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471.085 Legislators alternative minimum tax. (1) Imposition. If the tax
5imposed on a member of the state legislature under s. 71.02 or 71.08, not considering
6the credits under ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd),
7(3m), (3s), (6), (6s), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd),
8(2m), and (3) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), and
9(3) and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less
10than the tax under this section, there is imposed on that member of the state
11legislator, instead of the tax under s. 71.02 or 71.08, a legislators alternative
1minimum tax of $1,000 or, if both spouses are members of the state legislature,
2$2,000.
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3(2) Joint liability. If the requirements under sub. (1) are applicable and the
4spouses file a joint income tax return, they shall file a joint minimum tax return and
5are jointly and severally liable for the tax imposed under sub. (1) and for the interest,
6penalties, fees, additions to tax, and additional assessments with respect to the tax.
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7(3) Administration. Subsection 71.08 (3), as it applies to the tax that may be
8imposed under that section, applies to the tax imposed under this section.
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71.10
(4) (im) Legislators alternative minimum tax under s. 71.085.".