49.45 (18) (am) and 49.471 (5) (c) and (6) (a) of the statutes, and the creation of sections 49.45 (18) (am) 2. and 49.471 (5) (c) 1. and (6) (a) 1. of the statutes take effect retroactively on February 1, 2008.
(End)
LRB-0368LRB-0368/4
PJK:jld:rs
2009 - 2010 LEGISLATURE
DOA:......Willing, BB0089 - BadgerCare Plus childless adults enrollment fees
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Health and human services
Medical Assistance
Under current law, DHS is required to request a waiver from the secretary of the federal Department of Health and Human Services and, if the waiver is granted, to conduct a program (childless adult program) providing health care coverage to adults under the age of 65 who have incomes not exceeding 200 percent of the federal poverty line and who are not otherwise eligible for the Medical Assistance program or Medicare. DHS may promulgate rules regarding cost-sharing requirements for the program. This bill provides that cost sharing under the program may include an annual enrollment fee, which may not exceed $75 per year. The bill also modifies an existing appropriation that pays a portion of the administrative costs of BadgerCare Plus by: 1) paying for the administration of the childless adult program from that appropriation; 2) adding enrollment fees paid by persons enrolled in the childless adult program as a funding source for the appropriation; and 3) changing the appropriation from biennial to continuing, which means that the unencumbered balance in the appropriation account stays in the account for use for the appropriation's purposes and does not lapse at the end of a fiscal year or biennium.
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. 49.45 (23) (b) of the statutes is amended to read:
49.45 (23) (b) If the waiver is granted and in effect, the department may promulgate rules defining the health care benefit plan, including more specific eligibility requirements and cost-sharing requirements. Cost sharing may include an annual enrollment fee, which may not exceed $75 per year. Notwithstanding s. 227.24 (3), the plan details under this subsection may be promulgated as an emergency rule under s. 227.24 without a finding of emergency. If the waiver is granted and in effect, the demonstration project under this subsection shall begin on January 1, 2009, or on the effective date of the waiver, whichever is later.
(End)
LRB-0370LRB-0370/P1
JK:jld:ph
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0101 - Angel and early stage seed investment credits; investment holding time
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, in order to claim the angel investment credit or the early stage seed investment credit, the taxpayer must hold the investment for at least three years. Under current law, if a taxpayer holds the investment that is the basis for an angel investment credit for less than one year, the taxpayer must pay DOR the amount of the credit that the taxpayer received.
Under this bill, if a taxpayer holds an investment that is the basis for an angel investment credit or early stage seed investment credit for less than three years, the taxpayer must pay DOR the amount of the credit that the taxpayer received.
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) (d) 3. of the statutes is created to read:
71.07 (5b) (d) 3. For calendar years beginning after December 31, 2007, if an investment for which a claimant claims a credit under par. (b) is held by the claimant for less than 3 years, the claimant shall pay to the department, in the manner prescribed by the department, the amount of the credit that the claimant received related to the investment.
SECTION 2. 71.07 (5d) (d) 1. of the statutes is amended to read:
71.07 (5d) (d) 1. If For calendar years beginning after December 31, 2007, if an investment for which a claimant claims a credit under par. (b) is held by the claimant for less than one year 3 years, the claimant shall pay to the department, in the manner prescribed by the department, the amount of the credit that the claimant received related to the investment.
SECTION 3. 71.28 (5b) (d) 3. of the statutes is created to read:
71.28 (5b) (d) 3. For calendar years beginning after December 31, 2007, if an investment for which a claimant claims a credit under par. (b) is held by the claimant for less than 3 years, the claimant shall pay to the department, in the manner prescribed by the department, the amount of the credit that the claimant received related to the investment.
SECTION 4. 71.47 (5b) (d) 3. of the statutes is created to read:
71.47 (5b) (d) 3. For calendar years beginning after December 31, 2007, if an investment for which a claimant claims a credit under par. (b) is held by the claimant for less than 3 years, the claimant shall pay to the department, in the manner prescribed by the department, the amount of the credit that the claimant received related to the investment.
(End)
LRB-0371LRB-0371/P3
JK:nwn/cjs/bjk:ph
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0102 - Withholding tax quarterly payments for pass-through entities
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, partnerships, limited liability companies, tax-option corporations, estates, and trusts are generally referred to as "pass-through entities" because the entities report no income for income and franchise tax purposes but, instead, allocate their income to the partners, members, shareholders, or beneficiaries who report the income on individual income tax returns. Under current law, a pass-through entity must pay withholding tax on Wisconsin income that it allocates to its nonresident partners, members, shareholders, or beneficiaries. The tax is due in a single annual payment.
Under this bill, a pass-through entity pays the withholding tax on the income allocated to nonresident partners, members, shareholders, or beneficiaries in four quarterly installments.
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. 71.775 (4) (a) (intro.) of the statutes is amended to read:
71.775 (4) (a) (intro.) Each pass-through entity that is subject to the withholding under sub. (2) shall pay the amount of the tax withheld to file an annual return that indicates the withholding amount paid to the state during the pass-through entity's taxable year. The entity shall file the return with the department no later than:
SECTION 2. 71.775 (4) (b) of the statutes is repealed.
SECTION 3. 71.775 (4) (bm) 1. of the statutes is created to read:
71.775 (4) (bm) 1. For the return under par. (a), the department shall allow an automatic extension of 7 months or until the corresponding due date of the pass-through entity's federal income tax return or return of partnership income, whichever is later. Except for payments of estimated taxes, and except as provided in subd. 2., witholding taxes payable upon filing the return are not delinquent during the extension period but shall be subject to interest at the rate of 12 percent per year during that period.
****NOTE: This is reconciled s. 71.775 (4) (bm) . This SECTION has been affected by drafts with the following LRB numbers: 0371/P2 and 1239/1.
SECTION 4. 71.775 (4) (bn) of the statutes is created to read:
71.775 (4) (bn) If a pass-through entity subject to withholding tax under sub. (2) does not file the return under par. (a) on or before the extension date provided in par. (bm), the pass-through entity is liable for the penalty provided in s. 71.83 (1), in addition to any unpaid tax, interest, and penalty otherwise assessable to a nonresident partner, member, shareholder, or beneficiary on income from the pass-through entity.
SECTION 5. 71.775 (4) (c) of the statutes is renumbered 71.775 (4) (i).
SECTION 6. 71.775 (4) (cm) of the statutes is created to read:
71.775 (4) (cm) Except as provided in par. (L), pass-through entities shall make estimated payments of the withholding tax under sub. (2) in 4 installments, on or before the 15th day of each of the following months:
1. The 3rd month of the taxable year.
2. The 6th month of the taxable year.
3. The 9th month of the taxable year.
4. The 12th month of the taxable year.
SECTION 7. 71.775 (4) (d) of the statutes is renumbered 71.775 (4) (j) and amended to read:
71.775 (4) (j) A nonresident partner, member, shareholder, or beneficiary of a pass-through entity may claim a credit, as prescribed by the department, on his or her Wisconsin income or franchise tax return for the amount withheld under sub. (2) on his or her behalf for the tax period for which the income of the pass-through entity is reported. For purposes of determining whether interest under s. 71.84 applies to a nonresident partner, member, shareholder, or beneficiary, the amount withheld under sub. (2) is considered to be paid in 4 equal quarterly installments.
SECTION 8. 71.775 (4) (dm) of the statutes is created to read:
71.775 (4) (dm) Section 71.29 (3), (3m), (4), (5), (6), and (11), as it applies to estimated payments of income and franchise taxes for corporations, also applies to estimated payments of the withholding tax imposed under sub. (2) for pass-through entities.
SECTION 9. 71.775 (4) (e) of the statutes is renumbered 71.775 (4) (k).
