LRBs0205/3
MES:jld&kjf:rs
2011 - 2012 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2011 ASSEMBLY BILL 242
October 19, 2011 - Offered by Representative Strachota.
AB242-ASA1,1,8
1An Act to amend 20.250 (2) (g), 71.10 (5) (b) 1., 71.10 (5) (g), 71.10 (5e) (b) 1.,
271.10 (5e) (g), 71.10 (5f) (title), 71.10 (5f) (a) 1., 71.10 (5f) (b) 1., 71.10 (5f) (b) 2.,
371.10 (5f) (b) 3., 71.10 (5f) (c) to (f), 71.10 (5f) (h) 2., 71.10 (5f) (i), 71.10 (5f) (j),
471.10 (5g) (b) 1., 71.10 (5h) (b) 1., 71.10 (5i) (b) 1., 71.10 (5j) (b) 1., 71.10 (5k) (b)
51., 71.10 (5m) (b) 1., 71.30 (10) (g), 71.30 (11) (g), 255.055 (title), 255.055 (1) and
6255.055 (2); and
to create 71.10 (5h) (k) and 71.10 (5s) of the statutes;
relating
7to: limiting the number of individual income tax checkoffs and combining the
8breast cancer and prostate cancer checkoffs into a checkoff for cancer research.
Analysis by the Legislative Reference Bureau
Under current law, an individual income tax check-off procedure exists that
allows an individual who files a return to designate any amount of additional
payment or any amount of a refund due for the endangered resources program.
Similar checkoffs exist to provide payments to several other programs, including a
veterans trust fund, prostate cancer research, multiple sclerosis programs, a fire
fighters memorial, which is temporary and expires after $400,000 is designated, and
a breast cancer research program, and to provide a donation to a professional football
stadium district.
For taxable years beginning after December 31, 2011, taxpayers may not have
the opportunity to make such a designation to more than ten checkoffs, not including
temporary checkoffs, and no temporary checkoffs may be created after December 31,
2011. The substitute amendment also prohibits the Department of Revenue (DOR)
from placing more than ten checkoffs on the income tax form, and repeals the current
law provision that requires DOR to highlight certain checkoffs with a symbol. Other
than a checkoff created in a bill that is introduced in both houses of the legislature
before June 1, 2011, if any checkoff is created after December 31, 2011, and before
January 1, 2015, it may not appear on the tax form, and no designations may be made
to the checkoff, before January 1, 2015.
Beginning in September 2014, and every two years thereafter, the substitute
amendment requires the secretary of revenue to rank the checkoffs in order of the
amount of designations received during the previous two-year period.
If more than 11 checkoffs exist, not including temporary checkoffs, only the top
eight checkoffs, in terms of designations received, may appear on the tax form for the
next two years, and the ninth and tenth places on the tax form will be taken by
checkoffs that haven't received any designations during the previous two-year
period. The new checkoffs that appear on the form will be the oldest checkoffs, based
on the date on which such a checkoff was added to a list of eligible checkoffs by DOR
and by the date on which a checkoff took effect.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB242-ASA1,2,52
20.250
(2) (g)
Breast cancer
Cancer research. As a continuing appropriation,
3from moneys received as amounts designated under s. 71.10 (5f) (b), 50 percent of the
4net amounts certified under s. 71.10 (5f) (h) 3., for
breast cancer research under s.
5255.055.
AB242-ASA1, s. 2
6Section
2. 71.10 (5) (b) 1. of the statutes is amended to read:
AB242-ASA1,2,107
71.10
(5) (b) 1. `Designation on return.'
Any Subject to sub. (5s), any individual
8filing an income tax return may designate on the return any amount of additional
9payment or any amount of a refund due that individual for the endangered resources
10program.
AB242-ASA1,3,62
71.10
(5) (g)
Tax return. The secretary of revenue shall provide a place for the
3designations under this subsection on the individual income tax return
and, on forms
4printed by the department of revenue, the secretary shall highlight that place on the
5return by a symbol chosen by the department of revenue that relates to endangered
6resources.
AB242-ASA1, s. 4
7Section
4. 71.10 (5e) (b) 1. of the statutes is amended to read:
AB242-ASA1,3,118
71.10
(5e) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 9individual filing an income tax return who has a tax liability or is entitled to a tax
10refund may designate on the return any amount of additional payment or any
11amount of a refund due that individual as a football donation.
AB242-ASA1, s. 5
12Section
5. 71.10 (5e) (g) of the statutes is amended to read:
AB242-ASA1,3,1713
71.10
(5e) (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
15forms printed by the department of revenue, the secretary shall highlight that place
16on the return by a symbol chosen by the department that relates to a football
17stadium, as defined in s. 229.821 (6).
AB242-ASA1, s. 6
18Section
6. 71.10 (5f) (title) of the statutes is amended to read:
AB242-ASA1,3,1919
71.10
(5f) (title)
Breast cancer Cancer research program.
AB242-ASA1, s. 7
20Section
7. 71.10 (5f) (a) 1. of the statutes is amended to read:
AB242-ASA1,3,2321
71.10
(5f) (a) 1. "
Breast cancer
Cancer research program" means the program
22under s. 255.055 that provides moneys for
breast cancer research and the payment
23of administrative expenses related to the administration of this subsection.
AB242-ASA1, s. 8
24Section
8. 71.10 (5f) (b) 1. of the statutes is amended to read:
AB242-ASA1,4,4
171.10
(5f) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 2individual filing an income tax return who has a tax liability or is entitled to a tax
3refund may designate on the return any amount of additional payment or any
4amount of a refund due that individual for the
breast cancer research program.
AB242-ASA1, s. 9
5Section
9. 71.10 (5f) (b) 2. of the statutes is amended to read:
AB242-ASA1,4,86
71.10
(5f) (b) 2. `Designation added to tax owed.' If the individual owes any tax,
7the individual shall remit in full the tax due and the amount designated on the return
8for the
breast cancer research program when the individual files a tax return.
AB242-ASA1,4,1310
71.10
(5f) (b) 3. `Designation deducted from refund.' Except as provided in par.
11(d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9)
12and 71.80 (3), the department of revenue shall deduct the amount designated on the
13return for the
breast cancer research program from the amount of the refund.
AB242-ASA1, s. 11
14Section
11. 71.10 (5f) (c) to (f) of the statutes are amended to read:
AB242-ASA1,4,1815
71.10
(5f) (c)
Errors; failure to remit correct amount. If an individual who owes
16taxes fails to remit an amount equal to or in excess of the total of the actual tax due,
17after error corrections, and the amount designated on the return for the
breast cancer
18research program:
AB242-ASA1,4,2419
1. The department shall reduce the designation for the
breast cancer research
20program to reflect the amount remitted in excess of the actual tax due, after error
21corrections, if the individual remitted an amount in excess of the actual tax due, after
22error corrections, but less than the total of the actual tax due, after error corrections,
23and the amount originally designated on the return for the
breast cancer research
24program.
AB242-ASA1,5,3
12. The designation for the
breast cancer research program is void if the
2individual remitted an amount equal to or less than the actual tax due, after error
3corrections.
AB242-ASA1,5,94
(d)
Errors; insufficient refund. If an individual is owed a refund which does not
5equal or exceed the amount designated on the return for the
breast cancer research
6program, after crediting under ss. 71.75 (9) and 71.80 (3) and after error corrections,
7the department shall reduce the designation for the
breast cancer research program
8to reflect the actual amount of the refund that the individual is otherwise owed, after
9crediting under ss. 71.75 (9) and 71.80 (3) and after error corrections.
AB242-ASA1,5,1110
(e)
Conditions. If an individual places any conditions on a designation for the
11breast cancer research program, the designation is void.
AB242-ASA1,5,1412
(f)
Void designation. If a designation for the
breast cancer research program
13is void, the department shall disregard the designation and determine amounts due,
14owed, refunded, and received without regard to the void designation.
AB242-ASA1, s. 12
15Section
12. 71.10 (5f) (h) 2. of the statutes is amended to read:
AB242-ASA1,5,1716
71.10
(5f) (h) 2. The total amount received from all designations for the
breast 17cancer research program made by taxpayers during the previous fiscal year.
AB242-ASA1,6,320
71.10
(5f) (i)
Appropriations. From the moneys received from designations for
21the
breast cancer research program, an amount equal to the sum of administrative
22expenses, including data processing costs, certified under par. (h) 1. shall be
23deposited in the general fund and credited to the appropriation account under s.
2420.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,
25an amount equal to 50 percent shall be credited to the appropriation account under
1s. 20.250 (2) (g) and an amount equal to 50 percent shall be credited to the
2appropriation account under s. 20.285 (1) (k) for
breast cancer research conducted
3by the University of Wisconsin Carbone Cancer Center.
AB242-ASA1,6,125
71.10
(5f) (j)
Amounts subject to refund. Amounts designated for the
breast 6cancer research program under this subsection are not subject to refund to the
7taxpayer unless the taxpayer submits information to the satisfaction of the
8department, within 18 months after the date on which the taxes are due or the date
9on which the return is filed, whichever is later, that the amount designated is clearly
10in error. Any refund granted by the department under this paragraph shall be
11deducted from the moneys received under this subsection in the fiscal year for which
12the refund is certified.
AB242-ASA1, s. 15
13Section
15. 71.10 (5g) (b) 1. of the statutes is amended to read:
AB242-ASA1,6,1714
71.10
(5g) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 15individual filing an income tax return who has a tax liability or is entitled to a tax
16refund may designate on the return any amount of additional payment or any
17amount of a refund due that individual as a veterans trust fund donation.
AB242-ASA1, s. 16
18Section
16. 71.10 (5h) (b) 1. of the statutes is amended to read:
AB242-ASA1,6,2219
71.10
(5h) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 20individual filing an income tax return who has a tax liability or is entitled to a tax
21refund may designate on the return any amount of additional payment or any
22amount of a refund due that individual for the prostate cancer research program.
