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LRB-1071/1
MES:wlj
2017 - 2018 LEGISLATURE
May 22, 2017 - Introduced by Representatives Krug, Anderson, E. Brooks,
Murphy, Mursau, Sinicki, Skowronski and Spiros, cosponsored by Senators
Testin and Hansen. Referred to Committee on Ways and Means.
AB343,1,3 1An Act to amend 20.566 (1) (hp), 71.10 (5s) (c) and 71.10 (5s) (e); and to create
271.10 (5fn) of the statutes; relating to: creating an individual income tax
3checkoff for donations to the Fire Fighters Memorial Association.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax checkoff for the Fire Fighters
Memorial Association, the proceeds of which support the construction, improvement,
and maintenance of the fire fighters memorial. The bill requires that an amount
equal to the total amount of designations received, less the total cost of administering
the income tax checkoff procedure, be transferred to the association.
Currently, there are eight permanent checkoffs to which taxpayers may make
a designation. Current law prohibits the Department of Revenue from placing more
than ten checkoffs, not including temporary checkoffs, on the income tax form.
Current law also requires DOR to remove from the tax forms any checkoffs that do
not generate at least an average of $50,000 of designations per year over the most
recent three-year period. Formerly, a temporary checkoff for the fire fighters
memorial appeared on the tax forms, but it was removed by DOR because it failed
to generate the required level of designations. The checkoff created in this bill would
be a permanent checkoff.

For further information see the state and local 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:
AB343,1 1Section 1. 20.566 (1) (hp) of the statutes is amended to read:
AB343,2,82 20.566 (1) (hp) Administration of income tax checkoff voluntary payments. The
3amounts in the schedule for the payment of all administrative costs, including data
4processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5fn), (5g),
5(5h), (5i), (5j), (5k), (5km), and (5m), and 71.30 (10). All moneys specified for deposit
6in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5fn) (i),
7(5g) (i), (5h) (i), (5i) (i), (5j) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11)
8(i) shall be credited to this appropriation account.
AB343,2 9Section 2. 71.10 (5fn) of the statutes is created to read:
AB343,2,1110 71.10 (5fn) Fire fighters memorial checkoff. (a) Definitions. In this
11subsection:
AB343,2,1212 1. “Association" means the Firefighters Memorial Association.
AB343,2,1313 2. “Department" means the department of revenue.
AB343,2,1714 (b) Voluntary payments. 1. `Designation on return.' Subject to sub. (5s), every
15individual filing an income tax return who has a tax liability or is entitled to a tax
16refund may designate on the return any amount of additional payment or any
17amount of a refund due that individual for the fire fighters memorial.
AB343,2,2018 2. `Designation added to tax owed.' If the individual owes any tax, the
19individual shall remit in full the tax due and the amount designated on the return
20for the fire fighters memorial when the individual files a tax return.
AB343,3,4
13. `Designation deducted from refund.' Except as provided in par. (d), if the
2individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
3(3) and (3m), the department shall deduct the amount designated on the return for
4the fire fighters memorial from the amount of the refund.
AB343,3,75 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
6to remit an amount equal to or in excess of the total of the actual tax due, after error
7corrections, and the amount designated on the return for the fire fighters memorial:
AB343,3,128 1. The department shall reduce the designation for the fire fighters memorial
9to reflect the amount remitted in excess of the actual tax due, after error corrections,
10if the individual remitted an amount in excess of the actual tax due, after error
11corrections, but less than the total of the actual tax due, after error corrections, and
12the amount originally designated on the return for the fire fighters memorial.
AB343,3,1413 2. The designation for the fire fighters memorial is void if the individual
14remitted an amount equal to or less than the actual tax due, after error corrections.
AB343,3,2015 (d) Errors; insufficient refund. If an individual is owed a refund that does not
16equal or exceed the amount designated on the return for the fire fighters memorial,
17after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections,
18the department shall reduce the designation for the fire fighters memorial to reflect
19the actual amount of the refund that the individual is otherwise owed, after crediting
20under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
AB343,3,2221 (e) Conditions. If an individual places any conditions on a designation for the
22fire fighters memorial, the designation is void.
AB343,3,2523 (f) Void designation. If a designation for the fire fighters memorial is void, the
24department shall disregard the designation and determine amounts due, owed,
25refunded, and received without regard to the void designation.
AB343,4,2
1(g) Tax return. The secretary of revenue shall provide a place for the
2designations under this subsection on the individual income tax return.
AB343,4,53 (h) Certification of amounts. Annually, on or before September 15, the
4secretary of revenue shall certify to the department of administration and the state
5treasurer all of the following:
AB343,4,86 1. The total amount of the administrative costs, including data processing
7costs, incurred by the department in administering this subsection during the
8previous fiscal year.
AB343,4,109 2. The total amount received from all designations for the fire fighters
10memorial made by taxpayers during the previous fiscal year.
AB343,4,1311 3. The net amount remaining after the administrative costs, including data
12processing costs, under subd. 1. are subtracted from the total received under subd.
132.
AB343,4,2014 (i) Appropriations. From the moneys received from designations for the fire
15fighters memorial, an amount equal to the sum of administrative expenses,
16including data processing costs, certified under par. (h) 1. shall be deposited in the
17general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
18the net amount remaining that is certified under par. (h) 3. shall be transferred to
19the association for the construction, improvement, and maintenance of the fire
20fighters memorial.
AB343,5,221 (j) Amounts subject to refund. Amounts designated for the fire fighters
22memorial under this subsection are not subject to refund to the taxpayer unless the
23taxpayer submits information to the satisfaction of the department, within 18
24months after the date on which the taxes are due or the date on which the return is
25filed, whichever is later, that the amount designated is clearly in error. Any refund

1granted by the department under this paragraph shall be deducted from the moneys
2received under this subsection in the fiscal year for which the refund is certified.
AB343,3 3Section 3. 71.10 (5s) (c) of the statutes is amended to read:
AB343,5,104 71.10 (5s) (c) Beginning in September 2014, based on the amounts certified by
5the secretary of revenue in August or September 2013, and 2014, as specified in subs.
6(5) (h), (5e) (h), (5f) (h), (5fn) (h), (5g) (h), (5h) (h), (5i) (h), (5j) (h), (5k) (h), (5km) (h),
7and (5m) (h), and for every 2-year period thereafter, the secretary of revenue shall
8rank the checkoffs based on the total amount of designations received for each
9checkoff for each 2-year period. For each 2-year period, beginning with 2014, the
10secretary of revenue shall rank every checkoff that is created under this section.
AB343,4 11Section 4. 71.10 (5s) (e) of the statutes is amended to read:
AB343,5,1812 71.10 (5s) (e) For any taxable year that begins after December 31, 2014,
13individuals may not make a designation for any checkoff which did not generate at
14least an average of $50,000 of designations per year over the most recent 3-year
15period as certified by the secretary of revenue under subs. (5) (h) 3., (5e) (h) 2., (5f)
16(h) 2., (5fm) (h) 2., (5fn) (h) 2., (5g) (h) 2., (5i) (h) 2., (5j) (h) 2., (5k) (h) 2., (5km) (h)
172., and (5m) (h) 2. Once a checkoff is affected by this paragraph, no further checkoffs
18may be designated to that checkoff in any taxable year.
AB343,5 19Section 5. Initial applicability.
AB343,5,2320 (1) This act first applies to taxable years beginning on January 1 of the year
21in which this subsection takes effect, except that if this subsection takes effect after
22July 31, this act first applies to taxable years beginning on January 1 of the year
23following the year in which this subsection takes effect.
AB343,5,2424 (End)
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