AB64-ASA1-AA7,15,6
1(b)
Filing claims. Subject to the limitations provided in this subsection, a
2claimant may claim as a credit against the tax imposed under s. 71.02, up to the
3amount of those taxes, an amount equal to the amount of the household and
4dependent care expenses tax credit that the taxpayer claimed on his or her federal
5income tax return for the taxable year to which the claim under this subsection
6relates.
AB64-ASA1-AA7,15,87
(c)
Limitations. 1. No credit may be allowed under this subsection unless it
8is claimed within the time period under s. 71.75 (2).
AB64-ASA1-AA7,15,119
2. No credit may be allowed under this subsection for a taxable year covering
10a period of less than 12 months, except for a taxable year closed by reason of the death
11of the taxpayer.
AB64-ASA1-AA7,15,1312
3. The credit under this subsection may not be claimed by either a part-year
13resident or nonresident of this state.
AB64-ASA1-AA7,15,1514
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit
15under that subsection, applies to the credit under this subsection.”.
AB64-ASA1-AA7,15,1918
71.10
(4) (cs) Additional household and dependent care expenses tax credit
19under s. 71.07 (8m).”.
AB64-ASA1-AA7,15,2322
71.10
(4) (gwb) Early stage seed investment credit under s. 71.07 (5b)
, except
23as provided under par. (i).
AB64-ASA1-AA7,16,2
171.10
(4) (gx) Angel investment credit under s. 71.07 (5d)
, except as provided
2under par. (i).”.
AB64-ASA1-AA7,16,4
345. Page 629, line 2: after “
2. a.," insert “
early stage seed investment credit
4under s. 71.07 (5b) (d) 4., angel investment credit under s. 71.07 (5d) (d) 5.,".
AB64-ASA1-AA7,16,6
6“
Section 1086ib. 71.28 (5b) (d) 1. of the statutes is amended to read:
AB64-ASA1-AA7,16,97
71.28
(5b) (d) 1.
Subsection
For taxable years beginning before January 1,
82017, sub. (4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit
9under this subsection.
AB64-ASA1-AA7,16,1311
71.28
(5b) (d) 1m. For taxable years beginning after December 31, 2016, sub.
12(4) (e), (g), and (h), as it applies to the credit under sub. (4), applies to the credit under
13this subsection.”.
AB64-ASA1-AA7,16,2116
71.28
(5b) (d) 4. For taxable years beginning after December 31, 2016, if the
17allowable amount of the claim under par. (b) exceeds the tax otherwise due under s.
1871.23, the amount of the claim not used to offset the tax due shall be certified by the
19department of revenue to the department of administration for payment by check,
20share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
21(ba).”.
AB64-ASA1-AA7,17,2
171.30
(3) (eop) Early stage seed investment credit under s. 71.28 (5b)
, except
2as provided under par. (f).”.
AB64-ASA1-AA7,17,6
6“
Section 1111ka. 71.47 (5b) (d) 1. of the statutes is amended to read:
AB64-ASA1-AA7,17,97
71.47
(5b) (d) 1.
Section
For taxable years beginning before January 1, 2017,
8s. 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit
9under this subsection.
AB64-ASA1-AA7,17,1311
71.47
(5b) (d) 1m. For taxable years beginning after December 31, 2016, s.
1271.28 (4) (e), (g), and (h), as it applies to the credit under s. 71.28 (4), applies to the
13credit under this subsection.”.
AB64-ASA1-AA7,17,2116
71.47
(5b) (d) 4. For taxable years beginning after December 31, 2016, if the
17allowable amount of the claim under par. (b) exceeds the tax otherwise due under s.
1871.43, the amount of the claim not used to offset the tax due shall be certified by the
19department of revenue to the department of administration for payment by check,
20share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
21(ba).”.
AB64-ASA1-AA7,18,2
171.49
(1) (eop) Early stage seed investment credit under s. 71.47 (5b)
, except
2as provided under par. (f).”.
AB64-ASA1-AA7,18,7
6“
Section 1332b. 103.10 (1) (a) (intro.) of the statutes is renumbered 103.10 (1)
7(a) and amended to read:
AB64-ASA1-AA7,18,98
103.10
(1) (a) “Child" means a natural, adopted, or foster child, a stepchild, or
9a legal ward
to whom any of the following applies:
.
AB64-ASA1-AA7,18,1313
103.10
(1) (ap) “Covered active duty" means any of the following:
AB64-ASA1-AA7,18,1514
1. In the case of a member of a regular component of the U.S. armed forces, duty
15during the deployment of the member with the U.S. armed forces to a foreign country.
AB64-ASA1-AA7,18,1916
2. In the case of a member of a reserve component of the U.S. armed forces, duty
17during the deployment of the member with the U.S. armed forces to a foreign country
18under a call or order to active duty under a provision of law specified in
10 USC 101 19(a) (13) (B).
AB64-ASA1-AA7,18,2421
103.10
(1) (b) Except as provided in sub. (1m) (b) 2. and s. 452.38, “employee"
22means an individual employed in this state by an employer, except the employer's
23parent, child, spouse, domestic partner,
or child parent, grandparent, grandchild, or
24sibling.
AB64-ASA1-AA7,19,72
103.10
(1) (c) Except as provided in sub. (1m) (b) 3., “employer" means a person
3engaging in any activity, enterprise
, or business in this state employing at least
50 425 individuals on a permanent basis. “Employer" includes the state and any office,
5department, independent agency, authority, institution, association, society
, or other
6body in state government created or authorized to be created by the constitution or
7any law, including the legislature and the courts.
AB64-ASA1-AA7,19,99
103.10
(1) (dm) “Grandchild" means the child of a child.
AB64-ASA1-AA7,19,1111
103.10
(1) (dp) “Grandparent" means the parent of a parent.
AB64-ASA1-AA7,19,1413
103.10
(1) (gm) “Sibling" means a brother, sister, half brother, half sister,
14stepbrother, or stepsister, whether by blood, marriage, or adoption.
AB64-ASA1-AA7,19,2316
103.10
(1m) (b) 4. “Family member" means a spouse or domestic partner of an
17employee; a parent, child, sibling, including a foster sibling, brother-in-law,
18sister-in-law, grandparent,
stepgrandparent, or grandchild of an employee or of an
19employee's spouse or domestic partner; or any other person who is related by blood,
20marriage, or adoption to an employee or to an employee's spouse or domestic partner
21and whose close association with the employee, spouse, or domestic partner makes
22the person the equivalent of a family member of the employee, spouse, or domestic
23partner.
AB64-ASA1-AA7,20,2
1103.10
(3) (a) 1. In a 12-month period no employee may take more than 6 weeks
2of family leave under par. (b) 1.
and, 2.
, and 4.
AB64-ASA1-AA7,20,64
103.10
(3) (b) 3. To care for the employee's child, spouse, domestic partner,
or 5parent,
grandparent, grandchild, or sibling, if the child, spouse, domestic partner,
or 6parent
, grandparent, grandchild, or sibling has a serious health condition.
AB64-ASA1-AA7,20,118
103.10
(3) (b) 4. Because of any qualifying exigency, as determined by the
9department by rule, arising out of the fact that the spouse, child, domestic partner,
10parent, grandparent, grandchild, or sibling of the employee is on covered active duty
11or has been notified of an impending call or order to covered active duty.
AB64-ASA1-AA7,1332o
12Section 1332o. 103.10 (6) (b) (intro.) of the statutes is amended to read:
AB64-ASA1-AA7,20,1713
103.10
(6) (b) (intro.) If an employee intends to take family leave because of the
14planned medical treatment or supervision of a child, spouse, domestic partner,
or 15parent
, grandparent, grandchild, or sibling or intends to take medical leave because
16of the planned medical treatment or supervision of the employee, the employee shall
17do all of the following:
AB64-ASA1-AA7,20,2219
103.10
(6) (b) 1. Make a reasonable effort to schedule the medical treatment
20or supervision so that it does not unduly disrupt the employer's operations, subject
21to the approval of the health care provider of the child, spouse, domestic partner,
22parent,
grandparent, grandchild, sibling, or employee.
AB64-ASA1-AA7,21,324
103.10
(6) (c) If the employee intends to take leave under sub. (3) (b) 4. that is
25foreseeable because the spouse, child, domestic partner, parent, grandparent,
1grandchild, or sibling of the employee is on covered active duty or has been notified
2of an impending call or order to covered active duty, the employee shall provide notice
3of that intention to the employer in a reasonable and practicable manner.
AB64-ASA1-AA7,21,95
103.10
(7) (a) If an employee requests family leave for a reason described in sub.
6(3) (b) 3. or requests medical leave, the employer may require the employee to provide
7certification, as described in par. (b), issued by the health care provider or Christian
8Science practitioner of the child, spouse, domestic partner, parent,
grandparent,
9grandchild, sibling, or employee, whichever is appropriate.
AB64-ASA1-AA7,1332s
10Section 1332s. 103.10 (7) (b) (intro.) of the statutes is amended to read:
AB64-ASA1-AA7,21,1211
103.10
(7) (b) (intro.) No employer may require certification
under par. (a) 12stating more than the following:
AB64-ASA1-AA7,21,1514
103.10
(7) (b) 1. That the child, spouse, domestic partner, parent,
grandparent,
15grandchild, sibling, or employee has a serious health condition.
AB64-ASA1-AA7,21,2317
103.10
(7) (d) If an employee requests leave under sub. (3) (b) 4., the employer
18may require the employee to provide certification that the spouse, child, domestic
19partner, parent, grandparent, grandchild, or sibling of the employee is on covered
20active duty or has been notified of an impending call or order to covered active duty
21issued at such time and in such manner as the department may prescribe by rule,
22and the employee shall provide a copy of that certification to the employer in a timely
23manner.
AB64-ASA1-AA7,22,7
1103.10
(12) (c) If 2 or more health care providers disagree about any of the
2information required to be certified under sub. (7) (b), the department may appoint
3another health care provider to examine the child, spouse, domestic partner, parent,
4grandparent, grandchild, sibling, or employee and render an opinion as soon as
5possible. The department shall promptly notify the employee and the employer of
6the appointment. The employer and the employee shall each pay 50 percent of the
7cost of the examination and opinion.
AB64-ASA1-AA7,22,12
11103.105 Family and medical leave insurance program. (1) Definitions. 12In this section:
AB64-ASA1-AA7,22,1513
(a) “Application year" means the 12-month period beginning on the first day
14of the first calendar week for which family or medical leave insurance benefits are
15claimed by a covered individual.
AB64-ASA1-AA7,22,1716
(b) “Average weekly earnings" means the average weekly earnings of a covered
17individual as calculated under s. 102.11 (1) (a) to (e).
AB64-ASA1-AA7,22,1818
(c) “Child" means a natural, adopted, or foster child, a stepchild, or a legal ward.
AB64-ASA1-AA7,22,2319
(d) “Covered individual" means an individual who worked for an employer for
20at least 680 hours in the calendar year prior to the individual's application year or
21a self-employed individual who elects coverage under sub. (2) (b), regardless of
22whether the individual is employed or unemployed at the time the individual files
23an application for family or medical leave insurance benefits.
