AB40,720,1918 1. "Credit" means the earned income tax credit under s. 71.07 (9e) or the
19homestead credit under subch. VIII.
AB40,720,2220 2. "Fraudulent claim" means a claim for a credit, filed by an individual, that
21is false or excessive and filed with fraudulent intent, as determined by the
22department.
AB40,720,2523 3. "Reckless claim" means a claim for a credit, filed by an individual, that is
24improper, due to reckless or intentional disregard of the provisions in this chapter
25or of rules and regulations of the department, as determined by the department.
AB40,721,4
1(b) Disallowance period. 1. An individual who files a fraudulent claim may not
2file a claim for a credit for 10 successive taxable years, beginning with the taxable
3year that begins immediately after the taxable year for which the department
4determined that the individual filed a fraudulent claim.
AB40,721,85 2. An individual who files a reckless claim may not file a claim for a credit for
62 successive taxable years, beginning with the taxable year that begins immediately
7after the taxable year for which the department determined that the individual filed
8a reckless claim.
AB40,721,129 (c) Reinstatement. After the period described under par. (b) during which an
10individual may not file a claim for a credit, he or she may file a claim for a credit,
11subject to any requirements that the department may impose on the individual to
12demonstrate that he or she is eligible to claim the credit.
AB40,1445 13Section 1445. 71.91 (6) (a) 1. of the statutes is renumbered 71.91 (6) (a) 1g.
AB40,1446 14Section 1446. 71.91 (6) (a) 1d. of the statutes is created to read:
AB40,721,1715 71.91 (6) (a) 1d. "Continuous levy" means a levy that is in effect from the date
16on which it is served on a 3rd party until the liability out of which the levy arose is
17satisfied or until the levy is released, whichever occurs first.
AB40,1447 18Section 1447. 71.91 (6) (a) 2n. of the statutes is created to read:
AB40,721,2019 71.91 (6) (a) 2n. "Noncontinuous levy" means a levy that is in effect on the date
20on which it is served on a 3rd party.
AB40,1448 21Section 1448. 71.91 (6) (b) of the statutes is amended to read:
AB40,722,722 71.91 (6) (b) Powers of levy and distraint. If any person who is liable for any
23tax administered by the department neglects or refuses to pay that tax within 10
24days after that tax becomes delinquent, the department may collect that tax and the
25expenses of the levy by levy upon, and sale of, any property belonging to that person

1or any property on which there is a lien as provided by sub. (4) in respect to that
2delinquent tax. Whenever any property that has been levied upon under this section
3is not sufficient to satisfy the claim of the department, the department may levy upon
4any other property liable to levy of the person against whom that claim exists until
5the taxes and expenses of the levy are fully paid. A levy imposed under this
6paragraph may be continuous or noncontinuous, except that a levy
on commissions,
7wages, or salaries is continuous until the liability out of which it arose is satisfied.
AB40,1449 8Section 1449. 71.91 (6) (f) 1. of the statutes is amended to read:
AB40,722,199 71.91 (6) (f) 1. As soon as practicable after obtaining property, the department
10shall notify, in writing the manner prescribed by the department, the owner of any
11real or personal property, and, at the possessor's request, the possessor of any
12personal property, obtained by the department under this subsection. That notice
13may be left at the person's usual place of residence or business. If the owner cannot
14be located or has no dwelling or place of business in this state, or if the property is
15obtained as a result of a continuous levy on commissions, wages or salaries, the
16department may mail a notice to the owner's last-known address. That notice shall
17specify the sum demanded and shall contain, in the case of personal property, an
18account of the property obtained and, in the case of real property, a description with
19reasonable certainty of the property seized.
AB40,1450 20Section 1450. 71.91 (6) (f) 2. of the statutes is amended to read:
AB40,723,321 71.91 (6) (f) 2. As soon as practicable after obtaining property, the department
22shall notify the owner in the manner prescribed under subd. 1. and shall cause a
23notice of the sale to be published in a newspaper published or generally circulated
24within the county where the property was obtained. If there is no newspaper
25published or generally circulated in that county, the department shall post that

1notice at the city, town or village hall nearest the place where the property was
2obtained and in at least 2 other public places. That notice shall specify the property
3to be sold and the time, place, manner and conditions of the sale.
AB40,1451 4Section 1451. 71.93 (3) (a) of the statutes is renumbered 71.93 (3) (a) (intro.)
5and amended to read:
AB40,723,106 71.93 (3) (a) (intro.) The department of revenue shall setoff any debt or other
7amount owed to the department, regardless of the origin of the debt or of the amount,
8its nature or its date. If after the setoff there remains a refund in excess of $10, the
9department shall set off the remaining refund against certified debts of other state
10agencies.
entities in the following order:
AB40,723,18 11(am) If more than one certified debt exists for any debtor for the same type of
12debt specified under par. (a) 1. to 9.
, the refund shall be first set off against the
13earliest debt certified, except that no child support or spousal support obligation
14submitted by an agency of another state may be set off until all debts owed to and
15certified by state agencies of this state have been set off. When all debts have been
16satisfied, any remaining refund shall be refunded to the debtor by the department.
17Any legal action contesting a setoff under this paragraph shall be brought against
18the state agency entity that certified the debt under sub. (2).
AB40,1452 19Section 1452. 71.93 (3) (a) 1. to 9. of the statutes are created to read:
AB40,723,2120 71.93 (3) (a) 1. Wisconsin child support debt certified by the department of
21children and families under sub. (2).
AB40,723,2422 2. State agency debt collected pursuant to an agreement under sub. (8) and debt
23owed to the courts, the legislature, or an authority, as defined in s. 16.41 (4), collected
24pursuant to an agreement under sub. (8).
AB40,724,2
13. Debt owed to local units of government collected pursuant to an agreement
2under sub. (8).
AB40,724,43 4. Debt certified under sub. (2), other than child support debt certified by the
4department of children and families.
AB40,724,65 5. Child support or spousal support obligations submitted by an agency of
6another state.
AB40,724,77 6. Debt certified under s. 71.935 (2).
AB40,724,98 7. Federal tax obligations collected pursuant to an agreement under s. 73.03
9(52) (a).
AB40,724,1010 8. Tribal obligations collected pursuant to an agreement under s. 73.03 (52n).
AB40,724,1211 9. Tax obligations of other states collected pursuant to an agreement under s.
1273.03 (52m).
AB40,1453 13Section 1453. 71.93 (8) (b) 6. of the statutes is amended to read:
AB40,724,1914 71.93 (8) (b) 6. If the debtor owes debt to the department and to other entities,
15payments shall first apply to debts owed to the department, then to the state
16agencies, the courts, the legislature, and authorities, as defined in s. 16.41 (4), in the
17order in which the debts were referred to the department, and then to local units of
18government in the order in which the debts were referred to the department
other
19entities in the order determined under sub. (3) (a)
.
AB40,1454 20Section 1454. 73.03 (27) of the statutes is amended to read:
AB40,725,221 73.03 (27) To With regard to taxes and fees administered by the department,
22to
write off from the records of the department income, franchise, sales, use,
23withholding, motor fuel, gift, beverage and cigarette
tax, fee, and economic
24development surcharge liabilities, following a determination by the secretary of

1revenue that they are not collectible. Taxes written off under this subsection remain
2legal obligations.
AB40,1455 3Section 1455. 73.03 (52) (a) of the statutes is amended to read:
AB40,725,94 73.03 (52) (a) To enter into agreements with the Internal Revenue Service that
5provide for offsetting state tax refunds against federal tax obligations; and to charge
6a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds
7against state tax obligations, and collecting the offset cost from the debtor, if the
8agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs
9under those agreements.
AB40,1456 10Section 1456. 73.03 (52m) of the statutes is amended to read:
AB40,725,1511 73.03 (52m) To enter into agreements with other states that provide for
12offsetting state tax refunds against tax and nontax obligations of other states and
13offsetting tax refunds of other states against state tax and nontax obligations, if the
14agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs
15under those agreements.
AB40,1457 16Section 1457. 73.03 (63) of the statutes is amended to read:
AB40,726,217 73.03 (63) Notwithstanding the amount limitations specified under s. 71.07
18(5d) (c) 1. and s. 238.15 (3) (d) or
s. 560.205 (3) (d), 2009 stats., or s. 238.15 (3) (d), in
19consultation with the department of commerce or the Wisconsin Economic
20Development Corporation, to carry forward to subsequent taxable years unclaimed
21credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28
22(5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d).
23Annually, no later than July 1, the department of commerce or the Wisconsin
24Economic Development Corporation shall submit to the department of revenue its

1recommendations for the carry forward of credit amounts as provided under this
2subsection.
AB40,1458 3Section 1458. 73.03 (66) of the statutes is repealed.
AB40,1459 4Section 1459. 73.03 (69) of the statutes is created to read:
AB40,726,85 73.03 (69) (a) To, effective on January 1, 2014, implement a program to register
6businesses for purposes of s. 71.05 (25) and (26). A business shall register
7electronically with the department each year for which the business desires
8registration.
AB40,726,119 (b) A business may register under this subsection if, in the business's taxable
10year ending immediately before the date of the businesses registration, all of the
11following apply:
AB40,726,1412 1. The business has at least 2 full-time employees and the amount of payroll
13compensation paid by the business in this state is equal to at least 50 percent of the
14amount of all payroll compensation paid by the business.
AB40,726,1715 2. The value of real and tangible personal property owned or rented and used
16by the business in this state is equal to at least 50 percent of the value of all real and
17tangible personal property owned or rented and used by the business.
AB40,726,1818 (c) The department may adopt rules for the administration of this subsection.
AB40,726,2119 (d) For each year beginning after December 31, 2013, the department shall
20compile a list of businesses registered under this subsection and shall make the list
21available to the public at the department's Internet site.
AB40,1460 22Section 1460. 73.03 (70) of the statutes is created to read:
AB40,727,623 73.03 (70) In conjunction with the department of workforce development, to
24submit to the joint committee on finance, no later than June 30 of each year, a report
25describing the impact of the tax credits under ss. 71.07 (6n), 71.28 (6n), and 71.47 (6n)

1on unemployed veterans in this state. The report shall also specify the number and
2type of businesses that have claimed the credits under ss. 71.07 (6n), 71.28 (6n), and
371.47 (6n). Within 14 working days after the submittal date of the report, the
4cochairpersons of the committee shall notify the department of workforce
5development and the department of revenue that the committee has scheduled a
6meeting for the purpose of reviewing the report.
AB40,1461 7Section 1461. 73.0301 (1) (d) 6. of the statutes is amended to read:
AB40,727,118 73.0301 (1) (d) 6. A license or certificate of registration issued by the
9department of financial institutions, or a division of it, under ss. 138.09, 138.12,
10138.14, 202.12 to 202.14, 202.22, 217.06, 218.0101 to 218.0163, 218.02, 218.04,
11218.05, 224.72, 224.725, 224.93 or under subch. IV of ch. 551.
AB40,1462 12Section 1462. 73.0301 (1) (d) 6m. of the statutes is created to read:
AB40,727,1313 73.0301 (1) (d) 6m. A certificate or registration issued under 168.23 (3).
AB40,1463 14Section 1463. 73.0301 (1) (e) of the statutes is amended to read:
AB40,727,2215 73.0301 (1) (e) "Licensing department" means the department of
16administration; the department of agriculture, trade and consumer protection; the
17board of commissioners of public lands; the department of children and families; the
18government accountability board; the department of financial institutions; the
19department of health services; the department of natural resources; the department
20of public instruction; the department of safety and professional services; the
21department of workforce development; the office of the commissioner of insurance;
22or the department of transportation.
AB40,1464 23Section 1464. 73.16 (1) (a) of the statutes is repealed.
AB40,1465 24Section 1465. 73.16 (1) (ab) of the statutes is created to read:
AB40,727,2525 73.16 (1) (ab) "Combined group" has the meaning given in s. 71.255 (1) (a).
AB40,1466
1Section 1466. 73.16 (3) of the statutes is created to read:
AB40,728,62 73.16 (3) Relying on past audits. (a) A person who is subject to a determination
3by the department, including all other members of that person's combined group for
4purposes of determining the tax due under s. 71.23 for taxable years beginning after
5December 31, 2008, shall not be liable for any amount that the department asserts
6that the person owes if all of the following conditions are satisfied:
AB40,728,107 1. The liability asserted by the department is the result of a tax issue during
8the period associated with a prior determination for which the person is subject to
9and the tax issue is the same as the tax issue during the period associated with the
10current determination.
AB40,728,1611 2. A department employee who was involved in the prior determination
12identified or reviewed the tax issue before completing the prior determination, as
13shown by any schedules, exhibits, audit reports, documents, or other written
14evidence pertaining to the determination, and the schedules, exhibits, reports,
15documents and other written evidence show that the department did not adjust the
16person's treatment of the tax issue.
AB40,728,1817 3. The liability asserted by the department as described under subd. 1. was not
18asserted in the prior determination.
AB40,729,219 (b) This subsection does not apply to any period associated with a
20determination, if the period begins after the promulgation of a rule, dissemination
21of written guidance to the public or to the person who is subject to the determination,
22the effective date of a statute, or the date on which a tax appeals commission or court
23decision becomes final and conclusive and if the rule, guidance, statute, or decision
24imposes the liability as a result of the tax issue described in par. (a) 1. This subsection
25does not apply to any period associated with a determination if the taxpayer did not

1give the department employee adequate and accurate information or if the issue is
2settled by a written agreement between the department and the taxpayer.
AB40,1467 3Section 1467. 76.14 of the statutes is amended to read:
AB40,729,23 476.14 Remedies for nonpayment of taxes. All taxes levied under this
5subchapter upon the property of any company defined in s. 76.02, which are not paid
6at the time provided by law, shall thereupon become delinquent and bear interest at
7the rate of 1.5% per month until actually paid. Upon a showing by the department
8under s. 73.16 (4), the failure of any such company to pay the taxes and interest so
9required of the company within 60 days after the entry of final judgment dismissing
10in whole or in part any action of the company to restrain or set aside a tax, or the
11failure of the company within 60 days after the entry of final judgment in favor of the
12state for the taxes and interest to pay the judgment shall be cause for forfeiture of
13all the rights, privileges and franchises granted by special charter or obtained under
14general laws, by or under which the company is organized and its business is
15operated. The attorney general upon the showing by the department under s. 73.16
16(4) shall proceed by action to have forfeiture of such rights, privileges and franchises
17of the company duly declared. Any such company, at any time before the final
18judgment for forfeiture of such rights, privileges and franchises is rendered, may be
19permitted, absent a showing by the department under s. 73.16 (4), to pay the taxes,
20interest and the costs of the action upon special application to the court in which the
21action is pending upon such terms as the court directs. Section 71.91, as it applies
22to the collection of delinquent taxes under ch. 71, applies to the collection of
23delinquent taxes under this subchapter.
AB40,1468 24Section 1468. 76.636 (1) (d) of the statutes is amended to read:
AB40,730,7
176.636 (1) (d) "Full-time job" means a regular, nonseasonal, full-time position
2in which an individual, as a condition of employment, is required to work at least
32,080 hours per year, including paid leave and holidays, and for which the individual
4receives pay that is equal to at least 150 percent of the federal minimum wage and
5receives benefits that are not required by federal or state law. "Full-time job" does
6not include initial training before an employment position begins
has the meaning
7given in s. 238.30 (2m)
.
AB40,1469 8Section 1469. 76.636 (1) (e) 3. of the statutes is amended to read:
AB40,730,119 76.636 (1) (e) 3. A person who is employed in a trial job, as defined in s. 49.141
10(1) (n), 2011 stats., or in a real work, real pay project position under s. 49.147 (3m)
11trial employment match program job, as defined in s. 49.141 (1) (n)
.
AB40,1470 12Section 1470. 76.636 (2) (b) of the statutes is amended to read:
AB40,730,1713 76.636 (2) (b) The amount determined by multiplying the amount determined
14under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number of full-time
15jobs created in a development zone and filled by a member of a targeted group and
16by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
17reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
AB40,1471 18Section 1471. 76.636 (2) (c) of the statutes is amended to read:
AB40,730,2319 76.636 (2) (c) The amount determined by multiplying the amount determined
20under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
21jobs created in a development zone and not filled by a member of a targeted group
22and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
23reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
AB40,1472 24Section 1472. 76.636 (2) (d) of the statutes is amended to read:
AB40,731,8
176.636 (2) (d) The amount determined by multiplying the amount determined
2under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of
3full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009
4stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an
5enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for
6which significant capital investment was made and by then subtracting the
7subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
8under s. 49.147 (3m) (c)
for those jobs.
AB40,1473 9Section 1473. 76.636 (2) (e) of the statutes is amended to read:
AB40,731,1610 76.636 (2) (e) The amount determined by multiplying the amount determined
11under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
12jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats.,
13excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a
14development zone and not filled by a member of a targeted group and by then
15subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
16reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
AB40,1474 17Section 1474. 76.84 (5) of the statutes is created to read:
AB40,731,1918 76.84 (5) Section 71.91, as it applies to the collection of delinquent taxes under
19ch. 71, applies to the collection of delinquent taxes under this subchapter.
AB40,1475 20Section 1475. 77.51 (2d) of the statutes is created to read:
AB40,731,2221 77.51 (2d) "Custom farming services" include services performed by a
22veterinarian to animals that are farm livestock or work stock.
AB40,1476 23Section 1476. 77.51 (10f) of the statutes is amended to read:
AB40,732,424 77.51 (10f) "Prepaid wireless calling service" means a telecommunications
25service that provides the right to utilize mobile wireless service as well as other

1nontelecommunications services, including the download of digital products
2delivered electronically, content, and ancillary services, and that is paid for prior to
3use and sold in predetermined dollar units whereby the number of units declines or
4dollars that decrease
with use in a known amount.
AB40,1477 5Section 1477. 77.51 (10m) (a) 3. (intro.) of the statutes is amended to read:
AB40,732,116 77.51 (10m) (a) 3. (intro.) Food and food ingredients sold with eating utensils
7that are provided by the retailer of the food and food ingredients, including plates,
8bowls, knives, forks, spoons, glasses, cups, napkins, or straws. In this subdivision,
9"plate" does not include a container or packaging used to transport food and food
10ingredients. For purposes of this subdivision, a retailer provides utensils if any of
11the following applies:
AB40,1478 12Section 1478. 77.51 (10m) (a) 3. b. of the statutes is amended to read:
AB40,732,1613 77.51 (10m) (a) 3. b. For retailers not described under subd. 3. a., the retailer's
14customary practice is to physically give or hand the utensils to the purchaser, except
15that plates, bowls, glasses, or cups that are necessary for the purchaser to receive the
16food and food ingredients need only be made available to the purchaser.
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