LRBb1632/1
MES&ISR&JK:kg:mrc
1999 - 2000 LEGISLATURE
SENATE AMENDMENT 39,
TO SENATE AMENDMENT 1,
TO SENATE SUBSTITUTE AMENDMENT 1,
TO 1999 ASSEMBLY BILL 133
June 30, 1999 - Offered by Senators Lazich, Welch and Ellis.
AB133-SSA1-SA1-SA39,1,11 At the locations indicated, amend the amendment as follows:
AB133-SSA1-SA1-SA39,1,2 21. Page 56, line 8: delete lines 8 to 10.
AB133-SSA1-SA1-SA39,1,3 32. Page 59, line 11: delete lines 11 to 13.
AB133-SSA1-SA1-SA39,1,5 43. Page 67, line 18: delete the material beginning with that line and ending
5with page 68, line 3.
AB133-SSA1-SA1-SA39,1,6 64. Page 68, line 7: delete lines 7 to 10.
AB133-SSA1-SA1-SA39,1,7 75. Page 96, line 5: delete lines 5 to 19.
AB133-SSA1-SA1-SA39,1,9 86. Page 115, line 21: delete the material beginning with that line and ending
9with page 116, line 11.
AB133-SSA1-SA1-SA39,1,10 107. Page 142, line 19: delete lines 19 and 20.
AB133-SSA1-SA1-SA39,2,2
18. Page 195, line 21: delete the material beginning with that line and ending
2with page 196, line 9.
AB133-SSA1-SA1-SA39,2,4 39. Page 198, line 19: delete the material beginning with that line and ending
4with page 199, line 9, and substitute:
AB133-SSA1-SA1-SA39,2,5 5"" Section 1694. 71.06 (1m) (intro.) of the statutes is amended to read:
AB133-SSA1-SA1-SA39,2,116 71.06 (1m) Fiduciaries, single individuals and heads of households; after
71997
and 1998. (intro.) The tax to be assessed, levied and collected upon the taxable
8incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or
9reserve funds, and single individuals and heads of households shall be computed at
10the following rates for taxable years beginning after December 31, 1997, and before
11January 1, 1999
:
AB133-SSA1-SA1-SA39, s. 1695 12Section 1695. 71.06 (1n) of the statutes is created to read:
AB133-SSA1-SA1-SA39,2,1713 71.06 (1n) Fiduciaries, single individuals and heads of households; 1999. The
14tax to be assessed, levied and collected upon the taxable incomes of all fiduciaries,
15except fiduciaries of nuclear decommissioning trust or reserve funds, and single
16individuals and heads of households shall be computed at the following rates for
17taxable years beginning after December 31, 1998, and before January 1, 2000:
AB133-SSA1-SA1-SA39,2,1818 (a) On all taxable income from $0 to $7,620, 4.74%.
AB133-SSA1-SA1-SA39,2,1919 (b) On all taxable income exceeding $7,620 but not exceeding $15,240, 6.33%.
AB133-SSA1-SA1-SA39,2,2020 (c) On all taxable income exceeding $15,240, 6.73%.
AB133-SSA1-SA1-SA39, s. 1696 21Section 1696. 71.06 (1p) of the statutes is created to read:
AB133-SSA1-SA1-SA39,3,222 71.06 (1p) Fiduciaries, single individuals and heads of households; after
231999.
The tax to be assessed, levied and collected upon the taxable incomes of all
24fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and

1single individuals and heads of households shall be computed at the following rates
2for taxable years beginning after December 31, 1999:
AB133-SSA1-SA1-SA39,3,33 (a) On all taxable income from $0 to $7,620, 4.53%.
AB133-SSA1-SA1-SA39,3,44 (b) On all taxable income exceeding $7,620 but not exceeding $15,240, 6.05%.
AB133-SSA1-SA1-SA39,3,55 (c) On all taxable income exceeding $15,240, 6.43%.
AB133-SSA1-SA1-SA39, s. 1697 6Section 1697. 71.06 (2) (c) (intro.) of the statutes is amended to read:
AB133-SSA1-SA1-SA39,3,87 71.06 (2) (c) (intro.) For joint returns, for taxable years beginning after
8December 31, 1997, and before January 1, 1999:
AB133-SSA1-SA1-SA39, s. 1698 9Section 1698. 71.06 (2) (d) (intro.) of the statutes is amended to read:
AB133-SSA1-SA1-SA39,3,1110 71.06 (2) (d) (intro.) For married persons filing separately, for taxable years
11beginning after December 31, 1997, and before January 1, 1999:
AB133-SSA1-SA1-SA39, s. 1699 12Section 1699. 71.06 (2) (e) of the statutes is created to read:
AB133-SSA1-SA1-SA39,3,1413 71.06 (2) (e) For joint returns, for taxable years beginning after December 31,
141998, and before January 1, 2000:
AB133-SSA1-SA1-SA39,3,1515 1. On all taxable income from $0 to $10,160, 4.74%.
AB133-SSA1-SA1-SA39,3,1616 2. On all taxable income exceeding $10,160 but not exceeding $20,320, 6.33%.
AB133-SSA1-SA1-SA39,3,1717 3. On all taxable income exceeding $20,320, 6.73%.
AB133-SSA1-SA1-SA39, s. 1700 18Section 1700. 71.06 (2) (f) of the statutes is created to read:
AB133-SSA1-SA1-SA39,3,2019 71.06 (2) (f) For married persons filing separately, for taxable years beginning
20after December 31, 1998, and before January 1, 2000:
AB133-SSA1-SA1-SA39,3,2121 1. On all taxable income from $0 to $5,080, 4.74%.
AB133-SSA1-SA1-SA39,3,2222 2. On all taxable income exceeding $5,080 but not exceeding $10,160, 6.33%.
AB133-SSA1-SA1-SA39,3,2323 3. On all taxable income exceeding $10,160, 6.73%.
AB133-SSA1-SA1-SA39, s. 1701 24Section 1701. 71.06 (2) (g) of the statutes is created to read:
AB133-SSA1-SA1-SA39,4,2
171.06 (2) (g) For joint returns, for taxable years beginning after December 31,
21999:
AB133-SSA1-SA1-SA39,4,33 1. On all taxable income from $0 to $10,160, 4.53%.
AB133-SSA1-SA1-SA39,4,44 2. On all taxable income exceeding $10,160 but not exceeding $20,320, 6.05%.
AB133-SSA1-SA1-SA39,4,55 3. On all taxable income exceeding $20,320, 6.43%.
AB133-SSA1-SA1-SA39, s. 1702 6Section 1702. 71.06 (2) (h) of the statutes is created to read:
AB133-SSA1-SA1-SA39,4,87 71.06 (2) (h) For married persons filing separately, for taxable years beginning
8after December 31, 1999:
AB133-SSA1-SA1-SA39,4,99 1. On all taxable income from $0 to $5,080, 4.53%.
AB133-SSA1-SA1-SA39,4,1010 2. On all taxable income exceeding $5,080 but not exceeding $10,160, 6.05%.
AB133-SSA1-SA1-SA39,4,1111 3. On all taxable income exceeding $10,160, 6.43%.
AB133-SSA1-SA1-SA39, s. 1703 12Section 1703. 71.06 (2e) of the statutes is amended to read:
AB133-SSA1-SA1-SA39,5,413 71.06 (2e) Bracket indexing. For taxable years beginning after December 31,
141998, and before January 1, 2000, the maximum dollar amount in each tax bracket,
15and the corresponding minimum dollar amount in the next bracket, under subs.
16(1m), (1n) and (2) (c) and, (d), (e) and (f), and for taxable years beginning after
17December 31, 1999, the maximum dollar amount in each tax bracket, and the
18corresponding minimum dollar amount in the next bracket, under subs. (1p) and (2)
19(g) and (h),
shall be increased each year by a percentage equal to the percentage
20change between the U.S. consumer price index for all urban consumers, U.S. city
21average, for the month of August of the previous year and the U.S. consumer price
22index for all urban consumers, U.S. city average, for the month of August of the year
23before the previous year
1997, as determined by the federal department of labor.
24Each amount that is revised under this subsection shall be rounded to the nearest
25multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount

1is a multiple of $5, such an amount shall be increased to the next higher multiple of
2$10. The department of revenue shall annually adjust the changes in dollar amounts
3required under this subsection and incorporate the changes into the income tax
4forms and instructions.
AB133-SSA1-SA1-SA39, s. 1704 5Section 1704. 71.06 (2m) of the statutes is amended to read:
AB133-SSA1-SA1-SA39,5,96 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p) or (2) changes
7during a taxable year, the taxpayer shall compute the tax for that taxable year by the
8methods applicable to the federal income tax under section 15 of the internal revenue
9code.
AB133-SSA1-SA1-SA39, s. 1705 10Section 1705. 71.06 (2s) (b) of the statutes is amended to read:
AB133-SSA1-SA1-SA39,5,2311 71.06 (2s) (b) For taxable years beginning after December 31, 1997, and before
12January 1, 1999,
with respect to nonresident individuals, including individuals
13changing their domicile into or from this state, the tax brackets under subs. (1m) and
14(2) (c) and (d) shall be multiplied by a fraction, the numerator of which is Wisconsin
15adjusted gross income and the denominator of which is federal adjusted gross
16income. In this paragraph, for married persons filing separately "adjusted gross
17income" means the separate adjusted gross income of each spouse, and for married
18persons filing jointly "adjusted gross income" means the total adjusted gross income
19of both spouses. If an individual and that individual's spouse are not both domiciled
20in this state during the entire taxable year, the tax brackets under subs. (1m) and
21(2) (c) and (d) on a joint return shall be multiplied by a fraction, the numerator of
22which is their joint Wisconsin adjusted gross income and the denominator of which
23is their joint federal adjusted gross income.
AB133-SSA1-SA1-SA39, s. 1706 24Section 1706. 71.06 (2s) (c) of the statutes is created to read:
AB133-SSA1-SA1-SA39,6,13
171.06 (2s) (c) For taxable years beginning after December 31, 1998, and before
2January 1, 2000, with respect to nonresident individuals, including individuals
3changing their domicile into or from this state, the tax brackets under subs. (1n) and
4(2) (e) and (f) shall be multiplied by a fraction, the numerator of which is Wisconsin
5adjusted gross income and the denominator of which is federal adjusted gross
6income. In this paragraph, for married persons filing separately "adjusted gross
7income" means the separate adjusted gross income of each spouse, and for married
8persons filing jointly "adjusted gross income" means the total adjusted gross income
9of both spouses. If an individual and that individual's spouse are not both domiciled
10in this state during the entire taxable year, the tax brackets under subs. (1n) and (2)
11(e) and (f) on a joint return shall be multiplied by a fraction, the numerator of which
12is their joint Wisconsin adjusted gross income and the denominator of which is their
13joint federal adjusted gross income.
AB133-SSA1-SA1-SA39, s. 1707 14Section 1707. 71.06 (2s) (d) of the statutes is created to read:
AB133-SSA1-SA1-SA39,7,215 71.06 (2s) (d) For taxable years beginning after December 31, 1999, with
16respect to nonresident individuals, including individuals changing their domicile
17into or from this state, the tax brackets under subs. (1p) and (2) (g) and (h) 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. (1p) and (2) (g) and (h) 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.".".
AB133-SSA1-SA1-SA39,7,4 310. Page 201, line 7: delete the material beginning with that line and ending
4with page 202, line 23.
AB133-SSA1-SA1-SA39,7,5 511. Page 203, line 13: delete lines 13 to 15.
AB133-SSA1-SA1-SA39,7,6 612. Page 209, line 3: delete lines 3 to 19 and substitute:
AB133-SSA1-SA1-SA39,7,7 7"774m. Page 944, line 21: after that line insert:
AB133-SSA1-SA1-SA39,7,8 8" Section 1763. 71.52 (5) of the statutes is amended to read:
AB133-SSA1-SA1-SA39,7,139 71.52 (5) "Household income" means, for claims filed before 1999, all income
10received by all persons of a household in a calendar year while members of the
11household, less $250 for each of the claimant's dependents, as defined in section 152
12of the Internal Revenue Code, who have the same principal abode as the claimant
13for more than 6 months during the year to which the claim relates.
AB133-SSA1-SA1-SA39, s. 1763c 14Section 1763c. 71.52 (5e) of the statutes is created to read:
AB133-SSA1-SA1-SA39,7,1915 71.52 (5e) "Household income" means, for claims filed in 1999, all income
16received by all persons of a household in a calendar year while members of the
17household, less $330 for each of the claimant's dependents, as defined in section 152
18of the Internal Revenue Code, who have the same principal abode as the claimant
19for more than 6 months during the year to which the claim relates.
AB133-SSA1-SA1-SA39, s. 1763d 20Section 1763d. 71.52 (5g) of the statutes is created to read:
AB133-SSA1-SA1-SA39,8,221 71.52 (5g) "Household income" means, for claims filed in 2000 and thereafter,
22all income received by all persons of a household in a calendar year while members
23of the household, less $340 for each of the claimant's dependents, as defined in

1section 152 of the Internal Revenue Code, who have the same principal abode as the
2claimant for more than 6 months during the year to which the claim relates.
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