SB301: Bill Text

(b) Separate returns. Except as provided in par. (e), a spouse filing a separate return may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter in the manner specified in section 66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing a taxpayer with respect to marital property income the taxpayer did not report if that taxpayer failed to notify the taxpayer's spouse about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year in which the income was derived. The department shall include all of that marital property income in the gross income of the taxpayer and exclude all of that marital property income from the gross income of the taxpayer's spouse.

SB301, s. 89 Section 89. The treatment of 71.10 (6m) (a) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 49. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6m) (a) reads:

(a) Except as provided in par. (c), a formerly married or remarried person filing a return for a period during which the person was married may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter from that period as if the person were a spouse under section 66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing the former spouse of the person with respect to marital property income that the former spouse did not report if that former spouse failed to notify the person about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year during which the income was derived. The department shall include all of that marital property income in the gross income of the former spouse and exclude all of that marital property income from the gross income of the person.

SB301, s. 90 Section 90. The treatment of 71.26 (1) (be) of the statutes by 2005 Wisconsin Act 74 is not repealed by 2005 Wisconsin Act 335. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.26 (1) (be) reads:

(be) Certain authorities. Income of the University of Wisconsin Hospitals and Clinics Authority, of the Health Insurance Risk-Sharing Plan Authority, of the Fox River Navigational System Authority, and of the Wisconsin Aerospace Authority.

SB301, s. 91 Section 91. 71.28 (3w) (c) 1. of the statutes, as created by 2005 Wisconsin Act 361, is amended to read:

SB301,32,7 71.28 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.23, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).

Note: Section 20.835 (2) (cm), as created by 2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.

SB301, s. 92 Section 92. 71.47 (3w) (c) 1. of the statutes, as created by 2005 Wisconsin Act 361, is amended to read:

SB301,32,14 71.47 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.43, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).

Note: Section 20.835 (2) (cm), as created by 2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.

SB301, s. 93 Section 93. The treatment of 71.93 (5) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 59. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.93 (5) reads:

(5) Debtor charged for costs. Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the department's appropriation under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering state agency setoffs and reductions and shall adjust its subsequent charges to each debtor to reflect that experience.

SB301, s. 94 Section 94. The treatment of 71.935 (5) of the statutes by 2005 Wisconsin Act 25 is not repealed by 2005 Wisconsin Act 59. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 71.935 (5) reads:

(5) Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs and reductions under this section and shall adjust its subsequent charges to each debtor to reflect that experience.

SB301, s. 95 Section 95. The treatment of 74.25 (1) (b) 1. of the statutes by 2005 Wisconsin Act 241 is not repealed by 2005 Wisconsin Act 418. All treatments stand.

Note: There is no conflict of substance. As merged by the revisor s. 74.25 (1) (b) 1. reads:

1. Except as provided in subd. 3., pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.

SB301, s. 96 Section 96. The treatment of 74.30 (1) (i) of the statutes by 2005 Wisconsin Act 241 is not repealed by 2005 Wisconsin Act 418. All treatments stand.

Note: There is no conflict of substance. As merged by the revisor s. 74.30 (1) (i) reads:

(i) Except as provided in par. (k), pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.

SB301, s. 97 Section 97. 76.636 (1) (b) of the statutes, as created by 2005 Wisconsin Act 259, is renumbered 76.636 (1) (b) (intro.) and amended to read:

SB301,34,1 76.636 (1) (b) (intro.) "Development zone" means a any of the following:

SB301,34,2 1. A development zone under s. 560.70, a .

SB301,34,3 2. A development opportunity zone under s. 560.795 , an.

SB301,34,4 3. An enterprise development zone under s. 560.797 , or an.

SB301,34,5 4. An agricultural development zone under s. 560.798.

Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place a series in tabular form for consistency with current style and improved readability.

SB301, s. 98 Section 98 . 76.636 (1) (e) of the statutes, as created by 2005 Wisconsin Act 259, is renumbered 76.636 (1) (e) (intro.) and amended to read:

SB301,34,10 76.636 (1) (e) (intro.) "Member of a targeted group" means a any of the following, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.:

SB301,34,12 1. A person who resides in an area designated by the federal government as an economic revitalization area, a .

SB301,34,15 2. A person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a .

SB301,34,16 3. A person who is employed in a trial job, as defined in s. 49.141 (1) (n), a .

SB301,34,17 4. A person who is eligible for child care assistance under s. 49.155, a .

SB301,34,18 5. A person who is a vocational rehabilitation referral, an.

SB301,34,19 6. An economically disadvantaged youth, an.

SB301,34,20 7. An economically disadvantaged veteran, a .

SB301,34,21 8. A supplemental security income recipient, a .

SB301,34,22 9. A general assistance recipient, an.

SB301,34,23 10. An economically disadvantaged ex-convict, a .

SB301,35,1 11. A qualified summer youth employee, as defined in 26 USC 51 (d) (7), a .

SB301,35,2 12. A dislocated worker, as defined in 29 USC 2801 (9), or a .

SB301,35,4 13. A food stamp recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.

Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place a series in tabular form for consistency with current style and improved readability.

SB301, s. 99 Section 99. 76.636 (4) of the statutes, as created by 2005 Wisconsin Act 259, is renumbered 76.636 (4) (intro.) and amended to read:

SB301,35,10 76.636 (4) Credit precluded. (intro.) If the certification of a person for tax benefits under s. 560.765 (3), 560.797 (4), or 560.798 (3) is revoked, or if the person becomes ineligible for tax benefits under s. 560.795 (3), that person may not claim do any of the following:

SB301,35,11 (a) Claim credits under this section for any of the following:

SB301,35,13 1. The taxable year that includes the day on which the certification is revoked; the.

SB301,35,15 2. The taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding.

SB301,35,16 3. Succeeding taxable years and that person may not carry.

SB301,35,18 (b) Carry over unused credits from previous years to offset the fees under s. 76.60, 76.63, 76.65, 76.66, or 76.67 for any of the following:

SB301,35,19 1. The taxable year that includes the day on which certification is revoked; the.

SB301,35,21 2. The taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding.

SB301,35,22 3. Succeeding taxable years.

Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place series in tabular form for consistency with current style and improved readability.

SB301, s. 100 Section 100. 77.52 (2) (a) 10. of the statutes, as affected by 2005 Wisconsin Acts 149 and 344, is amended to read:

SB301,36,21 77.52 (2) (a) 10. Except for services provided by veterinarians and except for installing or applying tangible personal property that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property unless, at the time of that the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r). juvenile The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in par. (ag), regardless of whether the installation or application of tangible personal property related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in par. (ag), if that the installation or replacement is a real property construction activity under s. 77.51 (2).

Note: 2005 Wis. Act 149 replaced "such" with "the" in 2 places, and 2005 Wis. Act 344 replaced the same "such" with "that." Act 344 inserted "juvenile" in material that was recreated as s. 77.52 (2) (ag) 39. (intro.). See the next Section of this bill.

SB301, s. 101 Section 101. 77.52 (2) (ag) 39. of the statutes, as created by 2005 Wisconsin Act 149, is repealed and recreated to read:

SB301,37,6 77.52 (2) (ag) 39. Equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 juvenile correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, all of the following:

SB301,37,7 a. Lamps.

SB301,37,8 b. Chandeliers.

SB301,37,9 c. Fans.

SB301,37,10 d. Venetian blinds.

SB301,37,11 e. Canvas awnings.

SB301,37,12 f. Office and business machines.

SB301,37,13 g. Ice and milk dispensers.

SB301,37,14 h. Beverage-making equipment.

SB301,37,15 i. Vending machines.

SB301,37,16 j. Soda fountains.

SB301,37,17 k. Steam warmers and tables.

SB301,37,18 L. Compressors.

SB301,37,19 m. Condensing units and evaporative condensers.

SB301,37,20 n. Pneumatic conveying systems.

Note: Corrects numbering errors in 2005 Wis. Act 149 that resulted in there being 3 provisions numbered 77.52 (2) (ag) 39. f. and 3 provisions numbered 77.52 (2) (ag) 39. g. No changes to text are made except that "secured" is replaced with "juvenile" in s. 77.52 (2) (ag) 39. (intro.) to effect a change made by 2005 Wis. Act 344 to s. 77.52 (2) (a) 10. that did not take the treatment by Act 149 into account.

SB301, s. 102 Section 102. The treatment of 77.54 (9a) (a) of the statutes by 2005 Wisconsin Act 74 is not repealed by 2005 Wisconsin Act 335. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 77.54 (9a) (a) reads:

(a) This state or any agency thereof, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Health Insurance Risk-Sharing Plan Authority, and the Fox River Navigational System Authority.

SB301, s. 103 Section 103. The treatment of 77.82 (4g) (b) of the statutes by 2005 Wisconsin Act 64 is not repealed by 2005 Wisconsin Act 299. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 77.82 (4g) (b) reads:

(b) If an owner of land that is designated as managed forest land under an order that takes effect before April 28, 2004, wishes to have designated as managed forest land an additional parcel of land that is at least 3 acres in size, that does not satisfy the requirements in sub. (1), and that is contiguous to any of that designated land, the owner may withdraw the designated land from the original order and may petition the department under sub. (2) for a new order covering both the withdrawn land and the additional land. The withdrawal tax and the withdrawal fee under s. 77.88 (5) and (5m) do not apply to a withdrawal under this paragraph.

SB301, s. 104 Section 104. The treatment of 84.01 (13) of the statutes by 2005 Wisconsin Act 89 is not repealed by 2005 Wisconsin Act 410. Both treatments stand.

Note: There is no conflict of substance. As merged by the revisor, s. 84.01 (13) reads:

(13) Engineering services. The department may engage such engineering, consulting, surveying, or other specialized services as it deems advisable. Any engagement of services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to such engagement. Any engagement involving an expenditure of $3,000 or more shall be by formal contract approved by the governor. The department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70 (3g), of each proposed engagement under this subsection that involves an estimated expenditure of more than $25,000 in accordance with standards prescribed by rule of the department. The department shall review periodically, and before any renewal, the continued appropriateness of contracting pursuant to each engagement under this subsection that involves an estimated expenditure of more than $25,000.

SB301, s. 105 Section 105. 84.1034 of the statutes, as created by 2005 Wisconsin Act 338, is renumbered 84.10345.