LRB-2226/1
JK:kjf:rs
2009 - 2010 LEGISLATURE
April 14, 2009 - Introduced by Representatives Van Roy, Lothian, Mursau,
Townsend, A. Ott, Murtha, Vos, Spanbauer and Strachota, cosponsored by
Senators Taylor, Olsen and Kedzie. Referred to Committee on Jobs, the
Economy and Small Business.
AB208,1,3
1An Act to amend 71.05 (6) (a) 15. and 71.08 (1) (intro.); and
to create 71.07 (5n)
2and 71.10 (4) (gxa) of the statutes;
relating to: an individual income tax credit
3for the sales and use taxes paid on self-service laundry services.
Analysis by the Legislative Reference Bureau
Under current law, laundry services performed by the consumer of the laundry
services are subject to the sales tax and the use tax, unless the services are performed
through the use of coin-operated, self-service machines. Under this bill, an
individual may claim an income tax credit in an amount equal to the amount of the
sales and use taxes that the individual paid in the taxable year on laundry services
performed by the individual through the use of self-service machines.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB208,2,46
71.05
(6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
7(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3r), (3s), (3t),
1(3w), (5e), (5f), (5h), (5i), (5j),
and (5k)
, and (5n) and not passed through by a
2partnership, limited liability company, or tax-option corporation that has added that
3amount to the partnership's, company's, or tax-option corporation's income under s.
471.21 (4) or 71.34 (1k) (g).
AB208, s. 2
5Section
2. 71.07 (5n) of the statutes is created to read:
AB208,2,76
71.07
(5n) Self-service laundry services credit. (a)
Definition. In this
7subsection, "claimant" means an individual who files a claim under this subsection.
AB208,2,138
(b)
Filing claims. Subject to the limitations provided in this subsection, a
9claimant may claim against the taxes imposed under s. 71.02 or 71.08, up to the
10amount of the taxes, an amount that is equal to the amount of the taxes imposed
11under ss. 77.52 and 77.53 that the claimant paid in the taxable year on laundry, dry
12cleaning, pressing, and dyeing services performed by the claimant through the use
13of self-service machines.
AB208,2,2314
(c)
Limitations. For a claimant who is a nonresident or part-year resident of
15this state and who is a single person or a married person filing a separate return,
16multiply the credit for which the claimant is eligible under par. (b) by a fraction, the
17numerator of which is the individual's Wisconsin adjusted gross income and the
18denominator of which is the individual's federal adjusted gross income. If a claimant
19is married and files a joint return, and if the claimant or the claimant's spouse, or
20both, are nonresidents or part-year residents of this state, multiply the credit for
21which the claimant is eligible under par. (b) by a fraction, the numerator of which is
22the couple's joint Wisconsin adjusted gross income and the denominator of which is
23the couple's joint federal adjusted gross income.
AB208,2,2524
(d)
Administration. 1. Section 71.28 (4) (e) to (h), as it applies to the credit
25under s. 71.28 (4), applies to the credit under this subsection.
AB208,3,2
12. Subsection (9e) (d), to the extent that it applies to the credit under sub. (9e),
2applies to the credit under this subsection.
AB208,3,145
71.08
(1) Imposition. (intro.) If the tax imposed on a natural person, married
6couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
7ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2dy), (2fd), (3m), (3n),
8(3p), (3r), (3s), (3t), (3w), (5b), (5d), (5e), (5f),
(5n), (6), (6e), and (9e), 71.28 (1dd), (1de),
9(1di), (1dj), (1dL), (1ds), (1dx), (1dy), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47
10(1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1dy), (1fd), (2m), (3), (3n), (3t), and (3w),
11and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than
12the tax under this section, there is imposed on that natural person, married couple
13filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative
14minimum tax computed as follows:
AB208, s. 4
15Section
4. 71.10 (4) (gxa) of the statutes is created to read:
AB208,3,1616
71.10
(4) (gxa) Self-service laundry services credit under s. 71.07 (5n).
AB208,3,2118
(1) This act first applies to taxable years beginning on January 1 of the year
19in which this subsection takes effect, except that if this subsection takes effect after
20July 31 this act first applies to taxable years beginning on January 1 of the year
21following the year in which this subsection takes effect.
