2011 - 2012 LEGISLATURE
April 7, 2011 - Introduced by Representatives Nygren, Marklein, Kooyenga, Krug,
LeMahieu, Petryk, Rivard, Severson, Spanbauer, Thiesfeldt, Tranel,
Ziegelbauer, Berceau, Bewley, E. Coggs, Jorgensen and Molepske Jr,
cosponsored by Senators Galloway, Darling, Kedzie, Olsen, Schultz, Hansen,
Lassa and Risser. Referred to Committee on Ways and Means.
1An Act to amend
20.566 (1) (hp); and to create
20.255 (3) (ge) and 71.10 (5k) 2
of the statutes; relating to: creating an individual income tax checkoff for the
3Special Olympics Wisconsin, Inc., and making an appropriation.
Analysis by the Legislative Reference Bureau
Under current law, an individual income tax check-off procedure exists that
allows an individual who files a return to designate any amount of additional
payment or any amount of a refund due for the endangered resources program.
Similar checkoffs exist to provide payments to several other programs, including a
veterans trust fund, prostate cancer research, multiple sclerosis programs, a fire
fighters memorial, Second Harvest food banks, and a breast cancer research
program, and to provide a donation to a professional football stadium district. This
bill creates a similar income tax checkoff for designations to the Special Olympics
Under the bill, an individual who has an income tax liability, is due a refund,
or is required to file a return may designate any amount of additional payment, or
any amount of a refund due, to the Special Olympics Wisconsin, Inc., on his or her
income tax return. If an individual's designation exceeds the amount of his or her
refund, he or she must include a check with his or her tax return for the difference
between the amount of the designation and the amount of the refund. If an
individual who makes a contribution has a tax liability or has no tax liability and is
due no refund, he or she must include a check for the amount of the designation with
his or her tax return.
The bill requires that an amount equal to the total amount of designations
received, less the total cost of administering the income tax check-off procedure, be
appropriated to Special Olympics Wisconsin, Inc.
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:
AB75, s. 1
20.255 (3) (ge) of the statutes is created to read:
(ge) Special Olympics Wisconsin.
As a continuing appropriation, 3
from moneys received as amounts designated under s. 71.10 (5k) (b), the net amount 4
certified under s. 71.10 (5k) (h) 3. for Special Olympics Wisconsin, Inc.
AB75, s. 2
20.566 (1) (hp) of the statutes is amended to read:
(hp) Administration of income tax checkoff voluntary payments.
amounts in the schedule for the payment of all administrative costs, including data 8
processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5g), (5h), 9
(5i), (5j), (5k),
and (5m), and 71.30 (10). All moneys specified for deposit in this 10
appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5g) (i), (5h) (i), 11
(5i) (i), (5j) (i), (5k) (i),
and (5m) (i), and 71.30 (10) (i) and (11) (i) shall be credited to 12
AB75, s. 3
71.10 (5k) of the statutes is created to read:
71.10 (5k) Special Olympics Wisconsin checkoff.
In this 15
1. "Department" means the department of revenue.
2. "Special Olympics" means the Special Olympics Wisconsin, Inc.
(b) Voluntary payments.
1. `Designation on return.' Every individual filing an 19
income tax return who has a tax liability or is entitled to a tax refund may designate
on the return any amount of additional payment or any amount of a refund due that 2
individual for the Special Olympics.
2. `Designation added to tax owed.' If the individual owes any tax, the 4
individual shall remit in full the tax due and the amount designated on the return 5
for the Special Olympics when the individual files a tax return.
3. `Designation deducted from refund.' Except as provided in par. (d), if the 7
individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 8
(3) and (3m), the department shall deduct the amount designated on the return for 9
the Special Olympics from the amount of the refund.
(c) Errors; failure to remit correct amount.
If an individual who owes taxes fails 11
to remit an amount equal to or in excess of the total of the actual tax due, after error 12
corrections, and the amount designated on the return for the Special Olympics:
1. The department shall reduce the designation for the Special Olympics to 14
reflect the amount remitted in excess of the actual tax due, after error corrections, 15
if the individual remitted an amount in excess of the actual tax due, after error 16
corrections, but less than the total of the actual tax due, after error corrections, and 17
the amount originally designated on the return for the Special Olympics.
2. The designation for the Special Olympics is void if the individual remitted 19
an amount equal to or less than the actual tax due, after error corrections.
(d) Errors; insufficient refund.
If an individual is owed a refund that does not 21
equal or exceed the amount designated on the return for the Special Olympics, after 22
crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the 23
department shall reduce the designation for the Special Olympics to reflect the 24
actual amount of the refund that the individual is otherwise owed, after crediting 25
under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
If an individual places any conditions on a designation for the 2
Special Olympics, the designation is void.
(f) Void designation.
If a designation for the Special Olympics is void, the 4
department shall disregard the designation and determine amounts due, owed, 5
refunded, and received without regard to the void designation.
(g) Tax return.
The secretary of revenue shall provide a place for the 7
designations under this subsection on the individual income tax return.
(h) Certification of amounts.
Annually, on or before September 15, the 9
secretary of revenue shall certify to the department of administration and the state 10
treasurer all of the following:
1. The total amount of the administrative costs, including data processing 12
costs, incurred by the department in administering this subsection during the 13
previous fiscal year.
2. The total amount received from all designations for the Special Olympics 15
made by taxpayers during the previous fiscal year.
3. The net amount remaining after the administrative costs, including data 17
processing costs, under subd. 1. are subtracted from the total received under subd. 18
From the moneys received from designations for the Special 20
Olympics, an amount equal to the sum of administrative expenses, including data 21
processing costs, certified under par. (h) 1. shall be deposited in the general fund and 22
credited to the appropriation account under s. 20.566 (1) (hp), and the net amount 23
remaining that is certified under par. (h) 3. shall be credited to the appropriation 24
under s. 20.255 (3) (ge).
(j) Amounts subject to refund.
Amounts designated for the Special Olympics 2
under this subsection are not subject to refund to the taxpayer unless the taxpayer 3
submits information to the satisfaction of the department, within 18 months after 4
the date on which the taxes are due or the date on which the return is filed, whichever 5
is later, that the amount designated is clearly in error. Any refund granted by the 6
department under this paragraph shall be deducted from the moneys received under 7
this subsection in the fiscal year for which the refund is certified.
(1) The treatment of section 71.10 (5k) of the statutes first applies to taxable 10
years beginning on January 1 of the year in which this subsection takes effect, except 11
that if this subsection takes effect after July 31 the treatment of section 71.10 (5k) 12
of the statutes first applies to taxable years beginning on January 1 of the year 13
following the year in which this subsection takes effect.