SB55-ASA1-AA1,633,2423
71.47
(5d) Industrial, service, and skilled trades apprenticeship credit. (a)
24In this subsection:
SB55-ASA1-AA1,634,7
11. "Apprentice" means a person who participates in a 2-year to 5-year
2apprenticeship program, as determined and approved by the department, in which
3the person receives instruction leading to qualification as a skilled journeyman in
4any industrial manufacturing trade or private sector service occupation or receives
5instruction in the construction trades leading to qualification as a skilled
6journeyman carpenter, including a floor coverer, millwright, or pile driver; laborer;
7ironworker; or painter, including a taper.
SB55-ASA1-AA1,634,98
2. "Claimant" means a person who files a claim under this subsection and who
9is a trades trainer, as determined and approved by the department.
SB55-ASA1-AA1,634,1010
3. "Department" means the department of workforce development.
SB55-ASA1-AA1,634,1811
(b) Subject to the limitations provided in this subsection, for taxable years
12beginning after June 30, 2003, a claimant may claim as a credit against the taxes
13imposed under s. 71.43 an amount that is equal to 5% of the wages that the claimant
14paid to an apprentice in the taxable year, but not to exceed $1,400, except that a
15claimant may claim as a credit against the taxes imposed under s. 71.43 an amount
16that is equal to 8% of the wages that the claimant paid to an apprentice in the taxable
17year in which the apprentice completes an apprenticeship program, but not to exceed
18$3,000.
SB55-ASA1-AA1,634,2219
(c) No claimant may receive a credit under this subsection unless the claimant
20enters into an agreement with the department permitting the department to post on
21the department's Internet site the claimant's name and address and the number of
22apprentices employed by the claimant during the calendar year.
SB55-ASA1-AA1,635,823
(d) This subsection does not apply to taxable years that begin after June 30,
242006, if the number of employers training apprentices in department-approved
25programs does not increase by more than 40% from July 1, 2003, to June 30, 2006,
1as determined by the department, except that a claimant who has claimed a credit
2for an apprentice's wages in any taxable year beginning before July 1, 2006, may
3continue to claim a credit for the apprentice's wages in succeeding taxable years,
4until the apprentice completes the apprenticeship program. As soon as practicable
5after June 30, 2006, the department shall certify to the department of revenue the
6number of employers training apprentices in approved programs on July 1, 2003, and
7the number of employers training apprentices in approved programs on June 30,
82006.
SB55-ASA1-AA1,635,109
(e) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit
10under s. 71.28 (4), apply to the credit under this subsection.
SB55-ASA1-AA1,635,1811
(f) Partnerships, limited liability companies, and tax-option corporations may
12not claim the credit under this subsection, but the eligibility for, and the amount of,
13the credit are based on their payment of wages under par. (b). A partnership, limited
14liability company, or tax-option corporation shall compute the amount of credit that
15each of its partners, members, or shareholders may claim and shall provide that
16information to each of them. Partners, members of limited liability companies, and
17shareholders of tax-option corporations may claim the credit in proportion to their
18ownership interests.
SB55-ASA1-AA1,635,2019
(g) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4),
20applies to the credit under this subsection.
SB55-ASA1-AA1,635,2322
71.49
(1) (dm) Industrial, service, and skilled trades apprenticeship credit
23under s. 71.47 (5d).".
SB55-ASA1-AA1,636,32
71.47
(5s) Conservation land, conservation easement tax credit. (a)
3Definitions. In this subsection:
SB55-ASA1-AA1,636,44
1. "Claimant" means a person who files a claim under this subsection.
SB55-ASA1-AA1,636,55
2. "Conservation easement" has the meaning given in s. 700.40 (1) (a).
SB55-ASA1-AA1,636,96
3. "Local governmental unit" means a political subdivision of this state, a
7special purpose district in this state, an instrumentality or corporation of such a
8political subdivision or special purpose district, a combination or subunit of any of
9the foregoing, or an instrumentality of the state and any of the foregoing.
SB55-ASA1-AA1,636,1110
4. "Nonprofit conservation organization" has the meaning given in s. 23.0955
11(1).
SB55-ASA1-AA1,636,1312
5. "Qualified appraisal" means any appraisal meeting the requirements of the
13regulations prescribed under section
170 (a) (1) of the Internal Revenue Code.
SB55-ASA1-AA1,636,1514
6. "Qualified conservation contribution" has the meaning given in section
170 15(h) of the Internal Revenue Code.
SB55-ASA1-AA1,636,2216
(b)
Filing claims. Subject to the limitations provided in this subsection, a
17claimant may claim as a credit against the tax imposed under s. 71.43 an amount
18equal to 50% of the value, based on a qualified appraisal, of property or a
19conservation easement, to the extent that the property or easement is a qualified
20conservation contribution, that is donated to the state, a local governmental unit, or
21a nonprofit conservation organization in the taxable year in which the donation is
22made or the easement is granted.
SB55-ASA1-AA1,636,2423
(c)
Limitations. 1. The maximum credit that a claimant may claim under this
24subsection in a taxable year is $100,000.
SB55-ASA1-AA1,637,2
12. No credit may be allowed under this subsection unless it is claimed within
2the time period under s. 71.75 (2).
SB55-ASA1-AA1,637,63
3. Section 71.28 (4) (e) and (f), as it applies to the credit under s. 71.28 (4),
4applies to the credit under this subsection, except that with regard to the carry-over
5provisions in s. 71.28 (4) (f) the maximum number of years that the credit under this
6subsection may be carried forward is 10 years.
SB55-ASA1-AA1,637,147
4. Partnerships, limited liability companies, and tax-option corporations may
8not claim the credit under this subsection, but the eligibility for, and the amount of,
9the credit are based on the amount calculated under par. (b). A partnership, limited
10liability company, or tax-option corporation shall compute the amount of credit that
11each of its partners, members, or shareholders may claim and shall provide that
12information to each of them. Partners, members of limited liability companies, and
13shareholders of tax-option corporations may claim the credit in proportion to their
14ownership interest.
SB55-ASA1-AA1,637,1915
(d)
Administration. The department of revenue may enforce the credit under
16this subsection and may take any action, conduct any proceeding, and proceed as it
17is authorized in respect to taxes under this chapter. The income tax provisions in this
18chapter relating to assessments, refunds, appeals, collection, interest, and penalties
19apply to the credit under this subsection.
SB55-ASA1-AA1,637,2221
71.49
(1) (cs) Conservation land, conservation easement tax credit under s.
2271.47 (5s).".
SB55-ASA1-AA1,638,3
171.93
(1) (a) 3. An amount that the department of health and family services
2may recover under s.
49.45 (2) (a) 10. or 49.497, if the department of health and
3family services has certified the amount under s. 49.85.".
SB55-ASA1-AA1,638,106
71.59
(1m) Permitted uses. The designation by the department of
natural
7resources fish, wildlife, parks, and forestry of any farmland in this state, for which
8a claim under this section may be filed, as part of the ice age trail, under s. 23.17, is
9a permitted use under a farmland preservation agreement, or a certificate of a zoning
10authority, under sub. (1) (b).".
SB55-ASA1-AA1,640,713
71.52
(6) "Income" means the sum of Wisconsin adjusted gross income and the
14following amounts, to the extent not included in Wisconsin adjusted gross income:
15maintenance payments (except foster care maintenance and supplementary
16payments excludable under section
131 of the internal revenue code), support money,
17cash public assistance (not including credit granted under this subchapter and
18amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross
19amount of any pension or annuity (including railroad retirement benefits, all
20payments received under the federal social security act and veterans disability
21pensions), nontaxable interest received from the federal government or any of its
22instrumentalities, nontaxable interest received on state or municipal bonds,
23worker's compensation, unemployment insurance, the gross amount of "loss of time"
24insurance, compensation and other cash benefits received from the United States for
1past or present service in the armed forces, scholarship and fellowship gifts or
2income, capital gains, gain on the sale of a personal residence excluded under section
3121 of the internal revenue code, dividends, income of a nonresident or part-year
4resident who is married to a full-year resident, housing allowances provided to
5members of the clergy, the amount by which a resident manager's rent is reduced,
6nontaxable income of an American Indian, nontaxable income from sources outside
7this state and nontaxable deferred compensation. Intangible drilling costs,
8depletion allowances and depreciation, including first-year depreciation allowances
9under section
179 of the internal revenue code, amortization, contributions to
10individual retirement accounts under section
219 of the internal revenue code,
11contributions to Keogh plans, net operating loss carry-forwards and capital loss
12carry-forwards deducted in determining Wisconsin adjusted gross income shall be
13added to "income". "Income" does not include gifts from natural persons, cash
14reimbursement payments made under title XX of the federal social security act,
15surplus food or other relief in kind supplied by a governmental agency, the gain on
16the sale of a personal residence deferred under section
1034 of the internal revenue
17code or nonrecognized gain from involuntary conversions under section
1033 of the
18internal revenue code. Amounts not included in adjusted gross income but added to
19"income" under this subsection in a previous year and repaid may be subtracted from
20income for the year during which they are repaid. Scholarship and fellowship gifts
21or income that are included in Wisconsin adjusted gross income and that were added
22to household income for purposes of determining the credit under this subchapter in
23a previous year may be subtracted from income for the current year in determining
24the credit under this subchapter.
Interest income received from the installment sale
25of business, farm, or rental real property which includes a claimant's former
1homestead, up to the amount of interest that is paid by the claimant on a mortgage
2to purchase another homestead, may be subtracted from income in determining the
3credit under this subchapter, except that notwithstanding s. 71.58 (7) (a), this
4provision does not apply to the definition of "income" under s. 71.58 (7). A marital
5property agreement or unilateral statement under ch. 766 has no effect in computing
6"income" for a person whose homestead is not the same as the homestead of that
7person's spouse.".
SB55-ASA1-AA1,640,1712
73.01
(3) (a) The time and place of meetings and hearings of the commission
13shall be designated by the chairperson. Rooms for hearings outside the city of
14Madison shall be provided under s. 73.07. All hearings held in Milwaukee shall be
15held in the southeast district office of the department of
natural resources fish,
16wildlife, parks, and forestry. The commission shall maintain permanent hearing
17rooms in Madison.".
SB55-ASA1-AA1,641,320
73.0301
(1) (e) "Licensing department" means the department of
21administration; the board of commissioners of public lands; the department of
22commerce; the ethics board; the department of financial institutions; the department
23of health and family services; the department of
natural resources fish, wildlife,
24parks, and forestry; the department of environmental management; the department
1of public instruction; the department of regulation and licensing; the department of
2workforce development; the office of the commissioner of insurance; or the
3department of transportation.".
SB55-ASA1-AA1,641,136
73.03
(57) (1y) To work with the department of natural resources and with the
7Gathering Waters Conservancy to prepare a report, no later than the first day of the
860th month beginning after the effective date of this subsection .... [revisor inserts
9date], on the effectiveness of the conservation land, conservation easement tax credit
10under ss. 71.07 (5s), 71.28 (5), and 71.47 (5s), and to submit the report to the speaker
11of the assembly and the president of the senate under s. 13.172 (3). The report shall
12also recommend modifications of the tax credit to encourage conservation
13donations.".
SB55-ASA1-AA1,641,2016
74.35
(3) (c) If the governing body of the taxation district determines that an
17unlawful tax has been paid and that the claim for recovery of the unlawful tax has
18complied with all legal requirements, the governing body shall allow the claim.
The 19Except as provided in par. (cm), the taxation district treasurer shall pay the claim
20not later than 90 days after the claim is allowed.
SB55-ASA1-AA1,642,222
74.35
(3) (cm) A municipality may pay a refund under par. (c) of the taxes on
23property that is assessed under s. 70.995 in 5 annual installments, each of which
24except the last is equal to at least 20% of the sum of the refund and the interest on
1the refund, beginning in the year of the determination under par. (c), if all of the
2following conditions exist:
SB55-ASA1-AA1,642,43
1. The municipality's property tax levy for its general operations for the year
4for which the taxes to be refunded are due is less than $100,000,000.
SB55-ASA1-AA1,642,65
2. The refund is at least 0.0025% of the municipality's levy for its general
6operations for the year for which the taxes to be refunded are due.
SB55-ASA1-AA1,642,77
3. The refund is more than $10,000.
SB55-ASA1-AA1,642,129
74.35
(4) Interest. The amount of a claim filed under sub. (2) or an action
10commenced under sub. (3) may include interest computed from the date of filing the
11claim against the taxation district, at the rate of 0.8% per month
, except as provided
12under s. 70.511 (2) (b).
SB55-ASA1-AA1,642,1914
74.37
(3) (c) If the governing body of the taxation district or county that has a
15county assessor system determines that a tax has been paid which was based on an
16excessive assessment, and that the claim for an excessive assessment has complied
17with all legal requirements, the governing body shall allow the claim.
The Except
18as provided in par. (cm), the taxation district or county treasurer shall pay the claim
19not later than 90 days after the claim is allowed.
SB55-ASA1-AA1,642,2521
74.37
(3) (cm) A municipality may pay a refund under par. (c) of the taxes on
22property that is assessed under s. 70.995 in 5 annual installments, each of which
23except the last is equal to at least 20% of the sum of the refund and the interest on
24the refund, beginning in the year of the determination under par. (c), if all of the
25following conditions exist:
SB55-ASA1-AA1,643,2
11. The municipality's property tax levy for its general operations for the year
2for which the taxes to be refunded are due is less than $100,000,000.
SB55-ASA1-AA1,643,43
2. The refund is at least 0.0025% of the municipality's levy for its general
4operations for the year for which the taxes to be refunded are due.
SB55-ASA1-AA1,643,55
3. The refund is more than $10,000.
SB55-ASA1-AA1,643,107
74.37
(5) Interest. The amount of a claim filed under sub. (2) or an action
8commenced under sub. (3) may include interest computed from the date of filing the
9claim against the taxation district, at the rate of 0.8% per month
, except as provided
10under s. 70.511 (2) (b).".
SB55-ASA1-AA1,643,1413
75.105
(1) (a) "Department" means the department of
natural resources 14environmental management.
SB55-ASA1-AA1,643,1716
75.106
(1) (b) "Department" means the department of
natural resources 17environmental management.".
SB55-ASA1-AA1,643,2220
76.02
(6m) "Repair facility" means property on which a roundhouse, a repair
21shop, and a turntable are located and at which railcars and locomotives are built,
22maintained, and repaired.
SB55-ASA1-AA1,644,16
176.16 Separate valuation of repair facilities, docks, piers, wharves, ore
2yards, elevators, car ferries and pipeline terminal facilities. After the
3property of a company is first valued as a whole, if any
repair facilities, docks, ore
4yards, piers, wharves, grain elevators or car ferries used in transferring freight or
5passengers between cars and vessels or transfer of freight cars located on car ferries,
6or if any terminal storage facilities, docks, pipelines and pumping equipment used
7in transferring oil from pipelines to vessels shall be included in such valuation, then
8for the purpose of accounting to the proper taxation districts, the department shall
9make a separate valuation of each such
repair facility, dock, ore yard, pier, wharf,
10grain elevator, including the approaches thereto, or car ferries and of each such
11terminal storage facility, dock, pipeline and pumping equipment. As used herein, an
12approach shall be an immediate access facility commencing at the switching point
13which leads primarily to the terminal facility. For the purpose of defining the
14pipeline terminal facilities affected by this section, such facilities shall begin where
15the incoming pipeline enters the terminal storage facility site used in the transfer
16of oil to vessels.
SB55-ASA1-AA1,644,2518
76.24
(2) (a) All taxes paid by any railroad company derived from or
19apportionable to
repair facilities, docks, ore yards, piers, wharves, grain elevators,
20and their approaches, or car ferries or terminal storage facilities, docks, pipelines
21and pumping equipment used in transferring oil from pipelines to vessels on the
22basis of the separate valuation provided for in s. 76.16, shall be distributed annually
23from the transportation fund to the towns, villages and cities in which they are
24located, pursuant to certification made by the department of revenue on or before
25August 15.".
SB55-ASA1-AA1,645,103
76.24
(2) (a) All taxes paid by any railroad company derived from or
4apportionable to docks, ore yards, piers, wharves, grain elevators, and their
5approaches, or car ferries or terminal storage facilities, docks, pipelines and
6pumping equipment used in transferring oil from pipelines to vessels on the basis of
7the separate valuation provided for in s. 76.16, shall be distributed annually from the
8public transportation account in the transportation fund to the towns, villages and
9cities in which
they those facilities are located, pursuant to certification made by the
10department of revenue on or before August 15.".
SB55-ASA1-AA1,645,1713
76.39
(2) There is levied annually a gross earnings tax in lieu of all property
14taxes on the car line equipment of a car line company equal to
3% 2.5% of the gross
15earnings in this state. Every railroad company operating in this state shall, upon
16making payment to each car line company for use of its cars, withhold
3% 2.5% of the
17amount constituting the gross earnings in this state of such car line company.".
SB55-ASA1-AA1,646,8
2077.02 Forest croplands. (1) Petition. The owner of an entire quarter quarter
21section, fractional lot or government lot as determined by U.S. government survey
22plat, excluding public roads and railroad rights-of-way that may have been sold,
23may file with the department of
natural resources
fish, wildlife, parks, and forestry 24a petition stating that the owner believes the lands therein described are more useful
1for growing timber and other forest crops than for any other purpose, that the owner
2intends to practice forestry thereon, that all persons holding encumbrances thereon
3have joined in the petition and requesting that such lands be approved as "Forest
4Croplands" under this subchapter. Whenever any such land is encumbered by a
5mortgage or other indenture securing any issue of bonds or notes, the trustee named
6in such mortgage or indenture or any amendment thereto may join in such petition,
7and such action shall for the purpose of this section be deemed the action of all
8holders of such bonds or notes.