Amendment JR4 SSA3-SB1

SB1-SSA3,17 Section 17. 71.05 (6) (b) 47. dm. of the statutes is created to read:

SB1-SSA3,6,15 71.05 (6) (b) 47. dm. No person may claim a deduction under this subdivision for taxable years beginning after December 31, 2013, except that a claimant who is first eligible to claim a deduction under this subdivision for a taxable year beginning after December 31, 2012, and before January 1, 2014, may claim the deduction the following taxable year.

SB1-SSA3,18 Section 18. 71.05 (8) (b) of the statutes, as affected by 2013 Wisconsin Act 20, is renumbered 71.05 (8) (b) 1.

SB1-SSA3,19 Section 19. 71.05 (8) (b) 2. of the statutes is created to read:

SB1-SSA3,6,22 71.05 (8) (b) 2. The taxpayer need not make the offset against Wisconsin modified taxable income of the 2 years preceding the loss, as provided under subd. 1., if the taxpayer chooses not to carry back the net operating loss to the 2 years preceding the loss.

SB1-SSA3,20 Section 20. 71.05 (8) (c) of the statutes is created to read:

SB1-SSA3,6,25 71.05 (8) (c) The department shall not pay interest on any overpayment that results from the carry-back of a net operating loss.

SB1-SSA3,21 Section 21. 71.06 (1q) (a) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

SB1-SSA3,7,4 71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent.

SB1-SSA3,22 Section 22. 71.06 (2) (i) 1. of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

SB1-SSA3,7,8 71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent.

SB1-SSA3,23 Section 23. 71.06 (2) (j) 1. of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

SB1-SSA3,7,12 71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent.

SB1-SSA3,24 Section 24. 71.07 (5i) (c) 3. of the statutes is created to read:

SB1-SSA3,7,15 71.07 (5i) (c) 3. No credit may be claimed under this subsection based on an amount paid under par. (b) after December 31, 2013.

SB1-SSA3,25 Section 25. 71.28 (5i) (c) 3. of the statutes is created to read:

SB1-SSA3,7,18 71.28 (5i) (c) 3. No credit may be claimed under this subsection based on an amount paid under par. (b) after December 31, 2013.

SB1-SSA3,26 Section 26. 71.28 (9s) (d) 3. of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

SB1-SSA3,8,2 71.28 (9s) (d) 3. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013. Credits under this subsection for taxable years that begin before January 1, 2014, may be carried forward to taxable years that begin after December 31, 2013, except that a claimant who is first eligible to claim a credit under this subsection for taxable years beginning after December 31, 2012, and before January 1, 2014, may claim the credit in the following taxable year.

SB1-SSA3,27 Section 27. 71.47 (5i) (c) 3. of the statutes is created to read:

SB1-SSA3,8,5 71.47 (5i) (c) 3. No credit may be claimed under this subsection based on an amount paid under par. (b) after December 31, 2013.

SB1-SSA3,28 Section 28. 71.47 (9s) (d) 3. of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

SB1-SSA3,8,13 71.47 (9s) (d) 3. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013. Credits under this subsection for taxable years that begin before January 1, 2014, may be carried forward to taxable years that begin after December 31, 2013, except that a claimant who is first eligible to claim a credit under this subsection for taxable years beginning after December 31, 2012, and before January 1, 2014, may claim the credit in the following taxable year.

SB1-SSA3,29 Section 29. 71.52 (6) of the statutes is amended to read:

SB1-SSA3,9,25 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the following amounts, to the extent not included in Wisconsin adjusted gross income: maintenance payments (except foster care maintenance and supplementary payments excludable under section 131 of the internal revenue code), support money, cash public assistance (not including credit granted under this subchapter and amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross amount of any pension or annuity (including railroad retirement benefits, all payments received under the federal social security act and veterans disability pensions), nontaxable interest received from the federal government or any of its instrumentalities, nontaxable interest received on state or municipal bonds, worker's compensation, unemployment insurance, the gross amount of "loss of time" insurance, compensation and other cash benefits received from the United States for past or present service in the armed forces, scholarship and fellowship gifts or income, capital gains, gain on the sale of a personal residence excluded under section 121 of the internal revenue code, dividends, income of a nonresident or part-year resident who is married to a full-year resident, housing allowances provided to members of the clergy, the amount by which a resident manager's rent is reduced, nontaxable income of an American Indian, nontaxable income from sources outside this state and nontaxable deferred compensation. Intangible drilling costs, depletion allowances and depreciation, including first-year depreciation allowances under section 179 of the internal revenue code, amortization, contributions to individual retirement accounts under section 219 of the internal revenue code, contributions to Keogh plans, net operating loss carry-backs and carry-forwards and capital loss carry-forwards deducted in determining Wisconsin adjusted gross income shall be added to "income". "Income" does not include gifts from natural persons, cash reimbursement payments made under title XX of the federal social security act, surplus food or other relief in kind supplied by a governmental agency, the gain on the sale of a personal residence deferred under section 1034 of the internal revenue code or nonrecognized gain from involuntary conversions under section 1033 of the internal revenue code. Amounts not included in adjusted gross income but added to "income" under this subsection in a previous year and repaid may be subtracted from income for the year during which they are repaid. Scholarship and fellowship gifts or income that are included in Wisconsin adjusted gross income and that were added to household income for purposes of determining the credit under this subchapter in a previous year may be subtracted from income for the current year in determining the credit under this subchapter. A marital property agreement or unilateral statement under ch. 766 has no effect in computing "income" for a person whose homestead is not the same as the homestead of that person's spouse.

SB1-SSA3,30 Section 30. 71.64 (9) (b) 3. of the statutes is created to read:

SB1-SSA3,10,6 71.64 (9) (b) 3. The department may not adjust the withholding tables established in 2009 without the approval of the legislature.

SB1-SSA3,31 Section 31. 77.54 (61) (intro.), (a) and (b) of the statutes, as created by 2013 Wisconsin Act 20, are amended to read:

SB1-SSA3,10,16 77.54 (61) (intro.) The sales price from the sale of and the storage, use, or other consumption of the following by a person primarily engaged, as determined by the department, in commercial printing, not including screen printing or book printing, without publishing, except for gray goods; printing, or printing and binding, books or pamphlets without publishing the books or pamphlets; or performing prepress and postpress services in support of printing activities book printing, or support activities for printing described under 323111, 323117, and 323120 of the North American Industry Classification System:

SB1-SSA3,10,19 (a) Computers and servers that are used primarily to store copies of the product that are sent to a digital printer, a platemaking machine, or a printing press or used primarily in prepress or postpress activities.

SB1-SSA3,10,22 (b) Tangible personal property purchased from out-of-state sellers that are temporarily stored, remain idle, and not used in this state for not more than 180 days and that are then delivered and used solely outside of this state.

SB1-SSA3,32 Section 32. 77.54 (61) (c) of the statutes is created to read:

SB1-SSA3,10,24 77.54 (61) (c) In this subsection:

SB1-SSA3,11,2 1. "Postpress activities" include paper bronzing, die-cutting, edging, embossing, folding, gilding, gluing, and indexing.

SB1-SSA3,11,4 2. "Prepress activities" include making print-ready plates, typesetting, trade binding, and sample mounting.

SB1-SSA3,11,5 3. "Temporarily" means not more than 180 days.

SB1-SSA3,33 Section 33. 79.15 of the statutes is amended to read:

SB1-SSA3,11,11 79.15 Improvements credit. The total amount paid each year to municipalities from the appropriation account under s. 20.835 (3) (b) for the payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and $150,000,000 in each year beginning in 2011 and ending in 2014, $650,000,000 in 2015, and $150,000,000 in 2016 and in each year thereafter.

SB1-SSA3,34 Section 34. 115.436 (2) (intro.) and (c) of the statutes are consolidated, renumbered 115.436 (2) and amended to read:

SB1-SSA3,11,17 115.436 (2) A school district is eligible for sparsity aid under this section if it satisfies all of the following criteria: (c) The the school district's membership in the previous school year divided by the school district's area in square miles is less than 10.

SB1-SSA3,35 Section 35. 115.436 (2) (a) and (b) of the statutes are repealed.

SB1-SSA3,36 Section 36. 115.436 (3) (a) of the statutes is amended to read:

SB1-SSA3,11,23 115.436 (3) (a) Beginning in the 2009-10 school year, from the appropriation under s. 20.255 (2) (ae) and subject to par. pars. (am) and (b), the department shall pay to each school district eligible for sparsity aid $300 multiplied by the membership in the previous school year.

SB1-SSA3,37 Section 37. 115.436 (3) (am) of the statutes is created to read:

SB1-SSA3,12,3 115.436 (3) (am) Beginning in the 2014-15 school year, the department may not pay an eligible school district more than $217,500 under par. (a) in a school year if the school district's membership in the previous school year was 725 or more.

SB1-SSA3,9137 Section 9137. Nonstatutory provisions; Revenue.

SB1-SSA3,12,11 (1) First dollar credit. Nothwithstanding section 79.10 (7m) (c) and (cm) of the statutes, in 2015 the department of administration shall distribute $500,000,000 of the amount specified for 2015 in section 79.15 of the statutes, under section 79.10 (5m) of the statutes, no later than the 4th Monday in March, 2015, and the appropriate treasurer shall settle with the municipalities and taxing jurisdictions for the amounts distributed under section 79.10 (5m) of the statutes no later than April 15, 2015.

SB1-SSA3,9143 Section 9143. Nonstatutory provisions; Technical College System.

SB1-SSA3,12,19 (1) High-demand profession grants. Notwithstanding section 16.42 (1) (e) of the statutes, in submitting information under section 16.42 of the statutes for purposes of the 2015-17 biennial budget bill, the technical college system board shall submit information concerning the appropriation under section 20.292 (1) (ej) of the statutes, as created by this act, as though the total amount appropriated under section 20.292 (1) (ej) of the statutes, as created by this act, for the 2014-15 fiscal year was $0.

SB1-SSA3,9201 Section 9201. Fiscal changes; Administration.

SB1-SSA3,13,2 (1) Transfer to budget stabilization fund. Notwithstanding the amounts that are required to be transferred from the general fund to the budget stabilization fund during the 2013-15 fiscal biennium under section 16.518 (3) of the statutes, an amount equal to $216,392,000 shall be transferred from the general fund to the budget stabilization fund during the 2013-14 fiscal year and an amount equal to $12,327,600 shall be transferred from the general fund to the budget stabilization fund during the 2014-15 fiscal year.

SB1-SSA3,9234 Section 9234. Fiscal changes; Public Instruction.

SB1-SSA3,13,9 (1) Additional special education aid. In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of public instruction under section 20.255 (2) (bd) of the statutes, as affected by the acts of 2013, the dollar amount is increased by $1,500,000 for the second fiscal year of the fiscal biennium in which this subsection takes effect for the purpose for which the appropriation is made.

SB1-SSA3,13,15 (2) Achievement guarantee contracts. In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of public instruction under section 20.255 (2) (cu) of the statutes, as affected by the acts of 2013, the dollar amount is increased by $10,900,000 for the second fiscal year of the fiscal biennium in which this subsection takes effect for the purpose for which the appropriation is made.

SB1-SSA3,13,20 (3) Sparsity aid. In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of public instruction under section 20.255 (2) (ae) of the statutes, as affected by the acts of 2013, the dollar amount is increased by $23,340,000 for the second fiscal year of the fiscal biennium in which this subsection takes effect for the purpose for which the appropriation is made.

SB1-SSA3,13,25 (4) Special education aid. In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of public instruction under section 20.255 (2) (b) of the statutes, as affected by the acts of 2013, the dollar amount is increased by $10,000,000 for the second fiscal year of the fiscal biennium in which this subsection takes effect for the purposes for which the appropriation is made.

SB1-SSA3,14,6 (5) High cost transportation aid. In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of public instruction under section 20.255 (2) (cq) of the statutes, as affected by the acts of 2013, the dollar amount is increased by $2,300,000 for the second fiscal year of the fiscal biennium in which this subsection takes effect for the purpose for which the appropriation is made.

SB1-SSA3,9334 Section 9334. Initial applicability; Public Instruction.

SB1-SSA3,14,9 (1) Sparsity aid. The treatment of sections 115.436 (2) (intro.), (a), (b), and (c) of the statutes first applies to sparsity aid provided in the 2014-15 school year.

SB1-SSA3,9337 Section 9337. Initial applicability; Revenue.

SB1-SSA3,14,12 (1) Commercial printing. The treatment of section 77.54 (61) (intro.), (a), (b), and (c) of the statutes first applies retroactively to sales made on October 1, 2013.

SB1-SSA3,14,13 (2) Carry-backs.

SB1-SSA3,14,16 (a) The renumbering of section 71.05 (8) (b) of the statutes and the creation of section 71.05 (8) (b) 2. of the statutes first apply to taxable years beginning on January 1, 2014.

SB1-SSA3,14,18 (b) The treatment of section 71.52 (6) of the statutes first applies retroactively to taxable years beginning on January 1, 2012.

SB1-SSA3,14,20 (3) Overpayments. The treatment of section 71.05 (8) (c) of the statutes first applies to refunds paid on January 1, 2014.

SB1-SSA3,9400 Section 9400. Effective dates; general. Except as otherwise provided in Sections 9401 to 9452 of this act, this act takes effect on the day after publication.

SB1-SSA3,9437 Section 9437. Effective dates; Revenue.

SB1-SSA3,14,25 (1) Commercial printing. The treatment of section 77.54 (61) (intro.), (a), (b), and (c) of the statutes takes effect retroactively to October 1, 2013.

SB1-SSA3,15,2 (2) Carry-backs. The treatment of section 71.52 (6) of the statutes takes effect retroactively to January 1, 2012.

SB1-SSA3,9443 Section 9443. Effective dates; Technical College System.

SB1-SSA3,15,5 (1) Business skills training grants. The repeal and recreation of section 38.41 (1m) (c) 1. of the statutes takes effect on July 1, 2014.

SB1-SSA3,15,6 (End)