71.03 (9) Substance abuse screening, certain filers.
(a) With regard to an 9
individual who is required to file a tax return under sub. (2) (a), if the taxpayer claims 10
on his or her return, or a married couple claims on their joint return, tax credits 11
under this subchapter that total at least $100,000 for the taxable year to which the 12
claim relates, such a taxpayer must submit with his, her, or their return a controlled 13
substance abuse screening, as described in s. 49.162 (2) (a).
(b) If, on the basis of the screening results under par. (a), the department 2
determines that there is a reasonable suspicion that the taxpayer is abusing a 3
controlled substance, the department shall require the taxpayer to undergo a test for 4
the use of a controlled substance. If the taxpayer refuses to submit to a test for 5
controlled substances, he or she may not claim the credits on his or her return until 6
the taxpayer complies with the requirement to undergo a test for the use of controlled 7
(c) The department shall work with the department of children and families to 9
develop a procedure to administer the controlled substance abuse screening and test 10
for controlled substances, and the department may promulgate rules to ensure 11
compliance with this subsection.”.
The treatment of section 71.03 (9) of the statutes first applies to 14
individual income tax returns that are filed for taxable years beginning on January 15