AB100-engrossed, s. 2283 4Section 2283. 71.44 (4) (a) of the statutes is repealed.
AB100-engrossed, s. 2285 5Section 2285. 71.45 (2) (a) 10. of the statutes is amended to read:
AB100-engrossed,1166,116 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
7computed under s. 71.47 (1dd) to (1ds) (1dx) and not passed through by a partnership,
8limited liability company or tax-option corporation that has added that amount to
9the partnership's, limited liability company's or tax-option corporation's income
10under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47
11(1), (3), (4) and (5).
AB100-engrossed, s. 2285b 12Section 2285b. 71.45 (2) (a) 10m. of the statutes is created to read:
AB100-engrossed,1166,1413 71.45 (2) (a) 10m. By adding to federal taxable income the amount deducted
14under section 847 of the Internal Revenue Code.
AB100-engrossed, s. 2285bm 15Section 2285bm. 71.45 (2) (a) 13. of the statutes is amended to read:
AB100-engrossed,1167,316 71.45 (2) (a) 13. By adding or subtracting, as appropriate, the difference
17between the depreciation deduction under the federal internal revenue code as
18amended to December 31, 1995 1996, and the depreciation deduction under the
19federal internal revenue code in effect for the taxable year for which the return is
20filed, so as to reflect the fact that the insurer may choose between these 2 deductions,
21except that property first placed in service by the taxpayer on or after
22January 1, 1983, but before January 1, 1987, that, under s. 71.04 (15) (b) and (br),
231985 stats., is required to be depreciated under the internal revenue code as
24amended to December 31, 1980, and property first placed in service in taxable year
251981 or thereafter but before January 1, 1987, that, under s. 71.04 (15) (bm), 1985

1stats., is required to be depreciated under the internal revenue code as amended to
2December 31, 1980, shall continue to be depreciated under the internal revenue code
3as amended to December 31, 1980.
AB100-engrossed, s. 2285bp 4Section 2285bp. 71.47 (1dd) (e) of the statutes is created to read:
AB100-engrossed,1167,85 71.47 (1dd) (e) No credit may be claimed under this subsection for taxable
6years that begin on January 1, 1998, or thereafter. Credits under this subsection for
7taxable years that begin before January 1, 1998, may be carried forward to taxable
8years that begin on January 1, 1998, or thereafter.
AB100-engrossed, s. 2285c 9Section 2285c. 71.47 (1de) (d) of the statutes is created to read:
AB100-engrossed,1167,1310 71.47 (1de) (d) No credit may be claimed under this subsection for taxable
11years that begin on January 1, 1998, or thereafter. Credits under this subsection for
12taxable years that begin before January 1, 1998, may be carried forward to taxable
13years that begin on January 1, 1998, or thereafter.
AB100-engrossed, s. 2285d 14Section 2285d. 71.47 (1di) (i) of the statutes is created to read:
AB100-engrossed,1167,1815 71.47 (1di) (i) No credit may be claimed under this subsection for taxable years
16that begin on January 1, 1998, or thereafter. Credits under this subsection for
17taxable years that begin before January 1, 1998, may be carried forward to taxable
18years that begin on January 1, 1998, or thereafter.
AB100-engrossed, s. 2285e 19Section 2285e. 71.47 (1dj) (i) of the statutes is created to read:
AB100-engrossed,1167,2320 71.47 (1dj) (i) No credit may be claimed under this subsection for taxable years
21that begin on January 1, 1998, or thereafter. Credits under this subsection for
22taxable years that begin before January 1, 1998, may be carried forward to taxable
23years that begin on January 1, 1998, or thereafter.
AB100-engrossed, s. 2285f 24Section 2285f. 71.47 (1dL) (h) of the statutes is created to read:
AB100-engrossed,1168,4
171.47 (1dL) (h) No credit may be claimed under this subsection for taxable
2years that begin on January 1, 1998, or thereafter. Credits under this subsection for
3taxable years that begin before January 1, 1998, may be carried forward to taxable
4years that begin on January 1, 1998, or thereafter.
AB100-engrossed, s. 2285g 5Section 2285g. 71.47 (1ds) (i) of the statutes is created to read:
AB100-engrossed,1168,96 71.47 (1ds) (i) No credit may be claimed under this subsection for taxable years
7that begin on January 1, 1998, or thereafter. Credits under this subsection for
8taxable years that begin before January 1, 1998, may be carried forward to taxable
9years that begin on January 1, 1998, or thereafter.
AB100-engrossed, s. 2286 10Section 2286. 71.47 (1dx) of the statutes is created to read:
AB100-engrossed,1168,1111 71.47 (1dx) Development zones credit. (a) Definitions. In this subsection:
AB100-engrossed,1168,1312 1. "Brownfield" means an industrial or commercial facility the expansion or
13redevelopment of which is complicated by environmental contamination.
AB100-engrossed,1168,1614 2. "Development zone" means a development zone under s. 560.70, a
15development opportunity zone under s. 560.795 or an enterprise development zone
16under s. 560.797.
AB100-engrossed,1168,2217 3. "Environmental remediation" means removal or containment of
18environmental pollution, as defined in s. 299.01 (4), and restoration of soil or
19groundwater that is affected by environmental pollution, as defined in s. 299.01 (4),
20in a brownfield if that removal, containment or restoration fulfills the requirement
21under sub. (1de) (a) 1. and investigation unless the investigation determines that
22remediation is required and that remediation is not undertaken.
AB100-engrossed,1169,323 4. "Full-time job" means a regular, nonseasonal full-time position in which an
24individual, as a condition of employment, is required to work at least 2,080 hours per
25year, including paid leave and holidays, and for which the individual receives pay

1that is equal to at least 150% of the federal minimum wage and receives benefits that
2are not required by federal or state law. "Full-time job" does not include initial
3training before an employment position begins.
AB100-engrossed,1169,124 5. "Member of a targeted group" means a person under sub. (1dj) (am) 1., a
5person who resides in an empowerment zone, or an enterprise community, that the
6U.S. government designates, a person who is employed in an unsubsidized job but
7meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin works
8employment position, a person who is employed in a trial job, as defined in s. 49.141
9(1) (n), a person who is eligible for the Wisconsin works health plan under s. 49.153
10or a person who is eligible for child care assistance under s. 49.155; if the person has
11been certified in the manner under sub. (1dj) (am) 3. by a designated local agency,
12as defined in sub. (1dj) (am) 2.
AB100-engrossed,1169,1513 (b) Credit. Except or provided in s. 73.03 (35) and subject to s. 560.785, for any
14taxable year for which the person is certified under s. 560.765 (3), any person may
15claim as a credit against taxes under this subchapter the following amounts:
AB100-engrossed,1169,1716 1. Fifty percent of the amount expended for environmental remediation in a
17development zone.
AB100-engrossed,1169,2118 2. The amount determined by multiplying the amount determined under s.
19560.785 (1) (b) by the number of full-time jobs created in a development zone and
20filled by a member of a targeted group and by then subtracting the subsidies paid
21under s. 49.147 (3) (a) for those jobs.
AB100-engrossed,1169,2522 3. The amount determined by multiplying the amount determined under s.
23560.785 (1) (c) by the number of full-time jobs created in a development zone and not
24filled by a member of a targeted group and by then subtracting the subsidies paid
25under s. 49.147 (3) (a) for those jobs.
AB100-engrossed,1170,5
14. The amount determined by multiplying the amount determined under s.
2560.785 (1) (b) by the number of full-time jobs retained, as provided in the rules
3under s. 560.785, excluding jobs for which a credit has been claimed under sub. (1dj),
4in a development zone and filled by a member of a targeted group and by then
5subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
AB100-engrossed,1170,106 5. The amount determined by multiplying the amount determined under s.
7560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules
8under s. 560.785, excluding jobs for which a credit has been claimed under sub. (1dj),
9in a development zone and not filled by a member of a targeted group and by then
10subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
AB100-engrossed,1170,1611 (c) Credit precluded. If the certification of a person for tax benefits under s.
12560.765 (3) is revoked, that person may not claim credits under this subsection for
13the taxable year that includes the day on which the certification is revoked or
14succeeding taxable years and that person may not carry over unused credits from
15previous years to offset tax under this chapter for the taxable year that includes the
16day on which certification is revoked or succeeding taxable years.
AB100-engrossed,1170,2117 (d) Carry-over precluded. If a person who is certified under s. 560.765 (3) for
18tax benefits ceases business operations in the development zone during any of the
19taxable years that that zone exists, that person may not carry over to any taxable
20year following the year during which operations cease any unused credits from the
21taxable year during which operations cease or from previous taxable years.
AB100-engrossed,1171,222 (e) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
23s. 71.28 (4), applies to the credit under this subsection. Subsection (1dj) (c), as it
24applies to the credit under sub. (1dj), applies to the credit under this subsection.

1Claimants shall include with their returns a copy of their certification for tax benefits
2and a copy of the department of commerce's verification of their expenses.
AB100-engrossed, s. 2286m 3Section 2286m. 71.47 (3) (b) of the statutes is amended to read:
AB100-engrossed,1171,134 71.47 (3) (b) The tax imposed upon or measured by corporation Wisconsin net
5income under s. 71.43 (1) or (2) shall be reduced by an amount equal to the sales and
6use tax under ch. 77 paid by the corporation in such taxable year on fuel and
7electricity consumed in manufacturing tangible personal property in this state.
8Shareholders of a tax-option corporation and partners may claim the credit under
9this subsection, based on eligible sales and use taxes paid by the tax-option
10corporation or partnership, in proportion to the ownership interest of each
11shareholder or partner. The tax-option corporation or partnership shall calculate
12the amount of the credit that may be claimed by each shareholder or partner and
13shall provide that information to the shareholder or partner.
AB100-engrossed, s. 2286n 14Section 2286n. 71.47 (3) (c) of the statutes is renumbered 71.47 (3) (c) 1.
AB100-engrossed, s. 2286no 15Section 2286no. 71.47 (3) (c) 2. to 6. of the statutes are created to read:
AB100-engrossed,1171,1816 71.47 (3) (c) 2. For shareholders in a tax-option corporation, the credit may be
17offset only against the tax imposed on the shareholder's prorated share of the
18tax-option corporation's income.
AB100-engrossed,1171,2019 3. For partners, the credit may be offset only against the tax imposed on the
20partner's distributive share of partnership income.
AB100-engrossed,1171,2321 4. If a tax-option corporation becomes liable for tax, the corporation may offset
22the credit against the tax due, with any remaining credit passing through to the
23shareholders.
AB100-engrossed,1172,224 5. If a corporation that is not a tax-option corporation has a carry-over credit
25and becomes a tax-option corporation before the credit carried over is used, the

1unused portion of the credit may be used by the tax-option corporation's
2shareholders on a prorated basis.
AB100-engrossed,1172,73 6. If the shareholders of a tax-option corporation have carry-over credits and
4the corporation becomes a corporation other than a tax-option corporation after the
5effective date of this subdivision .... [revisor inserts date], and before the credits
6carried over are used, the unused portion of the credits may be used by the
7corporation that is not a tax-option corporation.
AB100-engrossed, s. 2286p 8Section 2286p. 71.47 (3) (d) of the statutes is repealed.
AB100-engrossed, s. 2287 9Section 2287. 71.47 (4) (a) of the statutes is amended to read:
AB100-engrossed,1172,2310 71.47 (4) (a) Credit. Any corporation may credit against taxes otherwise due
11under this chapter an amount equal to 5% of the amount obtained by subtracting
12from the corporation's qualified research expenses, as defined in section 41 of the
13internal revenue code, except that "qualified research expenses" includes only
14expenses incurred by the claimant, incurred for research conducted in this state for
15the taxable year, except that a taxpayer may elect the alternative computation under
16section 41 (c) (4) of the Internal Revenue Code and that election applies until the
17department permits its revocation
and except that "qualified research expenses"
18does not include compensation used in computing the credit under sub. subs. (1dj)
19and (1dx), the corporation's base amount, as defined in section 41 (c) of the internal
20revenue code, except that gross receipts used in calculating the base amount means
21gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and
22(d). Section 41 (h) of the internal revenue code does not apply to the credit under this
23paragraph.
AB100-engrossed, s. 2287m 24Section 2287m. 71.47 (4) (am) of the statutes is amended to read:
AB100-engrossed,1174,2
171.47 (4) (am) Development zone additional research credit. In addition to the
2credit under par. (a), any corporation may credit against taxes otherwise due under
3this chapter an amount equal to 5% of the amount obtained by subtracting from the
4corporation's qualified research expenses, as defined in section 41 of the internal
5revenue code, except that "qualified research expenses" include only expenses
6incurred by the claimant in a development zone under subch. VI of ch. 560, except
7that a taxpayer may elect the alternative computation under section 41 (c) (4) of the
8Internal Revenue Code and that election applies until the department permits its
9revocation
and except that "qualified research expenses" do not include
10compensation used in computing the credit under sub. (1dj) nor research expenses
11incurred before the claimant is certified for tax benefits under s. 560.765 (3), the
12corporation's base amount, as defined in section 41 (c) of the internal revenue code,
13in a development zone, except that gross receipts used in calculating the base amount
14means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and
152. and (d) and research expenses used in calculating the base amount include
16research expenses incurred before the claimant is certified for tax benefits under s.
17560.765 (3), in a development zone, if the claimant submits with the claimant's
18return a copy of the claimant's certification for tax benefits under s. 560.765 (3) and
19a statement from the department of commerce verifying the claimant's qualified
20research expenses for research conducted exclusively in a development zone. The
21rules under s. 73.03 (35) apply to the credit under this paragraph. The rules under
22sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims
23under this paragraph. Section 41 (h) of the internal revenue code does not apply to
24the credit under this paragraph. No credit may be claimed under this paragraph for
25taxable years that begin on January 1, 1998, or thereafter. Credits under this

1paragraph for taxable years that begin before January 1, 1998, may be carried
2forward to taxable years that begin on January 1, 1998, or thereafter.
AB100-engrossed, s. 2287mn 3Section 2287mn. 71.47 (6) (a) of the statutes is amended to read:
AB100-engrossed,1174,104 71.47 (6) (a) Any person may credit against taxes otherwise due under this
5chapter, up to the amount of those taxes, an amount equal to 5% of the costs of
6qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the internal
7revenue code, for certified historic structures on property located in this state if the
8physical work of construction or destruction in preparation for construction begins
9after December 31, 1988, and the rehabilitated property is placed in service after
10June 30, 1989
.
AB100-engrossed, s. 2288 11Section 2288. 71.49 (1) (eom) of the statutes is created to read:
AB100-engrossed,1174,1212 71.49 (1) (eom) Development zones credit under s. 71.47 (1dx).
AB100-engrossed, s. 2289 13Section 2289. 71.52 (6) of the statutes is amended to read:
AB100-engrossed,1176,214 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the
15following amounts, to the extent not included in Wisconsin adjusted gross income:
16maintenance payments (except foster care maintenance and supplementary
17payments excludable under section 131 of the internal revenue code), support money,
18cash public assistance (not including credit granted under this subchapter and
19amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross
20amount of any pension or annuity (including railroad retirement benefits, all
21payments received under the federal social security act and veterans disability
22pensions), nontaxable interest received from the federal government or any of its
23instrumentalities, nontaxable interest received on state or municipal bonds,
24worker's compensation, unemployment compensation, the gross amount of "loss of
25time" insurance, compensation and other cash benefits received from the United

1States for past or present service in the armed forces, scholarship and fellowship gifts
2or income, capital gains, gain on the sale of a personal residence excluded under
3section 121 of the internal revenue code, dividends, income of a nonresident or
4part-year resident who is married to a full-year resident, housing allowances
5provided to members of the clergy, the amount by which a resident manager's rent
6is reduced, nontaxable income of an American Indian, nontaxable income from
7sources outside this state and nontaxable deferred compensation. Intangible drilling
8costs, depletion allowances and depreciation, including first-year depreciation
9allowances under section 179 of the internal revenue code, amortization,
10contributions to individual retirement accounts under section 219 of the internal
11revenue code, contributions to Keogh plans, net operating loss carry-forwards and
12capital loss carry-forwards deducted in determining Wisconsin adjusted gross
13income shall be added to "income". "Income" does not include gifts from natural
14persons, cash reimbursement payments made under title XX of the federal social
15security act, surplus food or other relief in kind supplied by a governmental agency,
16the gain on the sale of a personal residence deferred under section 1034 of the
17internal revenue code or nonrecognized gain from involuntary conversions under
18section 1033 of the internal revenue code. Amounts not included in adjusted gross
19income but added to "income" under this subsection in a previous year and repaid
20may be subtracted from income for the year during which they are repaid.
21Scholarship and fellowship gifts or income that are included in Wisconsin adjusted
22gross income and that were added to household income for purposes of determining
23the credit under this subchapter in a previous year may be subtracted from income
24for the current year in determining the credit under this subchapter.
A marital
25property agreement or unilateral statement under ch. 766 has no effect in computing

1"income" for a person whose homestead is not the same as the homestead of that
2person's spouse.
AB100-engrossed, s. 2290 3Section 2290. 71.63 (1m) of the statutes is created to read:
AB100-engrossed,1176,74 71.63 (1m) "Deposit" means mail or deliver funds to the department or, if the
5department prescribes another method of submitting or if the department of
6administration designates under s. 34.05 another destination, use that other method
7or submit to that other destination.
AB100-engrossed, s. 2291 8Section 2291. 71.63 (2) of the statutes is amended to read:
AB100-engrossed,1176,179 71.63 (2) "Employe" means a resident individual who performs or performed
10services for an employer anywhere or a nonresident individual who performs or
11performed such services within this state, and includes an officer, employe or elected
12official of the United States, a state, territory, or any political subdivision thereof, or
13the District of Columbia, or any agency or instrumentality of any one or more of these
14entities. The term includes an officer of a corporation, an entertainer and an
15entertainment corporation, but does not include a qualified real estate agent or a
16direct seller who is not treated as an employe under section 3508 of the Internal
17Revenue Code
.
AB100-engrossed, s. 2291m 18Section 2291m. 71.63 (3) (c) of the statutes is created to read:
AB100-engrossed,1176,2119 71.63 (3) (c) In regard to a single-owner entity that is disregarded as a separate
20entity under section 7701 of the Internal Revenue Code, the owner, not the entity, is
21an "employer".
AB100-engrossed, s. 2292 22Section 2292. 71.63 (3m) of the statutes is created to read:
AB100-engrossed,1177,223 71.63 (3m) "File" means mail or deliver a document that the department
24prescribes to the department or, if the department prescribes another method of

1submitting or the department of administration designates under s. 34.05 another
2destination, use that other method or submit to that other destination.
AB100-engrossed, s. 2293 3Section 2293. 71.63 (3r) of the statutes is created to read:
AB100-engrossed,1177,74 71.63 (3r) "Furnish" means mail or deliver a document that the department
5prescribes to the department or, if the department prescribes another method of
6submitting or another destination, use that other method or submit to that other
7destination.
AB100-engrossed, s. 2294 8Section 2294. 71.63 (5m) of the statutes is created to read:
AB100-engrossed,1177,129 71.63 (5m) "Remit" means mail or deliver funds to the department or, if the
10department prescribes another method of submitting or if the department of
11administration designates under s. 34.05 another destination, use that other method
12or submit to that other destination.
AB100-engrossed, s. 2294m 13Section 2294m. 71.64 (9) (b) of the statutes is amended to read:
AB100-engrossed,1178,414 71.64 (9) (b) The department shall from time to time adjust the withholding
15tables to reflect any changes in income tax rates, any applicable surtax or any
16changes in dollar amounts in s. 71.06 (1), (1m) and (2) resulting from statutory
17changes, except that the department may not adjust the withholding tables to reflect
18the changes in rates in s. 71.06 (1m) and (2) (c) and (d) for any taxable year that
19begins before January 1, 2000. The tables shall account for the working families tax
20credit under s. 71.07 (5m)
. The tables shall be extended to cover from zero to 10
21withholding exemptions, shall assume that the payment of wages in each pay period
22will, when multiplied by the number of pay periods in a year, reasonably reflect the
23annual wage of the employe from the employer and shall be based on the further
24assumption that the annual wage will be reduced for allowable deductions from gross
25income. The department may determine the length of the tables and a reasonable

1span for each bracket. In preparing the tables the department shall adjust all
2withholding amounts not an exact multiple of 10 cents to the next highest figure that
3is a multiple of 10 cents. The department shall also provide instructions with the
4tables for withholding with respect to quarterly, semiannual and annual pay periods.
AB100-engrossed, s. 2295 5Section 2295. 71.65 (2) (title) and (a) of the statutes are amended to read:
AB100-engrossed,1178,116 71.65 (2) (title) Employers must furnish statement to the department
7Employers' statements. (a) Every person required to deduct and withhold from an
8employe under this subchapter shall furnish to the department of revenue at its
9offices in Madison
, in respect to remuneration paid by such person to such employe
10during the calendar year, on or before January 31 of the succeeding year, one copy
11of the statement under sub. (1).
AB100-engrossed, s. 2296 12Section 2296. 71.65 (2) (b) of the statutes is amended to read:
AB100-engrossed,1178,2513 71.65 (2) (b) Every resident of this state and every nonresident carrying on
14activities within this state, whether taxable or not under this chapter, who pays in
15any calendar year for services performed within this state by an individual
16remuneration which is excluded from the definition of wages, in the amount of $600
17or more, shall, on or before January 31 of the succeeding year, furnish the
18department of revenue at its offices in Madison
a statement in such form as required
19by the department, disclosing the name of the payor, the name and address of the
20recipient and the total amount paid in such year to such recipient. In any case in
21which an individual receives wages and also remuneration for services which
22remuneration is excluded from such definition, both from the same payor, the wages
23and the excluded remuneration shall both be reported in the report required under
24this subsection in a manner satisfactory to the department, regardless of the amount
25of the excluded remuneration.
AB100-engrossed, s. 2297
1Section 2297. 71.65 (3) (a) of the statutes is amended to read:
AB100-engrossed,1180,222 71.65 (3) (a) Every employer who deducts and withholds any amount under
3this subchapter shall deposit such amount on a quarterly basis, except that if the
4amount deducted and withheld in any quarter exceeds $300, the department may
5require by written notice to the employer, that amounts deducted and withheld on
6and after the date indicated on such notice be deposited on a monthly basis.
7Employers who are required to file reports and deposit withheld taxes on a monthly,
8quarterly or annual basis, as the case may be, shall file such reports and deposit such
9taxes on or before the last day of the month next succeeding the withholding period.
10If the amount deducted and withheld in any quarter exceeds $5,000, the department
11may require by written notice to the employer, that for amounts deducted and
12withheld from the first day of the month through the 15th day of the month, the
13employer shall file reports and deposit such taxes on or before the last day of such
14month and that for amounts deducted and withheld from the 16th day of the month
15through the last day of the month the employer shall file reports and deposit such
16taxes on or before the 15th day of the next succeeding month. The department may
17require any employer who files and pays on a monthly basis or more frequently to
18do so electronically.
Employers shall file reports and deposit taxes with such public
19depository in Wisconsin as the department of administration designates a public
20depository therefor under s. 34.05 to the credit of the general fund. With each deposit
21the employer shall include a deposit report on a form to be provided by the
22department. The department may, when satisfied that the revenues will be
23adequately safeguarded, permit an employer whose withheld taxes do not exceed $50
24per month to deposit withheld taxes and reports for other than quarterly periods.
25The department may revoke such permission at any time. The department, if it

1deems it necessary in order to ensure payment to or facilitate the collection by the
2state of the amount of taxes, may require reports or payments of the amount of
3withheld taxes for other than quarterly periods. The public depository shall record
4on such deposit report the amount deposited and shall then forward such report to
5the department in such manner and at such time as the department by rule
6prescribes. On or before January 31 of each year every employer shall file with the
7department at its offices in Madison, or at such other place as the department by rule
8prescribes,
a withholding report on a form to be provided by the department showing
9the amount withheld from the wages paid each employe in the previous calendar
10year, the amount deposited in respect to each employe on wages paid in the previous
11calendar year and a reconciliation of the aggregate of the amounts deposited in
12respect to each employe on wages paid in the previous calendar year with the
13aggregate of the amounts shown on the semimonthly, monthly and quarterly deposit
14reports filed in respect to such withholding. Every employer who discontinues
15business prior to the end of a calendar year shall, within 30 days of such
16discontinuance, deposit withheld taxes not previously deposited and submit a
17deposit report concerning such deposit with the public depository and file a
18withholding report with the department covering the period from the beginning of
19the calendar year to the date of discontinuance. No employe shall have any right of
20action against an employer in regard to money deducted from wages and deposited
21with the public depository in compliance or intended compliance with this
22subchapter.
AB100-engrossed, s. 2298 23Section 2298. 71.65 (3) (d) of the statutes is amended to read:
AB100-engrossed,1181,624 71.65 (3) (d) On or before January 31 of each year every employer shall file with
25the department
an annual withholding report on forms provided by the department

1showing the amount withheld from the wages paid each employe in the previous
2calendar year, the amount deposited or paid over in respect to each employe on wages
3paid in the previous calendar year and a reconciliation of the aggregate deposited or
4paid over in respect to each employe on wages paid in the previous calendar year with
5the aggregate of the amounts shown on deposit and withholding reports filed in
6respect of such withholding.
AB100-engrossed, s. 2299 7Section 2299. 71.65 (3) (e) of the statutes is amended to read:
AB100-engrossed,1181,128 71.65 (3) (e) Every employer who discontinues his or her business prior to the
9end of a calendar year shall, within 30 days of such discontinuance, pay over
10withheld taxes not previously deposited or paid over, and shall file a withholding
11report with the department covering the period from the beginning of the calendar
12year to the date of discontinuance.
AB100-engrossed, s. 2300 13Section 2300. 71.65 (4) of the statutes is amended to read:
AB100-engrossed,1181,1714 71.65 (4) Self-insurers. A person who is required to file an annual
15withholding report under sub. (3) (a) and who is a self-insurer for the purposes of
16subch. II of ch. 619 149 shall indicate on the return that the person is such a
17self-insurer.
AB100-engrossed, s. 2301 18Section 2301. 71.66 (1) (a), (b), (c) and (d) of the statutes are amended to read:
AB100-engrossed,1181,2519 71.66 (1) (a) On or before the date on which an employe commences
20employment with an employer each employe shall furnish provide his or her
21employer with a signed withholding exemption certificate relating to the number of
22withholding exemptions he or she claims, which shall not exceed the number to
23which he or she is entitled. If the employe fails to furnish provide such certificate,
24such employe, for withholding purposes, shall be considered as claiming no
25withholding exemptions.
AB100-engrossed,1182,6
1(b) If the number of withholding exemptions to which the employe is entitled
2is less than the number of withholding exemptions claimed by him or her on the
3withholding exemption certificate then in effect, the employe shall within 10 days
4after the change occurs furnish provide the employer with a new withholding
5exemption certificate, which shall not exceed the number to which he or she is
6entitled.
AB100-engrossed,1182,127 (c) If the number of withholding exemptions to which the employe is entitled
8is more than the number of withholding exemptions claimed by him or her on the
9withholding exemption certificate then in effect, the employe may furnish provide
10the employer with a new withholding exemption certificate on which the employe
11must not claim more than the number of withholding exemptions to which he or she
12is entitled on such day.
AB100-engrossed,1182,1513 (d) A withholding exemption certificate furnished provided to the employer
14shall take effect as of the beginning of the first payroll period ending after the date
15on which such certificate is furnished provided.
AB100-engrossed, s. 2302 16Section 2302. 71.66 (1) (f) of the statutes is amended to read:
AB100-engrossed,1182,2217 71.66 (1) (f) Whenever the internal revenue code or regulations or rulings of
18the internal revenue service require an employer to submit copies of, or information
19taken from, an employe's withholding allowance certificate to the internal revenue
20service, the employer shall also furnish provide copies of, or information taken from,
21the certificate to the department within 15 days after the employer is required to file
22the certificate or information with the internal revenue service.
AB100-engrossed, s. 2302m 23Section 2302m. 71.67 (4) (a) of the statutes is amended to read:
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