2017 - 2018 LEGISLATURE
May 10, 2017 - Offered by Representatives Berceau, Hebl, Pope and Meyers.
AB242-AA6,1,11 At the locations indicated, amend the bill as follows:
AB242-AA6,1,3 21. Page 1, line 6: after “programs" insert “and for certain individual income tax
AB242-AA6,1,5 42. Page 1, line 7: before “and requiring" insert “granting rule-making
AB242-AA6,1,6 63. Page 8, line 11: after that line insert:
AB242-AA6,1,7 7 Section 15m. 71.03 (9) of the statutes is created to read:
AB242-AA6,1,138 71.03 (9) Substance abuse screening, certain filers. (a) With regard to an
9individual who is required to file a tax return under sub. (2) (a), if the taxpayer claims
10on his or her return, or a married couple claims on their joint return, tax credits
11under this subchapter that total at least $100,000 for the taxable year to which the
12claim relates, such a taxpayer must submit with his, her, or their return a controlled
13substance abuse screening, as described in s. 49.162 (2) (a).
1(b) If, on the basis of the screening results under par. (a), the department
2determines that there is a reasonable suspicion that the taxpayer is abusing a
3controlled substance, the department shall require the taxpayer to undergo a test for
4the use of a controlled substance. If the taxpayer refuses to submit to a test for
5controlled substances, he or she may not claim the credits on his or her return until
6the taxpayer complies with the requirement to undergo a test for the use of controlled
AB242-AA6,2,118 (c) The department shall work with the department of children and families to
9develop a procedure to administer the controlled substance abuse screening and test
10for controlled substances, and the department may promulgate rules to ensure
11compliance with this subsection.”.
AB242-AA6,2,12 124. Page 9, line 11: after that line insert:
AB242-AA6,2,15 13(2m) The treatment of section 71.03 (9) of the statutes first applies to
14individual income tax returns that are filed for taxable years beginning on January
151, 2017.”.