LRBa1160/1
JK:cjs:jf
1999 - 2000 LEGISLATURE
ASSEMBLY AMENDMENT 2,
TO ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 1999 ASSEMBLY BILL 393
March 10, 2000 - Offered by Representative Plale.
AB393-ASA1-AA2,1,4
21. Page 1, line 5: after "employes" insert "and an income and franchise tax
3credit for a business that constructs or equips a facility for its employes to pump and
4store breast milk".
AB393-ASA1-AA2,1,88
71.07
(5dd) Breast-milk facility credit. (a) In this subsection:
AB393-ASA1-AA2,1,129
1. "Breast-milk facility" means a private location that has a clean water source,
10a sink and equipment for the pumping and storage of breast milk, and is used
11exclusively by a claimant's employes to pump and store breast milk during the
12employes' working hours.
AB393-ASA1-AA2,2,1
12. "Claimant" means a person who files a claim under this subsection.
AB393-ASA1-AA2,2,52
(b) A claimant may claim as a credit against the tax imposed under s. 71.02 an
3amount equal to 50% of the amount paid or incurred by the claimant to construct or
4equip a breast-milk facility, except that the credit shall not exceed $10,000 in a
5taxable year.
AB393-ASA1-AA2,2,76
(c) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit
7under s. 71.28 (4), apply to the credit under this subsection.
AB393-ASA1-AA2,2,158
(d) Partnerships, limited liability companies and tax-option corporations may
9not claim the credit under this subsection, but the eligibility for, and the amount of,
10the credit are based on the amount paid or incurred under par. (b). A partnership,
11limited liability company or tax-option corporation shall compute the amount of
12credit that each of its partners, members or shareholders may claim and shall
13provide that information to each of them. Partners, members of limited liability
14companies and shareholders of tax-option corporations may claim the credit in
15proportion to their ownership interest.
AB393-ASA1-AA2,2,1716
(e) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4),
17applies to the credit under this subsection.
AB393-ASA1-AA2,2,2218
(f) Except as provided under par. (g), if the operation of a breast-milk facility
19under par. (b) ceases within 5 years after the date on which the breast-milk facility
20begins operation, a claimant who receives credits under par. (b) shall add to the
21claimant's liability for taxes imposed under s. 71.02 an amount equal to the total
22amount of credits received under par. (b) multiplied by the following percentage:
AB393-ASA1-AA2,2,2423
1. If the operation of a breast-milk facility ceases during the first year after the
24date on which the breast-milk facility begins operation, 100%.
AB393-ASA1-AA2,3,2
12. If the operation of a breast-milk facility ceases during the 2nd year after the
2date on which the breast-milk facility begins operation, 80%.
AB393-ASA1-AA2,3,43
3. If the operation of a breast-milk facility ceases during the 3rd year after the
4date on which the breast-milk facility begins operation, 60%.
AB393-ASA1-AA2,3,65
4. If the operation of a breast-milk facility ceases during the 4th year after the
6date on which the breast-milk facility begins operation, 40%.
AB393-ASA1-AA2,3,87
5. If the operation of a breast-milk facility ceases during the 5th year after the
8date on which the breast-milk facility begins operation, 20%.
AB393-ASA1-AA2,3,149
(g) Paragraph (f) does not apply to a claimant whose business ceases operation
10within 5 years after the date on which the breast-milk facility begins operation; or
11whose breast-milk facility ceases operation for not more than 30 consecutive days
12in a taxable year; or who presents evidence to the department of revenue that the
13majority of the claimant's employes with children who are breast-feeding do not
14want to use the claimant's breast-milk facility.".
AB393-ASA1-AA2,3,1717
71.10
(4) (cs) The breast-milk facility credit under s. 71.07 (5dd).".
AB393-ASA1-AA2,3,2121
71.28
(5dd) Breast-milk facility credit. (a) In this subsection:
AB393-ASA1-AA2,4,222
1. "Breast-milk facility" means a private location that has a clean water source,
23a sink and equipment for the pumping and storage of breast milk, and is used
1exclusively by a claimant's employes to pump and store breast milk during the
2employes' working hours.
AB393-ASA1-AA2,4,33
2. "Claimant" means a person who files a claim under this subsection.
AB393-ASA1-AA2,4,74
(b) A claimant may claim as a credit against the tax imposed under s. 71.23 an
5amount equal to 50% of the amount paid or incurred by the claimant to construct or
6equip a breast-milk facility, except that the credit shall not exceed $10,000 in a
7taxable year.
AB393-ASA1-AA2,4,98
(c) The carry-over provisions of sub. (4) (e) and (f), as they apply to the credit
9under sub. (4), apply to the credit under this subsection.
AB393-ASA1-AA2,4,1710
(d) Partnerships, limited liability companies and tax-option corporations may
11not claim the credit under this subsection, but the eligibility for, and the amount of,
12the credit are based on the amount paid or incurred under par. (b). A partnership,
13limited liability company or tax-option corporation shall compute the amount of
14credit that each of its partners, members or shareholders may claim and shall
15provide that information to each of them. Partners, members of limited liability
16companies and shareholders of tax-option corporations may claim the credit in
17proportion to their ownership interest.
AB393-ASA1-AA2,4,1918
(e) Subsection (4) (g) and (h), as it applies to the credit under sub. (4), applies
19to the credit under this subsection.
AB393-ASA1-AA2,4,2420
(f) Except as provided under par. (g), if the operation of a breast-milk facility
21under par. (b) ceases within 5 years after the date on which the breast-milk facility
22begins operation, a claimant who receives credits under par. (b) shall add to the
23claimant's liability for taxes imposed under s. 71.23 an amount equal to the total
24amount of credits received under par. (b) multiplied by the following percentage:
AB393-ASA1-AA2,5,2
11. If the operation of a breast-milk facility ceases during the first year after the
2date on which the breast-milk facility begins operation, 100%.
AB393-ASA1-AA2,5,43
2. If the operation of a breast-milk facility ceases during the 2nd year after the
4date on which the breast-milk facility begins operation, 80%.
AB393-ASA1-AA2,5,65
3. If the operation of a breast-milk facility ceases during the 3rd year after the
6date on which the breast-milk facility begins operation, 60%.
AB393-ASA1-AA2,5,87
4. If the operation of a breast-milk facility ceases during the 4th year after the
8date on which the breast-milk facility begins operation, 40%.
AB393-ASA1-AA2,5,109
5. If the operation of a breast-milk facility ceases during the 5th year after the
10date on which the breast-milk facility begins operation, 20%.
AB393-ASA1-AA2,5,1611
(g) Paragraph (f) does not apply to a claimant whose business ceases operation
12within 5 years after the date on which the breast-milk facility begins operation; or
13whose breast-milk facility ceases operation for not more than 30 consecutive days
14in a taxable year; or who presents evidence to the department of revenue that the
15majority of the claimant's employes with children who are breast-feeding do not
16want to use the claimant's breast-milk facility.".
AB393-ASA1-AA2,5,1919
71.30
(3) (dp) The breast-milk facility credit under s. 71.28 (5dd).".
AB393-ASA1-AA2,5,2323
71.47
(5dd) Breast-milk facility credit. (a) In this subsection:
AB393-ASA1-AA2,6,4
11. "Breast-milk facility" means a private location that has a clean water source,
2a sink and equipment for the pumping and storage of breast milk, and is used
3exclusively by a claimant's employes to pump and store breast milk during the
4employes' working hours.
