AB100-SA32,1,10 105. Page 336, line 4: after that line insert:
AB100-SA32,1,11 11" Section 488e. 21.22 of the statutes is created to read:
AB100-SA32,1,12 1221.22 Military family financial aid. (1) In this section:
AB100-SA32,2,2
1(a) "Immediate family" means the spouse and dependent children of a service
2member who are residents of this state.
AB100-SA32,2,53 (b) "Service member" means a member of a reserve unit of the U.S. armed forces
4or of the national guard who is a resident of this state and who is serving on active
5duty in the U.S. armed forces.
AB100-SA32,2,9 6(2) The department of military affairs shall provide financial aid to eligible
7members of the immediate family of service members. The department of military
8affairs shall promulgate rules establishing eligibility criteria and the amount of
9financial aid.".
AB100-SA32,2,10 106. Page 349, line 23: after that line insert:
AB100-SA32,2,11 11" Section 522m. 25.17 (1) (jx) of the statutes is created to read:
AB100-SA32,2,1212 25.17 (1) (jx) Military family relief fund (s. 25.38);".
AB100-SA32,2,13 137. Page 354, line 2: after that line insert:
AB100-SA32,2,14 14" Section 529j. 25.38 of the statutes is created to read:
AB100-SA32,2,18 1525.38 Military family relief fund. There is established a separate
16nonlapsible trust fund designated as the military family relief fund. The fund shall
17consist of money deposited in the fund under s. 71.10 (5fm) (i), together with all
18donations, gifts, or bequests made to the fund.".
AB100-SA32,2,19 198. Page 583, line 19: after that line insert:
AB100-SA32,2,20 20" Section 1312x. 71.10 (5fm) of the statutes is created to read:
AB100-SA32,2,2221 71.10 (5fm) Military family relief fund checkoff. (a) Definitions. In this
22subsection:
AB100-SA32,2,2323 1. "Department" means the department of revenue.
AB100-SA32,2,2424 2. "Military family relief fund" means the fund under s. 25.38.
AB100-SA32,3,4
1(b) Voluntary payments. 1. `Designation on return.' Every individual filing an
2income tax return who has a tax liability or is entitled to a tax refund may designate
3on the return any amount of additional payment or any amount of a refund due that
4individual for the military family relief fund.
AB100-SA32,3,75 2. `Designation added to tax owed.' If the individual owes any tax, the
6individual shall remit in full the tax due and the amount designated on the return
7for the military family relief fund when the individual files a tax return.
AB100-SA32,3,118 3. `Designation deducted from refund.' Except as provided in par. (d), if the
9individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
10(3) and (3m), the department shall deduct the amount designated on the return for
11the military family relief fund from the amount of the refund.
AB100-SA32,3,1512 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
13to remit an amount equal to or in excess of the total of the actual tax due, after error
14corrections, and the amount designated on the return for the military family relief
15fund:
AB100-SA32,3,2116 1. The department shall reduce the designation for the military family relief
17fund to reflect the amount remitted in excess of the actual tax due, after error
18corrections, if the individual remitted an amount in excess of the actual tax due, after
19error corrections, but less than the total of the actual tax due, after error corrections,
20and the amount originally designated on the return for the military family relief
21fund.
AB100-SA32,3,2322 2. The designation for the military family relief fund is void if the individual
23remitted an amount equal to or less than the actual tax due, after error corrections.
AB100-SA32,4,524 (d) Errors; insufficient refund. If an individual is owed a refund that does not
25equal or exceed the amount designated on the return for the military family relief

1fund, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
2corrections, the department shall reduce the designation for the military family
3relief fund to reflect the actual amount of the refund that the individual is otherwise
4owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
5corrections.
AB100-SA32,4,76 (e) Conditions. If an individual places any conditions on a designation for the
7military family relief fund, the designation is void.
AB100-SA32,4,108 (f) Void designation. If a designation for the military family relief fund is void,
9the department shall disregard the designation and determine amounts due, owed,
10refunded, and received without regard to the void designation.
AB100-SA32,4,1211 (g) Tax return. The secretary of revenue shall provide a place for the
12designations under this subsection on the individual income tax return.
AB100-SA32,4,1513 (h) Certification of amounts. Annually, on or before September 15, the
14secretary of revenue shall certify to the department of military affairs, the
15department of administration, and the state treasurer all of the following:
AB100-SA32,4,1816 1. The total amount of the administrative costs, including data processing
17costs, incurred by the department in administering this subsection during the
18previous fiscal year.
AB100-SA32,4,2019 2. The total amount received from all designations for the military family relief
20fund made by taxpayers during the previous fiscal year.
AB100-SA32,4,2321 3. The net amount remaining after the administrative costs, including data
22processing costs, under subd. 1. are subtracted from the total received under subd.
232.
AB100-SA32,5,424 (i) Appropriations. From the moneys received from designations for the
25military family relief fund, an amount equal to the sum of administrative expenses,

1including data processing costs, certified under par. (h) 1. shall be deposited in the
2general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
3the net amount remaining that is certified under par. (h) 3. shall be deposited in the
4military family relief fund and credited to the appropriation under s. 20.465 (2) (r).
AB100-SA32,5,115 (j) Amounts subject to refund. Amounts designated for the military family relief
6fund under this subsection are not subject to refund to the taxpayer unless the
7taxpayer submits information to the satisfaction of the department, within 18
8months after the date on which the taxes are due or the date on which the return is
9filed, whichever is later, that the amount designated is clearly in error. Any refund
10granted by the department under this paragraph shall be deducted from the moneys
11received under this subsection in the fiscal year for which the refund is certified.".
AB100-SA32,5,12 129. Page 1038, line 6: after that line insert:
AB100-SA32,5,18 13"(9mw) Military family relief fund checkoff. The treatment of section 71.10
14(5fm) of the statutes first applies to taxable years beginning on January 1 of the year
15in which this subsection takes effect, except that if this subsection takes effect after
16July 31 the treatment of section 71.10 (5fm) of the statutes first applies to taxable
17years beginning on January 1 of the year following the year in which this subsection
18takes effect.".
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