Amendment AA122-ASA1-AB75

AB75-ASA1-AA122,35,16 "(15m) Dane County highway projects. An authority created under sub. (2) (b) may transfer revenues from taxes imposed by the authority under sub. (4) (s) to any political subdivision within the authority's jurisdictional area to fund highway projects within the authority's jurisdictional area. If any transfer is made under this subsection, the authority's board shall determine the recipients and amounts of all such transfers.".

AB75-ASA1-AA122,35,18 167. Page 746, line 25: delete "subs. (4) (b), (4a) (f), and (4d)" and substitute "sub. (3m) (c)".

AB75-ASA1-AA122,35,20 168. Page 747, line 14: delete "s. 66.1039," and substitute "s. 66.1038 or 66.1039,".

AB75-ASA1-AA122,35,21 169. Page 747, line 24: after that line insert:

AB75-ASA1-AA122,35,22 " Section 1516c. 70.11 (3m) of the statutes is created to read:

AB75-ASA1-AA122,36,2 70.11 (3m) Student housing facilities. (a) All real and personal property of a housing facility for which all of the following applies:

AB75-ASA1-AA122,36,3 1. The facility is owned by a nonprofit organization.

AB75-ASA1-AA122,36,6 2. At least 90 percent of the facility's residents are students enrolled at a public or private institution of higher education and the facility houses no more than 300 such students.

AB75-ASA1-AA122,36,9 3. The facility offers support services and outreach programs to its residents, the public or private institution of higher education at which the student residents are enrolled, and the public.

AB75-ASA1-AA122,36,11 (b) If a nonprofit organization owns more than one housing facility, as described under par. (a), the exemption applies to only one facility, at one location.

AB75-ASA1-AA122,36,13 (c) Leasing a part of the property described in this subsection does not render it taxable if the lessor uses the leasehold income only for the following:

AB75-ASA1-AA122,36,14 1. Maintenance of the leased property.

AB75-ASA1-AA122,36,15 2. Construction debt retirement of the leased property.

AB75-ASA1-AA122,36,17 3. The purposes for which the exemption under section 501 (c) (3) of the Internal Revenue Code is granted to the nonprofit organization that owns the facility.".

AB75-ASA1-AA122,36,19 170. Page 748, line 1: delete the material beginning with that line and ending with page 753, line 5.

AB75-ASA1-AA122,36,21 171. Page 772, line 18: delete "KRM" and substitute "southeastern regional transit".

AB75-ASA1-AA122,36,22 172. Page 782, line 2: delete "2011" and substitute "2009".

AB75-ASA1-AA122,36,23 173. Page 782, line 20: after that line insert:

AB75-ASA1-AA122,37,3 "3. The maximum amount of credits that may be awarded under this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January 1, 2010, and ending on June 30, 2013, is $14,500,000.".

AB75-ASA1-AA122,37,7 174. Page 783, line 2: after "(bb)" insert ", except that the amounts certified under this subdivision for taxable years beginning after December 31, 2009, and before January 1, 2012, shall be paid in taxable years beginning after December 31, 2011".

AB75-ASA1-AA122,37,8 175. Page 783, line 5: after that line insert:

AB75-ASA1-AA122,37,10 " Section 1571d. 71.07 (3w) (bm) 1. of the statutes, as affected by 2009 Wisconsin Act 11, is amended to read:

AB75-ASA1-AA122,37,20 71.07 (3w) (bm) 1. In addition to the credits under par. (b) and subd. subds. 2. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB75-ASA1-AA122, s. 1571e Section 1571e. 71.07 (3w) (bm) 2. of the statutes, as created by 2009 Wisconsin Act 11, is amended to read:

AB75-ASA1-AA122,38,11 71.07 (3w) (bm) 2. In addition to the credits under par. (b) and subd. subds. 1. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB75-ASA1-AA122, s. 1571f Section 1571f. 71.07 (3w) (bm) 3. of the statutes is created to read:

AB75-ASA1-AA122,38,18 71.07 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and 2., and subject to the limitations provided in this subsection and s. 560.799, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 up to 10 percent of the claimant's significant capital expenditures, as determined by the department of commerce under s. 560.799 (5m).

AB75-ASA1-AA122, s. 1571g Section 1571g. 71.07 (3w) (c) 3. of the statutes is amended to read:

AB75-ASA1-AA122,38,22 71.07 (3w) (c) 3. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.799 (5) or (5m).".

AB75-ASA1-AA122,38,23 176. Page 797, line 6: after that line insert:

AB75-ASA1-AA122,38,24 " Section 1593g. 71.10 (5j) of the statutes is created to read:

AB75-ASA1-AA122,39,2 71.10 (5j) Feeding America; Second Harvest food banks checkoff. (a) Definitions. In this subsection:

AB75-ASA1-AA122,39,3 1. "Department" means the department of revenue.

AB75-ASA1-AA122,39,5 2. "Second Harvest" means Second Harvest food banks in Wisconsin that are members of Feeding America.

AB75-ASA1-AA122,39,9 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for Second Harvest.

AB75-ASA1-AA122,39,12 2. `Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for Second Harvest when the individual files a tax return.

AB75-ASA1-AA122,39,16 3. `Designation deducted from refund.' Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department shall deduct the amount designated on the return for Second Harvest from the amount of the refund.

AB75-ASA1-AA122,39,19 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for Second Harvest:

AB75-ASA1-AA122,39,24 1. The department shall reduce the designation for Second Harvest to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for Second Harvest.

AB75-ASA1-AA122,40,2 2. The designation for Second Harvest is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.

AB75-ASA1-AA122,40,8 (d) Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for Second Harvest, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for Second Harvest to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.

AB75-ASA1-AA122,40,10 (e) Conditions. If an individual places any conditions on a designation for Second Harvest, the designation is void.

AB75-ASA1-AA122,40,13 (f) Void designation. If a designation for Second Harvest is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.

AB75-ASA1-AA122,40,15 (g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.

AB75-ASA1-AA122,40,18 (h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of administration and the state treasurer all of the following:

AB75-ASA1-AA122,40,21 1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.

AB75-ASA1-AA122,40,23 2. The total amount received from all designations for Second Harvest made by taxpayers during the previous fiscal year.

AB75-ASA1-AA122,41,3 3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.

AB75-ASA1-AA122,41,9 (i) Appropriations. From the moneys received from designations for Second Harvest, an amount equal to the sum of administrative expenses, including data processing costs, certified under par. (h) 1. shall be deposited in the general fund and credited to the appropriation account under s. 20.566 (1) (hp), and the department shall annually pay the following percentages of the net amount remaining that is certified under par. (h) 3. from the appropriation under s. 20.855 (4) (ge):

AB75-ASA1-AA122,41,10 1. Sixty-five percent to Second Harvest that is located in the city of Milwaukee.

AB75-ASA1-AA122,41,11 2. Twenty percent to Second Harvest that is located in the city of Madison.

AB75-ASA1-AA122,41,12 3. Fifteen percent to Second Harvest that is located in the city of Eau Claire.

AB75-ASA1-AA122,41,19 (j) Amounts subject to refund. Amounts designated for Second Harvest under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.".

AB75-ASA1-AA122,41,20 177. Page 797, line 6: after that line insert:

AB75-ASA1-AA122,41,21 " Section 1593e. 71.10 (5i) of the statutes is created to read:

AB75-ASA1-AA122,41,23 71.10 (5i) Military family relief fund checkoff. (a) Definitions. In this subsection:

AB75-ASA1-AA122,41,24 1. "Department" means the department of revenue.

AB75-ASA1-AA122,41,25 2. "Military family relief fund" means the fund under s. 25.38.

AB75-ASA1-AA122,42,5 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for the military family relief fund.

AB75-ASA1-AA122,42,8 2. `Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for the military family relief fund when the individual files a tax return.

AB75-ASA1-AA122,42,12 3. `Designation deducted from refund.' Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department shall deduct the amount designated on the return for the military family relief fund from the amount of the refund.

AB75-ASA1-AA122,42,16 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for the military family relief fund:

AB75-ASA1-AA122,42,22 1. The department shall reduce the designation for the military family relief fund to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for the military family relief fund.

AB75-ASA1-AA122,42,24 2. The designation for the military family relief fund is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.

AB75-ASA1-AA122,43,7 (d) Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for the military family relief fund, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for the military family relief fund to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.

AB75-ASA1-AA122,43,9 (e) Conditions. If an individual places any conditions on a designation for the military family relief fund, the designation is void.

AB75-ASA1-AA122,43,12 (f) Void designation. If a designation for the military family relief fund is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.

AB75-ASA1-AA122,43,14 (g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.

AB75-ASA1-AA122,43,17 (h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of military affairs, the department of administration, and the state treasurer all of the following:

AB75-ASA1-AA122,43,20 1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.

AB75-ASA1-AA122,43,22 2. The total amount received from all designations for the military family relief fund made by taxpayers during the previous fiscal year.

AB75-ASA1-AA122,43,25 3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.

AB75-ASA1-AA122,44,6 (i) Appropriations. From the moneys received from designations for the military family relief fund, an amount equal to the sum of administrative expenses, including data processing costs, certified under par. (h) 1. shall be deposited in the general fund and credited to the appropriation account under s. 20.566 (1) (hp), and the net amount remaining that is certified under par. (h) 3. shall be deposited in the military family relief fund and credited to the appropriation under s. 20.465 (2) (r).

AB75-ASA1-AA122,44,13 (j) Amounts subject to refund. Amounts designated for the military family relief fund under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.".

AB75-ASA1-AA122,44,14 178. Page 836, line 25: after that line insert:

AB75-ASA1-AA122,44,15 " Section 1621eb. 71.255 (2m) of the statutes is created to read:

AB75-ASA1-AA122,45,4 71.255 (2m) Election to include every member of commonly controlled group. (a) The designated agent as provided in sub. (7) may elect, without first obtaining written approval from the department, to include in its combined group every corporation in its commonly controlled group, regardless of whether such corporations are engaged in the same unitary business as the designated agent. Corporations included in the combined group by operation of this election are required to use combined reporting only to the extent described in sub. (2). The commonly controlled group shall calculate its Wisconsin income and apportionment factors as provided under subs. (3), (4), and (5), and all income of all members of the commonly controlled group, whether or not such income would otherwise be subject to apportionment or allocable to a particular state in the absence of an election under this subsection, shall be treated as apportionable income for purposes of the combined report.

AB75-ASA1-AA122,45,8 (b) The election under this subsection shall be executed by the designated agent on an original, timely filed combined report. Any corporation that becomes includable in the commonly controlled group subsequent to the year of election shall have waived any objection to its inclusion in the combined report.

AB75-ASA1-AA122,45,17 (c) An election under this subsection shall be binding for and applicable to the taxable year for which it is made and for the next 9 taxable years. An election may be renewed for another 10 taxable years, without prior written approval from the department after it has been in effect for 10 taxable years. The renewal shall be made on an original, timely filed return for the first taxable year after the completion of a 10-year period for which an election under this subsection was in place. An election that is not renewed shall be revoked. In the case of a revocation, a new election under this subsection shall not be permitted in any of the immediately following 3 taxable years.

AB75-ASA1-AA122,45,21 (d) The department shall disregard the tax effect of an election under this subsection, or disallow the election, with respect to any controlled group member or members for any year of the election period, if the department determines that the election has the effect of tax avoidance.".

AB75-ASA1-AA122,45,22 179. Page 838, line 5: after that line insert:

AB75-ASA1-AA122,45,24 " Section 1621km. 71.255 (6) (a) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1-AA122,46,9 71.255 (6) (a) Except as provided in par. pars. (b) and (c), no tax credit, Wisconsin net business loss carry-forward, or other post-apportionment deduction earned by one member of the combined group, but not fully used by or allowed to that member, may be used in whole or in part by another member of the combined group or applied in whole or in part against the total income of the combined group. A member of a combined group may use a carry-forward of a credit, Wisconsin net business loss carry-forward, or other post-apportionment deduction otherwise allowable under s. 71.26 or 71.45, that was incurred by that same member in a taxable year beginning before March 6 January 1, 2009.".

AB75-ASA1-AA122,46,10 180. Page 838, line 20: after that line insert:

AB75-ASA1-AA122,46,11 " Section 1621Ld. 71.255 (6) (c) of the statutes is created to read:

AB75-ASA1-AA122,46,18 71.255 (6) (c) 1. Subject to the limitations provided under s. 71.26 (3) (n), for each taxable year that a corporation that is a member of a combined group has an unused credit or credit carry-forward under s. 71.28 (4) or (5) or 71.47 (4) or (5), the corporation may, after using that credit or credit carry-forward to offset its own tax liability for the taxable year, use that credit or credit carry-forward to offset the tax liability of all other members of the combined group on a proportionate basis, to the extent such tax liability is attributable to the unitary business.

AB75-ASA1-AA122,46,21 2. Unless otherwise provided by the department by rule, if the corporation may no longer be included in the combined group, as determined by this section, the corporation's unused credits shall be available only to that corporation.".

AB75-ASA1-AA122,46,22 181. Page 839, line 24: after "under s." insert "66.1038 or".

AB75-ASA1-AA122,46,23 182. Page 887, line 2: delete "2011" and substitute "2009".