SB221: Bill Text

SB221, s. 163 Section 163. 25.42 of the statutes is amended to read:

SB221,86,13 25.42 Wisconsin election campaign fund. All moneys appropriated under s. 20.855 (4) (b) and (ba) together with all moneys reverting to the state under s. ss. 8.35 (4) (a), 11.07 (5), 11.12 (2), 11.16 (2), 11.19 (1), 11.23 (2), and 11.38 (6), all moneys reverting to the state under s. 11.50 (8), and all gifts, bequests and devises received under s. 11.50 (13) constitute the Wisconsin election campaign fund, to be expended for the purposes of s. 11.50. All moneys in the fund not disbursed by the state treasurer shall continue to accumulate indefinitely.

SB221, s. 164 Section 164. 25.421 of the statutes is created to read:

SB221,86,18 25.421 Democracy trust fund. All moneys appropriated under s. 20.855 (4) (bb) and (bc) and all moneys deposited in the state treasury under ss. 11.509, 11.51 (4), and 11.511 (5r) constitute the democracy trust fund, to be expended for the purposes of ss. 11.501 to 11.522.

SB221, s. 165 Section 165. 71.07 (6n) of the statutes is created to read:

SB221,86,21 71.07 (6n) Public Integrity Endowment tax credit. (a) Definitions. In this subsection:

SB221,86,23 1. "Claimant" means an individual who makes a contribution and files a claim under this subsection.

SB221,87,3 2. "Contribution" means a contribution, as defined in s. 11.01 (6), made to the Public Integrity Endowment created under 2009 Wisconsin Act .... (this act), section 171 (1 ).

SB221,87,7 (b) Filing claims. Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to the claimant's contribution in the taxable year to which the claim relates.

SB221,87,9 (c) Limitations. No credit may be allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).

SB221,87,11 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.

SB221, s. 166 Section 166 . 71.10 (3) (a) of the statutes is amended to read:

SB221,87,24 71.10 (3) (a) Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate $1 $5 for transfer to the Wisconsin election campaign fund for the use of eligible candidates under s. 11.50. If the individuals filing a joint return have a tax liability or are entitled to a tax refund, each individual may make a designation of $1 $5 under this subsection. Each individual making a designation shall indicate whether the amount designated by the individual shall be placed in the general account for the use of all eligible candidates for state office, or in the account of an eligible political party whose name is certified to the secretary of revenue under s. 11.50 (14). If an individual does not indicate that the amount of his or her designation shall be placed in the account of a particular eligible political party, that amount shall be placed in the general account.

SB221, s. 167 Section 167 . 71.10 (3) (a) of the statutes, as affected by 2009 Wisconsin Act .... (this act), is amended to read:

SB221,88,14 71.10 (3) (a) Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate $5 for transfer to the Wisconsin election campaign fund and the democracy trust fund for the use of eligible candidates under s. 11.50. If the individuals filing a joint return have a tax liability or are entitled to a tax refund, each individual may make a designation of $5 under this subsection. Each individual making a designation shall indicate whether the amount designated by the individual shall be placed in the general account for the use of all eligible candidates for state office, or in the account of an eligible political party whose name is certified to the secretary of revenue under s. 11.50 (14). If an individual does not indicate that the amount of his or her designation shall be placed in the account of a particular eligible political party, that amount shall be placed in the general account.

SB221, s. 168 Section 168. 71.10 (3) (b) of the statutes is amended to read:

SB221,89,4 71.10 (3) (b) The secretary of revenue shall provide a place for those designations under par. (a) on the face of the individual income tax return and shall provide place next to that place a statement that a designation will not increase tax liability. Annually on August 15, the secretary of revenue shall certify to the government accountability board, the department of administration and the state treasurer under s. 11.50 the total amount of designations made during the preceding fiscal year. No later than the15th day of each month, the secretary of revenue shall certify to the government accountability board, the department of administration, and the state treasurer the total amount of designations made on returns processed by the department of revenue during the preceding month and the amount of designations made during that month for the general account and for the account of each eligible political party. If any individual attempts to place any condition or restriction upon a designation not authorized under par. (a), that individual is deemed not to have made a designation on his or her tax return.

SB221, s. 169 Section 169. 71.10 (4) (ds) of the statutes is created to read:

SB221,89,6 71.10 (4) (ds) The Public Integrity Endowment tax credit under s. 71.07 (6n).

SB221, s. 170 Section 170. 806.041 of the statutes is created to read:

SB221,89,12 806.041 Campaign finance registration. Any person who proposes to publish, disseminate, or broadcast, or causes to be published, disseminated, or broadcast, any communication may commence a proceeding under s. 806.04 to determine the application to that person of a registration requirement under s. 11.05 (1), (2), or (2g).

SB221, s. 171 Section 171 . Nonstatutory provisions.

SB221,89,23 (1) Public Integrity Endowment. The legal counsel to the government accountability board shall prepare and file articles of incorporation for the incorporation under chapter 181 of the statutes of an organization to be known as the "Public Integrity Endowment." The legal counsel shall ensure that the organization is structured so that it will qualify as a nonprofit organization, as defined in section 108.02 (19) of the statutes. The legal counsel shall specify in the articles of incorporation that the sole purpose of the foundation shall be to solicit contributions for the purpose of supplementing the assets of the general account of the Wisconsin election campaign fund, and transferring those contributions, after deduction of solicitation costs, to that account.

SB221,90,2 (2) Wisconsin election campaign fund balance transfer. The balance in the Wisconsin election campaign fund on the effective date of this subsection is credited to the general account of the Wisconsin election campaign fund established under section 11.50 (2w) of the statutes, as created by this act.

SB221,90,7 (3) Nonseverability. Notwithstanding section 990.001 (11) of the statutes, if a court finds that all or any portion of section 11.12 (6) (c) or (8) or 11.50 (9) (ba) or (bb) of the statutes, as affected by this act, is unconstitutional, then sections 11.12 (6) (c) and (8) and 11.50 (9) (ba) and (bb) of the statutes, as affected by this act, are void in their entirety.

SB221, s. 172 Section 172. Initial applicability.

SB221,90,10 (1) Except as provided in subsections (2) and (3), this act first applies with respect to elections held on the effective date of this subsection.

SB221,90,15 (2) The treatment of sections 11.01 (12v), (12w), (13), (14), and (16) (a) 3. and 4. and 11.06 (2) of the statutes, the renumbering and amendment of section 11.01 (16) (b) of the statutes, and the creation of section 11.01 (16) (b) 2. of the statutes first apply with respect to reporting periods that begin on or after the effective date of this subsection.

SB221,90,17 (3) The treatment of section 11.31 (9) of the statutes first applies to adjustments for the biennium beginning on January 1, 2012.

SB221,90,22 (4) The treatment of sections 71.07 (6n) and 71.10 (3) (a) (by Section 166) and (b) and (4) (ds) of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 the treatment first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.

SB221,90,25 (5) The treatment of section 71.10 (3) (a) (by Section 167 ) of the statutes first applies to the taxable year beginning on January 1 of the year after the year in which section 71.10 (3) (a) (as affected by Section 166) of the statutes takes effect.

SB221, s. 173 Section 173. Effective dates. This act takes effect on December 1 following the date of publication, except as follows:

SB221,91,8 (1) The treatment of sections 8.35 (4) (b), 11.12 (2) (by Section 55 ), 11.16 (2) (by Section 64) and (3), 11.26 (1) (a) and (am), (2) (a) and (an) (by Section 91), (9) (a) (by Section 96), (b) (by Section 98 ), and (ba), and (13), 11.31 (1) (d) (by Section 107), 11.50 (1) (a) 1. a. (by Section 120 ), 11.501 to 11.522, 11.60 (4), 11.61 (2), 20.511 (1) (r), 20.585 (1) (q) and (r), 20.855 (4) (b), (ba), and (bb), 25.17 (1) (cm), 25.421, and 71.10 (3) (a) (by Section 167 ) of the statutes takes effect on June 1, 2010.

SB221,91,9 (End)