2. All contracts entered into by the department of health and family services in effect on the effective date of this subdivision that are primarily related to the functions of the board on health care information, as determined by the secretary of administration, remain in effect and are transferred to the department of administration. The department of administration shall carry out any obligations under such a contract until the contract is modified or rescinded by the department of administration to the extent allowed under the contract.

(f) Rules and orders. All rules promulgated by the board on health care information that are in effect on the effective date of this subdivision remain in effect until their specified expiration date or until amended or repealed by the health care quality and patient safety board.

(g) Pending matters. Any matter pending with the board on health care information on the effective date of this paragraph is transferred to the health care quality and patient safety board and all materials submitted to or actions taken by the board on health care information with respect to the pending matter are considered as having been submitted to or taken by the health care quality and patient safety board.

(2) HEALTH CARE INFORMATION; RULE MAKING. Notwithstanding the requirement and authorization for the department of health and family services to promulgate rules under section 153.75 of the statutes, as affected by this act, before July 1, 2007, the department of health and family services may promulgate under section 153.75 of the statutes only rules that are first approved by the health care quality and patient safety board.

SECTION 9225. Appropriation changes; insurance.

(1) HEALTH CARE QUALITY IMPROVEMENT FUND. There is transferred from the injured patients and families compensation fund to the health care quality improvement fund $169,703,400 in fiscal year 2005-06 and $9,714,000 in fiscal year 2006-07.

SECTION 9401. Effective dates; administration.

(1) CREATION OF HEALTH CARE QUALITY AND PATIENT SAFETY BOARD. The treatment of sections 15.07 (2) (n), 15.105 (13), 153.07 (5) to (9), 153.076, 231.03, and 231.035 of the statutes and SECTION 9101 (1), (2), (3), and (4) of this act take effect on October 1, 2005.

SECTION 9421. Effective dates; health and family services.

(1) ELIMINATION OF BOARD ON HEALTH CARE INFORMATION. The treatment of sections 15.07 (2) (b) and (3) (bm) 1., 15.195 (6), 16.03 (3), 20.435 (4) (hg), 153.01 (2), and 153.76 of the statutes and SECTION 9121 (1) and (2) of this act take effect on October 1, 2005.

(2) MEDICAL ASSISTANCE PAYMENTS. The repeal of sections 20.435 (4) (rg) and 25.775 (1) and (5) of the statutes and the amendment of sections 46.27 (9) (a) (by SECTION 32) and (10) (a) 1. (by SECTION 34), 46.275 (5) (a) (by SECTION 36) and (c) (by SECTION 38), 46.278 (6) (d) (by SECTION 40), 46.283 (5) (by SECTION 42), 46.284 (5) (a) (by SECTION 44), 49.45 (2) (a) 17. (by (SECTION 46), (6m) (ag) (intro.) (by SECTION 49), (6v) (b) (by SECTION 51), (6y) (a) (by SECTION 54) and (am) (by SECTION 56), (6z) (a) (intro.) (by SECTION 58), (8) (b) (by SECTION 60), and (24m) (intro.) (by SECTION 62), 49.472 (6) (a) (by SECTION 64) and (b) (by SECTION 66), and 49.473 (5) (by SECTION 68) of the statutes take effect on June 30, 2007.
(End)
LRB-1652LRB-1652/2
ARG:kjf:jf
2005 - 2006 LEGISLATURE

DOA:......Percy, BB0414 - Operating after revocation
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL

AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
transportation
Drivers and motor vehicles
Current law prohibits a person from operating a motor vehicle on the highway during any period in which the person's motor vehicle operating privilege is revoked (operating while revoked). A person convicted of operating while revoked on or after May 1, 2002, is subject to a criminal penalty and must be fined not more than $2,500 or imprisoned for not more than one year or both.
This bill makes first offense operating while revoked a civil penalty, under which a person must forfeit not more than $600 but may not be imprisoned, if the underlying operating privilege revocation does not result from specified alcohol or controlled substance-related traffic violations.
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. 343.44 (2) (as) of the statutes is created to read:

343.44 (2) (as) Any person who violates sub. (1) (b) after the effective date of this paragraph .... [revisor inserts date], shall forfeit not more than $600, except that, if the person has been convicted of a previous violation of sub. (1) (b) within the preceding 5-year period or if the revocation identified under sub. (1) (b) resulted from an offense that may be counted under s. 343.307 (2), the penalty under par. (b) shall apply.

SECTION 2. 343.44 (2) (b) (intro.) of the statutes is amended to read:

343.44 (2) (b) (intro.) Except as provided in par. pars. (am) and (as), any person who violates sub. (1) (b), (c) or (d) shall be fined not more than $2,500 or imprisoned for not more than one year in the county jail or both. In imposing a sentence under this paragraph, or a local ordinance in conformity with this paragraph, the court shall review the record and consider the following:
(End)
LRB-1656LRB-1656/3
JK:jld&wlj:rs
2005 - 2006 LEGISLATURE

DOA:......Koskinen, BB0425 - Single sales factor apportionment for computer software, intellectual property, and services
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
Under current law, for purposes of computing corporate income taxes and franchise taxes, a formula is used to attribute a portion of a corporation's income to this state. The formula has three factors: a sales factor, a property factor, and a payroll factor. The sales factor represents 50 percent of the formula and the property and payroll factors each represent 25 percent of the formula. Under current law, beginning on January 1, 2008, the sales factor will be the only factor used to attribute a portion of a corporation's income to this state. This bill modifies the sales factor to provide for the apportionment of income derived from the lease, rental, or licensing of real property and moving property, the use of computer software, and the sale or use of intangible property and services.
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 (1b) of the statutes is created to read:

71.01 (1b) For purposes of s. 71.04 (7) (df), (dg), and (dh), "commercial domicile" means the location from which a trade or business is principally managed and directed, based on any factors the department determines are appropriate, including the location where the greatest number of employees of the trade or business work, have their office or base of operations, or from which the employees are directed or controlled.

SECTION 2. 71.01 (1n) of the statutes is created to read:

71.01 (1n) For purposes of s. 71.04 (7) (df), (dg), and (dh), "domicile" means an individual's true, fixed, and permanent home where the individual intends to remain permanently and indefinitely and to which, whenever absent, the individual intends to return, except that no individual may have more than one domicile at any time.

SECTION 3. 71.01 (8g) of the statutes is amended to read:

71.01 (8g) "Member" does not include a member of a limited liability company treated as a corporation under s. 71.22 (1) (1k).

SECTION 4. 71.01 (8m) of the statutes is amended to read:

71.01 (8m) "Partner" does not include a partner of a publicly traded partnership treated as a corporation under s. 71.22 (1) (1k).

SECTION 5. 71.01 (10g) of the statutes is created to read:

71.01 (10g) For purposes of s. 71.04 (7) (df), (dg), and (dh), "state" means a state of the United States, the District of Columbia, the commonwealth of Puerto Rico, or any territory or possession of the United States, unless the context requires that "state" means only the state of Wisconsin.

SECTION 6. 71.03 (1) of the statutes is amended to read:

71.03 (1) DEFINITION. In this section, "gross income" means all income, from whatever source derived and in whatever form realized, whether in money, property or services, which is not exempt from Wisconsin income taxes. "Gross income" includes, but is not limited to, the following items: compensation for services, including salaries, wages and fees, commissions and similar items; gross income derived from business; interest; rents; royalties; dividends; alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts; pensions; income from discharge of indebtedness; distributive shares of partnership gross income except distributive shares of the income of publicly traded partnerships treated as corporations under s. 71.22 (1) (1k); distributive shares of limited liability company gross income except distributive shares of the income of limited liability companies treated as corporations under s. 71.22 (1) (1k); income in respect of a decedent; and income from an interest in an estate or trust. "Gross income" from a business or farm consists of the total gross receipts without reduction for cost of goods sold, expenses or any other amounts. The gross rental amounts received from rental properties are included in gross income without reduction for expenses or any other amounts. "Gross income" from the sale of securities, property or other assets consists of the gross selling price without reduction for the cost of the assets, expenses of sale or any other amounts. "Gross income" from an annuity, retirement plan or profit sharing plan consists of the gross amount received without reduction for the employee's contribution to the annuity or plan.

SECTION 7. 71.04 (7) (d) of the statutes is repealed.

SECTION 8. 71.04 (7) (db) of the statutes is created to read:

71.04 (7) (db) Gross receipts from the lease, rental, or licensing of real property owned by the taxpayer and the sublease of real property are in this state if the real property is located in this state.

SECTION 9. 71.04 (7) (dd) of the statutes is created to read:

71.04 (7) (dd) 1. Except as provided in subd. 2., gross receipts from the lease, rental, or licensing of tangible personal property owned by the taxpayer and the sublease of tangible personal property are in this state if the property is located in this state during the entire period of lease, rental, licensing, sublease, or other use. If the property is used in and outside this state during the period of lease, rental, licensing, or sublease, gross receipts are in this state to the extent that the property is used in this state. The proportion of use in this state is determined by multiplying the gross receipts from the lease, rental, licensing, sublease, or other use of the property by a fraction having as a numerator the amount of time the property was used in this state in the taxable year and having as a denominator the total time the property was used in all states having jurisdiction to impose an income tax on the taxpayer in the taxable year.

2. Gross receipts from the lease, rental, or licensing of moving property, including motor vehicles, rolling stock, aircraft, vessels, or mobile equipment, owned by the taxpayer and the sublease of moving property are in this state to the extent that the property is used in this state. The proportion of use of moving property in this state is determined as follows:

a. The proportion of use of a motor vehicle or rolling stock in this state is determined by multiplying the gross receipts from the lease, rental, licensing, or sublease of the motor vehicle or rolling stock by a fraction having as a numerator the number of miles traveled within this state by the motor vehicle or rolling stock while leased, rented, licensed, or subleased in the taxable year and having as a denominator the total number of miles traveled by the motor vehicle or rolling stock while leased, rented, licensed, or subleased in the taxable year.

b. The proportion of use of an aircraft in this state is determined by multiplying the gross receipts from the lease, rental, licensing, or sublease of the aircraft by a fraction having as a numerator the number of takeoffs and landings of the aircraft in this state while leased, rented, licensed, or subleased in the taxable year and having as a denominator the total number of takeoffs and landings of the aircraft while leased, rented, licensed, or subleased in the taxable year.

c. The proportion of use of a vessel or mobile equipment in this state is determined by multiplying the gross receipts from the lease, rental, licensing, or sublease of the vessel or mobile equipment by a fraction having as a numerator the number of days that the vessel or mobile equipment is in this state while leased, rented, licensed, or subleased in the taxable year and having as a denominator the total number of days that the vessel or mobile equipment is leased, rented, licensed, or subleased in the taxable year.

d. If the taxpayer is unable to determine the use of moving property under subd. 2. a., b., or c. while the property is leased, rented, licensed, or subleased in the taxable year, the moving property is conclusively deemed to be used in the state in which the property is located at the time that the lessee, renter, licensee, or sublessee takes possession of the property in the taxable year.

SECTION 10. 71.04 (7) (df) of the statutes is created to read:

71.04 (7) (df) 1. Gross receipts from the use of computer software are in this state if the purchaser or licensee uses the computer software at a location in this state.

2. Computer software is used at a location in this state if the purchaser or licensee uses the computer software in the regular course of business operations in this state, for personal use in this state, or if the purchaser or licensee is an individual whose domicile is in this state. If the purchaser or licensee uses the computer software in more than one state, the gross receipts shall be divided among those states having jurisdiction to impose an income tax on the taxpayer in proportion to the use of the computer software in those states. To determine computer software use in this state, the department may consider the number of users in each state where the computer software is used, the number of site licenses or workstations in this state, and any other factors that reflect the use of computer software in this state.

3. If the taxpayer is not subject to income tax in the state in which the gross receipts are considered received under this paragraph, but the taxpayer's commercial domicile is in this state, 50 percent of those gross receipts shall be included in the numerator of the sales factor.

SECTION 11. 71.04 (7) (dg) of the statutes is created to read:

71.04 (7) (dg) 1. Gross royalties and other gross receipts received for the sale or use of intangible property, including, but not limited to, patents, copyrights, trademarks, trade names, service names, franchises, licenses, plans, specifications, blueprints, processes, techniques, formulas, designs, layouts, patterns, drawings, manuals, technical know-how, contracts, and customer lists, are in this state if the user, purchaser, or licensee uses the intangible property at a location in this state.

2. Intangible property is used at a location in this state if the user, purchaser, or licensee uses the property in the operation of a trade or business at a location in this state, for personal use in this state, or if the user, purchaser, or licensee is an individual whose domicile is in this state. If the user, purchaser, or licensee uses the intangible property in more than one state, the gross royalties and other gross receipts from the sale or use of the intangible property shall be divided among those states having jurisdiction to impose an income tax on the taxpayer in proportion to the use of the intangible property in those states. To determine intangible property use in this state, the department may consider the number of licensed sites in each state, the volume of property manufactured, produced, or sold at locations in this state, or any other factors that reflect the use of the intangible property in this state.

3. If the taxpayer is not subject to income tax in the state in which the gross royalties or other gross receipts are considered received under this paragraph, but the taxpayer's commercial domicile is in this state, 50 percent of those gross royalties or other gross receipts shall be included in the numerator of the sales factor.

SECTION 12. 71.04 (7) (dh) of the statutes is created to read:

71.04 (7) (dh) 1. Gross receipts from services are in this state if the purchaser of the service received the benefit of the service in this state.

2. The benefit of a service is received in this state if any of the following applies:

a. The service relates to real property that is located in this state.

b. The service relates to tangible personal property that is located in this state at the time that the service is received or tangible personal property that is delivered directly or indirectly to customers in this state.

c. The service is provided to an individual who is physically present in this state at the time that the service is received.

d. The service is provided to a person engaged in a trade or business in this state and relates to that person's business in this state.

3. If the purchaser of a service receives the benefit of a service in more than one state, the gross receipts from the performance of the service are included in the numerator of the sales factor according to the portion of the service received in this state.

4. If the taxpayer is not subject to income tax in the state in which the benefit of the service is received, the benefit of the service is received in this state to the extent that the taxpayer's employees or representatives performed services from a location in this state. Fifty percent of the taxpayer's receipts that are considered received in this state under this paragraph shall be included in the numerator of the sales factor.

SECTION 13. 71.04 (7) (dm) of the statutes is created to read:

71.04 (7) (dm) If the income from sales, other than sales of tangible personal property, properly assignable to this state cannot be ascertained with reasonable certainty by the methods under pars. (db), (dd), (df), (dg), and (dh), the department may promulgate rules that specify how the income shall be apportioned.

SECTION 14. 71.04 (7) (e) 12. of the statutes is created to read:

71.04 (7) (e) 12. Gross receipts from the sale, licensing, or use of intangible property in the ordinary course of the taxpayer's trade or business.

SECTION 15. 71.04 (7) (f) 5. of the statutes is amended to read:

71.04 (7) (f) 5. Proceeds Notwithstanding any other provision of this subsection, proceeds and gain or loss from the redemption of securities.

SECTION 16. 71.04 (7) (f) 7. of the statutes is amended to read:

71.04 (7) (f) 7. Gross receipts and gain or loss from the sale of intangible assets, except those under par. (e) 1. and 12.

SECTION 17. 71.04 (7) (f) 9. of the statutes is amended to read:

71.04 (7) (f) 9. Gross Notwithstanding any other provision of this subsection, gross receipts and gain or loss from the sale or exchange of securities.

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