Amendment AA1-ASA1-AB100

AB100-ASA1-AA1, s. 2261eo Section 2261eo. 71.06 (2m) of the statutes is amended to read:

AB100-ASA1-AA1,163,21 71.06 (2m) Rate changes. If a rate under sub. (1), (1m) or (2) changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section 15 of the internal revenue code.".

AB100-ASA1-AA1,163,22 600. Page 963, line 22: after that line insert:

AB100-ASA1-AA1,163,24 " Section 2261fm. 71.06 (2s) of the statutes, as created by 1997 Wisconsin Act .... (this act), is renumbered 71.06 (2s) (a) and amended to read:

AB100-ASA1-AA1,164,13 71.06 (2s) (a) For taxable years beginning after December 31, 1996, and ending before January 1, 1998, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1) and (2) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this subsection paragraph, for married persons filing separately "adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly "adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1) and (2) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.

AB100-ASA1-AA1, s. 2261fn Section 2261fn. 71.06 (2s) (b) of the statutes is created to read:

AB100-ASA1-AA1,165,2 71.06 (2s) (b) For taxable years beginning after December 31, 1997, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1m) and (2) (c) and (d) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately "adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly "adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1m) and (2) (c) and (d) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.".

AB100-ASA1-AA1,165,3 601. Page 973, line 20: after that line insert:

AB100-ASA1-AA1,165,4 " Section 2262ns. 71.07 (6) (a) of the statutes is amended to read:

AB100-ASA1-AA1,165,20 71.07 (6) (a) Married For taxable years beginning before January 1, 1998, married persons filing a joint return, except those who reduce their gross income under section 911 or 931 of the internal revenue code, may claim as a credit against, but not to exceed the amount of, Wisconsin net income taxes otherwise due an amount equal to 2% of the earned income of the spouse with the lower earned income, but not more than $300. In this paragraph, "earned income" means qualified earned income, as defined in section 221 (b) of the internal revenue code as amended to December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D) of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the individual for services performed in the employ of the individual's spouse minus the amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other amount not subject to tax under this chapter. Earned income is computed notwithstanding the fact that each spouse owns an undivided one-half interest in the whole of the marital property. A marital property agreement or unilateral statement under ch. 766 transferring income between spouses has no effect in computing earned income under this paragraph.

AB100-ASA1-AA1, s. 2262nt Section 2262nt. 71.07 (6) (am) of the statutes is created to read:

AB100-ASA1-AA1,166,8 71.07 (6) (am) 1. In this paragraph, "earned income" means qualified earned income, as defined in section 221 (b) of the internal revenue code as amended to December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D) of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the individual for services performed in the employ of the individual's spouse minus the amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other amount not subject to tax under this chapter. Earned income is computed notwithstanding the fact that each spouse owns an undivided one-half interest in the whole of the marital property. A marital property agreement or unilateral statement under ch. 766 transferring income between spouses has no effect in computing earned income under this paragraph.

AB100-ASA1-AA1,166,12 2. Married persons filing a joint return, except those who reduce their gross income under section 911 or 931 of the Internal Revenue Code, may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to one of the following:

AB100-ASA1-AA1,166,15 a. For taxable years beginning after December 31, 1997, and before January 1, 1999, 2.17% of the earned income of the spouse with the lower earned income, but not more than $304.

AB100-ASA1-AA1,166,18 b. For taxable years beginning after December 31, 1998, and before January 1, 2000, 2.5% of the earned income of the spouse with the lower earned income, but not more than $350.

AB100-ASA1-AA1,166,21 c. For taxable years beginning after December 31, 1999, and before January 1, 2001, 2.75% of the earned income of the spouse with the lower earned income, but not more than $385.

AB100-ASA1-AA1,166,23 d. For taxable years beginning after December 31, 2000, 3% of the earned income of the spouse with the lower earned income, but not more than $420.

AB100-ASA1-AA1, s. 2262nu Section 2262nu. 71.07 (6) (b) of the statutes is amended to read:

AB100-ASA1-AA1,167,3 71.07 (6) (b) A claimant who has filed a timely claim under par. (a) this subsection may file an amended claim with the department of revenue within 4 years of the last day prescribed by law for filing the original claim.".

AB100-ASA1-AA1,167,4 602. Page 976, line 17: delete "71.06 (1)" and substitute "71.06 (1) , (1m)".

AB100-ASA1-AA1,167,6 603. Page 976, line 22: delete "71.06 (1)" and substitute "71.06 (1) or under s. 71.06 (1m), whichever taxable year is applicable,".

AB100-ASA1-AA1,167,7 604. Page 1019, line 9: delete that line.

AB100-ASA1-AA1,167,8 605. Page 1019, line 12: delete "(3s)" and substitute " (3)".

AB100-ASA1-AA1,167,9 606. Page 1019, line 17: after that line insert:

AB100-ASA1-AA1,167,10 " Section 2280ar. 71.34 (1) (j) of the statutes is created to read:

AB100-ASA1-AA1,167,13 71.34 (1) (j) An addition shall be made for credits computed under s. 71.28 (3) in taxable years of the tax-option corporation that begin before January 1, 1998, if the credits are passed through to shareholders.".

AB100-ASA1-AA1,167,18 607. Page 1047, line 19: delete that line and substitute "changes in dollar amounts in s. 71.06 (1), (1m) and (2) resulting from statutory changes, except that the department may not adjust the withholding tables to reflect the changes in rates in s. 71.06 (1m) and (2) (c) and (d) for any taxable year that begins before January 1, 2000.".

AB100-ASA1-AA1,167,19 608. Page 1047, line 20: delete "(5m)." and substitute "(5m).".

AB100-ASA1-AA1,167,20 609. Page 1052, line 24: after that line insert:

AB100-ASA1-AA1,167,21 " Section 2302m. 71.67 (4) (a) of the statutes is amended to read:

AB100-ASA1-AA1,168,3 71.67 (4) (a) The administrator of the lottery division in the department under ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined by multiplying the amount of the prize by the highest rate applicable to individuals under s. 71.06 (1) or (1m). The administrator shall deposit the amounts withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).

AB100-ASA1-AA1, s. 2302no Section 2302no. 71.67 (5) (a) of the statutes is amended to read:

AB100-ASA1-AA1,168,10 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c) or (1m) if the amount of the payment is more than $1,000.".

AB100-ASA1-AA1,168,11 610. Page 1058, line 4: after that line insert:

AB100-ASA1-AA1,168,12 " Section 2315m. 71.75 (5) of the statutes is amended to read:

AB100-ASA1-AA1,169,6 71.75 (5) A claim for refund may be made within 2 4 years after the assessment of a tax or an assessment to recover all or part of any tax credit, including penalties and interest, under this chapter, assessed by office audit or field audit and paid if the assessment was not protested by the filing of a petition for redetermination. No claim may be allowed under this subsection for any tax, interest or penalty paid with respect to any item of income, credit or deduction self-assessed or determined by the taxpayer or assessed as the result of any assessment made by the department with respect to which all the conditions specified in this subsection are not met. If a claim is filed under this subsection, the department of revenue may make an additional assessment in respect to any item of income or deduction that was a subject of the prior assessment. No claim for refund may be made in respect to items that were not adjusted in the notice of assessment or of refund. A person whose returns for more than one year have been adjusted may make a claim under this subsection whether or not the net result of the adjustments for those years is an assessment. This subsection does not extend the time to file under s. 71.53 (2) or 71.59 (2), and it does not extend the time period during which the department of revenue may assess, or the taxpayer may claim a refund, in respect to any item of income or deduction that was not a subject of the prior assessment.".

AB100-ASA1-AA1,169,7 611. Page 1061, line 20: after that line insert:

AB100-ASA1-AA1,169,8 " Section 2321m. 71.78 (4) (p) of the statutes is created to read:

AB100-ASA1-AA1,169,10 71.78 (4) (p) The secretary of revenue and employes of that department for the purpose of calculating the penalty under s. 71.83 (1) (d).".

AB100-ASA1-AA1,169,11 612. Page 1066, line 23: after that line insert:

AB100-ASA1-AA1,169,12 " Section 2332v. 71.83 (1) (d) of the statutes is created to read:

AB100-ASA1-AA1,169,18 71.83 (1) (d) Sale of certain business assets or assets used in farming. 1. If a person who purchases or otherwise receives business assets or assets used in farming, of which the gains realized by the transferor on the sale or disposition of such assets are exempt from taxation under s. 71.05 (6) (b) 25., sells or otherwise disposes of the assets within 2 years after the person purchases or receives the assets, the person shall pay a penalty that is calculated under subd. 2.

AB100-ASA1-AA1,169,20 2. The penalty described under subd. 1. shall be equal to the sum of all of the following:

AB100-ASA1-AA1,169,22 a. The amount of the capital gains exclusion received by the transferor under s. 71.05 (6) (b) 25. in the transaction described in subd. 1.

AB100-ASA1-AA1,170,3 b. The amount calculated under subd. 2. a. multiplied by a fraction, the denominator of which is 24 and the numerator of which is the difference between 24 and the number of months between the date on which the person who is liable for the penalty purchased or otherwise received the assets described in subd. 1. and the month in which the person sells or otherwise disposes of the assets.

AB100-ASA1-AA1,170,5 3. The department of revenue shall assess, levy and collect the penalty under this paragraph as it assesses, levies and collects taxes under this chapter.".

AB100-ASA1-AA1,170,6 613. Page 1069, line 19: after that line insert:

AB100-ASA1-AA1,170,7 " Section 2342g. 71.935 (1) (a) of the statutes is amended to read:

AB100-ASA1-AA1,170,11 71.935 (1) (a) "Debt" means a parking citation of at least $20 that is unpaid and for which there has been no court appearance by the date specified in the citation or, if no date is specified, that is unpaid for at least 28 days and an unpaid fine, fee, restitution or forfeiture of at least $20.

AB100-ASA1-AA1, s. 2342m Section 2342m. 71.935 (2) of the statutes is amended to read:

AB100-ASA1-AA1,170,20 71.935 (2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal and, in the case of parking citations, of the debtor's right to contest the citation. At the time of certification, the municipality or county shall furnish to the department the name and social security number of each individual debtor and the name and federal employer identification number of each other debtor.

AB100-ASA1-AA1, s. 2342r Section 2342r. 71.935 (3) of the statutes is amended to read:

AB100-ASA1-AA1,171,2 71.935 (3) If the debt remains uncollected and, in the case of a parking citation, if the debtor has not contested the citation within 20 days after the notice under sub. (2), the department shall set off the debt against any refund that is owed to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county.".

AB100-ASA1-AA1,171,3 614. Page 1072, line 18: delete "$5" and substitute "$5 $25".

AB100-ASA1-AA1,171,4 615. Page 1072, line 19: delete that line and substitute "the .".

AB100-ASA1-AA1,171,6 616. Page 1074, line 1: delete lines 1 and 2 and substitute "filing the petition, the petitioner shall pay to the commission a $25 filing fee. The".

AB100-ASA1-AA1,171,7 617. Page 1077, line 22: after that line insert:

AB100-ASA1-AA1,171,8 " Section 2360m. 73.03 (51) of the statutes is created to read:

AB100-ASA1-AA1,171,12 73.03 (51) To revoke all permits, licenses and certificates that the department has issued to a person who fails timely to renew a certificate under sub. (50), and to reissue those permits, licenses and certificates if the person renews the certificate under sub. (50).".

AB100-ASA1-AA1,171,13 618. Page 1078, line 22: after that line insert:

AB100-ASA1-AA1,171,14 " Section 2371m. 74.53 (1) (intro.) of the statutes is amended to read:

AB100-ASA1-AA1,171,19 74.53 (1) Recovery of taxes and costs against persons. (intro.) Except as provided in subs. (3) and (5), a county or a city authorized to act under s. 74.87 municipality may bring a civil action against a person to recover any of the following amounts that are included in the tax roll for collection and any of the amounts under pars. (b) and (c) that are not included in the tax roll for collection:

AB100-ASA1-AA1, s. 2371p Section 2371p. 74.53 (4) of the statutes is amended to read:

AB100-ASA1-AA1,171,23 74.53 (4) Recovery limited. A county or a city authorized to act under s. 74.87 which municipality that proceeds against a property owner under this section may not recover more than the amount owed plus interest and penalties.

AB100-ASA1-AA1, s. 2371s Section 2371s. 74.53 (5) of the statutes is amended to read:

AB100-ASA1-AA1,172,10 74.53 (5) Prior approval; notice. No action may be commenced under sub. (1) for the amounts under sub. (1) (a) unless it is approved by the county board or the common council of a city authorized to act under s. 74.87 governing body of the municipality. The clerk shall mail, to the last-known address of the person against whom an action is proposed to be commenced, advance written notice of the time and place the county board will meet to consider approval of legal action. A county board or the common council of a city authorized to act under s. 74.87 governing body of the municipality may abrogate its duty to approve and notice each action to be commenced under sub. (1) by adopting an ordinance waiving the duty and specifying procedures by which an action under sub. (1) may be commenced.

AB100-ASA1-AA1, s. 2371t Section 2371t. 74.53 (6) of the statutes is amended to read:

AB100-ASA1-AA1,172,18 74.53 (6) Action by taxing jurisdiction. A taxing jurisdiction may bring a civil action under this section against a person to recover special assessments as defined in s. 75.36 (1) and special charges levied by it for which the county or city authorized to act under s. 74.87 municipality did not settle in full under s. 74.29 or which were not fully paid by proceeds distributed under s. 75.05 or 75.36. Any amount recovered in an action under this subsection shall be reported to the county or city treasurer, who shall subtract it from the amount owed for purposes of sub. (4).".

AB100-ASA1-AA1,172,20 619. Page 1079, line 5: after "taxes" insert ", special assessments and special charges".

AB100-ASA1-AA1,172,22 620. Page 1079, line 12: after "taxes" insert ", special assessments and special charges".

AB100-ASA1-AA1,172,24 621. Page 1079, line 13: after "those taxes" insert ", special assessments and special charges".

AB100-ASA1-AA1,173,1 622. Page 1079, line 16: delete lines 16 and 17 and substitute:

AB100-ASA1-AA1,173,3 "(b) An environmental assessment has been conducted and concludes that the property is contaminated by the discharge of a hazardous substance.".

AB100-ASA1-AA1,173,4 623. Page 1079, line 22: delete lines 22 to 24 and substitute:

AB100-ASA1-AA1,173,7 "(d) The owner of the property or another person presents to the county or city an agreement entered into with the department to investigate and clean up the property.".

AB100-ASA1-AA1,173,8 624. Page 1080, line 11: after that line insert:

AB100-ASA1-AA1,173,9 " Section 2373m. 76.03 (1) of the statutes is amended to read:

AB100-ASA1-AA1,173,14 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business and including property that is exempt from the property tax under s. 70.11 (39) of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.".

AB100-ASA1-AA1,173,15 625. Page 1081, line 13: after that line insert:

AB100-ASA1-AA1,173,16 " Section 2375m. 76.28 (1) (d) of the statutes is amended to read:

AB100-ASA1-AA1,174,12 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than a qualified wholesale electric company means total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter and except that "gross revenues" includes the revenues under par. (e) 5., whether or not those revenues are reported to the public service commission. For a qualified wholesale electric company, "gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4. 5.

AB100-ASA1-AA1, s. 2375r Section 2375r. 76.28 (1) (e) 5. of the statutes is created to read:

AB100-ASA1-AA1,174,17 76.28 (1) (e) 5. Producing and supplying chilled water for space cooling use, unless the person sells less than 95% of its production of chilled water to the public directly or indirectly or unless the person does not own, operate or control production facilities that have a total cooling capacity of at least 3,000 tons.".

AB100-ASA1-AA1,174,18 626. Page 1081, line 22: after that line insert:

AB100-ASA1-AA1,174,19 " Section 2376m. 76.81 of the statutes is amended to read:

AB100-ASA1-AA1,175,3 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, except including property that is exempt from the property tax under s. 70.11 (39) but excluding motor vehicles that are exempt under s. 70.112 (5) and treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located.".

AB100-ASA1-AA1,175,4 627. Page 1084, line 11: after that line insert:

AB100-ASA1-AA1,175,5 " Section 2381m. 77.51 (4) (a) 4. of the statutes is amended to read:

AB100-ASA1-AA1,175,21 77.51 (4) (a) 4. Any tax included in or added to the purchase price, including the taxes imposed by ss. s. 78.01 , unless the tax is refunded, ss.78.40, 139.02, 139.03 and 139.31, the federal motor fuel tax unless the tax is refunded and any manufacturers' or importers' excise tax; but not including any tax imposed by the United States, any other tax imposed by this state or any tax imposed by any municipality of this state upon or with respect to retail sales whether imposed upon the retailer or the consumer if that federal, state or municipal tax is measured by a stated percentage of sales price or gross receipts or the federal communications tax imposed upon the services set forth in s. 77.52 (2) (a) 5. For purposes of the sales tax, if a retailer establishes to the satisfaction of the department that the sales tax imposed by this subchapter has been added to the total amount of the sales price and has not been absorbed by the retailer, the total amount of the sales price shall be the amount received exclusive of the sales tax imposed. For the purpose of this subdivision, a tax shall be deemed "imposed upon or with respect to retail sales" only if the retailer is the person who is required to make the payment of the tax to the governmental unit levying the tax.".