AB150,1194,312 70.39 (4) Within 5 days after the receipt of the warrant the sheriff shall file a
13copy of it with the clerk of the circuit court of the county, unless the person makes
14satisfactory arrangements for payment with the department, in which case, the
15sheriff shall, at the direction of the department, return the warrant to it. The clerk
16shall docket the warrant as a delinquent income or franchise tax warrant is docketed
17under s. 806.11. The clerk shall accept, file and docket the warrant without
18prepayment of any fee, but shall submit a statement of the proper fees within 30 days
19to the department of revenue. The fees shall be paid by the state treasurer upon
20audit by the department secretary of administration on the certificate of the
21secretary of revenue and shall be charged to the proper appropriation for the
22department of revenue. The sheriff shall be entitled to the same fees for executing
23upon the warrant as upon an execution against property issued out of a court of
24record, to be collected in the same manner. Upon the sale of any real estate the sheriff
25shall execute a deed of the real estate, and the person may redeem the real estate as

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1from a sale under an execution against property upon a judgment of a court of record.
2No public official may demand prepayment of any fee for the performance of any
3official act required in carrying out this section.

AB150,1194,105 70.395 (2) (i) The board may require financial audits of all recipients of
6payments made under pars. (d) to (g). The board shall require that all funds received
7under pars. (d) to (g) be placed in a segregated account. The financial audit may be
8conducted as part of a municipality's or county's annual audit, if one is conducted.
9The cost of the audits shall be paid by the board from the appropriation under s.
1020.566 (7) (a) (g).

AB150,1194,18 1270.3965 Fund administrative fee. There is imposed an investment and local
13impact fund administrative fee on each person that has gross proceeds. On or before
14July 31 the department shall calculate the fee imposed on each such person by
15dividing the person's gross proceeds for the previous year by the total gross proceeds
16of all persons for that year and by multiplying the resulting fraction by the amount
17expended under s. 20.566 (7) (g) for the previous fiscal year. Each person who is
18subject to a fee under this section shall pay that fee on or before August 15.

AB150,1194,2120 70.99 (12) The county may charge the cities, villages and towns for which it
21assesses for the costs of that assessment.

AB150,1195,523 70.99 (13) (a) 1. The department of revenue shall prescribe the due dates, the
24blanks and forms and the format of information transmitted by the county assessor
25to the department as to the assessment of property and such other information as

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1may be needed in its work as well as the forms of assessment rolls, blanks, books and
2returns required for the assessment and collection of general property taxes by
3county. The county shall submit material on or before the due dates that the
4department prescribes and shall use all of the material that the department
5prescribes.

AB150,1195,158 70.99 (13) (b) The department of revenue shall prescribe minimum
9specifications for assessment maps. Any county whose assessment maps do not meet
10the department's specifications at the time of converting to the county assessment
11system shall have 4 years from the first countywide January 1 assessment date to
12bring its maps in conformance with the department's specifications. If a county fails
13to bring its maps in conformance with the department's specifications within the
144-year period, or fails to maintain them at that level thereafter, the county shall be
15ineligible to receive any payment under sub. (12).

AB150,1195,2218 70.99 (13) (c) The department of revenue shall determine the minimum
19number of staff members required for each county assessor's office and the level of
20certification under sub. (3) required for each position. The county shall employ the
21number of staff members that the department determines at the level of certification
22that the department determines.

AB150,1196,8

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171.06 (1) Fiduciaries, single individuals and heads of households. (intro.)
2The tax to be assessed, levied and collected upon the taxable incomes of all
3fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
4single individuals for taxable years beginning on or after August 1, 1986, and before
5January 1, 1994, and upon the taxable incomes of all fiduciaries, except fiduciaries
6of nuclear decommissioning trust or reserve funds, and single individuals and heads
7of households for taxable years beginning on or after January 1, 1994, except as
8provided in sub. (2e), shall be computed at the following rates:

AB150,1196,1310 71.06 (2) Married persons. (intro.) The tax to be assessed, levied and collected
11upon the taxable incomes of all married persons for calendar year 1987 and
12corresponding fiscal years and for calendar and fiscal years thereafter , except as
13provided in sub. (2e), shall be computed at the following rates:

AB150,1196,1615 71.06 (2e) Top rate. For taxable years beginning on or after January 1, 1996,
16the rate under subs. (1) (c) and (2) (a) 3. and (b) 3. is 6.87%.

AB150,1196,2118 71.06 (2m) Rate changes. If a rate under sub. (1) or, (2) or (2e) changes during
19a taxable year, the taxpayer shall compute the tax for that taxable year by the
20methods applicable to the federal income tax under section 15 of the internal revenue
21code.

AB150,1197,223 71.07 (2di) (d) 2. A statement from the department of development verifying
24the purchase price of the investment and verifying that the investment fulfills the
25requirements under par. (a) that the claimant's activities substantially correspond

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1to the information upon which the department of development relied to certify the
2claimant under s. 560.765 (3).

AB150,1197,115 71.07 (2dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January
61, 1992, a A statement from the department of development verifying the amount of
7qualifying wages and verifying that the employes were hired for work only in a
8development zone or are mobile employes whose base of operations is in a
9development zone that the claimant's activities substantially correspond to the
10information upon which the department of development relied to certify the claimant
11under s. 560.765 (3).

AB150,1197,1814 71.07 (2ds) (d) 2. A statement from the department of development verifying
15the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the
16claimant that the claimant's activities substantially correspond to the information
17upon which the department of development relied to certify the claimant under s.
18560.765 (3).

AB150,1198,220 71.07 (9) (b) Subject to the limitations under this subsection, a claimant may
21claim as a credit against, but not to exceed the amount of, taxes under s. 71.02, 10%
22of a percentage equal to the top marginal tax rate under s. 71.06 multiplied by the
23first $2,000 of property taxes or rent constituting property taxes, or 10% of a
24percentage equal to the top marginal tax rate under s. 71.06 multiplied by the first

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1$1,000 of property taxes or rent constituting property taxes of a married person filing
2separately.

AB150,1198,94 71.07 (9e) (ad) (intro.) For taxable years beginning on or after January 1, 1994
5after December 31, 1993, and before January 1, 1995, a person who has one
6qualifying child who has the same principal place of abode as the person may credit
7against the tax imposed under s. 71.02 an amount equal to the amount calculated by
8one of the following methods, based on the person's earned income or federal adjusted
9gross income:

AB150,1198,1611 71.07 (9e) (ah) (intro.) For taxable years beginning on or after January 1, 1994
12after December 31, 1993, and before January 1, 1995, a person who has 2 qualifying
13children who have the same principal place of abode as the person may credit against
14the tax imposed under s. 71.02 an amount equal to the amount calculated by one of
15the following methods, based on the person's earned income or federal adjusted gross
16income:

AB150,1198,2318 71.07 (9e) (aj) For taxable years beginning on or after January 1, 1995, a person
19who has one qualifying child who has the same principal place of abode as the person
20may credit against the tax imposed under s. 71.02 an amount equal to a percentage
21of the federal basic earned income credit for which the person is eligible for the
22taxable year under section 32 (b) (1) (A) to (C) of the internal revenue code, as
23calculated by the department of revenue under par. (ar).

AB150,1199,6

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171.07 (9e) (aL) For taxable years beginning on or after January 1, 1995, a
2person who has 2 qualifying children who have the same principal place of abode as
3the person may credit against the tax imposed under s. 71.02 an amount equal to a
4percentage of the federal basic earned income credit for which the person is eligible
5for the taxable year under section 32 (b) (1) (A) to (C) of the internal revenue code,
6as calculated by the department of revenue under par. (ar).

AB150,1199,138 71.07 (9e) (an) For taxable years beginning on or after January 1, 1995, a
9person who has 3 or more qualifying children who have the same principal place of
10abode as the person may credit against the tax imposed under s. 71.02 an amount
11equal to a percentage of the federal basic earned income credit for which the person
12is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the internal revenue
13code, as calculated by the department of revenue under par. (ar).

AB150,1199,2015 71.07 (9e) (ap) (intro.) For taxable years beginning on or after January 1, 1994
16after December 31, 1993, and before January 1, 1995, a person who has more than
172 qualifying children who have the same principal place of abode as the person may
18credit against the tax imposed under s. 71.02 an amount equal to the amount
19calculated by one of the following methods, based on the person's earned income or
20federal adjusted gross income:

AB150,1200,722 71.07 (9e) (ar) Subject to par. (as), the amount calculated by the department
23of revenue that may be claimed by claimants under pars. (aj), (aL) and (an), based
24on the department's estimate of the number of claimants that file claims under this
25subsection, shall increase with the number of dependents whom the claimant has

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1such that the amount that may be claimed by a claimant who has 2 qualifying
2children as described under par. (aL) shall not be less than 5 times the amount that
3may be claimed by a claimant who has one qualifying child as described under par.
4(aj) and the amount that may be claimed by a claimant who has 3 or more qualifying
5children as described under par. (an) shall not be less than 15 times the amount that
6may be claimed by a claimant who has one qualifying child as described under par.
7(aj).

AB150,1200,109 71.07 (9e) (as) The total amount to be distributed under this subsection from
10the appropriation under s. 20.835 (2) (f) shall be one of the following:

AB150,1200,1111 1. In 1996, $60,300,000.

AB150,1200,1212 2. In 1997, $65,800,000.

AB150,1200,1514 71.07 (9e) (at) 1. (intro.) For taxable years beginning on or after January 1,
151994, and subject to subd. 2. after December 31, 1993, and before January 1, 1995:

AB150,1200,2018 71.07 (9e) (at) 3. (intro.) For taxable years beginning on or after January 1,
191994 after December 31, 1993, and before January 1, 1995, the maximum credit is
20one of the following amounts:

AB150,1201,422 71.10 (3) (b) The secretary of revenue shall provide a place for those
23designations on the face of the individual income tax return and shall provide next
24to that place a statement that a designation will not increase tax liability. Annually
25on August 15, the secretary of revenue shall certify to the elections board, the

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1department secretary of administration and the state treasurer under s. 11.50 the
2total amount of designations made during the preceding fiscal year. If any individual
3attempts to place any condition or restriction upon a designation, that individual is
4deemed not to have made a designation on his or her tax return.

AB150,1201,86 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before
7September 15, the secretary of revenue shall certify to the department of natural
8resources, the department secretary of administration and the state treasurer:

AB150,1201,13 1071.125 Imposition of tax. The tax imposed by this chapter on individuals and
11the rates under s. 71.06 (1) and, (2) and (2e) shall apply to the Wisconsin taxable
12income of estates or trusts, except nuclear decommissioning trust or reserve funds,
13and that tax shall be paid by the fiduciary.

AB150,1202,1315 71.26 (1) (a) Certain corporations. Income of corporations organized under ch.
16185, except income of a cooperative sickness care association organized under s.
17185.981, or of a hospital service insurance corporation under s. 613.81, that is derived
18from a health maintenance organization as defined in s. 609.01 (2) or a limited
19service health organization as defined in s. 609.01 (3), or operating under subch. I
20of ch. 616 which are bona fide cooperatives operated without pecuniary profit to any
21shareholder or member, or operated on a cooperative plan pursuant to which they
22determine and distribute their proceeds in substantial compliance with s. 185.45,
23and the income, except the unrelated business taxable income as defined in section
24512 of the internal revenue code and except income that is derived from a health
25maintenance organization as defined in s. 609.01 (2) or a limited service health

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1organization as defined in s. 609.01 (3), of all religious, scientific, educational,
2benevolent or other corporations or associations of individuals not organized or
3conducted for pecuniary profit. This paragraph does not apply to the income of
4savings banks, mutual loan corporations or savings and loan associations. This
5paragraph applies to the income of credit unions except to the income of any credit
6union that is derived from public deposits for any taxable year in which the credit
7union is approved as a public depository under ch. 34 and acts as a depository of state
8or local funds under s. 186.113 (20). For purposes of this paragraph, the income of
9a credit union that is derived from public deposits is the product of the credit union's
10gross annual income for the taxable year multiplied by a fraction, the numerator of
11which is the average monthly balance of public deposits in the credit union during
12the taxable year, and the denominator of which is the average monthly balance of all
13deposits in the credit union during the taxable year.

AB150,1202,1615 71.26 (1) (be) Certain authorities. Income of the University of Wisconsin
16Hospitals and Clinics Authority.

AB150,1203,418 71.26 (1) (d) Bank in liquidation. Income of any bank placed in the hands of
19the commissioner of banking department of financial institutions for liquidation
20under s. 220.08, if the tax levied, assessed or collected under this chapter on account
21of such bank diminishes the assets thereof so that full payment of all depositors
22cannot be made. Whenever the commissioner of banking department of financial
23institutions certifies to the department of revenue that the tax or any part thereof
24levied and assessed under this chapter against any such bank will so diminish the
25assets thereof that full payment of all depositors cannot be made, the department of

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1revenue shall cancel and abate such tax or part thereof, together with any penalty
2thereon. This paragraph shall apply to unpaid taxes which were levied and assessed
3subsequent to the time the bank was taken over by the commissioner of banking
4department of financial institutions.

AB150,1203,106 71.28 (1di) (d) 2. A statement from the department of development verifying
7the purchase price of the investment and verifying that the investment fulfills the
8requirements under par. (a) that the claimant's activities substantially correspond
9to the information upon which the department of development relied to certify the
10claimant under s. 560.765 (3).

AB150,1203,1913 71.28 (1dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January
141, 1992, a A statement from the department of development verifying the amount of
15qualifying wages and verifying that the employes were hired for work only in a
16development zone or are mobile employes whose base of operations is in a
17development zone that the claimant's activities substantially correspond to the
18information upon which the department of development relied to certify the claimant
19under s. 560.765 (3).

AB150,1204,222 71.28 (1ds) (d) 2. A statement from the department of development verifying
23the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the
24claimant that the claimant's activities substantially correspond to the information

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1upon which the department of development relied to certify the claimant under s.
2560.765 (3).

AB150,1205,24 71.28 (4) (am) Development zone additional research credit. 1. In addition to
5the credit under par. (a), any corporation may credit against taxes otherwise due
6under this chapter an amount equal to 5% of the amount obtained by subtracting
7from the corporation's qualified research expenses, as defined in section 41 of the
8internal revenue code, except that "qualified research expenses" include only
9expenses incurred by the claimant in a development zone under subch. VI of ch. 560
10and except that "qualified research expenses" do not include compensation used in
11computing the credit under sub. (1dj) nor research expenses incurred before the
12claimant is certified for tax benefits under s. 560.765 (3), the corporation's base
13amount, as defined in section 41 (c) of the internal revenue code, in a development
14zone, except that gross receipts used in calculating the base amount means gross
15receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d)
16and research expenses used in calculating the base amount include research
17expenses incurred before the claimant is certified for tax benefits under s. 560.765
18(3), in a development zone, if the claimant submits with the claimant's return a copy
19of the claimant's certification for tax benefits under s. 560.765 (3) and a statement
20from the department of development verifying the claimant's qualified research
21expenses for research conducted exclusively in a development zone that the
22claimant's activities substantially correspond to the information upon which the
23department of development relied to certify the claimant under s. 560.765 (3). The
24rules under s. 73.03 (35) apply to the credit under this subdivision. The rules under
25sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims

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1under this subdivision. Section 41 (h) of the internal revenue code does not apply
2to the credit under this subdivision.

AB150,1205,194 71.45 (1) Exempt and excludable income. There shall be exempt from taxation
5under this subchapter income of insurers exempt from federal income taxation
6pursuant to section 501 (c) (15) of the internal revenue code, town mutuals organized
7under or subject to ch. 612, foreign insurers, and domestic insurers engaged
8exclusively in life insurance business, domestic insurers insuring against financial
9loss by reason of nonpayment of principal, interest and other sums agreed to be paid
10under the terms of any note or bond or other evidence of indebtedness secured by a
11mortgage, deed of trust or other instrument constituting a lien or charge on real
12estate and corporations organized under ch. 185, but not including income of
13cooperative sickness care associations organized under s. 185.981, or of a hospital
14service insurance corporation under s. 613.81, that is derived from a health
15maintenance organization as defined in s. 609.01 (2) or a limited service health
16organization as defined in s. 609.01 (3), or operating under subch. I of ch. 616 which
17are bona fide cooperatives operated without pecuniary profit to any shareholder or
18member, or operated on a cooperative plan pursuant to which they determine and
19distribute their proceeds in substantial compliance with s. 185.45.

AB150,1205,2521 71.45 (2) (a) (intro.) Insurers subject to taxation under this chapter shall pay
22a tax according to or measured by net income. Such tax is payable under s. 71.44 (1).
23"Net Except as provided in sub. (5), "net income" of an insurer subject to taxation
24under this chapter means federal taxable income as determined in accordance with
25the provisions of the internal revenue code adjusted as follows:

AB150,1206,62 71.45 (5) Exceptions. The net income of a cooperative sickness care
3organization organized under s. 185.981 that is derived from a health maintenance
4organization as defined in s. 609.01 (2) and the net income of a limited service health
5organization as defined in s. 609.01 (3) is the net income as it would be calculated
6under subch. IV.

AB150,1206,128 71.47 (1di) (d) 2. A statement from the department of development verifying
9the purchase price of the investment and verifying that the investment fulfills the
10requirements under par. (a) that the claimant's activities substantially correspond
11to the information upon which the department relied to certify the claimant under
12s. 560.765 (3).

AB150,1206,2115 71.47 (1dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January
161, 1992, a A statement from the department of development verifying the amount of
17qualifying wages and verifying that the employes were hired for work only in a
18development zone or are mobile employes whose base of operations is in a
19development zone that the claimant's activities substantially correspond to the
20information upon which the department relied to certify the claimant under s.
21560.765 (3).

AB150,1207,224 71.47 (1ds) (d) 2. A statement from the department of development verifying
25the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the

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1claimant that the claimant's activities substantially correspond to the information
2upon which the department relied to certify the claimant under s. 560.765 (3).