SB111: Bill Text

SB111,827,23 69.14 (1) (e) (title) Father's Spouse's or father's name. 1. If Except as provided in par. (h), if the mother of a registrant under this section was married at any time from the conception to the birth of the registrant, the name of the husband spouse of the mother shall be entered on the birth record as the a legal father parent of the registrant. The name of the father parent entered under this subdivision may not be changed except by a proceeding under ch. 767.

SB111,1215 Section 1215 . 69.14 (1) (f) 1. of the statutes is amended to read:

SB111,828,6 69.14 (1) (f) 1. a. Except as provided under subd. 1. b., if the mother of a registrant of a birth record under this section is married to the father of the registrant at any time from the conception to the birth of the registrant, the given name and surname which that the mother and father of the registrant and her spouse enter for the registrant on the birth record shall be the given name and surname filed and registered on the birth record.

SB111,828,15 b. If the mother of a registrant of a birth record under this section is married to the father of the registrant at any time from the conception to the birth of the registrant and the mother is separated or divorced from the father of the registrant at the time of birth, the given name and surname which that the parent of the registrant with actual custody enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record, except that if a court has granted legal custody of the registrant, the given name and surname which that the person with legal custody enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record.

SB111,828,23 c. If the mother of a registrant of a birth record under this section is not married to the father of the registrant at any time from the conception to the birth of the registrant, the given name and surname which that the mother of the registrant enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record, except that if a court has granted legal custody of the registrant, the given name and surname which that the person with legal custody enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record.

SB111,1216 Section 1216 . 69.14 (1) (g) of the statutes is amended to read:

SB111,829,7 69.14 (1) (g) Birth by artificial insemination. If the registrant of a birth record under this section is born as a result of artificial insemination under the requirements of s. 891.40, the husband spouse of the woman person inseminated shall be considered the father a parent of the registrant on the birth record. If the registrant is born as a result of artificial insemination which does not satisfy the requirements of s. 891.40, the information about the father of the registrant shall be omitted from the registrant's birth record.

SB111,1217 Section 1217 . 69.14 (2) (b) 2. d. of the statutes is amended to read:

SB111,829,12 69.14 (2) (b) 2. d. The full name of the father or the mother's spouse, except that if the mother was not married at the time of conception or birth or between conception and birth of the registrant, the name of the father may not be entered except as provided under s. 69.15 (3).

SB111,1218 Section 1218 . 69.15 (1) of the statutes is amended to read:

SB111,829,18 69.15 (1) Birth record information changes. The state registrar may change information on a birth record registered in this state which was correct at the time the birth record was filed under a court or administrative order issued in this state, in another state or in Canada or under the valid order of a court of any federally recognized Indian tribe, band, or nation if all of the following occur:

SB111,829,20 (a) The order provides for an adoption, name change, or name change with sex change or establishes paternity; and or parentage.

SB111,829,25 (b) A clerk of court or, for a paternity or parentage action, a clerk of court or county child support agency under s. 59.53 (5), sends the state registrar a certified report of an order of a court in this state in the method prescribed by the state registrar or, in the case of any other order, the state registrar receives a certified copy of the order and the proper fee under s. 69.22.

SB111,1219 Section 1219. 69.15 (3) (title) and (a) (intro.), 1., 2. and 3. of the statutes are amended to read:

SB111,830,7 69.15 (3) (title) Paternity Parentage. (a) (intro.) If the state registrar receives an order under sub. (1) that establishes paternity or determines that the man person whose name appears on a registrant's birth record is not the father parent of the registrant, or a report under s. 767.804 (1) (c) that shows a conclusive determination of paternity, the state registrar shall do the following, as appropriate:

SB111,830,11 1. Prepare under sub. (6) a new record omitting the father's parent's name if the order determines that the man person whose name appears on a registrant's birth record is not the father parent of the registrant and if there is no adjudicated father.

SB111,830,14 2. Prepare under sub. (6) a new record for the subject of a paternity action changing the name of the father parent if the name of the adjudicated father is different than the name of the man person on the birth record.

SB111,830,17 3. Except as provided under subd. 4., insert the name of the adjudicated or conclusively determined father on the original birth record if the name of the father that parent was omitted on the original record.

SB111,1220 Section 1220 . 69.15 (3) (b) 1., 2., 3. and 4. (intro.), a. and b. of the statutes are amended to read:

SB111,831,3 69.15 (3) (b) 1. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity parentage in the manner prescribed by the state registrar and signed by both of the birth natural parents of a child determined to be a marital child under s. 767.803, a certified copy of the parents' marriage record, and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of the husband spouse of the person who gave birth from the marriage record as the father parent if the name of the father that parent was omitted on the original birth record. The state registrar shall include for the acknowledgment the items in s. 767.813 (5g).

SB111,831,8 2. Except as provided under par. (c), if the parent of a child determined to be a marital child under s. 767.803 dies after his or her marriage and before the statement acknowledging paternity parentage has been signed, the state registrar shall insert the name of the father parent under subd. 1. upon receipt of a court order determining that the husband spouse was the father parent of the child.

SB111,831,19 3. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity parentage in the method prescribed by the state registrar and signed by both parents, neither of whom was under the age of 18 years when the form was signed, along with the fee under s. 69.22, the state registrar shall insert the name of the father parent under subd. 1. The state registrar shall mark the record to show that the acknowledgement is on file. The acknowledgement shall be available to the department of children and families or a county child support agency under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any other person with a direct and tangible interest in the record. The state registrar shall include on the acknowledgment the information in s. 767.805 and the items in s. 767.813 (5g).

SB111,831,24 4. (intro.) If a registrant has not reached the age of 18 years and if any of the following indicate, in a statement acknowledging paternity parentage under subd. 1. or 3., that the given name or surname, or both, of the registrant should be changed on the birth record, the state registrar shall enter the name indicated on the birth record without a court order:

SB111,832,2 a. The mother of the parent who gave birth to the registrant, except as provided under subd. 4. b. and c.

SB111,832,4 b. The father of natural parent who did not give birth to the registrant if the father that parent has legal custody of the registrant.

SB111,1221 Section 1221 . 69.15 (3) (b) 3m. of the statutes is created to read:

SB111,832,12 69.15 (3) (b) 3m. Except as provided in par. (c), if the state registrar receives an acknowledgement of parentage on a form prescribed by the state registrar and signed by both of the people presumed to be natural parents under s. 891.41 (1) (b), a certified copy of the parents' marriage certificate, and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of the spouse from the marriage certificate as a parent if the name of that parent was omitted on the original birth certificate.

SB111,1222 Section 1222 . 69.15 (3) (d) of the statutes is amended to read:

SB111,832,16 69.15 (3) (d) The method prescribed by the state registrar for acknowledging paternity parentage shall require that the social security number of each of the registrant's parents be provided.

SB111,1223 Section 1223 . 69.15 (3m) (title) and (a) (intro.) of the statutes are amended to read:

SB111,832,22 69.15 (3m) (title) Rescission of statement acknowledging paternity parentage. (a) (intro.) A statement acknowledging paternity parentage that is filed with the state registrar under sub. (3) (b) 3. may be rescinded by either person who signed the statement as a parent of the registrant if all of the following apply:

SB111,1224 Section 1224 . 69.15 (3m) (a) 3. and (b) of the statutes are amended to read:

SB111,833,3 69.15 (3m) (a) 3. The person rescinding the statement files a rescission in the method prescribed under subd. 2. before the day on which a court or circuit court commissioner makes an order in an action affecting the family involving the man person who signed the statement and the child who is the subject of the statement or before 60 days elapse after the statement was filed, whichever occurs first.

SB111,833,7 (b) If the state registrar, within the time required under par. (a) 3., receives a rescission in the method prescribed by the state registrar, along with the proper fee under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting the father's parent's name if it was inserted under sub. (3) (b).

SB111,1225 Section 1225 . 70.03 (1) of the statutes is amended to read:

SB111,833,21 70.03 (1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land" include not only the land itself but all buildings and , fixtures, improvements thereon, and all fixtures and, leases, rights , and privileges appertaining thereto, including assets that cannot be taxed separately as real property, but are inextricably intertwined with the real property, enable the real property to achieve its highest and best use, and are transferable to future owners, except as provided in sub. (2) and except that for the purpose of time-share property, as defined in s. 707.02 (32), real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services, and club memberships. In this subsection, “lease” means a right in real estate that is related primarily to the property and not to the labor, skill, or business acumen of the property owner or tenant. In this subsection, “highest and best use” has the meaning given in s. 70.32 (1).

SB111,1226 Section 1226. 70.11 (4) (a) 1m. of the statutes is created to read:

SB111,834,2 70.11 (4) (a) 1m. Property owned and used exclusively by a community health center that receives a federal grant under 42 USC 254b, is exempt from federal income taxation under section 501 (c) (3) of the Internal Revenue Code, and annually treats at least 30,000 patients, but not exceeding 25 acres of land necessary for location and convenience of buildings while such property is not used for profit.

SB111,1227 Section 1227 . 70.32 (1) of the statutes is amended to read:

SB111,834,23 70.32 (1) Real property shall be valued by the assessor in the manner specified in the Wisconsin property assessment manual provided under s. 73.03 (2a) at its highest and best use from actual view or from the best information that the assessor can practicably obtain, at the full value which could ordinarily be obtained therefor at private sale. In determining the value, the assessor shall consider recent arm's-length sales of the property to be assessed if according to professionally acceptable appraisal practices those sales conform to recent arm's-length sales of reasonably comparable property; recent arm's-length sales of reasonably comparable property; and all factors that, according to professionally acceptable appraisal practices, affect the value of the property to be assessed. In this subsection, “arm's-length sale" means a sale between a willing buyer and willing seller, neither being under compulsion to buy or sell and each being familiar with the attributes of the property sold. In this subsection, “highest and best use" means the specific current use of the property or a higher use for which the property may be used as of the current assessment date, if the property is marketable for that use and the use is legally permissible, physically possible, not highly speculative, and financially feasible and provides the highest net return. When the current use of a property is the highest and best use of that property, value in the current use equals full market value. In this subsection, “legally permissible” does not include a conditional use that has not been granted as of the assessment date.

SB111,1228 Section 1228 . 70.32 (1b) of the statutes is created to read:

SB111,835,13 70.32 (1b) In determining the value of real property under sub. (1), the assessor may consider, as part of the valuation under sub. (1), any lease provisions and actual rent pertaining to a property and affecting its value, including the lease provisions and rent associated with a sale and leaseback of the property, if all such lease provisions and rent are the result of an arm's-length transaction involving persons who are not related in any of the ways specified under section 267 (b) of the Internal Revenue Code for the year of the transaction. The assessor shall reconcile the results of such consideration with the professionally acceptable appraisal practices regarding reasonably comparable sales, the cost approach, and other methods specified in the Wisconsin property assessment manual provided under s. 73.03 (2a). In this subsection, an “arm's-length transaction" means an agreement between willing parties, neither being under compulsion to act and each being familiar with the attributes of the property.

SB111,1229 Section 1229 . 70.32 (1d) of the statutes is created to read:

SB111,835,17 70.32 (1d) (a) To determine the value of property using generally accepted appraisal methods, the assessor shall consider all of the following as comparable to the property being assessed:

SB111,835,19 1. Sales or rentals of properties exhibiting the same or a similar highest and best use with placement in the same real estate market segment.

SB111,835,24 2. Sales or rentals of properties that are similar to the property being assessed with regard to age, condition, use, type of construction, location, design, physical features, and economic characteristics, including similarities in occupancy and the potential to generate rental income. For purposes of this subdivision, such properties may be found locally, regionally, or nationally.

SB111,836,2 (b) For purposes of par. (a), a property is not comparable if any of the following applies:

SB111,836,6 1. At or before the time of sale, the seller places any deed restriction on the property that changes the highest and best use of the property, or prohibits competition, so that it no longer qualifies as a comparable property under par. (a) 1. or 2. and the property being assessed lacks such a restriction.

SB111,836,11 2. The property is dark property and the property being assessed is not dark property. In this subdivision, “dark property” means property that is vacant or unoccupied beyond the normal period for property in the same real estate market segment. For purposes of this subdivision, what is considered vacant or unoccupied beyond the normal period may vary depending on the property location.

SB111,836,13 (c) For purposes of par. (a), “highest and best use" has the meaning given in s. 70.32 (1).

SB111,836,19 (d) For purposes of par. (a), “real estate market segment” means a pool of potential buyers and sellers that typically buy or sell properties similar to the property being assessed, including potential buyers who are investors or owner-occupants. For purposes of this paragraph, and depending on the type of property being assessed, the pool of potential buyers and sellers may be found locally, regionally, nationally, or internationally.

SB111,1230 Section 1230. 70.995 (14) (b) of the statutes is amended to read:

SB111,837,2 70.995 (14) (b) If the department of revenue does not receive the fee imposed on a municipality imposes a fee under par. (a) by March 31 of each year on a municipality, the department shall reduce the a distribution made to the municipality under s. 79.02 (2) (b) 79.02 (1) in the following year by the amount of the fee. Any amount that is not able to be deducted from a distribution under s. 79.02 (1) shall be directly imposed upon the municipality.

SB111,1231 Section 1231 . 71.03 (2) (d) (title) of the statutes is amended to read:

SB111,837,4 71.03 (2) (d) (title) Husband and wife Spouses joint filing.

SB111,1232 Section 1232 . 71.03 (2) (d) 1. of the statutes is amended to read:

SB111,837,8 71.03 (2) (d) 1. Except as provided in subds. 2. and 3. and par. (e), a husband and a wife spouses may file a joint return for income tax purposes even though one of the spouses has no gross income or no deductions.

SB111,1233 Section 1233 . 71.03 (2) (d) 2. of the statutes is amended to read:

SB111,837,13 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse at any time during the taxable year is a nonresident alien, unless an election is in effect for the taxable year under section 6013 (g) or (h) of the internal revenue code Internal Revenue Code.

SB111,1234 Section 1234 . 71.03 (2) (d) 3. of the statutes is amended to read:

SB111,837,21 71.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses have different taxable years, except that if their taxable years begin on the same day and end on different days because of the death of either or both the joint return may be filed with respect to the taxable year of each unless the surviving spouse remarries before the close of his or her taxable year or unless the taxable year of either spouse is a fractional part of a year under section 443 (a) (1) of the internal revenue code Internal Revenue Code.

SB111,1235 Section 1235 . 71.03 (2) (g) of the statutes is amended to read:

SB111,838,12 71.03 (2) (g) Joint return following separate return. Except as provided in par. (i), if an individual has filed a separate return for a taxable year for which a joint return could have been filed by the individual and the individual's spouse under par. (d) or (e) and the time prescribed by law for timely filing the return for that taxable year has expired, the individual and the individual's spouse may file a joint return for that taxable year. A joint return filed by the husband and wife spouses under this paragraph is their return for that taxable year, and all payments, credits, refunds or other repayments made or allowed with respect to the separate return of each spouse for that taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is filed under this paragraph, any election, other than the election to file a separate return, made by either spouse in that spouse's separate return for that taxable year with respect to the treatment of any income, deduction or credit of that spouse may not be changed in the filing of the joint return if that election would have been irrevocable if the joint return had not been filed.

SB111,1236 Section 1236 . 71.03 (2) (m) 2. of the statutes is amended to read:

SB111,838,17 71.03 (2) (m) 2. If a husband and wife spouses change from a joint return to separate returns within the time prescribed in subd. 1., the tax paid on the joint return shall be allocated between them in proportion to the tax liability shown on each separate return.

SB111,1237 Section 1237 . 71.03 (4) (a) of the statutes is amended to read:

SB111,839,3 71.03 (4) (a) Natural persons whose total income is not in excess of $10,000 and consists entirely of wages subject to withholding for Wisconsin tax purposes and not more than $200 total of dividends, interest and other wages not subject to Wisconsin withholding, and who have elected the Wisconsin standard deduction and have not claimed either the credit for homestead property tax relief or deductions for expenses incurred in earning such income, shall, at their election, not be required to record on their income tax returns the amount of the tax imposed on their Wisconsin taxable income. Married persons shall be permitted this election only if the joint income of the husband and wife spouses does not exceed $10,000, if both report their incomes on the same joint income tax return form, and if both make this election.

SB111,1238 Section 1238. 71.05 (6) (a) 26. a. of the statutes is amended to read:

SB111,839,10 71.05 (6) (a) 26. a. To the extent that the receipt of such amounts by the owner or beneficiary of the account results in a penalty as provided in 26 USC 529 (c) (6), any amount that was not used for qualified higher education expenses, as that term is defined in 26 USC 529 (e) (3), and was contributed to the account after December 31, 2013, except that this subd. 26. a. applies only to amounts for which a subtraction was made under par. (b) 32.

SB111,1239 Section 1239 . 71.05 (6) (a) 28. of the statutes is amended to read:

SB111,839,14 71.05 (6) (a) 28. Upon the termination of an account as described under s. 16.643 or 224.55, any amount in the account that is returned to an account owner's estate.

SB111,1240 Section 1240 . 71.05 (6) (a) 30. of the statutes is created to read:

SB111,839,17 71.05 (6) (a) 30. For an account holder, as defined in s. 71.10 (10) (a) 1., or an account holder's estate:

SB111,839,18 a. Any amount distributed under s. 71.10 (10) (d) 2. or 3.

SB111,839,23 b. Any amount withdrawn from the account created under s. 71.10 (10) (b) 1. for any reason other than payment or reimbursement of eligible costs, as defined in s. 71.10 (10) (a) 4., except that this subd. 30. b. does not apply to the transfer of funds to another account as described in s. 71.10 (10) (c) 4. or to the disbursement of funds pursuant to a filing for bankruptcy protection under 11 USC 101 et seq.

SB111,1241 Section 1241. 71.05 (6) (b) 9. of the statutes is renumbered 71.05 (6) (b) 9. (intro.) and amended to read:

SB111,840,17 71.05 (6) (b) 9. (intro.) On assets held more than one year and on all assets acquired from a decedent, 30 percent of the capital gain as computed under the internal revenue code Internal Revenue Code, not including capital gains for which the federal tax treatment is determined under section 406 of P.L. 99-514; not including amounts treated as ordinary income for federal income tax purposes because of the recapture of depreciation or any other reason; and not including amounts treated as capital gain for federal income tax purposes from the sale or exchange of a lottery prize. For purposes of this subdivision, the capital gains and capital losses for all assets shall be netted before application of the percentage. For taxable years beginning after December 31, 2020, no subtraction may be made under this subdivision by an individual whose federal adjusted gross income in the taxable year exceeds the applicable threshold amount, except that an individual whose federal adjusted gross income, less 30 percent of the capital gains otherwise eligible for subtraction under this subdivision, is below the applicable threshold amount may make the subtraction reduced by the amount that the individual's federal adjusted gross income exceeds the applicable threshold amount. In this subdivision, “applicable threshold amount” means:

SB111,1242 Section 1242. 71.05 (6) (b) 9. a. of the statutes is created to read:

SB111,840,20 71.05 (6) (b) 9. a. For an estate, a trust, a single individual, or an individual who files as a head of household, $400,000.

SB111,1243 Section 1243. 71.05 (6) (b) 9. b. of the statutes is created to read:

SB111,840,22 71.05 (6) (b) 9. b. For a married couple who files a joint return, $533,000.

SB111,1244 Section 1244. 71.05 (6) (b) 9. c. of the statutes is created to read:

SB111,840,25 71.05 (6) (b) 9. c. For a married individual who files a separate return, $266,500.

SB111,1245 Section 1245. 71.05 (6) (b) 17. of the statutes is repealed.

SB111,1246 Section 1246. 71.05 (6) (b) 18. of the statutes is repealed.

SB111,1247 Section 1247 . 71.05 (6) (b) 19. c. of the statutes is amended to read:

SB111,841,9 71.05 (6) (b) 19. c. For taxable years beginning before January 1, 2021, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd. 19. b. by multiplying the amount by a fraction the numerator of which is the person's net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total net earnings from a trade or business.

SB111,1248 Section 1248 . 71.05 (6) (b) 19. cm. of the statutes is created to read:

SB111,841,23 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd. 19. b. by multiplying the amount by a fraction the numerator of which is the person's wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total wages, salary, tips, unearned income, and net earnings from a trade or business. In this subd. 19. cm., for married persons filing separately, “ wages, salary, tips, unearned income, and net earnings from a trade or business" means the separate wages, salary, tips, unearned income, and net earnings from a trade or business of each spouse, and for married persons filing jointly, “wages, salary, tips, unearned income, and net earnings from a trade or business" means the total wages, salary, tips, unearned income, and net earnings from a trade or business of both spouses.