March 13, 2013 - Introduced by Senators Moulton, L. Taylor, Lazich, Gudex,
Harsdorf, Leibham, Shilling and Lassa, cosponsored by Representatives
Murtha, Tranel, T. Larson, Wright, Bies, Honadel, Bernier, Kaufert, A.
Ott
, Doyle, Ringhand, Kolste, Petersen, Endsley, Spiros, LeMahieu, Kahl,
Petryk, Brooks, Stone, Ohnstad and Nerison. Referred to Committee on
Agriculture, Small Business, and Tourism.
SB73,1,6 1An Act to amend 71.05 (6) (a) 15., 71.05 (6) (b) 47. b., 71.21 (4) (a), 71.26 (2) (a)
24., 71.34 (1k) (g), 71.45 (2) (a) 10. and 77.92 (4); and to create 71.07 (8s), 71.10
3(4) (cf), 71.28 (8s), 71.30 (3) (cf), 71.47 (8s), 71.49 (1) (cf) and 73.155 of the
4statutes; relating to: an income and franchise tax credit for workplace
5wellness programs, granting rule-making authority, and requiring the exercise
6of rule-making authority.
Analysis by the Legislative Reference Bureau
This bill creates an income and franchise tax credit for workplace wellness
programs. The amount of the credit is equal to 30 percent of the amount that an
employer pays in the taxable year to provide a workplace wellness program to any
of the employer's employees who are employed at a small business in this state. A
workplace wellness program is a health or fitness program, as certified by the
Department of Health Services, that is provided with health risk assessments.
For further information see the state 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:
SB73,1
1Section 1. 71.05 (6) (a) 15. of the statutes is amended to read:
SB73,2,82 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
3credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds),
4(2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5h),
5(5i), (5j), (5k), (5r), (5rm), (6n), and (8r), and (8s) and not passed through by a
6partnership, limited liability company, or tax-option corporation that has added that
7amount to the partnership's, company's, or tax-option corporation's income under s.
871.21 (4) or 71.34 (1k) (g).
SB73,2 9Section 2. 71.05 (6) (b) 47. b. of the statutes is amended to read:
SB73,3,510 71.05 (6) (b) 47. b. With respect to partners and members of limited liability
11companies, for taxable years beginning after December 31, 2010, for 2 consecutive
12taxable years beginning with the taxable year in which the partnership's or limited
13liability company's business locates to this state from another state or another
14country and begins doing business in this state, as defined in s. 71.22 (1r), and subject
15to the limitations provided under subd. 47. d. and e., the partner's or member's
16distributive share of taxable income as calculated under section 703 of the Internal
17Revenue Code; plus the items of income and gain under section 702 of the Internal
18Revenue Code, including taxable state and municipal bond interest and excluding
19nontaxable interest income or dividend income from federal government obligations;
20minus the items of loss and deduction under section 702 of the Internal Revenue
21Code, except items that are not deductible under s. 71.21; plus guaranteed payments
22to partners under section 707 (c) of the Internal Revenue Code; plus the credits
23claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy),
24(3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i),
25(5j), (5k), (5r), (5rm), and (8r), and (8s); and plus or minus, as appropriate,

1transitional adjustments, depreciation differences, and basis differences under s.
271.05 (13), (15), (16), (17), and (19), multiplied by the apportionment fraction
3determined in s. 71.04 (4) and subject to s. 71.04 (7) or by separate accounting. No
4amounts subtracted under this subd. 47. b. may be included in the modification
5under par. (b) 9. or 9m.
SB73,3 6Section 3. 71.07 (8s) of the statutes is created to read:
SB73,3,87 71.07 (8s) Workplace wellness program credit. (a) Definitions. In this
8subsection:
SB73,3,99 1. "Claimant" means a person who files a claim under this subsection.
SB73,3,1410 2. "Health risk assessment" means a computer-based health-promotion tool
11consisting of a questionnaire; a biometric health screening to measure vital health
12statistics, including blood pressure, cholesterol, glucose, weight, and height; a
13formula for estimating health risks; an advice database; and a means to generate
14reports.
SB73,3,1515 3. "Small business" means a business that has 50 or fewer employees.
SB73,3,1816 4. "Workplace wellness program" means a health or fitness program certified
17under s. 73.155 (3), and includes health risk assessments and one or more of the
18following programs or services:
SB73,3,1919 a. Chronic disease prevention.
SB73,3,2020 b. Weight management.
SB73,3,2121 c. Stress management.
SB73,3,2222 d. Worker injury prevention programs.
SB73,3,2323 e. Health screenings.
SB73,3,2424 f. Nutrition education.
SB73,3,2525 g. Health or fitness incentive programs.
SB73,4,1
1h. Vaccinations.
SB73,4,22 i. Employee physical examinations.
SB73,4,93 (b) Filing claims. Subject to the limitations provided in this subsection and s.
473.155, a claimant may claim as a credit against the taxes imposed under s. 71.02,
5up to the amount of those taxes, in each taxable year for 3 years, an amount that is
6equal to 30 percent of the amount that the claimant paid in the taxable year to
7provide a workplace wellness program to any of the claimant's employees who are
8employed at a small business in this state, not including any amount paid to acquire,
9construct, rehabilitate, remodel, or repair real property.
SB73,4,1210 (c) Limitations. 1. Except as provided in s. 73.155 (2), the maximum amount
11of the credits that may be claimed by all claimants under this subsection and ss. 71.28
12(8s) and 71.47 (8s) in any fiscal year is $3,000,000.
SB73,4,1513 2. No person may claim a credit under this subsection for a workplace wellness
14program in existence before the effective date of this subdivision .... [LRB inserts
15date].
SB73,4,2316 3. Partnerships, limited liability companies, and tax-option corporations may
17not claim the credit under this subsection, but the eligibility for, and the amount of,
18the credit are based on their payment of amounts under par. (b). A partnership,
19limited liability company, or tax-option corporation shall compute the amount of
20credit that each of its partners, members, or shareholders may claim and shall
21provide that information to each of them. Partners, members of limited liability
22companies, and shareholders of tax-option corporations may claim the credit in
23proportion to their ownership interests.
SB73,4,2524 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
25credit under s. 71.28 (4), applies to the credit under this subsection.
SB73,5,6
12. If a credit computed under this subsection is not entirely offset against
2Wisconsin income or franchise taxes otherwise due, the unused balance may be
3carried forward and credited against Wisconsin income or franchise taxes otherwise
4due for the following 5 taxable years to the extent not offset by these taxes otherwise
5due in all intervening years between the year in which the expense was incurred and
6the year in which the carry-forward credit is claimed.
SB73,4 7Section 4. 71.10 (4) (cf) of the statutes is created to read:
SB73,5,88 71.10 (4) (cf) Workplace wellness program credit under s. 71.07 (8s).
SB73,5 9Section 5. 71.21 (4) (a) of the statutes is amended to read:
SB73,5,1410 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1171.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p),
12(3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm),
13(6n), and (8r), and (8s) and passed through to partners shall be added to the
14partnership's income.
SB73,6 15Section 6. 71.26 (2) (a) 4. of the statutes is amended to read:
SB73,5,2216 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
17(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),
18(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), (8s),
19and (9s) and not passed through by a partnership, limited liability company, or
20tax-option corporation that has added that amount to the partnership's, limited
21liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k)
22(g).
SB73,7 23Section 7. 71.28 (8s) of the statutes is created to read:
SB73,5,2524 71.28 (8s) Workplace wellness program credit. (a) Definitions. In this
25subsection:
SB73,6,1
11. "Claimant" means a person who files a claim under this subsection.
SB73,6,62 2. "Health risk assessment" means a computer-based health-promotion tool
3consisting of a questionnaire; a biometric health screening to measure vital health
4statistics, including blood pressure, cholesterol, glucose, weight, and height; a
5formula for estimating health risks; an advice database; and a means to generate
6reports.
SB73,6,77 3. "Small business" means a business that has 50 or fewer employees.
SB73,6,108 4. "Workplace wellness program" means a health or fitness program certified
9under s. 73.155 (3), and includes health risk assessments and one or more of the
10following programs or services:
SB73,6,1111 a. Chronic disease prevention.
SB73,6,1212 b. Weight management.
SB73,6,1313 c. Stress management.
SB73,6,1414 d. Worker injury prevention programs.
SB73,6,1515 e. Health screenings.
SB73,6,1616 f. Nutrition education.
SB73,6,1717 g. Health or fitness incentive programs.
SB73,6,1818 h. Vaccinations.
SB73,6,1919 i. Employee physical examinations.
SB73,7,220 (b) Filing claims. Subject to the limitations provided in this subsection and s.
2173.155, a claimant may claim as a credit against the taxes imposed under s. 71.23,
22up to the amount of those taxes, in each taxable year for 3 years, an amount that is
23equal to 30 percent of the amount that the claimant paid in the taxable year to
24provide a workplace wellness program to any of the claimant's employees who are

1employed at a small business in this state, not including any amount paid to acquire,
2construct, rehabilitate, remodel, or repair real property.
SB73,7,53 (c) Limitations. 1. Except as provided in s. 73.155 (2), the maximum amount
4of the credits that may be claimed by all claimants under this subsection and ss. 71.07
5(8s) and 71.47 (8s) in any fiscal year is $3,000,000.
SB73,7,86 2. No person may claim a credit under this subsection for a workplace wellness
7program in existence before the effective date of this subdivision .... [LRB inserts
8date].
SB73,7,169 3. Partnerships, limited liability companies, and tax-option corporations may
10not claim the credit under this subsection, but the eligibility for, and the amount of,
11the credit are based on their payment of amounts under par. (b). A partnership,
12limited liability company, or tax-option corporation shall compute the amount of
13credit that each of its partners, members, or shareholders may claim and shall
14provide that information to each of them. Partners, members of limited liability
15companies, and shareholders of tax-option corporations may claim the credit in
16proportion to their ownership interests.
SB73,7,1817 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
18under sub. (4), applies to the credit under this subsection.
SB73,7,2419 2. If a credit computed under this subsection is not entirely offset against
20Wisconsin income or franchise taxes otherwise due, the unused balance may be
21carried forward and credited against Wisconsin income or franchise taxes otherwise
22due for the following 5 taxable years to the extent not offset by these taxes otherwise
23due in all intervening years between the year in which the expense was incurred and
24the year in which the carry-forward credit is claimed.
SB73,8 25Section 8. 71.30 (3) (cf) of the statutes is created to read:
SB73,8,1
171.30 (3) (cf) Workplace wellness program credit under s. 71.28 (8s).
SB73,9 2Section 9. 71.34 (1k) (g) of the statutes is amended to read:
SB73,8,63 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
4corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy),
5(3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j),
6(5k), (5r), (5rm), (6n), and (8r), and (8s) and passed through to shareholders.
SB73,10 7Section 10. 71.45 (2) (a) 10. of the statutes is amended to read:
SB73,8,148 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
9computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
10(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), (8s), and (9s) and not
11passed through by a partnership, limited liability company, or tax-option
12corporation that has added that amount to the partnership's, limited liability
13company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
14the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
SB73,11 15Section 11. 71.47 (8s) of the statutes is created to read:
SB73,8,1716 71.47 (8s) Workplace wellness program credit. (a) Definitions. In this
17subsection:
SB73,8,1818 1. "Claimant" means a person who files a claim under this subsection.
SB73,8,2319 2. "Health risk assessment" means a computer-based health-promotion tool
20consisting of a questionnaire; a biometric health screening to measure vital health
21statistics, including blood pressure, cholesterol, glucose, weight, and height; a
22formula for estimating health risks; an advice database; and a means to generate
23reports.
SB73,8,2424 3. "Small business" means a business that has 50 or fewer employees.
SB73,9,3
14. "Workplace wellness program" means a health or fitness program certified
2under s. 73.155 (3), and includes health risk assessments and one or more of the
3following programs or services:
SB73,9,44 a. Chronic disease prevention.
SB73,9,55 b. Weight management.
SB73,9,66 c. Stress management.
SB73,9,77 d. Worker injury prevention programs.
SB73,9,88 e. Health screenings.
SB73,9,99 f. Nutrition education.
SB73,9,1010 g. Health or fitness incentive programs.
SB73,9,1111 h. Vaccinations.
SB73,9,1212 i. Employee physical examinations.
SB73,9,1913 (b) Filing claims. Subject to the limitations provided in this subsection and s.
1473.155, a claimant may claim as a credit against the taxes imposed under s. 71.43,
15up to the amount of those taxes, in each taxable year for 3 years, an amount that is
16equal to 30 percent of the amount that the claimant paid in the taxable year to
17provide a workplace wellness program to any of the claimant's employees who are
18employed at a small business in this state, not including any amount paid to acquire,
19construct, rehabilitate, remodel, or repair real property.
SB73,9,2220 (c) Limitations. 1. Except as provided in s. 73.155 (2), the maximum amount
21of the credits that may be claimed by all claimants under this subsection and ss. 71.07
22(8s) and 71.28 (8s) in any fiscal year is $3,000,000.
SB73,9,2523 2. No person may claim a credit under this subsection for a workplace wellness
24program in existence before the effective date of this subdivision .... [LRB inserts
25date].
SB73,10,8
13. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
SB73,10,109 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
10credit under s. 71.28 (4), applies to the credit under this subsection.
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