AB100-ASA1-AA8,214,1414
b. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.22%.
AB100-ASA1-AA8,214,1515
c. On all taxable income exceeding $10,000, 6.58%.
AB100-ASA1-AA8,214,2017
71.06
(2m) Rate changes. If a rate under sub. (1)
, (1m) or (2) changes during
18a taxable year, the taxpayer shall compute the tax for that taxable year by the
19methods applicable to the federal income tax under section
15 of the internal revenue
20code.".
AB100-ASA1-AA8,214,23
22"
Section 2261fm. 71.06 (2s) of the statutes, as created by 1997 Wisconsin Act
23.... (this act), is renumbered 71.06 (2s) (a) and amended to read:
AB100-ASA1-AA8,215,13
171.06
(2s) (a) For taxable years beginning after December 31, 1996,
and ending
2before January 1, 1998, with respect to nonresident individuals, including
3individuals changing their domicile into or from this state, the tax brackets under
4subs. (1) and (2) shall be multiplied by a fraction, the numerator of which is
5Wisconsin adjusted gross income and the denominator of which is federal adjusted
6gross income. In this
subsection paragraph, for married persons filing separately
7"adjusted gross income" means the separate adjusted gross income of each spouse,
8and for married persons filing jointly "adjusted gross income" means the total
9adjusted gross income of both spouses. If an individual and that individual's spouse
10are not both domiciled in this state during the entire taxable year, the tax brackets
11under subs. (1) and (2) on a joint return shall be multiplied by a fraction, the
12numerator of which is their joint Wisconsin adjusted gross income and the
13denominator of which is their joint federal adjusted gross income.
AB100-ASA1-AA8,216,215
71.06
(2s) (b) For taxable years beginning after December 31, 1997, with
16respect to nonresident individuals, including individuals changing their domicile
17into or from this state, the tax brackets under subs. (1m) and (2) (c) and (d) shall be
18multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income
19and the denominator of which is federal adjusted gross income. In this paragraph,
20for married persons filing separately "adjusted gross income" means the separate
21adjusted gross income of each spouse, and for married persons filing jointly "adjusted
22gross income" means the total adjusted gross income of both spouses. If an individual
23and that individual's spouse are not both domiciled in this state during the entire
24taxable year, the tax brackets under subs. (1m) and (2) (c) and (d) on a joint return
25shall be multiplied by a fraction, the numerator of which is their joint Wisconsin
1adjusted gross income and the denominator of which is their joint federal adjusted
2gross income.".
AB100-ASA1-AA8,216,205
71.07
(6) (a)
Married For taxable years beginning before January 1, 1998,
6married persons filing a joint return, except those who reduce their gross income
7under section
911 or
931 of the internal revenue code, may claim as a credit against,
8but not to exceed the amount of, Wisconsin net income taxes otherwise due an
9amount equal to 2% of the earned income of the spouse with the lower earned income,
10but not more than $300. In this paragraph, "earned income" means qualified earned
11income, as defined in section
221 (b) of the internal revenue code as amended to
12December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D)
13of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the
14individual for services performed in the employ of the individual's spouse minus the
15amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other
16amount not subject to tax under this chapter. Earned income is computed
17notwithstanding the fact that each spouse owns an undivided one-half interest in
18the whole of the marital property. A marital property agreement or unilateral
19statement under ch. 766 transferring income between spouses has no effect in
20computing earned income under this paragraph.
AB100-ASA1-AA8,217,822
71.07
(6) (am) 1. In this paragraph, "earned income" means qualified earned
23income, as defined in section
221 (b) of the internal revenue code as amended to
24December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D)
1of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the
2individual for services performed in the employ of the individual's spouse minus the
3amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other
4amount not subject to tax under this chapter. Earned income is computed
5notwithstanding the fact that each spouse owns an undivided one-half interest in
6the whole of the marital property. A marital property agreement or unilateral
7statement under ch. 766 transferring income between spouses has no effect in
8computing earned income under this paragraph.
AB100-ASA1-AA8,217,129
2. Married persons filing a joint return, except those who reduce their gross
10income under section
911 or
931 of the Internal Revenue Code, may claim as a credit
11against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
12equal to one of the following:
AB100-ASA1-AA8,217,1513
a. For taxable years beginning after December 31, 1997, and before January
141, 1999, 2.17% of the earned income of the spouse with the lower earned income, but
15not more than $304.
AB100-ASA1-AA8,217,1816
b. For taxable years beginning after December 31, 1998, and before January
171, 2000, 2.5% of the earned income of the spouse with the lower earned income, but
18not more than $350.
AB100-ASA1-AA8,217,2119
c. For taxable years beginning after December 31, 1999, and before January
201, 2001, 2.75% of the earned income of the spouse with the lower earned income, but
21not more than $385.
AB100-ASA1-AA8,217,2322
d. For taxable years beginning after December 31, 2000, 3% of the earned
23income of the spouse with the lower earned income, but not more than $420.
AB100-ASA1-AA8,218,3
171.07
(6) (b) A claimant who has filed a timely claim under
par. (a) this
2subsection may file an amended claim with the department of revenue within 4 years
3of the last day prescribed by law for filing the original claim.".
AB100-ASA1-AA8,218,1311
71.34
(1) (j) An addition shall be made for credits computed under s. 71.28 (3)
12in taxable years of the tax-option corporation that begin before January 1, 1998, if
13the credits are passed through to shareholders.".
AB100-ASA1-AA8,218,18
14807. Page 1047, line 19: delete that line and substitute "changes in dollar
15amounts in s. 71.06 (1)
, (1m) and (2) resulting from statutory changes
, except that
16the department may not adjust the withholding tables to reflect the changes in rates
17in s. 71.06 (1m) and (2) (c) and (d) for any taxable year that begins before January
181, 2000.".
AB100-ASA1-AA8,219,322
71.67
(4) (a) The administrator of the lottery division in the department under
23ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined
1by multiplying the amount of the prize by the highest rate applicable to individuals
2under s. 71.06 (1)
or (1m). The administrator shall deposit the amounts withheld,
3on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).
AB100-ASA1-AA8,219,105
71.67
(5) (a)
Wager winnings. A person holding a license to sponsor and
6manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
7payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
8determined by multiplying the amount of the payment by the highest rate applicable
9to individuals under s. 71.06 (1) (a) to (c)
or (1m) if the amount of the payment is more
10than $1,000.".
AB100-ASA1-AA8,220,613
71.75
(5) A claim for refund may be made within
2 4 years after the assessment
14of a tax or an assessment to recover all or part of any tax credit, including penalties
15and interest, under this chapter, assessed by office audit or field audit and paid if the
16assessment was not protested by the filing of a petition for redetermination. No
17claim may be allowed under this subsection for any tax, interest or penalty paid with
18respect to any item of income, credit or deduction self-assessed or determined by the
19taxpayer or assessed as the result of any assessment made by the department with
20respect to which all the conditions specified in this subsection are not met. If a claim
21is filed under this subsection, the department of revenue may make an additional
22assessment in respect to any item of income or deduction that was a subject of the
23prior assessment.
No claim for refund may be made in respect to items that were not
24adjusted in the notice of assessment or of refund. A person whose returns for more
1than one year have been adjusted may make a claim under this subsection whether
2or not the net result of the adjustments for those years is an assessment. This
3subsection does not extend the time to file under s. 71.53 (2) or 71.59 (2), and it does
4not extend the time period during which the department of revenue may assess, or
5the taxpayer may claim a refund, in respect to any item of income or deduction that
6was not a subject of the prior assessment.".
AB100-ASA1-AA8,220,109
71.78
(4) (p) The secretary of revenue and employes of that department for the
10purpose of calculating the penalty under s. 71.83 (1) (d).".
AB100-ASA1-AA8,220,1813
71.83
(1) (d)
Sale of certain business assets or assets used in farming. 1. If a
14person who purchases or otherwise receives business assets or assets used in
15farming, of which the gains realized by the transferor on the sale or disposition of
16such assets are exempt from taxation under s. 71.05 (6) (b) 25., sells or otherwise
17disposes of the assets within 2 years after the person purchases or receives the assets,
18the person shall pay a penalty that is calculated under subd. 2.
AB100-ASA1-AA8,220,2019
2. The penalty described under subd. 1. shall be equal to the sum of all of the
20following:
AB100-ASA1-AA8,220,2221
a. The amount of the capital gains exclusion received by the transferor under
22s. 71.05 (6) (b) 25. in the transaction described in subd. 1.
AB100-ASA1-AA8,221,323
b. The amount calculated under subd. 2. a. multiplied by a fraction, the
24denominator of which is 24 and the numerator of which is the difference between 24
1and the number of months between the date on which the person who is liable for the
2penalty purchased or otherwise received the assets described in subd. 1. and the
3month in which the person sells or otherwise disposes of the assets.
AB100-ASA1-AA8,221,54
3. The department of revenue shall assess, levy and collect the penalty under
5this paragraph as it assesses, levies and collects taxes under this chapter.".
AB100-ASA1-AA8,221,118
71.935
(1) (a) "Debt" means
a parking citation of at least $20 that is unpaid and
9for which there has been no court appearance by the date specified in the citation or,
10if no date is specified, that is unpaid for at least 28 days and an unpaid fine, fee,
11restitution or forfeiture of at least $20.
AB100-ASA1-AA8,221,2013
71.935
(2) A municipality or county may certify to the department any debt
14owed to it. Not later than 5 days after certification, the municipality or county shall
15notify the debtor in writing of its certification of the debt to the department, of the
16basis of the certification and of the debtor's right to appeal
and, in the case of parking
17citations, of the debtor's right to contest the citation. At the time of certification, the
18municipality or county shall furnish to the department the name and social security
19number of each individual debtor and the name and federal employer identification
20number of each other debtor.
AB100-ASA1-AA8,222,222
71.935
(3) If the debt remains uncollected
and, in the case of a parking citation,
23if the debtor has not contested the citation within 20 days after the notice under sub.
24(2), the department shall set off the debt against any refund that is owed to the debtor
1after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought
2against the municipality or county.".
AB100-ASA1-AA8,222,129
73.03
(51) To revoke all permits, licenses and certificates that the department
10has issued to a person who fails timely to renew a certificate under sub. (50), and to
11reissue those permits, licenses and certificates if the person renews the certificate
12under sub. (50).".
AB100-ASA1-AA8,222,2016
74.53
(1) Recovery of taxes and costs against persons. (intro.) Except as
17provided in subs. (3) and (5), a county or a
city authorized to act under s. 74.87
18municipality may bring a civil action against a person to recover any of the following
19amounts that are included in the tax roll for collection and any of the amounts under
20pars. (b) and (c) that are not included in the tax roll for collection:
AB100-ASA1-AA8,222,2422
74.53
(4) Recovery limited. A county or a
city authorized to act under s. 74.87 23which municipality that proceeds against a property owner under this section may
24not recover more than the amount owed plus interest and penalties.
AB100-ASA1-AA8,223,112
74.53
(5) Prior approval; notice. No action may be commenced under sub. (1)
3for the amounts under sub. (1) (a) unless it is approved by the county board or the
4common council of a city authorized to act under s. 74.87 governing body of the
5municipality. The clerk shall mail, to the last-known address of the person against
6whom an action is proposed to be commenced, advance written notice of the time and
7place the county board will meet to consider approval of legal action. A county board
8or the
common council of a city authorized to act under s. 74.87 governing body of the
9municipality may abrogate its duty to approve and notice each action to be
10commenced under sub. (1) by adopting an ordinance waiving the duty and specifying
11procedures by which an action under sub. (1) may be commenced.
AB100-ASA1-AA8,223,1913
74.53
(6) Action by taxing jurisdiction. A taxing jurisdiction may bring a civil
14action under this section against a person to recover special assessments as defined
15in s. 75.36 (1) and special charges levied by it for which the county or
city authorized
16to act under s. 74.87 municipality did not settle in full
under s. 74.29 or which were
17not fully paid by proceeds distributed under s. 75.05 or 75.36. Any amount recovered
18in an action under this subsection shall be reported to the county or city treasurer,
19who shall subtract it from the amount owed for purposes of sub. (4).".
AB100-ASA1-AA8,223,24
23"(b) An environmental assessment has been conducted and concludes that the
24property is contaminated by the discharge of a hazardous substance.".
AB100-ASA1-AA8,224,4
2"(d) The owner of the property or another person presents to the county or city
3an agreement entered into with the department to investigate and clean up the
4property.".
AB100-ASA1-AA8,224,117
76.03
(1) The property, both real and personal, including all rights, franchises
8and privileges used in and necessary to the prosecution of the business
and including
9property that is exempt from the property tax under s. 70.11 (39) of any company
10enumerated in s. 76.02 shall be deemed personal property for the purposes of
11taxation, and shall be valued and assessed together as a unit.".
AB100-ASA1-AA8,224,21
1476.81 Imposition. There is imposed a tax on the real property of, and the
15tangible personal property of, every telephone company,
except including property
16that is exempt from the property tax under s. 70.11 (39) but excluding motor vehicles
17that are exempt under s. 70.112 (5) and treatment plant and pollution abatement
18equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the
19rate for the tax imposed on each description of real property and on each item of
20tangible personal property is the net rate for the prior year for the tax under ch. 70
21in the taxing jurisdictions where the description or item is located.".
AB100-ASA1-AA8,225,16
177.51
(4) (a) 4. Any tax included in or added to the purchase price, including
2the taxes imposed by
ss. s. 78.01
, unless the tax is refunded, ss.78.40, 139.02, 139.03
3and 139.31, the federal motor fuel tax
unless the tax is refunded and any
4manufacturers' or importers' excise tax; but not including any tax imposed by the
5United States, any other tax imposed by this state or any tax imposed by any
6municipality of this state upon or with respect to retail sales whether imposed upon
7the retailer or the consumer if that federal, state or municipal tax is measured by a
8stated percentage of sales price or gross receipts or the federal communications tax
9imposed upon the services set forth in s. 77.52 (2) (a) 5. For purposes of the sales tax,
10if a retailer establishes to the satisfaction of the department that the sales tax
11imposed by this subchapter has been added to the total amount of the sales price and
12has not been absorbed by the retailer, the total amount of the sales price shall be the
13amount received exclusive of the sales tax imposed. For the purpose of this
14subdivision, a tax shall be deemed "imposed upon or with respect to retail sales" only
15if the retailer is the person who is required to make the payment of the tax to the
16governmental unit levying the tax.".
AB100-ASA1-AA8,225,2019
77.51
(4) (c) 6. Charges associated with time-share property that is taxable
20under s. 77.52 (2) (a)
1. or 2.".
