AB844, s. 52 22Section 52. 71.47 (5g) of the statutes is created to read:
AB844,24,2523 71.47 (5g) Health Insurance Risk-Sharing Plan assessments credit. (a)
24Definitions. In this subsection, "claimant" means an insurer, as defined in s. 149.10
25(5), who files a claim under this subsection.
AB844,25,5
1(b) Filing claims. Subject to the limitations provided under this subsection, for
2taxable years beginning after December 31, 2005, a claimant may claim as a credit
3against the taxes imposed under s. 71.43 an amount that is equal to a percentage of
4the amount of assessment under s. 149.13 that the claimant paid in the calendar year
5in which the claimant's taxable year begins.
AB844,25,106 (c) Limitations. 1. The department of revenue, in consultation with the office
7of the commissioner of insurance, shall determine the percentage under par. (b) for
8each claimant for each taxable year so that the amount of the credit awarded to all
9claimants under this subsection and ss. 71.07 (5g), 71.28 (5g), and 76.655 is as close
10as practicable to $5,000,000 in each fiscal year.
AB844,25,1811 2. Partnerships, limited liability companies, and tax-option corporations may
12not claim the credit under this subsection, but the eligibility for, and the amount of,
13the credit are based on their payment of amounts described under par. (b). A
14partnership, limited liability company, or tax-option corporation shall compute the
15amount of credit that each of its partners, members, or shareholders may claim and
16shall provide that information to each of them. Partners, members of limited liability
17companies, and shareholders of tax-option corporations may claim the credit in
18proportion to their ownership interests.
AB844,25,2319 3. The amount of any credits that a claimant is awarded under this subsection
20for taxable years beginning after December 31, 2005, and before January 1, 2008,
21may first be claimed against the tax imposed under this subchapter for taxable years
22beginning after December 31, 2007, and in the manner determined by the
23department of revenue.
AB844,25,2524 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
25s. 71.28 (4), applies to the credit under this subsection.
AB844, s. 53
1Section 53. 71.49 (1) (dm) of the statutes is created to read:
AB844,26,32 71.49 (1) (dm) Health Insurance Risk-Sharing Plan assessments credit under
3s. 71.47 (5g).
AB844, s. 54 4Section 54. 76.655 of the statutes is created to read:
AB844,26,7 576.655 Health Insurance Risk-Sharing Plan assessments credit. (1)
6Definitions. In this section, "claimant" means an insurer, as defined in s. 149.10 (5),
7who files a claim under this section.
AB844,26,12 8(2) Filing claims. Subject to the limitations provided under this section, for
9taxable years beginning after December 31, 2005, a claimant may claim as a credit
10against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that
11is equal to a percentage of the amount of assessment under s. 149.13 that the
12claimant paid in the calendar year in which the claimant's taxable year begins.
AB844,26,17 13(3) Limitations. (a) The department of revenue, in consultation with the office
14of the commissioner of insurance, shall determine the percentage under sub. (2) for
15each claimant for each taxable year so that the amount of the credit awarded to all
16claimants under this section and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) is as close
17as practicable to $5,000,000 in each fiscal year.
AB844,26,2218 (b) The amount of any credits that a claimant is awarded under this section for
19taxable years beginning after December 31, 2005, and before January 1, 2008, may
20first be claimed against the fees imposed under ss. 76.60, 76.63, 76.65, or 76.67 for
21taxable years beginning after December 31, 2007, and in the manner determined by
22the department of revenue.
AB844,27,3 23(4) Carry-forward. If the credit under sub. (2) is not entirely offset against the
24fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the
25unused balance may be carried forward and credited against those fees in the

1following 15 years to the extent that it is not offset by those fees otherwise due in all
2the years between the year in which the assessment was paid and the year in which
3the carry-forward credit is claimed.
AB844, s. 55 4Section 55. 76.67 (2) of the statutes is amended to read:
AB844,27,145 76.67 (2) If any domestic insurer is licensed to transact insurance business in
6another state, this state may not require similar insurers domiciled in that other
7state to pay taxes greater in the aggregate than the aggregate amount of taxes that
8a domestic insurer is required to pay to that other state for the same year less the
9credit credits under s. ss. 76.635 and 76.655, except that the amount imposed shall
10not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if
11the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under
12s. 76.62, less offsets allowed under s. 646.51 (7) or under s. ss. 76.635 and 76.655
13against that total, and except that the amount imposed shall not be less than the
14amount due under s. 601.93.
AB844, s. 56 15Section 56. 77.92 (4) of the statutes is amended to read:
AB844,28,516 77.92 (4) "Net business income," with respect to a partnership, means taxable
17income as calculated under section 703 of the Internal Revenue Code; plus the items
18of income and gain under section 702 of the Internal Revenue Code, including taxable
19state and municipal bond interest and excluding nontaxable interest income or
20dividend income from federal government obligations; minus the items of loss and
21deduction under section 702 of the Internal Revenue Code, except items that are not
22deductible under s. 71.21; plus guaranteed payments to partners under section 707
23(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
24(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t), and (5b), and (5g); and
25plus or minus, as appropriate, transitional adjustments, depreciation differences,

1and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding
2income, gain, loss, and deductions from farming. "Net business income," with respect
3to a natural person, estate, or trust, means profit from a trade or business for federal
4income tax purposes and includes net income derived as an employee as defined in
5section 3121 (d) (3) of the Internal Revenue Code.
AB844, s. 57 6Section 57. 101.055 (2) (a) of the statutes is amended to read:
AB844,28,117 101.055 (2) (a) "Agency" means an office, department, independent agency,
8authority, institution, association, society, or other body in state government created
9or authorized to be created by the constitution or any law, and includes the
10legislature and the courts, but excludes the Health Insurance Risk-Sharing Plan
11Authority
.
AB844, s. 58 12Section 58. 101.177 (1) (d) of the statutes is amended to read:
AB844,28,2113 101.177 (1) (d) "State agency" means any office, department, agency,
14institution of higher education, association, society, or other body in state
15government created or authorized to be created by the constitution or any law which
16, that is entitled to expend moneys appropriated by law, including the legislature and
17the courts, the Wisconsin Housing and Economic Development Authority, the
18Bradley Center Sports and Entertainment Corporation, the University of Wisconsin
19Hospitals and Clinics Authority, and the Wisconsin Health and Educational
20Facilities Authority, but excluding the Health Insurance Risk-Sharing Plan
21Authority
.
AB844, s. 59 22Section 59. Chapter 149 (title) of the statutes is amended to read:
AB844,28,2323 CHAPTER 149
AB844,28,25 24Mandatory health insurance
25 risk-sharing plan Plans
AB844, s. 60
1Section 60. Subchapter I (title) of chapter 149 [precedes 149.10] of the statutes
2is created to read:
AB844,29,33 CHAPTER 149
AB844,29,54 subchapter I
5 General provisions
AB844, s. 61 6Section 61. 149.10 (intro.) of the statutes is amended to read:
AB844,29,8 7149.10 Definitions. (intro.) In this chapter, unless the context requires
8otherwise
:
AB844, s. 62 9Section 62. 149.10 (1) of the statutes is created to read:
AB844,29,1110 149.10 (1) "Authority" means the Health Insurance Risk-Sharing Plan
11Authority.
AB844, s. 63 12Section 63. 149.10 (2) of the statutes is amended to read:
AB844,29,1413 149.10 (2) "Board" means the board of governors established under s. 149.15
14directors of the authority.
AB844, s. 64 15Section 64. 149.10 (2j) (a) 3. of the statutes is amended to read:
AB844,29,1716 149.10 (2j) (a) 3. Part A or, part B, or part D of title XVIII of the federal Social
17Security Act.
AB844, s. 65 18Section 65. 149.10 (2m) of the statutes is repealed.
AB844, s. 66 19Section 66. 149.10 (2t) (c) of the statutes is amended to read:
AB844,29,2320 149.10 (2t) (c) The individual does not have creditable coverage and is not
21eligible for coverage under a group health plan, part A or , part B, or part D of title
22XVIII of the federal Social Security Act or a state plan under title XIX of the federal
23Social Security Act or any successor program.
AB844, s. 67 24Section 67. 149.10 (3) of the statutes is amended to read:
AB844,30,3
1149.10 (3) "Eligible person" means a resident of this state who qualifies under
2s. 149.12 whether or not the person is legally responsible for the payment of medical
3expenses incurred on the person's behalf.
AB844, s. 68 4Section 68. 149.10 (3e) of the statutes is amended to read:
AB844,30,65 149.10 (3e) "Fund" means the health insurance risk-sharing plan Health
6Insurance Risk-Sharing Plan
fund under s. 149.11 (2).
AB844, s. 69 7Section 69. 149.10 (7) of the statutes is amended to read:
AB844,30,98 149.10 (7) "Medicare" means coverage under both part A and, part B, and part
9D
of Title XVIII of the federal social security act, 42 USC 1395 et seq., as amended.
AB844, s. 70 10Section 70. 149.10 (8) of the statutes is amended to read:
AB844,30,1211 149.10 (8) "Plan" means the health care insurance plan established and
12administered under subchapter II of this chapter.
AB844, s. 71 13Section 71. 149.10 (9) of the statutes is amended to read:
AB844,30,2414 149.10 (9) "Resident" means a person who has been legally domiciled in this
15state for a period of at least 30 days 3 months or, with respect to an eligible individual,
16an individual who resides in this state. For purposes of this chapter, legal domicile
17is established by living in this state and obtaining a Wisconsin motor vehicle
18operator's license, registering to vote in Wisconsin, or filing a Wisconsin income tax
19return. A child is legally domiciled in this state if the child lives in this state and if
20at least one of the child's parents or the child's guardian is legally domiciled in this
21state. A person with a developmental disability or another disability which that
22prevents the person from obtaining a Wisconsin motor vehicle operator's license,
23registering to vote in Wisconsin, or filing a Wisconsin income tax return, is legally
24domiciled in this state by living in this state.
AB844, s. 72 25Section 72. 149.10 (10) of the statutes is repealed.
AB844, s. 73
1Section 73. 149.105 of the statutes is created to read:
AB844,31,8 2149.105 Immunity. No cause of action of any nature may arise against, and
3no liability may be imposed upon, the authority, plan, or board; or any agent,
4employee, or director of any of them; or participating insurers; or the commissioner;
5or any of the commissioner's agents, employees, or representatives, for any act or
6omission by any of them in the performance of their powers and duties under this
7chapter, unless the person asserting liability proves that the act or omission
8constitutes willful misconduct.
AB844, s. 74 9Section 74. Subchapter II (title) of chapter 149 [precedes 149.11] of the
10statutes is created to read:
AB844,31,1111 CHAPTER 149
AB844,31,1412 subchapter II
13 Health insurance risk-sharing
14 plan provisions
AB844, s. 75 15Section 75. 149.11 of the statutes is repealed and recreated to read:
AB844,31,18 16149.11 Administration of plan. (1) Authority. The authority shall be
17responsible for the operation of the plan and, subject to ss. 149.143 (2) and 149.47,
18may enter into contracts for the plan's administration.
AB844,31,21 19(2) Fund. (a) The authority shall pay the operating and administrative
20expenses of the plan from the fund, which shall be outside the state treasury and
21which shall consist of all of the following:
AB844,31,2222 3. Federal moneys paid to the authority under s. 20.145 (5) (m).
AB844,31,2423 4. The moneys transferred under 2005 Wisconsin Act .... (this act), section 163
24(1).
AB844,31,2525 5. The earnings resulting from investments under par. (b).
AB844,32,1
16. Any other moneys received by the authority from time to time.
AB844,32,52 (b) The authority controls the assets of the fund and shall select regulated
3financial institutions in this state that receive deposits in which to establish and
4maintain accounts for assets needed on a current basis. If practicable, the accounts
5shall earn interest.
AB844,32,76 (c) Moneys in the fund may be expended only for the purposes specified in par.
7(a).
AB844, s. 76 8Section 76. 149.115 of the statutes is amended to read:
AB844,32,13 9149.115 Rules relating to creditable coverage. The commissioner, in
10consultation with the department,
shall promulgate rules that specify how
11creditable coverage is to be aggregated for purposes of s. 149.10 (2t) (a) and that
12determine the creditable coverage to which s. 149.10 (2t) (b) and (d) applies. The
13rules shall comply with section 2701 (c) of P.L. 104-191.
AB844, s. 77 14Section 77. 149.12 (1) (intro.) of the statutes is amended to read:
AB844,32,2215 149.12 (1) (intro.) Except as provided in subs. (1m) and, (2), and (3), the board
16or plan administrator authority shall certify as eligible a person who is covered by
17medicare Medicare because he or she is disabled under 42 USC 423, a person who
18submits evidence that he or she has tested positive for the presence of HIV, antigen
19or nonantigenic products of HIV, or an antibody to HIV, a person who is an eligible
20individual, and any person who receives and submits any of the following based
21wholly or partially on medical underwriting considerations within 9 months prior to
22making application for coverage by the plan:
AB844, s. 78 23Section 78. 149.12 (1) (a) of the statutes is amended to read:
AB844,32,2424 149.12 (1) (a) A notice of rejection of coverage from one 2 or more insurers.
AB844, s. 79 25Section 79. 149.12 (1m) of the statutes is amended to read:
AB844,33,4
1149.12 (1m) The board or plan administrator authority may not certify a
2person as eligible under circumstances requiring notice under sub. (1) (a) to (d) if the
3required notices were issued by an insurance intermediary who is not acting as an
4administrator, as defined in s. 633.01.
AB844, s. 80 5Section 80. 149.12 (2) (f) of the statutes is renumbered 149.12 (2) (f) 1. and
6amended to read:
AB844,33,87 149.12 (2) (f) 1. No Except as provided in subd. 2., no person who is eligible for
8medical assistance is eligible for coverage under the plan.
AB844, s. 81 9Section 81. 149.12 (2) (f) 2. of the statutes is created to read:
AB844,33,1210 149.12 (2) (f) 2. Subdivision 1. does not apply to a person who is otherwise
11eligible for coverage under the plan and who is eligible for only any of the following
12types of medical assistance:
AB844,33,1313 a. Family planning services under s. 49.45 (24r).
AB844,33,1514 b. Care and services for the treatment of an emergency medical condition under
1542 USC 1396b (v), as provided in s. 49.45 (27).
AB844,33,1616 c. Medical assistance under s. 49.46 (1) (a) 15.
AB844,33,1717 d. Ambulatory prenatal care under s. 49.465.
AB844,33,1918 e. Medicare premium, coinsurance, and deductible payments under s. 49.46 (2)
19(c) 2. or 3., 49.468 (1) (b) or (c), or 49.47 (6) (a) 6. b. or c.
AB844,33,2120 f. Medicare premium payments under s. 49.46 (2) (cm), 49.468 (1m) or (2), or
2149.47 (6) (a) 6m.
AB844, s. 82 22Section 82. 149.12 (2) (g) of the statutes is created to read:
AB844,33,2423 149.12 (2) (g) A person is not eligible for coverage under the plan if the person
24is eligible for any of the following:
AB844,33,2525 1. Services under s. 46.27 (11), 46.275, 46.277, or 46.278.
AB844,34,2
12. Medical assistance provided as part of a family care benefit, as defined in s.
246.2805 (4).
AB844,34,433. Services provided under a waiver requested under 2001 Wisconsin Act 16,
4section 9123 (16rs), or 2003 Wisconsin Act 33, section 9124 (8c).
AB844,34,65 4. Services provided under the program of all-inclusive care for persons aged
655 or older authorized under 42 USC 1396u-4.
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