LRBs0057/1
KRP&EKL:ahe
2019 - 2020 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 84
October 14, 2019 - Offered by Representative Tauchen.
AB84-ASA1,1,6 1An Act to amend 20.566 (1) (hp), 71.10 (5s) (c) and 71.10 (5s) (e); and to create
271.05 (27), 71.10 (5jm), 71.21 (4m), 71.26 (2) (a) 13., 71.36 (1m) (d), 71.365 (4m)
3(d) 1m., 71.45 (2) (a) 21. and 115.3415 of the statutes; relating to: imposing
4requirements related to school lunch and breakfast programs in certain
5schools, creating an income and franchise tax subtraction for donations to repay
6school meal debt, and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill 1) requires certain schools to provide a school lunch or breakfast to a
pupil who requests such a meal; 2) prohibits those schools from taking certain actions
against a pupil who is unable to pay for those meals; 3) allows taxpayers to deduct
donations made to schools to repay pupils' meal debts; and 4) creates a checkoff on
the individual income tax return for donations to schools to repay pupils' meal debts.
The bill defines “school” as a public school, including an independent charter
school, private school, tribal school, the Wisconsin Educational Services Program for
the Deaf and Hard of Hearing, or the Wisconsin Center for the Blind and Visually
Impaired, provided the school, program, or center receives state aid for providing
school lunches and breakfasts (free or reduced-price meals).

Requirement to provide quality meals
Under the bill, the school board of a school district, operator of an independent
charter school, governing body of a private school, governing body of a tribal school,
director of the program, or director of the center (governing body) must provide a
meal that is of a similar quality to a free or reduced-price meal (quality meal) to a
pupil who requests such a meal, regardless of the pupil's ability to pay for the meal,
and prohibits the governing body from providing a meal of inferior quality in place
of a quality meal. If the pupil is homeless and is enrolled in a public school, including
an independent charter school, the governing body of the school must provide the
quality meal to the pupil at no cost to the pupil.
Prohibited practices
The bill prohibits the governing body of a school from doing any of the following:
1. Publicly identifying or stigmatizing a pupil who is unable to pay for a quality
meal or who has outstanding debt related to a quality meal.
2. Requiring a pupil who has received a quality meal to relinquish or throw
away that quality meal because the pupil is unable to pay for the quality meal or has
outstanding debt related to a quality meal.
3. Communicating directly with a pupil in grades kindergarten to eight
concerning the pupil's inability to pay for a quality meal or to pay outstanding debt
related to a quality meal.
4. Requiring a pupil who is unable to pay for a quality meal to do chores or other
work as a condition of receiving the quality meal, unless the pupil's parent or
guardian consents.
5. Restricting a pupil's participation in graduation activities on the basis that
the pupil is unable to pay for a quality meal or has outstanding debt related to a
quality meal.
6. Withholding a pupil's high school diploma, refusing to promote a pupil to the
next grade, or withholding a pupil's high school transcript on the basis that the pupil
is unable to pay for a quality meal or has outstanding debt related to a quality meal.
Deduction for school meal debt donations
The bill allows a taxpayer, when calculating income for income or franchise tax
purposes, to deduct a donation made to a school's governing body to repay pupils'
debts related to quality meals. The maximum amount that a taxpayer may deduct
each year is $25,000. A taxpayer may not place any conditions on the donation, such
as requesting that it be used to pay the debt of a specific pupil, or receive anything
of value in exchange. In order to deduct the donation, the taxpayer must provide the
Department of Revenue with written certification from the governing body stating
that the governing body will use the donation solely for the purpose of repaying
pupils' meal debts.
Tax checkoff program
This bill creates an individual income tax checkoff for donations to a school's
governing body to be used solely for the repayment of pupils' debts related to quality
meals. A governing body that is owed meal debt may apply to DOR to be included
on the list of eligible donees under the checkoff program. The individual making the

checkoff donation must specify which listed governing body is to receive the funds.
The bill requires that an amount equal to the total amount of designations received,
less the total cost of administering the income tax checkoff procedure, be transferred
to the designated governing bodies.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB84-ASA1,1 1Section 1. 20.566 (1) (hp) of the statutes is amended to read:
AB84-ASA1,3,82 20.566 (1) (hp) Administration of income tax checkoff voluntary payments. The
3amounts in the schedule for the payment of all administrative costs, including data
4processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5g), (5h),
5(5i), (5j), (5jm), (5k), (5km), and (5m), and 71.30 (10). All moneys specified for deposit
6in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5g) (i), (5h)
7(i), (5i) (i), (5j) (i), (5jm) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11)
8(i) shall be credited to this appropriation account.
AB84-ASA1,2 9Section 2 . 71.05 (27) of the statutes is created to read:
AB84-ASA1,3,1010 71.05 (27) School meal debt donations. (a) In this subsection:
AB84-ASA1,3,1311 1. “Claimant" means an individual; an individual partner or member of a
12partnership, limited liability company, or limited liability partnership; or an
13individual shareholder of a tax-option corporation.
AB84-ASA1,3,1414 2. “Governing body” has the meaning given in s. 115.3415 (1) (a).
AB84-ASA1,3,1615 3. “School meal debt” means money owed by a pupil to a governing body due
16to the pupil receiving a quality meal, as defined in s. 115.3415 (1) (b).
AB84-ASA1,3,1917 4. “School meal debt donation” means an amount paid by a claimant to a
18governing body to be used by the governing body solely for the purpose of repaying
19school meal debt.
AB84-ASA1,4,3
1(b) Subject to the limitations in this subsection, a claimant may subtract from
2federal adjusted gross income the amount, not to exceed $25,000, of the school meal
3debt donation paid by the claimant in the year to which the claim relates.
AB84-ASA1,4,64 (c) No subtraction is allowed under this subsection if the claimant places a
5condition on the school meal debt donation, requests the donation be used to repay
6the debt of a specific pupil, or receives anything of value in exchange for the donation.
AB84-ASA1,4,117 (d) No subtraction is allowed under this subsection unless the claimant
8receives certification from the governing body, on a form provided by the department,
9that the governing body will use the donation solely for the purpose of repaying
10school meal debt and the claimant includes the form with the claimant's income tax
11return for the year to which the claim relates.
AB84-ASA1,3 12Section 3. 71.10 (5jm) of the statutes is created to read:
AB84-ASA1,4,1313 71.10 (5jm) School meal debt donations. (a) Definitions. In this subsection:
AB84-ASA1,4,1414 1. “Department" means the department of revenue.
AB84-ASA1,4,1615 2. “Eligible governing body” means a governing body, as defined in s. 115.3415
16(1) (a), whose application under par. (e) 1. has been approved by the department.
AB84-ASA1,4,1817 3. “School meal debt” means money owed by a pupil to a governing body due
18to the pupil receiving a quality meal, as defined in s. 115.3415 (1) (b).
AB84-ASA1,4,2319 (b) Voluntary payments. 1. `Designation on return.' Subject to sub. (5s), every
20individual filing an income tax return who has a tax liability or is entitled to a tax
21refund may designate on the return any amount of additional payment or any
22amount of a refund due that individual as a donation to an eligible governing body
23for the repayment of school meal debt.
AB84-ASA1,5,3
12. `Designation added to tax owed.' If the individual owes any tax, the
2individual shall remit in full the tax due and the amount designated under subd. 1.
3when the individual files a tax return.
AB84-ASA1,5,74 3. `Designation deducted from refund.' Except as provided in par. (d), if the
5individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
6(3) and (3m), the department shall deduct the amount designated under subd. 1. from
7the amount of the refund.
AB84-ASA1,5,108 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
9to remit an amount equal to or in excess of the total of the actual tax due, after error
10corrections, and the amount designated under par. (b) 1.:
AB84-ASA1,5,1511 1. The department shall reduce the designation under par. (b) 1. to reflect the
12amount remitted in excess of the actual tax due, after error corrections, if the
13individual remitted an amount in excess of the actual tax due, after error corrections,
14but less than the total of the actual tax due, after error corrections, and the amount
15originally designated on the return under par. (b) 1.
AB84-ASA1,5,1716 2. The designation under par. (b) 1. is void if the individual remitted an amount
17equal to or less than the actual tax due, after error corrections.
AB84-ASA1,5,2318 (d) Errors; insufficient refund. If an individual is owed a refund that does not
19equal or exceed the amount designated under par. (b) 1., after crediting under ss.
2071.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall
21reduce the designation to reflect the actual amount of the refund that the individual
22is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after
23error corrections.
AB84-ASA1,6,624 (e) Eligible governing bodies; failure to select governing body. 1. Annually, no
25later than July 1, a governing body that is owed school meal debt may apply to the

1department, on a form provided by the department, to receive donations designated
2under par. (b) 1. The form shall require that the governing body report the amount
3of school meal debt owed to it, the number of pupils owing the debt, and any other
4information requested by the department. Upon a determination by the department
5that a governing body has complied with this paragraph, the department shall
6approve the governing body's application.
AB84-ASA1,6,97 2. A designation under par. (b) 1. shall be void if the individual fails to select,
8on the individual's income tax return, an eligible governing body to receive the
9donation.
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