Under current law, there is appropriated to the Higher Educational Aids Board
(HEAB) a sum sufficient equal to $37,750,000 in the 2009-10 fiscal year and equal
to $58,345,400 in the 2010-11 fiscal year for Wisconsin higher education grants for
University of Wisconsin (UW) System students (WHEG-UW grants). There is also
appropriated to HEAB for WHEG-UW grants in the 2009-10 fiscal year $17,250,000
in auxiliary enterprises moneys transferred to HEAB by the UW System. This bill
appropriates to HEAB for WHEG-UW grants a sum sufficient equal to $43,313,900
in the 2009-10 fiscal year and equal to $69,850,200 in the 2010-11 fiscal year.
Under current law, there is appropriated to HEAB, as a biennial appropriation,
$36,960,100 in the 2009-11 state fiscal biennium for Wisconsin higher education
grants for technical college students (WHEG-tech grants). This bill increases the
amount appropriated for WHEG-tech grants in the 2009-11 state fiscal biennium
by $24,116,800 over the total amount appropriated for that purpose under current
law.
Under current law, there is appropriated to HEAB, as a biennial appropriation,
$893,000 in the 2009-11 state fiscal biennium for Wisconsin higher education grants
for tribal college students (WHEG-tribal grants). This bill increases the amount
appropriated for WHEG-tribal grants in the 2009-11 state fiscal biennium by
$372,000 over the total amount appropriated for that purpose under current law.
Under current law, there is appropriated to HEAB, as a biennial appropriation,
$53,208,600 in the 2009-11 state fiscal biennium for tuition grants for students
attending accredited, nonprofit, post-high school educational institutions in this
state. This bill increases the amount appropriated for tuition grants in the 2009-11
state fiscal biennium by $5,046,700 over the total amount appropriated for that
purpose under current law.
This bill directs the Wisconsin Technical College System (WTCS) Board to
award grants to technical college districts for programs that assist in reducing
unemployment. To be eligible for a grant, a technical college district must meet
certain eligibility criteria relating to the unemployment rate of areas within the
district or recent increases in the unemployment rate of areas within the district.
Grants are available for three specified purposes:
1. To recruit, enroll, instruct, provide support services to, and pay the tuition
and fees of dislocated workers who enroll in the district. A dislocated worker is a
person who has been laid off or terminated from employment and meets certain
additional criteria; a person who was self-employed but is currently unemployed as
a result of economic conditions or natural disasters; or a displaced homemaker.
2. To recruit, enroll, instruct, and provide services to adults who enroll in the
district in a program leading to a certificate of general educational development
(commonly referred to as a GED) or a high school equivalency diploma.
3. To expand existing capacity or create capacity in district programs for which
there are student waiting lists or that address projected workforce needs in the
district.
The bill authorizes the WTCS Board to modify the grant eligibility criteria and
the purposes for which grants may be awarded in order to ensure the eligibility of
district boards for grants awarded by the federal government for programs that
improve completion rates and train workers for skilled occupations.
The bill directs the WTCS Board to give preference in awarding grants to
programs that serve persons who reside in areas with the highest unemployment
rates. The board must also submit annual reports to the governor and to the
legislature regarding the programs that have been awarded grants.
This bill creates a new grant program in the Department of Commerce
(department). Under the program, the department may award a grant to a business
with operations, equipment, or facilities in an economically distressed area of the
state for the purpose of making capital investments to upgrade or modernize the
operations, facilities, or equipment of the business if the capital investments will
result in the retention or creation of jobs. The bill defines an "economically distressed
area" as any of the following:
1. A county, city, or micropolitan statistical area with an unemployment rate
of at least 6 percent in two or more months during the 12 months preceding the date
of the grant application.
2. A county, city, or micropolitan statistical area with an average
unemployment rate equal to at least 120 percent of the statewide average
unemployment rate during the 12 months preceding the date of the grant
application.
3. A county, city, or micropolitan statistical area with an unemployment rate
that has increased by at least 2 percent during the 12 months preceding the date of
the grant application.
The department is to award grants on a competitive basis, and to give priority
to businesses that have established or propose to establish a partnership with a
technical college district board for the purpose of providing skill training or
retraining to meet the specific workforce needs of that business.
Under current law, the total amount of angel investment tax credits that
taxpayers may claim is $5,500,000 in 2010 and $18,000,000 in each year thereafter.
Under the bill, the total amount of angel investment tax credits that taxpayers may
claim is $7,500,000 in 2010 and $20,000,000 in each year thereafter.
Under current law, there are five income tax brackets for single individuals,
certain fiduciaries, heads of households, and married persons. The brackets are
indexed for inflation. The rate of taxation under current law for the lowest bracket
for single individuals, certain fiduciaries, heads of households, and married persons
is 4.6 percent of taxable income; the rate for the second bracket is 6.15 percent; the
rate for the third bracket is 6.5 percent; the rate for the fourth bracket is 6.75 percent;
and the rate for the highest bracket, which was created in the budget bill,
2009
Wisconsin Act 28, is 7.75 percent.
Currently, the highest bracket applies to taxable income exceeding $225,000 for
single individuals, certain fiduciaries, and heads of households. For married
persons, the highest current bracket applies to taxable income exceeding $300,000
for joint filers and $150,000 for separate filers.
This bill creates a sixth bracket with a taxation rate of 8.75 percent. For single
individuals, certain fiduciaries, and heads of households, this bracket applies to
taxable income exceeding $750,000. For married persons, this bracket applies to
taxable income exceeding $1,000,000 for joint filers and $500,000 for separate filers.
This bracket is indexed for inflation starting with taxable year 2010, and first applies
to taxable years beginning on January 1, 2009.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB513, s. 1
1Section
1. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
2the following amounts for the purposes indicated:
-
See PDF for table ![PDF](https://docs.legis.wisconsin.gov/assets/image/file_acrobat.gif)
AB513, s. 2
3Section
2. 20.143 (1) (cr) of the statutes is created to read:
AB513,4,54
20.143
(1) (cr)
Grants for business retooling and retention. Biennially, the
5amounts in the schedule for grants under s. 560.147.
AB513,5,28
20.235
(1) (fe)
Wisconsin higher education grants; University of Wisconsin
9System students. A sum sufficient equal to
$37,750,000 $43,313,900 in the 2009-10
10fiscal year, equal to
$58,345,400 $69,850,200 in the 2010-11 fiscal year, and equal
11to the amount calculated under s. 39.435 (7) for the Wisconsin higher education grant
1program under s. 39.435 for University of Wisconsin System students, except for
2grants awarded under s. 39.435 (2) or (5), thereafter.
AB513, s. 4
3Section
4. 20.292 (1) (cr) of the statutes is created to read:
AB513,5,54
20.292
(1) (cr)
Grants to reduce unemployment. The amounts in the schedule
5for grants to technical college districts to reduce unemployment under s. 38.31.
AB513, s. 5
6Section
5. 38.28 (1m) (a) 1. of the statutes is amended to read:
AB513,5,157
38.28
(1m) (a) 1. "District aidable cost" means the annual cost of operating a
8technical college district, including debt service charges for district bonds and
9promissory notes for building programs or capital equipment, but excluding all
10expenditures relating to auxiliary enterprises and community service programs, all
11expenditures funded by or reimbursed with federal revenues, all receipts under sub.
12(6) and ss. 38.12 (9), 38.14 (3) and (9), 118.15 (2) (a), and 118.55 (7r), all receipts from
13grants awarded under ss. 38.04 (8), (20), (28), and (31), 38.14 (11), 38.26, 38.27,
38.31, 1438.33, and 38.38, all fees collected under s. 38.24, and driver education and chauffeur
15training aids.
AB513, s. 6
16Section
6. 38.31 of the statutes is created to read:
AB513,5,17
1738.31 Grants to reduce unemployment.
(1) Definitions. In this section:
AB513,5,1818
(a) "Dislocated worker" has the meaning given in
29 USC 2801 (9).
AB513,5,2119
(b) "Micropolitan statistical area" means a geographic area defined by the
20federal office of management and budget for use by federal agencies in collecting,
21tabulating, and publishing federal statistics.
AB513,5,23
22(2) Eligibility criteria. (a) Subject to par. (b) and sub. (6), a district board is
23eligible for a grant under this section if it meets one or more of the following criteria:
AB513,6,3
11. The district includes a county, city, or micropolitan statistical area with an
2unemployment rate of at least 6 percent in 2 or more months during the 12 months
3preceding the date of the grant application
AB513,6,74
2. The district includes a county, city, or micropolitan statistical area with an
5average unemployment rate equal to at least 120 percent of the statewide average
6unemployment rate during the 12 months preceding the date of the grant
7application.
AB513,6,108
3. The district includes a county, city, or micropolitan statistical area with an
9unemployment rate that has increased by at least 2 percent during the 12 months
10preceding the date of the grant application.
AB513,6,1311
(b) The board may not award a grant to a district board under this section
12unless the district board demonstrates how the grant will serve the area or areas that
13established the eligibility of the district board for a grant under par. (a).
AB513,6,15
14(3) Grants. Subject to sub. (6), the board shall award grants to eligible district
15boards for the following purposes:
AB513,6,1916
(a) To recruit, enroll, instruct, provide support services to, and pay the tuition
17and fees of dislocated workers who enroll in the district in an associate degree
18program, collegiate transfer program, vocational diploma program, or
19vocational-adult program.
AB513,6,2220
(b) To recruit, enroll, instruct, and provide support services to adults who enroll
21in the district in a program leading to a certificate of general educational
22development or a high school equivalency diploma.
AB513,6,2523
(c) To expand existing capacity or create capacity in district board programs for
24which there are student waiting lists or that address projected workforce needs in
25the district.
AB513,7,3
1(4) Preference. The board shall give preference in awarding grants under this
2section to district boards serving persons residing in areas with the highest
3unemployment rates.
AB513,7,7
4(5) Limitation on use of funds. A district board may not use a grant awarded
5under this section to pay any portion of tuition that would otherwise be paid for by
6a tuition remission, tuition waiver, tuition reimbursement, or any other state or state
7or federal financial aid program.
AB513,7,12
8(6) Compliance with federal law. The board may modify the eligibility criteria
9under sub. (2) and the purposes for which grants may be awarded under sub. (3) in
10order to ensure the eligibility of district boards for grants awarded by the federal
11government for programs that improve completion rates and train workers for
12skilled occupations.
AB513,7,15
13(7) Report. (a) By January 15, 2011, and annually thereafter, the board shall
14submit a report to the governor and to the legislature under s. 13.172 (2). The report
15shall include all of the following:
AB513,7,1716
1. The district boards awarded grants under this section and how they used the
17funds.
AB513,7,1818
2. The rates of unemployment in the areas in which the grants were disbursed.
AB513,7,2419
3. The number of people who were assisted with each grant awarded, the
20technical college programs in which they enrolled, the number of people who
21completed such programs, the number of people who found employment in the
22district and elsewhere upon completing such programs and their annual salaries,
23and the tax revenue generated as a result, as estimated by the department of
24revenue.
AB513,8,2
1(b) Beginning with the report submitted in 2012, the board shall include
2longitudinal data.
AB513,8,4
3(8) Rules. The board shall promulgate rules to implement and administer this
4section.
AB513,8,87
71.06
(1p) (e) On all taxable income exceeding $225,000
but not exceeding
8$750,000, 7.75 percent.
AB513, s. 8
9Section
8. 71.06 (1p) (f) of the statutes is created to read:
AB513,8,1010
71.06
(1p) (f) On all taxable income exceeding $750,000, 8.75 percent.
AB513,8,1413
71.06
(2) (g) 5. On all taxable income exceeding $300,000
but not exceeding
14$1,000,000, 7.75 percent.
AB513, s. 10
15Section
10. 71.06 (2) (g) 6. of the statutes is created to read:
AB513,8,1616
71.06
(2) (g) 6. On all taxable income exceeding $1,000,000, 8.75 percent.
AB513,8,2019
71.06
(2) (h) 5. On all taxable income exceeding $150,000
but not exceeding
20$500,000, 7.75 percent.
AB513, s. 12
21Section
12. 71.06 (2) (h) 6. of the statutes is created to read:
AB513,8,2222
71.06
(2) (h) 6. On all taxable income exceeding $500,000, 8.75 percent.
AB513,9,17
171.06
(2e) (b) For taxable years beginning after December 31, 2009, the
2maximum dollar amount in each tax bracket, and the corresponding minimum dollar
3amount in the next bracket, under subs. (1p) (d)
and (e) and (2) (g) 4.
and 5. and (h)
44.
and 5., and the dollar amount in the top bracket under subs. (1p)
(e) (f) and (2) (g)
55. 6. and (h)
5.
6., shall be increased each year by a percentage equal to the percentage
6change between the U.S. consumer price index for all urban consumers, U.S. city
7average, for the month of August of the previous year and the U.S. consumer price
8index for all urban consumers, U.S. city average, for the month of August 2008, as
9determined by the federal department of labor, except that for taxable years
10beginning after December 31, 2011, the adjustment may occur only if the resulting
11amount is greater than the corresponding amount that was calculated for the
12previous year. Each amount that is revised under this paragraph shall be rounded
13to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the
14revised amount is a multiple of $5, such an amount shall be increased to the next
15higher multiple of $10. The department of revenue shall annually adjust the changes
16in dollar amounts required under this paragraph and incorporate the changes into
17the income tax forms and instructions.
AB513,9,2320
71.09
(11) (f) The taxpayer has underpaid the taxpayer's estimated taxes due
21to the change in brackets under s. 71.06 (1p) (e)
or (f) and (2) (g) 5.
or 6. and (h) 5.
or
226. This paragraph applies only in the first taxable year to which these bracket
23changes apply.
AB513, s. 15
24Section
15. 560.147 of the statutes is created to read:
AB513,9,25
25560.147 Grants for business retooling and retention. (1) In this section:
AB513,10,1
1(a) "Economically distressed area" means any of the following:
AB513,10,42
1. A county, city, or micropolitan statistical area with an unemployment rate
3of at least 6 percent in 2 or more months during the 12 months preceding the date
4of the grant application.
AB513,10,85
2. A county, city, or micropolitan statistical area with an average
6unemployment rate equal to at least 120 percent of the statewide average
7unemployment rate during the 12 months preceding the date of the grant
8application.
AB513,10,119
3. A county, city, or micropolitan statistical area with an unemployment rate
10that has increased by at least 2 percent during the 12 months preceding the date of
11the grant application.
AB513,10,1412
(b) "Micropolitan statistical area" means a geographic area defined by the
13federal office of management and budget for use by federal agencies in collecting,
14tabulating, and publishing federal statistics.
AB513,10,18
15(2) (a) From the appropriation under s. 20.143 (1) (cr), the department may
16award a grant to a business that applies to the department under this section for
17capital investments to upgrade or modernize the operations, facilities, or equipment
18of the business if all of the following are satisfied:
AB513,10,2019
1. The operations, facilities, or equipment of the business are located in an
20economically distressed area of this state.
AB513,10,2221
2. The business demonstrates to the satisfaction of the department that the
22capital investments will result in the retention or creation of jobs.
AB513,11,223
(b) The department shall award grants on a competitive basis and shall give
24priority to a business that has established or that proposes to establish a partnership
1with a technical college district board for the purpose of providing skill training or
2retraining to meet the specific workforce needs of that business.
AB513,11,7
3(3) The department shall promulgate rules to implement and administer this
4section. The rules under this subsection shall include limits on the amount of a grant
5to be awarded under this section to ensure that grant moneys are distributed to as
6many eligible businesses as possible and will result in the retention or creation of as
7many jobs as possible.
AB513,12,910
560.205
(3) (d)
Rules. The department of commerce, in consultation with the
11department of revenue, shall promulgate rules to administer this section. The rules
12shall further define "bona fide angel investment" for purposes of s. 71.07 (5d) (a) 1.
13The rules shall limit the aggregate amount of tax credits under s. 71.07 (5d) that may
14be claimed for investments in businesses certified under sub. (1) at $3,000,000 per
15calendar year for calendar years beginning after December 31, 2004, and before
16January 1, 2008, $5,500,000 per calendar year for calendar years beginning after
17December 31, 2007,
and before January 1, 2010, $7,500,000 per calendar year for
18calendar years beginning after December 31, 2009, and before January 1, 2011, and
19$18,000,000 $20,000,000 per calendar year for calendar years beginning after
20December 31, 2010, plus, for taxable years beginning after December 31, 2010, an
21additional $250,000 for tax credits that may be claimed for investments in
22nanotechnology businesses certified under sub. (1). The rules shall also limit the
23aggregate amount of the tax credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and
2476.638 that may be claimed for investments paid to fund managers certified under
25sub. (2) at $3,500,000 per calendar year for calendar years beginning after December
131, 2004, and before January 1, 2008, $6,000,000 per calendar year for calendar
2years beginning after December 31, 2007, and before January 1, 2011, and
3$18,500,000 per calendar year for calendar years beginning after December 31, 2010,
4plus, for taxable years beginning after December 31, 2010, an additional $250,000
5for tax credits that may be claimed for investments in nanotechnology businesses
6certified under sub. (1). The rules shall also provide that, for calendar years
7beginning after December 31, 2007, no person may receive a credit under ss. 71.07
8(5b) and (5d), 71.28 (5b), 71.47 (5b), or 76.638 unless the person's investment is kept
9in a certified business, or with a certified fund manager, for no less than 3 years.
AB513,12,1111
(1)
Rule making.
AB513,12,1412
(a) The department of commerce shall submit in proposed form the rules
13required under section 560.147 (3) of the statutes, as created by this act, no later than
14the first day of the 4th month beginning after the effective date of this paragraph.
AB513,13,415
(b) Using the emergency rules procedure under section 227.24 of the statutes,
16the department of commerce shall promulgate the rules required under section
17560.147 (3)
of the statutes, as created by this act, for purposes of implementing the
18grant program under section 560.147 of the statutes, as created by this act, for the
19period before the effective date of the rules submitted under paragraph (a). The
20department of commerce shall promulgate these emergency rules no later than the
21first day of the 4th month beginning after the effective date of this paragraph.
22Notwithstanding section 227.24 (1) (c) and (2) of the statutes, emergency rules
23promulgated under this subsection remain in effect until July 1, 2010, or until the
24date on which permanent rules take effect, whichever is sooner. Notwithstanding
25section 227.24 (1) (a) and (3) of the statutes, the department is not required to provide
1evidence that promulgating a rule under this subsection as an emergency rule is
2necessary for the preservation of the public peace, health, safety, or welfare and is
3not required to provide a finding of emergency for a rule promulgated under this
4subsection.
AB513,13,115
(c) Notwithstanding sections 227.137 (2) and 227.138 (2) of the statutes, if the
6secretary of administration requires the department of commerce to prepare an
7economic impact report for the rules required under section 560.147 (3) of the
8statutes, as created by this act, the department may submit the proposed rules to the
9legislature for review under section 227.19 (2) of the statutes before the department
10completes the economic impact report and before the department receives a copy of
11the report and approval under section 227.138 (2) of the statutes.
AB513, s. 9148
12Section 9148.
Nonstatutory provisions; Technical College System