226,94
Section
94. 71.45 (2) (a) 18. of the statutes is created to read:
71.45 (2) (a) 18. A deduction shall be allowed for the amount added, pursuant to subd. 16. or s. 71.05 (6) (a) 24., 71.26 (2) (a) 7., or 71.34 (1k) (j), to the federal income of a related entity that paid interest expenses or rental expenses to the insurer, to the extent that the related entity could not offset such amount with the deduction allowable under subd. 17. or s. 71.05 (6) (b) 45., 71.26 (2) (a) 8., or 71.34 (1k) (k).
226,95
Section
95. 71.80 (1) (b) of the statutes is amended to read:
71.80 (1) (b) In any case of 2 or more organizations, trades or businesses (whether or not incorporated, whether or not organized in the United States and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the secretary or the secretary's delegate may distribute, apportion or allocate gross income, deductions, credits or allowances between or among such organizations, trades or businesses, if the secretary determines that such distribution, apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades or businesses. The authority granted under this subsection is in addition to, and not a limitation of or dependent on, the provisions of sub. (23) and ss. 71.05 (6) (a) 24. and (b) 45., 71.26 (2) (a) 7. and 8., 71.34 (1k) (j) and (k), and 71.45 (2) (a) 16. and 17.
226,96
Section
96. 71.80 (23) of the statutes is created to read:
71.80 (23) Related entity addbacks. (a) The deductions provided under ss. 71.05 (6) (b) 45., 71.26 (2) (a) 8., 71.34 (1k) (k), and 71.45 (2) (a) 17. shall be allowed for any interest expenses or rental expenses described in ss. 71.05 (6) (a) 24., 71.26 (2) (a) 7., 71.34 (1k) (j), or 71.45 (2) (a) 16. if any of the following applies to the interest expenses or rental expenses:
1. The related entity to which the taxpayer paid, accrued, or incurred the interest expenses or rental expenses during the taxable year directly or indirectly paid, accrued, or incurred such amounts in the same taxable year to a person who is not a related entity or the related entity to which the taxpayer paid, accrued, or incurred such expenses is a holding company or a direct or indirect subsidiary of a holding company, as defined in
12 USC 1841 (a) or (l) or
12 USC 1467a (a) (1) (D), not including any entity that is organized under the laws of another jurisdiction and that primarily holds and manages investments of a bank, subsidiary, or affiliate. For purposes of this subdivision, "interest" does not include interest that is paid in connection with any debt that is incurred to acquire the taxpayer's assets or stock under section
368 of the Internal Revenue Code. If a portion of such an interest expense or rental expense is paid, accrued, or incurred in the same taxable year to a person who is not a related entity, that portion shall be allowed as a deduction to the taxpayer.
2. The related entity was subject to tax on, or measured by, its net income or receipts in this state or any state, U.S. possession, or foreign country; the related entity's tax base in such state, U.S. possession, or foreign country included the income received from the taxpayer for the interest expenses or rental expenses; the related entity's aggregate effective tax rate applied to such income or receipts was at least 80 percent of the taxpayer's aggregate effective tax rate; and the related entity is not a real estate investment trust under section
856 of the Internal Revenue Code, other than a qualified real estate investment trust. For purposes of this subdivision, "any state, U.S. possession, or foreign country" does not include any state, U.S. possession, or foreign country under the laws of which the taxpayer files with the related entity, or the related entity files with another entity, a combined income tax report or return, a consolidated income tax report or return, or any other report or return that is due because of the imposition of a tax that is measured on or by income or receipts, if the report or return results in eliminating the tax effects of transactions, directly or indirectly, between either the taxpayer and the related entity or between the related entity and another entity.
3. The taxpayer establishes that the transaction satisfies any other conditions that the department considers relevant, based on the facts and circumstances, to determine that the primary motivation for the transaction was one or more business purposes other than the avoidance or reduction of state income or franchise taxes; that the transaction changed the economic position of the taxpayer in a meaningful way apart from tax effects; and that the interest expenses or rental expenses were paid, accrued, or incurred using terms that reflect an arm's-length relationship.
(b) Notwithstanding par. (a), the deductions provided under ss. 71.05 (6) (b) 45., 71.26 (2) (a) 8., 71.34 (1k) (k), and 71.45 (2) (a) 17. shall not be allowed for any interest expenses or rental expenses that are directly or indirectly paid, accrued, or incurred to, or in connection directly or indirectly with one or more direct or indirect transactions with, one or more related entities, if the aggregate amount paid, accrued, or incurred for those related entity transactions is not disclosed on a separate form prescribed by the department in the manner prescribed by the department.
79.04 (4m) (a) Beginning Except as provided in par. (b), beginning with distributions in 2009, for production plants described under subs. (1) and (2), if in any year the payments to the municipality and county in which the production plant is located would be greater under subs. (6) and (7) (c) 1. based on the production plant's name-plate capacity than under sub. (1) or (2) based on the depreciated net book value of the production plant, the municipality and county shall receive payments under subs. (6) and (7) (c) 1., rather than under sub. (1) or (2), beginning in that year and in each year thereafter.
226,98
Section
98. 79.04 (4m) (b) of the statutes is created to read:
79.04 (4m) (b) For municipalities where production plants are located, if the combination of amounts determined for production plants under sub. (1) or under subs. (6) and (7) (c) 1. and the amounts determined for substations and general structures under sub. (1) are less for a municipality than the amount determined under sub. (1) based on the value of the property used to calculate the municipality's payment in 1990, reduced to reflect the value of property that is no longer in use, the municipality's payment shall be calculated under sub. (1) using the value of the property used to calculate the municipality's payment in 1990, reduced to reflect the value of property no longer in use.
226,99
Section
99. 86.30 (2) (e) of the statutes is amended to read:
86.30 (2) (e) Aid payments. General transportation aids under this section shall be calculated and distributed on the basis of a calendar year. General transportation aids to municipalities shall be paid in 4 equal installments on the first Monday in January, April, July and October. General transportation aids to counties shall be paid in 3 installments consisting of 25 percent of the amount under sub. (9) (b) on the first Monday in January, 50 percent of the amount under sub. (9) (b) on the first Monday in July, and 25 percent of the amount under sub. (9) (b) on the first Monday in October. If adjustments are necessary, the department may adjust any of the scheduled aid payments in a calendar year. The payments shall be made from the appropriation under s. 20.395 (1) (as) or (at) for the fiscal year in which the payments are made.
226,100
Section
100. 100.52 (1) (bm) of the statutes is created to read:
100.52 (1) (bm) "Commercial mobile service" has the meaning given in s. 196.01 (2i).
226,101
Section
101. 100.52 (1) (f) of the statutes is amended to read:
100.52 (1) (f) "Residential customer" means an individual who is furnished with basic local exchange service or commercial mobile service by a telecommunications utility, but does not include an individual who operates a business at his or her residence.
226,102
Section
102. 118.14 (title) of the statutes is amended to read:
118.14 (title) Age of pupils; phase in of 4-year-old kindergarten.
226,103
Section
103. 118.14 (3) of the statutes is created to read:
118.14 (3) (a) Except a provided in par. (b), if a school board establishes a 4-year-old kindergarten program, the program shall be available to all pupils eligible for the program under sub. (1) (a) or s. 120.12 (25).
(b) A school board that was operating a 4-year-old kindergarten program in the 2007-08 school year that did not comply with par. (a) shall make a 4-year-old kindergarten program available to all pupils eligible for the program under sub. (1) (a) or s. 120.12 (25) by the beginning of the 2013-14 school year.
226,104
Section
104. 118.153 (4) (b) of the statutes is amended to read:
118.153 (4) (b) Upon receipt of a school board's annual report under par. (a) the state superintendent shall pay to the school district from the appropriation under s. 20.255 (2) (bc), for each pupil enrolled in a program for children at risk who achieved at least 3 of the objectives under par. (c) in the previous school year, additional state aid in an amount equal to 10% of the school district's average per pupil aids provided under s. 20.835 (7) (a), 1991 stats., and s. 20.255 (2) (ac) and (at) in the previous school year.
226,105
Section
105. 121.004 (7) (c) 1. (intro.) of the statutes is amended to read:
121.004 (7) (c) 1. (intro.) A pupil enrolled in kindergarten may be counted only if the pupil attains the age permitted under s. 120.12 (25) or required under s. 118.14 for kindergarten admission. A kindergarten pupil, including a pupil enrolled in a 4-year-old kindergarten program being phased in under s. 118.14 (3) (b), shall be counted as one-half pupil except that:
226,106
Section
106. 121.004 (7) (cm) of the statutes is amended to read:
121.004 (7) (cm) A pupil enrolled in a 4-year-old kindergarten program, including a 4-year-old kindergarten program being phased in under s. 118.14 (3) (b), that provides the required number of hours of direct pupil instruction under s. 121.02 (1) (f) 2. shall be counted as 0.6 pupil if the program annually provides at least 87.5 additional hours of outreach activities.
226,107
Section
107. 121.007 of the statutes is amended to read:
121.007 Use of state aid; exemption from execution. All moneys paid to a school district under s. 20.255 (2) (ac), (at), (bc), (cg), and (cr), shall be used by the school district solely for the purposes for which paid. Such moneys are exempt from execution, attachment, garnishment, or other process in favor of creditors, except as to claims for salaries or wages of teachers and other school employees and as to claims for school materials, supplies, fuel, and current repairs.
226,108
Section
108. 121.15 (1m) (a) 3. of the statutes is amended to read:
121.15 (1m) (a) 3. Beginning in the 1999-2000 2007-2008 school year, annually the state shall pay to school districts, from the appropriation under s. 20.255 (2) (ac), an amount equal to $75,000,000, less the sum of the reductions made to the amount in the previous and current fiscal years under s. 16.518 (2m) (b), on the 4th first Monday in July of the following school year.
226,109
Section
109. 121.15 (1m) (a) 4. of the statutes is created to read:
121.15 (1m) (a) 4. Beginning in the 2007-08 school year, in addition to the payment delay under subd. 3., annually the state shall pay to school districts, from the appropriation under s. 20.255 (2) (ac), an amount equal to $125,000,000, less the sum of the reductions made to the amount in the previous and current fiscal years under s. 16.518 (2m) (a), on the first Monday in July of the following school year.
226,110
Section
110. 121.15 (1m) (b) of the statutes is amended to read:
121.15 (1m) (b) The percentages under subs. (1) (a) and (1g) (a) shall be reduced proportionally to reflect the payments made under par. (a). 3. The percentage paid in June under subs. (1) (a) and (1g) (a) shall be reduced to reflect the payment made under par. (a) 4. School districts shall treat the payments made in July under par. (a) as if they had been received in the previous school year.
226,111
Section
111. 350.12 (3j) (b) of the statutes is amended to read:
350.12 (3j) (b) The fee for a trail use sticker issued for a snowmobile that is exempt from registration under sub. (2) (b) or (bn) is $17.25 $34.25. A trail use sticker issued for such a snowmobile may be issued only by the department and persons appointed by the department and expires on June 30 of each year.
628.348 (1) Training requirement.
No On and after January 1, 2009, no person may solicit, negotiate, or sell long-term care insurance unless the person is a licensed intermediary and he or she completes has completed the initial training portion of the training program under s. 49.45 (31) (c) by January 1, 2009, and completes the ongoing training under s. 49.45 (31) (c) every 24 months after completing the initial training.
226,113
Section
113. 946.42 (1) (a) of the statutes is renumbered 946.42 (1) (a) 1. (intro.) and amended to read:
946.42 (1) (a) 1. (intro.) "Custody" includes without limitation actual all of the following:
a. Actual custody of an institution, including a juvenile correctional facility, as defined in s. 938.02 (10p), a secured residential care center for children and youth, as defined in s. 938.02 (15g), a juvenile detention facility, as defined in s. 938.02 (10r), a Type 2 residential care center for children and youth, as defined in s. 938.02 (19r), a facility used for the detention of persons detained under s. 980.04 (1), a facility specified in s. 980.065, or a juvenile portion of a county jail, or actual.
b. Actual custody of a peace officer or institution guard. "Custody" also includes the constructive
e. Constructive custody of persons placed on supervised release under ch. 980 and constructive.
f. Constructive custody of prisoners and juveniles subject to an order under s. 48.366, 938.183, 938.34 (4d), (4h), or (4m), or 938.357 (4) or (5) (e) temporarily outside the institution whether for the purpose of work, school, medical care, a leave granted under s. 303.068, a temporary leave or furlough granted to a juvenile, or otherwise. Under s. 303.08 (6) it means, without limitation, that
g. Custody of the sheriff of the county to which the prisoner was transferred after conviction. It
2. "Custody" does not include the constructive custody of a probationer, parolee, or person on extended supervision by the department of corrections or a probation, extended supervision, or parole officer agent or the constructive custody of a person who has been released to aftercare supervision under ch. 938 unless the person is in actual custody or is subject to a confinement order under s. 973.09 (4).
226,114
Section
114. 946.42 (1) (a) 1. bm. of the statutes is created to read:
946.42 (1) (a) 1. bm. Actual custody or authorized physical control of a correctional officer.
226,115
Section
115. 946.42 (1) (a) 1. c. and h. of the statutes are created to read:
946.42 (1) (a) 1. c. Actual custody or authorized physical control of a probationer, parolee, or person on extended supervision by the department of corrections.
h. Custody of a person subject to a confinement order under s. 973.09 (4).
226,116
Section
116. 946.42 (2m) of the statutes is created to read:
946.42 (2m) A person who is in the custody of a probation, parole, or extended supervision agent, or a correctional officer, based on an allegation or a finding that the person violated the rules or conditions of probation, parole, or extended supervision and who intentionally escapes from custody is guilty of a Class H felony.
226,117
Section
117. 946.42 (4) of the statutes is created to read:
946.42 (4) If a person is convicted of an escape under this section, the maximum term of imprisonment for the escape may be increased by not more than 5 years if an individual who had custody of the person who escaped is injured during the course of the escape.
226,118
Section
118. 973.01 (2) (c) 2. a. of the statutes is amended to read:
973.01 (2) (c) 2. a. Sections 939.621, 939.632, 939.645, 946.42 (4), 961.46, and 961.49.
[
2007 Wisconsin Act 20] Section 9201 (1c) (a)
Notwithstanding sections 20.001 (3) (a) to (c) and 25.40 (3) of the statutes, but subject to paragraph (d), the secretary of administration shall lapse to the general fund or transfer to the general fund from the unencumbered balances of appropriations to executive branch state agencies, other than sum sufficient appropriations and appropriations of federal revenues, an amount equal to $200,000,000 during the 2007-09 fiscal biennium and $200,000,000 during the 2009-11 fiscal biennium. This paragraph shall not apply to appropriations to the Board of Regents of the University of Wisconsin System
and, to the technical college system board
, and to the department of transportation except with respect to the appropriation account under section 20.395 (3) (cq) of the statutes. The amount in the current biennium from section 20.395 (3) (cq) of the statutes is limited to $50 million.
226,9114
Section 9114.
Nonstatutory provisions; Employee Trust Funds.
(1w) Annuity deductions. The authorized FTE positions for the department of employee trust funds are increased by 2.1 SEG project positions to be funded from the appropriation under section 20.515 (1) (w) of the statutes for the implementation of program changes under sections 40.05 (4r) and 40.80 (2t) of the statutes, as created by this act, and by 1.1 SEG positions to be funded from the appropriation under section 20.515 (1) (w) of the statutes for the administration of the program changes under sections 40.05 (4r) and 40.80 (2t) of the statutes, as created by this act.
226,9137
Section 9137.
Nonstatutory provisions; Public Instruction.
(1) Equalization aid shift. For the following purposes, the department of public instruction shall consider the amount appropriated under section 20.255 (2) (ac) of the statutes as if the decrease in that amount under Section 9237 (1) of this act had not occurred:
(a) For the purpose of calculating the payment under section 119.23 (4) (b) 2. of the statutes in the 2007-08 and 2008-09 fiscal years.
(b) For the purpose of calculating the secondary guaranteed valuation per member under section 121.07 (7) (b) of the statutes and the school aid reduction under section 121.08 (4) of the statutes in the 2007-08 fiscal year.
226,9141
Section 9141.
Nonstatutory provisions; Revenue.
(1) Related entity addback. The department of revenue has entered into a substantial number of settlement agreements with banks and other financial institutions regarding their investment subsidiaries. The intent of the legislature in enacting this act is to have no effect on those settlement agreements.
(2) Omitted property. Notwithstanding section 70.44 (1) of the statutes, section 70.44 (1) of the statutes does not apply to property described under section 70.11 (4a) of the statutes, as created in this act, for the years before 2009 during which the property was omitted from assessment.
226,9148
Section 9148.
Nonstatutory provisions; Transportation.
(1)
Joint finance committee supplemental funding related to REAL ID Act implementation. Notwithstanding section 13.101 (1), (3), and (5) of the statutes, the joint committee on finance may not, for purposes relating to implementation of the federal REAL ID Act of 2005, supplement in the 2007-09 fiscal biennium, from the appropriation account under section 20.865 (4) (u) of the statutes, any appropriation of the department of transportation for expenditures of the department of transportation in the 2007-09 fiscal biennium relating to implementation of the federal REAL ID Act of 2005.
(2)
Estimates for certain department of transportation appropriations. Notwithstanding section 84.03 (2) of the statutes, the secretary of administration and department of transportation shall estimate additional revenues as specified in paragraphs (a) to (cm), which additional revenues are not reflected in the schedule under section 20.005 (3) of the statutes, as created by
2007 Wisconsin Act 20.
(a) The additional revenues in fiscal year 2007-08 for the appropriation account under section 20.395 (3) (bx) of the statutes are $20,000,000.
(b) The additional revenues in fiscal year 2007-08 for the appropriation account under section 20.395 (3) (cx) of the statutes are $56,967,500.
(cm) The additional revenues in fiscal year 2008-09 for the appropriation account under section 20.395 (3) (br) of the statutes are $28 million.
(4m) Department of transportation requests for 2009-11 biennial budget bill.
(a) Notwithstanding section 16.42 (1) (e) of the statutes, in submitting information under section 16.42 of the statutes for purposes of the 2009-11 biennial budget bill, the department of transportation shall submit dollar amounts reflecting the modifications as specified in subdivisions 1. to 3., before submitting any information relating to any increase or decrease in the dollar amounts for these appropriations for the 2009-11 fiscal biennium.
1. For the appropriation under section 20.395 (3) (bq) of the statutes, a dollar amount that is $28 million more than the total amount appropriated under section 20.395 (3) (bq) of the statutes for the 2008-09 fiscal year.
2. For the appropriation under section 20.395 (3) (eq) of the statutes, a dollar amount that is $24,846,900 less than the total amount appropriated under section 20.395 (3) (eq) of the statutes for the 2008-09 fiscal year.
3. For the appropriation under section 20.395 (1) (as) of the statutes, a dollar amount that is $24,846,900 more than the total amount appropriated under section 20.395 (1) (as) of the statutes for the 2008-09 fiscal year.
(b) In addition to the requirement under paragraph (a), the department of transportation's submission of information under section 16.42 of the statutes for purposes of the 2009-11 biennial budget bill shall not reflect the modified estimate required under subsection (3) related to the appropriation account under section 20.395 (3) (br) of the statutes.
226,9155
Section 9155.
Nonstatutory provisions; other.
(1) Budget stabilization fund. Notwithstanding section 20.875 (2) (q) of the statutes, any transfer from the budget stabilization fund to the general fund during the 2007-08 fiscal year under section 20.875 (2) (q) of the statutes, as affected by this act, shall occur before July 1, 2008.
226,9201
Section 9201.
Fiscal changes; Administration.
(1) Lapse or transfer of any unencumbered moneys in appropriation accounts and funds.
