LRBb3277/1
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1997 - 1998 LEGISLATURE
SENATE AMENDMENT 44,
TO 1997 ASSEMBLY BILL 768
May 7, 1998 - Offered by Senators Chvala, Decker and Clausing.
AB768-SA44,1,21 At the locations indicated, amend the bill, as shown by assembly substitute
2amendment 1, as follows:
AB768-SA44,1,4 31. Page 16, line 14: after "rates;" insert "increasing the standard deduction
4and modifying the tax brackets under the individual income tax system".
AB768-SA44,1,5 52. Page 16, line 20: delete "a property tax exemption for computers;".
AB768-SA44,1,6 63. Page 16, line 21: delete "state aid payments to".
AB768-SA44,1,7 74. Page 16, line 22: delete "municipalities;".
AB768-SA44,1,8 85. Page 46, line 7: delete lines 7 to 9.
AB768-SA44,1,9 96. Page 56, line 7: delete lines 7 to 12.
AB768-SA44,1,10 107. Page 81, line 12: delete lines 12 to 16.
AB768-SA44,1,12 118. Page 188, line 18: delete the material beginning with that line and ending
12with page 190, line 4.
AB768-SA44,2,1
19. Page 199, line 14: delete lines 14 to 17.
AB768-SA44,2,2 210. Page 206, line 16: after that line insert:
AB768-SA44,2,3 3" Section 284as. 71.05 (22) (dm) of the statutes is amended to read:
AB768-SA44,3,134 71.05 (22) (dm) (title) Deduction limits; 1994 and thereafter to 1997 . Except
5as provided in par. (f), for taxable years beginning on or after January 1, 1994, and
6before January 1, 1998,
the Wisconsin standard deduction is whichever of the
7following amounts is appropriate. For a single individual who has a Wisconsin
8adjusted gross income of less than $7,500, the standard deduction is $5,200. For a
9single individual who has a Wisconsin adjusted gross income of at least $7,500 but
10not more than $50,830, the standard deduction is the amount obtained by
11subtracting from $5,200 12% of Wisconsin adjusted gross income in excess of $7,500
12but not less than $0. For a single individual who has a Wisconsin adjusted gross
13income of more than $50,830, the standard deduction is $0. For a head of household
14who has a Wisconsin adjusted gross income of less than $7,500, the standard
15deduction is $7,040. For a head of household who has a Wisconsin adjusted gross
16income of at least $7,500 but not more than $25,000, the standard deduction is the
17amount obtained by subtracting from $7,040 22.515% of Wisconsin adjusted gross
18income in excess of $7,500 but not less than $0. For a head of household who has a
19Wisconsin adjusted gross income of more than $25,000, the standard deduction shall
20be calculated as if the head of household were a single individual. For a married
21couple filing jointly that has an aggregate Wisconsin adjusted gross income of less
22than $10,000, the standard deduction is $8,900. For a married couple filing jointly
23that has an aggregate Wisconsin adjusted gross income of at least $10,000 but not
24more than $55,000, the standard deduction is the amount obtained by subtracting

1from $8,900 19.778% of aggregate Wisconsin adjusted gross income in excess of
2$10,000 but not less than $0. For a married couple filing jointly that has an aggregate
3Wisconsin adjusted gross income of more than $55,000, the standard deduction is $0.
4For a married individual filing separately who has a Wisconsin adjusted gross
5income of less than $4,750, the standard deduction is $4,230. For a married
6individual filing separately who has a Wisconsin adjusted gross income of at least
7$4,750 but not more than $26,140, the standard deduction is the amount obtained
8by subtracting from $4,230 19.778% of Wisconsin adjusted gross income in excess of
9$4,750 but not less than $0. For a married individual filing separately who has a
10Wisconsin adjusted gross income of more than $26,140, the standard deduction is $0.
11The secretary of revenue shall prepare a table under which deductions under this
12paragraph shall be determined. That table shall be published in the department's
13instructional booklets.
AB768-SA44, s. 284at 14Section 284at. 71.05 (22) (do) of the statutes is created to read:
AB768-SA44,4,2215 71.05 (22) (do) Deduction limits; 1998 and thereafter. Except as provided in par.
16(f), for taxable years beginning on or after January 1, 1998, the Wisconsin standard
17deduction is whichever of the following amounts is appropriate. For a single
18individual who has a Wisconsin adjusted gross income of less than $8,030, the
19standard deduction is $5,560. For a single individual who has a Wisconsin adjusted
20gross income of at least $8,030 but not more than $54,390, the standard deduction
21is the amount obtained by subtracting from $54,390 11.993% of Wisconsin adjusted
22gross income in excess of $8,030 but not less than $0. For a single individual who has
23a Wisconsin adjusted gross income of more than $54,390, the standard deduction is
24$0. For a head of household who has a Wisconsin adjusted gross income of less than
25$8,030, the standard deduction is $7,530. For a head of household who has a

1Wisconsin adjusted gross income of at least $8,030 but not more than $26,750, the
2standard deduction is the amount obtained by subtracting from $7,530 22.517% of
3Wisconsin adjusted gross income in excess of $8,030 but not less than $0. For a head
4of household who has a Wisconsin adjusted gross income of more than $26,750, the
5standard deduction shall be calculated as if the head of household were a single
6individual. For a married couple filing jointly that has an aggregate Wisconsin
7adjusted gross income of less than $10,700, the standard deduction is $9,520. For
8a married couple filing jointly that has an aggregate Wisconsin adjusted gross
9income of at least $10,700 but not more than $58,850, the standard deduction is the
10amount obtained by subtracting from $9,520 19.772% of aggregate Wisconsin
11adjusted gross income in excess of $10,700 but not less than $0. For a married couple
12filing jointly that has an aggregate Wisconsin adjusted gross income of more than
13$58,850, the standard deduction is $0. For a married individual filing separately
14who has a Wisconsin adjusted gross income of less than $5,080, the standard
15deduction is $4,530. For a married individual filing separately who has a Wisconsin
16adjusted gross income of at least $5,080 but not more than $27,970, the standard
17deduction is the amount obtained by subtracting from $4,530 19.79% of Wisconsin
18adjusted gross income in excess of $5,080 but not less than $0. For a married
19individual filing separately who has a Wisconsin adjusted gross income of more than
20$27,970, the standard deduction is $0. The secretary of revenue shall prepare a table
21under which deductions under this paragraph shall be determined. That table shall
22be published in the department's instructional booklets.".
AB768-SA44,4,23 2311. Page 207, line 17: delete that line and substitute:
AB768-SA44,4,24 24"71.06 (1m) (a) On all taxable income from $0 to $7,500, 4.85% $8,030, 4.77%.".
AB768-SA44,5,1
112. Page 207, line 20: delete lines 20 and 21 and substitute:
AB768-SA44,5,3 2"71.06 (1m) (b) On all taxable income exceeding $7,500 $8,030 but not
3exceeding $15,000, 6.48% $16,050, 6.37%.".
AB768-SA44,5,4 413. Page 207, line 24: delete that line and substitute:
AB768-SA44,5,6 5"71.06 (1m) (c) On all taxable income exceeding $15,000, 6.87% $16,050 but not
6exceeding $64,200, 6.77%
.
AB768-SA44, s. 284ep 7Section 284ep. 71.06 (1m) (d) of the statutes is created to read:
AB768-SA44,5,88 71.06 (1m) (d) On all taxable income exceeding $64,200, 6.87%.".
AB768-SA44,5,9 914. Page 208, line 3: delete that line and substitute:
AB768-SA44,5,11 10"71.06 (2) (c) 1. On all taxable income from $0 to $10,000, 4.85%
11$10,700,4.77%.".
AB768-SA44,5,12 1215. Page 208, line 6: delete lines 6 and 7 and substitute:
AB768-SA44,5,14 13"71.06 (2) (c) 2. On all taxable income exceeding $10,000 $10,700 but not
14exceeding $20,000, 6.48% $21,400, 6.37%.".
AB768-SA44,5,15 1516. Page 208, line 10: delete that line and substitute:
AB768-SA44,5,17 16"71.06 (2) (c) 3. On all taxable income exceeding $20,000, 6.87% $21,400 but
17not exceeding $85,600, 6.77%
.
AB768-SA44, s. 284gp 18Section 284gp. 71.06 (2) (c) 4. of the statutes is created to read:
AB768-SA44,5,1919 71.06 (2) (c) 4. On all taxable income exceeding $85,600, 6.87%.".
AB768-SA44,5,20 2017. Page 208, line 13: delete that line and substitute:
AB768-SA44,5,21 21"71.06 (2) (d) 1. On all taxable income from $0 to $5,000, 4.85% $5,350, 4.77%.".
AB768-SA44,5,22 2218. Page 208, line 16: delete lines 16 and 17 and substitute:
AB768-SA44,6,2
1"71.06 (2) (d) 2. On all taxable income exceeding $5,000 $5,350 but not
2exceeding $10,000, 6.48% $10,700, 6.37%.".
AB768-SA44,6,3 319. Page 208, line 20: delete that line and substitute:
AB768-SA44,6,5 4"71.06 (2) (d) 3. On all taxable income exceeding $10,000, 6.87% $10,700 but
5not exceeding $42,800, 6.77%
.
AB768-SA44, s. 284ip 6Section 284ip. 71.06 (2) (d) 4. of the statutes is created to read:
AB768-SA44,6,77 71.06 (2) (d) 4. On all taxable income exceeding $42,800,6.87%.".
AB768-SA44,6,9 820. Page 235, line 13: delete the material beginning with that line and ending
9with page 236, line 2.
AB768-SA44,6,11 1021. Page 244, line 9: delete the material beginning with that line and ending
11with page 246, line 21.
AB768-SA44,6,12 1222. Page 294, line 3: delete lines 3 to 7.
AB768-SA44,6,14 1323. Page 295, line 19: delete the material beginning with that line and ending
14with page 296, line 2.
AB768-SA44,6,15 1524. Page 555, line 23: delete lines 23 to 25.
AB768-SA44,6,16 1625. Page 556, line 1: delete lines 1 to 3.
AB768-SA44,6,17 1726. Page 572, line 5: delete lines 5 to 7.
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