The chair [Lt.Gov. Schreiber] ruled the point of order not well taken.

[Point of order:]

  Senator Sensenbrenner raised the point of order that Senate Bill 17 [relating to a general revision of the insurance law relating to service insurance corporations and the tax exemption for hospital service insurance

  corporations and granting rule-making authority] should be referred to the Joint Survey Committee on Tax Exemptions.

  The chair [Lt.Gov. Schreiber] ruled the point of order well taken.

[Point of order:]

  Senator Risser raised the point of order that Senate Bill 5, (Spring 1974) Special Session [relating to regulation of elections and campaign contributions and expenditures, providing for public financing of certain political campaigns, granting rule-making authority, providing penalties and making appropriations], was not required by law to be referred to the Joint Survey Committee on Tax Exemptions. The chair took the point of order under advisement.

  By request of Senator Risser, with unanimous consent, his point of order raised on Senate Bill 5, Special Session was withdrawn. ( By request of Senator Risser, with unanimous consent, Senate Bill 5, Special Session, was referred to the Joint Survey Committee on Tax Exemptions.

[Point of order:]

  Senator Keppler raised the point of order that Senate Bill 763 [relating to expanding the definition of income for homestead tax credit purposes] had no report from the Joint Survey Committee on Tax Exemptions and therefore was not properly before the senate.

  The chair [Lt.Gov. Schreiber] ruled the point of order not well taken as the fiscal note stated that the bill did not create a tax decrease.

[Report:] Wisconsin Legislature Assembly Chamber Madison October 26, 1973

  Lt. Governor Martin J. Schreiber
State Capitol
Madison, Wisconsin

  Dear Lt. Governor Schreiber:

  Senate Bill 763, relative to expanding the definition of income for Homestead Tax Credit purposes, was reported out of the Joint Survey Committee on Tax Exemptions without a report because it deals with tax relief, not with a tax exemption. The Committee has traditionally followed this procedure with all Homestead related bills.

  Sincerely,
HARVEY L DUEHOLM
Vice-Chairman

[Point of order:]

  Senator Parys raised the point of order that Senate Joint Resolution 1 [to amend article VIII, section 1 of the constitution, relating to taxation of agricultural land and undeveloped land (2nd consideration)] must have a written report from the Joint Survey Committee on Retirement Systems [Tax Exemptions] in order to be properly before the senate. The chair took the point of order under advisement.

  [Ruling of the chair:]

  On Wednesday, February 14, Senator Parys raised the point of order that Senate Joint Resolution 1 must have a written report from the Joint Survey Committee on Tax Exemptions in order to be properly before the senate. The chair took the point of order under advisement.

  Wisconsin Statute 13.52 creates the Joint Survey Committee on Tax Exemptions and describes its powers and duties and in specific requires a report to be submitted in writing by the committee of the committee's opinion of the legality of the proposal, the fiscal effect upon the state and its subdivisions and its desirability as a matter of public policy.

646   Section 13.52 (5) sets forth the powers and duties of the committee. "It is the purpose of this committee to provide the legislature with a considered opinion of the legality of the proposal, of the fiscal effect upon the state and its subdivisions and of the desirability as a matter of public policy of each legislative proposal which would modify existing laws or create new laws relating to the exemption of property or persons from any state or local taxes or special assessments." The powers and duties section, 13.52 (5), and the report section, 13.52 (6), mention in specific: (5) "each legislative proposal which would modify existing laws or create new laws" and (6) "proposal which affects any existing statute or creates any new statute". Senate Joint Resolution 1 does not "affect any existing statute or create any new statute", nor does it "modify existing laws or create new laws". Senate Joint Resolution 1 is a constitutional amendment which, if passed, would give the legislature the ability to create or modify existing laws. Because this resolution does not directly affect state statutes, it is the opinion of the chair that no report from the Joint Survey Committee on Tax Exemptions is needed in order for Senate Joint Resolution 1 to be properly before the Senate. The point of order is not well taken.

  Point of order:

  Representative Brist rose to the point of order that Senate Bill 663 [relating to the individual and corporate surtaxes, the homestead credit, the required general fund balance, reducing the bonding authority for highway projects, income tax exemptions, income and franchise tax deductions for intercorporate dividends and for insurers' loss carry-backs, property tax statements, the definition of the internal revenue code for purposes of the income, franchise, inheritance and minimum taxes, required health insurance coverage, income tax exemptions, utility taxes on telephone companies, decreasing the primary guaranteed valuation, providing penalties and making an appropriation] was not properly before the assembly under section 13.52 (4) of the statutes because the report of the Joint Survey Committee on Tax Exemptions was not approved by a majority of the committee meeting as required by law.

  The speaker [Loftus] ruled the point of order not well taken.

[Point of order:]

647   Senator Chilsen raised the point of order that Senate Bill 663 [relating to the individual and corporate surtaxes, the homestead credit, the required general fund balance, reducing the bonding authority for highway projects, income tax exemptions, income and franchise tax deductions for intercorporate dividends and for insurers' loss carry-backs, property tax statements, the definition of the internal revenue code for purposes of the income, franchise, inheritance and minimum taxes, required health insurance coverage, income tax exemptions, utility taxes on telephone companies, decreasing the primary guaranteed valuation, providing penalties and making an appropriation] was not properly before us due to an improper report from the Joint Survey committee on Tax Exemptions.

  The chair [Pres. Risser] ruled the point of order not well taken.

  Point of order:

  Representative Ulichny rose to the point of order that assembly amendment 1 to Senate Bill 550 [relating to increasing the scope of authority of redevelopment authorities to eliminate blight and clear slums and to redefining "blighted area" for the purposes of redevelopment authorities and tax incremental financing] was not germane under Assembly Rule 54 (3) (f) [substantial expansion of scope].

  The chair [Rep. Clarenbach, speaker pro tem] ruled the point of order well taken.

  [Withdraw from joint survey committee, motion not allowed:]

648   Representative T. Thompson asked unanimous consent that the rules be suspended and that Assembly Bill 763 [relating to replacing the inheritance tax with an estate tax, creating a system for the administration of the estate tax, abolishing the gift tax, deleting capital gains as a preference item for purposes of the minimum tax, reducing the 1984 individual surtax and providing penalties] be withdrawn from the Joint Survey Committee on Tax Exemptions and placed on the calendar of Thursday, October 27.

  The speaker [Loftus] ruled the motion out of order under section 13.52 (6) of the Wisconsin Statutes.

  [Motion to withdraw from joint survey committee:]

  Representative Shabaz moved that the rules be suspended and that Assembly Bill 818 [compiled multi-issue "budget trailer" bill: relating to soil and water conservation aids, Stonefield village, aid to families with dependent children, Milwaukee state office building space rental changes, temporary reallocation of state balances, special school adjustment aid, school cost controls, school of veterinary medicine funding, shared revenue, medical assistance, gift and estate tax exemption for interspousal transfers, community aids, elderly and handicapped transportation copayment, 10% property tax credit, levy limits, granting rule-making authority, providing for a study, providing penalties and making and decreasing appropriations] be withdrawn from the Joint Survey Committee on Tax Exemptions and made a special order of business at 10:00 A.M. on Thursday, October 15.

  Speaker Jackamonis ruled the motion out of order under section 13.52 of the Wisconsin Statutes.

  Point of order:

  Senator Hanaway asked unanimous consent that Senate Bill 38 [relating to exempting interspousal transfers from inheritance taxes] be withdrawn from Joint Survey Committee on Tax Exemptions and referred to the committee on Senate Organization.

  Senator Berger raised the point of order that a bill cannot be withdrawn from a joint survey committee without a committee report. The chair took the point of order under advisement.

  Ruling of the chair [Pres. Risser]:

649   On Friday, October 30, 1981 Senator Hanaway asked unanimous consent that Senate Bill 38 be withdrawn from the Joint Survey Committee on Tax Exemptions and referred to the committee on Senate Organization.

  Senator Berger raised the point of order that a bill cannot be withdrawn from a joint survey committee without a committee report.

  The Senate has a long standing precedent of not permitting bills to be withdrawn from a joint survey committee until such time as a report is received. In this situation Senator Hanaway raises the point that the committee has submitted a report on an identical proposal in the Assembly, and that the statutes require a report on proposals, not individual bills, and therefore Senate Bill 38 could be withdrawn.

  The chair has ruled on withdrawal of bills from the joint survey committees on several occasions and has held that bills may not be withdrawn without a written report. The question of a report having been made on an identical proposal being used as the report and thereby permitting withdrawal has not been addressed.

  Senator Hanaway is correct in his statement that the statutes refer to reports on proposals. However, reading the entire sentence the statutes read in part: "and such report has been printed as an appendix to the bill and attached thereto as are amendments."

  It is the opinion of the chair that the statutes require a report on each proposal, whether identical with a previous one or not and that the report must be submitted in accordance with 13.52 (6).

  Therefore the point of order raised by the senator of the fifth, Senator Berger, is well taken.

  Point of order:

  Senator Hanaway asked unanimous consent that Senate Bill 38 [relating to exempting interspousal transfers from inheritance taxes] be withdrawn from Joint Survey Committee on Tax Exemptions and referred to committee on Senate Organization.

  Senator Berger raised the point of order that a bill cannot be withdrawn from a joint survey committee without a committee report. The chair took the point of order under advisement.

  Ruling of the chair [Pres. Risser]:

  On Tuesday, October 27, 1981, Senator Hanaway asked unanimous consent to withdraw Senate Bill 38 from the Joint Survey Committee on Tax Exemptions. Senator Berger raised a point of order that Senate Bill 38 cannot be withdrawn from the Joint Survey Committee on Tax Exemptions without a committee report. On page 1429, Journal of the Senate, July 9, 1971, an identical point of order was raised by Senator Hollander. At that time, the chair ruled that pursuant to Chapter 13.52 (6) of the statutes, no bill introduced, relating to tax exemptions or deductions, could be acted on until a recommendation by the Joint Survey Committee on Tax Exemptions had been received and the point of order was well taken.

  Therefore, pursuant to the ruling of July 9, 1971, and Chapter 13.52 (6) of the statutes, the chair is of the opinion that Senate Bill 38 cannot be withdrawn from the Joint Survey Committee on Tax Exemptions and the point of order raised by Senator Berger is well taken.

  [Motion to withdraw out of order:]

  Representative McEssy asked unanimous consent that Assembly Bill 575 be withdrawn from the Joint Survey Committee on Tax Exemptions and referred to the Joint Committee on Finance. ( The speaker [Jackamonis] ruled the request out of order.

  [Background:]