AB720: Bill Text

AB720,18,15 71.47 (4) (ad) 1. Except as provided in subds. 2. and 3., any corporation may credit against taxes otherwise due under this chapter an amount equal to 5 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,19,8 2. For taxable years beginning after June 30, 2007, any corporation may credit against taxes otherwise due under this chapter an amount equal to 10 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant for research related to designing internal combustion engines for vehicles, including expenses related to designing vehicles that are powered by such engines and improving production processes for such engines and vehicles, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,20,2 3. For taxable years beginning after June 30, 2007, any corporation may credit against taxes otherwise due under this chapter an amount equal to 10 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant for research related to the design and manufacturing of energy efficient lighting systems, building automation and control systems, or automotive batteries for use in hybrid-electric vehicles, that reduce the demand for natural gas or electricity or improve the efficiency of its use, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,21,5 (am) Development zone additional research credit. In addition to the credit under par. (ad), any corporation may credit against taxes otherwise due under this chapter an amount equal to 5 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" include only expenses incurred by the claimant in a development zone under subch. VI of ch. 560, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation and except that "qualified research expenses" do not include compensation used in computing the credit under sub. (1dj) nor research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, in a development zone, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. and research expenses used in calculating the base amount include research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), in a development zone, if the claimant submits with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.765 (3) and a statement from the department of commerce verifying the claimant's qualified research expenses for research conducted exclusively in a development zone. The rules under s. 73.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims under this paragraph. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph. No credit may be claimed under this paragraph for taxable years that begin on January 1, 1998, or thereafter. Credits under this paragraph for taxable years that begin before January 1, 1998, may be carried forward to taxable years that begin on January 1, 1998, or thereafter.

Note: Section 71.25 (9) (dj) 1. and (dk) 1. are renumbered s. 71.25 (9) (dj) and (dk) by this bill.

AB720, s. 42 Section 42. 71.80 (24) of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,21,19 71.80 (24) Throwback transition. For persons subject to tax under this chapter whose sales factor includes sales under s. 71.04 (7) (a) or 71.25 (9) (a), (df) 3., or (dh) 4., the department shall deem timely paid the estimated tax payments attributable to the difference between the person's tax liability for the taxable year and the person's tax liability for the taxable year computed under ch. 71, 2007 stats., for installments that become due during the period beginning on January 1, 2009, and ending on July 1, 2009, provided that such estimated tax payments are paid by the next installment due date that follows in sequence following July 1, 2009. However, if the next installment due date that follows in sequence following July 1, 2009, is less than 45 days after July 1, 2009, such estimated tax payments, in addition to the payment due less than 45 days after July 1, 2009, shall be deemed timely paid if paid by the next subsequent installment due date.

Note: Section 71.25 (9) (df) 3. and (dh) 4. were repealed by 2009 Wis. Act 28.

AB720, s. 43 Section 43. 76.80 (3) of the statutes is amended to read:

AB720,22,2 76.80 (3) "Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that "telecommunications services" does not include c video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 254.61 (3).

Note: The stricken "c" was inadvertently not stricken in 2007 Wis. Act 42.

AB720, s. 44 Section 44. 77.51 (1j) of the statutes, as created by 2007 Wisconsin Act 20, is renumbered 77.51 (1fr).

Note: Confirms renumbering by the legislative reference bureau under s. 13.92 (1) (bm) 2. Places definitions in alphabetical order.

AB720, s. 45 Section 45. 77.51 (3pm) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB720,22,12 77.51 (3pm) "Durable medical equipment" means equipment, including the repair parts and replacement parts for the equipment, that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. "Durable medical equipment" does not include mobility-enhancing equipment.

Note: Inserts missing comma.

AB720, s. 46 Section 46. 77.51 (11m) of the statutes, as affected by 2009 Wisconsin Act 12, section 18, is renumbered 77.51 (11b).

Note: Confirms renumbering by the legislative reference bureau under s. 13.92 (1) (bm) 2. 2009 Wis. Act 2 created a provision numbered s. 77.51 (11m).

AB720, s. 47 Section 47. 77.522 (1) (a) 2. c. of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB720,22,19 77.522 (1) (a) 2. c. Aircraft that is are operated by air carriers that are authorized by the federal government or a foreign authority to carry persons or property in interstate or foreign commerce.

Note: Inserts correct word for subject-verb agreement.

AB720, s. 48 Section 48. 77.53 (18) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB720,23,10 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state, as determined under s. 77.522, 90 days or more before bringing the goods, items, goods, or property into this state in connection with a change of domicile to this state.

Note: Deletes repeated word.

AB720, s. 49 Section 49. 77.61 (2) (b) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB720,24,3 77.61 (2) (b) A certified service provider who has contracted with a seller, and filed an application, to collect and remit sales and use taxes imposed under this subchapter on behalf of the seller shall submit a surety bond to the department to guarantee the payment of sales and use taxes, including any penalty and interest on such payment. The department shall approve the form and contents of a bond submitted under this paragraph and shall determine the amount of such bond. The surety bond shall be submitted to the department within 60 days after the date on which the department notifies the certified service provider that the certified service provider is registered to collect sales and use taxes imposed under this subchapter. If the department determines, with regards regard to any one certified service provider, that no bond is necessary to protect the tax revenues of this state, the secretary of revenue or the secretary's designee may waive the requirements under this paragraph with regard to that certified service provider. Any bond submitted under this paragraph shall remain in force until the secretary of revenue or the secretary's designee releases the liability under the bond.

Note: Inserts correct word form.

AB720, s. 50 Section 50. 84.013 (2) (a) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB720,24,8 84.013 (2) (a) Subject to ss. 84.555 and 86.255, major highway projects shall be funded from the appropriations under ss. 20.395 (3) (bq) to (bx) and (t) (ct) and (4) (jq) and 20.866 (2) (ur) to (uum) and (uus).

Note: Corrects cross-reference. Drafting records for 2009 Wis. Act 28 indicate the "c" was inadvertently dropped. There is no s. 20.395 (3) (t).

AB720, s. 51 Section 51. 91.86 (3) (a) (intro.) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB720,24,13 91.86 (3) (a) (intro.) The department may not approve a petition requesting that it designate an area as an agricultural enterprising enterprise area unless the petition contains all of the following:

Note: Inserts correct term consistent with the remainder of s. 91.86.

AB720, s. 52 Section 52. 92.04 (2) (c) of the statutes is repealed.

Note: The repeal of s. 92.105 by 2009 Wis. Act 28 rendered this provision without effect. Section 92.04 (2) (c) reads as follows:

92.04 (2) (c) Review and approve soil and water conservation standards. The board shall review soil and water conservation standards prepared under s. 92.105. The board shall establish guidelines for the approval of these standards.

AB720, s. 53 Section 53. 101.123 (2) (a) 9. of the statutes, as affected by 2009 Wisconsin Act 12, is amended to read:

AB720,24,18 101.123 (2) (a) 9. All enclosed places, other than those listed in subds. 1. 1g. to 8r., that are places of employment or that are public places.

Note: Corrects cross-reference. Section 101.123 (2) (a) 1. was repealed by 2009 Wis. Act 12.

AB720, s. 54 Section 54. 101.65 (1m) of the statutes is amended to read:

AB720,25,6 101.65 (1m) May not issue a building permit to a person who is required to be certified under s. 101.654 unless that person, on applying for a building permit, produces a certificate of financial responsibility issued by the department or other evidence satisfactory to the department showing that the person is in compliance with s. 101.654.

Note: The stricken text was deleted and the underscored text was inserted by 2005 Wis. Act 200, but the change was erroneously not included in the 2007-08 statutes.

AB720, s. 55 Section 55. 101.654 (1) (a) of the statutes is amended to read:

AB720,25,12 101.654 (1) (a) Subject to par. (b), no person may obtain a building permit unless the person annually obtains from the department a certificate of financial responsibility showing that the person is in compliance with sub. (2), completes the continuing education requirements described under sub. (1m), and furnishes to the issuer of the permit proof of completion of those continuing education requirements.

Note: The underscored text was inserted by 2005 Wis. Act 200, but the change was erroneously not included in the 2007-08 statutes.

AB720, s. 56 Section 56. 103.49 (1) (bj) of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,25,20 103.49 (1) (bj) "Minor service and or maintenance work" means a project of public works that is limited to minor crack filling, chip or slurry sealing, or other minor pavement patching, not including overlays, that has a projected life span of no longer than 5 years cleaning of drainage or sewer ditches or structures; or any other limited, minor work on public facilities or equipment that is routinely performed to prevent breakdown or deterioration.

Note: Matches the term contained in a definition to the term actually used in the statute.

AB720, s. 57 Section 57. 111.91 (1) (cg) of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,26,5 111.91 (1) (cg) The representative of home care providers in the collective bargaining unit specified under s. 118.825 111.825 (2g) may not bargain collectively with respect to any matter other than wages and fringe benefits.

Note: Corrects cross-reference. There is no s. 118.825 (2g). Section 111.825 (2g) relates to a collective bargaining unit for home care providers.

AB720, s. 58 Section 58. 118.40 (2r) (f) of the statutes, as created by 2009 Wisconsin Act 28, is renumbered 118.40 (2r) (fm).

Note: A provision numbered s. 118.40 (2r) (f) previously existed.

AB720, s. 59 Section 59. 146.82 (2) (a) 18m. of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB720,27,5 146.82 (2) (a) 18m. If the subject of the patient health care records is a child or juvenile who has been placed in a foster home, group home, residential care center for children and youth, or juvenile correctional facility, including a placement under s. 48.205, 48.21, 938.205, or 938.21, or for whom placement in a foster home, group home, residential care center for children and youth, or juvenile correctional facility is recommended under s. 48.33 (4), 48.425 (1) (g), 48.837 (4) (c), or 938.33 (3) or (4), to an agency directed by a court to prepare a court report under s. 48.33 (1), 48.424 (4) (b), 48.425 (3), 48.831 (2), 48.837 (4) (c), or 938.33 (1), to an agency responsible for preparing a court report under s. 48.365 (2g), 48.425 (1), 48.831 (2), 48.837 (4) (c), or 938.365 (2g), to an agency responsible for preparing a permanency plan under s. 48.355 (2e), 48.38, 48.43 (1) (c) or (5) (c), 48.63 (4) or (5) (c), 48.831 (4) (e), 938.355 (2e), or 938.38 regarding the child or juvenile, or to an agency that placed the child or juvenile or arranged for the placement of the child or juvenile in any of those placements and, by any of those agencies, to any other of those agencies and, by the agency that placed the child or juvenile or arranged for the placement of the child or juvenile in any of those placements, to the foster parent of the child or juvenile or the operator of the group home, residential care center for children and youth, or juvenile correctional facility in which the child or juvenile is placed, as provided in s. 48.371 or 938.371.

Note: Inserts missing commas.

AB720, s. 60 Section 60. The treatment of 165.755 (1) (b) of the statutes by 2009 Wisconsin Act 12 is not repealed by 2009 Wisconsin Act 28. Both treatments stand.

Note: There is no conflict of substance. As merged by the legislative reference bureau under s. 13.92 (2) (i), effective 7-5-10, s. 165.755 (1) (b) reads:

(b) A court may not impose the crime laboratories and drug law enforcement surcharge under par. (a) for a violation of s. 101.123 (2) or (2m), for a financial responsibility violation under s. 344.62 (2), for a first violation of s. 23.33 (4c) (a) 2., 30.681 (1) (b) 1., 346.63 (1) (b), or 350.101 (1) (b), if the person who committed the violation had a blood alcohol concentration of 0.08 or more but less than 0.1 at the time of the violation, or for a violation of a state law or municipal or county ordinance involving a nonmoving traffic violation, a violation under s. 343.51 (1m) (b), or a safety belt use violation under s. 347.48 (2m).

AB720, s. 61 Section 61. 196.374 (3) (b) 2. (intro.) of the statutes is amended to read:

AB720,27,18 196.374 (3) (b) 2. (intro.) The commission shall require each energy utility to spend 1.2 percent of its annual operating revenues to fund the utility's programs under sub. (2) (b) 1., the utility's ordered programs, the utility's share of the statewide energy efficiency and renewable resource programs under sub. (2) (a) 1., and the utility's share, as determined by the commission under sub. (3) (b) subd. 4., of the costs incurred by the commission in administering this section. Subject to approval under subd. 3., the commission may require each energy utility to spend a larger percentage of its annual operating revenues to fund these programs and costs. The commission may make such a requirement based on the commission's consideration of all of the following:

Note: Corrects citation form.

AB720, s. 62 Section 62. 196.497 (11) (b) of the statutes is amended to read:

AB720,28,10 196.497 (11) (b) Referral to standing committees. Each presiding officer shall refer the technical revision to one standing committee within 7 working days after the day on which the revision is received unless the revision is received on or after November 1 of an even-numbered year. If a revision is received on or after November 1 of an even-numbered year, each presiding officer shall refer the revision to one standing committee within 7 days after the first day of the next regular session of the legislature. Each presiding officer shall cause a statement to appear in the journal of the appropriate house that a technical revision to an agreement approved under sub. (6) (10) is submitted for review.

Note: Corrects cross-reference. Approval of agreements is provided for in s. 196.497 (10). Section 196.497 (6) relates to monitoring federal activity. Drafting records for Chapter 62 of the Laws of 1981 show that the current sub. (10) was numbered sub. (6) in an early draft and the cross-reference in sub. (11) (b) was not adjusted to reflect the later change.

AB720, s. 63 Section 63. 251.07 of the statutes, as created by 2007 Wisconsin Act 130, is amended to read:

AB720,28,18 251.07 Certain physicians; state agency status. A physician who is not an employee of the local health department and who provides services, without compensation, for those programs and services provided by a local health department that require medical oversight is, for the provision of the services he or she provides, a state agent of the department of health and family services for the purposes of ss. 165.25 (6), 893.82 (3), and 895.46.

Note: 2007 Wis. Act 20, section 9121 (6) (a) directed that wherever "health and family services" appeared in the statutes, as affected by the acts of 2007, it be replaced with "health services."

AB720, s. 64 Section 64. 252.15 (2) (a) 1. of the statutes is amended to read:

AB720,29,12 252.15 (2) (a) 1. Except as provided in subd. 1g., a health care provider who procures, processes, distributes or uses a human body part or human tissue that is the subject of an anatomical gift under s. 157.06 shall, without obtaining consent to the testing, test for the presence of HIV, antigen or nonantigenic products of HIV or an antibody to HIV in order to assure medical acceptability of the gift for the purpose intended. The health care provider shall use as a test for the presence of HIV, antigen or nonantigenic products of HIV or an antibody to HIV a test or series of tests that the state epidemiologist finds medically significant and sufficiently reliable to detect the presence of HIV, antigen or nonantigenic products of HIV or an antibody to HIV. If the validated test result of the donor from the test or series of tests performed is positive, the human body part or human tissue donated for use or proposed for donation may not be used.

Note: Adds missing "s."

AB720, s. 65 Section 65. 253.16 (1) of the statutes, as affected by 2009 Wisconsin Act 28, section 3410, is amended to read:

AB720,29,16 253.16 (1) In this subsection section, "infant" means a child from birth to 12 months of age.

Note: Inserts correct cross-reference.

AB720, s. 66 Section 66. 281.346 (2) (e) 1r. of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,29,20 281.346 (2) (e) 1r. The baseline for a withdrawal not covered by subd. 1. or 1g. or 1m. is zero.

Note: Inserts correct cross-reference. Section 281.346 (2) (e) 1. was repealed by 2009 Wis. Act 28. Drafting records indicate subd. 1m. was to be included in the cross-reference. Section 281.346 (2) (e) 1g. provides for the determination of the baseline for a preexisting withdrawal if s. 281.346 (2) (e) 1m. does not apply. If subd. 1r. does not reference subd. 1m., subds. 1m. and 1r. conflict.

AB720, s. 67 Section 67. 281.346 (5e) (c) 1m. of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,30,13 281.346 (5e) (c) 1m. Beginning on the December 8, 2011, the department may not approve a water supply service area plan under s. 281.348 that provides for increasing, after December 7, 2021, the amount of a withdrawal that is covered under an individual permit issued under sub. (5) and after the increase the withdrawal would equal 1,000,000 or more gallons per day for any 30 consecutive days over the withdrawal amount as of the beginning of the current permit term or the date that the department issued a modified permit for the withdrawal if the modification was subject to the state decision-making standard under sub. (5m) or the compact decision-making standard under sub. (6), whichever is later, and if subd. 2m. does not apply, unless the increased withdrawal meets the state decision-making standard under sub. (5m).

Note: Deletes unnecessary word.

AB720, s. 68 Section 68. 285.69 (2m) (b) of the statutes, as affected by 2009 Wisconsin Act 28, section 2642, is renumbered 285.69 (2m) (bm).

Note: Confirms renumbering by the legislative reference bureau under s. 13.92 (1) (bm) 2. 2009 Wis. Act 28, s. 2643, also created a provision numbered s. 285.69 (2m) (b).

AB720, s. 69 Section 69. 302.113 (9) (c) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB720,31,5 302.113 (9) (c) A person who is subsequently released to extended supervision after service of the period of time specified by the order under par. (am) is subject to all conditions and rules under subs. sub. (7) and, if applicable, sub. (7m) until the expiration of the remaining extended supervision portion of the bifurcated sentence or until the department discharges the person under s. 973.01 (4m), whichever is appropriate. The remaining extended supervision portion of the bifurcated sentence is the total length of the bifurcated sentence, less the time served by the person in confinement under the bifurcated sentence before release to extended supervision under sub. (2) and less all time served in confinement for previous revocations of extended supervision under the bifurcated sentence.

Note: Corrects citation form.

AB720, s. 70 Section 70. 304.06 (1) (bg) 2. h. of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,31,9 304.06 (1) (bg) 2. h. A person who is serving a sentence related to school safety, as defined in s. 939.22 (20s).

Note: Inserts missing word.

AB720, s. 71 Section 71. 322.0767 (1) (a) of the statutes, as created by 2007 Wisconsin Act 200, is amended to read: