AB720: Bill Text

AB720,9,2 46.2898 (7) Department rule-making. The department may promulgate rules defining terms, specifying which services constitute home care, establishing the qualification criteria that apply under sub. (1) (d) (f), and establishing procedures for implementation of this section.

Note: Corrects cross-reference. There is no s. 46.2898 (1) (d). Section 46.2898 (1) (f) refers to the qualification criteria established in the rules promulgated under this provision.

AB720, s. 20 Section 20. 46.71 (1) (intro.) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB720,9,11 46.71 (1) (intro.) From the appropriation account under s. 20.435 (5) (km), and the department shall, for the development of new drug abuse prevention, treatment and education programs that are culturally specific with respect to American Indians or to supplement like existing programs, allocate a total of not more than $500,000 in each fiscal year to all the elected governing bodies of federally recognized American Indian tribes or bands that submit to the department plans, approved by the department, that do all of the following:

Note: 2009 Wis. Act 28 inserted "and" without scoring and deleted "the" without showing it as stricken. No change was intended.

AB720, s. 21 Section 21. 49.153 (2) of the statutes is amended to read:

AB720,9,16 49.153 (2) Rules. The department shall promulgate rules that establish procedures for the notice and explanation under sub. (1) and that define "reasonable attempts" for the purpose of sub. (1) (b) (am) and "reasonable time" for the purpose of sub. (1) (c).

Note: Corrects cross-reference. Section 49.153 (1) (b) was renumbered to s. 49.153 (1) (am) by 2009 Wis. Act 28.

AB720, s. 22 Section 22. 49.26 (1) (hr) of the statutes is amended to read:

AB720,9,20 49.26 (1) (hr) If an individual subject to the school attendance requirement under par. (ge) is enrolled in a public school, communications between the school district and the department, a county department under s. 46.215, 46.22, or 46.23 or a Wisconsin works agency concerning the individual's school attendance may only be made by a school attendance officer, as defined under s. 118.16 (1) (a) (b).

Note: Corrects cross-reference. School attendance officer is defined at s. 118.16 (1) (b).

AB720, s. 23 Section 23. 50.065 (2m) (a) 1. of the statutes is amended to read:

AB720,10,8 50.065 (2m) (a) 1. Except as provided in par. (b), disclose to the client or the clients' client's guardian in writing all information obtained under sub. (2) (b) 1. or (bb) regarding any conviction of the caregiver for a crime that is specified by rule under par. (d), and, if the caregiver has demonstrated that he or she has been rehabilitated under sub. (5), notice of that fact.

Note: Corrects spelling.

AB720, s. 24 Section 24. 51.14 (7) of the statutes is amended to read:

AB720,10,12 51.14 (7) Listing of mental health review officers. The department shall compile a list that specifies the mental health review officers in each county, post the list on the department's website Web site, and update the list as necessary.

Note: Corrects spelling.

AB720, s. 25 Section 25. 51.42 (3) (as) 1g. of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,10,16 51.42 (3) (as) 1g. In this paragraph, "county department" means a county department of community programs.

Note: Inserts missing article.

AB720, s. 26 Section 26. 62.23 (7) (i) (intro.) of the statutes, as affected by 2009 Wisconsin Act 28, section 1457, is amended to read:

AB720,11,3 62.23 (7) (i) Community and other living arrangements. (intro.) For purposes of this section, the location of a community living arrangement for adults, as defined in s. 46.03 (22), a community living arrangement for children, as defined in s. 48.743 55(1), a foster home, as defined in s. 48.02 (6), a treatment foster home, as defined in s. 48.02 (17q), or an adult family home, as defined in s. 50.01 (1) (a) or (b), in any city shall be subject to the following criteria:

Note: 2009 Wis. Act 28 inserted the stricken language without showing it as underscored. No change was intended.

AB720, s. 27 Section 27. 66.0137 (5) (b) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB720,11,15 66.0137 (5) (b) The state or a local governmental unit may provide for the payment of premiums for hospital, surgical and other health and accident insurance and life insurance for employees and officers, their spouses and dependent children, and their domestic partner partners under ch. 770 and dependent children. A local governmental unit may also provide for the payment of premiums for hospital and surgical care for its retired employees. In addition, a local governmental unit may, by ordinance or resolution, elect to offer to all of its employees a health care coverage plan through a program offered by the group insurance board under ch. 40. A local governmental unit that elects to participate under s. 40.51 (7) is subject to the applicable sections of ch. 40 instead of this subsection.

Note: Replaces the singular with the plural for correct sentence agreement.

AB720, s. 28 Section 28. 66.0903 (1) (dr) of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,12,2 66.0903 (1) (dr) "Minor service and or maintenance work" means a project of public works that is limited to minor crack filling, chip or slurry sealing, or other minor pavement patching, not including overlays, that has a projected life span of no longer than 5 years; the depositing of gravel on an existing gravel road applied solely to maintain the road; road shoulder maintenance; cleaning of drainage or sewer ditches or structures; or any other limited, minor work on public facilities or equipment that is routinely performed to prevent breakdown or deterioration.

Note: Matches the term contained in a definition to the term actually used in the statute.

AB720, s. 29 Section 29. 66.0904 (1) (fm) of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,12,12 66.0904 (1) (fm) "Minor service and or maintenance work" means a publicly funded private construction project that is limited to minor crack filling, chip or slurry sealing, or other minor pavement patching, not including overlays, that has a projected life span of no longer than 5 years; the depositing of gravel on an existing gravel road applied solely to maintain the road; road shoulder maintenance; cleaning of drainage or sewer ditches or structures; or any other limited, minor work on private facilities or equipment that is routinely performed to prevent breakdown or deterioration.

Note: Matches the term contained in a definition to the term actually used in the statute.

AB720, s. 30 Section 30. 69.01 (6r) of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,12,16 69.01 (6r) "Declaration of domestic partnership" means a declaration issued by a county clerk under s. 770.07 (2).

Note: Inserts missing "s."

AB720, s. 31 Section 31. 70.32 (2r) (a) and (b) of the statutes are repealed.

Note: Eliminates obsolete transition provisions relating to use value assessment as requested by the Department of Revenue.

AB720, s. 32 Section 32. 70.32 (2r) (c) of the statutes is renumbered 70.32 (2r) and amended to read:

AB720,13,4 70.32 (2r) For the assessment as of the January 1 after the valuation method under par. (b) no longer applies and for each assessment thereafter, agricultural Agricultural land shall be assessed according to the income that could be generated from its rental for agricultural use.

Note: Eliminates obsolete transition provision relating to use value assessment as requested by the Department of Revenue.

AB720, s. 33 Section 33. 71.05 (24) (a) 4. of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,13,8 71.05 (24) (a) 4. "Qualified new business venture" means a business certified by the department of commerce under s. 560.208 560.2085.

Note: Section 560.208, as created by 2009 Wis. Act 28, is renumbered to s. 560.2085 by this bill.

AB720, s. 34 Section 34. 71.07 (8r) (c) 3. of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,13,13 71.07 (8r) (c) 3. Along with a claimant's income tax return, a claimant shall submit to the department a certificate of eligibility provided under s. 93.53 (5) (b) or (c).

Note: Inserts missing article.

AB720, s. 35 Section 35. 71.25 (9) (dj) 1. of the statutes, as created by 2009 Wisconsin Act 2, is renumbered 71.25 (9) (dj).

Note: After the repeal of s. 71.25 (9) (dj) 2. by 2009 Wis. Act 28, s. 71.25 (9) (dj) does not have multiple subdivisions.

AB720, s. 36 Section 36. 71.25 (9) (dk) 1. of the statutes, as created by 2009 Wisconsin Act 2, is renumbered 71.25 (9) (dk).

Note: After the repeal of s. 71.25 (9) (dk) 2. by 2009 Wis. Act 28, s. 71.25 (9) (dk) does not have multiple subdivisions.

AB720, s. 37 Section 37. 71.255 (1) (e) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB720,14,3 71.255 (1) (e) "Corporation" means any corporation, as defined in s. 71.22 (1k), wherever located, which if it were doing business in this state would be subject to this chapter. "Corporation" does not include a tax-option corporation.

Note: Inserts missing quotation mark.

AB720, s. 38 Section 38. 71.255 (4) (b) 2. of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB720,14,11 71.255 (4) (b) 2. Add any apportionable expense or loss of a distinct business activity conducted within and outside the state wholly by the member, expense or loss from a business conducted wholly by the member entirely within this state, the member's nonbusiness expense or loss, its loss allocated or apportioned in an earlier year required to be taken into account as state source loss during the taxable year, and its net business loss carry-forward, except as provided in par. (e).

Note: Section 71.255 (4) (e) was repealed by 2009 Wis. Act 28.

AB720, s. 39 Section 39. 71.27 (7) (b) of the statutes, as created by 2009 Wisconsin Act 28, is renumbered 71.24 (7) (b).

Note: Confirms renumbering by the legislative reference bureau under s. 13.92 (1) (bm) 2. Drafting records indicate that the language created as s. 71.27 (7) (b) by 2009 Wis. Act 28 was intended to be created as s. 71.24 (7) (b) following the renumbering of s. 71.24 (7) to s. 71.24 (7) (a). Section 71.27 relates to tax rates. Section 71.24 (7) relates to extensions. Section 71.27 (7) (b) as created by 2009 Wis. Act 28 relates to extensions, not tax rates.

AB720, s. 40 Section 40. 71.28 (4) (ad) 1., 2. and 3. and (am) 1. of the statutes, as affected by 2009 Wisconsin Act 2, are amended to read:

AB720,15,10 71.28 (4) (ad) 1. Except as provided in subds. 2. and 3., any corporation may credit against taxes otherwise due under this chapter an amount equal to 5 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,16,3 2. For taxable years beginning after June 30, 2007, any corporation may credit against taxes otherwise due under this chapter an amount equal to 10 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant for research related to designing internal combustion engines for vehicles, including expenses related to designing vehicles that are powered by such engines and improving production processes for such engines and vehicles, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,16,21 3. For taxable years beginning after June 30, 2007, any corporation may credit against taxes otherwise due under this chapter an amount equal to 10 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant for research related to the design and manufacturing of energy efficient lighting systems, building automation and control systems, or automotive batteries for use in hybrid-electric vehicles, that reduce the demand for natural gas or electricity or improve the efficiency of its use, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df), 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,17,20 (am) 1. In addition to the credit under par. (ad), any corporation may credit against taxes otherwise due under this chapter an amount equal to 5 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" include only expenses incurred by the claimant in a development zone under subch. VI of ch. 560, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation and except that "qualified research expenses" do not include compensation used in computing the credit under sub. (1dj) nor research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, in a development zone, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. and research expenses used in calculating the base amount include research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), in a development zone, if the claimant submits with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.765 (3) and a statement from the department of commerce verifying the claimant's qualified research expenses for research conducted exclusively in a development zone. The rules under s. 73.03 (35) apply to the credit under this subdivision. The rules under sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims under this subdivision. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this subdivision.

Note: Section 71.25 (9) (dj) 1. and (dk) 1. are renumbered s. 71.25 (9) (dj) and (dk) by this bill.

AB720, s. 41 Section 41. 71.47 (4) (ad) 1., 2. and 3. and (am) of the statutes, as affected by 2009 Wisconsin Act 2, are amended to read:

AB720,18,15 71.47 (4) (ad) 1. Except as provided in subds. 2. and 3., any corporation may credit against taxes otherwise due under this chapter an amount equal to 5 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,19,8 2. For taxable years beginning after June 30, 2007, any corporation may credit against taxes otherwise due under this chapter an amount equal to 10 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant for research related to designing internal combustion engines for vehicles, including expenses related to designing vehicles that are powered by such engines and improving production processes for such engines and vehicles, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,20,2 3. For taxable years beginning after June 30, 2007, any corporation may credit against taxes otherwise due under this chapter an amount equal to 10 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" includes only expenses incurred by the claimant for research related to the design and manufacturing of energy efficient lighting systems, building automation and control systems, or automotive batteries for use in hybrid-electric vehicles, that reduce the demand for natural gas or electricity or improve the efficiency of its use, incurred for research conducted in this state for the taxable year, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation, except as provided in par. (af), and except that "qualified research expenses" does not include compensation used in computing the credit under subs. (1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.

AB720,21,5 (am) Development zone additional research credit. In addition to the credit under par. (ad), any corporation may credit against taxes otherwise due under this chapter an amount equal to 5 percent of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the Internal Revenue Code, except that "qualified research expenses" include only expenses incurred by the claimant in a development zone under subch. VI of ch. 560, except that a taxpayer may elect the alternative computation under section 41 (c) (4) of the Internal Revenue Code and that election applies until the department permits its revocation and except that "qualified research expenses" do not include compensation used in computing the credit under sub. (1dj) nor research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), the corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code, in a development zone, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. and research expenses used in calculating the base amount include research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), in a development zone, if the claimant submits with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.765 (3) and a statement from the department of commerce verifying the claimant's qualified research expenses for research conducted exclusively in a development zone. The rules under s. 73.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims under this paragraph. Section 41 (h) of the Internal Revenue Code does not apply to the credit under this paragraph. No credit may be claimed under this paragraph for taxable years that begin on January 1, 1998, or thereafter. Credits under this paragraph for taxable years that begin before January 1, 1998, may be carried forward to taxable years that begin on January 1, 1998, or thereafter.

Note: Section 71.25 (9) (dj) 1. and (dk) 1. are renumbered s. 71.25 (9) (dj) and (dk) by this bill.

AB720, s. 42 Section 42. 71.80 (24) of the statutes, as created by 2009 Wisconsin Act 28, is amended to read:

AB720,21,19 71.80 (24) Throwback transition. For persons subject to tax under this chapter whose sales factor includes sales under s. 71.04 (7) (a) or 71.25 (9) (a), (df) 3., or (dh) 4., the department shall deem timely paid the estimated tax payments attributable to the difference between the person's tax liability for the taxable year and the person's tax liability for the taxable year computed under ch. 71, 2007 stats., for installments that become due during the period beginning on January 1, 2009, and ending on July 1, 2009, provided that such estimated tax payments are paid by the next installment due date that follows in sequence following July 1, 2009. However, if the next installment due date that follows in sequence following July 1, 2009, is less than 45 days after July 1, 2009, such estimated tax payments, in addition to the payment due less than 45 days after July 1, 2009, shall be deemed timely paid if paid by the next subsequent installment due date.

Note: Section 71.25 (9) (df) 3. and (dh) 4. were repealed by 2009 Wis. Act 28.

AB720, s. 43 Section 43. 76.80 (3) of the statutes is amended to read:

AB720,22,2 76.80 (3) "Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that "telecommunications services" does not include c video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 254.61 (3).

Note: The stricken "c" was inadvertently not stricken in 2007 Wis. Act 42.

AB720, s. 44 Section 44. 77.51 (1j) of the statutes, as created by 2007 Wisconsin Act 20, is renumbered 77.51 (1fr).

Note: Confirms renumbering by the legislative reference bureau under s. 13.92 (1) (bm) 2. Places definitions in alphabetical order.

AB720, s. 45 Section 45. 77.51 (3pm) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB720,22,12 77.51 (3pm) "Durable medical equipment" means equipment, including the repair parts and replacement parts for the equipment, that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. "Durable medical equipment" does not include mobility-enhancing equipment.

Note: Inserts missing comma.

AB720, s. 46 Section 46. 77.51 (11m) of the statutes, as affected by 2009 Wisconsin Act 12, section 18, is renumbered 77.51 (11b).

Note: Confirms renumbering by the legislative reference bureau under s. 13.92 (1) (bm) 2. 2009 Wis. Act 2 created a provision numbered s. 77.51 (11m).

AB720, s. 47 Section 47. 77.522 (1) (a) 2. c. of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB720,22,19 77.522 (1) (a) 2. c. Aircraft that is are operated by air carriers that are authorized by the federal government or a foreign authority to carry persons or property in interstate or foreign commerce.

Note: Inserts correct word for subject-verb agreement.

AB720, s. 48 Section 48. 77.53 (18) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB720,23,10 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state, as determined under s. 77.522, 90 days or more before bringing the goods, items, goods, or property into this state in connection with a change of domicile to this state.

Note: Deletes repeated word.