LRB-3909/1
JK/MES/DAK:cmh:mrc
October 1999 Special Session
1999 - 2000 LEGISLATURE
November 9, 1999 - Introduced by Committee on Rules. Referred to calendar.
AB3,1,3 1An Act to amend 20.835 (2) (am), 77.64 (title), 77.64 (3) (e), 77.64 (4) (a) 1., 77.64
2(4) (a) 5., 77.64 (4) (a) 7. and 77.64 (4) (f) of the statutes; relating to: the onetime
3sales tax rebate.
Analysis by the Legislative Reference Bureau
Under October 1999 Special Session Assembly Bill 1, and subject to a number
of conditions and limitations, a claimant may claim, or is eligible to receive, a onetime
sales tax rebate. Under this bill, an individual who was a nonresident of this state
in 1998 is not eligible to receive a rebate if the individual's spouse is eligible to receive
a rebate under the bill. Under October 1999 Special Session Assembly Bill 1, a
nonresident who can document at least $20 of sales taxes paid to Wisconsin in 1998
may claim a rebate of 30.4% of sales taxes paid in that year, up to a maximum rebate
of $354. Under the bill, a nonresident who can document at least $20 of sales taxes
paid to Wisconsin in 1998 may claim a rebate of 30.4% of sales taxes paid in that year,
up to a maximum rebate of $273. The bill also refers to the sales tax rebate as a
onetime rebate of nonbusiness consumer sales tax.
The bill prohibits state agencies from considering receipt by an individual of the
sales tax rebate in determining the individual's eligibility for a state-funded grant,
loan, monetary assistance or other benefit or in determining the amount or extent
of that grant, loan, monetary assistance or other benefit. The prohibition applies to
the month of the receipt and the month immediately following. In addition, the bill
requires the department of health and family services (DHFS) to request a waiver
of federal medicaid laws to authorize DHFS to disregard receipt of the sales tax

rebate in determining eligibility for medical assistance. The bill also requires state
agencies to disregard receipt by an individual of the sales tax rebate in determining
the individual's eligibility for a federally funded grant, loan, monetary assistance or
other benefit or in determining the amount or extent of that grant, loan, monetary
assistance or other benefit, to the extent permitted under federal law.
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:
AB3, s. 1 1Section 1. 20.835 (2) (am) of the statutes, as created by 1999 Wisconsin Act
2.... (October 1999 Special Session Assembly Bill 1), is amended to read:
AB3,2,43 20.835 (2) (am) Onetime rebate of nonbusiness consumer sales tax rebate. A
4sum sufficient to pay the aggregate claims approved under s. 77.64.
AB3, s. 2 5Section 2. 77.64 (title) of the statutes, as created by 1999 Wisconsin Act ....
6(October 1999 Special Session Assembly Bill 1), is amended to read:
AB3,2,7 777.64 (title) Onetime rebate of nonbusiness consumer sales tax rebate.
AB3, s. 3 8Section 3. 77.64 (3) (e) of the statutes, as created by 1999 Wisconsin Act ....
9(October 1999 Special Session Assembly Bill 1), is amended to read:
AB3,2,1810 77.64 (3) (e) An individual who was a nonresident is eligible to receive a rebate
11under sub. (2) if the individual files a claim with the department not later than 30
12days after the effective date of this paragraph .... [revisor inserts date]. The claim
13shall be filed on a form prepared by the department. The form shall require a
14nonresident to document his or her nonbusiness consumer sales taxes paid to
15Wisconsin in 1998, and the documented amount must be at least $20 for a
16nonresident to be eligible to receive a rebate under sub. (2). An individual who was
17a nonresident is not eligible to receive a rebate under this paragraph if the
18individual's spouse is eligible to receive a rebate under this subsection.
AB3, s. 4
1Section 4. 77.64 (4) (a) 1. of the statutes, as created by 1999 Wisconsin Act ....
2(October 1999 Special Session Assembly Bill 1), is amended to read:
AB3,3,43 77.64 (4) (a) 1. If the couple's 1998 Wisconsin adjusted gross income is not more
4than $25,000, $367 $368.
AB3, s. 5 5Section 5. 77.64 (4) (a) 5. of the statutes, as created by 1999 Wisconsin Act ....
6(October 1999 Special Session Assembly Bill 1), is amended to read:
AB3,3,87 77.64 (4) (a) 5. If the couple's 1998 Wisconsin adjusted gross income is more
8than $100,000 but not more than $200,000, $451 $452.
AB3, s. 6 9Section 6. 77.64 (4) (a) 7. of the statutes, as created by 1999 Wisconsin Act ....
10(October 1999 Special Session Assembly Bill 1), is amended to read:
AB3,3,1211 77.64 (4) (a) 7. If the couple's 1998 Wisconsin adjusted gross income is more
12than $500,000, $500 $546.
AB3, s. 7 13Section 7. 77.64 (4) (f) of the statutes, as created by 1999 Wisconsin Act ....
14(October 1999 Special Session Assembly Bill 1), is amended to read:
AB3,3,1715 77.64 (4) (f) A claimant under sub. (3) (e) shall be eligible for a rebate that is
16equal to 30.4% of documented nonbusiness consumer sales taxes paid to Wisconsin
17in 1998, up to a maximum rebate of $354 $273.
AB3, s. 8 18Section 8. Nonstatutory provisions.
AB3,3,1919 (1) Determinations of eligibility or extent or amount of certain benefits.
AB3,3,2120 (a) In this subsection, "state agency" has the meaning given in section 16.417
21(1) (a) of the statutes.
AB3,4,522 (b) Notwithstanding any other provision of state law that relates to
23determining, based on an individual's personal income or assets, that individual's
24eligibility for a state-funded grant, loan, monetary assistance or other benefit or the
25amount or extent of that grant, loan, monetary assistance or other benefit, a state

1agency may not consider receipt of a onetime rebate of nonbusiness consumer sales
2tax under section 77.64 of the statutes, as affected by this act, to be income or an asset
3of the individual in the month of receipt or in the month immediately thereafter. This
4paragraph shall be broadly construed to avoid determinations of ineligibility for a
5state-funded grant, loan, monetary assistance or other benefit.
AB3,4,136 (c) By December 1, 1999, the department of health and family services shall
7request a waiver, to the extent permitted under federal law, from the secretary of the
8federal department of health and human services under 42 USC 1396n (c), and shall
9amend the state plan for services under 42 USC 1396, to authorize the department
10of health and family services to disregard receipt by an individual of a onetime rebate
11of nonbusiness consumer sales tax under section 77.64 of the statutes, as affected by
12this act, in determining the individual's eligibility for medical assistance under
13section 49.46 (1), 49.465 or 49.47 (4) of the statutes.
AB3,4,1914 (d) To the extent permitted under federal law, a state agency shall disregard
15receipt by an individual of a onetime rebate of nonbusiness consumer sales tax under
16section 77.64 of the statutes, as affected by this act, in determining the individual's
17eligibility for a federally funded grant, loan, monetary assistance or other benefit or
18in determining the amount or extent of that grant, loan, monetary assistance or other
19benefit.
AB3,4,2020 (End)
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