LRB-1583/2
JK:jld&wlj:md
2009 - 2010 LEGISLATURE
February 12, 2009 - Introduced by Senators Hopper, Erpenbach, Olsen, Darling,
Kapanke, Kedzie, Lazich, Leibham
and Schultz, cosponsored by
Representatives Murtha, Davis, Brooks, Gunderson, Honadel, Huebsch,
Knodl, Kramer, LeMahieu, Lothian, Meyer, A. Ott, Petersen, Ripp, Roth,
Spanbauer, Strachota, Suder, Tauchen, Townsend, Van Roy, Vos, M.
Williams
and Zipperer. Referred to Joint Survey Committee on Tax
Exemptions.
SB56,1,5 1An Act to amend 71.05 (6) (a) 15., 71.21 (4), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45
2(2) (a) 10. and 77.92 (4); and to create 71.07 (5n), 71.10 (4) (cs), 71.28 (5n), 71.30
3(3) (dn), 71.47 (5n), 71.49 (1) (dn) and 560.208 of the statutes; relating to: an
4income and franchise tax credit for workplace wellness programs, granting
5rule-making authority, and requiring the exercise of rule-making authority.
Analysis by the Legislative Reference Bureau
This bill creates an income and franchise tax credit for workplace wellness
programs. The amount of the credit is equal to 30 percent of the amount that an
employer pays in the taxable year to provide a workplace wellness program to any
of the employer's employees who are employed in this state. A workplace wellness
program is a health or fitness program, as defined by administrative rule by the
Department of Commerce, that is provided with health risk assessments.
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:
SB56, s. 1 6Section 1. 71.05 (6) (a) 15. of the statutes is amended to read:
SB56,2,6
171.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
2(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3h), (3n), (3p), (3s), (3t), (3w), (5e),
3(5f), (5h), (5i), (5j), and (5k), and (5n) and not passed through by a partnership,
4limited liability company, or tax-option corporation that has added that amount to
5the partnership's, company's, or tax-option corporation's income under s. 71.21 (4)
6or 71.34 (1k) (g).
SB56, s. 2 7Section 2. 71.07 (5n) of the statutes is created to read:
SB56,2,98 71.07 (5n) Workplace wellness program credit. (a) Definitions. In this
9subsection:
SB56,2,1010 1. "Claimant" means a person who files a claim under this subsection.
SB56,2,1511 2. "Health risk assessment" means a computer-based health-promotion tool
12consisting of a questionnaire; a biometric heath screening to measure vital health
13statistics, including blood pressure, cholesterol, glucose, weight, and height; a
14formula for estimating health risks; an advice database; and a means to generate
15reports.
SB56,2,1816 3. "Workplace wellness program" means a health or fitness program, as defined
17by rule under s. 560.208 (4), that is provided with health risk assessments and may
18include any of the following programs or services:
SB56,2,1919 a. Smoking cessation.
SB56,2,2020 b. Weight management.
SB56,2,2121 c. Stress management.
SB56,2,2222 d. Worker injury prevention programs.
SB56,2,2323 e. Health screenings.
SB56,2,2424 f. Nutrition education.
SB56,2,2525 g. Health or fitness incentive programs.
SB56,3,3
1(b) Filing claims. Subject to the limitations provided in this subsection and s.
2560.208, a claimant may claim as a credit against the taxes imposed under s. 71.02,
3up to the amount of those taxes, an amount that is equal to the following:
SB56,3,84 1. For a workplace wellness program that the claimant first provides after
5December 31, 2009, 30 percent of the amount that the claimant paid in the taxable
6year to provide the workplace wellness program to the claimant's employees who are
7employed in this state, not including any amount paid to acquire, construct,
8rehabilitate, remodel, or repair real property.
SB56,3,139 2. For a workplace wellness program that the claimant provided prior to
10January 1, 2010, to the claimant's employees who are employed in this state, 30
11percent of any increase in the claimant's expenditures related to expanding the
12workplace wellness program, not including any amount paid to acquire, construct,
13rehabilitate, remodel, or repair real property.
SB56,3,1814 (c) Limitations. 1. The maximum amount of the credits that may be claimed
15under this subsection and ss. 71.28 (5n) and 71.47 (5n) in any taxable year is
16$2,500,000 for all claimants who employ 50 or fewer employees in the taxable year
17and $2,500,000 for all claimants who employ more than 50 employees in the taxable
18year.
SB56,3,2019 2. No claimant may claim the credit under this subsection for more than 3
20taxable years.
SB56,4,221 3. For purposes of par. (b) 2., the amount of a claimant's increased expenditures
22related to expanding a workplace wellness program is the amount the claimant paid
23to provide the workplace wellness program in the taxable year for which the claimant
24claims a credit under par. (b) 2., less the amount that the claimant paid to provide

1the workplace wellness program in the taxable year immediately preceding the
2taxable year for which the claimant first claimed a credit under par. (b) 2.
SB56,4,103 4. Partnerships, limited liability companies, and tax-option corporations may
4not claim the credit under this subsection, but the eligibility for, and the amount of,
5the credit are based on their payment of amounts under par. (b). A partnership,
6limited liability company, or tax-option corporation shall compute the amount of
7credit that each of its partners, members, or shareholders may claim and shall
8provide that information to each of them. Partners, members of limited liability
9companies, and shareholders of tax-option corporations may claim the credit in
10proportion to their ownership interests.
SB56,4,1211 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
12s. 71.28 (4), applies to the credit under this subsection.
SB56, s. 3 13Section 3. 71.10 (4) (cs) of the statutes is created to read:
SB56,4,1414 71.10 (4) (cs) Workplace wellness program credit under s. 71.07 (5n).
SB56, s. 4 15Section 4. 71.21 (4) of the statutes is amended to read:
SB56,4,1916 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
17(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3h), (3n), (3p), (3s), (3t), (3w), (5e), (5f), (5g),
18(5h), (5i), (5j), and (5k), and (5n) and passed through to partners shall be added to
19the partnership's income.
SB56, s. 5 20Section 5. 71.26 (2) (a) 4. of the statutes is amended to read:
SB56,5,221 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
22(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3g), (3h), (3n), (3p), (3t), (3w), (5e), (5f),
23(5g), (5h), (5i), (5j), and (5k), and (5n) and not passed through by a partnership,
24limited liability company, or tax-option corporation that has added that amount to

1the partnership's, limited liability company's, or tax-option corporation's income
2under s. 71.21 (4) or 71.34 (1k) (g).
SB56, s. 6 3Section 6. 71.28 (5n) of the statutes is created to read:
SB56,5,54 71.28 (5n) Workplace wellness program credit. (a) Definitions. In this
5subsection:
SB56,5,66 1. "Claimant" means a person who files a claim under this subsection.
SB56,5,117 2. "Health risk assessment" means a computer-based health-promotion tool
8consisting of a questionnaire; a biometric heath screening to measure vital health
9statistics, including blood pressure, cholesterol, glucose, weight, and height; a
10formula for estimating health risks; an advice database; and a means to generate
11reports.
SB56,5,1412 3. "Workplace wellness program" means a health or fitness program, as defined
13by rule under s. 560.208 (4), that is provided with health risk assessments and may
14include any of the following programs or services:
SB56,5,1515 a. Smoking cessation.
SB56,5,1616 b. Weight management.
SB56,5,1717 c. Stress management.
SB56,5,1818 d. Worker injury prevention programs.
SB56,5,1919 e. Health screenings.
SB56,5,2020 f. Nutrition education.
SB56,5,2121 g. Health or fitness incentive programs.
SB56,5,2422 (b) Filing claims. Subject to the limitations provided in this subsection and s.
23560.208, a claimant may claim as a credit against the taxes imposed under s. 71.23,
24up to the amount of those taxes, an amount that is equal to the following:
SB56,6,5
11. For a workplace wellness program that the claimant first provides after
2December 31, 2009, 30 percent of the amount that the claimant paid in the taxable
3year to provide the workplace wellness program to the claimant's employees who are
4employed in this state, not including any amount paid to acquire, construct,
5rehabilitate, remodel, or repair real property.
SB56,6,106 2. For a workplace wellness program that the claimant provided prior to
7January 1, 2010, to the claimant's employees who are employed in this state, 30
8percent of any increase in the claimant's expenditures related to expanding the
9workplace wellness program, not including any amount paid to acquire, construct,
10rehabilitate, remodel, or repair real property.
SB56,6,1511 (c) Limitations. 1. The maximum amount of the credits that may be claimed
12under this subsection and ss. 71.07 (5n) and 71.47 (5n) in any taxable year is
13$2,500,000 for all claimants who employ 50 or fewer employees in the taxable year
14and $2,500,000 for all claimants who employ more than 50 employees in the taxable
15year.
SB56,6,1716 2. No claimant may claim the credit under this subsection for more than 3
17taxable years.
SB56,6,2318 3. For purposes of par. (b) 2., the amount of a claimant's increased expenditures
19related to expanding a workplace wellness program is the amount the claimant paid
20to provide the workplace wellness program in the taxable year for which the claimant
21claims a credit under par. (b) 2., less the amount that the claimant paid to provide
22the workplace wellness program in the taxable year immediately preceding the
23taxable year for which the claimant first claimed a credit under par. (b) 2.
SB56,7,624 4. Partnerships, limited liability companies, and tax-option corporations may
25not claim the credit under this subsection, but the eligibility for, and the amount of,

1the credit are based on their payment of amounts under par. (b). A partnership,
2limited liability company, or tax-option corporation shall compute the amount of
3credit that each of its partners, members, or shareholders may claim and shall
4provide that information to each of them. Partners, members of limited liability
5companies, and shareholders of tax-option corporations may claim the credit in
6proportion to their ownership interests.
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