Amendment SA9-AB64

2017 - 2018 LEGISLATURE

SENATE AMENDMENT 9, TO ASSEMBLY BILL 64

September 15, 2017 - Offered by Senators Larson, Ringhand, L. Taylor, Johnson, Carpenter, Risser, Vinehout, Bewley, Wirch and Hansen.

AB64-SA9,1,2 At the locations indicated, amend the bill, as shown by assembly substitute amendment 1, as follows:

AB64-SA9,1,3 1. Page 128, line 14: after that line insert: - See PDF for table

AB64-SA9,1,4 2. Page 305, line 3: after that line insert:

AB64-SA9,1,5 “ Section 335m. 20.370 (6) (ad) of the statutes is created to read:

AB64-SA9,1,8 20.370 (4) (ad) Environmental aids — lead service line replacement grants. As a continuing appropriation, the amounts in the schedule for lead service line replacement grants.”.

AB64-SA9,1,9 3. Page 587, line 14: after that line insert:

AB64-SA9,1,10 “ Section 985d. 66.0602 (3) (e) 10. of the statutes is created to read:

AB64-SA9,2,6 66.0602 (3) (e) 10. The amount that a political subdivision levies in that year for costs related to the replacement of lead water service lines. Any amount so levied may be used only to benefit homeowners for such costs. If the political subdivision imposes a fee or charge on homeowners to pay for the replacement of lead water service lines, the fee or charge may not result in a lien on real property if unpaid, notwithstanding ss. 66.0627 (4) and 66.0701 (1).”.

AB64-SA9,2,7 4. Page 625, line 7: after that line insert:

AB64-SA9,2,8 “ Section 1048s. 71.07 (8g) of the statutes is created to read:

AB64-SA9,2,10 71.07 (8g) Lead pipe replacement tax credit. (a) Definitions. In this subsection:

AB64-SA9,2,11 1. “Claimant" means an individual who files a claim under this subsection.

AB64-SA9,2,12 2. “Household” means an individual and his or her spouse.

AB64-SA9,2,14 3. “Lead pipe” means a pipe that contains lead and carries water to a principal dwelling from a municipal water main.

AB64-SA9,2,15 4. “Municipality” means any city, village, or town.

AB64-SA9,2,18 5. “Order” means a municipality's requirement to a homeowner to replace a lead pipe that carries water to the homeowner's principal dwelling that is located in the municipality.

AB64-SA9,2,20 6. “Principal dwelling” means any dwelling that is used by the owner of the dwelling as his or her primary residence.

AB64-SA9,2,23 7. “Replacement costs” means costs incurred by an individual to replace a lead pipe that carries water to the individual's principal dwelling, provided that the costs are incurred due to an order.

AB64-SA9,3,5 (b) Filing claims. Subject to the limitations and conditions provided in this subsection, for a taxable year in which a claimant makes a payment to a municipality for replacement costs, the claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to the amount the claimant paid for replacement costs.

AB64-SA9,3,7 (c) Limitations and conditions. 1. The maximum credit that may be claimed under this subsection each year is $200.

AB64-SA9,3,9 2. The maximum number of taxable years for which a claimant may file a claim under this subsection for a particular principal dwelling is 10 years.

AB64-SA9,3,11 3. No credit may be allowed under this subsection unless it is claimed within the period specified in s. 71.75 (2).

AB64-SA9,3,13 4. Part-year residents and nonresidents of this state are not eligible for the credit under this subsection.

AB64-SA9,3,14 5. Only one credit may be claimed under this subsection by a household.

AB64-SA9,3,17 6. No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the taxpayer.

AB64-SA9,3,19 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.”.

AB64-SA9,3,20 5. Page 628, line 10: after that line insert:

AB64-SA9,3,21 “ Section 1052t. 71.10 (4) (em) of the statutes is created to read:

AB64-SA9,3,22 71.10 (4) (em) Lead pipe replacement tax credit under s. 71.07 (8g).”.

AB64-SA9,3,23 6. Page 694, line 4: after that line insert:

AB64-SA9,3,24 “ Section 1210cm. 79.05 (2) (c) of the statutes is amended to read:

AB64-SA9,4,17 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, expenditures from the amounts levied as described under s. 66.0602 (3) (e) 10., recycling fee payments under s. 289.645, unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, expenditures from the amounts levied as described under s. 66.0602 (3) (e) 10., recycling fee payments under s. 289.645, unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10 percent.”.

AB64-SA9,4,18 7. Page 859, line 13: after that line insert:

AB64-SA9,4,19 “ Section 1693m. 196.37 (6) of the statutes is created to read:

AB64-SA9,5,2 196.37 (6) A rate increase proposed by a water public utility is not unjust, unreasonable, insufficient, unfairly discriminatory, or preferential or otherwise unreasonable or unlawful if the proceeds from the proposed increase are used for private infrastructure improvements with the purpose of replacing lead service lines containing lead or providing water filters or other public health measures related to lead in the water supply of residential customers with service lines containing lead.”.

AB64-SA9,5,3 8. Page 886, line 4: after that line insert:

AB64-SA9,5,4 “ Section 1817r. 281.61 (8) (c) of the statutes is created to read:

AB64-SA9,5,7 281.61 (8) (c) Funds appropriated for the purpose of replacing service lines containing lead shall be allocated based on the estimated number of lead service lines in the city, village, or town in which the recipient of the funds is located.

AB64-SA9,1817s Section 1817s. 281.62 (1) (am) of the statutes is created to read:

AB64-SA9,5,9 281.62 (1) (am) “Municipality” means a city, village, or town.

AB64-SA9,1817t Section 1817t. 281.62 (5) of the statutes is created to read:

AB64-SA9,5,14 281.62 (5) (a) The department shall allocate funds from the appropriation account under s. 20.370 (6) (ad) to municipalities for the purposes of replacing service lines containing lead. The amount allocated to a municipality under this paragraph shall be based on the estimated number of lead service lines in the municipality.

AB64-SA9,5,17 (b) As a condition of receiving financial assistance under par. (a), a municipality shall provide matching funds in an amount equal to at least 25 percent of the financial assistance received under par. (a).”.

AB64-SA9,5,18 9. Page 1066, line 9: after that line insert:

AB64-SA9,5,20 “(3c) Levy limit exception. The treatment of section 66.0602 (3) (e) 10. of the statutes first applies to a levy that is imposed in December 2017.”.

AB64-SA9,5,21 10. Page 1071, line 16: after that line insert:

AB64-SA9,6,3 “(14c) Lead pipe replacement tax credit. The treatment of sections 71.07 (8g) and 71.10 (4) (em) of the statutes first applies to taxable years beginning after December 31, 2017.”.

AB64-SA9,6,4 (End)