SB27-SSA1,888,2117
71.47
(5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
18any other fuel derived from a renewable resource that meets all of the applicable
19requirements of the American Society for Testing and Materials for that fuel and that
20the department of
commerce safety and professional services designates by rule as
21a diesel replacement renewable fuel.
SB27-SSA1,889,223
71.47
(5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
24any other fuel derived from a renewable resource that meets all of the applicable
25requirements of the American Society for Testing and Materials for that fuel and that
1the department of
commerce safety and professional services designates by rule as
2a gasoline replacement renewable fuel.
SB27-SSA1,889,84
71.47
(5j) (c) 3. The department of
commerce safety and professional services 5shall establish standards to adequately prevent, in the distribution of conventional
6fuel to an end user, the inadvertent distribution of fuel containing a higher
7percentage of renewable fuel than the maximum percentage established by the
8federal environmental protection agency for use in conventionally-fueled engines.
SB27-SSA1,889,1110
71.47
(5n) Qualified production activities credit. (a)
Definitions. In this
11subsection:
SB27-SSA1,889,1212
1. "Claimant" means a person who files a claim under this subsection.
SB27-SSA1,889,1413
2. "Eligible qualified production activities income" means the lesser of the
14following:
SB27-SSA1,889,1715
a. Qualified production activities income that derives from property located in
16this state that is assessed as manufacturing property under s. 70.995 or as
17agricultural property under s. 70.32 (2) (a) 4.
SB27-SSA1,889,1818
b. Income that is apportioned to this state under s. 71.45 (3), (3d), and (3e).
SB27-SSA1,889,1919
c. Income that is determined to be taxable in this state under s. 71.255 (2).
SB27-SSA1,889,2120
3. "Qualified production activities income" means qualified production
21activities income as defined in
26 USC 199 (c).
SB27-SSA1,889,2522
(b)
Filing claims. Subject to the limitations provided in this subsection, a
23claimant may claim as a credit against the tax imposed under s. 71.43, up to the
24amount of the tax, an amount equal to one of the following percentages of the
25claimant's eligible qualified production activities income in the taxable year:
SB27-SSA1,890,2
11. For taxable years beginning after December 31, 2012, and before January
21, 2014, 1.875 percent.
SB27-SSA1,890,43
2. For taxable years beginning after December 31, 2013, and before January
41, 2015, 3.75 percent.
SB27-SSA1,890,65
3. For taxable years beginning after December 31, 2014, and before January
61, 2016, 5.526 percent.
SB27-SSA1,890,77
4. For taxable years beginning after December 31, 2015, 7.5 percent.
SB27-SSA1,890,158
(c)
Limitations. Partnerships, limited liability companies, and tax-option
9corporations may not claim the credit under this subsection, but the eligibility for,
10and the amount of, the credit are based on their share of the income described under
11par. (b). A partnership, limited liability company, or tax-option corporation shall
12compute the amount of credit that each of its partners, members, or shareholders
13may claim and shall provide that information to each of them. Partners, members
14of limited liability companies, and shareholders of tax-option corporations may
15claim the credit in proportion to their ownership interests.
SB27-SSA1,890,1716
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
17s. 71.28 (4), applies to the credit under this subsection.
SB27-SSA1,890,1919
71.49
(1) (dn) Qualified production activities credit under s. 71.47 (5n).
SB27-SSA1, s. 1304
20Section
1304. 71.54 (1) (f) (intro.) of the statutes is amended to read:
SB27-SSA1,890,2421
71.54
(1) (f)
2001 and thereafter to 2011. (intro.) Subject to sub. (2m), the
22amount of any claim filed in 2001
and thereafter
to 2011 and based on property taxes
23accrued or rent constituting property taxes accrued during the previous year is
24limited as follows:
SB27-SSA1,891,3
171.54
(1) (g)
2012 and thereafter. The amount of any claim filed in 2012 and
2thereafter and based on property taxes accrued or rent constituting property taxes
3accrued during the previous year is limited as follows:
SB27-SSA1,891,64
1. If the household income was $8,060 or less in the year to which the claim
5relates, the claim is limited to 80 percent of the property taxes accrued or rent
6constituting property taxes accrued or both in that year on the claimant's homestead.
SB27-SSA1,891,117
2. If the household income was more than $8,060 in the year to which the claim
8relates, the claim is limited to 80 percent of the amount by which the property taxes
9accrued or rent constituting property taxes accrued or both in that year on the
10claimant's homestead exceeds 8.785 percent of the household income exceeding
11$8,060.
SB27-SSA1,891,1312
3. No credit may be allowed if the household income of a claimant exceeds
13$24,680.
SB27-SSA1,891,1615
71.54
(2) (b) 3. Subject to sub. (2m), in calendar
year 1990 or any subsequent
16calendar year years 1990 to 2010, $1,450.
SB27-SSA1,891,1818
71.54
(2) (b) 4. In calendar years 2011 or any subsequent calendar year, $1,460.
SB27-SSA1,892,1120
71.54
(2m) Indexing for inflation; 2010
and thereafter. (a) For calendar years
21beginning after December 31, 2009,
and before January 1, 2011, the dollar amounts
22of the threshold income under sub. (1) (f) 1. and 2., the maximum household income
23under sub. (1) (f) 3. and the maximum property taxes under sub. (2) (b) 3. shall be
24increased each year by a percentage equal to the percentage change between the U.S.
25consumer price index for all urban consumers, U.S. city average, for the 12-month
1average of the U.S. consumer price index for the month of August of the year before
2the previous year through the month of July of the previous year and the U.S.
3consumer price index for all urban consumers, U.S. city average, for the 12-month
4average of the U.S. consumer price index for August 2007 through July 2008, as
5determined by the federal department of labor, except that the adjustment may occur
6only if the percentage is a positive number. Each amount that is revised under this
7paragraph shall be rounded to the nearest multiple of $10 if the revised amount is
8not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount
9shall be increased to the next higher multiple of $10. The department of revenue
10shall annually adjust the changes in dollar amounts required under this paragraph
11and incorporate the changes into the income tax forms and instructions.
SB27-SSA1,892,1712
(b) The department of revenue shall
annually adjust the slope under sub. (1)
13(f) 2. such that, as a claimant's income increases from the threshold income as
14calculated under par. (a), to an amount that exceeds the maximum household income
15as calculated under par. (a), the credit that may be claimed is reduced to $0 and the
16department of revenue shall incorporate the changes into the income tax forms and
17instructions.
SB27-SSA1,892,2219
71.78
(4) (m) The
secretary of commerce chief executive officer of the Wisconsin
20Economic Development Corporation and employees of
that department the
21corporation to the extent necessary to administer the development zone program
22under subch.
VI of ch. 560 II of ch. 238.
SB27-SSA1,892,2524
71.935
(1) (cr) "Municipality" means any city, village, or town, and includes any
25entity providing consolidated services among cities, villages, and towns.
SB27-SSA1,893,62
73.03
(27) To write off from the records of the department income, franchise,
3sales, use, withholding, motor fuel, gift, beverage and cigarette tax and
recycling 4economic development surcharge liabilities, following a determination by the
5secretary of revenue that they are not collectible. Taxes written off under this
6subsection remain legal obligations.
SB27-SSA1,893,158
73.03
(35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
9(2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
10(1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or
11(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
12under
s. 238.385 or s. 560.785
, 2009 stats., or would bring the total of the credits
13granted to that claimant under all of those subsections over the limit for that
14claimant under
s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768,
2009 stats.,
15s. 560.795 (2) (b),
2009 stats., or
s. 560.797 (5) (b)
, 2009 stats.
SB27-SSA1,893,2117
73.03
(35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g),
18or 71.47 (3g), if granting the full amount claimed would violate a requirement under
19s. 238.23 or s. 560.96
, 2009 stats., or would bring the total of the credits claimed under
20ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit for all claimants under
s.
21238.23 (2) or s. 560.96 (2)
, 2009 stats.
SB27-SSA1,894,623
73.03
(63) Notwithstanding the amount limitations specified under
ss. s. 71.07
24(5d) (c) 1. and
s. 238.15 (3) (d) or s. 560.205 (3) (d),
2009 stats., in consultation with
25the department of commerce
or the Wisconsin Economic Development Corporation,
1to carry forward to subsequent taxable years unclaimed credit amounts of the early
2stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638
3and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1,
4the department of commerce
or the Wisconsin Economic Development Corporation 5shall submit to the department of revenue its recommendations for the carry forward
6of credit amounts as provided under this subsection.
SB27-SSA1,894,108
73.0301
(1) (b) "Credentialing board" means a board, examining board or
9affiliated credentialing board in the department of
regulation and licensing safety
10and professional services that grants a credential.
SB27-SSA1,894,1912
73.0301
(1) (e) "Licensing department" means the department of
13administration; the board of commissioners of public lands;
the department of
14commerce; the department of children and families; the government accountability
15board; the department of financial institutions; the department of health services;
16the department of natural resources; the department of public instruction;
the
17department of regulation and licensing; the department of safety and professional
18services; the department of workforce development; the office of the commissioner
19of insurance; or the department of transportation.
SB27-SSA1,895,221
73.0301
(2) (a) 1. Request the department of revenue to certify whether an
22applicant for a license or license renewal or continuation is liable for delinquent
23taxes. With respect to an applicant for a license granted by a credentialing board,
24the department of
regulation and licensing safety and professional services shall
1make a request under this subdivision. This subdivision does not apply to the
2department of transportation with respect to licenses described in sub. (1) (d) 7.
SB27-SSA1,895,74
73.0301
(2) (a) 2. Request the department of revenue to certify whether a
5license holder is liable for delinquent taxes. With respect to a holder of a license
6granted by a credentialing board, the department of
regulation and licensing safety
7and professional services shall make a request under this subdivision.
SB27-SSA1, s. 1318
8Section
1318. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
SB27-SSA1,895,219
73.0301
(2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
10department of revenue certifies that the license holder or applicant for a license or
11license renewal or continuation is liable for delinquent taxes, revoke the license or
12deny the application for the license or license renewal or continuation. The
13department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
14of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
15is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
16(am), judicial review. With respect to a license granted by a credentialing board, the
17department of
regulation and licensing safety and professional services shall make
18a revocation or denial under this subd. 1. a. With respect to a license to practice law,
19the department of revenue shall not submit a certification under this subd. 1. a. to
20the supreme court until after the license holder or applicant has exhausted his or her
21remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
SB27-SSA1, s. 1319
22Section
1319. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
SB27-SSA1,896,1723
73.0301
(2) (b) 1. b. Mail a notice of suspension, revocation or denial under
24subd. 1. a. to the license holder or applicant. The notice shall include a statement
25of the facts that warrant the suspension, revocation or denial and a statement that
1the license holder or applicant may, within 30 days after the date on which the notice
2of denial, suspension or revocation is mailed, file a written request with the
3department of revenue to have the certification of tax delinquency on which the
4suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).
5With respect to a license granted by a credentialing board, the department of
6regulation and licensing safety and professional services shall mail a notice under
7this subd. 1. b. With respect to a license to practice law, the department of revenue
8shall mail a notice under this subd. 1. b. and the notice shall indicate that the license
9holder or applicant may request a hearing under sub. (5) (a) and (am) and that the
10department of revenue shall submit a certificate of delinquency to suspend, revoke,
11or deny a license to practice law to the supreme court after the license holder or
12applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed
13to make use of such remedies. A notice sent to a person who holds a license to practice
14law or who is an applicant for a license to practice law shall also indicate that the
15department of revenue may not submit a certificate of delinquency to the supreme
16court if the license holder or applicant pays the delinquent tax in full or enters into
17an agreement with the department of revenue to satisfy the delinquency.
SB27-SSA1,897,219
73.0301
(2) (b) 2. Except as provided in subd. 2m., if notified by the department
20of revenue that the department of revenue has affirmed a certification of tax
21delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or
22denial under subd. 1. a. A license holder or applicant may seek judicial review under
23ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
24County, of an affirmation of a revocation or denial under this subdivision. With
25respect to a license granted by a credentialing board, the department of
regulation
1and licensing safety and professional services shall make an affirmation under this
2subdivision.
SB27-SSA1,897,134
73.0301
(2) (b) 3. If a person submits a nondelinquency certificate issued under
5sub. (5) (b) 1., reinstate the license or grant the application for the license or license
6renewal or continuation, unless there are other grounds for suspending or revoking
7the license or for denying the application for the license or license renewal or
8continuation. If reinstatement is required under this subdivision, a person is not
9required to submit a new application or other material or to take a new test. No
10separate fee may be charged for reinstatement of a license under this subdivision.
11With respect to a license granted by a credentialing board, the department of
12regulation and licensing safety and professional services shall reinstate a license or
13grant an application under this subdivision.
SB27-SSA1,897,2315
73.0301
(2) (b) 4. If a person whose license has been suspended or revoked or
16whose application for a license or license renewal or continuation has been denied
17under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2.,
18reinstate the license or grant the person's application for the license or license
19renewal or continuation, unless there are other grounds for not reinstating the
20license or for denying the application for the license or license renewal or
21continuation. With respect to a license granted by a credentialing board, the
22department of
regulation and licensing safety and professional services shall
23reinstate a license or grant an application under this subdivision.
SB27-SSA1,898,4
175.106
(1) (a) "Brownfield" has the meaning given in s.
560.13 238.13 (1) (a),
2except that, for purposes of this section, "brownfield" also means abandoned, idle, or
3underused residential facilities or sites, the expansion or redevelopment of which is
4adversely affected by actual or perceived environmental contamination.
SB27-SSA1,898,146
76.24
(2) (a) All taxes paid by any railroad company derived from or
7apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
8and their approaches, or car ferries on the basis of the separate valuation provided
9for in s. 76.16, shall be distributed annually from the transportation fund to the
10towns, villages
, and cities in which they are located, pursuant to certification made
11by the department of revenue on or before August 15.
Beginning with amounts
12distributed in 2011, the amount distributed to any town, village, or city under this
13paragraph may not be less than the amount distributed to it in 2010 under this
14paragraph.
SB27-SSA1,898,1716
76.635
(1) (a) "Certified capital company" has the meaning given in s. 560.29
17(1) (a)
, 2009 stats.
SB27-SSA1,898,2019
76.635
(1) (b) "Certified capital investment" has the meaning given in s. 560.29
20(1) (b)
, 2009 stats.
SB27-SSA1,898,2322
76.635
(1) (c) "Investment date" has the meaning given in s. 560.29 (1) (d)
, 2009
23stats.
SB27-SSA1,899,2
176.635
(1) (d) "Investment pool" has the meaning given in s. 560.29 (1) (e)
, 2009
2stats.
SB27-SSA1,899,54
76.635
(1) (e) "Qualified investment" has the meaning given in s. 560.29 (1) (g)
,
52009 stats.
SB27-SSA1,899,77
76.636
(1) (b) 1. A development zone under
s. 238.30 or s. 560.70
, 2009 stats.
SB27-SSA1,899,109
76.636
(1) (b) 2. A development opportunity zone under
s. 238.395 or s. 560.795
,
102009 stats.
SB27-SSA1,899,1312
76.636
(1) (b) 3. An enterprise development zone under
s. 238.397 or s. 560.797
,
132009 stats.
SB27-SSA1,899,1615
76.636
(1) (b) 4. An agricultural development zone under
s. 238.398 or s.
16560.798
, 2009 stats.