LRBa1162/2
JTK/RJM/MES:cx:pg
2001 - 2002 LEGISLATURE
SENATE AMENDMENT 12,
TO SENATE SUBSTITUTE AMENDMENT 1,
TO 2001 SENATE BILL 104
January 29, 2002 - Offered by Senators Kanavas, Roessler, Welch, Darling and
Panzer.
SB104-SSA1-SA12,1,5
21. Page 47, line 2: delete the material beginning with "supplement" and
3ending with "Except" on line 3 and substitute "proportionately reduce the amount
4of the grant payable to each eligible candidate. Unless the amount of a grant is
5reduced under this subsection and except".
SB104-SSA1-SA12,2,55
71.10
(3) (a) (title)
Voluntary payments.".
SB104-SSA1-SA12,2,8
7"
Section 128f. 71.10 (3) (a) of the statutes is renumbered 71.10 (3) (a) 1. and
8amended to read:
SB104-SSA1-SA12,2,159
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
$1 on
11the return an additional payment in the amount of $5 or a deduction from any refund
12due that individual in the amount of $5 for the Wisconsin election campaign fund for
13the use of eligible candidates under s. 11.50. If
the individuals filing a married couple
14files a joint return
have a tax liability or are entitled to a tax refund, each individual
15spouse may make a designation of
$1
$5 under this subsection.".
SB104-SSA1-SA12,2,2220
71.10
(3) (a) 2. `Designation added to tax owed.' If the individual owes any tax,
21the individual shall remit in full the tax due and an additional $5 for the Wisconsin
22election campaign fund when the individual files a tax return.
SB104-SSA1-SA12,3,223
3. `Designation deducted from refund.' Except as provided under par. (c) if the
24individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
1(3), the department of revenue shall deduct $5 for the Wisconsin election campaign
2fund from the amount of the refund.".
SB104-SSA1-SA12,3,6
5"
Section 129g. 71.10 (3) (b) of the statutes is renumbered 71.10 (3) (f) and
6amended to read:
SB104-SSA1-SA12,3,107
71.10
(3) (f)
Administration, certification of amounts confidentiality. The
8secretary of revenue shall provide a place for those designations on the face of the
9individual income tax return and shall provide next to that place a statement that
10a designation will
not increase tax".
SB104-SSA1-SA12,3,17
1515. Page 54, line 23: after "
year" insert "
. If any individual attempts to place
16any condition or restriction upon a designation, that individual is deemed not to have
17made a designation on his or her tax return".
SB104-SSA1-SA12,4,3
1816. Page 54, line 25: delete the material beginning with "If" and ending with
19"return." on page 55, line 2, and substitute "
Amounts designated for the Wisconsin
20election campaign fund under this subsection are not subject to refund to the
21taxpayer unless the taxpayer submits information to the satisfaction of the
22department of revenue within 18 months after the date taxes are due or the date the
23return is filed, whichever is later, that the amount designated is clearly in error. Any
24refund granted by the department of revenue under this subdivision shall be
1deducted from the moneys received under this subsection in the fiscal year that the
2refund is certified. The names of persons making designations under this subsection
3shall be strictly confidential.".
SB104-SSA1-SA12,4,106
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.
SB104-SSA1-SA12,4,1412
71.10
(3) (c)
Errors; insufficient refund. If an individual is owed a refund that
13does not equal or exceed $5, 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.
SB104-SSA1-SA12,4,1816
71.10
(3) (d)
Conditions. If an individual places any conditions on a designation
17for the Wisconsin election campaign fund not authorized under par. (a), the
18designation is void.
SB104-SSA1-SA12,4,2320
71.10
(3) (e)
Void designation. If a designation for the Wisconsin election
21campaign fund is void, the department of revenue shall disregard the designation
22and determine amounts due, owed, refunded and received without regard to the void
23designation.".
SB104-SSA1-SA12,5,8
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.".
