AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill authorizes DOT, DRL, and DWD to provide information, such as names, addresses, and social security numbers, to DOR for the purpose of administering state taxes. The bill also authorizes other state agencies that issue occupational licenses to provide such information to DOR for the purpose of administering state taxes.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 49.83 of the statutes is amended to read:
49.83 Limitation on giving information. Except as provided under s. 49.32 (9), (10), and (10m), no person may use or disclose information concerning applicants and recipients of relief funded by a relief block grant, aid to families with dependent children, Wisconsin works Works under ss. 49.141 to 49.161, social services, child and spousal support and establishment of paternity and medical support liability services under s. 49.22, or supplemental payments under s. 49.77 for any purpose not connected with the administration of the programs, except that the department may disclose such information to the department of revenue for the sole purpose of administering state taxes. Any person violating this section may be fined not less than $25 nor more than $500 or imprisoned in the county jail not less than 10 days nor more than one year or both.
****NOTE: This is reconciled s. 49.83. This SECTION has been affected by drafts with the following LRB numbers: 0299/1 and 1525/2.
SECTION 2. 71.935 (2) of the statutes is amended to read:
71.935 (2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal and, in the case of parking citations, of the debtor's right to contest the citation. At the time of certification, the municipality or county shall furnish to the department the name and social security number or operator's license number of each individual debtor and the name and federal employer identification number of each other debtor.
SECTION 3. 73.0301 (2) (c) 2. of the statutes is amended to read:
73.0301 (2) (c) 2. A licensing department may not disclose any information received under subd. 1. a. or b. to any person except to the department of revenue for the sole purpose of requesting certifications under par. (b) 2. in accordance with the memorandum of understanding under sub. (4) and administering state taxes or to the department of workforce development for the purpose of administering s. 49.22.
SECTION 4. 85.103 (6) of the statutes is amended to read:
85.103 (6) The department may disclose the personal identifier of any person who has made a designation under sub. (2) or (3) if the department discloses the personal identifier under s. 341.17 (9), 342.06, 343.027, 343.14, 343.234, 343.235, 343.24 (3) and (4), or 343.245 (3m).
SECTION 5. 342.06 (1) (intro.) of the statutes is amended to read:
342.06 (1) (intro.) An application for a certificate of title shall be made to the department upon a form or in an automated format prescribed by it and shall be accompanied by the required fee and any applicable taxes. The department shall provide the information it obtains under this subsection to the department of revenue for the sole purpose of administering state taxes. Each application for certificate of title shall include the following information:
SECTION 6. 342.06 (1) (eg) of the statutes is amended to read:
342.06 (1) (eg) Except as provided in par. (eh), if the applicant is an individual, the social security number of the applicant. The department of transportation may not disclose a social security number obtained under this paragraph to any person except to the department of workforce development for the sole purpose of administering s. 49.22 and to the department of revenue for the sole purpose of administering state taxes.
SECTION 7. 343.027 of the statutes is amended to read:
343.027 Confidentiality of signatures. Any signature collected under this chapter may be maintained by the department and shall be kept confidential. The, except that the department may release a signature or a facsimile of a signature only to the person to whom the signature relates and to the department of revenue for the sole purpose of investigating allegations of tax fraud.
SECTION 8. 343.14 (1) of the statutes is amended to read:
343.14 (1) Every application to the department for a license or identification card or for renewal thereof shall be made upon the appropriate form furnished by the department and shall be accompanied by the required fee. The department shall provide the information it obtains under this subsection, excluding medical information, to the department of revenue for the purpose of administering setoffs under ss. 71.93 and 71.935 and state taxes.
SECTION 9. 343.14 (2j) (b) of the statutes is amended to read:
343.14 (2j) (b) Except as otherwise required to administer and enforce this chapter, the department of transportation may not disclose a social security number obtained from an applicant for a license under sub. (2) (bm) to any person except to the department of workforce development for the sole purpose of administering s. 49.22 or to the department of revenue for the purpose of administering setoffs under ss. 71.93 and 71.935 and state taxes.
SECTION 10. 440.03 (11m) (c) of the statutes is amended to read:
440.03 (11m) (c) The department of regulation and licensing may not disclose a social security number obtained under par. (a) to any person except the coordinated licensure information system under s. 441.50 (7); the department of workforce development for purposes of administering s. 49.22; and, for a social security number obtained under par. (a) 1., the department of revenue for the sole purpose of requesting certifications under s. 73.0301 and administering state taxes.
(End)
LRB-0300LRB-0300/4
JK:wlj:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0072 - Revoking a law license because of delinquent taxes
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
Under current law, generally, a license, credential, permit, or certificate (license) issued by the state may be revoked if the person who holds the license is liable for delinquent state taxes. In addition, an application for a license issued by the state may be denied if the applicant is liable for delinquent state taxes. Under current law, DOR certifies to the Wisconsin Supreme Court and to the entity that issues the license that the license holder or license applicant owes delinquent taxes. The Supreme Court and the licensing entity revoke the license or deny the application for the license based on DOR's certification. The license holder or applicant is then entitled to a hearing conducted by DOR. If, as a result of the hearing, DOR affirms the license holder's or applicant's tax delinquency, the Supreme Court and the licensing entity affirm the license revocation or denial. After the license revocation or denial is affirmed, the license holder or applicant may appeal the revocation or denial to the Dane County Circuit Court.
Under this bill, if as a result of a hearing DOR affirms the tax delinquency of a person who holds a license to practice law or an applicant for a license to practice law, the license holder or applicant may appeal DOR's determination to the Dane County Circuit Court. If the Dane County Circuit Court upholds DOR's determination, DOR affirms the license holder's or applicant's tax delinquency, and the state Supreme Court decides whether to revoke or deny the license to practice law.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. The department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu of revoking those licenses. A suspension, revocation or denial under this subd. 1. a. is not subject to administrative review or, except as provided in subd. 2. and sub. (5) (am), judicial review. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make a revocation or denial under this subd. 1. a. With respect to a license to practice law, the department of revenue shall not submit a certification under this subd. 1. a. to the supreme court until after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
SECTION 2. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a). With respect to a license granted by a credentialing board, the department of regulation and licensing shall mail a notice under this subd. 1. b. With respect to a license to practice law, the department of revenue shall mail a notice under this subd. 1. b. and the notice shall indicate that the license holder or applicant may request a hearing under sub. (5) (a) and (am) and that the department of revenue shall submit a certificate of delinquency to suspend, revoke, or deny a license to practice law to the supreme court after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies. A notice sent to a person who holds a license to practice law or who is an applicant for a license to practice law shall also indicate that the department of revenue may not submit a certificate of delinquency to the supreme court if the license holder or applicant pays the delinquent tax in full or enters into an agreement with the department of revenue to satisfy the delinquency.
SECTION 3. 73.0301 (2) (b) 2. of the statutes is amended to read:
73.0301 (2) (b) 2. If Except as provided in subd. 2m., if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make an affirmation under this subdivision.
SECTION 4. 73.0301 (2) (b) 2m. of the statutes is created to read:
73.0301 (2) (b) 2m. With respect to a license to practice law, if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after any requested review under sub. (5) (a) and (am), decide whether to suspend, revoke, or deny a license to practice law.
SECTION 5. 73.0301 (5) (a) of the statutes is amended to read:
73.0301 (5) (a) The department of revenue shall conduct a hearing requested by a license holder or applicant for a license or license renewal or continuation under sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate holder under s. 73.03 (50) or 73.09 (7m) (b) to review a certification or determination of tax delinquency that is the basis of a denial or revocation of a license in accordance with this section or of a certificate, certification or recertification under s. 73.03 (50) or 73.09 (7m). A hearing under this paragraph is limited to questions of mistaken identity of the license or certificate holder or applicant and of prior payment of the delinquent taxes for which the department of revenue certified or determined the license or certificate holder or applicant is liable. At a hearing under this paragraph, any statement filed by the department of revenue, the licensing department or the supreme court, if the supreme court agrees, may be admitted into evidence and is prima facie evidence of the facts that it contains. Notwithstanding ch. 227, a person entitled to a hearing under this paragraph is not entitled to any other notice, hearing or review, except as provided in par. (am) and sub. (2) (b) 2.
SECTION 6. 73.0301 (5) (am) of the statutes is created to read:
73.0301 (5) (am) If a person who holds a license to practice law or who is an applicant for a license to practice law receives a hearing under par. (a) to review a certification or determination of tax delinquency that is the basis for a denial or revocation of a license to practice law and such certification or determination is affirmed as a result of the hearing under par. (a), the person may seek judicial review of the certification or determination of tax delinquency under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane County.
SECTION 7. 73.0301 (5) (b) (intro.) of the statutes is amended to read:
73.0301 (5) (b) (intro.) After a hearing conducted under par. (a) or, in the case of a determination related to a license to practice law, after a hearing under par. (a) or, if the hearing is appealed, after judicial review under par. (am), the department of revenue shall do one of the following:
SECTION 9341. Initial applicability; revenue.
(1) REVOCATION OR DENIAL OF A LAW LICENSE BASED ON TAX DELINQUENCY. The treatment of section 73.0301 (2) (b) 1. a. and b., 2., and 2m. and (5) (a), (am), and (b) (intro.) of the statutes first applies to hearings that commence on the effective date of this subsection.
(End)
LRB-0301LRB-0301/1
JK:jld:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0075 - Judgment requirement for offsetting debts owed to state agenices
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
Under current law, a state agency may certify to DOR any debt owed to the agency so that DOR may collect the debt by subtracting the amount of the debt from any tax refund owed to the debtor, but only if the debt has been reduced to a judgment. Under current law, generally, a county or municipality may certify to DOR any debt owed to the county or municipality for a similar collection, if the debt has been reduced to a judgment or if the county or municipality has provided the debtor reasonable notice and an opportunity to be heard with regards to the debt.
Under this bill, a state agency may certify to DOR any debt owed to the agency so that DOR may collect the debt by subtracting the amount of the debt from any tax refund owed to the debtor, if the debt has been reduced to a judgment or if the state agency has provided the debtor reasonable notice and an opportunity to be heard with regards to the debt.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 71.93 (1) (a) 1. of the statutes is amended to read:
71.93 (1) (a) 1. An amount owed to a state agency that, if the amount has been reduced to a judgment or if the state agency has provided the debtor reasonable notice and an opportunity to be heard with regards to the amount owed.
(End)
LRB-0302LRB-0302/4
JK:kjf&cs:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0079 - Internal Revenue Code update
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Income taxation
This bill adopts, for state income and franchise tax purposes, changes made to the Internal Revenue Code by Public Law 108-27, the Jobs and Growth Tax Relief Reconciliation Act, not including changes related to bonus depreciation and expensing provisions and an increase in the alternative minimum tax exemption; Public Law 108-121, the Military Family Tax Relief Act; Public Law 108-173, the Medicare Prescription Drug, Improvement and Modernization Act, not including changes related to health savings accounts; Public Law 108-203, the Social Security Protection Act; Public Law 108-218, the Pension Funding Equity Act; Public Law 108-311, the Working Families Tax Relief Act, not including changes related to deductions for charitable contributions of computer equipment and expensing provisions related to brownfields remediation costs; Public Law 108-357, the American Jobs Creation Act, not including changes related to the expensing of film and television production costs; and Public Law 108-476, the YMCA Retirement Fund.
Under current law, spouses that file a joint income tax return are both liable for the payment of any tax related to that return. However, DOR may relieve a person of any tax liability related to a joint return, in a manner specified by the Internal Revenue Code and adopted by this state. Generally, DOR may relieve a person of any tax liability related to a joint return if the person's spouse did not notify the person of any tax liability or understatement of taxes related to the joint return. This bill corrects an outdated reference to the sections of the Internal Revenue Code that relate to a spouse's tax liability for a joint income tax return. The bill also requires a spouse to apply for relief from tax liability within two years from the date on which DOR begins collection activities on the spouse's tax liability or within two years from the effective date of the provision, whichever is later.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 71.01 (6) (j) of the statutes is repealed.
SECTION 2. 71.01 (6) (k) of the statutes is repealed.
SECTION 3. 71.01 (6) (L) of the statutes is amended to read:
