AB56,964
6Section
964. 71.47 (1dx) (a) 5. of the statutes is amended to read:
AB56,644,217
71.47
(1dx) (a) 5. “Member of a targeted group" means a person who resides
8in an area designated by the federal government as an economic revitalization area,
9a person who is employed in an unsubsidized job but meets the eligibility
10requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
11a person who is
employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or
12in a
trial employment match program job subsidized employment placement, as
13defined in s. 49.141 (1)
(n) (Lm), a person who is eligible for child care assistance
14under s. 49.155, a person who is a vocational rehabilitation referral, an economically
15disadvantaged youth, an economically disadvantaged veteran, a supplemental
16security income recipient, a general assistance recipient, an economically
17disadvantaged ex-convict, a qualified summer youth employee, as defined in
26 USC
1851 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or a food stamp
19recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.,
202013 stats., by a designated local agency, as defined in s. 71.47 (1dj) (am) 2., 2013
21stats.
AB56,965
22Section
965. 71.47 (4) (k) 1. of the statutes is amended to read:
AB56,645,423
71.47
(4) (k) 1.
The For taxable years beginning after December 31, 2017, and
24before January 1, 2020, the amount of the claim not used to offset the tax due, not
25to exceed 10 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6.,
1shall be certified by the department of revenue to the department of administration
2for payment
by check, share draft, or other draft drawn from the appropriation
3account under s. 20.835 (2) (d).
A person who is certified to claim tax benefits under
4s. 238.396 (3) or (3m) is not eligible to receive the payment under this subdivision.
AB56,966
5Section
966. 71.47 (4) (k) 1m. of the statutes is created to read:
AB56,645,126
71.47
(4) (k) 1m. For taxable years beginning after December 31, 2019, the
7amount of the claim not used to offset the tax due, not to exceed 20 percent of the
8allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
9department of revenue to the department of administration for payment from the
10appropriation account under s. 20.835 (2) (d). A person who is certified to claim tax
11benefits under s. 238.396 (3) or (3m) is not eligible to receive the payment under this
12subdivision.
AB56,967
13Section
967. 71.47 (4) (k) 2. of the statutes is amended to read:
AB56,645,1914
71.47
(4) (k) 2. The amount of the claim not used to offset the tax due and not
15certified for payment under subd. 1.
or 1m. may be carried forward and credited
16against Wisconsin income or franchise taxes otherwise due for the following 15
17taxable years to the extent not offset by these taxes otherwise due in all intervening
18years between the year in which the expense was incurred and the year in which the
19carry-forward credit is claimed.
AB56,968
20Section
968. 71.47 (6) (a) 3. of the statutes is amended to read:
AB56,646,921
71.47
(6) (a) 3. For taxable years beginning after December 31, 2013,
and before
22January 1, 2019, any person may claim as a credit against taxes otherwise due under
23s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs
24of qualified rehabilitation expenditures, as defined in section
47 (c) (2) of the Internal
25Revenue Code, for qualified rehabilitated buildings, as defined in section
47 (c) (1)
1of the Internal Revenue Code, on property located in this state, if the cost of the
2person's qualified rehabilitation expenditures is at least $50,000 and the
3rehabilitated property is placed in service after December 31, 2013, and regardless
4of whether the rehabilitated property is used for multiple or revenue-providing
5purposes. No credit may be claimed under this subdivision for property listed as a
6contributing building in the state register of historic places or in the national register
7of historic places and no credit may be claimed under this subdivision for nonhistoric,
8nonresidential property converted into housing if the property has been previously
9used for housing.
AB56,969
10Section
969. 71.47 (6) (cn) (intro.) of the statutes is amended to read:
AB56,646,1311
71.47
(6) (cn) (intro.) For taxable years beginning after December 31, 2014,
and
12before January 1, 2019, the Wisconsin Economic Development Corporation shall
13certify a person to claim a credit under par. (a) 3. if all of the following apply:
AB56,970
14Section
970. 71.47 (6) (e) of the statutes is renumbered 71.47 (6) (e) 1.
AB56,971
15Section
971. 71.47 (6) (e) 2. of the statutes is created to read:
AB56,646,1916
71.47
(6) (e) 2. No credit may be claimed under par. (a) 3. for taxable years
17beginning after December 31, 2018. Credits under par. (a) 3. for taxable years that
18begin before January 1, 2019, may be carried forward to taxable years that begin
19after December 31, 2018.
AB56,972
20Section 972
. 71.49 (1) (f) of the statutes is amended to read:
AB56,647,521
71.49
(1) (f) The total of farmland preservation credit under subch. IX,
22farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility
23investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing
24facility investment credit under s. 71.47 (3r), woody biomass harvesting and
25processing credit under s. 71.47 (3rm), food processing plant and food warehouse
1investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47
2(3w), business development credit under s. 71.47 (3y), research credit under s. 71.47
3(4) (k) 1.
and 1m., film production services credit under s. 71.47 (5f), film production
4company investment credit under s. 71.47 (5h), beginning farmer and farm asset
5owner tax credit under s. 71.47 (8r), and estimated tax payments under s. 71.48.
AB56,973
6Section
973. 71.52 (6) of the statutes is amended to read:
AB56,648,207
71.52
(6) “Income" means the sum of Wisconsin adjusted gross income and the
8following amounts, to the extent not included in Wisconsin adjusted gross income:
9maintenance payments (except foster care maintenance and supplementary
10payments excludable under section
131 of the internal revenue code), support money,
11cash public assistance (not including credit granted under this subchapter and
12amounts under s. 46.27
, 2017 stats.), cash benefits paid by counties under s. 59.53
13(21), the gross amount of any pension or annuity (including railroad retirement
14benefits, all payments received under the federal social security act and veterans
15disability pensions), nontaxable interest received from the federal government or
16any of its instrumentalities, nontaxable interest received on state or municipal
17bonds, worker's compensation, unemployment insurance, the gross amount of “loss
18of time" insurance, compensation and other cash benefits received from the United
19States for past or present service in the armed forces, scholarship and fellowship gifts
20or income, capital gains, gain on the sale of a personal residence excluded under
21section
121 of the internal revenue code, dividends, income of a nonresident or
22part-year resident who is married to a full-year resident, housing allowances
23provided to members of the clergy, the amount by which a resident manager's rent
24is reduced, nontaxable income of an American Indian, nontaxable income from
25sources outside this state and nontaxable deferred compensation. Intangible drilling
1costs, depletion allowances and depreciation, including first-year depreciation
2allowances under section
179 of the internal revenue code, amortization,
3contributions to individual retirement accounts under section
219 of the internal
4revenue code, contributions to Keogh plans, net operating loss carry-backs and
5carry-forwards, capital loss carry-forwards, and disqualified losses deducted in
6determining Wisconsin adjusted gross income shall be added to “income". “
Income"
7does not include gifts from natural persons, cash reimbursement payments made
8under title XX of the federal social security act, surplus food or other relief in kind
9supplied by a governmental agency, the gain on the sale of a personal residence
10deferred under section
1034 of the internal revenue code or nonrecognized gain from
11involuntary conversions under section
1033 of the internal revenue code. Amounts
12not included in adjusted gross income but added to “income" under this subsection
13in a previous year and repaid may be subtracted from income for the year during
14which they are repaid. Scholarship and fellowship gifts or income that are included
15in Wisconsin adjusted gross income and that were added to household income for
16purposes of determining the credit under this subchapter in a previous year may be
17subtracted from income for the current year in determining the credit under this
18subchapter. A marital property agreement or unilateral statement under ch. 766 has
19no effect in computing “income" for a person whose homestead is not the same as the
20homestead of that person's spouse.
AB56,974
21Section 974
. 71.54 (1) (g) (intro.) of the statutes is amended to read:
AB56,648,2522
71.54
(1) (g)
2012 and thereafter to 2019. (intro.) The amount of any claim
for
23calendar years beginning before January 1, 2020, filed in 2012 and thereafter and
24based on property taxes accrued or rent constituting property taxes accrued during
25the previous year is limited as follows:
AB56,975
1Section
975. 71.54 (1) (h) of the statutes is created to read:
AB56,649,52
71.54
(1) (h)
2020 and thereafter. Subject to sub. (2m), the amount of any claim
3for calendar years beginning after December 31, 2019, filed in 2020 and thereafter,
4and based on property taxes accrued or rent constituting property taxes accrued
5during the previous year is limited as follows:
AB56,649,86
1. If the household income was $8,060 or less in the year to which the claim
7relates, the claim is limited to 80 percent of the property taxes accrued or rent
8constituting property taxes accrued or both in that year on the claimant's homestead.
AB56,649,139
2. If the household income was more than $8,060 in the year to which the claim
10relates, the claim is limited to 80 percent of the amount by which the property taxes
11accrued or rent constituting property taxes accrued or both in that year on the
12claimant's homestead exceeds 6.655 percent of the household income exceeding
13$8,060.
AB56,649,1514
3. No credit may be allowed if the household income of a claimant exceeds
15$30,000.
AB56,649,1716
4. Notwithstanding the time limitations described in par. (g) (intro.), the
17provisions of par. (g) 4., 5., 6., and 7. apply to claims filed under this paragraph.
AB56,976
18Section 976
. 71.54 (2) (b) 4. of the statutes is amended to read:
AB56,649,2019
71.54
(2) (b) 4. In calendar years 2011
or any subsequent calendar year to 2019,
20$1,460.
AB56,977
21Section 977
. 71.54 (2) (b) 5. of the statutes is created to read:
AB56,649,2322
71.54
(2) (b) 5. Subject to sub. (2m), in calendar year 2020 or any subsequent
23calendar year, $1,460.
AB56,978
24Section 978
. 71.54 (2m) of the statutes is amended to read:
AB56,650,18
171.54
(2m) Indexing for inflation; 2010 2020 and thereafter. (a) For calendar
2years beginning after December 31,
2009, and before January 1, 2011 2019, the dollar
3amounts of the threshold income under sub. (1)
(f)
(h) 1. and 2., the maximum
4household income under sub. (1)
(f) (h) 3. and the maximum property taxes under
5sub. (2) (b)
3. 5. shall be increased each year by a percentage equal to the percentage
6change between the U.S. consumer price index for all urban consumers, U.S. city
7average, for the 12-month average of the U.S. consumer price index for the month
8of August of the year before the previous year through the month of July of the
9previous year and the U.S. consumer price index for all urban consumers, U.S. city
10average, for the 12-month average of the U.S. consumer price index for August
2007 112017 through July
2008 2018, as determined by the federal department of labor,
12except that the adjustment may occur only if the percentage is a positive number.
13Each amount that is revised under this paragraph shall be rounded to the nearest
14multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
15is a multiple of $5, such an amount shall be increased to the next higher multiple of
16$10. The department of revenue shall annually adjust the changes in dollar amounts
17required under this paragraph and incorporate the changes into the income tax
18forms and instructions.
AB56,650,2419
(b) The department of revenue shall
annually adjust the slope under sub. (1)
20(f) (h) 2. such that, as a claimant's income increases from the threshold income as
21calculated under par. (a), to an amount that exceeds the maximum household income
22as calculated under par. (a), the credit that may be claimed is reduced to $0 and the
23department of revenue shall incorporate the changes into the income tax forms and
24instructions.
AB56,979
25Section
979. 71.54 (2m) (c) of the statutes is created to read:
AB56,651,4
171.54
(2m) (c) Notwithstanding the indexing provisions under par. (a), the
2dollar amount of maximum household income under sub. (1) (h) 3. may not be
3indexed for a claim filed for calendar years beginning after December 31, 2019, and
4before January 1, 2021.
AB56,980
5Section
980. 71.58 (7) (a) of the statutes is amended to read:
AB56,651,106
71.58
(7) (a) For an individual, means income as defined under s. 71.52 (6), plus
7nonfarm business losses, plus amounts under s. 46.27
, 2017 stats., less net operating
8loss carry-forwards, less first-year depreciation allowances under section
179 of the
9internal revenue code and less the first $25,000 of depreciation expenses in respect
10to the farm claimed by all of the individuals in a household.
AB56,981
11Section
981. 71.78 (4) (m) of the statutes is amended to read:
AB56,651,1512
71.78
(4) (m) The chief executive officer of the Wisconsin Economic
13Development Corporation and employees of the corporation to the extent necessary
14to administer
the development zone program economic development programs under
15subch. II of ch. 238.
AB56,982
16Section
982. 71.78 (5) of the statutes is amended to read:
AB56,651,2117
71.78
(5) Agreement with department. Copies of returns and claims specified
18in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
19furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
20(n), (o) and (q) or under an agreement between the department of revenue and
21another agency of government
or the Wisconsin Economic Development Corporation.
AB56,983
22Section
983. 71.80 (25) (a) of the statutes is renumbered 71.80 (25), and 71.80
23(25) (title), as renumbered, is amended to read:
AB56,651,2524
71.80
(25) (title)
Net operating and business loss carry-forward and
25carry-back.
AB56,984
1Section
984. 71.80 (25) (b) of the statutes is repealed.
AB56,985
2Section 985
. 71.83 (1) (ch) of the statutes is created to read:
AB56,652,93
71.83
(1) (ch)
First-time home buyers savings account withdrawals. If an
4account holder, as defined under s. 71.10 (10) (a) 1., or an account holder's estate is
5required to add any amount to federal adjusted gross income under s. 71.05 (6) (a)
629., the account holder or the account holder's estate shall also pay an amount equal
7to 10 percent of the amount that was added to income under s. 71.05 (6) (a) 29. The
8department of revenue shall assess, levy, and collect the penalty under this
9paragraph as it assesses, levies, and collects taxes under this chapter.
AB56,986
10Section
986. 71.93 (title) of the statutes is amended to read:
AB56,652,12
1171.93 (title)
Setoffs for other state agencies and debt collection for state
12agencies, municipalities, and counties.
AB56,987
13Section
987. 71.93 (1) (a) 3. of the statutes is repealed.
AB56,988
14Section
988. 71.93 (1) (a) 4. of the statutes is repealed.
AB56,989
15Section
989. 71.93 (1) (a) 5. of the statutes is repealed.
AB56,990
16Section
990. 71.93 (1) (a) 6. of the statutes is repealed.
AB56,991
17Section 991
. 71.93 (1) (a) 7m. of the statutes is repealed.
AB56,992
18Section
992. 71.93 (1) (a) 8. of the statutes is repealed.
AB56,993
19Section
993. 71.93 (1) (a) 9. of the statutes is created to read:
AB56,652,2320
71.93
(1) (a) 9. A delinquent child support or spousal support obligation that
21is certified under s. 49.855 and is owed to, or may be recovered by the department
22of children and families on behalf of, a custodial parent, former spouse, or other
23person.
AB56,994
24Section
994. 71.93 (1) (a) 10. of the statutes is created to read:
AB56,653,3
171.93
(1) (a) 10. Restitution owed pursuant to an order or judgment under s.
2973.09 (3) (b) or 973.20 (1r) that may be owed to, paid to, or recovered by the victim,
3the department of corrections, a court, or a clerk of court.
AB56,995
4Section
995. 71.93 (1) (b) of the statutes is amended to read:
AB56,653,75
71.93
(1) (b) “Debtor" means any person
owing a debt
to a state agency and any
6person who owes a delinquent child support or spousal support obligation to an
7agency of another state.
AB56,996
8Section
996. 71.93 (1) (d) 3. of the statutes is created to read:
AB56,653,109
71.93
(1) (d) 3. A lottery prize equal to at least $600 that exceeds a debtor's
10Wisconsin tax liability or other liability owed to the department.
AB56,997
11Section
997. 71.93 (1) (d) 4. of the statutes is created to read:
AB56,653,1412
71.93
(1) (d) 4. Compensation or payment owed to a lottery retailer under ch.
13565, whether owed by statute, rule, or contract, that exceeds a debtor's Wisconsin tax
14liability or liability owed to the department.
AB56,998
15Section
998. 71.93 (1) (e) of the statutes is renumbered 71.93 (1) (e) (intro.) and
16amended to read:
AB56,653,1817
71.93
(1) (e) (intro.) “State agency"
has the meaning set forth under s. 20.001
18(1). means any of the following:
AB56,999
19Section
999. 71.93 (1) (e) 1. of the statutes is created to read:
AB56,653,2120
71.93
(1) (e) 1. An office, department, or independent agency in the executive
21branch of the Wisconsin state government, the legislature, or the courts.
AB56,1000
22Section
1000. 71.93 (1) (e) 2. of the statutes is created to read:
AB56,653,2323
71.93
(1) (e) 2. The State of Wisconsin.
AB56,1001
24Section
1001. 71.93 (2) (title) of the statutes is amended to read:
AB56,653,2525
71.93
(2) (title)
Certification
of state agency debts.
AB56,1002
1Section
1002. 71.93 (2) of the statutes is renumbered 71.93 (2) (a) and
2amended to read:
AB56,654,113
71.93
(2) (a) A state agency may certify to the department any properly
4identified debt exceeding $20 so that the department may set off the amount of the
5debt against a refund to the debtor or so that the department of administration may
6reduce a disbursement to the debtor by the amount of the debt. At least 30 days prior
7to certification each debtor shall be sent a notice by the state agency of its intent to
8certify the debt to the department for setoff or reduction and of the debtor's right of
9appeal. At the time of certification, the certifying state agency shall furnish the
10social security number
or operator's license number of individual debtors and the
11federal employer identification number of other debtors.
AB56,1003
12Section
1003. 71.93 (2) (b) of the statutes is created to read:
AB56,654,2013
71.93
(2) (b) A state agency wishing to certify a debt to the department shall
14enter into a written agreement with the department prior to any certification under
15par. (a). A certification of debt by a state agency, or changes to a certification, shall
16be in a manner and form prescribed by the department. The secretary of revenue
17shall be the final authority in the resolution of an interagency dispute regarding the
18certification of a debt. If a refund or disbursement is adjusted after a setoff or
19reduction, the department may readjust any erroneous settlement with the
20certifying state agency.
AB56,1004
21Section
1004. 71.93 (3) (title) of the statutes is repealed and recreated to read:
AB56,654,2222
71.93
(3) (title)
Setoff.
AB56,1005
23Section
1005. 71.93 (3) (a) (intro.) of the statutes is amended to read:
AB56,655,524
71.93
(3) (a) (intro.) The department of revenue shall
setoff set off any debt or
25other amount owed to the department, regardless of the origin of the debt or of the
1amount, its nature or its date
. The department's setoff shall include the use of
2unclaimed property owed to the debtor under s. 177.24, against a refund owed to the
3debtor. If after the setoff there remains a refund in excess of $10, the department
4shall set off the remaining refund against certified debts
of other entities in the
5following order:
AB56,1006
6Section 1006
. 71.93 (3) (a) 1. of the statutes is amended to read:
AB56,655,87
71.93
(3) (a) 1. Debt under s. 49.855 (1), certified by the department of children
8and families under sub. (2)
(a).
AB56,1007
9Section
1007. 71.93 (3) (a) 1m. of the statutes is amended to read:
AB56,655,1110
71.93
(3) (a) 1m.
Debt certified
Restitution under
s. 973.20 (10) (b) sub. (1) (a)
1110. that is certified by the department of corrections, a court, or a clerk of court.
AB56,1008
12Section
1008. 71.93 (3) (a) 3. of the statutes is amended to read:
AB56,655,1413
71.93
(3) (a) 3. Debt
under s. 71.935 owed to
local units of government a
14municipality or county and collected pursuant to an agreement under sub. (8).
AB56,1009
15Section 1009
. 71.93 (3) (a) 4. of the statutes is amended to read: