AB100-engrossed,804,25
19139.801 Bad debt deductions. (1) In this section, "bad debt" means an
20amount that is equal to the purchase price of tobacco products, if such amount may
21be claimed as a deduction under section
166 of the Internal Revenue Code. "Bad
22debt" does not include financing charges, interest on the wholesale price of tobacco
23products, uncollectible amounts on property that remains in the seller's possession
24until the full purchase price is paid, expenses incurred in attempting to collect any
25debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
AB100-engrossed,805,13
1(2) A distributor who pays the taxes imposed under s. 139.76 may claim as a
2deduction on a return under s. 139.77 the amount of any such taxes that are
3attributable to bad debt that the distributor writes off as uncollectible in the
4distributor's books and records and that is eligible to be deducted as bad debt for
5federal income tax purposes, regardless of whether the distributor is required to file
6a federal income tax return. A distributor who claims a deduction under this section
7shall claim the deduction on the return under s. 139.77 that is submitted for the
8period in which the distributor writes off the amount of the deduction as uncollectible
9in the distributor's books and records and in which such amount is eligible to be
10deducted as bad debt for federal income tax purposes. If the distributor subsequently
11collects in whole or in part any bad debt for which a deduction is claimed under this
12section, the distributor shall include the amount collected in the return filed for the
13period in which the amount is collected and shall pay the tax with the return.
AB100-engrossed,805,15
14(3) A distributor who claims a deduction under this section shall submit with
15the return under sub. (2) all of the following:
AB100-engrossed,805,1716
(a) A copy of the original invoice for the sale of tobacco products that represents
17bad debt.
AB100-engrossed,805,1918
(b) Evidence that the tobacco products described in the invoice under par. (a)
19were delivered to the person who ordered them.
AB100-engrossed,805,2120
(c) Evidence that the person who ordered and received the tobacco products did
21not pay the distributor for the tobacco products.
AB100-engrossed,805,2322
(d) Evidence that the distributor used reasonable collection practices in
23attempting to collect the amount owed under par. (c).
AB100-engrossed,806,4
24(4) Any person who possesses tobacco products for which the taxes imposed
25under this subchapter have not been paid and have been claimed as a deduction
1under this section shall file a report as prescribed by the department, pay the taxes
2imposed under this subchapter on the tobacco products, and be subject to this
3subchapter in the same manner as is provided for persons who hold valid permits
4under this subchapter.
AB100-engrossed,806,14
6139.802 Preferred claims. If the property of any purchaser of tobacco
7products from any permittee under this subchapter is seized upon any intermediate
8or final process of any court in this state, or if the business of any purchaser of tobacco
9products from any permittee under this subchapter is suspended by the action of
10creditors or put into the hands of any assignee, receiver, or trustee, all amounts that
11are due from the purchaser to any permittee for taxes imposed under this subchapter
12that the permittee has paid to the state for tobacco products purchased from the
13permittee shall be considered preferred claims, and shall be paid in full, and the
14permittee shall be a preferred creditor.
AB100-engrossed,806,1816
139.91
(1) The Except as provided in sub. (4), the department may not reveal
17facts obtained in administering this subchapter, except that the department may
18publish statistics that do not reveal the identities of dealers.
AB100-engrossed,806,2320
139.91
(4) The secretary of revenue and employees of that department may
21reveal facts obtained in administering this subchapter for the purposes of preparing
22and maintaining the list of persons with unpaid tax obligations as described in s.
2373.03 (62) so that the list of such persons is available for public inspection.
AB100-engrossed,807,3
1145.08
(1) (b) For master plumber's license,
$250 $500, and
$250 $500 for each
2renewal of the
2-year 4-year license if application is made prior to the date of
3expiration; after that date an additional fee of $20.
AB100-engrossed,807,75
145.08
(1) (d) For journeyman plumber's license,
$90 $180, and
$90 $180 for
6each renewal of the
2-year 4-year license if application is made prior to the date of
7expiration; after that date an additional fee of $10.
AB100-engrossed,807,129
145.08
(1) (e) For temporary permit pending examination and issuance of
10license for master plumber, $400; for journeyman $150 and which shall also cover the
11examination fee prescribed and the license fee for the
2-year 4-year period in which
12issued.
AB100-engrossed,807,1614
145.08
(1) (g) For master plumber's license (restricted),
$250 $500, and
$250 15$500 for each renewal of the
2-year
4-year license if application is made prior to the
16date of expiration; after that date an additional fee of $20.
AB100-engrossed,807,2018
145.08
(1) (i) For journeyman plumber's license (restricted),
$90 $180, and
$90 19$180 for each renewal of the
2-year
4-year license if application is made prior to the
20date of expiration; after that date an additional fee of $10.
AB100-engrossed,807,2422
145.08
(1) (L) For an automatic fire sprinkler contractor's license,
$1,000 23$2,000, and
$1,000 $2,000 for each renewal of the
2-year 4-year license if application
24is made prior to the date of expiration; after that date an additional fee of $25.
AB100-engrossed,808,4
1145.08
(1) (Lm) For an automatic fire sprinkler - maintenance only
2registration,
$200 $400, and
$200 $400 for each renewal of the
2-year 4-year 3registration if application is made prior to the date of expiration; after that date an
4additional fee of $25.
AB100-engrossed,808,86
145.08
(1) (n) For a journeyman automatic fire sprinkler fitter's license,
$90 7$180, and
$90 $180 for each renewal of the
2-year 4-year license if application is
8made prior to the date of expiration; after that date an additional fee of $10.
AB100-engrossed,808,1310
145.08
(1) (nm) For an automatic fire sprinkler fitter - maintenance only
11registration certificate,
$30 $60, and
$30 $60 for each renewal of the
2-year 4-year 12registration if application is made prior to the date of expiration; after that date an
13additional fee of $10.
AB100-engrossed,808,1715
145.08
(1) (o) For utility contractor's license,
$250, $500 and
$250 $500 for each
16renewal of the
2-year 4-year license if application is made prior to the date of
17expiration; after that date an additional fee of $10.
AB100-engrossed,808,2119
145.08
(1) (p) For a plumbing supervisor employed by the department in accord
20with s. 145.02 (3) (a), no cost for the appropriate
2-year 4-year license for which the
21plumbing supervisor has previously qualified.
AB100-engrossed,808,2423
145.08
(1) (q) For a pipelayer's registration,
$90 $180 at the time of registration
24and
$90 $180 for each subsequent
2-year 4-year period of registration.
AB100-engrossed,809,6
1145.08
(2) No license or registration may be issued for longer than
2 4 years.
2Any license or registration may be renewed upon application made prior to the date
3of expiration. The department may renew licenses or registrations upon application
4made after the date of expiration if it is satisfied that the applicant has good cause
5for not applying for renewal prior to the date of expiration and upon payment of the
6renewal and additional fees prescribed.
AB100-engrossed,809,228
146.50
(9) Training. The department may arrange for or approve courses of or
9instructional programs in or outside this state to meet the education and training
10requirements of this section, including training required for license or certificate
11renewal.
Courses required for a license or renewal of a license as an emergency
12medical technician - basic shall be free of charge to an individual who is employed
13by or affiliated with a public agency, volunteer fire company or nonprofit corporation
14and is the holder of a license or training permit as an emergency medical technician-
15basic or eligible to hold such a license or training permit. If the department
16determines that an area or community need exists, the courses shall be offered at
17technical colleges in the area or community. Initial priority shall be given to the
18training of emergency medical technicians – basic serving the rural areas of the
19state. If an emergency medical technician - basic completes a course approved by
20the department on treatment of anaphylactic shock, the emergency medical
21technician – basic acts within the scope of the license if he or she performs injections
22or other treatment for anaphylactic shock under the direction of a physician.
AB100-engrossed,810,10
1146.55
(5) (a) From the appropriation under s. 20.435 (5) (ch), the department
2shall annually distribute funds to
entities, including technical college districts,
3whose courses or instructional programs are approved by the department under s.
4146.50 (9), to assist the entities in providing ambulance service providers that are
5public agencies, volunteer fire departments, or nonprofit corporations to purchase 6the training required for licensure and renewal of licensure as an emergency medical
7technician - basic under s. 146.50 (6), and to
fund each examination administered
8by the entity pay for administration of the examination required for licensure or
9renewal of licensure as an emergency medical technician - basic under s. 146.50 (6)
10(a) 3. and (b) 1.
****Note: This is reconciled s. 146.55 (5). This
Section has been affected by drafts
with the following LRB numbers: 0113/1 and 1560/2.
AB100-engrossed,810,1412
146.55
(5) (b) The department shall require as a condition of relicensure that
13an ambulance service provider submit to the department a financial report on the
14expenditure of funds received under par. (a).
AB100-engrossed,810,1816
146.58
(7) Advise, make recommendations to
, and consult with the department
17concerning the funding under s. 146.55 (4) and (5)
, including recommending a
18formula for allocating funds among ambulance service providers under s. 146.55 (5).
AB100-engrossed,810,2320
146.65
(1) (c) In each fiscal year, not more than $400,000, to a rural health clinic
21in Chippewa Falls to provide dental services to persons who are developmentally
22disabled or elderly or who have low income, in the area surrounding Chippewa Falls,
23including the counties of Chippewa, Dunn, Barron, Taylor, Clark, and Eau Claire.
AB100-engrossed,811,143
146.70
(3m) (d) 1g. If an application under par. (c) includes an estimate of costs
4identified in par. (c) 1. d. incurred during the reimbursement period or between
5January 1, 1999, and September 3, 2003, the commission may approve the
6application only if the commission determines that the local government's collection
7of land information, as defined in s. 16.967 (1) (b), and development of a land
8information system, as defined in s. 16.967 (1) (c), that is related to that purpose are
9consistent with the applicable county land records modernization plans developed
10under s. 59.72 (3) (b), conform to the standards on which such plans are based, and
11do not duplicate land information collection and other efforts funded through the
12land information program under s. 16.967 (7). The commission shall obtain the
13advice of the department of administration in making determinations under this
14subdivision.
AB100-engrossed,811,1816
CHAPTER 149
17Mandatory health insurance
18
risk-sharing plan
AB100-engrossed,811,2120
149.10
(2) "Board" means the board of
governors established directors under
21s.
149.15 149.11 (1).
AB100-engrossed,811,2423
149.10
(2j) (a) 3. Part A
or, part B
, or part D of title XVIII of the federal Social
24Security Act.
AB100-engrossed,812,52
149.10
(2t) (c) The individual does not have creditable coverage and is not
3eligible for coverage under a group health plan, part A
or
, part B
, or part D of title
4XVIII of the federal Social Security Act or a state plan under title XIX of the federal
5Social Security Act or any successor program.
AB100-engrossed,812,97
149.10
(3) "Eligible person" means a resident
of this state who qualifies under
8s. 149.12 whether or not the person is legally responsible for the payment of medical
9expenses incurred on the person's behalf.
AB100-engrossed,812,1211
149.10
(3e) "Fund" means the
health insurance risk-sharing plan Health
12Insurance Risk-Sharing Plan fund
under s. 149.11 (2).
AB100-engrossed,812,1514
149.10
(7) "Medicare" means coverage under
both part A
and, part B
, and part
15D of Title XVIII of the federal social security act,
42 USC 1395 et seq., as amended.
AB100-engrossed,813,217
149.10
(9) "Resident" means a person who has been legally domiciled in this
18state for a period of at least
30 days 6 months or, with respect to an eligible individual,
19an individual who resides in this state. For purposes of this chapter, legal domicile
20is established by living in this state and obtaining a Wisconsin motor vehicle
21operator's license, registering to vote in Wisconsin or filing a Wisconsin income tax
22return. A child is legally domiciled in this state if the child lives in this state and if
23at least one of the child's parents or the child's guardian is legally domiciled in this
24state. A person with a developmental disability or another disability which prevents
25the person from obtaining a Wisconsin motor vehicle operator's license, registering
1to vote in Wisconsin, or filing a Wisconsin income tax return, is legally domiciled in
2this state by living in this state.
AB100-engrossed,813,21
5149.11 Administration of plan. (1) Appointment of board of directors;
6formation of administering organization. (a) No later than September 1, 2005, the
7commissioner shall nominate 13 individuals to be appointed with the advice and
8consent of the senate to serve as the initial directors of the board of the organization
9to be formed under par. (b). The board shall consist of 4 representatives of
10participating insurers; 4 representatives of health care providers, including one
11representative of the Wisconsin Medical Society, one representative of the Wisconsin
12Hospital Association, Inc., one representative of the Pharmacy Society of Wisconsin,
13and one representative of health care providers that provide services to persons with
14coverage under the plan; and 5 other members, at least one of whom represents small
15businesses that purchase private health insurance and at least one of whom is a
16person with coverage under the plan. In making the nominations to the board, the
17commissioner shall first consult with one or more trade or professional associations
18whose members include participating insurers, one or more trade or professional
19associations whose members include health care providers that provide services to
20persons with coverage under the plan, and one or more trade or professional
21associations whose members include small business owners.
AB100-engrossed,813,2522
(b) The individuals appointed as initial directors under par. (a) shall form a
23private, nonprofit organization under ch. 181 and shall take all actions necessary to
24exempt the organization from federal taxation under section
501 (a) of the Internal
25Revenue Code. The articles of incorporation shall include all of the following:
AB100-engrossed,814,1
11. The names and addresses of the 13 individuals as the initial directors.
AB100-engrossed,814,22
2. That the purpose of the organization is to administer the plan.
AB100-engrossed,814,43
3. That the directors, including the initial directors, shall serve staggered
43-year terms.
AB100-engrossed,814,75
4. That the directors shall satisfy the criteria specified in par. (a) and shall be
6nominated by the commissioner, after consultation as specified in par. (a), and
7appointed with the advice and consent of the senate.
AB100-engrossed,814,118
(c) As a condition for the release of funds under s. 20.145 (5) (g), the
9organization, through the board, shall administer the plan in conformity with this
10chapter and perform any other duties required of the organization or board under
11this chapter.
AB100-engrossed,814,14
12(2) Fund. (a) The board shall pay the operating and administrative expenses
13of the plan from the fund, which shall be outside the state treasury and which shall
14consist of all of the following:
AB100-engrossed,814,1515
3. The earnings resulting from investments under par. (b).
AB100-engrossed,814,1616
4. Any other moneys received by the organization or board from time to time.
AB100-engrossed,814,2017
(b) The board controls the assets of the fund and shall select regulated financial
18institutions in this state that receive deposits in which to establish and maintain
19accounts for assets needed on a current basis. If practicable, the accounts shall earn
20interest.
AB100-engrossed,814,2221
(c) Moneys in the fund may be expended only for the purposes specified in par.
22(a).
AB100-engrossed,815,3
23(3) Immunity. No cause of action of any nature may arise against and no
24liability may be imposed upon the organization, plan, or board; or any agent,
25employee, or director of any of them; or contributor insurers; or the commissioner;
1or any of the commissioner's agents, employees, or representatives, for any act or
2omission by any of them in the performance of their powers and duties under this
3chapter.
AB100-engrossed,815,9
5149.115 Rules relating to creditable coverage. The commissioner
, in
6consultation with the department, shall promulgate rules that specify how
7creditable coverage is to be aggregated for purposes of s. 149.10 (2t) (a) and that
8determine the creditable coverage to which s. 149.10 (2t) (b) and (d) applies. The
9rules shall comply with section 2701 (c) of P.L.
104-191.
