AB100-SA50,18,1413
(c)
Limitations. 1. No credit may be allowed under this subsection unless it
14is claimed within the time period under s. 71.75 (2).
AB100-SA50,18,2315
2. For a claimant who is a nonresident or part-year resident of this state and
16who is a single person, multiply the credit for which the claimant is eligible under
17par. (b) by a fraction, the numerator of which is the individual's Wisconsin adjusted
18gross income and the denominator of which is the individual's federal adjusted gross
19income. If a claimant is married and files a joint return, and if the claimant or the
20claimant's spouse, or both, are nonresidents or part-year residents of this state,
21multiply the credit for which the claimant is eligible under par. (b) by a fraction, the
22numerator of which is the couple's joint Wisconsin adjusted gross income and the
23denominator of which is the couple's joint federal adjusted gross income.
AB100-SA50,19,3
13. The provisions contained in section
23 of the Internal Revenue Code, to the
2extent that they apply to the credit under that section, apply to the credit under this
3subsection, unless this subsection explicitly provides otherwise.
AB100-SA50,19,54
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit
5under that subsection, applies to the credit under this subsection.
AB100-SA50,19,116
(e)
Carry-forward. If a credit computed under this subsection is not entirely
7offset against Wisconsin income taxes otherwise due, the unused balance may be
8carried forward and credited against Wisconsin income taxes otherwise due for the
9following 5 taxable years to the extent not offset by these taxes otherwise due in all
10intervening years between the year in which the expense was incurred and the year
11in which the carry-forward credit is claimed.".
AB100-SA50,19,13
13"
Section 1311p. 71.07 (8r) of the statutes is created to read:
AB100-SA50,19,1514
71.07
(8r) Private school and homeschool tax credit. (a)
Definitions. In this
15subsection:
AB100-SA50,19,1716
1. "Claimant" means an individual who claims a pupil as a dependent under
17section
151 (c) of the Internal Revenue Code on his or her tax return.
AB100-SA50,19,1918
2. "Eligible institution" means a private school, as defined in s. 115.001 (3r), or
19a home-based private educational program, as defined in s. 115.001 (3g).
AB100-SA50,19,2220
3. "Pupil" means an individual who is enrolled in kindergarten or grades one
21to 12 at an eligible institution and who is a dependent of the claimant under section
22151 (c) of the Internal Revenue Code.
AB100-SA50,20,523
(b)
Filing claims. Subject to the limitations provided in this subsection, a
24claimant may claim as a credit against the tax imposed under s. 71.02, for each pupil,
1$100. If the allowable amount of the claim exceeds the income taxes otherwise due
2on the claimant's income, the amount of the claim not used as an offset against those
3taxes shall be certified by the department of revenue to the department of
4administration for payment to the claimant by check, share draft, or other draft from
5the appropriation under s. 20.835 (2) (eo).
AB100-SA50,20,76
(c)
Limitations. 1. No credit may be allowed under this subsection unless it
7is claimed within the time period under s. 71.75 (2).
AB100-SA50,20,98
2. Part-year residents and nonresidents of this state are not eligible for the
9credit under this subsection.
AB100-SA50,20,1210
3. No credit may be claimed under this subsection for a pupil if the state
11superintendent of public instruction makes a payment to the private school on behalf
12of that pupil under s. 119.23.
AB100-SA50,20,1413
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit
14under that subsection, applies to the credit under this subsection.".
AB100-SA50,20,17
17"
Section 1312o. 71.10 (4) (ce) of the statutes is created to read:
AB100-SA50,20,1818
71.10
(4) (ce) The adoption expenses credit under s. 71.07 (5i).".
AB100-SA50,21,2
1"
(5) A retailer who collects a fee under this subchapter shall identify the fee as
2a separate item on a receipt the retailer provides to a rental customer.".
AB100-SA50,21,6
6"
Section 1826L. 100.53 of the statutes is created to read:
AB100-SA50,21,7
7100.53 Vehicle rentals; title and registration fees. (1) In this section:
AB100-SA50,21,88
(a) "Rental company" has the meaning given in s. 344.51 (1) (c).
AB100-SA50,21,109
(b) "Title or registration fee" means a fee charged by a rental company to
10recover the cost of registering or obtaining a certificate of title.
AB100-SA50,21,14
11(2) No rental company may disseminate or make in this state an advertisement
12or representation that includes a statement of the rental rate for a private passenger
13vehicle, as defined in s. 344.57 (4), that is available for rent from a location in this
14state, unless one of the following applies:
AB100-SA50,21,1615
(a) The statement of the rental rate includes the amount of any title or
16registration fee charged by the rental company.
AB100-SA50,21,2017
(b) The advertisement or representation includes a statement that the
18customer must pay a title or registration fee, and the rental company notifies a
19customer of the amount of the title or registration fee before the customer enters into
20an agreement with the rental company.".
AB100-SA50,22,2
1"
Section 1897j. 121.07 (6) (am) of the statutes is repealed and recreated to
2read:
AB100-SA50,22,93
121.07
(6) (am) In par. (a), for the purpose of calculating state aid paid to a
4school district in the 2006-07 and 2007-08 school years, "shared cost" excludes any
5amount expended in the previous school year from the school district's fund balance
6to pay the school district's unfunded pension liability under the Wisconsin
7Retirement System or to pay debt service for debt issued to refinance the balance of
8the unfunded pension liability if the result of excluding such expenditures is an
9increase in state aid paid to the school district under s. 121.08.".
AB100-SA50,22,12
11"
(7k) Payment of required employee contributions under the Wisconsin
12retirement system.
AB100-SA50,22,14
13(a) The definitions in section 20.001 of the statutes are applicable in this
14subsection.
AB100-SA50,22,20
15(b) The secretary of administration shall determine for each state agency the
16amount that the agency is not required to spend during the period that begins on
17September 1, 2005, and ends on June 30, 2007, as a result of section 40.05 (1) (b) 2.
18of the statutes, as created by this act, and from each appropriation from which the
19moneys would have been expended during that period, other than appropriations of
20federal revenues.
AB100-SA50,23,2
21(c) From each sum certain appropriation of general purpose revenue identified
22in paragraph (b), the secretary of administration shall lapse to the general fund the
23amount specified in paragraph (b) that would otherwise have been expended from
24each of the appropriations. After the secretary makes the lapse, each of the sum
1certain appropriations is decreased by the amount specified in paragraph (b) for that
2appropriation.
AB100-SA50,23,6
3(d) For each sum sufficient appropriation of general purpose revenue identified
4in paragraph (b), the expenditure estimate for the appropriation during the 2005-07
5fiscal biennium is reestimated to subtract the amount specified in paragraph (b) for
6that appropriation.
AB100-SA50,23,9
7(e) Each sum certain program revenues or program revenues-service
8appropriations is decreased by the amount specified in paragraph (b) for that
9appropriation.
AB100-SA50,23,18
10(f) From each appropriation of segregated fund revenues or segregated fund
11revenues-service identified in paragraph (b), the secretary of administration shall
12lapse to the underlying fund the amount specified in paragraph (b) that would
13otherwise have been expended from each of the appropriations. After the secretary
14makes the lapse, each of the sum certain segregated revenues or segregated
15revenues-service appropriations is decreased by the amount specified in paragraph
16(b) for that appropriation and the expenditure estimate for each of the appropriations
17that is not a sum certain appropriation is reestimated to subtract the amount
18specified in paragraph (b) for that appropriation.".
AB100-SA50,23,21
20"
(5dv) Supplementation of certain appropriations and reallocation of
21certain appropriation reductions.
AB100-SA50,23,22
22(a) In this subsection:
AB100-SA50,23,24
231. "General purpose revenue" has the meaning given for "general purpose
24revenues" in section 20.001 (2) (a) of the statutes.
AB100-SA50,24,2
12. "State operations" means all purposes except aids to individuals and
2organizations and local assistance.
AB100-SA50,24,14
3(b) In addition to any other request to the joint committee on finance under
4section 13.10 of the statutes to supplement an appropriation or make an
5appropriation transfer, a state agency to which moneys are appropriated in any of
6the following appropriations may submit a request to supplement an appropriation,
7from the appropriation under section 20.865 (4) (a) of the statutes, or in the case of
8a sum sufficient appropriation to reestimate expenditures from the appropriation,
9in an amount not to exceed the amount specified for that appropriation under this
10paragraph in that fiscal year or, in the case of a sum certain appropriation, may
11submit a request to make a transfer to the appropriation in an amount not to exceed
12the amount specified for that appropriation under this paragraph in that fiscal year
13from other sum certain appropriations for state operations made to the state agency
14from general purpose revenue:
-
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-
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AB100-SA50,27,8
6"(4k)
Adoption expenses credit. The treatment of sections 71.05 (6) (b) 22.,
771.07 (5i), and 71.10 (4) (ce) of the statutes first applies to taxable years beginning
8on January 1, 2006.".
AB100-SA50,28,3
10"
(10p) Private school and homeschool tax credit. The treatment of sections
1120.835 (2) (eo), 71.07 (8r), 71.08 (1) (intro.) (as it relates to the private school and
1homeschool tax credit), and 71.10 (4) (i) (as it relates to the private school and
2homeschool tax credit) of the statutes first applies to taxable years beginning on
3January 1, 2006.".
AB100-SA50,28,10
7"
(1k) Payment of required employee contributions under the Wisconsin
8retirement system. The renumbering and amendment of section 40.05 (1) (b) of the
9statutes and the creation of section 40.05 (1) (b) 2. of the statutes take effect on
10September 1, 2005.".
AB100-SA50,28,13
11102. Page 1050, line 21: delete "
Transfers to general fund. The repeal of
12sections 20.855 (4) (v) and" and substitute "
Transfer to Medical Assistance trust
13fund. The repeal of sections 20.855 (4) (v),".