AB459: Bill Text

AB459,11,7 (c) If an insurer or other person obtains a social security account number under s. 19.36 (10) (b) 2. and uses that number for purposes other than an investigation as provided in s. 19.36 (10) (b) 2., the person may be required to forfeit not more than $1,000 for each social security account number used by the person for such unauthorized purposes.

AB459, s. 5 Section 5. 36.11 (35) (title) of the statutes is renumbered 36.32 (title).

AB459, s. 6 Section 6. 36.11 (35) of the statutes is renumbered 36.32 (2) and amended to read:

AB459,11,19 36.32 (2) The board An institution of higher education may assign to each student enrolled in the system institution a unique identification number. The board An institution of higher education shall not assign to any student an identification number that is identical to or incorporates the student's social security number. This subsection does not prohibit the board an institution of higher education from requiring a student to disclose his or her social security number, nor from using a student's social security number if such use is required by a federal or state agency or private organization in order for the system or the student to participate in a particular program.

AB459, s. 7 Section 7. 36.32 (1) of the statutes is created to read:

AB459,11,24 36.32 (1) In this section, "institution of higher education" means an institution within the system, or a private educational institution located in this state that awards a bachelor's or higher degree or provides a program that is acceptable toward such a degree.

AB459, s. 8 Section 8. 36.38 of the statutes is created to read:

AB459,12,6 36.38 Policy on privacy in athletic locker rooms. Each institution and college campus shall adopt a written policy on who may enter and remain, to interview or seek information from any person, in a locker room being used by an athletic team representing the institution or college campus. The policy shall reflect the privacy interests of members of athletic teams representing the institution or college campus.

AB459, s. 9 Section 9. 38.12 (12) of the statutes is created to read:

AB459,12,12 38.12 (12) Policy on privacy in athletic locker rooms. The district board shall adopt a written policy on who may enter and remain, to interview or seek information from any person, in a locker room being used by an athletic team representing the district. The policy shall reflect the privacy interests of members of athletic teams representing the district.

AB459, s. 10 Section 10. 39.49 of the statutes is created to read:

AB459,12,18 39.49 Policy on privacy in athletic locker rooms. (1) In this section, "institution of higher education" means a private educational institution that awards a bachelor's or higher degree or provides a program that is acceptable for credit toward such a degree, and that fields an athletic team that represents the institution.

AB459,12,23 (2) Each institution of higher education shall adopt a written policy on who may enter and remain, to interview or seek information from any person, in a locker room being used by an athletic team representing the institution. The policy shall reflect the privacy interests of members of athletic teams representing the institution.

AB459, s. 11 Section 11. 59.20 (3) (d) of the statutes is amended to read:

AB459,13,4 59.20 (3) (d) Any register of deeds who in good faith makes an erroneous determination as to the accessibility of a portion of a record, to members of the public under s. 19.36 (6), is not subject to any penalty for denial of access to the record under s. 19.37 (4) (a).

AB459, s. 12 Section 12. 71.05 (6) (a) 15. of the statutes is amended to read:

AB459,13,10 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx) and, (3s), and (5s) 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).

AB459, s. 13 Section 13. 71.07 (5s) of the statutes is created to read:

AB459,13,12 71.07 (5s) Information technology training credit. (a) In this subsection:

AB459,13,15 1. "Claimant" means an individual, a sole proprietor, a partner, a member of a limited liability company, or a shareholder of a tax-option corporation who files a claim under this subsection.

AB459,13,16 2. "Information technology" has the meaning given in s. 16.97 (6).

AB459,13,18 3. "Information technology training" means training in information technology that also includes training in privacy rights and information policy.

AB459,13,20 4. "Qualified institution" means any university, college, technical college, or school approved under s. 45.54.

AB459,13,25 (b) Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to 50% of the amount that the claimant paid during the taxable year for the claimant or the claimant's spouse, dependent, or employee to receive information technology training at a qualified institution.

AB459,14,3 (c) The amount of the credit for each claimant under this subsection shall not exceed $2,500 in a taxable year for each individual for whom the claimant pays an amount as provided in par. (b).

AB459,14,6 (d) A claimant who receives a credit under par. (b) shall add to the claimant's liability for taxes imposed under s. 71.02 an amount that is equal to the total amount of the credits received under par. (b), if any of the following occur:

AB459,14,9 1. The individual who received the training as specified under par. (b) is not employed in this state in an occupation related to information technology within one year after the individual completes the training.

AB459,14,12 2. The individual who received the training as specified under par. (b) is employed in this state in an occupation related to information technology for less than one year.

AB459,14,15 (e) A claimant may not claim the credit under par. (b) for any amounts that the claimant excluded under s. 71.05 (6) (b) 28. or under section 127 of the Internal Revenue Code.

AB459,14,17 (f) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit under s. 71.28 (4), apply to the credit under this subsection.

AB459,14,25 (g) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

AB459,15,2 (h) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

AB459, s. 14 Section 14. 71.10 (4) (gv) of the statutes is created to read:

AB459,15,4 71.10 (4) (gv) Information technology training credit under s. 71.07 (5s).

AB459, s. 15 Section 15. 71.21 (4) of the statutes is amended to read:

AB459,15,8 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2ds), (2dx) and, (3s) , and (5s) and passed through to partners shall be added to the partnership's income.

AB459, s. 16 Section 16. 71.26 (2) (a) of the statutes is amended to read:

AB459,15,25 71.26 (2) (a) Corporations in general. The "net income" of a corporation means the gross income as computed under the internal revenue code Internal Revenue Code as modified under sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit computed under s. 71.28 (1) and (3) to (5) plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) and, (1dx), and (5s) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or other disposition of assets the gain from which would be wholly exempt income, as defined in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus deductions, as computed under the internal revenue code Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an amount equal to the difference between the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned or otherwise disposed of in a taxable transaction during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).

AB459, s. 17 Section 17. 71.28 (5s) of the statutes is created to read:

AB459,16,2 71.28 (5s) Information technology training credit. (a) In this subsection:

AB459,16,3 1. "Claimant" means a corporation that files a claim under this subsection.

AB459,16,4 2. "Information technology" has the meaning given in s. 16.97 (6).

AB459,16,6 3. "Information technology training" means training in information technology that also includes training in privacy rights and information policy.

AB459,16,8 4. "Qualified institution" means any university, college, technical college, or school approved under s. 45.54.

AB459,16,12 (b) Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.23 an amount equal to 50% of the amount that the claimant paid during the taxable year for an employee to receive information technology training at a qualified institution.

AB459,16,15 (c) The amount of the credit for each claimant under this subsection shall not exceed $2,500 in a taxable year for each employee for whom the claimant pays an amount as provided in par. (b).

AB459,16,18 (d) A claimant who receives a credit under par. (b) shall add to the claimant's liability for taxes imposed under s. 71.23 an amount that is equal to the total amount of the credits received under par. (b), if any of the following occur:

AB459,16,21 1. The employee who received the training as specified under par. (b) is not employed in this state in an occupation related to information technology within one year after the employee completes the training.

AB459,16,24 2. The employee who received the training as specified under par. (b) is employed in this state in an occupation related to information technology for less than one year.

AB459,17,2 (e) A claimant may not claim the credit under par. (b) for any amounts that the claimant has excluded under section 127 of the Internal Revenue Code.

AB459,17,4 (f) The carry-over provisions of sub. (4) (e) and (f), as they apply to the credit under sub. (4), apply to the credit under this subsection.

AB459,17,12 (g) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

AB459,17,14 (h) Subsection (4) (g) and (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.

AB459, s. 18 Section 18. 71.30 (3) (eon) of the statutes is created to read:

AB459,17,16 71.30 (3) (eon) Information technology training credit under s. 71.28 (5s).

AB459, s. 19 Section 19. 71.34 (1) (g) of the statutes is amended to read:

AB459,17,20 71.34 (1) (g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) and, (3), and (5s) and passed through to shareholders.

AB459, s. 20 Section 20. 71.45 (2) (a) 10. of the statutes is amended to read:

AB459,18,2 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dx) and (5s) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47 (1), (3), (4) and (5).

AB459, s. 21 Section 21. 71.47 (5s) of the statutes is created to read:

AB459,18,4 71.47 (5s) Information technology training credit. (a) In this subsection:

AB459,18,5 1. "Claimant" means a corporation that files a claim under this subsection.

AB459,18,6 2. "Information technology" has the meaning given in s. 16.97 (6).

AB459,18,8 3. "Information technology training" means training in information technology that also includes training in privacy rights and information policy.

AB459,18,10 4. "Qualified institution" means any university, college, technical college, or school approved under s. 45.54.

AB459,18,14 (b) Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to 50% of the amount that the claimant paid during the taxable year for an employee to receive information technology training at a qualified institution.

AB459,18,17 (c) The amount of the credit for each claimant under this subsection shall not exceed $2,500 in a taxable year for each employee for whom the claimant pays an amount as provided in par. (b).

AB459,18,20 (d) A claimant who receives a credit under par. (b) shall add to the claimant's liability for taxes imposed under s. 71.43 an amount that is equal to the total amount of the credits received under par. (b), if any of the following occur:

AB459,18,23 1. The employee who received the training as specified under par. (b) is not employed in this state in an occupation related to information technology within one year after the employee completes the training.

AB459,19,3 2. The employee who received the training as specified under par. (b) is employed in this state in an occupation related to information technology for less than one year.

AB459,19,5 (e) A claimant may not claim the credit under par. (b) for any amounts that the claimant has excluded under section 127 of the Internal Revenue Code.

AB459,19,7 (f) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit under s. 71.28 (4), apply to the credit under this subsection.

AB459,19,15 (g) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

AB459,19,17 (h) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

AB459, s. 22 Section 22. 71.49 (1) (eon) of the statutes is created to read:

AB459,19,19 71.49 (1) (eon) Information technology training credit under s. 71.47 (5s).

AB459, s. 23 Section 23. 77.92 (4) of the statutes is amended to read:

AB459,20,10 77.92 (4) "Net business income", with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx) and, (3s), and (5s) and plus or minus, as appropriate, transitional adjustments, depreciation differences and basis differences under s. 71.05 (13), (15), (16), (17) and (19); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the Internal Revenue Code.

AB459, s. 24 Section 24. 100.264 (2) (intro.) of the statutes is amended to read:

AB459,20,19 100.264 (2) Supplemental forfeiture. (intro.) If a fine or a forfeiture is imposed on a person for a violation under s. 100.16, 100.17, 100.18, 100.182, 100.183, 100.20, 100.205, 100.207, 100.21, 100.30 (3), 100.35, 100.44 or, 100.46, or 100.52 or a rule promulgated under one of those sections, the person shall be subject to a supplemental forfeiture not to exceed $10,000 for that violation if the conduct by the defendant, for which the violation was imposed, was perpetrated against an elderly person or disabled person and if the court finds that any of the following factors is present:

AB459, s. 25 Section 25. 100.52 of the statutes is created to read:

AB459,20,21 100.52 Telephone solicitations. (1) Definitions. In this section:

AB459,20,24 (a) "Automatic telephone dialing system" means equipment that has the capacity to store or produce telephone numbers that are called using a random or sequential number generator and to call such telephone numbers.

AB459,20,25 (b) "Basic local exchange service" has the meaning in s. 196.01 (1g).

AB459,21,3 (c) "Blocking service" means a service that allows a person who makes a telephone call to withhold his or her telephone number or name from a person who receives the telephone call and who uses a caller identification service.

AB459,21,6 (d) "Caller identification service" means a service that allows a person who receives a telephone call to identify the telephone number or name of the person making the telephone call.

AB459,21,8 (e) "Residential customer" means an individual who is furnished with basic local exchange service by a telecommunications utility.

AB459,21,9 (f) "Telecommunications utility" has the meaning given in s. 196.01 (10).

AB459,21,12 (g) "Telephone directory" means the telephone directory distributed to the general public by a telecommunications utility that furnishes basic local exchange service to a residential customer.