SB564: Bill Text

Note: There is no conflict of substance. As merged by the revisor s. 71.07 (3s) (c) 1. reads:

1. The credit under par. (b), including any credits carried over, may be offset only against the amount of the tax imposed upon or measured by the business operations of the claimant in which the fuel and electricity are consumed. Except as provided in subd. 7., if the credit computed is not entirely offset against taxes otherwise due, the unused balance shall be carried forward and credited against taxes otherwise due for the following 20 taxable years to the extent not offset by taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.

SB564, s. 53 Section 53. 71.08 (1) (intro.) of the statutes, as affected by 2003 Wisconsin Acts 135 and .... (Senate Bill 261), is amended to read:

SB564,17,14 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), (3n), (3s), (3t), (5b), (5d), (6), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), and (3n), and (3t) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), and (3n), and (3t) 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:

Note: Deletes "and" inserted by 2003 Wis. Act 135 but rendered superfluous by 2003 Wis. Act 99.

SB564, s. 54 Section 54. The treatments of 71.21 (4) of the statutes by 2003 Wisconsin Act 135 is not repealed by 2003 Wisconsin Act .... (Senate Bill 261). Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 71.21 (4) reads:

(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3s), (3t), and (5b) and passed through to partners shall be added to the partnership's income.

SB564, s. 55 Section 55. 71.26 (2) (a) of the statutes, as affected by 2003 Wisconsin Acts 135, and .... (Senate Bill 261), is amended to read:

SB564,18,20 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), and (5), minus, as provided under s. 71.28 (3) (c) 7., the amount of the credit under s. 71.28 (3) that the taxpayer added to income under this paragraph at the time that the taxpayer first claimed the credit plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3g), and (3n), (3t), and (5b) 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).

Note: Deletes "and" inserted by 2003 Wis. Act 135 but rendered superfluous by 2003 Wis. Act 99. The stricken comma was inserted by 2003 Wis. Act .... (Senate Bill 261) without being shown as scored; no change was intended.

SB564, s. 56 Section 56. The treatment of 71.28 (3) (c) 1. of the statutes by 2003 Wisconsin Act 99 is not repealed by 2003 Wisconsin Act .... (Assembly Bill 508). Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor s. 71.28 (3) (c) 1. reads:

1. Except as provided in subd. 7., if the credit computed under par. (b) is not entirely offset against Wisconsin income or franchise taxes otherwise due, the unused balance shall be carried forward and credited against Wisconsin income or franchise taxes otherwise due for the following 20 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.

SB564, s. 57 Section 57. 71.34 (1) (g) of the statutes, as affected by 2003 Wisconsin Acts 135 and .... (Senate Bill 261) is amended to read:

SB564,19,8 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), (1dm), (1ds), (1dx), (3), (3g), and (3n), (3t), and (5b) and passed through to shareholders.

Note: Deletes "and" inserted by 2003 Wis. Act 135, but rendered superfluous by 2003 Wis. Act 99.

SB564, s. 58 Section 58. 71.45 (2) (a) 10. of the statutes, as affected by 2003 Wisconsin Acts 135 and 2003 Wisconsin Act .... (Senate Bill 261), is amended to read:

SB564,19,16 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dx) and, (3n), and (5b) 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), (3t), (4), and (5).

Note: Deletes "and" inserted by 2003 Wis. Act 135 but rendered superfluous by 2003 Wis. Act (SB 261).

SB564, s. 59 Section 59. The treatment of 71.47 (3) (c) 1. of the statutes by 2003 Wisconsin Act 99 is not repealed by 2003 Wisconsin Act .... (Assembly Bill 508). Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 71.47 (3) (c) 1. reads:

1. Except as provided in subd. 7., if the credit computed under par. (b) is not entirely offset against Wisconsin income or franchise taxes otherwise due, the unused balance shall be carried forward and credited against Wisconsin income or franchise taxes otherwise due for the following 20 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.

SB564, s. 60 Section 60. The treatment of 77.92 (4) of the statutes by 2003 Wisconsin Act 135 is not repealed by 2003 Wisconsin Act .... (Senate Bill 261). Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 71.92 (4) reads:

(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), (3g), (3n), (3s), (3t), and (5b); 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 employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

SB564, s. 61 Section 61. 77.9961 (1) (e) of the statutes, as created by 2003 Wisconsin Act .... (Senate Bill 324), is amended to read:

SB564,21,4 77.9961 (1) (e) The department may revoke a license issued under this subsection, if the person who holds the license fails to comply with any provision of this subchapter related to the fees imposed under this subchapter or any rule promulgated by the department related to the fees imposed under this subchapter, is delinquent with respect to taxes imposed by the department, or fails to timely file a return or report with respect to taxes imposed under chs. 71, 72, 76, 77, 78, or 139 after having been requested to file the return or report. Section 77.52 (11), as it applies to revoking a seller's permit, applies to revoking a license issued under this subsection.

Note: Deletes unnecessary comma.

SB564, s. 62 Section 62. 100.18 (3m) of the statutes is amended to read:

SB564,21,14 100.18 (3m) It is deceptive advertising to represent the retailing of merchandise to be a selling-out or closing-out sale if the merchandise is not of a bankrupt, insolvent, assignee, liquidator, adjuster, trustee, personal representative, receiver, wholesaler, jobber, manufacturer, or of any business that is in liquidation, that is closing out, closing, or disposing of its stock, that has lost its lease or has been or is being forced out of business, or that is disposing of stock on hand because of damage by fire, water, or smoke. This subsection does not apply to any "closing-out sale" of seasonable seasonal merchandise or any merchandise having a designated model year if the person conducting the sale is continuing in business.

Note: Inserts correct word form.

SB564, s. 63 Section 63. 100.20 (1m) of the statutes is amended to read:

SB564,22,2 100.20 (1m) It is an unfair trade method of competition in business to represent the retailing of merchandise to be a selling-out or closing-out sale if the merchandise is not of a bankrupt, insolvent, assignee, liquidator, adjuster, trustee, personal representative, receiver, wholesaler, jobber, manufacturer, or of any business that is in liquidation, that is closing out, closing, or disposing of its stock, that has lost its lease or has been or is being forced out of business, or that is disposing of stock on hand because of damage by fire, water, or smoke. This subsection does not apply to any "closing-out sale" of seasonable seasonal merchandise or any merchandise having a designated model year if the person conducting the sale is continuing in business.

Note: Inserts correct word form.

SB564, s. 64 Section 64. The treatment of 100.261 (2) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 100.261 (2) reads:

(2) If any deposit is made for a violation to which this section applies, the person making the deposit shall also deposit a sufficient amount to include the consumer protection surcharge under this section. If the deposit is forfeited, the amount of the consumer protection surcharge shall be transmitted to the secretary of administration under sub. (3). If the deposit is returned, the consumer protection surcharge shall also be returned.

SB564, s. 65 Section 65. The treatment of 100.261 (3) (a) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 100.261 (3) (a) reads:

(a) The clerk of court shall collect and transmit the consumer protection surcharges imposed under ch. 814 to the county treasurer under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration under s. 59.25 (3) (f) 2.

SB564, s. 66 Section 66. The treatment of 100.261 (3) (b) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 100.261 (3) (b) reads:

(b) The secretary of administration shall deposit the consumer protection surcharges imposed under ch. 814 in the general fund and shall credit them to the appropriation account under s. 20.115 (1) (jb), subject to the limit under par. (c).

SB564, s. 67 Section 67. The treatment of 102.85 (4) (c) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 102.85 (4) (c) reads:

(c) If any deposit is made for an offense to which this section applies, the person making the deposit shall also deposit a sufficient amount to include the uninsured employer surcharge under this section. If the deposit is forfeited, the amount of the uninsured employer surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the uninsured employer surcharge shall also be returned.

SB564, s. 68 Section 68. The treatment of 102.85 (4) (d) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 102.85 (4) (d) reads:

(d) The clerk of the court shall collect and transmit to the county treasurer the uninsured employer surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. The secretary of administration shall deposit the amount of the uninsured employer surcharge, together with any interest thereon, in the uninsured employers fund as provided in s. 102.80 (1).

SB564, s. 69 Section 69. 126.60 (title) of the statutes is amended to read:

SB564,23,5 126.60 (title) Contribution Contributing vegetable contractors; fund assessments.

Note: Corrects error in transcribing 2001 Wis. Act 16.

SB564, s. 70 Section 70. 134.66 (1) (h) of the statutes is amended to read:

SB564,23,7 134.66 (1) (h) "School" has the meaning given in s. 118.257 (1) (c) (d).

Note: Corrects cross-reference. The definition of "school" is at s. 118.257 (1) (d).

SB564, s. 71 Section 71. 145.245 (7) (b) of the statutes, as affected by 2003 Wisconsin Act 169, is amended to read:

SB564,23,14 145.245 (7) (b) Except as provided in par. (e), costs allowable in determining grant funding under this section may not exceed the costs of rehabilitating or replacing a private sewage system by the least costly method methods, except that a holding tank may not be used as the measure of the least costly method for rehabilitating or replacing a private sewage system other than a holding tank.

Note: The letter "s" was dropped by 2003 Wis. Act 169 without strikes or underscores. No change was intended.

SB564, s. 72 Section 72. The treatment of 165.755 (1) (a) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor s. 165.755 (1) (a) reads:

(a) Except as provided in par. (b), a court shall impose under ch. 814 a crime laboratories and drug law enforcement surcharge of $7 if the court imposes a sentence, places a person on probation, or imposes a forfeiture for a violation of state law or for a violation of a municipal or county ordinance.

SB564, s. 73 Section 73. The treatment of 165.755 (1) (b) of the statutes by 2003 Wisconsin Act 30 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor s. 165.755 (1) (b) reads:

(b) A court may not impose the crime laboratories and drug law enforcement surcharge under par. (a) for a violation of s. 101.123 (2) (a), (am) 1., (ar), (bm), or (br) or (5) (b), for a first violation of s. 23.33 (4c) (a) 2., 30.681 (1) (b) 1., 346.63 (1) (b), or 350.101 (1) (b), if the person who committed the violation had a blood alcohol concentration of 0.08 or more but less than 0.1 at the time of the violation, or for a violation of a state law or municipal or county ordinance involving a nonmoving traffic violation or a safety belt use violation under s. 347.48 (2m).

SB564, s. 74 Section 74. The treatment of 165.755 (5) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 165.755 (5) reads:

(5) If any deposit of bail is made for a noncriminal offense to which sub. (1) (a) applies, the person making the deposit shall also deposit a sufficient amount to include the surcharge under sub. (1) (a) for forfeited bail. If bail is forfeited, the amount of the surcharge under sub. (1) (a) shall be transmitted monthly to the secretary of administration under this section. If bail is returned, the surcharge shall also be returned.

SB564, s. 75 Section 75. The treatment of 165.755 (6) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 165.755 (6) reads:

(6) If an inmate in a state prison or a person sentenced to a state prison has not paid the crime laboratories and drug law enforcement surcharge under sub. (1) (a), the department shall assess and collect the amount owed from the inmate's wages or other moneys. Any amount collected shall be transmitted to the secretary of administration.

SB564, s. 76 Section 76. The treatment of 165.755 (7) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 165.755 (7) reads:

(7) All moneys collected from crime laboratories and drug law enforcement surcharges under this section shall be deposited by the secretary of administration and used as specified in s. 20.455 (2) (kd) and (Lm).

SB564, s. 77 Section 77. The treatment of 167.31 (5) (c) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 167.31 (5) (c) reads:

(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the weapons surcharge under this subsection. If the deposit is forfeited, the amount of the weapons surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the amount of the weapons surcharge shall also be returned.

SB564, s. 78 Section 78. 167.31 (5) (d) of the statutes, as affected by 2003 Wisconsin Acts 33 and 139, is amended to read:

SB564,25,10 167.31 (5) (d) The clerk of the circuit court shall collect and transmit to the county treasurer the weapons surcharge as required under s. 59.40 (2) (m). The county treasurer shall then pay the state treasurer secretary of administration as provided in s. 59.25 (3) (f) 2. The secretary of administration shall deposit all amounts received under this paragraph in the conservation fund to be appropriated under s. 20.370 (3) (mu).

Note: 2003 Wis. Act 33 changed "state treasurer" to "secretary of administration" in the second sentence, but not in the first.

SB564, s. 79 Section 79. The treatment of 169.46 (1) (c) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 169.46 (1) (c) reads:

(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the natural resources surcharge under this subsection. If the deposit is forfeited, the amount of the natural resources surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the natural resources surcharge shall also be returned.

SB564, s. 80 Section 80. The treatment of 169.46 (1) (d) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 169.46 (1) (d) reads:

(d) The clerk of the court shall collect and transmit to the county treasurer the natural resources surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. The secretary of administration shall deposit the amount of the natural resources surcharge in the conservation fund.

SB564, s. 81 Section 81. The treatment of 169.46 (2) (c) of the statutes by 2003 Wisconsin Act 33 is not repealed by 2003 Wisconsin Act 139. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 169.46 (2) (c) reads:

(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the natural resources restitution surcharge under this subsection. If the deposit is forfeited, the amount of the natural resources restitution surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the natural resources restitution surcharge shall also be returned.