SECTION 437n. 20.566 (1) (ge) of the statutes is amended to read:
20.566 (1) (ge) Administration of local professional football stadium district taxes. From the moneys transferred from the appropriation account under s. 20.835 (4) (ge), the amounts in the schedule for administering the special district taxes imposed under s. 77.706 by a local professional football stadium district created under subch. IV of ch. 229. Notwithstanding s. 20.001 (3) (a), beginning with the 2005-06 fiscal year, at the end of the fiscal year the unencumbered balance in this appropriation account shall be transferred to the appropriation account under s. 20.835 (4) (ge) to be used as provided under s. 77.706.
SECTION 437p. 20.566 (1) (gf) of the statutes is amended to read:
20.566 (1) (gf) Administration of resort tax. From moneys received from the appropriation account under s. 20.835 (4) (gd), the amounts in the schedule for administering the tax under subch. X of ch. 77. Three percent of those taxes shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), beginning with the 2005-06 fiscal year, at the end of the fiscal year the unencumbered balance in this appropriation account shall be transferred to the appropriation account under s. 20.835 (4) (gd).".
2.
Page 369, line 7: after that line insert:
"SECTION 439m. 20.566 (2) (h) of the statutes is amended to read:
20.566 (2) (h) Reassessments. The amounts in the schedule for the purposes of ss. 70.055 and 70.75. All moneys received under ss. 70.055 and 70.75 shall be credited to this appropriation. Notwithstanding s. 20.001 (3) (a), at the end of the 2005-06 fiscal year the unencumbered balance of this appropriation account shall lapse to the general fund.
SECTION 439n. 20.566 (3) (gm) of the statutes is amended to read:
20.566 (3) (gm) Reciprocity agreement and publications. The amounts in the schedule to provide services for the Minnesota income tax reciprocity agreement under s. 71.10 (7) and for publications except as provided in par. (g) and sub. (2) (hi). All moneys received by the department of revenue in return for the provision of these services shall be credited to this appropriation. Notwithstanding s. 20.001 (3) (a), at the end of the 2006-07 fiscal year, the unencumbered balance of this appropriation account shall lapse to the general fund.".
3.
Page 371, line 24: after that line insert:
"SECTION 452m. 20.835 (4) (gb) of the statutes is amended to read:
20.835 (4) (gb) Special district taxes. All moneys received from the taxes imposed under s. 77.705, and from the appropriation account under s. 20.566 (1) (gd), for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional baseball park district, except that of those tax revenues collected under subch. V of ch. 77 3% for the first 2 years of collection and 1.5% thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd).
SECTION 452n. 20.835 (4) (gd) of the statutes is amended to read:
20.835 (4) (gd) Premier resort area tax. All moneys received from the tax imposed under subch. X of ch. 77, and from the appropriation account under s. 20.566 (1) (gf), for distribution to the municipality or county that imposed the tax, except that 3.0% of those moneys shall be credited to the appropriation account under s. 20.566 (1) (gf).
SECTION 452p. 20.835 (4) (ge) of the statutes is amended to read:
20.835 (4) (ge) Local professional football stadium district taxes. All moneys received from the taxes imposed under s. 77.706, and from the appropriation account under s. 20.566 (1) (ge), for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional football stadium district, except that, of those tax revenues collected under subch. V of ch. 77, 1.5% shall be credited to the appropriation account under s. 20.566 (1) (ge).".
4.
Page 833, line 14: after "resolution." insert "Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.".
5.
Page 833, line 23: after "s. 229.824 (15)." insert "Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.".
6.
Page 1108, line 26: delete lines 26 to 28.
7.
Page 1109, line 1: delete that line.
8.
Page 1109, line 4: delete that line.
(End)
LRBb0227LRBb0227/P1
JK:kjf:rs
2005 - 2006 LEGISLATURE
LFB:......Shanovich (RR) - Alcohol and tobacco agent funding conversion
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 368, line 17: delete lines 17 to 24 and substitute:
"SECTION 438b. 20.566 (1) (ha) of the statutes is amended to read:
20.566 (1) (ha) Administration of liquor tax and alcohol beverages enforcement. The amounts in the schedule for computer and, audit, and enforcement costs incurred in administering the tax under s. 139.03 (2m) and for costs incurred in enforcing the 3-tier system for alcohol beverages production, distribution, and sale under ch. 125. All moneys received from the administration fee under s. 139.06 (1) (a) shall be credited to this appropriation. Notwithstanding s. 20.001 (3) (a), at the end of each fiscal year, the unencumbered balance of this appropriation account, minus an amount equal to 10% of the sum of the amounts expended and the amounts encumbered from the account during the fiscal year, shall lapse to the general fund.".
(End)
LRBb0229LRBb0229/1
JK&MES:kjf:rs
2005 - 2006 LEGISLATURE
LFB:......Renner - Veterans trust fund tax check-off; initial applicability
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 1117, line 10: delete "July" and substitute "August".
(End)
LRBb0230LRBb0230/1
RLR:kjf:rs
2005 - 2006 LEGISLATURE
LFB:......Morgan - Recruiting and training personal care workers
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 450, line 17: delete lines 17 to 23.
(End)
LRBb0232LRBb0232/1
RLR:wlj:rs
2005 - 2006 LEGISLATURE
LFB:......Morgan - New family care resource centers
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 469, line 5: after that line insert:
"SECTION 872m. 46.281 (1) (e) of the statutes is renumbered 46.281 (1) (e) (intro.) and amended to read:
46.281 (1) (e) (intro.) After June 30, 2001, if:
1. If the local long-term care council for the applicable area has developed the initial plan under s. 46.282 (3) (a) 1., contract with entities specified under par. (d) and, only if specifically authorized by the legislature and if the legislature appropriates necessary funding, contract as so authorized with one or more entities in addition to those specified in par. (d) certified as meeting requirements under s. 46.284 (3) for services of the entity as a care management organization and one or more entities for services specified under s. 46.283 (3) and (4).
SECTION 872n. 46.281 (1) (e) 2. of the statutes is created to read:
46.281 (1) (e) 2. Contract with entities specified under par. (d) and other entities for the provision of services under s. 46.283 (3) and (4), except that after the effective date of this subdivision .... [revisor inserts date], the department shall notify the joint committee on finance in writing of any proposed contract with an entity that did not have a contract to provide services under s. 46.283 (3) and (4) before the effective date of this subdivision .... [revisor inserts date]. If the cochairpersons of the committee do not notify the department within 14 working days after the date of the department's notification that the committee has scheduled a meeting for the purpose of reviewing the proposed contract, the department may enter into the proposed contract. If within 14 working days after the date of the department's notification the cochairpersons of the committee notify the department that the committee has scheduled a meeting for the purpose of reviewing the proposed contract, the department may enter into the proposed contract only upon approval of the committee.
SECTION 872o. 46.283 (1) (a) (intro.) of the statutes is amended to read:
46.283 (1) (a) (intro.) After considering recommendations of the local long-term care council under s. 46.282 (3) (a) 1., a A county board of supervisors and, in a county with a county executive or a county administrator, the county executive or county administrator, may decide all of the following:
SECTION 872p. 46.283 (1) (b) of the statutes is amended to read:
46.283 (1) (b) After considering recommendations of the local long-term care council under s. 46.282 (3) (a) 1., the The governing body of a tribe or band or of the Great Lakes Inter-Tribal Council, Inc., may decide whether to authorize a tribal agency to apply to the department for a contract to operate a resource center for tribal members and, if so, which client group to serve.
SECTION 872q. 46.283 (1) (c) of the statutes is amended to read:
46.283 (1) (c) Under the requirements of par. (a), a A county board of supervisors may decide to apply to the department for a contract to operate a multicounty resource center in conjunction with the county board or boards of one or more other counties or a county-tribal resource center in conjunction with the governing body of a tribe or band or the Great Lakes Inter-Tribal Council, Inc.
SECTION 872r. 46.283 (1) (d) of the statutes is amended to read:
46.283 (1) (d) Under the requirements of par. (b), the The governing body of a tribe or band may decide to apply to the department for a contract to operate a resource center in conjunction with the governing body or governing bodies of one or more other tribes or bands or the Great Lakes Inter-Tribal Council, Inc., or with a county board of supervisors.
SECTION 872s. 46.283 (2) (b) (intro.) of the statutes is amended to read:
46.283 (2) (b) (intro.) After June 30, 2001, the department shall contract with the entities specified under s. 46.281 (1) (d) 1. and may, if the applicable review conditions under s. 48.281 (1) (e) 2. are satisfied, in addition to contracting with these entities and subject to approval of necessary funding, contract to operate a resource center with counties, family care districts, or the governing body of a tribe or band or the Great Lakes Inter-Tribal Council, Inc., under a joint application of any of these, or with a private nonprofit organization if the department determines that the organization has no significant connection to an entity that operates a care management organization and if any of the following applies:".
2.
Page 470, line 11: after that line insert:
"SECTION 876m. 46.2895 (1) (a) (intro.) of the statutes is amended to read:
46.2895 (1) (a) (intro.) After considering recommendations of the local long-term care council under s. 46.282 (3) (a) 1., a A county board of supervisors may create a special purpose district that is termed a "family care district", that is a local unit of government, that is separate and distinct from, and independent of, the state and the county, and that has the powers and duties specified in this section, if the county board does all of the following:".
3.
Page 1082, line 16: after that line insert:
"(12k) CONTRACTS FOR NEW FAMILY CARE RESOURCE CENTERS. Notwithstanding sections 46.281 (1) (e) 2. and 46.283 (2) (b) of the statutes, as affected by this act, the department of health and family services may during the 2005-07 fiscal biennium enter into contracts with 9 entities to provide services under section 46.283 (3) and (4) of the statutes in a total of 13 counties and may subsequently renew the contracts without submitting the contracts to the joint committee on finance or obtaining approval from the joint committee on finance of the contracts.
(12L) BUDGET REQUEST FOR OPERATION OF FAMILY CARE RESOURCE CENTERS. The department of health and family services shall include a plan in its 2007-09 biennial budget request to reallocate funds in the department's base appropriations to support projected annual costs of operating resource centers under section 46.283 of the statutes, as affected by this act, which exceed the amount appropriated for the operation of resource centers in the 2006-07 fiscal year.".
(End)
LRBb0233LRBb0233/2
JTK:kjf:rs
2005 - 2006 LEGISLATURE
LFB:......Shanovich - Unemployment insurance administration; reemployment initiative
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 344, line 20: delete the material beginning with that line and ending with on page 345, line 21.
(End)
LRBb0234LRBb0234/P3
JK:wlj:jf
2005 - 2006 LEGISLATURE
LFB:......Russell - Bad debt deductions against cigarette and tobacco products taxes
For 2005-07 Budget -- Not Ready For Introduction
ASSEMBLY AMENDMENT ,
TO 2005 ASSEMBLY BILL 100
At the locations indicated, amend the bill as follows:
1.
Page 938, line 19: after that line insert:
"SECTION 1980m. 139.362 of the statutes is created to read:
139.362 Bad debt deductions. (1) In this section, "bad debt" means an amount that is equal to the purchase price of cigarettes, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. "Bad debt" does not include financing charges, interest on the wholesale price of cigarettes, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
(2) A person who pays the taxes imposed under this subchapter may claim as a deduction on a return under s. 139.38, and against the purchase of stamps under s. 139.32, the amount of any such taxes that are attributable to bad debt that the person writes off as uncollectible in the person's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the person is required to file a federal income tax return. A person who claims a deduction under this section shall claim the deduction on the return under s. 139.38 that is submitted for the period in which the person writes off the amount of the bad debt as uncollectible in the person's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the person subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the person shall submit to the department the portion of the deduction related to the amount collected, in the manner prescribed by the department and for the period in which the amount is collected.
(3) A person who claims a deduction under this section shall submit the claim on a form prescribed by the department and shall submit with the form all of the following:
(a) A copy of the original invoice for the sale of cigarettes that represents bad debt.
(b) Evidence that the cigarettes described in the invoice under par. (a) were delivered to the person who ordered them.
(c) Evidence that the person who ordered and received the cigarettes did not pay the person who claims a deduction under this section for the cigarettes.
(d) Evidence that the person who claims a deduction under this section used reasonable collection practices in attempting to collect the amount owed under par. (c).
(4) Any person who possesses cigarettes for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on the cigarettes, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.
SECTION 1980n. 139.363 of the statutes is created to read:
139.363 Preferred claims. If the property of any purchaser of cigarettes from any permittee under this subchapter is seized upon any intermediate or final process of any court in this state, or if the business of any purchaser of cigarettes from any permittee under this subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for cigarettes purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.".
2.
Page 947, line 13: after that line insert:
"SECTION 2009m. 139.801 of the statutes is created to read:
139.801 Bad debt deductions. (1) In this section, "bad debt" means an amount that is equal to the purchase price of tobacco products, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. "Bad debt" does not include financing charges, interest on the wholesale price of tobacco products, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
(2) A distributor who pays the taxes imposed under s. 139.76 may claim as a deduction on a return under s. 139.77 the amount of any such taxes that are attributable to bad debt that the distributor writes off as uncollectible in the distributor's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the distributor is required to file a federal income tax return. A distributor who claims a deduction under this section shall claim the deduction on the return under s. 139.77 that is submitted for the period in which the distributor writes off the amount of the deduction as uncollectible in the distributor's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the distributor subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the distributor shall include the amount collected in the return filed for the period in which the amount is collected and shall pay the tax with the return.
