SB1, s. 1990sg
13Section 1990sg. 71.07 (6e) (a) 3. (intro.) of the statutes is amended to read:
SB1,890,1614
71.07
(6e) (a) 3. (intro.) "Eligible veteran" means an individual
who is at least
1565 years of age and who is verified by the department of veterans affairs as meeting
16all of the following conditions:
SB1, s. 1990si
17Section 1990si. 71.07 (6e) (a) 3. b. of the statutes is amended to read:
SB1,890,2018
71.07
(6e) (a) 3. b. Was a resident of this state at the time of entry into that
19active service
or had been a resident of this state for any consecutive 5-year period
20after entry into that service.
SB1, s. 1990sk
21Section 1990sk. 71.07 (6e) (a) 3. d. of the statutes is amended to read:
SB1,890,2422
71.07
(6e) (a) 3. d. Has
either a service-connected disability rating of 100
23percent under
38 USC 1114 or
1134 or a 100 percent disability rating based on
24individual unemployability.
SB1, s. 1990sm
25Section 1990sm. 71.07 (6e) (a) 3e. of the statutes is created to read:
SB1,891,8
171.07
(6e) (a) 3e. "Individual unemployability" means a condition under which
2a veteran has a service-connected disability rating of either 60 percent under
38
3USC 1114 or
1134 or two or more service-connected disability conditions where one
4condition has at least a 40 percent scheduler rating and the combined scheduler
5rating for all conditions is at least 70 percent, and has an administrative adjustment
6added to his or her service-connected disability, due to individual unemployability,
7such that the federal Department of Veterans Affairs rates the veteran 100 percent
8disabled.
SB1, s. 1991
9Section
1991. 71.08 (1) (intro.) of the statutes is amended to read:
SB1,891,1910
71.08
(1) Imposition. (intro.) If the tax imposed on a natural person, married
11couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
12ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd),
(3c), (3e), (3m),
13(3n),
(3p), (3s), (3t), (3w), (5b), (5d), (5e), (6), (6e), and (9e), 71.28 (1dd), (1de), (1di),
14(1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47 (1dd), (1de),
15(1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and subchs. VIII
16and IX and payments to other states under s. 71.07 (7), is less than the tax under this
17section, there is imposed on that natural person, married couple filing jointly, trust
18or estate, instead of the tax under s. 71.02, an alternative minimum tax computed
19as follows:
SB1, s. 1991h
20Section 1991h. 71.10 (4) (cn) of the statutes is created to read:
SB1,891,2121
71.10
(4) (cn) Biodiesel fuel production credit under s. 71.07 (3h).
SB1, s. 1992m
22Section 1992m. 71.10 (4) (es) of the statutes is created to read:
SB1,891,2323
71.10
(4) (es) Community rehabilitation program credit under s. 71.07 (5k).
SB1, s. 1993
24Section
1993. 71.10 (4) (gc) of the statutes is created to read:
SB1,891,2525
71.10
(4) (gc)
Ethanol and biodiesel fuel pump credit under s. 71.07 (5j).
SB1, s. 1994
1Section
1994. 71.10 (4) (gxx) of the statutes is created to read:
SB1,892,22
71.10
(4) (gxx) Electronic medical records credit under s. 71.07 (5i).
SB1, s. 1994h
3Section 1994h. 71.10 (4) (i) of the statutes is amended to read:
SB1,892,114
71.10
(4) (i) The total of claim of right credit under s. 71.07 (1), farmland
5preservation credit under subch. IX, homestead credit under subch. VIII, farmland
6tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
771.07 (2fd),
dairy manufacturing facility investment credit under s. 71.07 (3p), film
8production services credit under s. 71.07 (5f) (b) 2., veterans and surviving spouses
9property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w),
10earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09,
11and taxes withheld under subch. X.
SB1, s. 1995
12Section
1995. 71.10 (5) (g) of the statutes is amended to read:
SB1,892,1713
71.10
(5) (g)
Tax return. The secretary of revenue shall provide a place for the
14designations under this subsection on the individual income tax return and
, on forms
15printed by the department of revenue, the secretary shall highlight that place on the
16return by a symbol chosen by the department of revenue that relates to endangered
17resources.
SB1, s. 1996
18Section
1996. 71.10 (5e) (g) of the statutes is amended to read:
SB1,892,2319
71.10
(5e) (g)
Tax return. The secretary of revenue shall provide a place for the
20designations under this subsection on the individual income tax return, and
, on
21forms printed by the department of revenue, the secretary shall highlight that place
22on the return by a symbol chosen by the department that relates to a football
23stadium, as defined in s. 229.821 (6).
SB1, s. 1997
24Section
1997. 71.21 (4) of the statutes is amended to read:
SB1,893,4
171.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
2(2dj), (2dL), (2dm), (2ds), (2dx), (3g),
(3h), (3n),
(3p), (3s), (3t), (3w),
(5b), (5e), (5f),
3(5g),
and (5h)
, (5i), (5j), and (5k) and passed through to partners shall be added to the
4partnership's income.
SB1, s. 1998
5Section
1998. 71.22 (4) (L) of the statutes is repealed.
SB1, s. 1999
6Section
1999. 71.22 (4) (m) of the statutes is repealed.
SB1, s. 2000
7Section
2000. 71.22 (4) (n) of the statutes is amended to read: