LRB-4298/1
MES&PG:jld:jf
2009 - 2010 LEGISLATURE
March 23, 2010 - Introduced by Senators Hansen, Schultz, Lassa and Coggs,
cosponsored by Representatives
Zigmunt, A. Ott, Berceau, Ripp and
Hraychuck. Referred to Committee on Health, Health Insurance, Privacy,
Property Tax Relief, and Revenue.
SB637,1,4
1An Act to amend 20.566 (1) (hp); and
to create 20.250 (2) (i), 20.285 (1) (go),
236.25 (13), 39.17 and 71.10 (5k) of the statutes;
relating to: creating an
3individual income tax checkoff for childhood cancer research programs and
4making an appropriation.
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, military family trust fund, Second Harvest food banks, prostate
cancer research, multiple sclerosis programs, a fire fighters memorial, and a breast
cancer research program, and to provide a donation to a professional football
stadium district. This bill creates a similar income tax checkoff for childhood cancer
research programs.
Under the bill, an individual who has an income tax liability, is due a refund,
or is required to file a return may designate any amount of additional payment, or
any amount of a refund due, to childhood cancer research on his or her income tax
return. If an individual's designation exceeds the amount of his or her refund, he or
she must include a check with his or her tax return for the difference between the
amount of the designation and the amount of the refund. If an individual who makes
a contribution has a tax liability or has no tax liability and is due no refund, he or
she must include a check for the amount of the designation with his or her tax return.
The bill requires that, of the total amount of designations received, less the cost
of administering the income tax check-off procedure, 50 percent is appropriated to
the University of Wisconsin System and 50 percent is appropriated to the Medical
College of Wisconsin. The university and the medical college must use the moneys
for childhood cancer research projects and must report annually to the legislature
and the governor on the research projects conducted in the previous fiscal year.
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:
SB637, s. 1
1Section
1. 20.250 (2) (i) of the statutes is created to read:
SB637,2,52
20.250
(2) (i)
Childhood cancer research. As a continuing appropriation, from
3moneys received as amounts designated under s. 71.10 (5k) (b), 50 percent of the net
4amounts certified under s. 71.10 (5k) (h) 3., for childhood cancer research under s.
539.17.
SB637, s. 2
6Section
2. 20.285 (1) (go) of the statutes is created to read:
SB637,2,107
20.285
(1) (go)
Childhood cancer research. As a continuing appropriation, from
8moneys received as amounts designated under s. 71.10 (5k) (b), 50 percent of the net
9amounts certified under s. 71.10 (5k) (h) 3., for childhood cancer research conducted
10by the University of Wisconsin Comprehensive Cancer Center under s. 36.25 (13).
SB637,3,213
20.566
(1) (hp)
Administration of income tax checkoff voluntary payments. The
14amounts in the schedule for the payment of all administrative costs, including data
15processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5g), (5h),
16(5i), (5j),
(5k), and (5m), and 71.30 (10). All moneys specified for deposit in this
17appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5g) (i), (5h) (i),
1(5i) (i), (5j)
, (i),
(5k) (i), and (5m) (i), and 71.30 (10) (i) and (11) (i) shall be credited to
2this appropriation.
SB637, s. 4
3Section
4. 36.25 (13) of the statutes is created to read:
SB637,3,104
36.25
(13) Childhood cancer research program. The University of Wisconsin
5Comprehensive Cancer Center shall use the moneys appropriated under s. 20.285
6(1) (go) for childhood cancer research projects. These moneys may not be used to
7supplant funds available for childhood cancer research from other sources. Annually
8by January 1, the board shall report to the appropriate standing committees of the
9legislature under s. 13.172 (3) and to the governor on the childhood cancer research
10projects each has conducted under this subsection in the previous fiscal year.
SB637, s. 5
11Section
5. 39.17 of the statutes is created to read:
SB637,3,19
1239.17 Childhood cancer research program. The Medical College of
13Wisconsin, Inc., shall use the moneys appropriated under s. 20.250 (2) (i) for
14childhood cancer research projects. These moneys may not be used to supplant funds
15available for childhood cancer research from other sources. Annually by January 1,
16the Medical College of Wisconsin, Inc., shall report to the appropriate standing
17committees of the legislature under s. 13.172 (3) and to the governor on the childhood
18cancer research projects it has conducted under this section in the previous fiscal
19year.
SB637, s. 6
20Section
6. 71.10 (5k) of the statutes is created to read:
SB637,3,2221
71.10
(5k) Childhood cancer research checkoff. (a)
Definitions. In this
22subsection:
SB637,3,2523
1. "Childhood cancer research programs" means the programs under ss. 36.25
24(13) and 39.17 that provide moneys for childhood cancer research and the payment
25of administrative expenses related to the administration of this subsection.
SB637,4,1
12. "Department" means the department of revenue.
SB637,4,52
(b)
Voluntary payments. 1. `Designation on return.' Every individual filing an
3income tax return who has a tax liability or is entitled to a tax refund may designate
4on the return any amount of additional payment or any amount of a refund due that
5individual for the childhood cancer research programs.
SB637,4,86
2. `Designation added to tax owed.' If the individual owes any tax, the
7individual shall remit in full the tax due and the amount designated on the return
8for the childhood cancer research programs when the individual files a tax return.
SB637,4,129
3. `Designation deducted from refund.' Except as provided in par. (d), if the
10individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
11(3) and (3m), the department shall deduct the amount designated on the return for
12the childhood cancer research programs from the amount of the refund.
SB637,4,1613
(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails
14to remit an amount equal to or in excess of the total of the actual tax due, after error
15corrections, and the amount designated on the return for the childhood cancer
16research programs:
SB637,4,2217
1. The department shall reduce the designation for the childhood cancer
18research programs to reflect the amount remitted in excess of the actual tax due,
19after error corrections, if the individual remitted an amount in excess of the actual
20tax due, after error corrections, but less than the total of the actual tax due, after
21error corrections, and the amount originally designated on the return for the
22childhood cancer research programs.
SB637,4,2523
2. The designation for the childhood cancer research programs is void if the
24individual remitted an amount equal to or less than the actual tax due, after error
25corrections.
SB637,5,7
1(d)
Errors; insufficient refund. If an individual is owed a refund that does not
2equal or exceed the amount designated on the return for the childhood cancer
3research programs, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and
4after error corrections, the department shall reduce the designation for the childhood
5cancer research programs to reflect the actual amount of the refund that the
6individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and
7(3m) and after error corrections.
SB637,5,98
(e)
Conditions. If an individual places any conditions on a designation for the
9childhood cancer research programs, the designation is void.
SB637,5,1210
(f)
Void designation. If a designation for the childhood cancer research
11programs is void, the department shall disregard the designation and determine
12amounts due, owed, refunded, and received without regard to the void designation.
SB637,5,1413
(g)
Tax return. The secretary of revenue shall provide a place for the
14designations under this subsection on the individual income tax return.
SB637,5,1815
(h)
Certification of amounts. Annually, on or before September 15, the
16secretary of revenue shall certify to the Board of Regents of the University of
17Wisconsin System, the Medical College of Wisconsin, Inc., the department of
18administration, and the state treasurer all of the following:
SB637,5,2119
1. The total amount of the administrative costs, including data processing
20costs, incurred by the department in administering this subsection during the
21previous fiscal year.
SB637,5,2322
2. The total amount received from all designations for the childhood cancer
23research programs made by taxpayers during the previous fiscal year.
SB637,6,3
13. The net amount remaining after the administrative costs, including data
2processing costs, under subd. 1. are subtracted from the total received under subd.
32.
SB637,6,114
(i)
Appropriations. From the moneys received from designations for the
5childhood cancer research programs, an amount equal to the sum of administrative
6expenses, including data processing costs, certified under par. (h) 1. shall be
7deposited in the general fund and credited to the appropriation account under s.
820.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,
9an amount equal to 50 percent shall be credited to the appropriation account under
10s. 20.250 (2) (i) and an amount equal to 50 percent shall be credited to the
11appropriation account under s. 20.285 (1) (go).
SB637,6,1912
(j)
Amounts subject to refund. Amounts designated for the childhood cancer
13research programs under this subsection are not subject to refund to the taxpayer
14unless the taxpayer submits information to the satisfaction of the department,
15within 18 months after the date on which the taxes are due or the date on which the
16return is filed, whichever is later, that the amount designated is clearly in error. Any
17refund granted by the department under this paragraph shall be deducted from the
18moneys received under this subsection in the fiscal year for which the refund is
19certified.
SB637,7,221
(1) The treatment of section 71.10 (5k) of the statutes first applies to taxable
22years beginning on January 1 of the year in which this subsection takes effect, except
23that if this subsection takes effect after July 31 the treatment of section 71.10 (5k)
1of the statutes first applies to taxable years beginning on January 1 of the year
2following the year in which this subsection takes effect.
