LRB-4782/1
MES:jlg:ijs
1997 - 1998 LEGISLATURE
February 25, 1998 - Introduced by Senators Roessler, Huelsman and Darling,
cosponsored by Representatives
Harsdorf, Olsen, Urban, Dobyns, Huber,
Gronemus, Goetsch, Owens, Notestein, Musser, Albers, Brandemuehl, F.
Lasee, Bock, Ladwig, Plouff, Seratti, Ainsworth, Powers, Meyer and Murat.
Referred to Committee on Economic Development, Housing and Government
Operations.
SB472,1,2
1An Act to amend 71.75 (8) of the statutes;
relating to: the distribution of an
2income tax refund to formerly married persons.
Analysis by the Legislative Reference Bureau
Under current law, an individual income tax refund that is payable on the basis
of a joint return must be issued jointly to the persons who filed the return. Under
this bill, if the department of revenue (DOR) is sent a copy of a formerly married
couple's divorce judgment and that judgment apportions any tax refund that may be
due the former couple, DOR is required to send the refund check to the person to
whom the tax refund is apportioned, or one check to each of the former spouses,
according to the apportionment that is specified under the terms of the judgment.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB472, s. 1
3Section
1. 71.75 (8) of the statutes is amended to read:
SB472,2,74
71.75
(8) A refund payable on the basis of a separate return shall be issued to
5the person who filed the return. A refund payable on the basis of a joint return shall
6be issued jointly to the persons who filed the return
, except that if a judgment of
1divorce under ch. 767 apportions any refund that may be due the former couple to
2one of the former spouses, or between the spouses, and if one of the former spouses
3sends to the department that portion of the judgment of divorce that relates to the
4apportionment of a tax refund, the department shall issue the refund to the person
5to whom the refund is awarded under the terms of the divorce judgment or the
6department shall issue one check to each of the former spouses according to the
7apportionment terms of the judgment.
SB472,2,109
(1) This act first applies to a judgment of divorce that is entered on the effective
10date of this subsection.
