SB798-SSA2,11,2016 9. For a 60-day period immediately after the exemption period under this
17subsection, when a purchaser returns an item that would qualify for the exemption,
18no credit for or refund of sales tax shall be given unless the purchaser provides a
19receipt or invoice that shows tax was paid or the seller has sufficient documentation
20to show that tax was paid on the specific item.
SB798-SSA2,11,2321 10. The time zone of the seller's location determines the authorized period for
22the exemption under this subsection when the retailer and purchaser are located in
23different time zones.
SB798-SSA2,11,2424 (d) This subsection does not apply in 2019 or in any year thereafter.
SB798-SSA2,2 25Section 2 . 77.68 of the statutes is created to read:
SB798-SSA2,12,2
177.68 Qualified child sales and use tax rebate for 2018. (1) Definitions.
2In this section:
SB798-SSA2,12,43 (a) “Claimant" means an individual who is eligible under sub. (3) to claim a
4rebate under this section.
SB798-SSA2,12,55 (b) “Department" means the department of revenue.
SB798-SSA2,12,76 (c) “Full-year resident” means an individual who was a resident of this state
7for the entire year of 2017.
SB798-SSA2,12,98 (d) “Nonresident" means an individual who was not a resident of this state for
9any part of 2017.
SB798-SSA2,12,1110 (e) “Part-year resident" means an individual who was a resident of this state
11for some part of 2017.
SB798-SSA2,12,1212 (f) “Qualified child” means an individual to whom all of the following apply:
SB798-SSA2,12,1313 1. The individual is under 18 years of age for the entire year of 2017.
SB798-SSA2,12,1514 2. The individual is the claimant's child and the claimant's dependent, as
15defined under section 152 of the Internal Revenue Code.
SB798-SSA2,12,1616 3. The individual is a United States citizen.
SB798-SSA2,12,1717 4. The individual was a resident of this state on December 31, 2017.
SB798-SSA2,13,2 18(2) Claims. (a) Subject to the limitations and conditions under sub. (4), a
19claimant may claim, as an approximation of the nonbusiness Wisconsin sales or use
20tax paid in 2017 for raising children, a rebate equal to $100 for each qualified child
21of the claimant. An eligible claimant may claim the rebate by submitting an online
22application, as prescribed by the department. The department may request that the
23claimant verify the eligibility of the claimant or child by submitting to the
24department vital records information or any other information requested by the

1department. For purposes of this paragraph, the department of health services shall
2supply, without charge, vital records information to the department of revenue.
SB798-SSA2,13,63 (b) For each approved claim described under par. (a), the department shall
4certify the allowable amount of the claim to the department of administration for
5payment to the claimant by check, share draft, or other draft drawn from the
6appropriation account under s. 20.835 (2) (cb) by September 1, 2018.
SB798-SSA2,13,15 7(3) Eligibility. (a) An individual who is a full-year resident, nonresident, or
8part-year resident and who has a qualified child is eligible to receive a rebate under
9sub. (2) if the individual files a claim for the rebate with the department not later
10than June 30, 2018. The claim shall be filed by submitting an online application
11prescribed by the department. The department shall require a nonresident, or a
12part-year resident who was not a resident on December 31, 2017, to verify his or her
13nonbusiness Wisconsin sales or use taxes paid in 2017, and the verified amount must
14be at least $100 for each qualified child of the claimant to be eligible to receive a
15rebate under sub. (2).
SB798-SSA2,13,1716 (b) A qualified child may be claimed for the rebate under sub. (2) by only one
17claimant.
SB798-SSA2,13,19 18(4) Limitations and conditions. (a) Section 71.80 (3) and (3m), as it applies to
19income tax refunds, applies to a sales and use tax rebate under this section.
SB798-SSA2,13,2320 (b) The department may enforce the rebate under this section and may take any
21action, conduct any proceeding, and proceed as it is authorized with respect to taxes
22under ch. 71. The income tax provisions in ch. 71 relating to assessments, refunds,
23appeals, collection, interest, and penalties apply to the rebate under this section.
SB798-SSA2,14,3
1(c) After a rebate has been issued under sub. (2) but before the check, share
2draft, or other draft has been cashed, the spouse of a married claimant may request
3a separate check, share draft, or other draft for 50 percent of the joint rebate.
SB798-SSA2,14,84 (d) If the department is unable to locate an eligible claimant who claimed a
5rebate under sub. (2) by December 31, 2018, or, notwithstanding s. 20.912 (1), (2), and
6(3), if an eligible claimant who is issued a check, share draft, or other draft does not
7cash the check, share draft, or other draft by December 31, 2018, the right to the
8rebate lapses.
SB798-SSA2,14,119 (e) If a claimant becomes deceased after he or she filed his or her claim for a
10rebate under sub. (2), the amount of the rebate for which the claimant is eligible shall
11be paid to the claimant's estate.
SB798-SSA2,14,13 12(5) Sunset. Except as provided in sub. (4) (b), this section does not apply after
13December 31, 2018.
SB798-SSA2,3 14Section 3 . Nonstatutory provisions.
SB798-SSA2,14,1515 (1) Determinations of eligibility or extent or amount of certain benefits.
SB798-SSA2,14,1716 (a) In this subsection, “state agency” has the meaning given in section 16.417
17(1) (a) of the statutes.
SB798-SSA2,14,2518 (b) Notwithstanding any other provision of state law that relates to
19determining, based on an individual's personal income or assets, that individual's
20eligibility for a state-funded grant, loan, monetary assistance, or other benefit or the
21amount or extent of that grant, loan, monetary assistance, or other benefit, a state
22agency may not consider receipt of a onetime rebate of nonbusiness Wisconsin sales
23or use tax under section 77.68 of the statutes to be income or an asset of the
24individual. This paragraph shall be broadly construed to avoid determinations of
25ineligibility for a state-funded grant, loan, monetary assistance, or other benefit.
SB798-SSA2,15,8
1(c) By July 1, 2018, the department of health services shall request a waiver,
2to the extent permitted under federal law, from the secretary of the federal
3department of health and human services under 42 USC 1396n (c), and shall amend
4the state plan for services under 42 USC 1396, to authorize the department of health
5services to disregard receipt by an individual of a onetime rebate of nonbusiness
6Wisconsin sales or use tax under section 77.68 of the statutes in determining the
7individual's eligibility for medical assistance under section 49.46 (1), 49.465, or 49.47
8(4) of the statutes.
SB798-SSA2,15,149 (d) To the extent permitted under federal law, a state agency shall disregard
10receipt by an individual of a onetime rebate of nonbusiness Wisconsin sales or use
11tax under section 77.68 of the statutes in determining the individual's eligibility for
12a federally funded grant, loan, monetary assistance, or other benefit or in
13determining the amount or extent of that grant, loan, monetary assistance, or other
14benefit.
SB798-SSA2,4 15Section 4 . Fiscal changes.
SB798-SSA2,15,2016 (1) General program operations. In the schedule under section 20.005 (3) of
17the statutes for the appropriation to the department of revenue under section 20.566
18(1) (a) of the statutes, the dollar amount for fiscal year 2017-18 is increased by
19$506,400 due to increased program costs associated with the onetime individual
20nonbusiness Wisconsin sales and use tax rebate under section 77.68 of the statutes.
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