(e) For Except for the checkoff under sub. (5fm), for
any taxable year 6
that begins after December 31, 2014, individuals may not make a designation for any 7
checkoff which did not generate at least an average of $50,000 of designations per 8
year over the most recent 3-year period as certified by the secretary of revenue under 9
subs. (5) (h) 3., (5e) (h) 2., (5f) (h) 2., (5fm) (h) 2., (5g) (h) 2., (5i) (h) 2., (5j) (h) 2., (5k) 10
(h) 2., (5km) (h) 2., and (5m) (h) 2. Once Except for the checkoff under sub. (5fm), once 11
a checkoff is affected by this paragraph, no further checkoffs may be designated to 12
that checkoff in any taxable year.
If the department of revenue has determined as of the effective date of this 3
subsection .... [LRB inserts date], that the income tax checkoff under section 71.10 4
(5fm) of the statutes has not met the criteria described under section 71.10 (5s) (e) 5
of the statutes and has prohibited designations to that checkoff, the department of 6
revenue shall allow individuals to make designations under section 71.10 (5fm) of the 7
statutes for taxable years beginning after December 31, 2015.".