AB40-ASA1,839,85
(c)
Reinstatement. After the period described under par. (b) during which a
6person may not file a claim for a credit, the person may file a claim for a credit, subject
7to any requirements that the department may impose on the person to demonstrate
8that the person is eligible to claim the credit.
AB40-ASA1,1444d
9Section 1444d. 71.90 (1) of the statutes is amended to read:
AB40-ASA1,839,2510
71.90
(1) Deposit. The department shall notify any person who files a petition
11for redetermination that the person may deposit the amount of an additional
12assessment, including any interest or penalty, with the department, or with a person
13that the department prescribes, at any time before the department makes its
14redetermination. The department shall notify spouses jointly except that, if the
15spouses have different addresses and if either spouse notifies the department in
16writing of those addresses, the department shall serve a duplicate of the original
17notice on the spouse who has the address other than the address to which the original
18notice was sent. Amounts deposited under this subsection shall be subject to the
19interest provided by s. 71.82 only to the extent of the interest accrued prior to the first
20day of the month succeeding the date of deposit. Any deposited amount which is
21refunded shall bear interest at the rate of
9% 3 percent per year during the time the
22funds were on deposit. A person may also pay any portion of an assessment which
23is admitted to be correct and the payment shall be considered an admission of the
24validity of that portion of the assessment and may not be recovered in an appeal or
25in any other action or proceeding.
AB40-ASA1,1445
1Section
1445. 71.91 (6) (a) 1. of the statutes is renumbered 71.91 (6) (a) 1g.
AB40-ASA1,1446
2Section
1446. 71.91 (6) (a) 1d. of the statutes is created to read:
AB40-ASA1,840,53
71.91
(6) (a) 1d. "Continuous levy" means a levy that is in effect from the date
4on which it is served on a 3rd party until the liability out of which the levy arose is
5satisfied or until the levy is released, whichever occurs first.
AB40-ASA1,1447
6Section
1447. 71.91 (6) (a) 2n. of the statutes is created to read:
AB40-ASA1,840,87
71.91
(6) (a) 2n. "Noncontinuous levy" means a levy that is in effect on the date
8on which it is served on a 3rd party.
AB40-ASA1,1448
9Section
1448. 71.91 (6) (b) of the statutes is amended to read:
AB40-ASA1,840,2010
71.91
(6) (b)
Powers of levy and distraint. If any person who is liable for any
11tax administered by the department neglects or refuses to pay that tax within 10
12days after that tax becomes delinquent, the department may collect that tax and the
13expenses of the levy by levy upon, and sale of, any property belonging to that person
14or any property on which there is a lien as provided by sub. (4) in respect to that
15delinquent tax. Whenever any property that has been levied upon under this section
16is not sufficient to satisfy the claim of the department, the department may levy upon
17any other property liable to levy of the person against whom that claim exists until
18the taxes and expenses of the levy are fully paid. A levy
imposed under this
19paragraph may be continuous or noncontinuous, except that a levy on commissions,
20wages
, or salaries is continuous
until the liability out of which it arose is satisfied.
AB40-ASA1,1449
21Section
1449. 71.91 (6) (f) 1. of the statutes is amended to read:
AB40-ASA1,841,722
71.91
(6) (f) 1. As soon as practicable after obtaining property, the department
23shall notify, in
writing the manner prescribed by the department, the owner of any
24real
or personal property, and
, at the possessor's request, the possessor of any
25personal property, obtained by the department under this subsection. That notice
1may be left at the person's usual place of residence or business. If the owner cannot
2be located or has no dwelling or place of business in this state, or if the property is
3obtained as a result of a continuous levy on commissions, wages or salaries, the
4department may mail a notice to the owner's last-known address. That notice shall
5specify the sum demanded and shall contain, in the case of personal property, an
6account of the property obtained and, in the case of real property, a description with
7reasonable certainty of the property seized.
AB40-ASA1,1450
8Section
1450. 71.91 (6) (f) 2. of the statutes is amended to read:
AB40-ASA1,841,169
71.91
(6) (f) 2. As soon as practicable after obtaining property, the department
10shall notify the owner in the manner prescribed under subd. 1. and shall cause a
11notice of the sale to be published in a newspaper published or generally circulated
12within the county where the property was obtained. If there is no newspaper
13published or generally circulated in that county, the department shall post that
14notice at the city, town or village hall nearest the place where the property was
15obtained and in at least 2 other public places. That notice shall specify the property
16to be sold and the time, place, manner and conditions of the sale.
AB40-ASA1,1451
17Section
1451. 71.93 (3) (a) of the statutes is renumbered 71.93 (3) (a) (intro.)
18and amended to read:
AB40-ASA1,841,2319
71.93
(3) (a) (intro.) The department of revenue shall setoff any debt or other
20amount owed to the department, regardless of the origin of the debt or of the amount,
21its nature or its date. If after the setoff there remains a refund in excess of $10, the
22department shall set off the remaining refund against certified debts of other
state
23agencies. entities in the following order:
AB40-ASA1,842,6
24(am) If more than one certified debt exists for any debtor
for the same type of
25debt specified under par. (a) 1. to 9., the refund shall be first set off against the
1earliest debt certified, except that no child support or spousal support obligation
2submitted by an agency of another state may be set off until all debts owed to and
3certified by state agencies of this state have been set off. When all debts have been
4satisfied, any remaining refund shall be refunded to the debtor by the department.
5Any legal action contesting a setoff under this paragraph shall be brought against
6the
state agency entity that certified the debt
under sub. (2).
AB40-ASA1,1452
7Section
1452. 71.93 (3) (a) 1. to 9. of the statutes are created to read:
AB40-ASA1,842,98
71.93
(3) (a) 1. Debt under s. 49.855 (1), certified by the department of children
9and families under sub. (2).
AB40-ASA1,842,1210
2. State agency debt collected pursuant to an agreement under sub. (8) and debt
11owed to the courts, the legislature, or an authority, as defined in s. 16.41 (4), collected
12pursuant to an agreement under sub. (8).
AB40-ASA1,842,1413
3. Debt owed to local units of government collected pursuant to an agreement
14under sub. (8).
AB40-ASA1,842,1615
4. Debt certified under sub. (2), other than child support debt certified by the
16department of children and families.
AB40-ASA1,842,1817
5. Child support or spousal support obligations submitted by an agency of
18another state.
AB40-ASA1,842,1919
6. Debt certified under s. 71.935 (2).
AB40-ASA1,842,2120
7. Federal tax obligations collected pursuant to an agreement under s. 73.03
21(52) (a).
AB40-ASA1,842,2222
8. Tribal obligations collected pursuant to an agreement under s. 73.03 (52n).
AB40-ASA1,842,2423
9. Tax and nontax obligations of other states, and of the local governmental
24units within those states, collected pursuant to an agreement under s. 73.03 (52m).
AB40-ASA1,1453
25Section
1453. 71.93 (8) (b) 6. of the statutes is amended to read:
AB40-ASA1,843,6
171.93
(8) (b) 6. If the debtor owes debt to the department and to other entities,
2payments shall first apply to debts owed to the department
, then to the
state
3agencies, the courts, the legislature, and authorities, as defined in s. 16.41 (4), in the
4order in which the debts were referred to the department, and then to local units of
5government in the order in which the debts were referred to the department other
6entities in the order determined under sub. (3) (a).
AB40-ASA1,1453d
7Section 1453d. 71.98 (3) of the statutes is created to read:
AB40-ASA1,843,118
71.98
(3) Depreciation, depletion, and amortization. For taxable years
9beginning after December 31, 2013, and for purposes of computing depreciation,
10depletion, and amortization, the Internal Revenue Code means the federal Internal
11Revenue Code in effect on January 1, 2014.
AB40-ASA1,1453dm
12Section 1453dm. 71.98 (4) of the statutes is created to read:
AB40-ASA1,843,1713
71.98
(4) Expensing of depreciable business assets. For taxable years
14beginning after December 31, 2013, sections
179,
179A,
179B,
179C,
179D, and
179E 15of the Internal Revenue Code and related to expensing of depreciable business
16assets. For purposes of this subsection, the Internal Revenue Code means the federal
17Internal Revenue Code in effect for the year in which property is placed in service.
AB40-ASA1,1453e
18Section 1453e. 71.98 (5) of the statutes is created to read:
AB40-ASA1,843,2119
71.98
(5) Gain from small business stock. For stock acquired after December
2031, 2013, section
1202 of the Internal Revenue Code, as amended to December 31,
212012, related to the exclusion for gain from certain small business stock.
AB40-ASA1,843,25
2372.36 Sunset. The tax imposed under this chapter does not apply to deaths
24occurring after December 31, 2012, unless the federal estate tax law is modified to
25provide a federal estate tax credit for state death taxes.
AB40-ASA1,1454
1Section
1454. 73.03 (27) of the statutes is amended to read:
AB40-ASA1,844,72
73.03
(27) To With regard to taxes and fees administered by the department,
3to write off from the records of the department
income, franchise, sales, use,
4withholding, motor fuel, gift, beverage and cigarette tax
, fee, and economic
5development surcharge liabilities, following a determination by the secretary of
6revenue that they are not collectible. Taxes written off under this subsection remain
7legal obligations.
AB40-ASA1,1455
8Section
1455. 73.03 (52) (a) of the statutes is amended to read:
AB40-ASA1,844,149
73.03
(52) (a) To enter into agreements with the Internal Revenue Service that
10provide for offsetting state tax refunds against federal tax obligations; and to charge
11a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds
12against state tax obligations,
and collecting the offset cost from the debtor, if the
13agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs
14under those agreements.
AB40-ASA1,1456
15Section
1456. 73.03 (52m) of the statutes is amended to read:
AB40-ASA1,844,2016
73.03
(52m) To enter into agreements with other states that provide for
17offsetting state tax refunds against tax
and nontax obligations of other states
, and
18of the local governmental units within those states, and offsetting tax refunds of
19other states against state tax
and nontax obligations, if the agreements provide that
20setoffs under ss. 71.93 and 71.935 occur before the setoffs under those agreements.
AB40-ASA1,1457
21Section
1457. 73.03 (63) of the statutes is amended to read:
AB40-ASA1,845,622
73.03
(63) Notwithstanding the amount limitations specified under
s. 71.07
23(5d) (c) 1. and s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats.,
or s. 238.15 (3) (d), in
24consultation with
the department of commerce or the Wisconsin Economic
25Development Corporation, to carry forward to subsequent taxable years unclaimed
1credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28
2(5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d).
3Annually, no later than July 1, the
department of commerce or the Wisconsin
4Economic Development Corporation shall submit to the department of revenue its
5recommendations for the carry forward of credit amounts as provided under this
6subsection.
AB40-ASA1,1459
8Section
1459. 73.03 (69) of the statutes is created to read:
AB40-ASA1,845,129
73.03
(69) (a) To, effective on January 1, 2014, implement a program to register
10businesses for purposes of s. 71.05 (25) and (26). A business shall register
11electronically with the department each year for which the business desires
12registration.
AB40-ASA1,845,1513
(b) A business may register under this subsection if, in the business's taxable
14year ending immediately before the date of the businesses registration, all of the
15following apply:
AB40-ASA1,845,1816
1. The business has at least 2 full-time employees and the amount of payroll
17compensation paid by the business in this state is equal to at least 50 percent of the
18amount of all payroll compensation paid by the business.
AB40-ASA1,845,2119
2. The value of real and tangible personal property owned or rented and used
20by the business in this state is equal to at least 50 percent of the value of all real and
21tangible personal property owned or rented and used by the business.
AB40-ASA1,845,2222
(c) The department may adopt rules for the administration of this subsection.
AB40-ASA1,845,2523
(d) For each year beginning after December 31, 2013, the department shall
24compile a list of businesses registered under this subsection and shall make the list
25available to the public at the department's Internet site.
AB40-ASA1,1460d
1Section 1460d. 73.03 (71) of the statutes is created to read:
AB40-ASA1,846,82
73.03
(71) (a) To determine the amount of additional revenue that the
3department collected from the taxes imposed under subch. III of ch. 77 as a result of
4any federal law to expand the state's authority to require out-of-state retailers to
5collect and remit the taxes imposed under subch. III of ch. 77 on purchases by
6Wisconsin residents during the first 12 months following the date on which the
7department begins collecting the additional revenue as a result of a change in federal
8law.
AB40-ASA1,846,169
(b) After the department makes the determination under par. (a), the
10department shall determine how much the individual income tax rates under s.
1171.06 may be reduced in the following taxable year in order to eliminate the
12alternative minimum tax under s. 71.08 and decrease individual income tax revenue
13by the amount determined under par. (a). For purposes of this paragraph, the
14department shall calculate the tax rate reductions in proportion to the share of gross
15tax attributable to each of the tax brackets under s. 71.06 in effect during the most
16recently completed taxable year.
AB40-ASA1,846,2117
(c) The department shall certify the determinations made under pars. (a) and
18(b) to the secretary of the department of administration, to the governor, and to the
19legislature and specify with that certification that the elimination of the alternative
20minimum tax and the new tax rates take effect in the taxable year following the
21taxable year in which the department makes the certification under this paragraph.
AB40-ASA1,1461
22Section
1461. 73.0301 (1) (d) 6. of the statutes is amended to read:
AB40-ASA1,847,223
73.0301
(1) (d) 6. A license or certificate of registration issued by the
24department of financial institutions, or a division of it, under ss. 138.09, 138.12,
1138.14,
202.12 to 202.14, 202.22, 217.06, 218.0101 to 218.0163, 218.02, 218.04,
2218.05, 224.72, 224.725, 224.93 or under subch. IV of ch. 551.
AB40-ASA1,1462
3Section
1462. 73.0301 (1) (d) 6m. of the statutes is created to read:
AB40-ASA1,847,44
73.0301
(1) (d) 6m. A certificate or registration issued under 168.23 (3).
AB40-ASA1,1462n
5Section 1462n. 73.0301 (1) (d) 12. of the statutes is amended to read:
AB40-ASA1,847,86
73.0301
(1) (d) 12. A license issued under s. 628.04,
628.92 (1), 632.69 (2), or
7633.14
, a registration under s. 628.92 (2), or a temporary license issued under s.
8628.09.
AB40-ASA1,1463
9Section
1463. 73.0301 (1) (e) of the statutes is amended to read:
AB40-ASA1,847,1710
73.0301
(1) (e) "Licensing department" means the department of
11administration;
the department of agriculture, trade and consumer protection; the
12board of commissioners of public lands; the department of children and families; the
13government accountability board; the department of financial institutions; the
14department of health services; the department of natural resources; the department
15of public instruction; the department of safety and professional services; the
16department of workforce development; the office of the commissioner of insurance;
17or the department of transportation.
AB40-ASA1,1464
18Section
1464. 73.16 (1) (a) of the statutes is repealed.
AB40-ASA1,1465
19Section
1465. 73.16 (1) (ab) of the statutes is created to read:
AB40-ASA1,847,2020
73.16
(1) (ab) "Combined group" has the meaning given in s. 71.255 (1) (a).
AB40-ASA1,1466
21Section
1466. 73.16 (3) of the statutes is created to read:
AB40-ASA1,848,222
73.16
(3) Relying on past audits. (a) A person who is subject to an audit
23determination by the department, including all other members of that person's
24combined group for purposes of determining the tax due under s. 71.23 for taxable
25years beginning after December 31, 2008, shall not be liable for any amount that the
1department asserts that the person owes if all of the following conditions are
2satisfied:
AB40-ASA1,848,63
1. The liability asserted by the department is the result of a tax issue during
4the period associated with a prior audit determination for which the person is subject
5to and the tax issue is the same as the tax issue during the period associated with
6the current audit determination.
AB40-ASA1,848,127
2. A department employee who was involved in the prior audit determination
8identified or reviewed the tax issue before completing the prior audit determination,
9as shown by any schedules, exhibits, audit reports, documents, or other written
10evidence pertaining to the audit determination, and the schedules, exhibits, reports,
11documents and other written evidence show that the department did not adjust the
12person's treatment of the tax issue.
AB40-ASA1,848,1413
3. The liability asserted by the department as described under subd. 1. was not
14asserted in the prior audit determination.
AB40-ASA1,848,2515
(b) This subsection does not apply to any period associated with an audit
16determination, if the period begins after the promulgation of a rule, dissemination
17of written guidance to the public or to the person who is subject to the audit
18determination, the effective date of a statute, or the date on which a tax appeals
19commission or court decision becomes final and conclusive and if the rule, guidance,
20statute, or decision imposes the liability as a result of the tax issue described in par.
21(a) 1. This subsection does not apply to any period associated with an audit
22determination if the taxpayer did not give the department employee adequate and
23accurate information regarding the tax issue in the prior audit determination or if
24the tax issue was settled in the prior audit determination by a written agreement
25between the department and the taxpayer.
AB40-ASA1,1467
1Section
1467. 76.14 of the statutes is amended to read:
AB40-ASA1,849,21
276.14 Remedies for nonpayment of taxes. All taxes levied under this
3subchapter upon the property of any company defined in s. 76.02, which are not paid
4at the time provided by law, shall thereupon become delinquent and bear interest at
5the rate of 1.5% per month until actually paid. Upon a showing by the department
6under s. 73.16 (4), the failure of any such company to pay the taxes and interest so
7required of the company within 60 days after the entry of final judgment dismissing
8in whole or in part any action of the company to restrain or set aside a tax, or the
9failure of the company within 60 days after the entry of final judgment in favor of the
10state for the taxes and interest to pay the judgment shall be cause for forfeiture of
11all the rights, privileges and franchises granted by special charter or obtained under
12general laws, by or under which the company is organized and its business is
13operated. The attorney general upon the showing by the department under s. 73.16
14(4) shall proceed by action to have forfeiture of such rights, privileges and franchises
15of the company duly declared. Any such company, at any time before the final
16judgment for forfeiture of such rights, privileges and franchises is rendered, may be
17permitted, absent a showing by the department under s. 73.16 (4), to pay the taxes,
18interest and the costs of the action upon special application to the court in which the
19action is pending upon such terms as the court directs.
Section 71.91, as it applies
20to the collection of delinquent taxes under ch. 71, applies to the collection of
21delinquent taxes under this subchapter.
AB40-ASA1,1467g
22Section 1467g. 76.24 (2) (am) of the statutes is renumbered 76.24 (2) (am) 1.
AB40-ASA1,1467h
23Section 1467h. 76.24 (2) (am) 2. of the statutes is created to read:
AB40-ASA1,850,724
76.24
(2) (am) 2. If a municipality received a distribution under subd. 1. in 2011,
25the amount that the municipality receives under subd. 1. in 2013, and in each year
1thereafter, shall be no less than the amount received in 2011, except that, if the
2annual amount of the tax paid under this subchapter by the pipeline company with
3oil pipeline terminal facilities in the municipality is less than 200 percent of the
4amount of the payment the municipality received in 2011 attributable to the pipeline
5company, the amount shall be no less than an amount equal to 50 percent of the
6annual total tax paid under this subchapter by the pipeline company with oil pipeline
7terminal facilities in the municipality.
AB40-ASA1,1468
8Section
1468. 76.636 (1) (d) of the statutes is amended to read:
AB40-ASA1,850,159
76.636
(1) (d) "Full-time job"
means a regular, nonseasonal, full-time position
10in which an individual, as a condition of employment, is required to work at least
112,080 hours per year, including paid leave and holidays, and for which the individual
12receives pay that is equal to at least 150 percent of the federal minimum wage and
13receives benefits that are not required by federal or state law. "Full-time job" does
14not include initial training before an employment position begins
has the meaning
15given in s. 238.30 (2m).
AB40-ASA1,1469
16Section
1469. 76.636 (1) (e) 3. of the statutes is amended to read:
AB40-ASA1,850,1917
76.636
(1) (e) 3. A person who is employed in a trial job, as defined in s. 49.141
18(1) (n),
2011 stats., or in a
real work, real pay project position under s. 49.147 (3m)
19trial employment match program job, as defined in s. 49.141 (1) (n).
AB40-ASA1,1470
20Section
1470. 76.636 (2) (b) of the statutes is amended to read:
AB40-ASA1,850,2521
76.636
(2) (b) The amount determined by multiplying the amount determined
22under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number of full-time
23jobs created in a development zone and filled by a member of a targeted group and
24by then subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
25reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1,1471
1Section
1471. 76.636 (2) (c) of the statutes is amended to read:
AB40-ASA1,851,62
76.636
(2) (c) The amount determined by multiplying the amount determined
3under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
4jobs created in a development zone and not filled by a member of a targeted group
5and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
6reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1,1472
7Section
1472. 76.636 (2) (d) of the statutes is amended to read:
AB40-ASA1,851,158
76.636
(2) (d) The amount determined by multiplying the amount determined
9under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of
10full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009
11stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an
12enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for
13which significant capital investment was made and by then subtracting the
14subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
15under s. 49.147 (3m) (c) for those jobs.