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.
AB242-ASA1,6,2524
71.10
(5h) (k)
Sunset. This subsection does not apply to any taxable year that
25begins after December 31, 2011.
AB242-ASA1,7,52
71.10
(5i) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 3individual filing an income tax return who has a tax liability or is entitled to a tax
4refund may designate on the return any amount of additional payment or any
5amount of a refund due that individual for the military family relief fund.
AB242-ASA1,7,107
71.10
(5j) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 8individual filing an income tax return who has a tax liability or is entitled to a tax
9refund may designate on the return any amount of additional payment or any
10amount of a refund due that individual for Second Harvest.
AB242-ASA1,7,1613
71.10
(5k) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 14individual filing an income tax return who has a tax liability or is entitled to a tax
15refund may designate on the return any amount of additional payment or any
16amount of a refund due that individual for the Badger Chapter.
AB242-ASA1, s. 21
17Section
21. 71.10 (5m) (b) 1. of the statutes is amended to read:
AB242-ASA1,7,2218
71.10
(5m) (b) 1. `Designation on return.'
Every Subject to sub. (5s), every 19individual filing an income tax return who has a tax liability or is entitled to a tax
20refund may designate on the return any amount of additional payment or any
21amount of a refund due that individual for programs for people with multiple
22sclerosis.
AB242-ASA1,8,824
71.10
(5s) Limitations on checkoffs. (a) For taxable years beginning after
25December 31, 2011, individuals may not have the option of making a designation to
1more than 10 individual income checkoffs and the department may not place more
2than 10 checkoffs on the income tax form. If a checkoff is created for taxable years
3beginning after December 31, 2011, and before January 1, 2015, the department may
4not place it on the form, and no designations may be made to the checkoff, for a
5taxable year that begins before January 1, 2015, except that this limitation does not
6apply to a checkoff created in a bill that is introduced in both houses of the legislature
7before June 1, 2011. The limitations in this paragraph do not apply to the checkoff
8under sub. (5fm).
AB242-ASA1,8,119
(b) For taxable years beginning after December 31, 2011, there may be no
10individual income tax checkoffs of a temporary nature other than the checkoff under
11sub. (5fm).
AB242-ASA1,8,1812
(c) Beginning in September 2014, based on the amounts certified by the
13secretary of revenue in August or September 2013, and 2014, as specified in subs. (5)
14(h), (5e) (h), (5f) (h), (5g) (h), (5h) (h), (5i) (h), (5j) (h), (5k) (h), and (5m) (h), and for
15every 2-year period thereafter, the secretary of revenue shall rank the checkoffs
16based on the total amount of designations received for each checkoff for each 2-year
17period. For each 2-year period, beginning with 2014, the secretary of revenue shall
18rank every checkoff that is created under this section.
AB242-ASA1,8,2219
(d) 1. If more than 11 checkoffs exist under this section after August 14, 2014,
20and every 2 years thereafter, not including the checkoff under sub. (5fm), only the
218 highest ranking checkoffs for which designations were made in the previous 2-year
22period may appear on the income tax form for the next 2 taxable years.
AB242-ASA1,9,223
2. The remaining 2 checkoffs for which designations may be made and which
24shall be placed on the income tax form for the next 2 taxable years, in place of the 2
1lowest ranking checkoffs, shall be checkoffs that have not received any designations
2during the previous 2-year period.
AB242-ASA1,9,73
3. The 2 remaining checkoffs, described under subd. 2., shall be the 2 oldest
4checkoffs, based on the date each checkoff was placed on a list of checkoffs,
5maintained by the department, that are eligible to be placed on the form. If 2 or more
6checkoffs have been placed on the list at the same time, the oldest checkoff shall then
7be calculated according to their effective dates.
AB242-ASA1,9,108
4. If 10 checkoffs exist under this section after August 14, 2014, not including
9the checkoff under sub. (5fm), those 10 checkoffs may appear on the income tax form
10for the next 2 taxable years.
AB242-ASA1,9,1811
5. If 11 checkoffs exist under this section after August 14, 2014, not including
12the checkoff under sub. (5fm), only the 9 highest ranking checkoffs for which
13designations were made in the previous 2-year period may appear on the income tax
14form for the next 2 taxable years. The remaining checkoff for which designations
15may be made and which shall be placed on the income tax form for the next 2 taxable
16years, in place of the lowest ranking checkoff, shall be a checkoff that has not received
17any designations during the previous 2-year period. This last checkoff shall be
18selected using the method described under subd. 3.
AB242-ASA1,9,2320
71.30
(10) (g)
Tax return. The secretary of revenue shall provide a place for the
21designations under this subsection on the corporate income and franchise tax
22returns
and the secretary shall highlight that place on the returns by a symbol
23chosen by the department that relates to endangered resources.
AB242-ASA1,10,4
171.30
(11) (g)
Tax return. The secretary of revenue shall provide a place for the
2designations under this subsection on the corporate income and franchise tax
3returns
and the secretary shall highlight that place on the returns by a symbol
4chosen by the department of veterans affairs that relates to veterans.
AB242-ASA1,10,6
6255.055 (title)
Breast cancer
Cancer research program.
AB242-ASA1,10,139
255.055
(1) The Medical College of Wisconsin, Inc. shall use the moneys
10appropriated under s. 20.250 (2) (g) and the University of Wisconsin Carbone Cancer
11Center shall use the moneys paid under s. 71.10 (5f) (i) for
breast cancer research
12projects. These moneys may not be used to supplant funds available for
breast cancer
13research from other sources.
AB242-ASA1,10,1915
255.055
(2) Annually by January 1, the Medical College of Wisconsin, Inc., and
16the Board of Regents of the University of Wisconsin System shall each report to the
17appropriate standing committees of the legislature under s. 13.172 (3) and to the
18governor on the
breast cancer research projects each has conducted under sub. (1)
19in the previous fiscal year.
AB242-ASA1,10,2121
(1) This act first applies to taxable years beginning after December 31, 2011.
