2. a. Except for the percentages of funding specified in this subdivision to be distributed under par. (be), all of the amount appropriated shall be distributed under par. (b).
b. In fiscal year 2014-15, the percentage is 10 percent.
c. In fiscal year 2015-16, the percentage is 20 percent.
d. In fiscal year 2016-17
and each fiscal year thereafter, the percentage is 30 percent.
20,647
Section
647. 38.28 (2) (c) of the statutes is repealed.
20,648
Section
648. 38.28 (2) (d) of the statutes is amended to read:
38.28 (2) (d) Notwithstanding par.
pars. (b), (be), and (bm), the board may withhold, suspend or reduce in whole or in part payment of state aid under this subsection to any district board whose program or educational personnel does not meet minimum standards set by the board or which violates this chapter or any rule promulgated by the board under the authority of this chapter. The board shall discontinue aids to those programs which are no longer necessary to meet needs within the state.
20,649
Section
649. 38.28 (2) (g) of the statutes is repealed.
20,650
Section
650. 38.28 (3) of the statutes is repealed.
20,651
Section
651. 38.28 (4) of the statutes is amended to read:
38.28 (4) From the appropriation under s. 20.292 (1) (dm) (f), the board shall annually may pay to any district that does not have an institution or college campus located within the district an amount equal to that portion of the instructional costs of the district's collegiate transfer program not supported by fees and tuition that is equal to the state support of similar programs in the University of Wisconsin System, as determined by the board. In this subsection, "institution" and "college campus" have the meanings specified under s. 36.05.
20,652
Section
652. 38.28 (6) of the statutes is repealed.
20,653
Section
653. 38.29 (1) of the statutes is amended to read:
38.29 (1) The board shall annually notify each district board receiving state aid under s. 38.28 (2) (g) of the amounts available for grants under this section. Grants may award grants to district boards under this section may be awarded only for the development of advanced chauffeur training facilities, the acquisition of instructional equipment for such facilities, operational costs associated with the maintenance of such facilities and equipment and costs incurred in the coordination of the training programs.
20,654
Section
654. 38.29 (2) (c) of the statutes is amended to read:
38.29 (2) (c) Amounts awarded shall be paid from the appropriation under s. 20.292 (1) (fg) (f).
20,655
Section
655. 38.32 (2) of the statutes is amended to read:
38.32 (2) The board shall review proposals submitted by district boards that are consistent with sub. (1). From the appropriation under s. 20.292 (1) (e) (f), the board shall may award grants to district boards to partially pay the salaries of teachers participating in approved proposals. Any funds received by a district board under this subsection shall be equally matched by the district board.
20,656
Section
656. 38.33 (1) (intro.) of the statutes is amended to read:
38.33 (1) (intro.) From the appropriation under s. 20.292 (1) (eg) (f), the board shall may award grants to district boards to establish faculty development programs. The programs shall promote all of the following:
20,657
Section
657. 38.38 of the statutes is amended to read:
38.38 Services for handicapped students. Annually the board shall may award a grant to each district board, from the appropriation under s. 20.292 (1) (de)
(f), to assist in funding transitional services for handicapped students. Each district board shall receive an amount equal to one-sixteenth of the amount appropriated and shall contribute matching funds equal to 25% of the amount awarded.
20,658
Section
658. 38.40 (4m) (a) of the statutes is amended to read:
38.40 (4m) (a) The board may approve an innovative school-to-work program provided by a nonprofit organization for children at risk, as defined in s. 118.153 (1) (a), in a county having a population of 500,000 or more to assist those children at risk in acquiring employability skills and occupational-specific competencies before leaving high school. If the board approves a program under this paragraph, the board may award a grant, from the appropriation under s. 20.292 (1) (ef) (f), to the nonprofit organization providing the program and the nonprofit organization shall use the funds received under the grant to provide the program.
20,659
Section
659. 38.41 (3) (a) of the statutes is amended to read:
38.41 (3) (a) The board shall award grants Amounts awarded under this section shall be paid from the appropriation under s. 20.292 (1) (eh) (f).
20,659m
Section 659m. 38.41 (3) (d) of the statutes is repealed.
20,693
Section
693. 39.435 (7) (a) 1. of the statutes is amended to read:
39.435 (7) (a) 1. For purposes of calculating the amount to be appropriated under s. 20.235 (1) (fe) for fiscal year 2013-14 2015-16, "base amount" means the amount shown in the schedule under s. 20.005 for that appropriation for fiscal year 2012-13 2014-15.
20,694
Section
694. 39.435 (7) (a) 2. of the statutes is amended to read:
39.435 (7) (a) 2. For purposes of calculating the amount to be appropriated under s. 20.235 (1) (fe) for each fiscal year after fiscal year 2013-14 2015-16, "base amount" means the appropriation amount calculated under par. (b) for the previous fiscal year.
20,695
Section
695. 39.435 (7) (b) (intro.) of the statutes is amended to read:
39.435 (7) (b) (intro.) Biennially, beginning on February 1, 2013 2015, the board shall calculate the amounts to be appropriated under s. 20.235 (1) (fe) for the next biennium as follows:
20,695e
Section 695e. 39.435 (8) of the statutes is amended to read:
39.435 (8) The board shall award grants under this section to University of Wisconsin System students from the appropriation appropriations under s. 20.235 (1) (fe) and (ke).
20,695f
Section 695f. 39.435 (8) of the statutes, as affected by 2013 Wisconsin Act .... (this act), is amended to read:
39.435 (8) The board shall award grants under this section to University of Wisconsin System students from the appropriations appropriation under s. 20.235 (1) (fe) and (ke).
20,694g
Section 694g. 39.437 (3) of the statutes is renumbered 39.437 (3) (b) and amended to read:
39.437 (3) (b) The amount of a grant shall be determined by the board, and shall be paid from the appropriation account under s. 20.235 (1) (fm) and, except as provided in pars. (c) and (d), shall be determined by the board by rule.
20,694h
Section 694h. 39.437 (3) (a) of the statutes is created to read:
39.437
(3) (a) In this subsection, "expected family contribution" means the amount that a student and the student's family are expected to contribute in an academic year to the cost of the student's postsecondary education, as determined by use of the most recent federal Free Application for Federal Student Aid, as described in
20 USC 1090 (a).
20,694i
Section 694i. 39.437 (3) (c) of the statutes is created to read:
39.437 (3) (c) Subject to par. (e), for a student enrolled full time after the student's 2nd year of postsecondary education, the amount of a grant is as follows:
1. One thousand dollars per academic year, if the student's expected family contribution is $0.
2. One thousand five hundred dollars per academic year, if the student's expected family contribution is greater than $0, but less than $3,500.
3. One thousand dollars per academic year, if the student's expected family contribution is $3,500 or more, but less than $12,000.
4. Two hundred fifty dollars per academic year, if the student's expected family contribution is $12,000 or more.
20,694j
Section 694j. 39.437 (3) (d) of the statutes is created to read:
39.437 (3) (d) Subject to par. (e), for a student enrolled half time after the student's 2nd year of postsecondary education, the amount of a grant is as follows:
1. Seven hundred fifty dollars per academic year, if the student's expected family contribution is less than $3,500.
2. Five hundred dollars per academic year, if the student's expected family contribution is $3,500 or more, but less than $12,000.
3. One hundred twenty-five dollars per academic year, if the student's expected family contribution is $12,000 or more.
20,694k
Section 694k. 39.437 (3) (e) of the statutes is created to read:
39.437 (3) (e) If awarding the full amount of a grant under par. (c) 1., 2., 3., or 4. or (d) 1., 2., or 3. would result in an overaward of financial assistance in violation of federal law or regulation, the board may reduce the amount of the grant in order to comply with that law or regulation.
20,696
Section
696. 40.015 (1) of the statutes is amended to read:
40.015 (1) The Wisconsin retirement system is established as a governmental plan and as a qualified plan for federal income tax purposes under the internal revenue code Internal Revenue Code and shall be so maintained and administered.
20,697
Section
697. 40.015 (2) of the statutes is amended to read:
40.015 (2) No benefit plan authorized under this chapter may be administered in a manner which violates an internal revenue code Internal Revenue Code provision that authorizes or regulates that benefit plan or which would cause an otherwise tax exempt benefit to become taxable under the internal revenue code Internal Revenue Code.
20,698
Section
698. 40.015 (3) of the statutes is created to read:
40.015 (3) For the purposes of compliance with the Internal Revenue Code, the plan year is January 1 through December 31.
20,699
Section
699. 40.02 (13m) of the statutes is created to read:
40.02 (13m) "Craft employee" means a state employee who is a skilled journeyman craftsman, including the skilled journeyman craftsman's apprentices and helpers, but does not include employees who are not in direct line of progression in the craft. Craft employees may be either nonrepresented or in a collective bargaining unit for which a representative is recognized or certified under ch. 111.
20,700
Section
700. 40.02 (18g) of the statutes is amended to read:
40.02 (18g) "Deferred compensation plan" means a plan which is in accordance with section 457 of the internal revenue code Internal Revenue Code, under which an employer executes an agreement by which an employee voluntarily agrees to defer a part of gross compensation for payment at a later date. Deferred compensation plan does not include annuity plans specified under section 403 (b) of the internal revenue code Internal Revenue Code.
20,701
Section
701. 40.02 (31) of the statutes is created to read:
40.02
(31) "Federal annual compensation limits" means any annual compensation limit under section
401 (a) (17) of the Internal Revenue Code, as adjusted for any cost of living increases under section
401 (a) (17) (B) of the Internal Revenue Code, but only with respect to plan years beginning after December 31, 1995, and only with respect to individuals who first became participating employees in plan years beginning after December 31, 1995. This subsection shall be applied in compliance with section
401 (a) (31) of the Internal Revenue Code pursuant to any applicable federal regulations or guidance adopted under the Internal Revenue Code.
20,702
Section
702. 40.02 (33) (a) 1. of the statutes is amended to read:
40.02 (33) (a) 1. The participant's total earnings received or considered to be received under sub. (22) (e), (ef), or (em) and for which contributions are made under s. 40.05 (1) and (2) during the 3 annual earnings periods (excluding any period more than 3 years prior to the effective date for any participating employer) in which the earnings were the highest, subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996; by
20,703
Section
703. 40.02 (33) (b) 1. of the statutes is amended to read:
40.02 (33) (b) 1. For a state elected official who is prohibited by law from receiving an increase in compensation during the official's term of office and who so elects, one-twelfth of the annual salary, subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996, which would have been payable to the participant during the last completed month in which the participant was a participating employee in such a position if the participant had not been prohibited by law from receiving an increase in salary during his or her term of office, but only with respect to service as a state elected official.
20,704
Section
704. 40.02 (33) (c) of the statutes is amended to read:
40.02 (33) (c) For a participant who makes an election under s. 40.30 (2), the monthly rate of earnings applicable under par. (a) or (b), increased as provided under s. 40.30 (4) (b) but subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996.
20,705
Section
705. 40.02 (37m) of the statutes is created to read:
40.02
(37m) "Health savings account" means a health savings account described in
26 USC 223.
20,706
Section
706. 40.02 (37r) of the statutes is created to read:
40.02
(37r) "High-deductible health plan" has the meaning given in
26 USC 223 (c) (2).
20,707
Section
707. 40.02 (39m) of the statutes is amended to read:
40.02 (39m) "Internal revenue code
Revenue Code" means the federal internal revenue code Internal Revenue Code of 1986, under Title 26, USC, as amended, and applicable federal regulations adopted by the federal department of the treasury, including temporary regulations.
20,708
Section
708. 40.02 (48g) of the statutes is renumbered 40.02 (25g) and amended to read:
40.02 (25g) "Public Eligible retired public safety officer" has the meaning given in 26 USC section 402 (I) (l) (4) (C) (B) of the Internal Revenue Code.
20,709
Section
709. 40.02 (48m) (e) of the statutes is amended to read:
40.02
(48m) (e) The determination of the alternate payee share does not require that benefits be paid to the alternate payee if those benefits are also required to be paid to another alternate payee or to the internal revenue service under a lien placed on the participant's account under
26 USC section 64 of the Internal Revenue Code.
20,709c
Section 709c. 40.02 (54) (L) of the statutes is repealed.
20,710
Section
710. 40.03 (1) (am) of the statutes is amended to read:
40.03 (1) (am) Shall ensure that the Wisconsin retirement system complies with the internal revenue code Internal Revenue Code as a qualified plan for income tax purposes and shall ensure that each benefit plan is administered in a manner consistent with all internal revenue code Internal Revenue Code provisions that authorize and regulate the benefit plan.
20,711
Section
711. 40.03 (2) (ig) of the statutes is amended to read:
40.03 (2) (ig) Shall promulgate, with the approval of the group insurance board, all rules required for the administration of the group health, long-term care, income continuation or life insurance plans established under subchs. IV to VI and health savings accounts under subch. IV.
20,712
Section
712. 40.03 (2) (t) of the statutes is amended to read:
40.03 (2) (t) Shall ensure that the Wisconsin retirement system complies with the internal revenue code Internal Revenue Code as a qualified plan for income tax purposes and shall ensure that each benefit plan is administered in a manner consistent with all internal revenue code Internal Revenue Code provisions that authorize and regulate the benefit plan.
