2. The partner, member, shareholder, or beneficiary has no Wisconsin income other than his or her share of income from the pass-through entity that is attributable to this state and his or her share of such income is less than $1,000.
(b) A pass-through entity that is a joint venture is not subject to the withholding under sub. (2), if the pass-through entity has elected not to be treated as a partnership under section 761 of the Internal Revenue Code.
(4) ADMINISTRATION. (a) Each pass-through entity that is subject to the withholding under sub. (2) shall pay the amount of the tax withheld to the department no later than:
1. For tax-option corporations, the 15th day of the 3rd month following the close of the taxable year.
2. For partnerships, limited liability companies, estates, and trusts, the 15th day of the 4th month following the close of the taxable year.
(b) 1. If the pass-through entity has an extension of time to file its return, the tax withheld under sub. (2) is due on the unextended due date of the entity's return as provided under s. 71.13 (1), 71.20 (1), or 71.24 (1).
2. A pass-through entity that pays the tax withheld under sub. (2) as provided under subd. 1. is not subject to an underpayment of estimated tax under s. 71.09 or 71.29, if 90 percent of the tax that is due for the current taxable year is paid by the unextended due date or if 100 percent of the tax that is due for the taxable year immediately preceding the current taxable year is paid by the unextended due date and the taxable year immediately preceding the current taxable year was a 12-month period. Interest at the rate 12 percent shall be imposed on the unpaid amount of the tax withheld under sub. (2) during any extension period and interest at the rate of 18 percent shall be imposed on the unpaid amount of the tax withheld under sub. (2) for the period beginning with the extended due date and ending with the date that the unpaid amount is paid in full.
(c) On or before the due date, including extensions, of the entity's return, a pass-through entity that withholds tax under sub. (2) shall annually notify each of its nonresident partners, members, shareholders, or beneficiaries of the amount of the tax withheld under sub. (2) that the pass-through entity paid on the nonresident partner's, member's, shareholder's, or beneficiary's behalf. The pass-through entity shall provide a copy of the notice to the department with the return that it files for the taxable year.
(d) A nonresident partner, member, shareholder, or beneficiary of a pass-through entity may claim a credit, as prescribed by the department, on his or her Wisconsin income or franchise tax return for the amount withheld under sub. (2) on his or her behalf. For purposes of this paragraph, the amount withheld under sub. (2) is considered to be paid on the last day of the pass-through entity's taxable year for which the tax is paid.
(e) Any tax withheld under this section shall be held in trust for this state, and a pass-through entity subject to withholding under this section shall be liable to the department for the payment of the tax withheld. No partner, member, shareholder, or beneficiary of a pass-through entity shall have any right of action against the pass-through entity with respect to any amount withheld and paid in compliance with this section.
(f) If a pass-through entity subject to withholding under this section fails to withhold tax as required by this section, the pass-through entity shall be liable for any tax, interest, and penalties. If a nonresident partner, member, shareholder, or beneficiary of the pass-through entity files a return and pays the tax due, the pass-through entity shall not be liable for the tax, but shall be liable for any interest and penalties otherwise applicable for failure to withhold, as provided under ss. 71.82 (2) (d) and 71.83.
SECTION 9341. Initial applicability; revenue.
(1) WITHHOLDING TAXES FROM NONRESIDENT MEMBERS OF PASS-THROUGH ENTITIES. The treatment of section 71.775 of the statutes first applies to taxable years beginning on January 1, 2005.
(End)
LRB-0307LRB-0307/2
RLR:kjf:rs
2005 - 2006 LEGISLATURE
DOA:......Koskinen, BB0077 - Lottery Retailers Worker's Compensation Debt
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: contracts to sell lottery tickets.
Analysis by the Legislative Reference Bureau
gambling
Under current law, DOR may enter into contracts with retailers to sell lottery tickets. However, DOR may not enter into lottery ticket sales contracts with retailers who are found delinquent in paying state taxes or who are delinquent in making contributions to the unemployment reserve fund. This bill prohibits DOR from entering into lottery ticket sales contracts with retailers who owe payments to the work injury supplemental benefit fund as a result of the death or maiming of an employee or who owe payments to the uninsured employers fund (which is used to pay compensation to injured employees of employers who do not have worker's compensation insurance).
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. 565.10 (3) (b) of the statutes is amended to read:
565.10 (3) (b) No lottery retailer contract may be entered into with a person who has been finally adjudged to be delinquent in the payment of taxes under ch. 71, 72, 76, 77, 78, or 139 or, who has been found delinquent in the payment of contributions to the unemployment reserve fund under s. 108.16 in a proceeding under s. 108.10, or who owes a payment to the uninsured employers fund under s. 102.82 or 102.85 (4) or to the work injury supplemental benefit fund under s. 102.49 (5) (a), 102.59 (2), or 102.60 (5) (b) if the person remains delinquent in the payment of liable for those taxes or, contributions, or payments at the time the person seeks to enter into the lottery retailer contract.
SECTION 9341. Initial applicability; revenue.
(1) LOTTERY TICKET SALES CONTRACTS. The treatment of section 565.10 (3) (b) of the statutes first applies to contracts entered into or renewed on the effective date of this subsection.
(End)
LRB-0309LRB-0309/4
RLR&DAK:wlj:jf
2005 - 2006 LEGISLATURE
DOA:......Milioto, BB0020 - Caregiver Investigations and Caregiver Background Check Fees
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: fees for caregiver background checks, investigations of abuse, neglect, or misappropriation by caregivers, and making an appropriation.
Analysis by the Legislative Reference Bureau
health and human services
Other health and human services
Currently, DHFS and certain providers of direct care or treatment services must conduct background checks of caregivers. DHFS may charge a fee for conducting background checks and for providing information on caregivers to providers. The fee may not exceed the reasonable costs of conducting the background checks. The revenues from these fees along with revenues from other licensing and regulatory fees are appropriated for licensing and regulatory activities conducted by DHFS.
Also under current law, DHFS must investigate allegations of abuse, neglect, or misappropriation by a caregiver employed by certain providers of direct care or treatment services.
This bill authorizes DHFS to use revenues from background check, licensing, and regulatory fees to investigate abuse, neglect, or misappropriation by caregivers. The bill eliminates restrictions on the amounts of fees for conducting background checks and providing information to caregivers.
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. 20.435 (6) (jm) of the statutes, as affected by 2003 Wisconsin Act 33, is amended to read:
20.435 (6) (jm) Licensing and support services. The amounts in the schedule for the purposes specified in ss. 48.685 (2) (am) and (b) 1., (3) (a) and (b), and (5) (a), 49.45 (47), 50.02 (2), 50.025, 50.065 (2) (am) and (b) 1., (3) (a) and (b), and (5), 50.13, 50.135, 50.36 (2), 50.49 (2) (b), 50.495, 50.52 (2) (a), 50.57 and, 50.981, and 146.40 (4r) (b) and (er), and subch. IV of ch. 50 and to conduct health facilities plan and rule development activities, for accrediting nursing homes, convalescent homes, and homes for the aged, to conduct capital construction and remodeling plan reviews under ss. 50.02 (2) (b) and 50.36 (2), and for the costs of inspecting, licensing or certifying, and approving facilities, issuing permits, and providing technical assistance, that are not specified under any other paragraph in this subsection. All moneys received under ss. 48.685 (8), 49.45 (47) (c), 50.02 (2), 50.025, 50.065 (8), 50.13, 50.36 (2), 50.49 (2) (b), 50.495, 50.52 (2) (a), 50.57, 50.93 (1) (c), and 50.981, all moneys received from fees for the costs of inspecting, licensing or certifying, and approving facilities, issuing permits, and providing technical assistance, that are not specified under any other paragraph in this subsection, and all moneys received under s. 50.135 (2), less the amounts credited to the appropriation account under sub. (4) (gm), shall be credited to this appropriation account.
****NOTE: This is reconciled s. 20.435 (6) (jm). This SECTION has been affected by drafts with the following LRB numbers: 0309/3 and 0316/2.
SECTION 2. 50.065 (8) of the statutes is amended to read:
50.065 (8) The department may charge a fee for obtaining the information required under sub. (2) (am) or (3) (a) or for providing information to an entity to enable the entity to comply with sub. (2) (b) or (3) (b). The fee may not exceed the reasonable cost of obtaining the information. No fee may be charged to a nurse's assistant, as defined in s. 146.40 (1) (d), for obtaining or maintaining the information if to do so would be inconsistent with federal law.
(End)
LRB-0311LRB-0311/3
RLR&DAK:kjf:rs
2005 - 2006 LEGISLATURE
DOA:......Milioto, BB0018 - Community opportunities and recovery waiver
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
health and human services
Medical Assistance
Currently, DHFS administers several programs under waivers of federal Medicaid laws under which Medical Assistance (MA) recipients who reside in state centers for the developmentally disabled or other institutions or who meet certain levels of care requirements are relocated into their communities and provided home and community-based services and long-term care support services.
This bill authorizes DHFS to request, from the secretary of the U.S. Department of Health and Human Services, a waiver of federal Medicaid laws to provide home or community-based services to MA recipients who have serious mental illnesses and who meet certain level of care requirements for services in nursing homes. If DHFS receives the waiver, DHFS may, from general purpose revenues and federal Medicaid funds, contract with a county or a private agency to administer the home or community-based services under the Community Opportunities and Recovery Program created in the bill.
For further information see the state and local 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. 46.10 (16) of the statutes is amended to read:
46.10 (16) The department shall delegate to county departments under ss. 51.42 and 51.437 or the local providers of care and services meeting the standards established by the department under s. 46.036, the responsibilities vested in the department under this section for collection of patient fees for services other than those provided at state facilities or those provided to children that are reimbursed under a waiver under s. 46.27 (11), 46.275, or, 46.278, or 46.2785 or a waiver requested under 2001 Wisconsin Act 16, section 9123 (16rs), or 2003 Wisconsin Act 33, section 9124 (8c), if the county departments or providers meet the conditions that the department determines are appropriate. The department may delegate to county departments under ss. 51.42 and 51.437 the responsibilities vested in the department under this section for collection of patient fees for services provided at the state facilities if the necessary conditions are met.
SECTION 2. 46.27 (5) (i) of the statutes is amended to read:
46.27 (5) (i) In the instances in which an individual who is provided long-term community support services under par. (b) for which the individual receives direct funding, serve directly as a fiscal agent or contract with a fiscal intermediary to serve as a fiscal agent for that individual for the purposes of performing the responsibilities and protecting the interests of the individual under the unemployment insurance law. The county department or aging unit may elect to act as a fiscal agent or contract with a fiscal intermediary to serve as a fiscal agent for an individual who is provided long-term support services under s. 46.275, 46.277, 46.278, 46.2785, 46.495, 51.42, or 51.437. The fiscal agent under this paragraph is responsible for remitting any federal unemployment compensation taxes or state unemployment insurance contributions owed by the individual, including any interest and penalties which are owed by the individual; for serving as the representative of the individual in any investigation, meeting, hearing or appeal involving ch. 108 or the federal unemployment tax act (26 USC 3301 to 3311) in which the individual is a party; and for receiving, reviewing, completing and returning all forms, reports and other documents required under ch. 108 or the federal unemployment tax act on behalf of the individual. An individual may make an informed, knowing and voluntary election to waive the right to a fiscal agent. The waiver may be as to all or any portion of the fiscal agent's responsibilities. The waiver may be rescinded in whole or in part at any time.
SECTION 3. 46.27 (6r) (a) of the statutes is amended to read:
46.27 (6r) (a) A person who is initially eligible for services under sub. (7) (b), for whom home and community-based services are available under sub. (11) or s. 46.275, 46.277 or, 46.278, or 46.2785 that require less total expenditure of state funds than do comparable services under sub. (7) (b) and who is eligible for and offered the home and community-based services under sub. (11) or s. 46.275, 46.277 or, 46.278, or 46.2785, but who declines the offer, except that a county may use funds received under sub. (7) (b) to pay for long-term community support services for the person for a period of up to 90 days during which an application for services under sub. (11) or s. 46.275, 46.277 or, 46.278, or 46.2785 for the person is processed.
SECTION 4. 46.27 (11) (a) of the statutes is repealed.
SECTION 5. 46.2785 of the statutes is created to read:
46.2785 Community Opportunities and Recovery Program. (1) DEFINITIONS. In this section:
(a) "Nursing facility" has the meaning given in 42 USC 1396r (a).
(b) "Serious mental illness" has the meaning given in 42 CFR 483.102 (b) (1).
(c) "Waiver program" means the Community Opportunities and Recovery Program for which a waiver has been requested under sub. (2) and granted under 42 USC 1396n (c).
(2) WAIVER REQUEST. The department may request a waiver from the secretary of the U.S. department of health and human services, under 42 USC 1396n (c), authorizing the department to serve in their communities medical assistance recipients who meet eligibility requirements specified in sub. (4) by providing them home or community-based services as part of the Medical Assistance program. If the department requests the waiver, it shall include all the assurances required under 42 USC 1396n (c) (2) in the request. If the department receives the waiver, it may request an extension of the waiver under 42 USC 1396n (c).
(3) CONTRACT FOR ADMINISTRATION. If doing so is consistent with the waiver received by the department as specified in sub. (2), the department may contract with a county or a private agency to administer the waiver program. A private agency with which the department contracts shall have the powers and duties of a county under this section.
(4) ELIGIBILITY. Any medical assistance recipient who has a serious mental illness and meets the level of care requirements under s. 49.45 (6m) (i) for reimbursement of nursing home care under the Medical Assistance program is eligible to participate in the waiver program.
(5) FUNDING. (a) Medical assistance reimbursement for services a county or private agency contracts for or provides under the waiver program shall be made from the appropriation accounts under s. 20.435 (4) (b) and (o).
(b) The department may, from the appropriation account under s. 20.435 (4) (o), reimburse a county for providing, or contracting to provide, services that cost more than the average annual per person rate established by the department, but less than the average amount approved by the federal government for the waiver program.
SECTION 6. 46.286 (1) (a) 2. b. of the statutes is amended to read:
46.286 (1) (a) 2. b. Home and community-based waiver programs under 42 USC 1396n (c), including community integration program Community Integration Program under s. 46.275, 46.277, or 46.278 and the Community Opportunities and Recovery Program under s. 46.2785.
SECTION 7. 46.985 (2) (a) 4. of the statutes is amended to read:
46.985 (2) (a) 4. Procedures for coordinating the family support program and the use of its funds, throughout this state and in each service area, with other publicly funded programs including the community options program under s. 46.27; the community integration program Community Integration Program under ss. 46.275, 46.277, and 46.278; the Community Opportunity and Recovery Program under s. 46.2785; the social services, mental health, and developmental disabilities programs under ss. 46.495, 51.42, and 51.437; the independent living center program under s. 46.96; and the medical assistance Medical Assistance program under subch. IV of ch. 49.
SECTION 8. 49.46 (1) (a) 14. of the statutes is amended to read:
49.46 (1) (a) 14. Any person who would meet the financial and other eligibility requirements for home or community-based services under s. 46.27 (11) or, 46.277, or 46.2785 but for the fact that the person engages in substantial gainful activity under 42 USC 1382c (a) (3), if a waiver under s. 49.45 (38) is in effect or federal law permits federal financial participation for medical assistance coverage of the person and if funding is available for the person under s. 46.27 (11) or, 46.277, or 46.2785.
SECTION 9. 49.46 (2) (b) 8. of the statutes is amended to read:
49.46 (2) (b) 8. Home or community-based services, if provided under s. 46.27 (11), 46.275, 46.277 or, 46.278, or 46.2785, under the family care benefit if a waiver is in effect under s. 46.281 (1) (c), or under a waiver requested under 2001 Wisconsin Act 16, section 9123 (16rs), or 2003 Wisconsin Act 33, section 9124 (8c).
SECTION 10. 49.47 (4) (as) 1. of the statutes is amended to read:
49.47 (4) (as) 1. The person would meet the financial and other eligibility requirements for home or community-based services under s. 46.27 (11) or, 46.277, or 46.2785 or under the family care benefit if a waiver is in effect under s. 46.281 (1) (c) but for the fact that the person engages in substantial gainful activity under 42 USC 1382c (a) (3).
SECTION 11. 49.47 (4) (as) 3. of the statutes is amended to read:
49.47 (4) (as) 3. Funding is available for the person under s. 46.27 (11) or, 46.277, or 46.2785 or under the family care benefit if a waiver is in effect under s. 46.281 (1) (c).
SECTION 12. 108.02 (13) (k) of the statutes is amended to read:
