Amendment SSA1-SB21

SB21-SSA1,2450 Section 2450. 71.49 (1) (eg) of the statutes is repealed.

SB21-SSA1,2451 Section 2451. 71.49 (1) (eh) of the statutes is repealed.

SB21-SSA1,2452 Section 2452. 71.49 (1) (ej) of the statutes is repealed.

SB21-SSA1,2453 Section 2453. 71.49 (1) (ek) of the statutes is repealed.

SB21-SSA1,2454 Section 2454. 71.49 (1) (f) of the statutes is amended to read:

SB21-SSA1,783,8 71.49 (1) (f) The total of farmland preservation credit under subch. IX, farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing facility investment credit under s. 71.47 (3r), woody biomass harvesting and processing credit under s. 71.47 (3rm), food processing plant and food warehouse investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47 (3w), business development credit under s. 71.47 (3y), film production services credit under s. 71.47 (5f), film production company investment credit under s. 71.47 (5h), beginning farmer and farm asset owner tax credit under s. 71.47 (8r), and estimated tax payments under s. 71.48.

SB21-SSA1,2455 Section 2455. 71.75 (9) of the statutes is amended to read:

SB21-SSA1,783,13 71.75 (9) All refunds, overpayments, or refundable credits under this chapter are subject to attachment under ss. 49.855, 71.93 and 71.935, and no taxpayer has any right to, or interest in, any refund, overpayment, or refundable credit under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed.

SB21-SSA1,2457 Section 2457. 71.80 (3) of the statutes is amended to read:

SB21-SSA1,784,5 71.80 (3) Crediting of overpayments on individual or separate returns. In the case of any overpayment, refundable credit, or refund on an individual or separate return, the department, within the applicable period of limitations, may credit the amount of overpayment, refundable credit, or refund, including any interest allowed, against any liability in respect to any tax collected by the department, a debt under s. 71.93 or 71.935 or a certification under s. 49.855 on the part of the person who made the overpayment or received the refundable credit or the refund and shall refund any balance to the person. No person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed. The department shall presume that the overpayment, refundable credit or refund is nonmarital property of the filer. Within 2 years after the crediting, the spouse or former spouse of the person filing the return may file a claim for a refund of amounts credited by the department if the spouse or former spouse shows by clear and convincing evidence that all or part of the state tax overpayment, refundable credit or refund was nonmarital property of the nonobligated spouse.

SB21-SSA1,2458 Section 2458. 71.80 (3m) (intro.) of the statutes is amended to read:

SB21-SSA1,784,16 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married persons, unless within 20 days after the date of the notice under par. (c) the nonobligated spouse shows by clear and convincing evidence that the overpayment, refundable credit or refund is the nonmarital property of the nonobligated spouse, notwithstanding s. 766.55 (2) (d), the department may credit overpayments, refundable credits and refunds, including any interest allowed, resulting from joint returns under this chapter as follows, except that no person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed:

SB21-SSA1,2459 Section 2459. 71.91 (5) (c) of the statutes is renumbered 71.91 (5) (c) 1. and amended to read:

SB21-SSA1,785,2 71.91 (5) (c) 1. A like warrant may be issued to any agent of the department authorized to collect income or franchise taxes, and in the execution thereof of the warrant and collection of said the taxes such the agent shall have the powers of a sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the execution of such the warrant in excess of actual expenses paid in the performance of his or her duty. When a warrant is issued to such the agent he or she may proceed upon the same act as provided in subd. 2. or may execute the warrant in any county of the state designated in the warrant, in the same manner as provided in this subchapter with respect to sheriffs of such counties.

SB21-SSA1,2460 Section 2460. 71.91 (5) (c) 2. of the statutes is created to read:

SB21-SSA1,785,10 71.91 (5) (c) 2. In executing a warrant as described in subd. 1., the agent may conduct, or may engage a 3rd-party entity to conduct, an execution sale of personal property in any county of the state and may sell, or may engage a 3rd-party entity to sell, the personal property in any manner the department believes will bring the highest net bid or price, including Internet-based auctions or sales. The cost of conducting each auction or sale shall be reimbursed to the department out of the proceeds of the auction or sale.

SB21-SSA1,2461 Section 2461. 71.93 (1) (a) 4. of the statutes is amended to read:

SB21-SSA1,785,14 71.93 (1) (a) 4. An amount that the department of children and families may recover under s. 49.138 (5), 49.161, or 49.195 (3) or collect under s. 49.147 (6) (cm), if the department of children and families has certified the amount under s. 49.85.

SB21-SSA1,2462 Section 2462. 71.93 (3) (c) of the statutes is created to read:

SB21-SSA1,785,18 71.93 (3) (c) No person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under this section and ss. 49.855 and 71.935 has been completed.

SB21-SSA1,2463 Section 2463. 71.93 (8) (b) 1. of the statutes is amended to read:

SB21-SSA1,786,8 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the department of revenue shall enter into a written agreement to have the department collect any amount owed to the state agency that is more than 90 days past due, unless negotiations between the agency and debtor are actively ongoing, the debt is the subject of legal action or administrative proceedings, or the agency determines that the debtor is adhering to an acceptable payment arrangement. At least 30 days before the department pursues the collection of any debt referred by a state agency, either the department or the agency shall provide the debtor with a written notice that the debt will be referred to the department for collection. The department may collect amounts owed, pursuant to the written agreement, from the debtor in addition to offsetting the amounts as provided under sub. (3). The department shall charge each debtor whose debt is subject to collection under this paragraph an amount for administrative expenses a collection fee and that amount shall be credited to the appropriation under s. 20.566 (1) (h).

SB21-SSA1,2464 Section 2464. 71.935 (6) of the statutes is created to read:

SB21-SSA1,786,12 71.935 (6) No person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under this section and ss. 49.855 and 71.93 has been completed.

SB21-SSA1,2464e Section 2464e. 71.98 (6) of the statutes is created to read:

SB21-SSA1,786,16 71.98 (6) Certain expenses of teachers. For taxable years beginning after December 31, 2014, section 62 (a) (2) (D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers.

SB21-SSA1,2467b Section 2467b. 73.03 (35) of the statutes is amended to read:

SB21-SSA1,786,25 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), or 76.636 if granting the full amount claimed would violate a requirement under s. 238.385 or s. 560.785, 2009 stats., or would bring the total of the credits granted to that claimant under all of those subsections over the limit for that claimant under s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768, 2009 stats., s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.

SB21-SSA1,2470c Section 2470c. 73.03 (63) of the statutes is repealed.

SB21-SSA1,2471 Section 2471 . 73.0301 (1) (d) 3. of the statutes is amended to read:

SB21-SSA1,787,8 73.0301 (1) (d) 3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).

SB21-SSA1,2472 Section 2472 . 73.0301 (1) (d) 3. of the statutes, as affected by 2015 Wisconsin Act .... (this act), is amended to read:

SB21-SSA1,787,16 73.0301 (1) (d) 3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit license for operation of a campground specified in s. 254.47 (1) 97.67 (1).

SB21-SSA1,2481 Section 2481. 73.09 (2) of the statutes is amended to read:

SB21-SSA1,788,2 73.09 (2) Department of revenue assessment personnel. The requirements established for local assessment personnel under sub. (1) shall also apply to department of revenue assessment personnel commencing on January 1, 1981. The office division of state employment relations personnel management in the department of administration with the assistance of the department of revenue shall determine the position classifications for which certification shall apply within the department of revenue. The first level of certification shall be obtained within 100 days of the employee's appointment. The department of revenue in consultation with the office division of state employment relations personnel management shall establish requirements for obtaining higher levels of assessor certification.

SB21-SSA1,2484 Section 2484. 73.09 (5) of the statutes is amended to read:

SB21-SSA1,788,10 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of revenue, assisted by the division bureau of merit recruitment and selection in the office of state employment relations department of administration, shall prepare and administer examinations for each level of certification. Persons applying for an examination under this subsection shall submit a $20 examination fee with their application. Certification shall be granted to each person who passes the examination for that level.

SB21-SSA1,2486d Section 2486d. 74.09 (3) (db) of the statutes is created to read:

SB21-SSA1,788,18 74.09 (3) (db) 1. Indicate, in a section of the bill that is separate from the billing information, the total amount of tax levied by a taxing jurisdiction on all property of the taxing jurisdiction and on the property for which the bill is prepared that is the result of a referendum to exceed, on a nonpermanent basis, a school district revenue limit, a technical college district revenue limit, or a county or municipal levy limit and indicate the year in which the authorization to exceed the limit no longer applies. A separate listing is required for each such authorization.

SB21-SSA1,788,24 2. Indicate, in a section of the bill that is separate from the billing information, the total amount of the tax levied by a town on all property of the town and on the property for which the bill is prepared that is the result of the town voting at a town meeting to exceed its levy limit, on a nonpermanent basis, and indicate the year in which the authorization to exceed the limit no longer applies. A separate listing is required for each such authorization.

SB21-SSA1,789,3 3. This paragraph applies to increases in revenue and tax levy limits approved after December 31, 2014, and to property tax bills sent in December 2015, and in each December thereafter.

SB21-SSA1,2497 Section 2497. 76.636 (1) (c) of the statutes is amended to read:

SB21-SSA1,789,10 76.636 (1) (c) "Environmental remediation" means removal or containment of environmental pollution, as defined in s. 299.01 (4), and restoration of soil or groundwater that is affected by environmental pollution, as defined in s. 299.01 (4), in a brownfield if that removal, containment, or restoration fulfills the requirement under s. 71.47 (1de) (a) 1., 2013 stats., unless an investigation of the property determines that remediation is required and that remediation is not undertaken.

SB21-SSA1,2499 Section 2499. 76.636 (1) (e) (intro.) of the statutes is amended to read:

SB21-SSA1,789,14 76.636 (1) (e) (intro.) "Member of a targeted group" means any of the following, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3., 2013 stats., by a designated local agency, as defined in s. 71.47 (1dj) (am) 2. , 2013 stats.:

SB21-SSA1,2503b Section 2503b. 76.636 (2) (d) of the statutes is amended to read:

SB21-SSA1,789,22 76.636 (2) (d) The amount determined by multiplying the amount determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21-SSA1,2504b Section 2504b. 76.636 (2) (e) of the statutes is amended to read:

SB21-SSA1,790,4 76.636 (2) (e) The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21-SSA1,2515 Section 2515. 76.80 (3) of the statutes is amended to read:

SB21-SSA1,790,10 76.80 (3) "Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that "telecommunications services" does not include video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 254.61 (3) 97.01 (7).

SB21-SSA1,2515c Section 2515c. 77.06 (1) of the statutes is renumbered 77.06 (1) (a) and amended to read:

SB21-SSA1,790,25 77.06 (1) (a) No person shall cut any merchantable wood products on any forest croplands where the forest crop taxes are delinquent nor until 30 days after the owner has filed with the department of natural resources a notice of intention to cut, specifying by descriptions and the estimated amount of wood products to be removed and the proportion of present volume to be left as growing stock in the area to be cut. The department of natural resources may require a bond executed by some surety company licensed in this state or other surety for such amount as may reasonably be required for the payment to the department of natural resources of the severance tax hereinafter provided. The department, after examination of the lands specified, may prescribe the amount of forest products to be removed. Cutting in excess of the amount prescribed shall render the owner liable to double the severance tax prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10. Merchantable wood products include all wood products except wood used for fuel by the owner.

SB21-SSA1,2515d Section 2515d. 77.06 (1) (b) of the statutes is created to read:

SB21-SSA1,791,4 77.06 (1) (b) 1. The department of natural resources, after examination of the lands specified in the notice of intention to cut, may prescribe the amount of forest products to be removed, except as provided under subd. 2.

SB21-SSA1,791,10 2. If the notice of intention to cut was provided to the department of natural resources by a cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber, or by a forester accredited by the Society of American Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters, the department may not prescribe the amount of forest products to be removed.

SB21-SSA1,2515e Section 2515e. 77.06 (1) (c) of the statutes is created to read:

SB21-SSA1,791,15 77.06 (1) (c) Cutting in excess of the amount prescribed by the department of natural resources, or cutting that the department finds is inconsistent with sound forestry practices, shall render the owner liable to double the severance tax prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10.

SB21-SSA1,2515f Section 2515f. 77.07 (2) of the statutes is amended to read:

SB21-SSA1,791,25 77.07 (2) Penalty, collections. If any severance tax remain unpaid for 30 days after it becomes due, there shall then be added a penalty of 10 percent, and such tax and penalty shall thereafter draw interest at the rate of one percent per month until paid. At the expiration of said 30 days the department of natural resources shall report to the attorney general any unpaid severance tax, adding said penalty, and the attorney general shall thereupon proceed to collect the same with penalty and interest by suit against the owner and by attachment or other legal means to enforce the lien and by action on the bond mentioned in s. 77.06 (1) (a), or by any or all such means.

SB21-SSA1,2515j Section 2515j. 77.25 (18m) of the statutes is created to read:

SB21-SSA1,792,4 77.25 (18m) From a commission created under s. 66.0304 (3) or a nonprofit corporation created under s. 66.0304 (4e) or between such commission and such nonprofit corporation.

SB21-SSA1,2515m Section 2515m. 77.51 (1ba) of the statutes is renumbered 77.51 (1bg).

SB21-SSA1,2515n Section 2515n. 77.51 (1bd) of the statutes is created to read:

SB21-SSA1,792,7 77.51 (1bd) "Amusement device" includes any of the following:

SB21-SSA1,792,8 (a) A pool table.

SB21-SSA1,792,9 (b) A video game machine.

SB21-SSA1,792,10 (c) A video gambling machine.

SB21-SSA1,792,11 (d) A dart board.

SB21-SSA1,792,12 (e) A pinball machine.

SB21-SSA1,792,13 (f) A foosball table.

SB21-SSA1,792,14 (g) An air hockey table.

SB21-SSA1,792,15 (h) A shuffleboard table.

SB21-SSA1,792,16 (i) A jukebox.

SB21-SSA1,2516 Section 2516. 77.51 (13) (intro.) of the statutes is amended to read:

SB21-SSA1,792,19 77.51 (13) (intro.) "Retailer" Except as provided in sub. (13b), "retailer" includes:

SB21-SSA1,2517 Section 2517. 77.51 (13b) of the statutes is created to read:

SB21-SSA1,792,21 77.51 (13b) (a) In this subsection:

SB21-SSA1,792,25 1. "Affiliate" means a person that directly or indirectly, through one or more intermediaries, controls or is controlled by, or is under common control with, another person. For purposes of this subdivision, a person controls another person if that person holds at least 50 percent ownership interest in the other person.

SB21-SSA1,793,3 2. "Distribution facility" means an establishment where tangible personal property is stored and processed for delivery to customers and where no retail sales of the property are made.

SB21-SSA1,793,7 3. "Third-party seller" means a person who owns tangible personal property or items under s. 77.52 (1) (b), who enters into a contract with a person described in par. (b) for the sale of the tangible personal property or items and who is not an affiliate of the person described in par. (b).

SB21-SSA1,793,10 (b) Except as provided in par. (c), "retailer" does not include a person, or the person's affiliates, making sales of tangible personal property or items under s. 77.52 (1) (b), if all of the following apply:

SB21-SSA1,793,11 1. The person or any of the person's affiliates operates a distribution facility.

SB21-SSA1,793,13 2. The person or any of the person's affiliates sells the tangible personal property or items under s. 77.52 (1) (b), on behalf of a 3rd-party seller.

SB21-SSA1,793,15 3. The 3rd-party seller owns the tangible personal property or items under s. 77.52 (1) (b), and is disclosed to the customer as the seller.

SB21-SSA1,793,18 4. Neither the person nor any affiliate of the person makes any sales for which the customer takes possession of the tangible personal property or items under s. 77.52 (1) (b), at a location operated by the person or any of the person's affiliates.

SB21-SSA1,793,23 (c) Paragraph (b) does not apply to sales at auction; sales of tangible personal property or items under s. 77.52 (1) (b), owned or previously owned by the person operating the distribution facility or by any of the person's affiliates; or the sales of any of the following that are registered or titled, or required to be registered or titled, under the laws of this state, or of the United States:

SB21-SSA1,793,24 1. Motor vehicles.

SB21-SSA1,793,25 2. Aircraft.