AB75-SSA1-CA1, s. 1571f Section 1571f. 71.07 (3w) (bm) 3. of the statutes is created to read:

AB75-SSA1-CA1,101,20 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-SSA1-CA1, s. 1571g Section 1571g. 71.07 (3w) (c) 3. of the statutes is amended to read:

AB75-SSA1-CA1,101,24 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-SSA1-CA1,101,25 448. Page 793, line 23: after that line insert:

AB75-SSA1-CA1,102,2 " Section 1584p. 71.07 (9e) (g) of the statutes is created to read:

AB75-SSA1-CA1,102,6 71.07 (9e) (g) 1. If an individual claims the credit under this subsection and claims the federal advance earned income tax credit, the individual may request that his or her employer add to his or her paycheck an advance payment amount calculated under subd. 2.

AB75-SSA1-CA1,102,12 2. The advance payment amount that an individual's employer shall add to the individual's paycheck, as described in subd. 1., shall be equal to a percentage of the amount that the individual's employer adds to the individual's paycheck as an advance earned income tax credit payment under federal law. The percentage shall be the same percentage as is specified in par. (af), based on the number of qualifying children that the individual has.

AB75-SSA1-CA1,102,16 3. An employer may deduct from the aggregate amount that the employer would otherwise be required to withhold from employee wages and forward to the department, under ss. 71.64 and 71.65, the total amount of any advance payments the employer makes under subd. 2.

AB75-SSA1-CA1,102,20 4. The department shall prepare any forms and instructions that may be necessary to facilitate the addition of the advance payment amount calculated under subd. 2. to an individual's paycheck and any changes to the withholding procedures as described under subd. 3.".

AB75-SSA1-CA1,102,21 449. Page 796, line 1: after "(3p)," insert "(3q),".

AB75-SSA1-CA1,102,22 450. Page 797, line 6: after that line insert:

AB75-SSA1-CA1,102,23 " Section 1593g. 71.10 (5j) of the statutes is created to read:

AB75-SSA1-CA1,103,2 71.10 (5j) Feeding America; Second Harvest food banks checkoff. (a) Definitions. In this subsection:

AB75-SSA1-CA1,103,3 1. "Department" means the department of revenue.

AB75-SSA1-CA1,103,5 2. "Second Harvest" means Second Harvest food banks in Wisconsin that are members of Feeding America.

AB75-SSA1-CA1,103,9 (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-SSA1-CA1,103,12 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-SSA1-CA1,103,16 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-SSA1-CA1,103,19 (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-SSA1-CA1,103,24 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-SSA1-CA1,104,2 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-SSA1-CA1,104,8 (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-SSA1-CA1,104,10 (e) Conditions. If an individual places any conditions on a designation for Second Harvest, the designation is void.

AB75-SSA1-CA1,104,13 (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-SSA1-CA1,104,15 (g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.

AB75-SSA1-CA1,104,18 (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-SSA1-CA1,104,21 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-SSA1-CA1,104,23 2. The total amount received from all designations for Second Harvest made by taxpayers during the previous fiscal year.