AB516: Bill Text

AB516,31,6 (b) Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2000, any corporation may claim as a credit against taxes otherwise due under s. 71.43 an amount that is equal to 100% of the amount of the corporation'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 not to exceed $7,500.

AB516,31,8 (c) 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.

AB516,31,12 (d) A corporation may not claim the credit under par. (b) for any productivity enhancement training expenses that the corporation deducted from gross income for Wisconsin income tax or franchise tax purposes under section 162 of the Internal Revenue Code.

AB516,31,20 (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.

AB516,31,22 (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.

AB516,32,2 (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. 37 Section 37. 71.49 (1) (dg) of the statutes is created to read:

AB516,32,4 71.49 (1) (dg) Education credit under s. 71.47 (5r).

AB516, s. 38 Section 38. 71.49 (1) (dm) of the statutes is created to read:

AB516,32,7 71.49 (1) (dm) Industrial, service, and skilled trades apprenticeship credit under s. 71.47 (5d).

AB516, s. 39 Section 39. 71.49 (1) (g) of the statutes is created to read:

AB516,32,9 71.49 (1) (g) Productivity enhancement training credit under s. 71.47 (5v).

AB516, s. 40 Section 40. 77.92 (4) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB516,33,2 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), (2dm), (2dr), (2ds), (2dx), and (3g), and (3s), (5d), (5r), and (5v); 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.

AB516, s. 41 Section 41. 106.01 (11) of the statutes, as created by 2001 Wisconsin Act 16, is amended to read:

AB516,33,13 106.01 (11) From the appropriation under s. 20.445 (1) (kt), the department shall provide a trade masters pilot program to recognize advanced training and postapprenticeship achievements in 3 trades, crafts, or businesses, one of which shall be in the industrial sector, one in the construction sector, and one in the service sector of the economy. In selecting the trades, crafts, or businesses to be included in the program, the department shall seek to maximize participation in the program of persons who are minority group members, as defined in s. 560.036 (1) (f). By July 1, 2004, the department shall submit to the legislature under s. 13.172 (2) an evaluation of the effectiveness of the program.

AB516, s. 42 Section 42. 106.01 (12) of the statutes is created to read:

AB516,34,2 106.01 (12) From the appropriations under s. 20.445 (1) (a) and (g), the department shall allocate $150,000 in each fiscal year for apprenticeship marketing activities, including the development and distribution of promotional materials directed at encouraging employers to hire apprentices, educating high school career counselors on careers available in the skilled trades, encouraging the youth of this state to consider a career in the skilled trades, and otherwise promoting the availability and benefits of careers in the skilled trades. The department shall solicit contributions from private sources to assist in the provision of those promotional materials and shall credit any contributions received to the appropriation account under s. 20.445 (1) (g). The department shall seek the advice of and consult with the apprenticeship marketing council regarding the administration of the apprenticeship marketing activities provided under this subsection.

AB516, s. 43 Section 43. 106.01 (13) of the statutes is created to read:

AB516,34,11 106.01 (13) (a) In this subsection, "industrial, service, or skilled trades apprenticeship program" means a 2-year to 5-year apprenticeship program, as determined and approved by the department, in which an apprentice 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.

AB516,34,25 (b) From the appropriation under s. 20.445 (1) (a), the department shall allocate $300,000 in each fiscal year to contract with an organization to provide preapprenticeship basic skills training grants of up to $500 to persons who are eligible under this paragraph to receive those grants. A person is eligible to receive a grant under this paragraph if the person's family income does not exceed 165% of the poverty line for the continental United States, as revised annually by the federal department of health and human services under 42 USC 9902 (2), and if the person has previously failed a test for placement in an industrial, service, or skilled trades apprenticeship program, but wishes to participate in such a program. A person who receives a grant under this paragraph may use the grant moneys received to pay for the costs of tuition, fees, books, supplies, and materials, and for any other direct training costs, required to attend a preapprenticeship basic skills training program provided by an organization, a technical college, or a school approved by the educational approval board under s. 45.54.

AB516, s. 44 Section 44. 106.175 of the statutes is created to read:

AB516,35,9 106.175 Labor day report. By September 1 of each year the department shall prepare and submit to the appropriate standing committees of the legislature under s. 13.172 (3) a report on the labor supply in this state. The report shall describe any critical labor shortage areas identified by the department by occupation, region, gender, and race. The report shall also recommend potential solutions for those critical labor shortages. The department shall also provide the report to the local workforce development boards established under 29 USC 2832 throughout the state and to the other appropriate organizations as determined by the department.

AB516, s. 45 Section 45. 106.18 of the statutes is created to read:

AB516,35,17 106.18 Job skills training reports. The department shall collect information concerning the availability of basic job skills training programs in the state and periodically prepare reports identifying those programs for distribution to local workforce development boards established under 29 USC 2832, job centers, and other appropriate organizations as determined by the department. To the extent practicable, the reports shall identify available training programs by region of the state.

AB516, s. 46 Section 46. 106.28 of the statutes is created to read:

AB516,35,23 106.28 Workplace diversity grant program. (1) The department shall administer a grant program under which local, nonprofit organizations that offer diversity training, basic employment skills development, or instruction in English as a 2nd language to employees and persons seeking employment may receive grants for the operation of those activities.

AB516,35,25 (2) A local, nonprofit organization is qualified for a grant under this section if any of the following applies:

AB516,36,4 (a) The governing body of the local, nonprofit organization is comprised of representatives of private sector employers and local governmental units or agencies, and the local, nonprofit organization assists local employees in meeting their workforce needs.

AB516,36,8 (b) The local, nonprofit organization assists persons who have been convicted of a crime, whether employed or not, in strengthening or developing their employment skills and in making or easing their transition from incarceration to work.

AB516,36,10 (c) The local, nonprofit organization assists any of the following persons, whether employed or not, in preparing for or gaining entry into the skilled trades:

AB516,36,12 1. Persons who are eligible for benefits under the Wisconsin works program under ss. 49.141 to 49.161.

AB516,36,13 2. Persons who are military veterans.

AB516,36,14 3. Persons who have been convicted of a crime.

AB516,36,15 4. Persons who are eligible for food stamps under s. 49.124.

AB516,36,16 5. Persons who are minority group members, as defined in s. 560.036 (1) (f).

AB516,36,19 (3) To the extent practicable, the department shall ensure that the grants under this section are awarded to local, nonprofit organizations from different geographic regions of the state.

AB516,36,23 (4) To qualify for an initial grant under this section, a local, nonprofit organization must apply to the department by December 1, 2001. The application shall describe how the organization qualifies for a grant under subs. (1) and (2) and how the organization will use the grant.

AB516,37,5 (5) The department shall promulgate emergency rules under s. 227.24 to establish criteria to be used in determining which qualified local, nonprofit organizations are eligible for grants under this section. Notwithstanding s. 227.24 (1) (a) and (3), the department is not required to provide evidence that promulgating an emergency rule under this subsection is necessary for the preservation of public peace, health, safety, or welfare, and is not required to provide a finding of emergency for a rule promulgated under this subsection.

AB516,37,7 (6) The department may not expend more than $30,000 as grants under this section for any given local, nonprofit organization.

AB516,37,9 (7) By January 1, 2002, the department shall begin making the grants under this section from the appropriation under s. 20.445 (1) (d).

AB516,37,16 (8) By September 1, 2002, the department shall report on the grant program under this section, including the uses that the initial grant recipients made of the grants and a recommendation on whether the grant program should be funded in the next biennium and, if so, a recommendation of an appropriate funding level and any changes that should be made to the program. The report shall be submitted to the appropriate standing committees of the legislature under s. 13.172 (3), to the joint committee on finance, and to the governor.

AB516, s. 47 Section 47. 118.115 (2) of the statutes is created to read:

AB516,37,23 118.115 (2) Each school 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 school district.

AB516, s. 48 Section 48. 119.04 (1) of the statutes is amended to read:

AB516,38,8 119.04 (1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343, 115.345, 115.361, 115.38 (2), 115.45, 118.001 to 118.04, 118.045, 118.06, 118.07, 118.10, 118.115, 118.12, 118.125 to 118.14, 118.145 (4), 118.15, 118.153, 118.16, 118.162, 118.163, 118.164, 118.18, 118.19, 118.20, 118.24 (1), (2) (c) to (f), (6) and (8), 118.245, 118.255, 118.258, 118.291, 118.30 to 118.43, 118.51, 118.52, 118.55, 120.12 (5) and (15) to (26), 120.125, 120.13 (1), (2) (b) to (g), (3), (14), (17) to (18), (19), (26), (34), (35) and (37), 120.14 and 120.25 are applicable to a 1st class city school district and board.

AB516, s. 49 Section 49. 119.70 (5) of the statutes is amended to read:

AB516,38,11 119.70 (5) Nothing in this section prohibits the board from granting the use of school property to religious organizations under s. 120.13 (17) 118.115.

AB516, s. 50 Section 50. 120.13 (17) (title) of the statutes is renumbered 118.115 (title).

AB516, s. 51 Section 51. 120.13 (17) of the statutes is renumbered 118.115 (1) and amended to read:

AB516,38,23 118.115 (1) Grant The school board may grant the temporary use of school grounds, buildings, facilities, or equipment, upon such conditions, including fees not to exceed actual costs, as determined by the school board, to any responsible person for any lawful nonschool purpose if such use does not interfere with use for school purposes or school-related functions. Fees received under this subsection shall be paid into the school district treasury and accounted for as prescribed under s. 115.28 (13). The user shall be primarily liable, and the school board secondarily liable, for any damage to property and for any expense incurred in consequence of any use of school grounds, buildings, facilities, or equipment under this subsection.

AB516, s. 52 Section 52. 343.10 (1) (a) of the statutes is amended to read:

AB516,39,13 343.10 (1) (a) If a person's license or operating privilege is revoked or suspended under this chapter or s. 767.303 or 961.50, or if the person's operating privilege was suspended for failing to pay a forfeiture imposed for violating an ordinance unrelated to the person's operation of a motor vehicle under s. 345.47 (1) (b), 800.09 (1) (c), 800.095 (4) (b) 4., 938.17 (2) (d), 938.34 (8), or 938.343 (2), and if the person is engaged in an occupation, including homemaking or full-time or part-time study, or a trade making it essential that he or she operate a motor vehicle, the person, after payment of the fee provided in sub. (6), may file an application with the department setting forth in detail the need for operating a motor vehicle. No person may file more than one application with respect to each revocation or suspension of the person's license or operating privilege under this chapter or s. 767.303 or 961.50, except that this limitation does not apply to an application to amend an occupational license restriction.

AB516, s. 53 Section 53. 343.10 (6) of the statutes is renumbered 343.10 (6) (a) and amended to read:

AB516,39,18 343.10 (6) (a) No Except as provided in par. (b), no person may file an application for an occupational license under sub. (1) unless he or she first pays a fee of $40 to the department.

AB516, s. 54 Section 54. 343.10 (6) (b) of the statutes is created to read:

AB516,39,25 343.10 (6) (b) A person whose operating privilege was suspended solely for failing to pay a forfeiture imposed for violating an ordinance unrelated to the person's operation of a motor vehicle under s. 345.47 (1) (b), 800.09 (1) (c), 800.095 (4) (b) 4., 938.17 (2) (d), 938.34 (8), or 938.343 (2) may not file an application for an occupational license under sub. (1) unless he or she first pays a fee of $10 to the department.

AB516, s. 55 Section 55. 560.157 of the statutes is created to read:

AB516,40,8 560.157 Productivity enhancement training expense certification. (1) Definition. In this section, "productivity enhancement training expenses" means expenses incurred by a business in providing training designed to increase the productivity of the business's employees and to promote or create jobs that require high degrees of skill to perform and that pay high wages. "Productivity enhancement training expenses" includes up to $2,000 in expenses incurred for needs assessment and consultation under sub. (4) (b).

AB516,40,13 (2) Program. The department shall develop, implement, and administer a productivity enhancement training expense certification program to assist businesses in providing training to their employees that is designed to improve the employees' productivity and to promote, and provide workers for, jobs within the businesses that require high degrees of skill to perform and that pay high wages.

AB516,40,16 (3) Certification. The department shall certify the productivity enhancement training expenses of a business for the tax credit under s. 71.07 (5v), 71.28 (5v), or 71.47 (5v), if the business meets the eligibility requirements under sub. (4).

AB516,40,18 (4) Eligibility. A business is eligible to have its productivity enhancement training expenses certified if all of the following apply:

AB516,40,20 (a) The business submits to the department a productivity enhancement training plan that the department finds does all of the following:

AB516,40,23 1. Provides for training of the business's employees that will increase the employees' productivity to achieve specific goals established as a result of the assessment and consultation under par. (b).

AB516,41,2 2. Provides for training of the business's employees that will result in the employees holding jobs within the business that require higher degrees of skill and that pay higher wages than their current jobs, as determined by the assessment and consultation under par. (b).

AB516,41,6 (b) Prior to providing any productivity enhancement training, the business receives needs assessment and consultation from an entity that is experienced in providing productivity assessment or business planning and that is approved by the department.

AB516,41,9 (c) Through the needs assessment and consultation under par. (b), the business and the entity agree on a training plan that is appropriate for the purposes specified under par. (a).

AB516,41,12 (d) The business submits to the department an accounting of the productivity enhancement training expenses incurred by the business under the plan under par. (a) and the department determines that the expenses were incurred under the plan.

AB516,41,19 (5) Reporting. (a) Each business that has its productivity enhancement training expenses certified under this section and that claims the tax credit under s. 71.07 (5v), 71.28 (5v), or 71.47 (5v), shall report to the department, no later March 1 of the year after the business receives the certification, on the results of its productivity enhancement training and on its success in meeting the goals established in its productivity enhancement training plan. The report shall be in the form prescribed by the department.

AB516,41,21 (b) Annually, the department shall estimate the amount of foregone state revenue because of the tax credits claimed by persons certified under this section.

AB516,41,25 (c) Annually by December 1, the department shall report to the legislature under s. 13.172 (2) on the effectiveness of the productivity enhancement training certification program and the tax credits under ss. 71.07 (5v), 71.28 (5v), and 71.47 (5v) in meeting the purposes of the program as specified in sub. (2).

AB516,42,4 (6) Application. The department shall, by rule, develop application procedures for productivity enhancement training certification. The application for certification shall show that the applicant satisfies the requirements under sub. (4) and commits to reporting under sub. (5) (a).

AB516,42,7 (7) Notification. The department shall notify the department of revenue of all businesses that are entitled to claim tax credits under ss. 71.07 (5v), 71.28 (5v), and 71.47 (5v).

AB516,42,10 (8) Transferability. The tax credits for which a business may have its productivity enhancement training expenses certified under this section are not transferable to another business or person.

AB516,42,12 (9) Sunset. No business may be certified under this section after December 31, 2009, or for tax credits for any tax year beginning after December 31, 2009.

AB516, s. 56 Section 56. 560.797 (4) (f) of the statutes is amended to read:

AB516,42,17 560.797 (4) (f) The tax benefits for which a person is certified as eligible under this subsection are not transferable to another person, business, or location, except as provided in s. 71.28 (1dx) (f) or to the extent permitted under section 383 of the internal revenue code.

AB516, s. 57 Section 57. Nonstatutory provisions; corrections.

AB516,43,4 (1) Report on treatment programs for prisoners. By March 15, 2002, the department of corrections shall study and report on the availability and effectiveness of programs that provide prisoners with treatment for drug and alcohol abuse, instruction in basic skills such as reading and math, and training in job skills. The report shall include an analysis of the racial composition of the enrollment in those programs compared to the racial composition of the prison population as a whole. The report shall also include recommendations for establishing new programs that would better prepare prisoners to enter the workforce and suggestions about how current programs could be improved. The report shall be submitted to the appropriate standing committees of the legislature in the manner provided in section 13.172 (3) of the statutes, to the joint committee on finance, and to the governor.

AB516, s. 58 Section 58. Nonstatutory provisions; higher educational aids board.

AB516,43,12 (1) Report on student loan forgiveness to attract workers. By January 1, 2002, the higher educational aids board shall study and report to the legislature and to the appropriate standing committees of the legislature, in the manner provided under section 13.172 (2) and (3) of the statutes, and to the governor on the cost, desirability, and effectiveness of creating a general program of student loan forgiveness for attracting workers to and retaining workers in this state. The report shall include legislative recommendations.

AB516, s. 59 Section 59. Nonstatutory provisions; revenue.

AB516,44,4 (1) Report on tax incentives. The department of revenue, in cooperation with the department of workforce development, shall by January 1, 2002, study and report on existing incentives in the income tax code in the form of credits and deductions available to employers for providing training to employees, for offering transportation and child care benefits to employees, for locating places of employment in areas of high unemployment and for employing ex-felons, recipients of public assistance, and minorities. The report shall include an analysis of the costs and effects of such credits and deductions, an analysis of such benefits offered by other states, and recommendations for improvements to the state's tax laws designed to help attract, develop, and retain a highly skilled, highly trained workforce while maintaining a sound, stable tax base. In developing recommendations, the department of revenue shall consult with groups representing the interests of employers, employees, taxpayers, and any other groups that the department of revenue considers appropriate. The report shall be submitted to the appropriate standing committees of the legislature, the joint committee on finance, and the governor.

AB516, s. 60 Section 60 . Nonstatutory provisions; workforce development.

AB516,44,12 (1) Apprenticeship marketing council; initial terms. Notwithstanding the length of terms specified for the members of the apprenticeship marketing council under section 15.227 (14) of the statutes, as created by this act, representing the interests of employees and the members of that council representing the interests of employers, the initial members of that council representing the interests of employees and the initial members of that council representing the interests of employers shall be appointed for the following terms:

AB516,44,14 (a) One member representing employees and one member representing employers, for terms expiring on July 1, 2001.

AB516,44,16 (b) One member representing employees and one member representing employers, for terms expiring on July 1, 2002.

AB516,44,18 (c) Two members representing employees and 2 members representing employers, for terms expiring on July 1, 2003.

AB516, s. 61 Section 61. Appropriation changes.