SB632: Bill Text

SB632, s. 39 Section 39. 45.79 (5) (a) 9. of the statutes is amended to read:

SB632,22,24 45.79 (5) (a) 9. With prior approval of the building commission, retire all veterans mortgage revenue bonds, 1980 series A or all 1981 veterans home loan revenue bonds and transfer any assets remaining in the bond funds fund after retirement into the veterans trust fund. The department may sell the assets transferred to the veterans trust fund under this subdivision and deposit the proceeds of any sale into the veterans trust fund. The proceeds of any sale of assets transferred to the veterans trust fund under this subdivision shall be used to provide loans under s. 45.356.

SB632, s. 40 Section 40. 71.03 (7) of the statutes is renumbered 71.03 (7) (intro.) and amended to read:

SB632,23,16 71.03 (7) Extension of time to file. (intro.) Returns of natural persons and fiduciaries that require a statement of amounts or information contained or entered on a corresponding return under the internal revenue code shall be filed within the time fixed under that code for filing of the corresponding federal return. Any extension of time granted by law or by the internal revenue service for the filing of that corresponding federal return extends the time for filing under this chapter if a copy of the taxpayer's application to the internal revenue service requesting the extension is filed with the return under this chapter or if a copy of any request for an extension required by the internal revenue service is filed with the return under this chapter or at an earlier date that the department prescribes by rule and if the taxpayer pays the Wisconsin tax in the manner applicable to federal income taxes under the internal revenue code. Taxes payable upon the filing of the return do not become delinquent during the period of an extension but are subject to interest at the rate of 12% per year during such period, except, for except as follows:

SB632,23,25 (a) For taxable years beginning after December 31, 1989, and before January 1, 1991, for persons who served in support of Operation Desert Shield, Operation Desert Storm or an operation that is a successor to Operation Desert Shield or Operation Desert Storm in the United States, or for persons who served in Egypt, Israel, Diego Garcia or Germany, or for persons who qualify for a federal extension of time to file under 26 USC 7508, who served outside the United States because of their participation in Operation Desert Shield, Operation Desert Storm or an operation that is a successor to Operation Desert Shield or Operation Desert Storm in the Desert Shield or Desert Storm theater of operations.

SB632, s. 41 Section 41. 71.03 (7) (b) of the statutes is created to read:

SB632,24,10 71.03 (7) (b) For taxable years beginning after December 31, 1994, and before January 1, 1997, for persons who served in support of Operation Balkan Endeavor or an operation that is a successor to Operation Balkan Endeavor, or for persons who served in Croatia, Bosnia and Herzegovina, Serbia, Macedonia, Montenegro, Hungary, Austria, Slovakia, Czech Republic or Slovenia, or for persons who qualify for a federal extension of time to file under 26 USC 7508, who served outside the United States because of their participation in Operation Balkan Endeavor or an operation that is a successor to Operation Balkan Endeavor in the Balkan Endeavor theater of operations.

SB632, s. 42 Section 42. 71.05 (6) (b) 22. of the statutes is created to read:

SB632,24,18 71.05 (6) (b) 22. Any amount of basic, special and incentive pay income or compensation, as those terms are used in 37 USC chapters 3 and 5, received from the federal government by a person who is a member of a reserve component of the U.S. armed forces, as defined in 26 USC 7701 (a) (15), and is below the grade of commissioned officer, for services performed for Operation Balkan Endeavor. In this subdivision, "services performed for Operation Balkan Endeavor" means service in a unit of the U.S. armed forces if:

SB632,24,19 a. The person is activated for Operation Balkan Endeavor; and

SB632,24,22 b. The service occurs during the period that there is in effect a designation by the president of the United States that the service is part of Operation Balkan Endeavor.

SB632, s. 43 Section 43. 71.05 (6) (b) 23. of the statutes is created to read:

SB632,25,5 71.05 (6) (b) 23. Up to $500 per month of basic, special and incentive pay income or compensation, as those terms are used in 37 USC chapters 3 and 5, received from the federal government by a person who is a member of a reserve component of the U.S. armed forces, as defined in 26 USC 7701 (a) (15), and is a commissioned officer, for services performed for Operation Balkan Endeavor. In this subdivision, "services performed for Operation Balkan Endeavor" means service in a unit of the U.S. armed forces if:

SB632,25,6 a. The person is activated for Operation Balkan Endeavor; and

SB632,25,9 b. The service occurs during the period that there is in effect a designation by the president of the United States that the service is part of Operation Balkan Endeavor.

SB632, s. 44 Section 44. 71.85 (3) of the statutes is renumbered 71.85 (3) (intro.) and amended to read:

SB632,25,14 71.85 (3) Abatement of interest and penalties. (intro.) No penalty or interest that has been imposed under this subchapter on a taxpayer who is eligible for the exemption under s.:

SB632,25,18 (a) Section 71.05 (6) (b) 13. or 14. may continue to accrue while the taxpayer is in the Operation Desert Shield or Operation Desert Storm theater of operations and for 180 days after the taxpayer leaves the Operation Desert Shield or Operation Desert Storm theater of operations.

SB632, s. 45 Section 45. 71.85 (3) (b) of the statutes is created to read:

SB632,25,22 71.85 (3) (b) Section 71.05 (6) (b) 22. or 23. may continue to accrue while the taxpayer is in the Operation Balkan Endeavor theater of operations and for 180 days after the taxpayer leaves the Operation Balkan Endeavor theater of operations.

SB632, s. 46 Section 46. 230.03 (14) (b) of the statutes is amended to read:

SB632,26,3 230.03 (14) (b) A person who served on active duty under honorable conditions in the U.S. armed forces in Bosnia, Grenada, Lebanon, Panama, Somalia or a Middle East crisis under s. 45.34.

SB632, s. 47 Section 47. 230.03 (14) (c) of the statutes is amended to read:

SB632,26,7 230.03 (14) (c) A person who served on active duty under honorable conditions in the U.S. armed forces for at least one day during a war period, as defined in s. 45.35 (5) (a) to (h) (e) or under section 1 of executive order 10957 dated August 10, 1961.

SB632, s. 48 Section 48. 341.08 (7) of the statutes is amended to read:

SB632,26,19 341.08 (7) A vehicle's registration does not expire on the date of expiration of registration under ss. 341.25 to 341.36 if, on that date of expiration, the registrant is serving on active duty in the U.S. armed forces in the Middle East or in the territorial or international waters adjacent to the Middle East as a participant in or in support of Operation Desert Shield or Desert Storm and is absent from this state. Any registration extended under this subsection expires 30 on the date that the registrant returns to this state or 90 days after the registrant completes his or her military service in that geographic area as a participant in or in support of those operations is discharged from active duty, whichever is earlier. If a registration is renewed after an extension under this subsection, the renewal period shall begin on the day after the date of expiration of registration.

SB632, s. 49 Section 49. 341.14 (6) (a) of the statutes is amended to read:

SB632,27,7 341.14 (6) (a) Upon application to register an automobile or station wagon or a motor truck or dual purpose farm truck which has a gross weight of not more than 8,000 pounds by any person who was a member of any of the U.S. armed services and who was held as a prisoner of war during any of the conflicts described in s. 45.35 (5) (b) to (g) (e) 2. to 8. or in Bosnia, Grenada, Lebanon, Panama, Somalia or a Middle East crisis under s. 45.34, and upon submission of a statement from the U.S. department of veterans affairs certifying that the person was a prisoner of war during one of the conflicts described in s. 45.35 (5) (b) to (g) (e) 2. to 8. or in Grenada, Lebanon, Panama, Somalia or a Middle East crisis under s. 45.34, the department shall issue to the person a special plate which is colored red, white and blue and which has the words "ex-prisoner of war" placed on the plate in the manner designated by the department.

SB632, s. 50 Section 50. 343.20 (4) of the statutes is amended to read:

SB632,27,19 343.20 (4) Any license issued under this chapter does not expire on the expiration date on the license if, on that expiration date, the licensee is serving on active duty in the U.S. armed forces in the Middle East or in the territorial or international waters adjacent to the Middle East as a participant in or in support of Operation Desert Shield or Desert Storm and is absent from this state. Any license extended under this subsection expires 30 on the date that the license returns to this state or 90 days after the licensee completes his or her military service in that geographic area as a participant in or in support of those operations is discharged from active duty, whichever is earlier. If a license is renewed after an extension under this subsection, the renewal period shall begin on the day after the expiration date on the license.

SB632, s. 51 Section 51 . Nonstatutory provisions; group health insurance coverage of certain state and authority employes participating in Operation Balkan Endeavor.

SB632,27,21 (1) In this section:

SB632,28,3 (a) "Eligible employe" means a state employe, as defined in section 40.02 (54t) of the statutes, as created by 1995 Wisconsin Act 27, to whom all of the following apply:

SB632,28,5 1. On or after December 1, 1995, is activated to perform service for the operation.

SB632,28,8 2. On the date on which he or she is activated to perform service for the operation, is insured and is receiving employer contributions under section 40.05 (4) of the statutes.

SB632,28,15 3. On the date on which he or she is activated to perform service for the operation, is either a member of the Wisconsin national guard; a member of a reserve component of the U.S. armed forces, as defined in section 40.02 (57m) of the statutes; or an individual who is recalled to active military duty from inactive reserve status and had been either discharged from active duty, discharged from a unit of the Wisconsin national guard or a reserve component of the U.S. armed forces, as defined in section 40.02 (57m) of the statutes, or retired from active military service.

SB632,28,21 4. Has received a military leave of absence under section 230.32 (3) (a) or 230.35 (3) of the statutes, under a collective bargaining agreement under subchapter V of chapter 111 of the statutes or under rules promulgated by the secretary of employment relations as a result of being activated to perform service for the operation, or is eligible for reemployment under section 45.50 of the statutes after completion of his or her service for the operation.

SB632,28,24 (b) "Employer" means the state agency, as defined in section 40.02 (54) of the statutes, by whom an eligible employe was employed on the date on which the eligible employe was activated to perform service for the operation.

SB632,29,2 (c) "Employer contributions" means contributions paid toward the premium payments of an eligible employe by the employer of the eligible employe.

SB632,29,4 (d) "Insured" means eligible for coverage under and properly enrolled in the state plan.

SB632,29,6 (e) "Operation" means Operation Balkan Endeavor or an operation that is a successor to Operation Balkan Endeavor.

SB632,29,7 (f) "Premium" means the health insurance premium under the state plan.

SB632,29,9 (g) "Service for the operation" means federal military duty as a participant in or in support of the operation.

SB632,29,11 (h) "State plan" means the state group health insurance plan provided under subchapter IV of chapter 40 of the statutes.

SB632,29,20 (2) (a) Notwithstanding sections 40.05 (4) and 40.51 (2) of the statutes, an eligible employe who is not insured may have his or her insurance under the state plan reinstated without furnishing evidence of insurability satisfactory to the insurer and may receive employer contributions under subsection (4) if the employe or the employe's designated representative makes a written election to have his or her insurance under the state plan reinstated and to receive employer contributions under subsection (4) and pays the amount of any employe contributions that are required to be paid under section 40.05 (4) of the statutes toward the premium payments.

SB632,30,2 (b) Notwithstanding section 40.05 (4) of the statutes, an eligible employe who is insured may receive employer contributions under subsection (4) if the employe or the employe's designated representative makes a written election to receive the employer contributions under subsection (4 ) and pays the amount of any employe contributions that are required to be paid under section 40.05 (4) of the statutes toward the premium payments.

SB632,30,7 (c) An eligible employe or his or her designated representative shall make an election under paragraph (a) or (b) on a form provided by his or her employer not later than 60 days after the date on which the eligible employe begins to perform service for the operation or 60 days after the effective date of this paragraph, whichever is later.

SB632,30,10 (d) The group insurance board shall take any action necessary to include the period under paragraph (c) in the enrollment period under the state plan for eligible employes who are not insured.

SB632,30,14 (3) Not later than 30 days after the effective date of this subsection, the employer of an eligible employe shall mail to the eligible employe or to the eligible employe's designated representative a written notification of the eligible employe's rights under this Section, along with the form required under subsection (2) (c).

SB632,30,19 (4) Notwithstanding sections 40.05 (4) and 40.51 (2) of the statutes, the employer of an eligible employe who makes or whose designated representative makes an election under subsection (2 ) shall pay employer contributions toward the premium payments of the eligible employe during the period in which the eligible employe is performing service for the operation as follows:

SB632,30,24 (a) The amount of the employer contributions paid toward each premium payment shall be equal to the amount of the employer contributions under section 40.05 (4) of the statutes that would have been paid toward the premium payment if the eligible employe had continued employment with the employer instead of performing service for the operation.

SB632,31,11 (b) If the eligible employe has been insured during the period beginning on the date on which the eligible employe left employment with the employer to perform service for the operation and ending on the date on which the eligible employe or the eligible employe's designated representative makes the election under subsection (2) but the eligible employe did not receive employer contributions under section 40.05 (4) of the statutes toward one or more of the premium payments during that period, the employer shall pay to the eligible employe in a lump sum an amount equal to the employer contributions that would have been paid toward those premium payments under section 40.05 (4) of the statutes if the eligible employe had continued employment with the employer during that period instead of performing service for the operation.

SB632,31,18 (c) The number of months for which the eligible employe receives employer contributions under paragraphs (a ) and (b), when added to the number of months for which the eligible employe received employer contributions under section 40.05 (4) of the statutes during the period beginning on the date on which the eligible employe left employment with the employer to perform service for the operation and ending on the date on which the eligible employe ceases to perform service for the operation, may not exceed a total of 12 months.

SB632,31,20 (d) No employer contributions may be paid under this subsection after the last day of the 24th month beginning after the effective date of this paragraph.

SB632,31,24 (5) Notwithstanding sections 111.84 (1) and (2), 111.91 (1) and (2) and 111.93 (3) of the statutes, this Section applies to an eligible employe and to the employer regardless of whether the eligible employe is unrepresented or represented by a labor organization, as defined in section 111.81 (12) of the statutes.

SB632, s. 52 Section 52. Initial applicability.

SB632,32,3 (1) The treatment of sections 71.03 (7), 71.05 (6) (b) 22. and 23. and 71.85 (3) of the statutes and the creation of sections 71.03 (7) (b) and 71.85 (3) (b) of the statutes first apply to taxable years beginning on January 1, 1995.

SB632, s. 53 Section 53. Effective dates. This act takes effect on the first day of the first month beginning after publication, except as follows:

SB632,32,6 (1) Section 51 (3 ) of this act takes effect on the day after publication.

SB632,32,8 (2) The treatment of section 45.25 (3) (a) of the statutes takes effect on July 1, 1997.

SB632,32,9 (End)