Amendment AA125-ASA1-SB55

SB55-ASA1-AA125,7,20 4. "Qualified institution" means any university, college, technical college, or school approved under s. 45.54.

SB55-ASA1-AA125,8,2 (b) Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to 50% of the amount that the claimant paid during the taxable year for the claimant or the claimant's spouse, dependent, or employee to receive information technology training at a qualified institution.

SB55-ASA1-AA125,8,5 (c) The amount of the credit for each claimant under this subsection shall not exceed $2,500 in a taxable year for each individual for whom the claimant pays an amount as provided in par. (b).

SB55-ASA1-AA125,8,8 (d) A claimant who receives a credit under par. (b) shall add to the claimant's liability for taxes imposed under s. 71.02 an amount that is equal to the total amount of the credits received under par. (b), if any of the following occur:

SB55-ASA1-AA125,8,11 1. The individual who received the training as specified under par. (b) is not employed in this state in an occupation related to information technology within one year after the individual completes the training.

SB55-ASA1-AA125,8,14 2. The individual who received the training as specified under par. (b) is employed in this state in an occupation related to information technology for less than one year.

SB55-ASA1-AA125,8,17 (e) A claimant may not claim the credit under par. (b) for any amounts that the claimant excluded under s. 71.05 (6) (b) 28. or under section 127 of the Internal Revenue Code.

SB55-ASA1-AA125,8,19 (f) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit under s. 71.28 (4), apply to the credit under this subsection.

SB55-ASA1-AA125,9,2 (g) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

SB55-ASA1-AA125,9,4 (h) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.".

SB55-ASA1-AA125,9,5 10. Page 738, line 6: after that line insert:

SB55-ASA1-AA125,9,6 " Section 2153d. 71.10 (4) (gv) of the statutes is created to read:

SB55-ASA1-AA125,9,7 71.10 (4) (gv) Information technology training credit under s. 71.07 (5s).".

SB55-ASA1-AA125,9,8 11. Page 741, line 22: delete "and (3s)" and substitute "(3s), and (5s)".

SB55-ASA1-AA125,9,10 12. Page 769, line 1: delete "and (3g) (1dx)" and substitute "(1dx), (3g), and (5s)".

SB55-ASA1-AA125,9,11 13. Page 798, line 22: after that line insert:

SB55-ASA1-AA125,9,12 " Section 2179m. 71.28 (5s) of the statutes is created to read:

SB55-ASA1-AA125,9,13 71.28 (5s) Information technology training credit. (a) In this subsection:

SB55-ASA1-AA125,9,14 1. "Claimant" means a corporation that files a claim under this subsection.

SB55-ASA1-AA125,9,15 2. "Information technology" has the meaning given in s. 16.97 (6).

SB55-ASA1-AA125,9,17 3. "Information technology training" means training in information technology that also includes training in privacy rights and information policy.

SB55-ASA1-AA125,9,19 4. "Qualified institution" means any university, college, technical college, or school approved under s. 45.54.

SB55-ASA1-AA125,9,23 (b) Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.23 an amount equal to 50% of the amount that the claimant paid during the taxable year for an employee to receive information technology training at a qualified institution.

SB55-ASA1-AA125,10,3 (c) The amount of the credit for each claimant under this subsection shall not exceed $2,500 in a taxable year for each employee for whom the claimant pays an amount as provided in par. (b).

SB55-ASA1-AA125,10,6 (d) A claimant who receives a credit under par. (b) shall add to the claimant's liability for taxes imposed under s. 71.23 an amount that is equal to the total amount of the credits received under par. (b), if any of the following occur:

SB55-ASA1-AA125,10,9 1. The employee who received the training as specified under par. (b) is not employed in this state in an occupation related to information technology within one year after the employee completes the training.

SB55-ASA1-AA125,10,12 2. The employee who received the training as specified under par. (b) is employed in this state in an occupation related to information technology for less than one year.

SB55-ASA1-AA125,10,14 (e) A claimant may not claim the credit under par. (b) for any amounts that the claimant has excluded under section 127 of the Internal Revenue Code.

SB55-ASA1-AA125,10,16 (f) The carry-over provisions of sub. (4) (e) and (f), as they apply to the credit under sub. (4), apply to the credit under this subsection.

SB55-ASA1-AA125,10,24 (g) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

SB55-ASA1-AA125,11,2 (h) Subsection (4) (g) and (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.".

SB55-ASA1-AA125,11,3 14. Page 799, line 2: after that line insert:

SB55-ASA1-AA125,11,4 " Section 2181m. 71.30 (3) (eop) of the statutes is created to read:

SB55-ASA1-AA125,11,5 71.30 (3) (eop) Information technology training credit under s. 71.28 (5s).".

SB55-ASA1-AA125,11,6 15. Page 799, line 6: delete "and (3g)" and substitute "(3g), and (5s)".

SB55-ASA1-AA125,11,7 16. Page 821, line 17: after that line insert:

SB55-ASA1-AA125,11,8 " Section 2184g. 71.45 (2) (a) 10. of the statutes is amended to read:

SB55-ASA1-AA125,11,14 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dx) and (5s) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47 (1), (3), (4) and (5).".

SB55-ASA1-AA125,11,15 17. Page 831, line 18: after that line insert:

SB55-ASA1-AA125,11,16 " Section 2193m. 71.47 (5s) of the statutes is created to read:

SB55-ASA1-AA125,11,17 71.47 (5s) Information technology training credit. (a) In this subsection:

SB55-ASA1-AA125,11,18 1. "Claimant" means a corporation that files a claim under this subsection.

SB55-ASA1-AA125,11,19 2. "Information technology" has the meaning given in s. 16.97 (6).

SB55-ASA1-AA125,11,21 3. "Information technology training" means training in information technology that also includes training in privacy rights and information policy.

SB55-ASA1-AA125,11,23 4. "Qualified institution" means any university, college, technical college, or school approved under s. 45.54.

SB55-ASA1-AA125,12,4 (b) Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to 50% of the amount that the claimant paid during the taxable year for an employee to receive information technology training at a qualified institution.

SB55-ASA1-AA125,12,7 (c) The amount of the credit for each claimant under this subsection shall not exceed $2,500 in a taxable year for each employee for whom the claimant pays an amount as provided in par. (b).

SB55-ASA1-AA125,12,10 (d) A claimant who receives a credit under par. (b) shall add to the claimant's liability for taxes imposed under s. 71.43 an amount that is equal to the total amount of the credits received under par. (b), if any of the following occur:

SB55-ASA1-AA125,12,13 1. The employee who received the training as specified under par. (b) is not employed in this state in an occupation related to information technology within one year after the employee completes the training.

SB55-ASA1-AA125,12,16 2. The employee who received the training as specified under par. (b) is employed in this state in an occupation related to information technology for less than one year.

SB55-ASA1-AA125,12,18 (e) A claimant may not claim the credit under par. (b) for any amounts that the claimant has excluded under section 127 of the Internal Revenue Code.

SB55-ASA1-AA125,12,20 (f) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit under s. 71.28 (4), apply to the credit under this subsection.

SB55-ASA1-AA125,13,3 (g) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

SB55-ASA1-AA125,13,5 (h) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.".

SB55-ASA1-AA125,13,6 18. Page 831, line 23: after that line insert:

SB55-ASA1-AA125,13,7 " Section 2195m. 71.49 (1) (eop) of the statutes is created to read:

SB55-ASA1-AA125,13,8 71.49 (1) (eop) Information technology training credit under s. 71.47 (5s).".

SB55-ASA1-AA125,13,10 19. Page 849, line 13: delete "and (3g), and (3s)" and substitute "(3g), (3s), and (5s)".

SB55-ASA1-AA125,13,11 20. Page 890, line 16: after that line insert:

SB55-ASA1-AA125,13,12 " Section 2429c. 100.264 (2) (intro.) of the statutes is amended to read:

SB55-ASA1-AA125,13,20 100.264 (2) Supplemental forfeiture. (intro.) If a fine or a forfeiture is imposed on a person for a violation under s. 100.16, 100.17, 100.18, 100.182, 100.183, 100.20, 100.205, 100.207, 100.21, 100.30 (3), 100.35, 100.44 or, 100.46, or 100.52 or a rule promulgated under one of those sections, the person shall be subject to a supplemental forfeiture not to exceed $10,000 for that violation if the conduct by the defendant, for which the violation was imposed, was perpetrated against an elderly person or disabled person and if the court finds that any of the following factors is present:".

SB55-ASA1-AA125,13,21 21. Page 890, line 25: after that line insert:

SB55-ASA1-AA125,13,22 " Section 2446m. 100.52 of the statutes is created to read:

SB55-ASA1-AA125,13,23 100.52 Telephone solicitations. (1) Definitions. In this section:

SB55-ASA1-AA125,14,3 (a) "Automatic telephone dialing system" means equipment that has the capacity to store or produce telephone numbers that are called using a random or sequential number generator and to call such telephone numbers.

SB55-ASA1-AA125,14,4 (b) "Basic local exchange service" has the meaning in s. 196.01 (1g).

SB55-ASA1-AA125,14,7 (c) "Blocking service" means a service that allows a person who makes a telephone call to withhold his or her telephone number or name from a person who receives the telephone call and who uses a caller identification service.

SB55-ASA1-AA125,14,10 (d) "Caller identification service" means a service that allows a person who receives a telephone call to identify the telephone number or name of the person making the telephone call.

SB55-ASA1-AA125,14,12 (e) "Residential customer" means an individual who is furnished with basic local exchange service by a telecommunications utility.

SB55-ASA1-AA125,14,13 (f) "Telecommunications utility" has the meaning given in s. 196.01 (10).

SB55-ASA1-AA125,14,16 (g) "Telephone directory" means the telephone directory distributed to the general public by a telecommunications utility that furnishes basic local exchange service to a residential customer.

SB55-ASA1-AA125,14,20 (2) Directory listing. (a) Upon a request by a residential customer, a telecommunications utility furnishing basic local exchange service to the residential customer shall include in its telephone directory a listing or symbol indicating that the residential customer does not want to receive any telephone solicitation.

SB55-ASA1-AA125,15,2 (b) A telecommunications utility may impose a onetime charge applicable to a change in a telephone directory for a listing or symbol requested under par. (a). A charge under this paragraph may not exceed the cost incurred by a telecommunications utility in making a change to a telephone directory. Upon a complaint filed by residential customer, the department may investigate whether a charge by a telecommunications utility violates this paragraph and may order a telecommunications utility to impose a charge that complies with this paragraph.

SB55-ASA1-AA125,15,6 (c) A person may not make a telephone solicitation to a residential customer if a telephone directory in effect at the time of the telephone solicitation includes a listing or symbol indicating that the residential customer does not want to receive any telephone solicitation.

SB55-ASA1-AA125,15,9 (3) Automatic dialing. No person may, in making a telephone solicitation, use an automatic telephone dialing system in such a way that 2 or more telephone lines are engaged simultaneously.

SB55-ASA1-AA125,15,11 (4) Blocking services. No person may use a blocking service when making a telephone solicitation.

SB55-ASA1-AA125,15,14 (6) Enforcement. The department shall investigate violations of this section and may bring an action for temporary or permanent injunctive or other relief for any violation of this section.

SB55-ASA1-AA125,15,16 (7) Penalties. (a) Except as provided in par. (b), a person who violates this section may be required to forfeit not more than $500.

SB55-ASA1-AA125,15,18 (b) A person who violates sub. (2) (c) may be required to forfeit not more than $10,000.

SB55-ASA1-AA125,15,21 (8) Territorial application. This section applies to any interstate telephone solicitation received by a person in this state and any intrastate telephone solicitation.".

SB55-ASA1-AA125,15,22 22. Page 920, line 19: after that line insert:

SB55-ASA1-AA125,15,23 " Section 2721m. 118.395 of the statutes is created to read:

SB55-ASA1-AA125,16,7 118.395 Policy on privacy in athletic locker rooms. Each school board, and the governing body of each private school that fields an athletic team representing the school, shall adopt a written policy on who may enter and remain, to interview or seek information from any person, in a locker room being used by an athletic team representing the private school or representing a public school in the school district. The policy shall reflect the privacy interests of members of athletic teams representing the school.".

SB55-ASA1-AA125,16,8 23. Page 940, line 4: after that line insert:

SB55-ASA1-AA125,16,9 " Section 2826e. 134.72 (title) of the statutes is amended to read:

SB55-ASA1-AA125,16,11 134.72 (title) Prohibition of certain unsolicited messages by telephone or facsimile machine.

SB55-ASA1-AA125, s. 2826f Section 2826f. 134.72 (1) (c) of the statutes is renumbered 100.52 (1) (h).

SB55-ASA1-AA125, s. 2826g Section 2826g. 134.72 (2) (a) of the statutes is renumbered 100.52 (5).

SB55-ASA1-AA125, s. 2826h Section 2826h. 134.72 (2) (b) (title) of the statutes is repealed.