SB55-ASA1-AA1,594,2222
71.10
(4) (cd) The education credit under s. 71.07 (5r).".
SB55-ASA1-AA1,595,2
171.10
(4) (cp) Industrial, service, and skilled trades apprenticeship credit
2under s. 71.07 (5d).".
SB55-ASA1-AA1,595,4
4"
Section 2150t. 71.10 (3) (a) (title) of the statutes is created to read:
SB55-ASA1-AA1,595,55
71.10
(3) (a) (title)
Voluntary payments.
SB55-ASA1-AA1, s. 2150tb
6Section 2150tb. 71.10 (3) (a) of the statutes is renumbered 71.10 (3) (a) 1. and
7amended to read:
SB55-ASA1-AA1,595,148
71.10
(3) (a) 1.
`Designation on return.' Every Any individual filing an income
9tax return
who has a tax liability or is entitled to a tax refund may designate
on the
10return an additional payment in the amount of $1 or a deduction from any refund due
11that individual in the amount of $1 for the Wisconsin election campaign fund for the
12use of eligible candidates under s. 11.50. If
the individuals filing a married couple
13files a joint return
have a tax liability or are entitled to a tax refund, each individual
14spouse may make a designation of $1 under this subsection.
SB55-ASA1-AA1,595,1816
71.10
(3) (a) 2. `Designation added to tax owed.' If the individual owes any tax,
17the individual shall remit in full the tax due and an additional $1 for the Wisconsin
18election campaign fund when the individual files a tax return.
SB55-ASA1-AA1,595,2219
3. `Designation deducted from refund.' Except as provided under par. (c) if the
20individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
21(3), the department of revenue shall deduct $1 for the Wisconsin election campaign
22fund from the amount of the refund.
SB55-ASA1-AA1, s. 2150te
23Section 2150te. 71.10 (3) (b) of the statutes is renumbered 71.10 (3) (f) and
24amended to read:
SB55-ASA1-AA1,596,17
171.10
(3) (f)
Administration, certification of amounts confidentiality. The
2secretary of revenue shall provide a place for those designations on the face of the
3individual income tax return and shall provide next to that place a statement that
4a designation will
not increase tax liability
or reduce a refund. Annually on August
515, the secretary of revenue shall certify to the elections board, the department of
6administration and the state treasurer under s. 11.50 the total amount
of received
7from all designations made during the preceding fiscal year.
If any individual
8attempts to place any condition or restriction upon a designation, that individual is
9deemed not to have made a designation on his or her tax return
Amounts designated
10for the Wisconsin election campaign fund under this subsection are not subject to
11refund to the taxpayer unless the taxpayer submits information to the satisfaction
12of the department of revenue within 18 months after the date taxes are due or the
13date the return is filed, whichever is later, that the amount designated is clearly in
14error. Any refund granted by the department of revenue under this subdivision shall
15be deducted from the moneys received under this subsection in the fiscal year that
16the refund is certified. The names of persons making designations under this
17subsection shall be strictly confidential.
SB55-ASA1-AA1,596,2319
71.10
(3) (bm)
Errors; failure to remit correct amount. If an individual who
20owes a tax fails to remit an amount equal to or in excess of the total of the actual tax
21due, after error corrections, and the amount designated on the return for the
22Wisconsin election campaign fund, the designation for the Wisconsin election
23campaign fund is void.
SB55-ASA1-AA1,597,3
171.10
(3) (c)
Errors; insufficient refund. If an individual is owed a refund that
2does not equal or exceed $1, after crediting under ss. 71.75 (9) and 71.80 (3) and after
3error corrections, the designation for the Wisconsin election campaign fund is void.
SB55-ASA1-AA1,597,65
71.10
(3) (d)
Conditions. If an individual places any conditions on a designation
6for the Wisconsin election campaign fund, the designation is void.
SB55-ASA1-AA1,597,118
71.10
(3) (e)
Void designation. If a designation for the Wisconsin election
9campaign fund is void, the department of revenue shall disregard the designation
10and determine amounts due, owed, refunded and received without regard to the void
11designation.".
SB55-ASA1-AA1,597,1514
71.10
(4) (cs) Conservation land, conservation easement tax credit under s.
1571.07 (5s).".
SB55-ASA1-AA1,597,2118
71.10
(5) (h)
Certification of amounts. (intro.) Annually, on or before
19September 15, the secretary of revenue shall certify to the department of
natural
20resources fish, wildlife, parks, and forestry, the department of administration and
21the state treasurer:".
SB55-ASA1-AA1,597,24
23992. Page 741, line 22: delete that line and substitute "(2dj), (2dL),
(2dm), 24(2ds), (2dx)
and, (3g), (3s)
, and (5s) and passed through to partners".
SB55-ASA1-AA1,602,10
171.22
(4) (pm) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
2(1g), and 71.42 (2), for taxable years beginning after December 31, 2000, and before
3January 1, 2002, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended by sections 411, 412 (a), 611 (a), 635, 636 (b), 641 to 646, 655, 658, and
5701 of P.L.
107-16 and as indirectly affected by sections 411, 412 (a), 611 (a), 635, 636
6(b), 641 to 646, 655, 658, and 701 of P.L.
107-16. The Internal Revenue Code applies
7for Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after June 30, 2001, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2000, and
10before January 1, 2002.".
