Amendment AA122-ASA1-AB75

AB75-ASA1-AA122,30,8 (b) Milwaukee County may impose the taxes under s. 77.70 (2) if all of the following apply:

AB75-ASA1-AA122,30,10 1. The Milwaukee County board adopts a resolution under sub. (2) (b) to become a member of the authority.

AB75-ASA1-AA122,30,12 2. The Milwaukee County board contracts with the authority for the authority to provide transit services in Milwaukee County.

AB75-ASA1-AA122,30,18 (6) Budgets; revenues; audit. The board of directors of the authority shall annually prepare a budget for the authority. Revenues of the authority shall be used only for the expenses and specific purposes of the authority. The authority shall maintain an accounting system in accordance with generally accepted accounting principles and shall have its financial statements audited annually by an independent certified public accountant.

AB75-ASA1-AA122,30,23 (7) Other statutes. This section does not limit the powers of political subdivisions to enter into intergovernmental cooperation or contracts or to establish separate legal entities under s. 66.0301 or 66.1021 or any other applicable law, or otherwise to carry out their powers under applicable statutory provisions. Section 66.0803 (2) does not apply to the authority.".

AB75-ASA1-AA122,30,24 150. Page 721, line 20: delete lines 20 to 25.

AB75-ASA1-AA122,31,2 151. Page 722, line 1: before "(b)" insert "(2) Creation of Transit Authorities.".

AB75-ASA1-AA122,31,3 152. Page 723, line 4: after that line insert:

AB75-ASA1-AA122,31,10 "(c) Chippewa Valley regional transit authority. 1. The Chippewa Valley regional transit authority, a public body corporate and politic and a separate governmental entity, is created if the governing body of Eau Claire County adopts a resolution authorizing the county to become a member of the authority and the resolution is ratified by the electors at a referendum held in Eau Claire County. Once created, this authority may transact business and exercise any powers granted to it under this section.

AB75-ASA1-AA122,31,12 2. If an authority is created under subd. 1., any municipality located in whole or in part within Eau Claire County shall be a member of the authority.

AB75-ASA1-AA122,31,16 3. After an authority is created under subd. 1., Chippewa County may join the authority created under subd. 1. if the governing body of Chippewa County adopts a resolution to join the authority and the resolution is ratified by the electors at a referendum held in Chippewa County.

AB75-ASA1-AA122,31,19 4. If Chippewa County joins an authority as provided in subd. 3., any municipality located in whole or in part within Chippewa County shall be a member of the authority.

AB75-ASA1-AA122,31,23 5. The jurisdictional area of the authority created under this subsection is the territorial boundaries of Eau Claire County or, if Chippewa County also joins the authority as provided in subd. 3., the combined territorial boundaries of Eau Claire County and Chippewa County.

AB75-ASA1-AA122,32,9 (d) Fox Valley regional transit authority. 1. The Fox Valley regional transit authority, a public body corporate and politic and a separate governmental entity, is created if the governing bodies of the counties of Outagamie, Calumet, and Winnebago each adopt a resolution authorizing that county to become a member of the authority and each resolution is ratified by the electors at a referendum held in each county. Once created, this authority shall consist of the counties of Outagamie, Calumet, and Winnebago and any municipality located in whole or in part within these counties. Once created, this authority may transact business and exercise any powers granted to it under this section.

AB75-ASA1-AA122,32,12 2. The jurisdictional area of the authority created under this subsection is the combined territorial boundaries of the counties of Outagamie, Calumet, and Winnebago.".

AB75-ASA1-AA122,32,14 153. Page 723, line 6: delete the material beginning with "terms," and ending with "2-year" on line 7.

AB75-ASA1-AA122,32,15 154. Page 723, line 12: delete lines 12 to 18.

AB75-ASA1-AA122,32,16 155. Page 724, line 5: after that line insert:

AB75-ASA1-AA122,32,21 "(d) 1. If an authority is created under sub. (2) (c), the board of directors of the authority shall be determined by resolution of the governing body of Eau Claire County or, if Chippewa County also joins the authority as provided in sub. (2) (c) 3., by resolution of the governing bodies of Eau Claire County and Chippewa County, except that all of the following shall apply:

AB75-ASA1-AA122,32,22 a. The board of directors shall consist of not more than 17 members.

AB75-ASA1-AA122,32,24 b. The board of directors shall include at least 3 members from Eau Claire County, appointed by the county executive and approved by the county board.

AB75-ASA1-AA122,33,3 c. If Chippewa County joins the authority as provided in sub. (2) (c) 3., the board of directors shall include at least 3 members from Chippewa County, appointed by the county executive and approved by the county board.

AB75-ASA1-AA122,33,6 d. The board of directors shall include at least one member from the most populous city of each county that is a member, appointed by the mayor of the city and approved by the common council of the city.

AB75-ASA1-AA122,33,8 e. The board of directors shall include at least one member from the authority's jurisdictional area, appointed by the governor.

AB75-ASA1-AA122,33,13 2. If Chippewa County joins the authority as provided in sub. (2) (c) 3. and the governing bodies of Eau Claire County and Chippewa County are unable to agree upon a composition of the board of directors as specified in subd. 1., the board of directors of the authority shall be limited to the minimum members specified in subd. 1. b. to e.

AB75-ASA1-AA122,33,16 (e) 1. If an authority is created under sub. (2) (d), the board of directors of the authority shall be determined by resolution of the governing bodies of the counties of Outagamie, Calumet, and Winnebago, except that all of the following shall apply:

AB75-ASA1-AA122,33,17 a. The board of directors shall consist of not more than 17 members.

AB75-ASA1-AA122,33,20 b. The board of directors shall include at least 2 members each from the counties of Outagamie, Calumet, and Winnebago, appointed by the county executive and approved by the county board.

AB75-ASA1-AA122,33,22 c. The board of directors shall include at least 2 members from the city of Appleton, appointed by the mayor and approved by the common council.

AB75-ASA1-AA122,33,24 d. The board of directors shall include at least one member from the authority's jurisdictional area, appointed by the governor.

AB75-ASA1-AA122,34,4 2. If the governing bodies of the counties of Outagamie, Calumet, and Winnebago are unable to agree upon a composition of the board of directors as specified in subd. 1., the board of directors of the authority shall be limited to the minimum members specified in subd. 1. b. to d.".

AB75-ASA1-AA122,34,5 156. Page 724, line 12: after that line insert:

AB75-ASA1-AA122,34,7 "4. The composition of the board of directors of the authority, as determined under par. (d).".

AB75-ASA1-AA122,34,8 157. Page 724, line 12: after that line insert:

AB75-ASA1-AA122,34,10 "5. The composition of the board of directors of the authority, as determined under par. (e).".

AB75-ASA1-AA122,34,11 158. Page 728, line 8: after that line insert:

AB75-ASA1-AA122,34,17 "3. Notwithstanding subd. 1., an authority created under sub. (2) (c) may not impose the taxes authorized under subd. 1. unless the authorizing resolution under sub. (2) (c) 1. and, if applicable, sub. (2) (c) 3., as well as the referendum question on the referendum ballot specified in sub. (2) (c) 1. and, if applicable, sub. (2) (c) 3., clearly identifies the maximum rate of the taxes that may be imposed by the authority under subd. 1.".

AB75-ASA1-AA122,34,18 159. Page 728, line 8: after that line insert:

AB75-ASA1-AA122,34,23 "4. Notwithstanding subd. 1., an authority created under sub. (2) (d) may not impose the taxes authorized under subd. 1. unless the authorizing resolution under sub. (2) (d) 1., as well as the referendum question on the referendum ballot specified in sub. (2) (d) 1., clearly identifies the maximum rate of the taxes that may be imposed by the authority under subd. 1.".

AB75-ASA1-AA122,34,24 160. Page 728, line 9: delete lines 9 to 11.

AB75-ASA1-AA122,34,25 161. Page 729, line 3: delete "subs. (4) and (4m)," and substitute "sub. (4),".

AB75-ASA1-AA122,35,3 162. Page 734, line 13: delete the material beginning with "Except" and ending with "rates" on line 14 and substitute "Rates".

AB75-ASA1-AA122,35,7 163. Page 734, line 22: before "joined" insert "becomes a member of an authority under sub. (2) (c) 4. shall withdraw from the authority if the county in which the municipality is located withdraws from the authority under this subsection and a participating political subdivision that".

AB75-ASA1-AA122,35,8 164. Page 734, line 22: after "3." insert "or (c) 3.".

AB75-ASA1-AA122,35,9 165. Page 735, line 13: delete lines 13 to 21.

AB75-ASA1-AA122,35,10 166. Page 735, line 21: after that line insert:

AB75-ASA1-AA122,35,16 "(15m) Dane County highway projects. An authority created under sub. (2) (b) may transfer revenues from taxes imposed by the authority under sub. (4) (s) to any political subdivision within the authority's jurisdictional area to fund highway projects within the authority's jurisdictional area. If any transfer is made under this subsection, the authority's board shall determine the recipients and amounts of all such transfers.".

AB75-ASA1-AA122,35,18 167. Page 746, line 25: delete "subs. (4) (b), (4a) (f), and (4d)" and substitute "sub. (3m) (c)".

AB75-ASA1-AA122,35,20 168. Page 747, line 14: delete "s. 66.1039," and substitute "s. 66.1038 or 66.1039,".

AB75-ASA1-AA122,35,21 169. Page 747, line 24: after that line insert:

AB75-ASA1-AA122,35,22 " Section 1516c. 70.11 (3m) of the statutes is created to read:

AB75-ASA1-AA122,36,2 70.11 (3m) Student housing facilities. (a) All real and personal property of a housing facility for which all of the following applies:

AB75-ASA1-AA122,36,3 1. The facility is owned by a nonprofit organization.

AB75-ASA1-AA122,36,6 2. At least 90 percent of the facility's residents are students enrolled at a public or private institution of higher education and the facility houses no more than 300 such students.

AB75-ASA1-AA122,36,9 3. The facility offers support services and outreach programs to its residents, the public or private institution of higher education at which the student residents are enrolled, and the public.

AB75-ASA1-AA122,36,11 (b) If a nonprofit organization owns more than one housing facility, as described under par. (a), the exemption applies to only one facility, at one location.

AB75-ASA1-AA122,36,13 (c) Leasing a part of the property described in this subsection does not render it taxable if the lessor uses the leasehold income only for the following:

AB75-ASA1-AA122,36,14 1. Maintenance of the leased property.

AB75-ASA1-AA122,36,15 2. Construction debt retirement of the leased property.

AB75-ASA1-AA122,36,17 3. The purposes for which the exemption under section 501 (c) (3) of the Internal Revenue Code is granted to the nonprofit organization that owns the facility.".

AB75-ASA1-AA122,36,19 170. Page 748, line 1: delete the material beginning with that line and ending with page 753, line 5.

AB75-ASA1-AA122,36,21 171. Page 772, line 18: delete "KRM" and substitute "southeastern regional transit".

AB75-ASA1-AA122,36,22 172. Page 782, line 2: delete "2011" and substitute "2009".

AB75-ASA1-AA122,36,23 173. Page 782, line 20: after that line insert:

AB75-ASA1-AA122,37,3 "3. The maximum amount of credits that may be awarded under this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January 1, 2010, and ending on June 30, 2013, is $14,500,000.".

AB75-ASA1-AA122,37,7 174. Page 783, line 2: after "(bb)" insert ", except that the amounts certified under this subdivision for taxable years beginning after December 31, 2009, and before January 1, 2012, shall be paid in taxable years beginning after December 31, 2011".

AB75-ASA1-AA122,37,8 175. Page 783, line 5: after that line insert:

AB75-ASA1-AA122,37,10 " Section 1571d. 71.07 (3w) (bm) 1. of the statutes, as affected by 2009 Wisconsin Act 11, is amended to read:

AB75-ASA1-AA122,37,20 71.07 (3w) (bm) 1. In addition to the credits under par. (b) and subd. subds. 2. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB75-ASA1-AA122, s. 1571e Section 1571e. 71.07 (3w) (bm) 2. of the statutes, as created by 2009 Wisconsin Act 11, is amended to read:

AB75-ASA1-AA122,38,11 71.07 (3w) (bm) 2. In addition to the credits under par. (b) and subd. subds. 1. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB75-ASA1-AA122, s. 1571f Section 1571f. 71.07 (3w) (bm) 3. of the statutes is created to read:

AB75-ASA1-AA122,38,18 71.07 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and 2., and subject to the limitations provided in this subsection and s. 560.799, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 up to 10 percent of the claimant's significant capital expenditures, as determined by the department of commerce under s. 560.799 (5m).

AB75-ASA1-AA122, s. 1571g Section 1571g. 71.07 (3w) (c) 3. of the statutes is amended to read:

AB75-ASA1-AA122,38,22 71.07 (3w) (c) 3. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.799 (5) or (5m).".

AB75-ASA1-AA122,38,23 176. Page 797, line 6: after that line insert:

AB75-ASA1-AA122,38,24 " Section 1593g. 71.10 (5j) of the statutes is created to read:

AB75-ASA1-AA122,39,2 71.10 (5j) Feeding America; Second Harvest food banks checkoff. (a) Definitions. In this subsection:

AB75-ASA1-AA122,39,3 1. "Department" means the department of revenue.

AB75-ASA1-AA122,39,5 2. "Second Harvest" means Second Harvest food banks in Wisconsin that are members of Feeding America.

AB75-ASA1-AA122,39,9 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for Second Harvest.

AB75-ASA1-AA122,39,12 2. `Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for Second Harvest when the individual files a tax return.

AB75-ASA1-AA122,39,16 3. `Designation deducted from refund.' Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department shall deduct the amount designated on the return for Second Harvest from the amount of the refund.

AB75-ASA1-AA122,39,19 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for Second Harvest:

AB75-ASA1-AA122,39,24 1. The department shall reduce the designation for Second Harvest to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for Second Harvest.

AB75-ASA1-AA122,40,2 2. The designation for Second Harvest is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.

AB75-ASA1-AA122,40,8 (d) Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for Second Harvest, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for Second Harvest to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.

AB75-ASA1-AA122,40,10 (e) Conditions. If an individual places any conditions on a designation for Second Harvest, the designation is void.

AB75-ASA1-AA122,40,13 (f) Void designation. If a designation for Second Harvest is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.