2. The agency may resume the rule-making procedure for the proposed rule if
the agency modifies the proposed rule to address the proposed rule's implementation
and compliance costs, as verified by a revised economic impact analysis and any
subsequently prepared independent economic impact analyses.
Independent economic impact analyses
This bill allows a cochairperson of JCRAR or DOA, at certain times during the
rule-making process, to request that an independent economic impact analysis be
prepared for a proposed rule. In that case, DOA must contract with a vendor for the
preparation of the independent economic impact analysis. The vendor must
complete the independent economic impact analysis within 60 days and must include
most of the same information and analysis that is required for an economic impact
analysis prepared by an agency. If an independent economic impact analysis is
requested for a proposed rule, an agency may not submit the proposed rule to the
governor for final approval until the agency receives the completed analysis. The bill
specifies circumstances under which either the agency promulgating the proposed
rule or the legislature must pay the costs of the independent economic impact
analysis.
This bill also allows JCRAR, when a proposed rule is before JCRAR for final
review, to request an independent economic impact analysis for the proposed rule.
The analysis must similarly be completed within 60 days, and JCRAR's review
period is extended to the tenth working day following receipt by JCRAR of the
completed analysis.
Other duties of DOA related to economic impact analyses and rule making
This bill requires DOA to do all of the following with respect to the rule-making
process:
1. Review and approve each initial economic impact analysis prepared by an
agency before a proposed rule is submitted to the Legislative Council staff, including
by reviewing the economic data and analyses used by the agency in preparing the
analysis. If DOA determines that the agency's analysis does not accurately gauge
the economic impact of a proposed rule, DOA must recommend any modifications to
revise the analysis. An agency may not submit a proposed rule to the Legislative
Council Staff for review unless DOA has approved the agency's economic impact
analysis. DOA may approve an economic impact analysis only upon determining
that the economic impact analysis accurately gauges the economic impact of the
proposed rule.
2. Provide training to agencies on appropriate data collection and methods of
analysis for purposes of preparing economic impact analyses of proposed rules.
3. Attend JCRAR hearings and present testimony on proposed rules that DOA
determines will have an economic impact on specific businesses, business sectors,
public utility ratepayers, local governmental units, regulated individuals and
entities, or the state's economy as a whole.
Approval of germane modifications to proposed rules
Current law permits an agency to make a germane modification to a proposed
rule at certain points during the legislative rules review process. Under this bill, if
an agency makes a germane modification to a proposed rule at any time during that
review process, the agency must also submit that modification to the governor for
approval under a passive review procedure. If the governor does not approve the
modification, the agency may not promulgate the proposed rule with that
modification.
Emergency rules
This bill provides that emergency rules promulgated by a state agency take
effect upon publication in the Wisconsin Administrative Register. Current law
provides that emergency rules take effect upon publication in the official state
newspaper.
This bill also modifies JCRAR's authority under current law to extend the
effective period of an emergency rule so that JCRAR is not limited to 60 days in
granting an extension of an emergency rule and may grant any number of
extensions, subject to the 120-day limit under current law. In addition, the bill also
permits JCRAR, within 30 days before the last floorperiod of the biennial legislative
session, to extend the effective period of an emergency rule for a period not to extend
beyond March 31 of the following year. JCRAR may, if applicable, grant both types
of extensions for a particular emergency rule.
Expedited procedure for repealing unauthorized rules
This bill provides for an alternate, expedited procedure an agency can use to
repeal a rule that the agency determines it no longer has the authority to promulgate
because of the repeal or amendment of the law that previously authorized its
promulgation (unauthorized rule). Under the bill, an agency, instead of using the
normal rule-making procedure, may repeal an unauthorized rule using the
following procedure:
1. The agency submits a petition along with certain information to the
Legislative Council staff for review.
2. The Legislative Council staff reviews the petition and proposed rule and
submits to JCRAR the petition and proposed rule with a written report that includes
a statement of the Legislative Council staff's determination of whether the proposed
rule proposes to repeal an unauthorized rule.
3. Following receipt of the petition and proposed rule submitted by the
Legislative Council staff, JCRAR reviews the petition and proposed rule and may 1)
approve the agency's petition if JCRAR determines that the proposed rule would
repeal an unauthorized rule; 2) deny the petition; or 3) request that the agency make
changes to the proposed rule and resubmit the petition and proposed rule as
described above.
If JCRAR approves the petition, the agency may repeal the unauthorized rule
by filing a certified copy of the rule with the LRB, together with a copy of JCRAR's
decision.
Sunset of rule-making authority for certain agencies
This bill prohibits a commission or board, including a credentialing board, that
has not taken any action with respect to the promulgation of a rule in ten years or
more from taking any such action in the future unless a subsequent law specifically
authorizes it to do so.
Guidance documents
This bill requires each agency to post proposed guidance documents on the
agency's Internet site and submit them to the LRB for publication in the register and
to provide comment periods for proposed guidance documents. The agency must
consider comments submitted during the public comment period in determining
whether to adopt a guidance document as originally proposed or take other action.
The bill also requires each adopted guidance document, while valid, to remain
available on the agency's Internet site to permit continuing public comment.
This bill provides that a guidance document does not have the force of law and
does not provide the authority for implementing or enforcing a standard,
requirement, or threshold, including as a term or condition of any license. An agency
that proposes to rely on a guidance document to the detriment of a person in any
administrative proceeding must afford the person an adequate opportunity to
contest the legality or wisdom of a position taken in the guidance document, and an
agency may not use a guidance document to foreclose consideration of any issue
raised in the guidance document. The bill also contains other provisions with respect
to agency use of and reliance upon guidance documents, and allows certain persons
to petition an agency to promulgate a rule in place of a guidance document.
Subject to various exceptions, this bill defines “guidance document" as any
formal or official document or communication issued by an agency, including a
manual, handbook, directive, or informational bulletin, that 1) explains the agency's
implementation of a statute or rule enforced or administered by the agency, including
the current or proposed operating procedure of the agency; or 2) provides guidance
or advice with respect to how the agency is likely to apply any statute or rule enforced
or administered by the agency, if that guidance or advice is likely to apply to a class
of persons similarly affected.
Procurement
Under current law, if a state agency makes a purchase for which the estimated
cost exceeds $50,000, DOA must invite bids or solicit proposals. This bill increases
that threshold to $100,000 and allows agencies to which DOA has delegated
purchasing authority to invite the bids or solicit the proposals. Current law requires
governor approval if the secretary of administration determines it is in the best
interest of the state to waive general bidding requirements in state procurement and
purchase supplies, material, equipment, or contractual services from a private
source. Under the bill, the secretary may waive the requirements and make the
purchase without governor approval if the cost of the purchase is between $25,000
and $150,000. The bill also requires the approval of the secretary of administration
before an executive branch agency other than the Board of Regents may enter into
a contract relating to information technology or telecommunications if the total
amount of the contract exceeds $150,000.
Public utility regulation
This bill makes changes to funding for grants made by the PSC for constructing
broadband infrastructure in underserved areas. Under current law, $6,000,000 was
transferred from the universal service fund (USF) for making the grants, but current
law also limits the total grants made in a fiscal year to $1,500,000. The bill
eliminates that limit. The bill also provides additional funding for the grants by
doing the following: 1) transferring an additional $6,000,000 from the USF; 2)
transferring $5,000,000 from moneys received under a federal program for assisting
schools and libraries in obtaining telecommunications services and Internet access,
which is commonly known as the federal e-rate program; and 3) at the end of each
fiscal year, transferring the unencumbered balances from other USF-funded
appropriations. Also, beginning July 1, 2018, the bill allows the PSC to fund its
duties regarding broadband expansion from contributions made by
telecommunications providers to the USF.
During fiscal year 2017-18, this bill allows the PSC to allocate a portion of the
funding provided under the bill to make the grants described above to
telecommunications utilities that are receiving support for broadband deployment
under certain federal programs administered by the Federal Communications
Commission. During that fiscal year, the bill allows the PSC to evaluate applications
and award the grants to those telecommunications utilities on an expedited basis.
This bill eliminates a requirement under current law for the PSC to establish
and administer a program for regulation, education, inspection, and investigation
related to stray voltage. The bill also eliminates the PSC's authority to impose
assessments on certain large electric utilities to fund the program and to charge fees
for services provided under the program. In addition, the bill eliminates DATCP's
duties related to the program, including the requirement to impose annual fees on
rural electric cooperatives to fund those duties.
This bill requires the PSC to ensure an increase in spending on incentives for
projects for improving energy efficiency at elementary, secondary, and postsecondary
schools under the statewide energy efficiency and renewable resources programs
that are funded by investor-owned electric and natural gas utilities under current
law. Those programs are commonly referred to as the Focus on Energy programs.
The bill requires the PSC to ensure that the amount spent annually on the incentives
is at least $10,000,000 more than the amount spent in fiscal year 2016-17. The bill
also requires the PSC to ensure that public elementary and secondary schools are
given a priority in the spending on the incentives.
State employment
This bill eliminates the three offices of commissioner at the Employment
Relations Commission. Under the bill, the commission consists of a full-time
chairperson, who is appointed by the governor for a six-year term.
Current law provides generally that no individual may be employed or retained
in a full-time position or capacity with a state agency or authority and hold another
position or be retained in any other capacity with an agency or authority from which
the individual receives compensation of more than $12,000 during the same year.
This bill clarifies that year means any 12-month period and exempts licensed health
care professionals from this dual employment restriction, provided that they are
employed or retained in the other position for less than 1,040 hours during any
12-month period.
State employee benefits
For purposes of the Wisconsin Retirement System, this bill limits domestic
partners to only those individuals who submitted an affidavit of domestic
partnership to DETF before the effective date of the bill. This bill also prohibits the
Group Insurance Board from covering an eligible employee's domestic partner or
stepchild under a domestic partnership in a group health insurance plan offered by
the GIB and eliminates the option for a surviving domestic partner to purchase
health insurance coverage under a group health insurance plan offered by GIB.
Finally, for deaths occurring on or after January 1, 2018, the bill provides that a
surviving domestic partner is not a default beneficiary for purposes of a deferred
compensation plan and is not eligible to receive duty disability survivorship benefits.
Under current law, participants who are in a domestic partnership may file an
affidavit of domestic partnership with DETF and have their domestic partners
treated like spouses for benefit purposes under the WRS, unless otherwise
prohibited by federal law.
State finance
This bill increases from $5,285,000,000 to $6,785,000,000 the amount of state
public debt that may generally be contracted to refund any unpaid indebtedness used
to finance tax-supported or self-amortizing facilities. The bill also decreases from
$2,400,840,000 to $2,127,540,000 the authorized bonding authority of DVA to make
mortgage loans, and the bill decreases from $686,743,200 to $646,283,200 the
authorized bonding authority of DNR to provide financial assistance for projects to
control water pollution.
This bill transfers $20,000,000 from the general fund to the budget stabilization
fund in fiscal year 2017-18. The bill also requires the Division of Personnel
Management in DOA to lapse to the general fund $2,800,000 in fiscal year 2018-19.
This bill provides that if the Group Insurance Board executes a contract to
provide self-insured group health plans to state employees for the 2018 and 2019
calendar years, the secretary of administration must lapse to the general fund
during the 2017-18 and 2018-19 fiscal years, from GPR appropriations made to fund
the Compensation Reserves, an amount equal to the state agency GPR savings for
state employee health insurance. The bill provides that the Board of Regents of the
UW System savings are not included in the lapse. If the lapse occurs, school districts
that satisfy certain conditions will receive additional per pupil aid.
Other state government
This bill makes changes regarding compliance of governmental entities with
certain statutory requirements for mailing, printing, or publishing certain
documents. A statute is subject to the bill if the statute applies to a “governmental
entity,” which the bill defines as any of the following: a state agency or other body
created or authorized to be created by the constitution or any law; the governor's
office; the legislature or a legislative council, committee, or service agency; a court
or judicial branch agency; an authority; a city, village, town, or county; a special
purpose district; or an agency, corporation, combination, or subunit of a city, village,
town, county, or special purpose district. Also, the bill applies to statutes regarding
the mailing, printing, or publishing of documents, with the following exemptions: 1)
a notice and certificate of election, facsimile ballot, or referenda; 2) certain
election-related documents, including sample ballots and nomination forms; 3) a
notice of public hearing before a governmental body; or 4) a notice of meetings of
private and public bodies required by law. The bill also exempts the following
documents: a summons, order, citation, notice of sale or other notice that is intended
to inform a person of rights or duties that must be exercised or performed within a
designated period or by a designated date.
For mailing, this bill provides that a statute requiring a governmental entity
to mail a nonexempt document must be construed to allow the governmental entity
to mail the document electronically. However, that provision does not apply to a
statute requiring a governmental entity to use certified or registered mail or obtain
a certificate of mailing from the post office. For printing, the bill provides that a
statute requiring a governmental entity to print a nonexempt document must be
construed to allow the governmental entity to make the document available to the
public on its Internet site.
For publishing, this bill provides that a statute requiring a governmental entity
to publish a nonexempt document must be construed to allow the governmental
entity to publish the document electronically on its Internet site. The foregoing
applies even if the statute requires publication in a newspaper in a specified location.
Also, if a statute requires publication both on the Internet and in another form, the
bill provides that the statute must be construed to allow the governmental entity to
publish the document only on its Internet site. If a governmental entity publishes
a nonexempt document on its Internet site as allowed under the bill, the bill provides
that the date on which the governmental entity first publishes the document on its
Internet site is considered the date of the publication of the document.
This bill also allows the secretary of administration to waive in whole or in part
any statutory requirement for an executive branch agency to mail, print, or publish
any document, except for a document that is exempt from the provisions described
above. However, the bill allows the secretary to waive such a requirement only if the
secretary determines that the waiver will reduce spending while 1) keeping
information accessible to the public; and 2) protecting public health and welfare.
Under this bill, the state and local units of government are prohibited from
engaging in certain practices in letting bids for state procurement or public works
contracts. Under the bill, the state and local governments may not do any of the
following in specifications for bids for the contracts: 1) require that a bidder enter
into an agreement with a labor organization; 2) consider, when awarding a contract,
whether a bidder has or has not entered into an agreement with a labor organization;
or 3) require that a bidder enter into an agreement that requires that the bidder or
bidder's employees become or remain members of a labor organization or pay any
dues or fees to a labor organization.
Under this bill, the Building Commission may authorize money from the state
building trust fund to be available for any project costing $900,000 or less, and the
Building Commission may authorize the design and construction of any building, the
acquisition of land, or the repair or improvement of any building, structure, or
facility that costs more than $900,00 only if the project is enumerated in the state
building program. Under current law, each of those thresholds is set at $760,000.
Subject to limited exceptions, this bill also prohibits the state from entering into
a contract for the construction of or addition to any building in connection with a
building project involving a cost that exceeds $250,000 without the approval of the
Building Commission. Current law sets that threshold at $185,000.
Also, under this bill, the secretary of administration is required to establish a
committee for each construction project under the department's supervision, except
certain emergency projects, for the purpose of selecting a project architect or
engineer. If the estimated cost of a project is $6,800,000 or more, the selection
committee must use a request-for-proposal process established by the department
to select the architect or engineer.
This bill requires that DOA adjust on an annual basis all of the above and other
project cost thresholds based on the increase or decrease in construction costs over
time.
This bill eliminates a number of state entities based on the 2017-19 budget
request of DSPS. Current law requires DSPS to include in its agency budget request
a proposal to eliminate any council, board, or commission that has not held a meeting
since the preceding September 15, unless the council, board, or commission is
required to exist under federal law. The entities eliminated under the bill include
the Bioenergy Council; the Automatic Fire Sprinkler System Contractors and
Journeymen Council; and the Plumbers Council.
This bill also eliminates the Depository Selection Board and transfers its
powers and duties to the secretary of administration or his or her designee and
eliminates the Examining Board of Professional Geologists, Hydrologists and Soil
Scientists and transfers its powers and duties to DSPS.
This bill eliminates the Building Inspector Review Board and transfers its
powers and duties to the Uniform Dwelling Code Council. Under the bill, the
Uniform Dwelling Code Council, rather than the board, receives and reviews
complaints regarding building inspectors, may revoke a building inspector's
certification under certain circumstances, and may modify or reverse erroneous
decisions of a building inspector. The bill also eliminates the Contractor
Certification Council and the Manufactured Housing Code Council and transfers
their duties to the Uniform Dwelling Code Council.
This bill authorizes DOA to replace vehicles in the state fleet using certain
settlement proceeds specified in the bill. DOA may expend no more than $16,000,000
in the 2017-19 fiscal biennium for that purpose. The bill also requires, subject to
certain conditions, DOA to transfer $26,000,000 of the settlement proceeds to a
county having a population of 750,000 or more for the replacement of vehicles owned
by the county.
This bill requires DOA, beginning on July 1, 2018, to administer human
resources and payroll services for all executive branch agencies except DPI and DOJ
and for all independent agencies except the UW Board of Regents and the TCS board.
The bill also requires that DOA administer all printing and mailing services for all
agencies, except the Board of Regents of the UW System, unless the agency
demonstrates to the satisfaction of the secretary of administration that a valid
business reason exists for an exemption.
This bill requires that each server that an executive branch agency, except the
Board of Regents, uses for information technology purposes must be housed in the
data center located at 5830 Femrite Drive in the city of Madison, unless an executive
branch agency demonstrates to the satisfaction of the secretary of administration
that a valid business reason exists for an exemption.
This bill creates a grant program under which DOA may award a grant of up
to $75,000 to a municipality for the purpose of connecting homeless individuals with
permanent employment. The municipality must itself contribute at least $50,000 for
the purpose of the grant. In awarding a grant, DOA must give preference to a
municipality that obtains an agreement from a nonprofit organization to provide
additional employment and support services to homeless individuals participating
in the grant program. The bill also transfers from DOA to DHS a grant program for
providing certain mental health services to homeless individuals.
This bill makes the following changes to the service award program, which
provides length-of-service awards to volunteer fire fighters, first responders, and
volunteer emergency medical technicians:
1. DOA is required to double, rather than match as required under current law,
annual municipal contributions paid for volunteer fire fighters, first responders, and
voluntary emergency medical technicians up to $500 per fiscal year, rather than $250
per fiscal year.
2. A volunteer fire fighter, first responder, or volunteer emergency medical
technician is fully vested to receive a service award once he or she attains 15 years
of service for a municipality and reaches the age of 53. Under current law, vesting
occurs once a volunteer fire fighter, first responder, or volunteer emergency medical
technician attains 20 years of service and reaches the age of 60.
Under this bill, no later than September 15 of each even-numbered year, the
legislature must submit to DOA the following proposals, which correspond to certain
budget proposals required under current law for all executive state agencies:
1. A proposal to reduce the legislature's budget, subject to certain limitations,
for each fiscal year of the succeeding fiscal biennium by an amount equal to a total
of 5 percent of its base level for the current fiscal year.
2. A proposal to maintain its base level for the current fiscal year, subject to
certain limitations, for each fiscal year of the succeeding fiscal biennium.
This bill also sets the per diem compensation received by a member of the Ethics
Commission or of the Elections Commission at $50 for each day the member attends
or participates in a meeting of the member's commission. Currently, members of
each commission receive, for each day the commission member was actually and
necessarily engaged in performing his or her duties, a per diem equal to the amount
paid to a reserve judge sitting in circuit court.
This bill requires the Elections Commission to spend funds received from the
federal government under the Help America Vote Act on the costs of election
administration before spending state funds appropriated for the purpose of replacing
HAVA funds once they have been depleted.
This bill transfers the administration of telecommunications relay service from
DOA to PSC. Current law does not define “telecommunications relay service,” but
it refers to a service that allows individuals with speech or hearing challenges to
engage in voice telecommunications in a manner that is functionally equivalent to
individuals without those challenges.
taxation
Income taxation
Under this bill, an individual who is eligible to claim the federal Earned Income
Tax Credit may claim as a credit against Wisconsin taxes due 11 percent of the
amount that the taxpayer may claim under the federal credit if the taxpayer has one
or two qualifying children who have the same principal place of abode as the
taxpayer. The credit is refundable. Currently, the percentage of the federal EITC
that an individual may claim for Wisconsin purposes is 4 percent of the EITC if the
claimant has one qualifying child with the same principal place of abode, 11 percent
if the claimant has two qualifying children, and 34 percent if the claimant has three
or more qualifying children. The bill does not change the percentage for claimants
with three or more qualifying children.
This bill creates a refundable individual income tax credit, based on the EITC,
for noncustodial parents. A claimant who meets a number of conditions may claim
a credit equal to 7.5 percent of the federal basic EITC for which the claimant would
have been eligible if he or she had a qualifying child under the EITC.
To be eligible to claim the credit, all of the following must apply:
1. The claimant did not claim the state EITC, is at least 18 years old, and is a
full-year resident of this state.
2. The claimant is the parent of at least one child who did not reside with him
or her.
3. The claimant was subject to a court order, for at least one-half of the tax year,
requiring him or her to make child support payments, and DOR has verified that the
claimant did in fact make such payments.
This bill authorizes an EITC claimant, who becomes married in the taxable
year, to claim the greater of either the EITC that is calculated based on his or her
current status as a married individual, or the EITC that he or she claimed in the
immediately preceding taxable year. For the next two taxable years, such an
individual may continue to claim the greater of either the EITC calculated for
current year purposes, or the amount that he or she claimed in the taxable year
before the year in which the claimant became married. Generally, married persons
may not claim the EITC.
This bill creates a refundable individual income tax credit for individuals ages
18 to 21 who were either previously in foster care but aged out at age 18 or previously
designated disabled under federal law, as a minor, but lost their disability status
resulting from a redetermination at age 18. The credit that may be claimed is equal
to 125 percent of the federal earned income tax credit for an individual who has no
dependent children and may be claimed without regard to the age requirements for
the federal EITC. The bill requires DOR to work with DCF and DHS to verify the
claims of the claimants.
Under this bill, for homestead tax credit claims filed in 2018 and thereafter,
claims may no longer be filed under current law by an individual who is not disabled
or by an individual under the age of 62. The bill creates a new method to calculate
the homestead tax credit for such individuals, based on the current law provisions,
except able-bodied individuals and those under the age of 62 must have some earned
income in the year to which the claim relates. Under the bill, the credit is calculated
based on the lesser of 20 percent of the claimant's earned income in the taxable year,
or the claimant's property taxes or rent constituting property taxes accrued in that
year on the claimant's homestead.
Beginning with claims filed in 2018, this bill indexes for inflation two of the
homestead tax credit formula factors, maximum income and income threshold, but
only for claimants who are disabled or age 62 or older.
Under this bill, eligibility to claim the EITC and the homestead tax credit is
limited for certain high-wage earners who have investment or business losses in
excess of $15,000 in the year to which the claim relates. The limitation created in
the bill does not apply to a farmer whose primary income is from farming and whose
farming generates less than $250,000 in gross receipts.
Under this bill, for a married couple that files a joint income tax return, both
spouses must be full-year residents of this state to be eligible to claim the working
families tax credit.
This bill exempts from individual income taxation interest earned on bonds
issued by WHEFA.
This bill clarifies that, when a taxpayer calculates the itemized deductions
credit, the definition of Internal Revenue Code does not include adjustments made
under the federal alternative minimum tax. The bill also modifies the calculation
of the itemized deductions credit for nonresidents of this state by increasing the
amount of the standard deduction that may be used by a nonresident to determine
the claimable level of itemized deductions.
This bill changes the due date for a partnership, limited liability company,
corporation, or tax-option corporation to file a state income or franchise tax return
so that the return is due on the same date that the entity's federal income tax return
is due. The bill also provides that a corporation that is required to pay periodic
installments of estimated Wisconsin income or franchise tax must pay the first
installment of the tax on or before the 15th day of the fourth month of the
corporation's taxable year, except that, if the corporation's taxable year begins in
April, the first installment must be paid in the third month of the corporation's
taxable year. Under current law, the first installment for all corporations is due on
the 15th day of the third month of the corporation's taxable year.
This bill also changes the due date for a partnership, limited liability company,
tax-option corporation, estate, or trust (pass-through entity) to file a withholding
tax return for amounts withheld from income of the pass-through entity that are
distributable to a nonresident partner, member, shareholder, or beneficiary. Under
the bill, a pass-through entity's withholding tax return is due on the same date that
the pass-through entity's federal income tax return is due.
Under current law, if a pass-through entity underpays estimated withholding
tax, the pass-through entity must pay interest on the amount of the underpayment
for the period of the underpayment. This bill provides that no interest must be paid
if the secretary of revenue determines that because of casualty, disaster, or other
unusual circumstances it is not equitable to impose interest.
This bill provides that a taxpayer may not carry forward a net operating or a
net business loss to offset future income of the taxpayer unless the taxpayer filed a
tax return to claim the loss within four years after the due date for filing the tax
return for the taxable year in which the loss was incurred. Additionally, the bill
provides that a taxpayer that is allowed to carry back the loss to offset income in prior
years may only do so if the taxpayer files a tax return to claim the carry-back within
four years after the due date for filing the tax return for the taxable year to which
the loss is carried back.
This bill makes various changes to the requirements for when and how certain
information related to income and franchise taxes must be filed with DOR. The bill
requires that a taxpayer that files ten or more wage statements or ten or more of any
one type of information return with DOR must file those statements or returns
electronically. Under current law, the electronic filing requirement applies to a
taxpayer that files 50 or more statements or returns.
