71.07(5k)
(5k) Community rehabilitation program credit. 71.07(5k)(a)1.
1. "Claimant" means a person who files a claim under this subsection.
71.07(5k)(a)2.
2. "Community rehabilitation program" means a nonprofit entity, county, municipality, or state or federal agency that directly provides, or facilitates the provision of, vocational rehabilitation services to individuals who have disabilities to maximize the employment opportunities, including career advancement, of such individuals.
71.07(5k)(a)3.
3. "Vocational rehabilitation services" include education, training, employment, counseling, therapy, placement, and case management.
71.07(5k)(a)4.
4. "Work" includes production, packaging, assembly, food service, custodial service, clerical service, and other commercial activities that improve employment opportunities for individuals who have disabilities.
71.07(5k)(b)
(b)
Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after July 1, 2009, 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 5 percent of the amount the claimant paid in the taxable year to a community rehabilitation program to perform work for the claimant's business, pursuant to a contract.
71.07(5k)(c)1.1. The maximum amount of the credit that any claimant may claim under this subsection in a taxable year is $25,000 for each community rehabilitation program for which the claimant enters into a contract to have the community rehabilitation program perform work for the claimant's business.
71.07(5k)(c)2.
2. No credit may be claimed under this subsection unless the claimant submits with the claimant's return a form, as prescribed by the department of revenue, that verifies that the claimant has entered into a contract with a community rehabilitation program and that the program has received payment from the claimant for work provided by the program, consistent with
par. (b).
71.07(5k)(c)3.
3. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under
par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
71.07(5m)(a)1.
1. "Claimant" means an individual who is eligible to claim the credit under this subsection.
71.07(5m)(a)3.
3. "Household" means a claimant and an individual related to the claimant as husband or wife.
71.07(5m)(a)4.
4. "Net tax liability" means a claimant's income tax liability after he or she completes the computations listed in
s. 71.10 (4) (a) to
(dr).
71.07(5m)(b)
(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, one of the following amounts:
71.07(5m)(b)1.
1. If the claimant is single and his or her adjusted gross income is less than $9,000 in the year to which the claim relates, an amount equal to his or her net tax liability.
71.07(5m)(b)2.
2. If the claimant is single and his or her adjusted gross income is at least $9,000 but less than $10,000 in the year to which the claim relates, an amount that is calculated as follows:
71.07(5m)(b)2.a.
a. Calculate the value of a fraction, the denominator of which is $1,000 and the numerator of which is the difference between the claimant's adjusted gross income and $9,000.
71.07(5m)(b)2.c.
c. Multiply the amount of the claimant's net income tax liability by the amount that is calculated under
subd. 2. b.
71.07(5m)(b)3.
3. If the claimant is married and filing jointly and the sum of the claimant's adjusted gross income and his or her spouse's adjusted gross income is less than $18,000 in the year to which the claim relates, an amount equal to the married couple's net tax liability.
71.07(5m)(b)4.
4. If the claimant is married and filing jointly and the sum of the claimant's adjusted gross income and his or her spouse's adjusted gross income is at least $18,000 but less than $19,000 in the year to which the claim relates, an amount that is calculated as follows:
71.07(5m)(b)4.a.
a. Calculate the value of a fraction, the denominator of which is $1,000 and the numerator of which is the difference between the married couple's adjusted gross income and $18,000.
71.07(5m)(b)4.c.
c. Multiply the amount of the married couple's net income tax liability by the amount that is calculated under
subd. 4. b.
71.07(5m)(b)5.
5. If the claimant is married and filing separately and his or her adjusted gross income is less than $9,000 in the year to which the claim relates, an amount equal to his or her net tax liability.
71.07(5m)(b)6.
6. If the claimant is married and filing separately and his or her adjusted gross income is at least $9,000 but less than $10,000 in the year to which the claim relates, an amount that is calculated as follows:
71.07(5m)(b)6.a.
a. Calculate the value of a fraction, the denominator of which is $1,000 and the numerator of which is the difference between the claimant's adjusted gross income and $9,000.
71.07(5m)(b)6.c.
c. Multiply the amount of the claimant's net income tax liability by the amount that is calculated under
subd. 6. b.
71.07(5m)(c)1.1. No credit may be allowed under this subsection unless it is claimed within the time period under
s. 71.75 (2).
71.07(5m)(c)2.
2. Part-year residents and nonresidents of this state are not eligible for the credit under this subsection.
71.07(5m)(c)3.
3. Except as provided in
subd. 4., only one credit per household is allowed each year.
71.07(5m)(c)4.
4. If a married couple files separately, each spouse may claim the credit calculated under
par. (b) 5. or
6., except a married person living apart from the other spouse and treated as single under section
7703 (b) of the Internal Revenue Code may claim the credit under
par. (b) 1. or
2.
71.07(5m)(c)5.
5. The credit under this subsection may not be claimed by a person who may be claimed as a dependent on the individual income tax return of another taxpayer.
71.07(5m)(d)
(d)
Administration. The department of revenue may enforce the credit under this subsection and may take any action, conduct any proceeding and proceed as it is authorized in respect to taxes under this chapter. The income tax provisions in this chapter relating to assessments, refunds, appeals, collection, interest and penalties apply to the credit under this subsection.
71.07(6)(a)(a) For taxable years beginning before January 1, 1998, married persons filing a joint return, except those who reduce their gross income under section
911 or
931 of the internal revenue code, may claim as a credit against, but not to exceed the amount of, Wisconsin net income taxes otherwise due an amount equal to 2% of the earned income of the spouse with the lower earned income, but not more than $300. In this paragraph, "earned income" means qualified earned income, as defined in section
221 (b) of the internal revenue code as amended to December 31, 1985, plus employee business expenses under section 62 (2) (B) to (D) of that code, allocable to Wisconsin under
s. 71.04, plus amounts received by the individual for services performed in the employ of the individual's spouse minus the amount of disability income excluded under
s. 71.05 (6) (b) 4. and minus any other amount not subject to tax under this chapter. Earned income is computed notwithstanding the fact that each spouse owns an undivided one-half interest in the whole of the marital property. A marital property agreement or unilateral statement under
ch. 766 transferring income between spouses has no effect in computing earned income under this paragraph.
71.07(6)(am)1.1. In this paragraph, "earned income" means qualified earned income, as defined in section
221 (b) of the internal revenue code as amended to December 31, 1985, plus employee business expenses under section 62 (2) (B) to (D) of that code, allocable to Wisconsin under
s. 71.04, plus amounts received by the individual for services performed in the employ of the individual's spouse minus the amount of disability income excluded under
s. 71.05 (6) (b) 4. and minus any other amount not subject to tax under this chapter. Earned income is computed notwithstanding the fact that each spouse owns an undivided one-half interest in the whole of the marital property. A marital property agreement or unilateral statement under
ch. 766 transferring income between spouses has no effect in computing earned income under this paragraph.
71.07(6)(am)2.
2. Married persons filing a joint return, except those who reduce their gross income under section
911 or
931 of the Internal Revenue Code, may claim as a credit against the tax imposed under
s. 71.02, up to the amount of those taxes, an amount equal to one of the following:
71.07(6)(am)2.a.
a. For taxable years beginning after December 31, 1997, and before January 1, 1999, 2.17% of the earned income of the spouse with the lower earned income, but not more than $304.
71.07(6)(am)2.b.
b. For taxable years beginning after December 31, 1998, and before January 1, 2000, 2.5% of the earned income of the spouse with the lower earned income, but not more than $350.
71.07(6)(am)2.c.
c. For taxable years beginning after December 31, 1999, and before January 1, 2001, 2.75% of the earned income of the spouse with the lower earned income, but not more than $440.
71.07(6)(am)2.d.
d. For taxable years beginning after December 31, 2000, 3% of the earned income of the spouse with the lower earned income, but not more than $480.
71.07(6)(b)
(b) A claimant who has filed a timely claim under this subsection may file an amended claim with the department of revenue within 4 years of the last day prescribed by law for filing the original claim.
71.07(6e)
(6e) Veterans and surviving spouses property tax credit. 71.07(6e)(a)1.
1. "Claimant" means an eligible unremarried surviving spouse, an eligible veteran, or an eligible spouse who files a claim under this subsection.
71.07(6e)(a)1m.
1m. "Eligible spouse" means the spouse of an eligible veteran who files a separate return.
71.07(6e)(a)2.
2. "Eligible unremarried surviving spouse" means an unremarried surviving spouse of one of the following, as verified by the department of veterans affairs:
71.07(6e)(a)2.a.
a. An individual who had served on active duty in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces; who was a resident of this state at the time of entry into that active service or who had been a resident of this state for any consecutive 5-year period after entry into that active duty service; and who, while a resident of this state, died while on active duty.
71.07(6e)(a)2.b.
b. An individual who had served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces; who was a resident of this state at the time of entry into that active service or who had been a resident of this state for any consecutive 5-year period after entry into that active duty service; who was a resident of this state at the time of his or her death; and who had either a service-connected disability rating of 100 percent under
38 USC 1114 or
1134 or a 100 percent disability rating based on individual unemployability.
71.07(6e)(a)2.c.
c. An individual who had served in the national guard or a reserve component of the U.S. armed forces; who was a resident of this state at the time of entry into that service or who had been a resident of this state for any consecutive 5-year period after entry into that service; and who, while a resident of this state, died in the line of duty while on active or inactive duty for training purposes.
71.07(6e)(a)3.
3. "Eligible veteran" means an individual who is verified by the department of veterans affairs as meeting all of the following conditions:
71.07(6e)(a)3.a.
a. Served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated in the U.S. armed forces.
71.07(6e)(a)3.b.
b. Was a resident of this state at the time of entry into that active service or had been a resident of this state for any consecutive 5-year period after entry into that service.
71.07(6e)(a)3.c.
c. Is currently a resident of this state for purposes of receiving veterans benefits under
ch. 45.
71.07(6e)(a)3.d.
d. Has either a service-connected disability rating of 100 percent under
38 USC 1114 or
1134 or a 100 percent disability rating based on individual unemployability.
71.07(6e)(a)3e.
3e. "Individual unemployability" means a condition under which a veteran has a service-connected disability rating of either 60 percent under
38 USC 1114 or
1134 or two or more service-connected disability conditions where one condition has at least a 40 percent scheduler rating and the combined scheduler rating for all conditions is at least 70 percent, and has an administrative adjustment added to his or her service-connected disability, due to individual unemployability, such that the federal Department of Veterans Affairs rates the veteran 100 percent disabled.
71.07(6e)(a)5.
5. "Property taxes" means real and personal property taxes, exclusive of special assessments, delinquent interest, and charges for service, paid by a claimant, and the claimant's spouse if filing a joint return, on the eligible veteran's or unremarried surviving spouse's principal dwelling in this state during the taxable year for which credit under this subsection is claimed, less any property taxes paid which are properly includable as a trade or business expense under section
162 of the Internal Revenue Code. If the principal dwelling on which the taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned by spouses as marital property, "property taxes" is that part of property taxes paid that reflects the ownership percentage of the claimant, except that this limitation does not apply to spouses who file a joint return. If the principal dwelling is sold during the taxable year, the "property taxes" for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale or, if not so provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of their respective ownership. "Property taxes" includes monthly municipal permit fees in respect to a principal dwelling collected under
s. 66.0435 (3) (c).
71.07(6e)(b)
(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 the amount of the claimant's property taxes. If the allowable amount of the claim exceeds the income taxes otherwise due on the claimant's income, the amount of the claim not used as an offset against those taxes shall be certified by the department of revenue to the department of administration for payment to the claimant by check, share draft, or other draft from the appropriation under
s. 20.835 (2) (em).
71.07(6e)(c)1.1. No credit may be allowed under this subsection unless it is claimed within the time period under
s. 71.75 (2).
71.07(6e)(c)2.
2. No credit may be allowed under this subsection if the individual, or the individual's spouse, files a claim under
sub. (3m) or
(9) or
subch. VIII or
IX that relates to the same taxable year for which a claim is made under this subsection.
71.07(6e)(c)3.
3. If an eligible veteran and an eligible spouse file separate returns, each spouse may claim a credit under this subsection based on their respective ownership interest in the eligible veteran's principal dwelling.
71.07(6e)(d)
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.
71.07(6m)
(6m) Armed forces member tax credit. 71.07(6m)(a)2.
2. "Military income" means an amount of basic, special or incentive pay income, as those terms are used in
37 USC chapters 3 and
5, received by a claimant from the federal government.
71.07(6m)(b)
(b)
Filing claims. Subject to the limitations and conditions 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, one of the following amounts:
71.07(6m)(b)1.
1. For taxable years beginning before January 1, 2006, an amount up to $200 of military income for services performed by the claimant while he or she is stationed outside of the United States.
71.07(6m)(b)2.
2. For taxable years beginning after December 31, 2005, an amount up to $300 of military income for services performed by the claimant while he or she is stationed outside of the United States.
71.07(6m)(c)1.1. No credit may be allowed under this subsection unless it is claimed within the time period under
s. 71.75 (2).
71.07(6m)(c)2.
2. Part-year residents and nonresidents of this state are not eligible for the credit under this subsection.
71.07(6m)(c)3.
3. If both spouses of a married couple meet the definition of claimant under
par. (a) 1., each spouse may claim the credit under this subsection.
71.07(6m)(d)
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.
71.07(7)(a)(a) In this subsection, "state" includes the District of Columbia, but does not include the commonwealth of Puerto Rico or the several territories organized by Congress.
71.07(7)(b)
(b) If a resident individual, estate or trust pays a net income tax to another state, that resident individual, estate or trust may credit the net tax paid to that other state on that income against the net income tax otherwise payable to the state on income of the same year. The credit may not be allowed unless the income taxed by the other state is also considered income for Wisconsin tax purposes. The credit may not be allowed unless claimed within the time provided in
s. 71.75 (2), but
s. 71.75 (4) does not apply to those credits. For purposes of this paragraph, amounts declared and paid under the income tax law of another state are considered a net income tax paid to that other state only in the year in which the income tax return for that state was required to be filed. Income and franchise taxes paid to another state by a tax-option corporation, partnership, or limited liability company that is treated as a partnership may be claimed as a credit under this paragraph by that corporation's shareholders, that partnership's partners, or that limited liability company's members who are residents of this state and who otherwise qualify under this paragraph.
