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LRBs0192/1
MES:emw
2015 - 2016 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 419
December 2, 2015 - Offered by Representative Krug.
AB419-ASA1,1,3 1An Act to amend 71.10 (5fm) (k) of the statutes; relating to: modifying the
2sunset provision that applies to the fire fighters memorial individual income
3tax checkoff.
Analysis by the Legislative Reference Bureau
This substitute amendment modifies the sunset date for designating
contributions under the individual income tax checkoff to the fire fighters memorial
so it may be claimed for taxable years that begin before January 1, 2021. Under
current law, the ability to make such a designation would expire when the total
amount of designations exceeds $400,000. This substitute amendment removes the
specific dollar amount and allows individuals to make the designation for taxable
years that begin before January 1, 2021.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB419-ASA1,1 4Section 1. 71.10 (5fm) (k) of the statutes is amended to read:
AB419-ASA1,2,25 71.10 (5fm) (k) Sunset. No individual may make a designation described under
6par. (b) 1. that relates to any taxable year beginning on or after January 1 of the year

1in which the secretary of revenue certifies under par. (h) 4. that the total net amount
2exceeds $400,000
, 2021.
AB419-ASA1,2 3Section 2. Initial applicability.
AB419-ASA1,2,74 (1) This act first applies to taxable years beginning on January 1 of the year
5in which this subsection takes effect, except that if this subsection takes effect after
6July 31, this act first applies to taxable years beginning on January 1 of the year
7following the year in which this subsection takes effect.
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