LRB-4673/2
JK:skw&cjs
2023 - 2024 LEGISLATURE
January 12, 2024 - Introduced by Representatives Krug, Brandtjen, Bodden, C.
Anderson
, Dittrich, Goeben, Gundrum, Jacobson, Melotik, Ohnstad,
Rettinger, Shankland, Snodgrass and Subeck, cosponsored by Senators
Testin, Ballweg, Carpenter, L. Johnson, Knodl and Spreitzer. Referred to
Committee on Ways and Means.
AB946,1,4 1An Act to amend 20.566 (1) (hp), 71.10 (5s) (d) 1., 71.10 (5s) (d) 4. and 71.10 (5s)
2(d) 5.; and to create 71.10 (5fn) of the statutes; relating to: creating an
3individual income tax checkoff for donations to the Wisconsin Fire & EMS
4Memorial, Inc., and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax checkoff for the Wisconsin Fire &
EMS Memorial, Inc., the proceeds of which support the construction, improvement,
and maintenance of the fire fighters and emergency medical services memorial. The
bill requires that an amount equal to the total amount of designations received, less
the total cost of administering the income tax checkoff procedure, be transferred to
the corporation.
Currently, there are eight permanent checkoffs to which taxpayers may make
a designation. Current law prohibits the Department of Revenue from placing more
than 10 checkoffs, not including temporary checkoffs, on the income tax form.
Current law also requires DOR to remove from the tax forms any checkoffs that do
not generate at least an average of $50,000 of designations per year over the most
recent three-year period. Formerly, a temporary checkoff for the fire fighters and
emergency medical services memorial appeared on the tax forms, but it was removed
by DOR because it failed to generate the required level of designations. The checkoff
created in the bill would be a permanent checkoff.

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:
AB946,1 1Section 1. 20.566 (1) (hp) of the statutes is amended to read:
AB946,2,82 20.566 (1) (hp) Administration of income tax checkoff voluntary payments. The
3amounts in the schedule for the payment of all administrative costs, including data
4processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5fn), (5g),
5(5h), (5i), (5j), (5k), (5km), and (5m), and 71.30 (10). All moneys specified for deposit
6in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5fn) (i),
7(5g) (i), (5h) (i), (5i) (i), (5j) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11)
8(i) shall be credited to this appropriation account.
AB946,2 9Section 2 . 71.10 (5fn) of the statutes is created to read:
AB946,2,1110 71.10 (5fn) Fire fighters and ems memorial checkoff, 2023 and beyond. (a)
11Definitions. In this subsection:
AB946,2,1212 1. “Corporation" means the Wisconsin Fire & EMS Memorial, Inc.
AB946,2,1313 2. “Department" means the department of revenue.
AB946,2,1714 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an
15income tax return who has a tax liability or is entitled to a tax refund may designate
16on the return any amount of additional payment or any amount of a refund due that
17individual for the fire fighters and emergency medical services memorial.
AB946,2,2118 2. `Designation added to tax owed.' If the individual owes any tax, the
19individual shall remit in full the tax due and the amount designated on the return
20for the fire fighters and emergency medical services memorial when the individual
21files a tax return.
AB946,3,5
13. `Designation deducted from refund.' Except as provided in par. (d), if the
2individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
3(3) and (3m), the department shall deduct the amount designated on the return for
4the fire fighters and emergency medical services memorial from the amount of the
5refund.
AB946,3,96 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
7to remit an amount equal to or in excess of the total of the actual tax due, after error
8corrections, and the amount designated on the return for the fire fighters and
9emergency medical services memorial:
AB946,3,1510 1. The department shall reduce the designation for the fire fighters and
11emergency medical services memorial to reflect the amount remitted in excess of the
12actual tax due, after error corrections, if the individual remitted an amount in excess
13of the actual tax due, after error corrections, but less than the total of the actual tax
14due, after error corrections, and the amount originally designated on the return for
15the fire fighters and emergency medical services memorial.
AB946,3,1816 2. The designation for the fire fighters and emergency medical services
17memorial is void if the individual remitted an amount equal to or less than the actual
18tax due, after error corrections.
AB946,3,2519 (d) Errors; insufficient refund. If an individual is owed a refund that does not
20equal or exceed the amount designated on the return for the fire fighters and
21emergency medical services memorial, after crediting under ss. 71.75 (9) and 71.80
22(3) and (3m) and after error corrections, the department shall reduce the designation
23for the fire fighters and emergency medical services memorial to reflect the actual
24amount of the refund that the individual is otherwise owed, after crediting under ss.
2571.75 (9) and 71.80 (3) and (3m) and after error corrections.
AB946,4,2
1(e) Conditions. If an individual places any conditions on a designation for the
2fire fighters and emergency medical services memorial, the designation is void.
AB946,4,63 (f) Void designation. If a designation for the fire fighters and emergency
4medical services memorial is void, the department shall disregard the designation
5and determine amounts due, owed, refunded, and received without regard to the void
6designation.
AB946,4,87 (g) Tax return. The secretary of revenue shall provide a place for the
8designation under this subsection on the individual income tax return.
AB946,4,119 (h) Certification of amounts. Annually, on or before September 15, the
10secretary of revenue shall certify to the department of administration and the state
11treasurer all of the following:
AB946,4,1412 1. The total amount of the administrative costs, including data processing
13costs, incurred by the department in administering this subsection during the
14previous fiscal year.
AB946,4,1715 2. The total amount received from all designations for the fire fighters and
16emergency medical services memorial made by taxpayers during the previous fiscal
17year.
AB946,4,2018 3. The net amount remaining after the administrative costs, including data
19processing costs, under subd. 1. are subtracted from the total received under subd.
202.
AB946,5,221 (i) Appropriations. From the moneys received from designations for the fire
22fighters and emergency medical services memorial, an amount equal to the sum of
23administrative expenses, including data processing costs, certified under par. (h) 1.
24shall be deposited in the general fund and credited to the appropriation account
25under s. 20.566 (1) (hp), and the net amount remaining that is certified under par.

1(h) 3. shall be transferred to the corporation for the construction, improvement, and
2maintenance of the fire fighters and emergency medical services memorial.
AB946,5,103 (j) Amounts subject to refund. Amounts designated for the fire fighters and
4emergency medical services memorial under this subsection are not subject to refund
5to the taxpayer unless the taxpayer submits information to the satisfaction of the
6department, within 18 months after the date on which the taxes are due or the date
7on which the return is filed, whichever is later, that the amount designated is clearly
8in error. Any refund granted by the department under this paragraph shall be
9deducted from the moneys received under this subsection in the fiscal year for which
10the refund is certified.
AB946,3 11Section 3. 71.10 (5s) (d) 1. of the statutes is amended to read:
AB946,5,1612 71.10 (5s) (d) 1. If more than 11 checkoffs exist under this section after August
1314, 2014, and every 2 years thereafter, not including the checkoff under sub. (5fm)
14(5fn), only the 8 highest ranking checkoffs for which designations were made in the
15previous 2-year period may appear on the income tax form for the next 2 taxable
16years.
AB946,4 17Section 4. 71.10 (5s) (d) 4. of the statutes is amended to read:
AB946,5,2018 71.10 (5s) (d) 4. If 10 checkoffs exist under this section after August 14, 2014,
19not including the checkoff under sub. (5fm) (5fn), those 10 checkoffs may appear on
20the income tax form for the next 2 taxable years.
AB946,5 21Section 5. 71.10 (5s) (d) 5. of the statutes is amended to read:
AB946,6,422 71.10 (5s) (d) 5. If 11 checkoffs exist under this section after August 14, 2014,
23not including the checkoff under sub. (5fm) (5fn), only the 9 highest ranking
24checkoffs for which designations were made in the previous 2-year period may
25appear on the income tax form for the next 2 taxable years. The remaining checkoff

1for which designations may be made and which shall be placed on the income tax
2form for the next 2 taxable years, in place of the lowest ranking checkoff, shall be a
3checkoff that has not received any designations during the previous 2-year period.
4This last checkoff shall be selected using the method described under subd. 3.
AB946,6 5Section 6 . Initial applicability.
AB946,6,66 (1) This act first applies to taxable years beginning on January 1, 2024.
AB946,6,77 (End)
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