SB21: Bill Text

SB21,1002,15 71.47 (4m) (a) Definition. In this subsection, "qualified research expenses" means 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 conducted in this state for the taxable year and except that "qualified research expenses" do does not include compensation used in computing the credits credit under subs. (1dj) and sub. (1dx).

SB21,2438 Section 2438. 71.47 (5b) (a) 2. of the statutes is amended to read:

SB21,1002,18 71.47 (5b) (a) 2. "Fund manager" means an investment fund manager certified under s. 235.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.

SB21,2439 Section 2439. 71.47 (5b) (b) 1. of the statutes is amended to read:

SB21,1003,2 71.47 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013 stats., or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may claim as a credit against the tax imposed under s. 71.43, up to the amount of those taxes, 25 percent of the claimant's investment paid to a fund manager that the fund manager invests in a business certified under s. 235.15 (1) or s. 238.15 (1), 2013 stats., or s. 560.205 (1), 2009 stats.

SB21,2440 Section 2440. 71.47 (5b) (b) 2. of the statutes is amended to read:

SB21,1003,12 71.47 (5b) (b) 2. In the case of a partnership, limited liability company, or tax-option corporation, the computation of the 25 percent limitation under subd. 1. shall be determined at the entity level rather than the claimant level and may be allocated among the claimants who make investments in the manner set forth in the entity's organizational documents. The entity shall provide to the department of revenue and to the department of commerce or the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority the names and tax identification numbers of the claimants, the amounts of the credits allocated to the claimants, and the computation of the allocations.

SB21,2441 Section 2441. 71.47 (5b) (d) 3. of the statutes is amended to read:

SB21,1003,18 71.47 (5b) (d) 3. Except as provided under s. 238.15 235.15 (3) (d) (intro.), for investments made after December 31, 2007, if an investment for which a claimant claims a credit under par. (b) is held by the claimant for less than 3 years, the claimant shall pay to the department, in the manner prescribed by the department, the amount of the credit that the claimant received related to the investment.

SB21,2442 Section 2442. 71.47 (5r) (a) 2. of the statutes is amended to read:

SB21,1003,21 71.47 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.52 (1) (c).

SB21,2443 Section 2443. 71.47 (5r) (a) 6. b. of the statutes is amended to read:

SB21,1003,24 71.47 (5r) (a) 6. b. A school approved authorized under s. 38.50 440.52, if the delivery of education occurs in this state.

SB21,2444 Section 2444. 71.47 (6) (a) 3. of the statutes is amended to read:

SB21,1004,14 71.47 (6) (a) 3. For Except as provided in par. (k), for taxable years beginning after December 31, 2013, and before January 1, 2015, any person may claim as a credit against taxes otherwise due under s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for qualified rehabilitated buildings, as defined in section 47 (c) (1) of the Internal Revenue Code, on property located in this state, if the cost of the person's qualified rehabilitation expenditures is at least $50,000 and the rehabilitated property is placed in service after December 31, 2013, and before January 1, 2015, and regardless of whether the rehabilitated property is used for multiple or revenue-providing purposes. No credit may be claimed under this subdivision for property listed as a contributing building in the state register of historic places or in the national register of historic places and no credit may be claimed under this subdivision for nonhistoric, nonresidential property converted into housing if the property has been previously used for housing.

SB21,2445 Section 2445. 71.47 (6) (c) (intro.) of the statutes is amended to read:

SB21,1004,20 71.47 (6) (c) (intro.) No person may claim the credit under par. (a) 2m. unless the claimant includes with the claimant's return a copy of the claimant's certification under s. 238.17 235.17. For certification purposes under s. 238.17 235.17, the claimant shall provide to the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority all of the following:

SB21,2446 Section 2446. 71.47 (6) (i) of the statutes is created to read:

SB21,1005,2 71.47 (6) (i) 1. a. Except as provided in subd. 1. b., if the activity for which a person claims a credit under this subsection creates fewer full-time jobs than projected under s. 235.17 (3) (a), as reported to the department under s. 235.17 (4), the person who claimed the credit shall repay to the department any amount of the credit claimed, as determined by the department, in proportion to the number of full-time jobs created compared to the number of full-time jobs projected.

SB21,1005,4 b. For purposes of subd. 1. a., the person who initially sells or transfer a credit under par. (h) is responsible for repaying the credit.

SB21,1005,9 2. If a person who claims a credit under this subsection and a credit under section 47 of the Internal Revenue Code for the same qualified rehabilitation expenditures is required to repay the full amount of the credit claimed under section 47 of the Internal Revenue Code, the person shall repay to the department the amount of the credit claimed under this subsection.

SB21,2447 Section 2447. 71.47 (6) (k) of the statutes is created to read:

SB21,1005,14 71.47 (6) (k) A person who has incurred qualified rehabilitation expenditures under par. (a) 3. before January 1, 2015, may claim the credit under par. (a) 3. for taxable years beginning after December 31, 2014, even if the property is not placed in service until after December 31, 2014.

SB21,2448 Section 2448. 71.49 (1) (eb) of the statutes is repealed.

SB21,2449 Section 2449. 71.49 (1) (ec) of the statutes is repealed.

SB21,2450 Section 2450. 71.49 (1) (eg) of the statutes is repealed.

SB21,2451 Section 2451. 71.49 (1) (eh) of the statutes is repealed.

SB21,2452 Section 2452. 71.49 (1) (ej) of the statutes is repealed.

SB21,2453 Section 2453. 71.49 (1) (ek) of the statutes is repealed.

SB21,2454 Section 2454. 71.49 (1) (f) of the statutes is amended to read:

SB21,1006,6 71.49 (1) (f) The total of farmland preservation credit under subch. IX, farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing facility investment credit under s. 71.47 (3r), woody biomass harvesting and processing credit under s. 71.47 (3rm), food processing plant and food warehouse investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47 (3w), business development credit under s. 71.47 (3y), film production services credit under s. 71.47 (5f), film production company investment credit under s. 71.47 (5h), beginning farmer and farm asset owner tax credit under s. 71.47 (8r), and estimated tax payments under s. 71.48.

SB21,2455 Section 2455. 71.75 (9) of the statutes is amended to read:

SB21,1006,11 71.75 (9) All refunds, overpayments, or refundable credits under this chapter are subject to attachment under ss. 49.855, 71.93 and 71.935, and no taxpayer has any right to, or interest in, any refund, overpayment, or refundable credit under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed.

SB21,2456 Section 2456. 71.78 (4) (m) of the statutes is amended to read:

SB21,1006,16 71.78 (4) (m) The chief executive officer of the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority and employees of the corporation authority to the extent necessary to administer the development zone program under subch. II III of ch. 238 235.

SB21,2457 Section 2457. 71.80 (3) of the statutes is amended to read:

SB21,1007,8 71.80 (3) Crediting of overpayments on individual or separate returns. In the case of any overpayment, refundable credit, or refund on an individual or separate return, the department, within the applicable period of limitations, may credit the amount of overpayment, refundable credit, or refund, including any interest allowed, against any liability in respect to any tax collected by the department, a debt under s. 71.93 or 71.935 or a certification under s. 49.855 on the part of the person who made the overpayment or received the refundable credit or the refund and shall refund any balance to the person. No person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed. The department shall presume that the overpayment, refundable credit or refund is nonmarital property of the filer. Within 2 years after the crediting, the spouse or former spouse of the person filing the return may file a claim for a refund of amounts credited by the department if the spouse or former spouse shows by clear and convincing evidence that all or part of the state tax overpayment, refundable credit or refund was nonmarital property of the nonobligated spouse.

SB21,2458 Section 2458. 71.80 (3m) (intro.) of the statutes is amended to read:

SB21,1007,19 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married persons, unless within 20 days after the date of the notice under par. (c) the nonobligated spouse shows by clear and convincing evidence that the overpayment, refundable credit or refund is the nonmarital property of the nonobligated spouse, notwithstanding s. 766.55 (2) (d), the department may credit overpayments, refundable credits and refunds, including any interest allowed, resulting from joint returns under this chapter as follows, except that no person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed:

SB21,2459 Section 2459. 71.91 (5) (c) of the statutes is renumbered 71.91 (5) (c) 1. and amended to read:

SB21,1008,5 71.91 (5) (c) 1. A like warrant may be issued to any agent of the department authorized to collect income or franchise taxes, and in the execution thereof of the warrant and collection of said the taxes such the agent shall have the powers of a sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the execution of such the warrant in excess of actual expenses paid in the performance of his or her duty. When a warrant is issued to such the agent he or she may proceed upon the same act as provided in subd. 2. or may execute the warrant in any county of the state designated in the warrant, in the same manner as provided in this subchapter with respect to sheriffs of such counties.

SB21,2460 Section 2460. 71.91 (5) (c) 2. of the statutes is created to read:

SB21,1008,13 71.91 (5) (c) 2. In executing a warrant as described in subd. 1., the agent may conduct, or may engage a 3rd-party entity to conduct, an execution sale of personal property in any county of the state and may sell, or may engage a 3rd-party entity to sell, the personal property in any manner the department believes will bring the highest net bid or price, including Internet-based auctions or sales. The cost of conducting each auction or sale shall be reimbursed to the department out of the proceeds of the auction or sale.

SB21,2461 Section 2461. 71.93 (1) (a) 4. of the statutes is amended to read:

SB21,1008,17 71.93 (1) (a) 4. An amount that the department of children and families may recover under s. 49.138 (5), 49.161, or 49.195 (3) or collect under s. 49.147 (6) (cm), if the department of children and families has certified the amount under s. 49.85.

SB21,2462 Section 2462. 71.93 (3) (c) of the statutes is created to read:

SB21,1008,21 71.93 (3) (c) No person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under this section and ss. 49.855 and 71.935 has been completed.

SB21,2463 Section 2463. 71.93 (8) (b) 1. of the statutes is amended to read:

SB21,1009,11 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the department of revenue shall enter into a written agreement to have the department collect any amount owed to the state agency that is more than 90 days past due, unless negotiations between the agency and debtor are actively ongoing, the debt is the subject of legal action or administrative proceedings, or the agency determines that the debtor is adhering to an acceptable payment arrangement. At least 30 days before the department pursues the collection of any debt referred by a state agency, either the department or the agency shall provide the debtor with a written notice that the debt will be referred to the department for collection. The department may collect amounts owed, pursuant to the written agreement, from the debtor in addition to offsetting the amounts as provided under sub. (3). The department shall charge each debtor whose debt is subject to collection under this paragraph an amount for administrative expenses a collection fee and that amount shall be credited to the appropriation under s. 20.566 (1) (h).

SB21,2464 Section 2464. 71.935 (6) of the statutes is created to read:

SB21,1009,15 71.935 (6) No person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under this section and ss. 49.855 and 71.93 has been completed.

SB21,2465 Section 2465. 73.03 (2a) of the statutes is amended to read:

SB21,1010,23 73.03 (2a) To prepare and publish, in electronic form and on the Internet, assessment manuals. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information considered valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1g., and guidelines for distinguishing between land and improvements to land. The manual shall specify the evidence to be exchanged under s. 70.47 (7) (c) and (16) (c). The cost of the development, preparation, and Internet publication of the manual and of revisions and amendments to it shall be paid from the appropriation under s. 20.566 (2) (bm).

SB21,2466 Section 2466. 73.03 (28) of the statutes is amended to read:

SB21,1011,9 73.03 (28) To enter into contracts to collect delinquent Wisconsin taxes. The department shall allocate a portion of the amounts collected under ch. 78, except the amounts collected under s. 78.01, through those contracts to the appropriation under s. 20.566 (1) (hm) to pay contract and court costs. The department shall allocate the remainder of those collections to the transportation fund under s. 25.40. The department shall allocate a portion of the amount collected under chs. 71, 72, 77 and 139 through those contracts to the appropriation under s. 20.566 (1) (hm) to pay contract and court costs. The department shall allocate the remainder of those collections to the general fund.

SB21,2467 Section 2467. 73.03 (35) of the statutes is amended to read:

SB21,1011,19 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), or 76.636 if granting the full amount claimed would violate a requirement under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., or would bring the total of the credits granted to that claimant under all of those subsections over the limit for that claimant under s. 235.368, 235.395 (2) (b), or 235.397 (5) (b) or s. 238.368, 2013 stats., 238.395 (2) (b), 2013 stats., or 238.397 (5) (b), 2013 stats., or s. 560.768, 2009 stats., s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.

SB21,2468 Section 2468. 73.03 (35m) of the statutes is amended to read:

SB21,1012,2 73.03 (35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g), or 71.47 (3g), if granting the full amount claimed would violate a requirement under s. 235.23 or s. 238.23, 2013 stats., or s. 560.96, 2009 stats., or would bring the total of the credits claimed under ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit for all claimants under s. 235.23 (2) or s. 238.23 (2), 2013 stats., or s. 560.96 (2), 2009 stats.

SB21,2469 Section 2469. 73.03 (49) (e) 4. of the statutes is amended to read:

SB21,1012,5 73.03 (49) (e) 4. An agricultural economist employed by the University of Wisconsin System Authority.

SB21,2470 Section 2470. 73.03 (63) of the statutes is amended to read:

SB21,1012,16 73.03 (63) Notwithstanding the amount limitations specified under s. 560.205 (3) (d), 2009 stats., or s. 238.15 (3) (d), 2013 stats., or s. 235.15 (3) (d), in consultation with the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.

SB21,2471 Section 2471 . 73.0301 (1) (d) 3. of the statutes is amended to read:

SB21,1012,23 73.0301 (1) (d) 3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).

SB21,2472 Section 2472 . 73.0301 (1) (d) 3. of the statutes, as affected by 2015 Wisconsin Act .... (this act), is amended to read:

SB21,1013,6 73.0301 (1) (d) 3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit license for operation of a campground specified in s. 254.47 (1) 97.67 (1).

SB21,2473 Section 2473. 73.0301 (1) (d) 3m. of the statutes is amended to read:

SB21,1013,10 73.0301 (1) (d) 3m. A license or certificate issued by the department of workforce development under s. 102.17 (1) (c), 103.275 (2) (b), 103.34 (3) (c), 103.91 (1), 103.92 (3), 104.07 (1) or (2), or 105.13 (1).

SB21,2474 Section 2474. 73.0301 (1) (d) 6. of the statutes is amended to read:

SB21,1013,16 73.0301 (1) (d) 6. A license or certificate of registration issued by the department of financial institutions, or a division of it, and professional standards under ss. 138.09, 138.12, 138.14, 202.12 to 202.14, 202.22, 217.06, 218.0101 to 218.0163, 218.02, 218.04, 218.05, 224.72, 224.725, 224.93, or under subch. IV of ch. 551.

SB21,2475 Section 2475. 73.0301 (1) (d) 12. of the statutes is amended to read:

SB21,1013,20 73.0301 (1) (d) 12. A license issued under s. 102.17 (1) (c), 628.04, 628.92 (1), 632.69 (2), or 633.14, a registration under s. 628.92 (2), or a temporary license issued under s. 628.09.

SB21,2476 Section 2476. 73.0301 (1) (e) of the statutes is amended to read:

SB21,1014,4 73.0301 (1) (e) "Licensing department" means the department of administration; the department of agriculture, trade and consumer protection; the board of commissioners of public lands; the department of children and families; the government accountability board; the department of financial institutions and professional standards; the department of health services; the department of natural resources; the department of public instruction; the department of safety and professional services; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

SB21,2477 Section 2477. 73.06 (1) of the statutes is amended to read:

SB21,1014,21 73.06 (1) The department of revenue, through its supervisors of equalization, shall have complete supervision and direction of the work of the local assessors. It shall annually, or more often if deemed necessary at a time which in its judgment is best calculated to obtain the ends sought, call a meeting of all local assessors for conference and instruction relative to their duties in the valuation and assessment of property. The department of revenue may also call a similar meeting of local clerks and other officials for conference and instruction relative to their duties in the valuation and assessment of property. Each official upon notice by mail from the supervisor shall attend the meeting, and shall receive travel expenses from his or her residence to the meeting site and return and the compensation and mileage that the board establishes, but not less than $5 per day and 6 cents per mile; except that in counties having a population of 500,000 or more, no compensation, travel expense or mileage shall be allowed. This compensation shall be paid out of the treasury of the county in which the local official resides upon the certificate of the supervisor of equalization showing attendance and travel, as certificates of witnesses and jurors are paid.

SB21,2478 Section 2478. 73.06 (8) of the statutes is amended to read:

SB21,1014,24 73.06 (8) For purposes of this section "local assessor" includes the county and regional assessment unit assessors under s. 70.99 70.991.

SB21,2479 Section 2479. 73.08 of the statutes is repealed.

SB21,2480 Section 2480. 73.09 (1) of the statutes is amended to read:

SB21,1015,7 73.09 (1) Local assessment personnel. The department of revenue shall establish by rule the level of certification under sub. (3), the continuing education requirements under sub. (4), examinations under sub. (5), and the requirements for and responsibilities associated with temporary certification under sub. (6) for all assessors and assessment personnel of each local unit of government and for county and regional assessor systems under s. 70.99 70.991.

SB21,2481 Section 2481. 73.09 (2) of the statutes is amended to read:

SB21,1015,19 73.09 (2) Department of revenue assessment personnel. The requirements established for local assessment personnel under sub. (1) shall also apply to department of revenue assessment personnel commencing on January 1, 1981. The office division of state employment relations personnel management in the department of administration with the assistance of the department of revenue shall determine the position classifications for which certification shall apply within the department of revenue. The first level of certification shall be obtained within 100 days of the employee's appointment a timeframe consistent with the department of revenue's employment practices. The department of revenue in consultation with the office division of state employment relations personnel management shall establish requirements for obtaining higher levels of assessor certification.

SB21,2482 Section 2482. 73.09 (4) (a) of the statutes is amended to read: