AB516: Bill Text

AB516,7,8 15.227 (14) Apprenticeship marketing council. There is created in the department of workforce development an apprenticeship marketing council appointed by the secretary of workforce development. The council shall consist of 4 members appointed for 3-year terms who represent the interests of employees, 4 members appointed for 3-year terms who represent the interests of employers, and 2 employees of the department of workforce development to serve at the pleasure of the secretary.

AB516, s. 2 Section 2. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table

AB516, s. 3 Section 3. 20.292 (1) (kd) of the statutes is created to read:

AB516,7,15 20.292 (1) (kd) Job retention skills development programs. All moneys transferred from the appropriation account under s. 20.445 (3) (md) for job retention skills development programs under s. 38.34. No moneys may be encumbered from this appropriation after June 30, 2003.

AB516, s. 4 Section 4. 20.445 (1) (d) of the statutes is created to read:

AB516,7,18 20.445 (1) (d) Workplace diversity grant program. The amounts in the schedule for workplace diversity grants under s. 106.28.

AB516, s. 5 Section 5. 20.445 (3) (md) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB516,8,10 20.445 (3) (md) Federal block grant aids. The amounts in the schedule, less the amounts withheld under s. 49.143 (3), for aids to individuals or organizations and to be transferred to the appropriation accounts under ss. 20.255 (2) (kh) and (kp), 20.292 (1) (kd), 20.433 (1) (k), 20.434 (1) (kp) and (ky), 20.435 (3) (kc), (kd), (km), and (ky), (5) (ky), (7) (ky), and (8) (kx), 20.465 (4) (k), and 20.835 (2) (kf). All block grant moneys received for these purposes from the federal government or any of its agencies and all moneys recovered under s. 49.143 (3) shall be credited to this appropriation account.

AB516, s. 6 Section 6. 36.11 (1) (cg) of the statutes is created to read:

AB516,8,17 36.11 (1) (cg) The board shall ensure that each institution and college campus establishes a written policy regarding the use of classrooms and facilities by local organizations and businesses for employment-related training. The policy may condition access on payment of a reasonable fee, the availability of space, and the appropriateness of the training. The policy may limit access to activities that are consistent with the mission of the institution or college campus.

AB516, s. 7 Section 7. 38.14 (2) (e) of the statutes is created to read:

AB516,8,24 38.14 (2) (e) Each district board shall establish a written policy regarding the use of classrooms and facilities by local organizations and businesses for employment-related training. The policy may condition access on payment of a reasonable fee, the availability of space, and the appropriateness of the training. The policy may limit access to activities that are consistent with the mission of the technical college.

AB516, s. 8 Section 8. 38.34 of the statutes is created to read:

AB516,9,9 38.34 Job retention skills development programs. (1) Each district board shall make available, and shall offer at a frequency based upon demand in the district, a job retention skills development program in order to assist employers to retain new employees, build job skill levels of those employees, and assist those employees in attaining higher wages and long-term careers. To the extent practicable, the district board shall offer the program at employment sites. The program shall emphasize job retention skills development for employees with gross incomes at or below 200% of the poverty line, as defined in s. 49.001 (5), who are any of the following:

AB516,9,11 (a) Current or former recipients of public assistance, including participants in Wisconsin works employment positions under s. 49.147.

AB516,9,13 (b) Employees who are within the first 6 months of employment with their employer.

AB516,9,14 (c) Entry-level employees.

AB516,9,15 (2) The program shall provide training in all of the following:

AB516,9,17 (a) Skills needed to achieve punctuality and consistency in attendance at the employee's employment.

AB516,9,18 (b) Skills needed to effectively work in a team.

AB516,9,19 (c) Skills needed to effectively communicate with supervisors and coworkers.

AB516,9,21 (d) Skills needed to solve basic workplace-related personal and interpersonal problems.

AB516,9,24 (3) (a) The board shall supervise, and establish minimum requirements for, the program. Except as provided in sub. (2), the board shall determine the length and content of the program after consultation with employers, district boards, Wisconsin works agencies, as defined in s. 49.001 (9), local units of government, and labor organizations.

AB516,10,6 (b) In consultation with employers, district boards, and the department of workforce development, the board shall develop standards for assessing the job retention skills, including the skills specified in sub. (2), of employees before and after their participation in the program.

AB516,10,10 (4) To the extent practicable, the district board shall assist employers in providing ongoing job retention skills development and reinforcement activities in the workplace. The district board may charge employers a fee for the program and services offered under this section.

AB516,10,11 (5) This section does not apply after December 31, 2004.

AB516, s. 9 Section 9. 39.393 (2) of the statutes, as created by 2001 Wisconsin Act 16, is amended to read:

AB516,11,2 39.393 (2) Beginning in the 2002-03 fiscal year, the board shall make loans under this section from the appropriation account under s. 20.235 (1) (cm). To the extent possible, the board shall make loans under this section to persons who are likely to work in the nursing profession in this state upon completion of the program under sub. (1) and who demonstrate a financial need for the loan. In making loans under this section, the board shall give priority to persons who are minority group members, as defined in s. 560.036 (1) (f), and who reside in urban areas of this state that have unemployment rates higher than the state average. The maximum amount of loan for a person all loans that a person may receive under this section during any fiscal year is $3,000. The maximum total amount of all loans that a person may receive under this section is $15,000. The board shall ensure that the terms of the loan do not require a loan recipient to repay the loan while the recipient is enrolled in a program under sub. (1).

AB516, s. 10 Section 10. 39.393 (3) of the statutes, as created by 2001 Wisconsin Act 16, is amended to read:

AB516,11,10 39.393 (3) After the recipient of a loan under sub. (1) has completed the program described in sub. (1), the board shall forgive 25% of the loan's principal and interest after the first full year and, 25% of the loan's principal and interest after the 2nd full year, and 50% of the loan's principal and interest after the 3rd full year that the recipient has been employed full time in this state as a nurse. The board may forgive loans on a prorated basis for persons who are employed less than full time.

AB516, s. 11 Section 11. 49.1475 of the statutes is amended to read:

AB516,11,24 49.1475 Follow-up services. Following any follow-up period required by the contract entered into under s. 49.143, a Wisconsin works agency may provide case management services for an individual who moves from a Wisconsin works employment position to unsubsidized employment to help the individual retain the unsubsidized employment. Case management services may include the provision of employment skills training; English as a 2nd language classes, if the Wisconsin works agency determines that the course will facilitate the individual's efforts to retain employment; a course of study meeting the standards established under s. 115.29 (4) for the granting of a declaration of equivalency of high school graduation; or other remedial education courses. A Wisconsin works agency shall coordinate case management services with a program offered by a technical college under s. 38.34. The Wisconsin works agency may provide case management services regardless of the individual's income and asset levels.

AB516, s. 12 Section 12. 49.175 (1) (zp) of the statutes is created to read:

AB516,12,4 49.175 (1) (zp) Job retention skills development programs. For the transfer of moneys to the technical college system board for implementation costs for job retention skills development programs under s. 38.34, $200,000 in fiscal year 2001-02.

AB516, s. 13 Section 13. 71.05 (6) (a) 15. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB516,12,11 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), and (3s), (5d), (5r), and (5v) 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).

AB516, s. 14 Section 14. 71.07 (5d) of the statutes is created to read:

AB516,12,14 71.07 (5d) Industrial, service, and skilled trades apprenticeship credit. (a) In this subsection:

AB516,12,21 1. "Apprentice" means a person who participates in a 2-year to 5-year apprenticeship program, as determined and approved by the department, in which the person receives instruction leading to qualification as a skilled journeyman in any industrial manufacturing trade or private sector service occupation or receives instruction in the construction trades leading to qualification as a skilled journeyman carpenter, including a floor coverer, millwright, or pile driver; laborer; ironworker; or painter, including a taper.

AB516,12,23 2. "Claimant" means a person who files a claim under this subsection and who is a trades trainer, as determined and approved by the department.

AB516,12,24 3. "Department" means the department of workforce development.

AB516,13,8 (b) Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2001, a claimant may claim as a credit against the taxes imposed under s. 71.02 an amount that is equal to 5% of the wages that the claimant paid to an apprentice in the taxable year, but not to exceed $1,400, except that a claimant may claim as a credit against the taxes imposed under s. 71.02 an amount that is equal to 8% of the wages that the claimant paid to an apprentice in the taxable year in which the apprentice completes an apprenticeship program, but not to exceed $3,000.

AB516,13,12 (c) No claimant may receive a credit under this subsection unless the claimant enters into an agreement with the department permitting the department to post on the department's Internet site the claimant's name and address and the number of apprentices and journeymen employed by the claimant during the calendar year.

AB516,13,23 (d) This subsection does not apply to taxable years that begin after December 31, 2004, if the number of employers training apprentices in department-approved programs does not increase by more than 40% from January 1, 2002, to December 31, 2004, as determined by the department, except that a claimant who has claimed a credit for an apprentice's wages in any taxable year beginning before January 1, 2005, may continue to claim a credit for the apprentice's wages in succeeding taxable years, until the apprentice completes the apprenticeship program. As soon as practicable after December 31, 2004, the department shall certify to the department of revenue the number of employers training apprentices in approved programs on January 1, 2002, and the number of employers training apprentices in approved programs on December 31, 2004.

AB516,13,25 (e) 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.

AB516,14,8 (f) 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 wages 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 interests.

AB516,14,10 (g) 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.

AB516, s. 15 Section 15. 71.07 (5r) of the statutes is created to read:

AB516,14,12 71.07 (5r) Education credit. (a) In this subsection:

AB516,14,15 1. "Claimant" means 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.

AB516,14,17 2. "Degree-granting program" means an educational program for which an associate, a bachelor's, or a graduate degree is awarded upon successful completion.

AB516,14,18 3. "Family member" has the meaning given in s. 157.061 (7).

AB516,14,21 4. "Managing employee" means an individual who wholly or partially exercises operational or managerial control over, or who directly or indirectly conducts, the operation of the claimant's business.

AB516,14,22 5. "Poverty line" has the meaning given in s. 49.001 (5).

AB516,14,23 6. "Qualified postsecondary institution" means all of the following:

AB516,15,3 a. A University of Wisconsin System institution, a technical college system institution, or a regionally accredited 4-year nonprofit college or university having its regional headquarters and principal place of business in this state.

AB516,15,5 b. A school approved under s. 45.54, if the school has a physical presence, and the delivery of education occurs, in this state.

AB516,15,8 (b) Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2001, a claimant may claim as a credit against the tax imposed under s. 71.02 an amount equal to the following:

AB516,15,12 1. Fifty percent of the tuition that the claimant paid or incurred during the taxable year for an individual to participate in an education program of a qualified postsecondary institution, if the individual was enrolled in a degree-granting program.

AB516,15,18 2. Seventy-five percent of the tuition that the claimant paid or incurred during the taxable year for an individual to participate in an education program of a qualified postsecondary institution, if the individual was enrolled in a degree-granting program and if the individual's taxable income in the year prior to commencing participation in the education program in connection with which a credit is claimed is not more than 185% of the poverty line.

AB516,15,21 (c) A claimant may not claim the credit under par. (b) for any tuition amounts that the claimant excluded under s. 71.05 (6) (b) 28. or under section 127 of the Internal Revenue Code.

AB516,15,24 (d) A claimant may not claim the credit under par. (b) for any tuition amounts that the claimant paid or incurred for a family member of the claimant or for a family member of a managing employee unless all of the following apply:

AB516,16,4 1. The family member was employed an average of at least 20 hours a week as an employee of the claimant, or of the claimant's business, during the one-year period prior to commencing participation in the education program in connection with which the claimant claims a credit under par. (b).

AB516,16,6 2. The family member is enrolled in a degree-granting program that is substantially related to the claimant's business.

AB516,16,8 3. The family member is making satisfactory progress towards completing the degree-granting program under subd. 2.

AB516,16,10 (e) 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.

AB516,16,18 (f) 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 tuition 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.

AB516,16,20 (g) 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.

AB516, s. 16 Section 16. 71.07 (5v) of the statutes is created to read:

AB516,16,24 71.07 (5v) Productivity enhancement training credit. (a) In this subsection, "productivity enhancement training expenses" has the meaning given in s. 560.157 (1).

AB516,17,7 (b) Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2000, any partner, member of a limited liability company, or a shareholder of a tax-option corporation may claim as a credit against taxes otherwise due under s. 71.02 an amount that is equal to 100% of the amount of the partner's, member's, or shareholder's productivity enhancement training expenses certified by the department of commerce under s. 560.157 in the taxable year for which the expenses are certified, but that is not to exceed $7,500.

AB516,17,9 (c) The carry-over provisions of section 71.28 (4) (e) and (f), as they apply to the credit under s. 71.28 (4), apply to the credit under this subsection.

AB516,17,14 (d) A partner, member of a limited liability company, or shareholder of a tax-option corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the partner, member, or shareholder deducted from gross income for Wisconsin income tax or franchise tax purposes under section 162 of the Internal Revenue Code.

AB516,17,22 (e) 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 productivity enhancement training expenses certified under s. 560.157. 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.

AB516,17,24 (f) 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.

AB516,18,4 (g) No credit may be claimed under this subsection for taxable years beginning after December 31, 2009. Credits claimed under this subsection for taxable years beginning before January 1, 2010, may be carried forward to taxable years beginning after December 31, 2009, as provided under s. 71.28 (4) (f).

AB516, s. 17 Section 17. 71.08 (1) (intro.) of the statutes is amended to read:

AB516,18,14 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), (3s), (5v), (6), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and, (3), and (5v), and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and, (3), and (5v) 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:

AB516, s. 18 Section 18. 71.10 (4) (cd) of the statutes is created to read:

AB516,18,16 71.10 (4) (cd) Education credit under s. 71.07 (5r).

AB516, s. 19 Section 19. 71.10 (4) (cp) of the statutes is created to read:

AB516,18,19 71.10 (4) (cp) Industrial, service, and skilled trades apprenticeship credit under s. 71.07 (5d).

AB516, s. 20 Section 20. 71.10 (4) (k) of the statutes is created to read:

AB516,18,21 71.10 (4) (k) Productivity enhancement training credit under s. 71.07 (5v).

AB516, s. 21 Section 21. 71.21 (4) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB516,19,3 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (3g), and (3s) , (sd), (5r), and (5v) and passed through to partners shall be added to the partnership's income.

AB516, s. 22 Section 22. 71.26 (2) (a) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB516,19,20 71.26 (2) (a) Corporations in general. The "net income" of a corporation means the gross income as computed under the 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), (3), (4), (5), plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), and (3g) (1dx), (3g), (5d), (5r), and (5v) 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 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).

AB516, s. 23 Section 23. 71.28 (1dx) (b) 1. of the statutes is amended to read: