LRBa1327/1
MES:cmh&jlg:hmh
1999 - 2000 LEGISLATURE
ASSEMBLY AMENDMENT 6,
TO 1999 ASSEMBLY BILL 701
February 9, 2000 - Offered by Representatives Walker, Gundrum, Ladwig, Owens,
Ainsworth, Pettis and
Suder.
AB701-AA6,1,5
5"
Section 87e. 71.10 (3) (a) (title) of the statutes is created to read:
AB701-AA6,1,66
71.10
(3) (a) (title)
Voluntary payments.
AB701-AA6, s. 87f
7Section 87f. 71.10 (3) (a) of the statutes is renumbered 71.10 (3) (a) 1. and
8amended to read:
AB701-AA6,2,29
71.10
(3) (a) 1.
`Designation on return.' Every Any individual filing an income
10tax return
who has a tax liability or is entitled to a tax refund may designate
on the
11return an additional payment in the amount of $1 or a deduction from any refund due
12that individual in the amount of $1 for the Wisconsin election campaign fund for the
13use of eligible candidates under s. 11.50. If
the individuals filing a married couple
1files a joint return
have a tax liability or are entitled to a tax refund, each individual
2spouse may make a designation of $1 under this subsection.
AB701-AA6, s. 87g
3Section 87g. 71.10 (3) (a) 2. and 3. of the statutes are created to read:
AB701-AA6,2,64
71.10
(3) (a) 2. `Designation added to tax owed.' If the individual owes any tax,
5the individual shall remit in full the tax due and an additional $1 for the Wisconsin
6election campaign fund when the individual files a tax return.
AB701-AA6,2,107
3. `Designation deducted from refund.' Except as provided under par. (c) if the
8individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
9(3), the department of revenue shall deduct $1 for the Wisconsin election campaign
10fund from the amount of the refund.
AB701-AA6, s. 87h
11Section 87h. 71.10 (3) (b) of the statutes is renumbered 71.10 (3) (f) and
12amended to read:
AB701-AA6,3,413
71.10
(3) (f)
Administration, certification of amounts confidentiality. The
14secretary of revenue shall provide a place for those designations on the face of the
15individual income tax return and shall provide next to that place a statement that
16a designation will
not increase tax liability
or reduce a refund. Annually on August
1715, the secretary of revenue shall certify to the elections board, the department of
18administration and the state treasurer under s. 11.50 the total amount
of received
19from all designations made during the preceding fiscal year.
If any individual
20attempts to place any condition or restriction upon a designation, that individual is
21deemed not to have made a designation on his or her tax return
Amounts designated
22for the Wisconsin election campaign fund under this subsection are not subject to
23refund to the taxpayer unless the taxpayer submits information to the satisfaction
24of the department of revenue within 18 months after the date taxes are due or the
25date the return is filed, whichever is later, that the amount designated is clearly in
1error. Any refund granted by the department of revenue under this subdivision shall
2be deducted from the moneys received under this subsection in the fiscal year that
3the refund is certified. The names of persons making designations under this
4subsection shall be strictly confidential.
AB701-AA6,3,106
71.10
(3) (bm)
Errors; failure to remit correct amount. If an individual who
7owes a tax fails to remit an amount equal to or in excess of the total of the actual tax
8due, after error corrections, and the amount designated on the return for the
9Wisconsin election campaign fund, the designation for the Wisconsin election
10campaign fund is void.
AB701-AA6, s. 87j
11Section 87j. 71.10 (3) (c) of the statutes is repealed and recreated to read:
AB701-AA6,3,1412
71.10
(3) (c)
Errors; insufficient refund. If an individual is owed a refund that
13does not equal or exceed $1, after crediting under ss. 71.75 (9) and 71.80 (3) and after
14error corrections, the designation for the Wisconsin election campaign fund is void.
AB701-AA6,3,1716
71.10
(3) (d)
Conditions. If an individual places any conditions on a designation
17for the Wisconsin election campaign fund, the designation is void.
AB701-AA6,3,2219
71.10
(3) (e)
Void designation. If a designation for the Wisconsin election
20campaign fund is void, the department of revenue shall disregard the designation
21and determine amounts due, owed, refunded and received without regard to the void
22designation.".
AB701-AA6,4,8
1"
(4m)
Wisconsin election campaign fund designations. The treatment of
2section 71.10 (3) (b), (bm), (c), (d) and (e) of the statutes, the renumbering and
3amendment of section 71.10 (3) (a) of the statutes and the creation of section 71.10
4(3) (a) (title), 2. and 3. of the statutes first apply to taxable years beginning on
5January 1 of the year in which this subsection takes effect, except that, if this
6subsection takes effect after July 31, the treatment of section 71.10 (3) of the statutes
7first applies to taxable years beginning on January 1 of the year following the year
8in which this subsection takes effect.".