AB843: Bill Text Engrossed

AB843-engrossed,76,1 1. "Claimant" means an individual who makes a designation.

AB843-engrossed,76,2 2. "Designation" means an amount designated under s. 71.10 (3) (a).

AB843-engrossed,76,6 (b) Filing claims. Subject to the limitations and conditions 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, for the taxable year to which the income tax return relates, an amount equal to the claimant's designation.

AB843-engrossed,76,8 (c) Limitations and conditions. 1. No credit may be allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).

AB843-engrossed,76,10 2. Part-year residents and nonresidents of this state are not eligible for the credit under this subsection.

AB843-engrossed,76,12 3. If both spouses of a married couple meet the definition of claimant under par. (a) 1., each spouse may claim the credit under this subsection.

AB843-engrossed,76,14 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.

AB843-engrossed, s. 141 Section 141. 71.10 (3) (a) of the statutes is amended to read:

AB843-engrossed,77,2 71.10 (3) (a) Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate $1 up to $5 for transfer to the Wisconsin election campaign fund for the use of eligible candidates under s. 11.50. If the individuals filing a joint return have a tax liability or are entitled to a tax refund, each individual may make a designation of $1 up to $5 under this subsection. Each individual making a designation shall indicate whether the amount designated by that individual shall be placed in the general account for the use of all eligible candidates for state office, or in the account of an eligible political party whose name is certified to the secretary of revenue under s. 11.50 (14). If an individual does not indicate that the amount of his or her designation shall be placed in the account of a particular eligible political party, that amount shall be placed in the general account.

AB843-engrossed, s. 142 Section 142. 71.10 (3) (b) of the statutes is amended to read:

AB843-engrossed,77,16 71.10 (3) (b) The secretary of revenue shall provide a place for those designations under par. (a) on the face of the individual income tax return and shall provide next to that place a statement that a designation will not increase tax liability, and that the amount of a designation may be claimed as a credit under s. 71.07 (6s). Annually on August 15, the secretary of revenue shall certify to the elections board, the department of administration and the state treasurer under s. 11.50 the total amount of designations made on returns processed by the department of revenue during the preceding fiscal year and the amount of designations made during that fiscal year for the general account and for the account of each eligible political party. If any individual designates an amount greater than the amount authorized under par. (a) or attempts to place any condition or restriction upon a designation not authorized under par. (a), that individual is deemed not to have made a designation on his or her tax return.

AB843-engrossed, s. 143 Section 143. 71.10 (4) (cs) of the statutes is created to read:

AB843-engrossed,77,18 71.10 (4) (cs) The campaign fund tax credit under s. 71.07 (6s).

AB843-engrossed, s. 144 Section 144. 227.03 (6m) of the statutes is created to read:

AB843-engrossed,77,21 227.03 (6m) Cases before the executive director of the elections board under s. 5.066 are not subject to ss. 227.42 and 227.44 to 227.50.

AB843-engrossed, s. 145 Section 145. 227.52 (8) of the statutes is created to read:

AB843-engrossed,77,24 227.52 (8) The decisions of the executive director of the elections board under s. 5.066.

AB843-engrossed, s. 146 Section 146. Nonstatutory provisions.

AB843-engrossed,78,4 (1) Wisconsin election campaign fund balance transfer. The balance in the Wisconsin election campaign fund on the effective date of this subsection is credited to the general account of the Wisconsin election campaign fund established under section 11.50 (2w) of the statutes, as created by this act.

AB843-engrossed,78,5 (2) Rules for public access channels and public television stations.

AB843-engrossed,78,14 (a) Using the procedure under section 227.24 of the statutes, the elections board may promulgate the rules required under section 11.21 (17) of the statutes, as created by this act, for the period before the effective date of the permanent rules, but not to exceed the period authorized under section 227.24 (1) (c) and (2) of the statutes. Notwithstanding section 227.24 (1) (a), (2) (b), and (3) of the statutes, the elections board is not required to provide evidence that promulgating rules under this paragraph as emergency rules is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for any rule promulgated under this paragraph.

AB843-engrossed,78,18 (b) The elections board shall submit in proposed form the rules required under section 11.21 (17) of the statutes, as created by this act, to the legislative council staff under section 227.15 (1) of the statutes no later than the first day of the 10th month beginning after the effective date of this paragraph.

AB843-engrossed,78,23 (3g) Nonseverability; certain contribution limitations. Notwithstanding section 990.001 (11) of the statutes, if a court finds that all or any portion of the statutes listed in paragraph (a) or all or any portion of the treatments listed in paragraph (b) is unconstitutional, then all of the statutes listed in paragraph (a) and all of the treatments listed in paragraph (b) are void in their entirety:

AB843-engrossed,79,3 (a) Statutes created by this act. Section 11.26 (1m), (1t), (2m), (2t), and (10a) (with respect to the reference to 11.26 (1m) and (2m)) of the statutes, as created by this act.

AB843-engrossed,79,10 (b) Treatments of current statutes by this act. The treatment of sections 11.06 (7m) (a) (with respect to the reference to 11.26 (1m) and (2m)) and (b); and 11.26 (1) (intro.) (with respect to the reference to 11.26 (1t) and the filing of an affidavit under 11.31 (2m)), (2) (intro.) (with respect to the reference to 11.26 (2t) and the filing of an affidavit under 11.31 (2m)), (3), (5), (6) (with respect to the reference to 11.26 (1m) and (2m)), (15) (with respect to the reference to 11.26 (1m) and (2m)), and (17) (a) (with respect to the reference to 11.26 (1m) and (2m)) of the statutes.

AB843-engrossed,79,15 (3r) Nonseverability; other provisions. Notwithstanding section 990.001 (11) of the statutes, if a court finds that all or any portion of the statutes listed in paragraph (a) or all or any portion of the treatments listed in paragraph (b) is unconstitutional, then all of the statutes listed in paragraph (a) and all of the treatments listed in paragraph (b) are void in their entirety:

AB843-engrossed,79,19 (a) Statutes created by this act. Sections 11.01 (4m), (11m), and (13); 11.06 (1) (cm); 11.065; 11.26 (9m); 11.30 (4m) (with respect to the reference to independent expenditures); 11.31 (2m) (a) (with respect to the reference to 11.31 (3n) and (3r)); and 11.31 (3n) and (3r) of the statutes, as created by this act.

AB843-engrossed,80,2 (b) Treatments of current statutes by this act. The treatment of sections 5.05 (1) (e); 11.06 (2); 11.26 (1) (intro.) (with respect to the reference to 11.26 (9m)), (9) (a) (with respect to the reference to 11.26 (9m)) and (b) (with respect to the reference to 11.26 (9m)), (10), and (17) (a) (with respect to the reference to 11.26 (9m)); 11.27 (1); 11.29 (1); 11.31 (2) (with respect to the reference to 11.31 (3n) and (3r)); 11.50 (2) (g) (with respect to the reference of 11.31 (3n) and (3r)) and (i) (with respect to the reference to 11.31 (3n) and (3r)); and 12.05 of the statutes and the renumbering of 11.31 (2m) (with respect to the reference to 11.31 (3n) and (3r)) of the statutes.

AB843-engrossed, s. 147 Section 147. Initial applicability.

AB843-engrossed,80,6 (1) Nonresident registrant reporting. The treatment of sections 11.06 (1) (intro.) and (3) (b) (intro.) and 11.12 (4) of the statutes first applies with respect to reporting periods which begin on or after the effective date of this subsection.

AB843-engrossed,80,10 (2) Contributions transferred by conduits. The treatment of section 11.06 (1) (dm) and (11) (bm) of the statutes first applies to reporting periods for continuing reports under section 11.20 (4) of the statutes that begin on the effective date of this subsection.

AB843-engrossed,80,13 (3) Cost of living adjustments. (a) The treatment of sections 11.26 (10a) and 11.31 (9) of the statutes first applies to adjustments for the 4-year period beginning on January 1, 2006.

AB843-engrossed,80,16 (4) Campaign fund tax credit. The treatment of sections 71.07 (6s) and 71.10 (3) (a) and (b) and (4) (cs) of the statutes first applies to the taxable year beginning on January 1, 2002.

AB843-engrossed,80,17 (End)