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: