AB100: Bill Text

AB100, s. 2227 Section 2227. 69.15 (3m) of the statutes is created to read:

AB100,979,13 69.15 (3m) Rescission of statement acknowledging paternity. (a) A statement acknowledging paternity that is filed with the state registrar under sub. (3) (b) 3. may be rescinded by either person who signed the statement if all of the following apply:

AB100,979,14 1. The statement was signed and filed on or after January 1, 1998.

AB100,979,17 2. The person rescinding the statement files with the state registrar a document prescribed by the state registrar for rescinding a statement acknowledging paternity under sub. (3) (b) 3.

AB100,979,22 3. Except as provided in subd. 4, the person rescinding the statement files the document under subd. 2. before the day on which a court or family court commissioner makes an order in an action affecting the family involving the man who signed the statement and the child who is the subject of the statement or before 60 days elapse after the statement was filed, whichever occurs first.

AB100,980,4 4. If one of the persons who signed the statement acknowledging paternity under sub. (3) (b) 3. was under age 18 when the statement was filed, the person rescinding the statement files the document under subd. 2. before the day on which a court or family court commissioner makes an order in an action affecting the family involving the man who signed the statement and the child who is the subject of the statement or before 60 days elapse after the person who was a minor when the statement was filed attains age 18, whichever occurs first.

AB100,980,9 (b) If the state registrar, within the time required under par. (a) 3. or 4., whichever is appropriate, receives a document prescribed by the state registrar for rescinding a statement acknowledging paternity under sub. (3) (b) 3., along with the proper fee under s. 69.22, the state registrar shall prepare under sub. (6) a new certificate omitting the father's name if it was inserted under sub. (3) (b).

AB100, s. 2228 Section 2228. 69.16 (2) of the statutes is amended to read:

AB100,980,22 69.16 (2) If a person has married in this state, at least 365 days have elapsed since the marriage and no marriage document is on file, a person with a direct and tangible interest in having a marriage document registered may petition the circuit court of the county in which the marriage is alleged to have occurred. If the court finds that the petitioner has established the fact of the marriage required on the marriage document, except for the information under s. 69.20 (2), the clerk of the court shall report the court's determination to the state registrar on a form prescribed by the state registrar, along with the fee required under s. 69.22. The form prescribed by the state registrar shall require that the social security numbers of the married persons be provided. Upon receipt of the report, the state registrar shall register the marriage document and send a copy of the document to the local registrar under s. 69.03 (11). The local registrar shall file the document.

AB100, s. 2229 Section 2229. 69.17 of the statutes is amended to read:

AB100,981,5 69.17 Divorce report. At the end of every biweekly period, the clerk of any court which conducts divorce proceedings under ch. 767 shall forward to the state registrar, on a form supplied by the state registrar, a report of every divorce or annulment of marriage granted during the biweekly period. The form supplied by the state registrar shall require that the social security numbers of the parties to the divorce or annulment and the social security number of any child of the parties be provided.

AB100, s. 2230 Section 2230. 69.20 (3) (b) 4. of the statutes is amended to read:

AB100,981,9 69.20 (3) (b) 4. The information is from a birth certificate which indicates that the registrant has a congenital disability and is submitted to the department of education public instruction.

AB100, s. 2231 Section 2231. 69.22 (5) (a) 3. of the statutes is amended to read:

AB100,981,13 69.22 (5) (a) 3. Making alterations in a birth certificate under s. 69.15 (3). The department of industry, labor and job development shall pay the fee under this subdivision from the appropriation under s. 20.445 (3) (mc).

AB100, s. 2232 Section 2232 . 69.22 (5) (a) 3. of the statutes, as affected by 1997 Wisconsin Act .... (this act), is amended to read:

AB100,981,18 69.22 (5) (a) 3. Making alterations in a birth certificate under s. 69.15 (3) or (3m). The department of industry, labor and job development shall pay the fee under this subdivision from the appropriation under s. 20.445 (3) (mc).

AB100, s. 2233 Section 2233. 70.01 of the statutes is amended to read:

AB100,982,5 70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 292.31 (8) (i), 292.41 (6) (d) or 292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.

AB100, s. 2234 Section 2234. 70.11 (35) of the statutes is repealed and recreated to read:

AB100,982,11 70.11 (35) Cultural and architectural landmarks. Real property and improvements designated in an executive order as a valued historical landmark and an architectural masterpiece, or an educational tourist center located adjacent to the real property and improvements designated in an executive order as a valued historical landmark and an architectural masterpiece.

AB100, s. 2235 Section 2235. 70.27 (5) of the statutes is amended to read:

AB100,983,14 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication to public or private use, according to the records of the register of deeds, and whatever evidence that may be available to show the intent of the buyer and seller, in the chronological order of their conveyance or dedication, and set temporary monuments to show the results of such survey which shall be made permanent upon recording of the plat as provided for in this section. The map shall be at a scale of not more than 100 feet per inch, unless waived in writing by the department of commerce administration under s. 236.20 (2) (L). The owners of record of lands in the plat shall be notified by certified letter mailed to their last-known address, in order that they shall have opportunity to examine the map, view the temporary monuments, and make known any disagreement with the boundaries as shown by the temporary monuments. It is the duty of the surveyor making the plat to reconcile any discrepancies that may be revealed, so that the plat as certified to the governing body is in conformity with the records of the register of deeds as nearly as is practicable. When boundary lines between adjacent parcels, as evidenced on the ground, are mutually agreed to in writing by the owners of record, such lines shall be the true boundaries for all purposes thereafter, even though they may vary from the metes and bounds descriptions previously of record. Such written agreements shall be recorded in the office of the register of deeds. On every assessor's plat, as certified to the governing body, shall appear the volume, page and document number of the metes and bounds description of each parcel, as recorded in the office of the register of deeds, which shall be identified with the number by which such parcel is designated on the plat, except that lots which have been conveyed or otherwise acquired but upon which no deed is recorded in the office of register of deeds may be shown on an assessor's plat and when so shown shall contain a full metes and bounds description.

AB100, s. 2236 Section 2236. 70.27 (8) of the statutes is amended to read:

AB100,984,13 70.27 (8) Plat filed with governing body. Within 2 days after the assessor's plat is filed with the governing body, it shall be transmitted to the department of commerce administration by the clerk of the governing body which ordered the plat. The department of commerce administration shall review the plat within 30 days of its receipt. No such plat may be given final approval by the local governing body until the department of commerce administration has certified on the face of the original plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After the plat has been so certified the clerk shall promptly publish a class 3 notice thereof, under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the first publication. At any time within the 30-day period any person or public body having an interest in any lands affected by the plat may bring a suit to have the plat corrected. If no suit is brought within the 30-day period, the plat may be approved by the governing body, and filed for record. If a suit is brought, approval shall be withheld until the suit is decided. The plat shall then be revised in accordance with the decision if necessary, and, without rereferral to the department of commerce administration unless rereferral is ordered by the court. The plat may then be approved by the governing body and filed for record. When so filed the plat shall carry on its face the certificate of the clerk that all provisions of this section have been complied with. When recorded after approval by the governing body, the plat shall have the same effect for all purposes as if it were a land division plat made by the owners in full compliance with ch. 236. Before January 1 of each year, the register of deeds shall notify the town clerks of the recording of any assessors' plats made or amended during the preceding year, affecting lands in their towns.

AB100, s. 2237 Section 2237. 70.375 (2) (b) of the statutes is amended to read:

AB100,984,19 70.375 (2) (b) The secretary may promulgate any rules necessary to implement the tax under ss. 70.37 to 70.39 and 70.395 (1) (1e). In respect to mines not in operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and (15), 71.77, 71.78, 71.80 (6), 71.83 (1) (a) 1. and 2. and (b) 2. and (2) (a) 3. and (b) 1. and 71.85 (2) apply to the administration of this section.

AB100, s. 2238 Section 2238 . 70.375 (6) of the statutes is amended to read:

AB100,985,6 70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and thereafter, the The dollar amounts in sub. (5) and s. 70.395 (1), (1m) and (2) (d) 1m. and 5. a. and (2) (dg) shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100 and shall not be reduced below the amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt any changes in dollar amounts required under this subsection and incorporate them into the appropriate tax forms.

AB100, s. 2239 Section 2239. 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and amended to read:

AB100,985,13 70.395 (1e) Distribution. Fifteen days after the collection of the tax under ss. 70.38 to 70.39, the department of administration, upon certification of the department of revenue, shall transfer the amount collected as follows: in respect to mines not in operation on November 28, 1981, to the investment and local impact fund.

AB100, s. 2240 Section 2240. 70.395 (1) (a) 1. of the statutes is repealed.

AB100, s. 2241 Section 2241. 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and amended to read:

AB100,985,20 70.395 (1) (title) Definition. In this paragraph, except as provided in subd. 3. section, "first-dollar payment" means an amount equal to $100,000 for each county, Native American community or municipality eligible to receive a payment under sub. (2) (d) 1., 2. or 2m adjusted as provided in s. 70.375 (6).

AB100, s. 2242 Section 2242. 70.395 (1) (a) 3. of the statutes is repealed.

AB100, s. 2243 Section 2243. 70.395 (1) (b) of the statutes is repealed.

AB100, s. 2244 Section 2244. 70.395 (1) (c) of the statutes is repealed.

AB100, s. 2245 Section 2245. 70.395 (1g) of the statutes is repealed.

AB100, s. 2246 Section 2246. 70.395 (1m) of the statutes is repealed.

AB100, s. 2247 Section 2247. 70.395 (2) (d) 1. of the statutes is amended to read:

AB100,986,3 70.395 (2) (d) 1. To each county in which metalliferous minerals are extracted, the first-dollar payment under sub. (1) (a).

AB100, s. 2248 Section 2248. 70.395 (2) (d) 2. of the statutes is amended to read:

AB100,986,13 70.395 (2) (d) 2. To each city, town or village in which metalliferous minerals are extracted, the first-dollar payment under sub. (1) (a) minus any payment during that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2 contiguous municipalities and if at least 15% of the minable ore body is in each municipality, each qualifying municipality shall receive a full payment specified in this subdivision as if the ore body were located solely within that municipality. The department of revenue shall annually change the dollar amount specified in this subdivision as specified in s. 70.375 (6) except that the dollar amount may not be reduced below the dollar amount under this subdivision on November 28, 1981.

AB100, s. 2249 Section 2249. 70.395 (2) (d) 4. a. of the statutes is amended to read:

AB100,986,17 70.395 (2) (d) 4. a. To ensure an annual payment to each municipality under sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3 previous years to that municipality.

AB100, s. 2250 Section 2250. 70.395 (2) (dg) of the statutes is amended to read:

AB100,987,3 70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay to the department of revenue for deposit in the investment and local impact fund, as a construction fee, an amount sufficient to make the construction period payments under par. (d) 5. in respect to that site. Any person paying a construction fee under this paragraph may credit against taxes due under s. 70.375 an amount equal to the payments that the taxpayer has made under this paragraph, provided that the credit does not reduce the taxpayer's liability under s. 70.375 below the amount needed to make the first-dollar payments as defined under sub. (1) (a) 2. under subds. 1., 2. and 2m. for that year in respect to the taxpayer's mine. Any amount not creditable because of that limitation in any year may be carried forward.

AB100, s. 2251 Section 2251. 70.395 (2) (g) (intro.) of the statutes is amended to read:

AB100,987,7 70.395 (2) (g) (intro.) The board may distribute the revenues received under subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for the following purposes, as the board determines necessary:

AB100, s. 2252 Section 2252. 70.995 (2) (wm) of the statutes is created to read:

AB100,987,10 70.995 (2) (wm) 781 - motion picture production and allied services and videotape production.

AB100, s. 2253 Section 2253. 71.01 (1m) of the statutes is created to read:

AB100,987,12 71.01 (1m) "Department" means the department of revenue.

AB100, s. 2254 Section 2254. 71.01 (5g) of the statutes is created to read:

AB100,987,17 71.01 (5g) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2255 Section 2255. 71.01 (8r) of the statutes is created to read:

AB100,987,22 71.01 (8r) "Pay", in regard to submissions to or for the department, means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2256 Section 2256. 71.01 (9c) of the statutes is created to read:

AB100,987,25 71.01 (9c) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100, s. 2257 Section 2257. 71.02 (1) of the statutes is amended to read:

AB100,988,20 71.02 (1) For the purpose of raising revenue for the state and the counties, cities, villages and towns, there shall be assessed, levied, collected and paid a tax on all net incomes of individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every natural person residing within the state or by his or her personal representative in case of death, and trusts administered within the state; by every nonresident natural person and trust of this state, upon such income as is derived from property located or business transacted within the state including, but not limited by enumeration, income derived from a limited partner's distributive share of partnership income, income derived from a limited liability company member's distributive share of limited liability company income, the state lottery under ch. 565, any multistate multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department and pari-mutuel wager winnings or purses under ch. 562, and also by every nonresident natural person upon such income as is derived from the performance of personal services within the state, except as exempted under s. 71.05 (1) to (3). Every natural person domiciled in the state shall be deemed to be residing within the state for the purposes of determining liability for income taxes and surtaxes.

AB100, s. 2258 Section 2258. 71.04 (1) (a) of the statutes is amended to read:

AB100,989,23 71.04 (1) (a) All income or loss of resident individuals and resident estates and trusts shall follow the residence of the individual, estate or trust. Income or loss of nonresident individuals and nonresident estates and trusts from business, not requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the business from which derived. All items of income, loss and deductions of nonresident individuals and nonresident estates and trusts derived from a tax-option corporation not requiring apportionment under sub. (9) shall follow the situs of the business of the corporation from which derived. Income or loss of nonresident individuals and nonresident estates and trusts derived from rentals and royalties from real estate or tangible personal property, or from the operation of any farm, mine or quarry, or from the sale of real property or tangible personal property shall follow the situs of the property from which derived. Income from personal services of nonresident individuals, including income from professions, shall follow the situs of the services. A nonresident limited partner's distributive share of partnership income shall follow the situs of the business. A nonresident limited liability company member's distributive share of limited liability company income shall follow the situs of the business. Income of nonresident individuals, estates and trusts from the state lottery under ch. 565 is taxable by this state. Income of nonresident individuals, estates and trusts from any multistate multijurisdictional lottery under ch. 565 is taxable by this state, but only if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department. Income of nonresident individuals, nonresident trusts and nonresident estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state. All other income or loss of nonresident individuals and nonresident estates and trusts, including income or loss derived from land contracts, mortgages, stocks, bonds and securities or from the sale of similar intangible personal property, shall follow the residence of such persons, except as provided in par. (b) and sub. (9).

AB100, s. 2259 Section 2259. 71.05 (1) (c) 2. of the statutes is amended to read:

AB100,990,3 71.05 (1) (c) 2. The Wisconsin housing Housing and economic development authority Economic Development Authority, if the bonds are to fund a loan under s. 234.935, 1995 stats.

AB100, s. 2260 Section 2260. 71.05 (1) (c) 5. of the statutes is created to read:

AB100,990,5 71.05 (1) (c) 5. A municipality under s. 66.30 (3q) (c).

AB100, s. 2261 Section 2261. 71.05 (6) (a) 15. of the statutes is amended to read:

AB100,990,11 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) and, (2ds) and (2dx) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).

AB100, s. 2262 Section 2262. 71.07 (2dx) of the statutes is created to read:

AB100,990,13 71.07 (2dx) Development zones credit. (a) Definitions. In this subsection:

AB100,990,15 1. "Brownfield" means an industrial or commercial facility the expansion or redevelopment of which is complicated by environmental contamination.

AB100,990,18 2. "Development zone" means a development zone under s. 560.70, a development opportunity zone under s. 560.795 or an enterprise development zone under s. 560.797.

AB100,990,23 3. "Environmental remediation" means removal or containment of environmental pollution, as defined in s. 299.01 (4), and restoration of soil or groundwater that is affected by environmental pollution, as defined in s. 299.01 (4), in a brownfield if that removal, containment or restoration fulfills the requirement under sub. (2de) (a) 1.

AB100,991,4 4. "Full-time job" means a regular, nonseasonal full-time position in which an individual, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays, and for which the individual receives pay that is equal to at least 150% of the federal minimum wage and receives benefits that are not required by federal or state law. "Full-time job" does not include initial training before an employment position begins.

AB100,991,9 5. "Member of a targeted group" means a person under sub. (2dj) (am) 1., a person who resides in an empowerment zone, or an enterprise community, that the U.S. government designates and a Wisconsin works participant if the person or participant has been certified in the manner under sub. (2dj) (am) 3. by a designated local agency, as defined in sub. (2dj) (am) 2.

AB100,991,12 (b) Credit. Except as provided in s. 73.03 (35) and subject to s. 560.785, for any taxable year for which the person is certified under s. 560.765 (3), any person may claim as a credit against taxes the following amounts:

AB100,991,14 1. The amount expended for environmental remediation in a development zone.

AB100,991,17 2. The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone and filled by a member of a targeted group.

AB100,991,20 3. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone and not filled by a member of a targeted group.

AB100,991,23 4. The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs retained, as provided in the rules under s. 560.785, in a development zone and filled by a member of a targeted group.

AB100,992,2 5. The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules under s. 560.785, in a development zone and not filled by a member of a targeted group.

AB100,992,8 (c) Credit precluded. If the certification of a person for tax benefits under s. 560.765 (3) is revoked, that person may not claim credits under this subsection for the taxable year that includes the day on which the certification is revoked or succeeding taxable years and that person may not carry over unused credits from previous years to offset tax under this chapter for the taxable year that includes the day on which certification is revoked or succeeding taxable years.

AB100,992,13 (d) Carry-over precluded. If a person who is certified under s. 560.765 (3) for tax benefits ceases business operations in the development zone during any of the taxable years that that zone exists, that person may not carry over to any taxable year following the year during which operations cease any unused credits from the taxable year during which operations cease or from previous taxable years.

AB100,992,16 (e) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection. Subsection (2dj) (c), as it applies to the credit under sub. (2dj), applies to the credit under this subsection.

AB100, s. 2263 Section 2263. 71.08 (1) (intro.) of the statutes is amended to read:

AB100,992,25 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (6) and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd) and (2m) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd) and (2m) and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:

AB100, s. 2264 Section 2264. 71.09 (6) of the statutes is repealed.