SB21-SSA1,775,220
(c)
Limitations. 1. Partnerships, limited liability companies, and tax-option
21corporations may not claim the credit under this subsection, but the eligibility for,
22and the amount of, the credit are based on their payment of amounts under par. (b).
23A partnership, limited liability company, or tax-option corporation shall compute
24the amount of credit that each of its partners, members, or shareholders may claim
25and shall provide that information to each of them. Partners, members of limited
1liability companies, and shareholders of tax-option corporations may claim the
2credit in proportion to their ownership interests.
SB21-SSA1,775,53
2. No credit may be allowed under this subsection unless the claimant includes
4with the claimant's return a copy of the claimant's certification for tax benefits under
5s. 238.308.
SB21-SSA1,775,76
(d)
Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
7credit under s. 71.28 (4), applies to the credit under this subsection.
SB21-SSA1,775,128
2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
9due under s. 71.43, the amount of the claim not used to offset the tax due shall be
10certified by the department of revenue to the department of administration for
11payment by check, share draft, or other draft drawn from the appropriation account
12under s. 20.835 (2) (bg).
SB21-SSA1,2433
13Section
2433. 71.47 (4) (ad) 1. of the statutes is amended to read:
SB21-SSA1,776,414
71.47
(4) (ad) 1. Except as provided in subds. 2. and 3.,
for taxable years
15beginning before January 1, 2015, any corporation may credit against taxes
16otherwise due under this chapter an amount equal to 5 percent of the amount
17obtained by subtracting from the corporation's qualified research expenses, as
18defined in section
41 of the Internal Revenue Code, except that "qualified research
19expenses" includes only expenses incurred by the claimant, incurred for research
20conducted in this state for the taxable year, except that a taxpayer may elect the
21alternative computation under section
41 (c) (4) of the Internal Revenue Code and
22that election applies until the department permits its revocation, except as provided
23in par. (af), and except that "qualified research expenses" does not include
24compensation used in computing the credit under
subs. (1dj) and sub. (1dx), the
25corporation's base amount, as defined in section
41 (c) of the Internal Revenue Code,
1except that gross receipts used in calculating the base amount means gross receipts
2from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
31., 2., and 3., (dj), and (dk). Section
41 (h) of the Internal Revenue Code does not apply
4to the credit under this paragraph.
SB21-SSA1,2434
5Section
2434. 71.47 (4) (ad) 2. of the statutes is amended to read:
SB21-SSA1,776,236
71.47
(4) (ad) 2. For taxable years beginning after June 30, 2007,
and before
7January 1, 2015, any corporation may credit against taxes otherwise due under this
8chapter an amount equal to 10 percent of the amount obtained by subtracting from
9the corporation's qualified research expenses, as defined in section
41 of the Internal
10Revenue Code, except that "qualified research expenses" includes only expenses
11incurred by the claimant for research related to designing internal combustion
12engines for vehicles, including expenses related to designing vehicles that are
13powered by such engines and improving production processes for such engines and
14vehicles, incurred for research conducted in this state for the taxable year, except
15that a taxpayer may elect the alternative computation under section
41 (c) (4) of the
16Internal Revenue Code and that election applies until the department permits its
17revocation, except as provided in par. (af), and except that "qualified research
18expenses" does not include compensation used in computing the credit under
subs.
19(1dj) and sub. (1dx), the corporation's base amount, as defined in section
41 (c) of the
20Internal Revenue Code, except that gross receipts used in calculating the base
21amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9)
22(b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and (dk). Section
41 (h) of the
23Internal Revenue Code does not apply to the credit under this paragraph.
SB21-SSA1,2435
24Section
2435. 71.47 (4) (ad) 3. of the statutes is amended to read:
SB21-SSA1,777,19
171.47
(4) (ad) 3. For taxable years beginning after June 30, 2007,
and before
2January 1, 2015, any corporation may credit against taxes otherwise due under this
3chapter an amount equal to 10 percent of the amount obtained by subtracting from
4the corporation's qualified research expenses, as defined in section
41 of the Internal
5Revenue Code, except that "qualified research expenses" includes only expenses
6incurred by the claimant for research related to the design and manufacturing of
7energy efficient lighting systems, building automation and control systems, or
8automotive batteries for use in hybrid-electric vehicles, that reduce the demand for
9natural gas or electricity or improve the efficiency of its use, incurred for research
10conducted in this state for the taxable year, except that a taxpayer may elect the
11alternative computation under section
41 (c) (4) of the Internal Revenue Code and
12that election applies until the department permits its revocation, except as provided
13in par. (af), and except that "qualified research expenses" does not include
14compensation used in computing the credit under
subs. (1dj) and sub. (1dx), the
15corporation's base amount, as defined in section
41 (c) of the Internal Revenue Code,
16except that gross receipts used in calculating the base amount means gross receipts
17from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
181., 2., and 3., (dj), and (dk). Section
41 (h) of the Internal Revenue Code does not apply
19to the credit under this paragraph.
SB21-SSA1,2435d
20Section 2435d. 71.47 (4) (ad) 4. of the statutes is created to read:
SB21-SSA1,778,621
71.47
(4) (ad) 4. a. Except as provided in subds. 5. and 6., for taxable years
22beginning after December 31, 2014, a corporation may claim a credit against the tax
23imposed under s. 71.43, as allocated under par. (d), an amount equal to 5.75 percent
24of the amount by which the corporation's qualified research expenses for the taxable
25year exceed 50 percent of the average qualified research expenses for the 3 taxable
1years immediately preceding the taxable year for which the claimant claims the
2credit. If the corporation had no qualified research expenses in any of the 3 taxable
3years immediately preceding the taxable year for which the claimant claims the
4credit, the claimant may claim an amount equal to 2.875 percent of the corporation's
5qualified research expenses for the taxable year for which the claimant claims the
6credit.
SB21-SSA1,778,137
b. For purposes of subd. 4. a., "qualified research expenses" means qualified
8research expenses as defined in section
41 of the Internal Revenue Code, except that
9"qualified research expenses" includes only expenses incurred by the claimant,
10incurred for research conducted in this state for the taxable year and does not include
11compensation used in computing the credit under sub. (1dx). Section
41 (f) (1), (2),
12(5), and (6) and (h) of the Internal Revenue Code does not apply to the credit under
13this subdivision.
SB21-SSA1,2435e
14Section 2435e. 71.47 (4) (ad) 5. of the statutes is created to read:
SB21-SSA1,778,2415
71.47
(4) (ad) 5. a. For taxable years beginning after December 31, 2014, a
16corporation may claim a credit against the tax imposed under s. 71.43, as allocated
17under par. (d), an amount equal to 11.5 percent of the amount by which the
18corporation's qualified research expenses for the taxable year exceed 50 percent of
19the average qualified research expenses for the 3 taxable years immediately
20preceding the taxable year for which the claimant claims the credit. If the
21corporation had no qualified research expenses in any of the 3 taxable years
22immediately preceding the taxable year for which the claimant claims the credit, the
23claimant may claim an amount equal to 5.75 percent of the corporation's qualified
24research expenses for the taxable year for which the claimant claims the credit.
SB21-SSA1,779,9
1b. For purposes of subd. 5. a., "qualified research expenses" means qualified
2research expenses as defined in section
41 of the Internal Revenue Code, except that
3"qualified research expenses" includes only expenses incurred by the claimant for
4research related to designing internal combustion engines for vehicles, including
5expenses related to designing vehicles that are powered by such engines and
6improving production processes for such engines and vehicles, incurred for research
7conducted in this state for the taxable year and does not include compensation used
8in computing the credit under sub. (1dx). Section
41 (f) (1), (2), (5), and (6) and (h)
9of the Internal Revenue Code does not apply to the credit under this subdivision.
SB21-SSA1,2435f
10Section 2435f. 71.47 (4) (ad) 6. of the statutes is created to read:
SB21-SSA1,779,2011
71.47
(4) (ad) 6. a. For taxable years beginning after December 31, 2014, a
12corporation may claim a credit against the tax imposed under s. 71.43, as allocated
13under par. (d), an amount equal to 11.5 percent of the amount by which the
14corporation's qualified research expenses for the taxable year exceed 50 percent of
15the average qualified research expenses for the 3 taxable years immediately
16preceding the taxable year for which the claimant claims the credit. If the
17corporation had no qualified research expenses in any of the 3 taxable years
18immediately preceding the taxable year for which the claimant claims the credit, the
19claimant may claim an amount equal to 5.75 percent of the corporation's qualified
20research expenses for the taxable year for which the claimant claims the credit.
SB21-SSA1,780,521
b. For purposes of subd. 6. a., "qualified research expenses" means qualified
22research expenses as defined in section
41 of the Internal Revenue Code, except that
23"qualified research expenses" includes only expenses incurred by the claimant for
24research related to the design and manufacturing of energy efficient lighting
25systems, building automation and control systems, or automotive batteries for use
1in hybrid-electric vehicles, that reduce the demand for natural gas or electricity or
2improve the efficiency of its use, incurred for research conducted in this state for the
3taxable year and does not include compensation used in computing the credit under
4sub. (1dx). Section
41 (f) (1), (2), (5), and (6) and (h) of the Internal Revenue Code does
5not apply to the credit under this subdivision.
SB21-SSA1,2435g
6Section 2435g. 71.47 (4) (af) of the statutes is amended to read:
SB21-SSA1,780,117
71.47
(4) (af)
Computation.
If For taxable years beginning before January 1,
82015, if in any taxable year a corporation claims a credit under par. (ad) 1., 2., or 3.,
9or any combination of those credits, the corporation may use a different computation
10method to calculate each of the credits and may choose to change the computation
11method once for each credit without the department's approval.
SB21-SSA1,2436b
12Section 2436b. 71.47 (4) (am) of the statutes is amended to read:
SB21-SSA1,781,1713
71.47
(4) (am)
Development zone additional research credit. In addition to the
14credit under par. (ad), any corporation may credit against taxes otherwise due under
15this chapter an amount equal to 5 percent of the amount obtained by subtracting
16from the corporation's qualified research expenses, as defined in section
41 of the
17Internal Revenue Code, except that "qualified research expenses" include only
18expenses incurred by the claimant in a development zone under subch. II of ch. 238
19or subch. VI of ch. 560, 2009 stats., except that a taxpayer may elect the alternative
20computation under section
41 (c) (4) of the Internal Revenue Code and that election
21applies until the department permits its revocation and except that "qualified
22research expenses"
do does not include
compensation used in computing the credit
23under sub. (1dj) nor research expenses incurred before the claimant is certified for
24tax benefits under s. 238.365 (3) or s. 560.765 (3), 2009 stats.,
or the corporation's
25base amount, as defined in section
41 (c) of the Internal Revenue Code, in a
1development zone, except that gross receipts used in calculating the base amount
2means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and
32., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and (dk) and research expenses used in
4calculating the base amount include research expenses incurred before the claimant
5is certified for tax benefits under s. 238.365 (3) or s. 560.765 (3), 2009 stats., in a
6development zone, if the claimant submits with the claimant's return a copy of the
7claimant's certification for tax benefits under s. 238.365 (3) or s. 560.765 (3), 2009
8stats., and a statement from the department of commerce or the Wisconsin Economic
9Development Corporation verifying the claimant's qualified research expenses for
10research conducted exclusively in a development zone. The rules under s. 73.03 (35)
11apply to the credit under this paragraph.
The rules under sub. (1di) (f) and (g) as they
12apply to the credit under that subsection apply to claims under this paragraph. 13Section
41 (h) of the Internal Revenue Code does not apply to the credit under this
14paragraph. No credit may be claimed under this paragraph for taxable years that
15begin on January 1, 1998, or thereafter. Credits under this paragraph for taxable
16years that begin before January 1, 1998, may be carried forward to taxable years that
17begin on January 1, 1998, or thereafter.
SB21-SSA1,2437
18Section
2437. 71.47 (4m) (a) of the statutes is amended to read:
SB21-SSA1,781,2419
71.47
(4m) (a)
Definition. In this subsection, "qualified research expenses"
20means qualified research expenses as defined in section
41 of the Internal Revenue
21Code, except that "qualified research expenses" includes only expenses incurred by
22the claimant for research conducted in this state for the taxable year and except that
23"qualified research expenses"
do does not include compensation used in computing
24the
credits credit under
subs. (1dj) and sub. (1dx).
SB21-SSA1,2445d
25Section 2445d. 71.47 (6) (cn) of the statutes is created to read:
SB21-SSA1,782,3
171.47
(6) (cn) For taxable years beginning after December 31, 2014, the
2Wisconsin Economic Development Corporation shall certify a person to claim a credit
3under par. (a) 3. if all of the following applies:
SB21-SSA1,782,54
1. The corporation previously certified the person to claim a credit under par.
5(a) 3. for any taxable year beginning before January 1, 2015.
SB21-SSA1,782,86
2. The proposed project for which the person wishes to claim a credit under this
7paragraph for any taxable year beginning after December 31, 2014, is located in the
8city of Green Bay.
SB21-SSA1,782,129
3. The proposed project described under subd. 2. is located on the same parcel
10as the project for which the person received certification under subd. 1. or on a parcel
11that is contiguous to the project for which the person received certification under
12subd. 1.
SB21-SSA1,782,1613
4. The corporation determines that the person is eligible to claim the credit
14under section
47 of the Internal Revenue Code for the qualified rehabilitation
15expenses incurred for the project for which the person received certification under
16subd. 1.
SB21-SSA1,2448
17Section
2448. 71.49 (1) (eb) of the statutes is repealed.
SB21-SSA1,2449
18Section
2449. 71.49 (1) (ec) of the statutes is repealed.
SB21-SSA1,2450
19Section
2450. 71.49 (1) (eg) of the statutes is repealed.
SB21-SSA1,2451
20Section
2451. 71.49 (1) (eh) of the statutes is repealed.
SB21-SSA1,2452
21Section
2452. 71.49 (1) (ej) of the statutes is repealed.
SB21-SSA1,2453
22Section
2453. 71.49 (1) (ek) of the statutes is repealed.
SB21-SSA1,2454
23Section
2454. 71.49 (1) (f) of the statutes is amended to read:
SB21-SSA1,783,824
71.49
(1) (f) The total of farmland preservation credit under subch. IX,
25farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility
1investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing
2facility investment credit under s. 71.47 (3r), woody biomass harvesting and
3processing credit under s. 71.47 (3rm), food processing plant and food warehouse
4investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47
5(3w),
business development credit under s. 71.47 (3y), film production services credit
6under s. 71.47 (5f), film production company investment credit under s. 71.47 (5h),
7beginning farmer and farm asset owner tax credit under s. 71.47 (8r), and estimated
8tax payments under s. 71.48.
SB21-SSA1,2455
9Section
2455. 71.75 (9) of the statutes is amended to read:
SB21-SSA1,783,1310
71.75
(9) All refunds
, overpayments, or refundable credits under this chapter
11are subject to attachment under ss. 49.855, 71.93 and 71.935
, and no taxpayer has
12any right to, or interest in, any refund, overpayment, or refundable credit under this
13chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed.
SB21-SSA1,2457
14Section
2457. 71.80 (3) of the statutes is amended to read:
SB21-SSA1,784,515
71.80
(3) Crediting of overpayments on individual or separate returns. In
16the case of any overpayment, refundable credit
, or refund on an individual or
17separate return, the department, within the applicable period of limitations, may
18credit the amount of overpayment, refundable credit
, or refund
, including any
19interest allowed, against any liability in respect to any tax collected by the
20department, a debt under s. 71.93 or 71.935 or a certification under s. 49.855 on the
21part of the person who made the overpayment or received the refundable credit or
22the refund and shall refund any balance to the person.
No person has any right to,
23or interest in, any overpayment, refundable credit, or refund, including any interest
24allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
25completed. The department shall presume that the overpayment, refundable credit
1or refund is nonmarital property of the filer. Within 2 years after the crediting, the
2spouse or former spouse of the person filing the return may file a claim for a refund
3of amounts credited by the department if the spouse or former spouse shows by clear
4and convincing evidence that all or part of the state tax overpayment, refundable
5credit or refund was nonmarital property of the nonobligated spouse.
SB21-SSA1,2458
6Section
2458. 71.80 (3m) (intro.) of the statutes is amended to read:
SB21-SSA1,784,167
71.80
(3m) Crediting of overpayments on joint returns. (intro.) For married
8persons, unless within 20 days after the date of the notice under par. (c) the
9nonobligated spouse shows by clear and convincing evidence that the overpayment,
10refundable credit or refund is the nonmarital property of the nonobligated spouse,
11notwithstanding s. 766.55 (2) (d), the department may credit overpayments,
12refundable credits and refunds, including any interest allowed, resulting from joint
13returns under this chapter as follows
, except that no person has any right to, or
14interest in, any overpayment, refundable credit, or refund, including any interest
15allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
16completed:
SB21-SSA1,2459
17Section
2459. 71.91 (5) (c) of the statutes is renumbered 71.91 (5) (c) 1. and
18amended to read:
SB21-SSA1,785,219
71.91
(5) (c) 1. A like warrant may be issued to any agent of the department
20authorized to collect income or franchise taxes, and in the execution
thereof of the
21warrant and collection of
said the taxes
such the agent shall have the powers of a
22sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the
23execution of
such the warrant in excess of actual expenses paid in the performance
24of his or her duty. When a warrant is issued to
such the agent he or she may
proceed
25upon the same act as provided in subd. 2. or may execute the warrant in any county
1of the state designated in the warrant, in the same manner as provided in this
2subchapter with respect to sheriffs of such counties.
SB21-SSA1,2460
3Section
2460. 71.91 (5) (c) 2. of the statutes is created to read:
SB21-SSA1,785,104
71.91
(5) (c) 2. In executing a warrant as described in subd. 1., the agent may
5conduct, or may engage a 3rd-party entity to conduct, an execution sale of personal
6property in any county of the state and may sell, or may engage a 3rd-party entity
7to sell, the personal property in any manner the department believes will bring the
8highest net bid or price, including Internet-based auctions or sales. The cost of
9conducting each auction or sale shall be reimbursed to the department out of the
10proceeds of the auction or sale.
SB21-SSA1,2461
11Section
2461. 71.93 (1) (a) 4. of the statutes is amended to read:
SB21-SSA1,785,1412
71.93
(1) (a) 4. An amount that the department of children and families may
13recover under s.
49.138 (5), 49.161
, or 49.195 (3) or collect under s. 49.147 (6) (cm),
14if the department of children and families has certified the amount under s. 49.85.
SB21-SSA1,2462
15Section
2462. 71.93 (3) (c) of the statutes is created to read:
SB21-SSA1,785,1816
71.93
(3) (c) No person has any right to, or interest in, any overpayment,
17refundable credit, or refund, including any interest allowed, under this chapter until
18setoff under this section and ss. 49.855 and 71.935 has been completed.
SB21-SSA1,2463
19Section
2463. 71.93 (8) (b) 1. of the statutes is amended to read:
SB21-SSA1,786,820
71.93
(8) (b) 1. Except as provided in subd. 2., a state agency and the
21department of revenue shall enter into a written agreement to have the department
22collect any amount owed to the state agency that is more than 90 days past due,
23unless negotiations between the agency and debtor are actively ongoing, the debt is
24the subject of legal action or administrative proceedings, or the agency determines
25that the debtor is adhering to an acceptable payment arrangement. At least 30 days
1before the department pursues the collection of any debt referred by a state agency,
2either the department or the agency shall provide the debtor with a written notice
3that the debt will be referred to the department for collection. The department may
4collect amounts owed, pursuant to the written agreement, from the debtor in
5addition to offsetting the amounts as provided under sub. (3). The department shall
6charge each debtor whose debt is subject to collection under this paragraph
an
7amount for administrative expenses a collection fee and that amount shall be
8credited to the appropriation under s. 20.566 (1) (h).
SB21-SSA1,2464
9Section
2464. 71.935 (6) of the statutes is created to read:
SB21-SSA1,786,1210
71.935
(6) No person has any right to, or interest in, any overpayment,
11refundable credit, or refund, including any interest allowed, under this chapter until
12setoff under this section and ss. 49.855 and 71.93 has been completed.
SB21-SSA1,2464e
13Section 2464e. 71.98 (6) of the statutes is created to read:
SB21-SSA1,786,1614
71.98
(6) Certain expenses of teachers. For taxable years beginning after
15December 31, 2014, section
62 (a) (2) (D) of the Internal Revenue Code, relating to
16certain expenses of elementary and secondary school teachers.
SB21-SSA1,2467b
17Section 2467b. 73.03 (35) of the statutes is amended to read:
SB21-SSA1,786,2518
73.03
(35) To deny a portion of a credit claimed under s. 71.07
(2dd), (2de), (2di),
19(2dj), (2dL), (2dm)
, (2dr), (2ds), or (2dx), 71.28
(1dd), (1de), (1di), (1dj), (1dL), (1dm),
20(1ds), (1dx), or (4) (am), 71.47
(1dd), (1de), (1di), (1dj), (1dL), (1dm),
(1ds), (1dx), or
21(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
22under s. 238.385 or s. 560.785, 2009 stats., or would bring the total of the credits
23granted to that claimant under all of those subsections over the limit for that
24claimant under s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768, 2009 stats.,
25s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.
SB21-SSA1,2471
2Section
2471
. 73.0301 (1) (d) 3. of the statutes is amended to read:
SB21-SSA1,787,83
73.0301
(1) (d) 3. A license, certificate of approval, provisional license,
4conditional license, certification, certification card, registration, permit, training
5permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
6(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m),
252.23 (2), 252.24 (2), 7254.176, 254.20 (3),
255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or
8343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).
SB21-SSA1,2472
9Section
2472
. 73.0301 (1) (d) 3. of the statutes, as affected by 2015 Wisconsin
10Act .... (this act), is amended to read:
SB21-SSA1,787,1611
73.0301
(1) (d) 3. A license, certificate of approval, provisional license,
12conditional license, certification, certification card, registration, permit, training
13permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
14(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15
15(5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a
permit license for
16operation of a campground specified in s.
254.47 (1)
97.67 (1).
SB21-SSA1,2481
17Section
2481. 73.09 (2) of the statutes is amended to read:
SB21-SSA1,788,218
73.09
(2) Department of revenue assessment personnel. The requirements
19established for local assessment personnel under sub. (1) shall also apply to
20department of revenue assessment personnel
commencing on January 1, 1981. The
21office division of
state employment relations personnel management in the
22department of administration with the assistance of the department of revenue shall
23determine the position classifications for which certification shall apply within the
24department of revenue. The first level of certification shall be obtained within 100
25days of the employee's appointment. The department of revenue in consultation with
1the
office division of
state employment relations personnel management shall
2establish requirements for obtaining higher levels of assessor certification.
SB21-SSA1,2484
3Section
2484. 73.09 (5) of the statutes is amended to read:
SB21-SSA1,788,104
73.09
(5) Examinations. As provided in subs. (1) and (2), the department of
5revenue, assisted by the
division bureau of merit recruitment and selection in the
6office of state employment relations department of administration, shall prepare and
7administer examinations for each level of certification. Persons applying for an
8examination under this subsection shall submit a $20 examination fee with their
9application. Certification shall be granted to each person who passes the
10examination for that level.
SB21-SSA1,2486d
11Section 2486d. 74.09 (3) (db) of the statutes is created to read:
SB21-SSA1,788,1812
74.09
(3) (db) 1. Indicate, in a section of the bill that is separate from the billing
13information, the total amount of tax levied by a taxing jurisdiction on all property
14of the taxing jurisdiction and on the property for which the bill is prepared that is
15the result of a referendum to exceed, on a nonpermanent basis, a school district
16revenue limit, a technical college district revenue limit, or a county or municipal levy
17limit and indicate the year in which the authorization to exceed the limit no longer
18applies. A separate listing is required for each such authorization.
SB21-SSA1,788,2419
2. Indicate, in a section of the bill that is separate from the billing information,
20the total amount of the tax levied by a town on all property of the town and on the
21property for which the bill is prepared that is the result of the town voting at a town
22meeting to exceed its levy limit, on a nonpermanent basis, and indicate the year in
23which the authorization to exceed the limit no longer applies. A separate listing is
24required for each such authorization.
SB21-SSA1,789,3
13. This paragraph applies to increases in revenue and tax levy limits approved
2after December 31, 2014, and to property tax bills sent in December 2015, and in each
3December thereafter.
SB21-SSA1,2497
4Section
2497. 76.636 (1) (c) of the statutes is amended to read:
SB21-SSA1,789,105
76.636
(1) (c) "Environmental remediation" means removal or containment of
6environmental pollution, as defined in s. 299.01 (4), and restoration of soil or
7groundwater that is affected by environmental pollution, as defined in s. 299.01 (4),
8in a brownfield if that removal, containment, or restoration fulfills the requirement
9under s. 71.47 (1de) (a) 1.,
2013 stats., unless an investigation of the property
10determines that remediation is required and that remediation is not undertaken.
SB21-SSA1,2499
11Section
2499. 76.636 (1) (e) (intro.) of the statutes is amended to read:
SB21-SSA1,789,1412
76.636
(1) (e) (intro.) "Member of a targeted group" means any of the following,
13if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.
, 2013 stats., 14by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.
, 2013 stats.:
SB21-SSA1,2503b
15Section 2503b. 76.636 (2) (d) of the statutes is amended to read:
SB21-SSA1,789,2216
76.636
(2) (d) The amount determined by multiplying the amount determined
17under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of
18full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009
19stats.,
excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an
20enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for
21which significant capital investment was made and by then subtracting the
22subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21-SSA1,2504b
23Section 2504b. 76.636 (2) (e) of the statutes is amended to read:
SB21-SSA1,790,424
76.636
(2) (e) The amount determined by multiplying the amount determined
25under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
1jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats.,
2excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a
3development zone and not filled by a member of a targeted group and by then
4subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21-SSA1,2515
5Section
2515. 76.80 (3) of the statutes is amended to read:
SB21-SSA1,790,106
76.80
(3) "Telecommunications services" means the transmission of voice,
7video, facsimile or data messages, including telegraph messages, except that
8"telecommunications services" does not include video service, as defined in s. 66.0420
9(2) (y), radio, one-way radio paging or transmitting messages incidental to transient
10occupancy in hotels, as defined in s.
254.61 (3)
97.01 (7).
SB21-SSA1,2515c
11Section 2515c. 77.06 (1) of the statutes is renumbered 77.06 (1) (a) and
12amended to read:
SB21-SSA1,790,2513
77.06
(1) (a) No person shall cut any merchantable wood products on any forest
14croplands where the forest crop taxes are delinquent nor until 30 days after the
15owner has filed with the department of natural resources a notice of intention to cut,
16specifying by descriptions and the estimated amount of wood products to be removed
17and the proportion of present volume to be left as growing stock in the area to be cut.
18The department of natural resources may require a bond executed by some surety
19company licensed in this state or other surety for such amount as may reasonably
20be required for the payment to the department of natural resources of the severance
21tax hereinafter provided.
The department, after examination of the lands specified,
22may prescribe the amount of forest products to be removed. Cutting in excess of the
23amount prescribed shall render the owner liable to double the severance tax
24prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10. Merchantable
25wood products include all wood products except wood used for fuel by the owner.
SB21-SSA1,2515d
1Section 2515d. 77.06 (1) (b) of the statutes is created to read:
SB21-SSA1,791,42
77.06
(1) (b) 1. The department of natural resources, after examination of the
3lands specified in the notice of intention to cut, may prescribe the amount of forest
4products to be removed, except as provided under subd. 2.
SB21-SSA1,791,105
2. If the notice of intention to cut was provided to the department of natural
6resources by a cooperating forester authorized under s. 28.05 to assist the state in
7the harvesting and sale of timber, or by a forester accredited by the Society of
8American Foresters, Association of Consulting Foresters, or Wisconsin Consulting
9Foresters, the department may not prescribe the amount of forest products to be
10removed.