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).
SECTION 10. 71.775 (4) (em) of the statutes is created to read:
71.775 (4) (em) Except as provided in par. (fm), in the case of any underpayment of estimated withholding taxes under par. (cm), interest shall be added to the aggregate withholding tax for the taxable year at the rate of 12 percent per year on the amount of the underpayment for the period of the underpayment. In this paragraph, "period of the underpayment" means the time period beginning with the due date of the installment and ending on either the unextended due date of the return under par. (a) or the date of payment, whichever is earlier. If 90 percent of the tax due under sub. (2) for the taxable year is not paid by the unextended due date of the return under par. (a), the difference between that amount and the estimated taxes paid, along with any interest due, shall accrue delinquent interest in the same manner as income and franchise taxes under s. 71.82 (2) (a).
SECTION 11. 71.775 (4) (f) of the statutes is repealed.
SECTION 12. 71.775 (4) (fm) of the statutes is created to read:
71.775 (4) (fm) No interest is required under par. (em) for a pass-through entity if any of the following conditions apply:
1. The amount of withholding tax due under sub. (2) is less than $500.
2. The amount of withholding tax due under sub. (2) is less than $5,000, the pass-through entity had no withholding tax liability under sub. (2) for the preceding taxable year, and the preceding taxable year was 12 months.
SECTION 13. 71.775 (4) (g) of the statutes is created to read:
71.775 (4) (g) Except as provided under par. (h), the amount of each installment required under par. (cm) is 25 percent of the lesser of the following amounts:
1. Ninety percent of the withholding tax under sub. (2) that is due for the taxable year.
2. The withholding tax due under sub. (2) for the preceding taxable year, except that this subdivision does not apply if the preceding taxable year was less than 12 months or if the pass-through entity did not file a return under par. (a) for the preceding taxable year.
SECTION 14. 71.775 (4) (h) of the statutes is created to read:
71.775 (4) (h) If 22.5 percent for the first installment, 45 percent for the 2nd installment, 67.5 percent for the 3rd installment, and 90 percent for the 4th installment of the tax due under sub. (2) for the taxable year; computed by annualizing, under methods prescribed by the department, the pass-through entity's income for the months in the taxable year ending before the installment's due date; is less than the installment required under par. (g), the pass-through entity may pay the amount under this paragraph, rather than the amount under par. (g). For purposes of computing annualized income under this paragraph, the apportionment percentage computed under s. 71.25 (6), (10), and (12) from the return under par. (a) filed for the previous taxable year may be used if that return was filed with the department on or before the due date of the installment for which the income is being annualized and if the apportionment percentage on that previous year's return was greater than zero. Any pass-through entity that pays an amount calculated under this paragraph shall increase the next installment computed under par. (g) by an amount equal to the difference between the amount paid under this paragraph and the amount that would have been paid under par. (g).
SECTION 15. 71.775 (4) (L) of the statutes is created to read:
71.775 (4) (L) The department shall deem timely paid the estimated payments of the withholding tax imposed under sub. (2) that become due during the period beginning on January 1, 2009, and ending on the effective date of this paragraph .... [LRB inserts date], provided that such estimated tax payments are paid by the next installment due date that follows in sequence following the effective date of this paragraph .... [LRB inserts date]. However, if the next installment due date following the effective date of this paragraph .... [LRB inserts date], is less than 45 days after the effective date of this paragraph .... [LRB inserts date], such estimated payments, in addition to the payment due less than 45 days after the effective date of this paragraph .... [LRB inserts date], shall be deemed timely paid if paid by the next subsequent installment due date.
SECTION 9343. Initial applicability; Revenue.
(1) WITHHOLDING TAX FOR PASS-THROUGH ENTITIES. The repeal of section 71.775 (4) (b) and (f) of the statutes, the renumbering of section 71.775 (4) (c) and (e) of the statutes, the renumbering and amendment of section 71.775 (4) (d) of the statutes, the amendment of section 71.775 (4) (a) (intro.) of the statutes, and the creation of section 71.775 (4) (bm) 1., (bn), (cm), (dm), (em), (fm), (g), (h), and (L) of the statutes first apply to taxable years beginning on January 1, 2009.
(End)
LRB-0372LRB-0372/P1
JK:jld:rs
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0103 - Consolidated tax statements
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, if a corporation that must file a state income or franchise tax return is affiliated with any other corporation, DOR may require that the corporation submit a consolidated statement to DOR so that DOR may determine the taxable income received by any affiliated corporation. Under this bill, DOR may also require a corporation to submit a consolidated statement in order for DOR to determine whether the corporation and any affiliated corporation are a unitary business.
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. 71.30 (8) (b) of the statutes is amended to read:
71.30 (8) (b) For the purpose of this chapter, if a corporation which is required to file an income or franchise tax return is affiliated with or related to any other corporation through stock ownership by the same interests or as parent or subsidiary corporations or has income that is regulated through contract or other arrangement, the department of revenue may require such consolidated statements as in its opinion are necessary in order to determine the taxable income received by any one of the affiliated or related corporations or to determine whether the corporations are a unitary business.
SECTION 2. 71.74 (6) of the statutes is amended to read:
71.74 (6) CONSOLIDATED STATEMENTS. For the purpose of this chapter, whenever a corporation which is required to file an income or franchise tax return is affiliated with or related to any other corporation through stock ownership by the same interests or as parent or subsidiary corporations, or whose income is regulated through contract or other arrangement, the department may require such consolidated statements as in its opinion are necessary in order to determine the taxable income received by any one of the affiliated or related corporations or to determine whether the corporations are a unitary business.
(End)
LRB-0373LRB-0373/1
TJD:jld:ph
2009 - 2010 LEGISLATURE
DOA:......Willing, BB0088 - Family planning waiver for men
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, the Medical Assistance (MA) program provides family planning as a benefit to its recipients. DHS is required to request and has received a waiver of federal Medicaid laws to conduct a demonstration project to provide family planning services under MA to women between the ages of 15 and 44 with family incomes of not more than 200 percent of the federal poverty level.
This bill allows DHS to request an amended waiver from the federal Department of Health and Human Services to expand the current family planning demonstration project to include men, as well as women, between the ages of 15 and 44 whose family incomes are not more than 200 percent of the federal poverty level.
For further information see the state and local 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 (24r) of the statutes is renumbered 49.45 (24r) (a) and amended to read:
49.45 (24r) (a) The department shall request a implement any waiver from granted by the secretary of the federal department of health and human services to permit the department to conduct a demonstration project to provide family planning, as defined in s. 253.07 (1) (a), under medical assistance to any woman between the ages of 15 and 44 whose family income does not exceed 200% of the poverty line for a family the size of the woman's family. The department shall implement any waiver granted.
SECTION 2. 49.45 (24r) (b) of the statutes is created to read:
49.45 (24r) (b) The department may request an amended waiver from the secretary to permit the department to conduct a demonstration project to provide family planning to any man between the ages of 15 and 44 whose family income does not exceed 200 percent of the poverty line for a family the size of the man's family. If the amended waiver is granted, the department may implement the waiver.
(End)
LRB-0375LRB-0375/P1
TJD:cjs:jf
2009 - 2010 LEGISLATURE
DOA:......Palchik, BB0080 - Medicaid targeted case management
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, certain Medical Assistance beneficiaries may receive case management services. These services, when provided by independent living centers, are funded in part by the federal Medical Assistance program with the remainder funded by a county, city, village, or town or by a grant from DHS. Independent living centers may receive a grant from DHS to provide nonresidential services to severely disabled people. To receive a grant from DHS, the independent living center must satisfy certain conditions including complying with federal regulations to obtain federal funding.
This bill clarifies that only independent living centers satisfying the criteria to receive a grant from DHS may be reimbursed for case management services through the Medical Assistance program.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 46.96 (1) (ap) of the statutes is amended to read:
46.96 (1) (ap) "Independent living services" has the meaning given under 29 USC 706 (30) 29 USC 705 (18).
SECTION 2. 46.96 (1) (at) of the statutes is amended to read:
46.96 (1) (at) "Individual with a disability" has the meaning given under 29 USC 706 (8) (B) 29 USC 705 (20).
SECTION 3. 49.45 (25) (bg) of the statutes is amended to read:
49.45 (25) (bg) An independent living center, as defined in s. 46.96 (1) (ah), that is a certified case management provider and satisfies the criteria in s. 46.96 (3m) (a) 1. to 3. and (am) may elect to provide case management services to one or more of the categories of medical assistance beneficiaries specified under par. (am). The amount of allowable charges for the services under the medical assistance program that is not provided by the federal government shall be paid from nonfederal, public funds received by the independent living center from a county, city, village or town or from funds distributed as a grant under s. 46.96.
(End)
LRB-0376LRB-0376/P4
TJD:wlj:rs
2009 - 2010 LEGISLATURE
DOA:......Willing, BB0090 - Family care eligibility, disability ombudsman, intensive treatment program charge-backs, rule-making changes
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
Long-term care
Under current law, in certain counties, a person who meets certain functional and financial criteria and who is either a frail elder or a person who is at least 18 years old with a physical disability or a developmental disability is eligible for and may obtain the family care benefit. The family care benefit is financial assistance for long-term care.
Also, currently, an individual may be eligible for the family care benefit if he or she does not meet the functional eligibility requirements for the family care benefit but he or she 1) has a condition that is expected to last at least 90 days or result in death within 12 months, 2) applies within 36 months after the date on which the family care benefit is available in the individual's county of residence, and 3) on the date the family care benefit became available in the individual's county of residence, was a resident of a nursing home or had been receiving long-term care services under certain programs for at least 60 days. This bill eliminates this provision, thus requiring that all individuals meet the functional eligibility requirements to be eligible for family care.
