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ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 84
October 14, 2019 - Offered by Representative Tauchen.
AB84-ASA1,1,6 1An Act to amend 20.566 (1) (hp), 71.10 (5s) (c) and 71.10 (5s) (e); and to create
271.05 (27), 71.10 (5jm), 71.21 (4m), 71.26 (2) (a) 13., 71.36 (1m) (d), 71.365 (4m)
3(d) 1m., 71.45 (2) (a) 21. and 115.3415 of the statutes; relating to: imposing
4requirements related to school lunch and breakfast programs in certain
5schools, creating an income and franchise tax subtraction for donations to repay
6school meal debt, and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill 1) requires certain schools to provide a school lunch or breakfast to a
pupil who requests such a meal; 2) prohibits those schools from taking certain actions
against a pupil who is unable to pay for those meals; 3) allows taxpayers to deduct
donations made to schools to repay pupils' meal debts; and 4) creates a checkoff on
the individual income tax return for donations to schools to repay pupils' meal debts.
The bill defines “school” as a public school, including an independent charter
school, private school, tribal school, the Wisconsin Educational Services Program for
the Deaf and Hard of Hearing, or the Wisconsin Center for the Blind and Visually
Impaired, provided the school, program, or center receives state aid for providing
school lunches and breakfasts (free or reduced-price meals).

Requirement to provide quality meals
Under the bill, the school board of a school district, operator of an independent
charter school, governing body of a private school, governing body of a tribal school,
director of the program, or director of the center (governing body) must provide a
meal that is of a similar quality to a free or reduced-price meal (quality meal) to a
pupil who requests such a meal, regardless of the pupil's ability to pay for the meal,
and prohibits the governing body from providing a meal of inferior quality in place
of a quality meal. If the pupil is homeless and is enrolled in a public school, including
an independent charter school, the governing body of the school must provide the
quality meal to the pupil at no cost to the pupil.
Prohibited practices
The bill prohibits the governing body of a school from doing any of the following:
1. Publicly identifying or stigmatizing a pupil who is unable to pay for a quality
meal or who has outstanding debt related to a quality meal.
2. Requiring a pupil who has received a quality meal to relinquish or throw
away that quality meal because the pupil is unable to pay for the quality meal or has
outstanding debt related to a quality meal.
3. Communicating directly with a pupil in grades kindergarten to eight
concerning the pupil's inability to pay for a quality meal or to pay outstanding debt
related to a quality meal.
4. Requiring a pupil who is unable to pay for a quality meal to do chores or other
work as a condition of receiving the quality meal, unless the pupil's parent or
guardian consents.
5. Restricting a pupil's participation in graduation activities on the basis that
the pupil is unable to pay for a quality meal or has outstanding debt related to a
quality meal.
6. Withholding a pupil's high school diploma, refusing to promote a pupil to the
next grade, or withholding a pupil's high school transcript on the basis that the pupil
is unable to pay for a quality meal or has outstanding debt related to a quality meal.
Deduction for school meal debt donations
The bill allows a taxpayer, when calculating income for income or franchise tax
purposes, to deduct a donation made to a school's governing body to repay pupils'
debts related to quality meals. The maximum amount that a taxpayer may deduct
each year is $25,000. A taxpayer may not place any conditions on the donation, such
as requesting that it be used to pay the debt of a specific pupil, or receive anything
of value in exchange. In order to deduct the donation, the taxpayer must provide the
Department of Revenue with written certification from the governing body stating
that the governing body will use the donation solely for the purpose of repaying
pupils' meal debts.
Tax checkoff program
This bill creates an individual income tax checkoff for donations to a school's
governing body to be used solely for the repayment of pupils' debts related to quality
meals. A governing body that is owed meal debt may apply to DOR to be included
on the list of eligible donees under the checkoff program. The individual making the

checkoff donation must specify which listed governing body is to receive the funds.
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 designated governing bodies.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB84-ASA1,1 1Section 1. 20.566 (1) (hp) of the statutes is amended to read:
AB84-ASA1,3,82 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), (5g), (5h),
5(5i), (5j), (5jm), (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), (5g) (i), (5h)
7(i), (5i) (i), (5j) (i), (5jm) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11)
8(i) shall be credited to this appropriation account.
AB84-ASA1,2 9Section 2 . 71.05 (27) of the statutes is created to read:
AB84-ASA1,3,1010 71.05 (27) School meal debt donations. (a) In this subsection:
AB84-ASA1,3,1311 1. “Claimant" means an individual; an individual partner or member of a
12partnership, limited liability company, or limited liability partnership; or an
13individual shareholder of a tax-option corporation.
AB84-ASA1,3,1414 2. “Governing body” has the meaning given in s. 115.3415 (1) (a).
AB84-ASA1,3,1615 3. “School meal debt” means money owed by a pupil to a governing body due
16to the pupil receiving a quality meal, as defined in s. 115.3415 (1) (b).
AB84-ASA1,3,1917 4. “School meal debt donation” means an amount paid by a claimant to a
18governing body to be used by the governing body solely for the purpose of repaying
19school meal debt.
AB84-ASA1,4,3
1(b) Subject to the limitations in this subsection, a claimant may subtract from
2federal adjusted gross income the amount, not to exceed $25,000, of the school meal
3debt donation paid by the claimant in the year to which the claim relates.
AB84-ASA1,4,64 (c) No subtraction is allowed under this subsection if the claimant places a
5condition on the school meal debt donation, requests the donation be used to repay
6the debt of a specific pupil, or receives anything of value in exchange for the donation.
AB84-ASA1,4,117 (d) No subtraction is allowed under this subsection unless the claimant
8receives certification from the governing body, on a form provided by the department,
9that the governing body will use the donation solely for the purpose of repaying
10school meal debt and the claimant includes the form with the claimant's income tax
11return for the year to which the claim relates.
AB84-ASA1,3 12Section 3. 71.10 (5jm) of the statutes is created to read:
AB84-ASA1,4,1313 71.10 (5jm) School meal debt donations. (a) Definitions. In this subsection:
AB84-ASA1,4,1414 1. “Department" means the department of revenue.
AB84-ASA1,4,1615 2. “Eligible governing body” means a governing body, as defined in s. 115.3415
16(1) (a), whose application under par. (e) 1. has been approved by the department.
AB84-ASA1,4,1817 3. “School meal debt” means money owed by a pupil to a governing body due
18to the pupil receiving a quality meal, as defined in s. 115.3415 (1) (b).
AB84-ASA1,4,2319 (b) Voluntary payments. 1. `Designation on return.' Subject to sub. (5s), every
20individual filing an income tax return who has a tax liability or is entitled to a tax
21refund may designate on the return any amount of additional payment or any
22amount of a refund due that individual as a donation to an eligible governing body
23for the repayment of school meal debt.
AB84-ASA1,5,3
12. `Designation added to tax owed.' If the individual owes any tax, the
2individual shall remit in full the tax due and the amount designated under subd. 1.
3when the individual files a tax return.
AB84-ASA1,5,74 3. `Designation deducted from refund.' Except as provided in par. (d), if the
5individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
6(3) and (3m), the department shall deduct the amount designated under subd. 1. from
7the amount of the refund.
AB84-ASA1,5,108 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
9to remit an amount equal to or in excess of the total of the actual tax due, after error
10corrections, and the amount designated under par. (b) 1.:
AB84-ASA1,5,1511 1. The department shall reduce the designation under par. (b) 1. to reflect the
12amount remitted in excess of the actual tax due, after error corrections, if the
13individual remitted an amount in excess of the actual tax due, after error corrections,
14but less than the total of the actual tax due, after error corrections, and the amount
15originally designated on the return under par. (b) 1.
AB84-ASA1,5,1716 2. The designation under par. (b) 1. is void if the individual remitted an amount
17equal to or less than the actual tax due, after error corrections.
AB84-ASA1,5,2318 (d) Errors; insufficient refund. If an individual is owed a refund that does not
19equal or exceed the amount designated under par. (b) 1., after crediting under ss.
2071.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall
21reduce the designation to reflect the actual amount of the refund that the individual
22is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after
23error corrections.
AB84-ASA1,6,624 (e) Eligible governing bodies; failure to select governing body. 1. Annually, no
25later than July 1, a governing body that is owed school meal debt may apply to the

1department, on a form provided by the department, to receive donations designated
2under par. (b) 1. The form shall require that the governing body report the amount
3of school meal debt owed to it, the number of pupils owing the debt, and any other
4information requested by the department. Upon a determination by the department
5that a governing body has complied with this paragraph, the department shall
6approve the governing body's application.
AB84-ASA1,6,97 2. A designation under par. (b) 1. shall be void if the individual fails to select,
8on the individual's income tax return, an eligible governing body to receive the
9donation.
AB84-ASA1,6,1110 (f) Conditions. A designation under par. (b) 1. shall be void if the individual
11places any conditions on the designation.
AB84-ASA1,6,1512 (g) Tax return and instructions. 1. The secretary of revenue shall provide a
13place for the designations under this subsection, including a place for an individual
14to select the eligible governing body to receive the donation designated under par. (b)
151.
AB84-ASA1,6,2116 2. The secretary shall list all eligible governing bodies in the instructions for
17the individual income tax return. The instructions shall state that the listed
18governing bodies are eligible to receive donations to be used solely to repay school
19meal debt and that an individual who chooses to make a donation must select one of
20the listed governing bodies to receive the donation and may not request that the
21donation be used to repay the school meal debt of a specific pupil.
AB84-ASA1,6,2422 (h) Certification of amounts. Annually, no later than September 15, the
23secretary of revenue shall certify to the department of administration and the state
24treasurer all of the following:
AB84-ASA1,7,3
11. The total amount of the administrative costs, including data processing
2costs, incurred by the department in administering this subsection during the
3previous fiscal year.
AB84-ASA1,7,54 2. The total amount received from all designations under this subsection
5during the previous fiscal year.
AB84-ASA1,7,86 3. The net amount remaining after the administrative costs, including data
7processing costs, under subd. 1. are subtracted from the total received under subd.
82.
AB84-ASA1,7,169 (i) Appropriations. From the moneys received from designations under this
10subsection, an amount equal to the sum of administrative expenses, including data
11processing costs, certified under par. (h) 1. shall be deposited in the general fund and
12credited to the appropriation account under s. 20.566 (1) (hp), and the net amount
13remaining that is certified under par. (h) 3. shall be transferred to the eligible
14governing bodies selected to receive donations under par. (b) 1. An amount
15transferred to a governing body under this paragraph shall be used only for the
16purpose of repaying the school meal debt owed to the governing body.
AB84-ASA1,7,1917 (j) Void designations. If a designation under par. (b) 1. is void for any reason,
18the department shall disregard the designation and determine amounts due, owed,
19refunded, and received without regard to the void designation.
AB84-ASA1,8,220 (k) Amounts subject to refund. Amounts designated under this subsection are
21not subject to refund to the taxpayer unless the taxpayer submits information to the
22satisfaction of the department, within 18 months after the date on which the taxes
23are due or the date on which the return is filed, whichever is later, that the amount
24designated is clearly in error. Any refund granted by the department under this

1paragraph shall be deducted from the moneys received under this subsection in the
2fiscal year for which the refund is certified.
AB84-ASA1,4 3Section 4. 71.10 (5s) (c) of the statutes is amended to read:
AB84-ASA1,8,104 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), (5g) (h), (5h) (h), (5i) (h), (5j) (h), (5jm) (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.
AB84-ASA1,5 11Section 5. 71.10 (5s) (e) of the statutes is amended to read:
AB84-ASA1,8,1812 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., (5g) (h) 2., (5i) (h) 2., (5j) (h) 2., (5jm) (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.
AB84-ASA1,6 19Section 6 . 71.21 (4m) of the statutes is created to read:
AB84-ASA1,8,2020 71.21 (4m) (a) In this subsection:
AB84-ASA1,8,2121 1. “Governing body” has the meaning given in s. 115.3415 (1) (a).
AB84-ASA1,8,2322 2. “School meal debt” means money owed by a pupil to a governing body due
23to the pupil receiving a quality meal, as defined in s. 115.3415 (1) (b).
AB84-ASA1,9,3
13. “School meal debt donation” means an amount paid by a taxpayer to a
2governing body to be used by the governing body solely for the purpose of repaying
3school meal debt.
AB84-ASA1,9,64 (b) Subject to the limitations in this subsection, an amount, not to exceed
5$25,000, that is equal to the school meal debt donation paid by the taxpayer in the
6taxable year may be subtracted from the taxpayer's income.
AB84-ASA1,9,97 (c) No subtraction is allowed under this subsection if the taxpayer places a
8condition on the school meal debt donation, requests the donation be used to repay
9the debt of a specific pupil, or receives anything of value in exchange for the donation.
AB84-ASA1,9,1410 (d) No subtraction is allowed under this subsection unless the taxpayer
11receives certification from the governing body, on a form provided by the department,
12that the governing body will use the donation solely for the purpose of repaying
13school meal debt and the taxpayer includes the form with the income tax return for
14the year to which the claim relates.
AB84-ASA1,7 15Section 7 . 71.26 (2) (a) 13. of the statutes is created to read:
AB84-ASA1,9,2516 71.26 (2) (a) 13. Minus the amount, not to exceed $25,000, equal to the school
17meal debt donation, as defined in s. 71.21 (4m) (a) 3., paid by the taxpayer in the
18taxable year. The taxpayer may not place a condition on the school meal debt
19donation, request the donation be used to repay the debt of a specific pupil, or receive
20anything of value in exchange for the donation. No subtraction is allowed under this
21subdivision unless the taxpayer receives certification from the governing body, on a
22form provided by the department, that the governing body will use the donation
23solely for the purpose of repaying school meal debt, as defined in s. 71.21 (4m) (a)
242., and the taxpayer includes the form with the income tax return for the year to
25which the claim relates.
AB84-ASA1,8
1Section 8. 71.36 (1m) (d) of the statutes is created to read:
AB84-ASA1,10,112 71.36 (1m) (d) A tax-option corporation may deduct from its net income an
3amount, not to exceed $25,000, equal to the school meal debt donation, as defined in
4s. 71.21 (4m) (a) 3., paid by the taxpayer in the taxable year. The taxpayer may not
5place a condition on the school meal debt donation, request the donation be used to
6repay the debt of a specific pupil, or receive anything of value in exchange for the
7donation. No subtraction is allowed under this paragraph unless the taxpayer
8receives certification from the governing body, on a form provided by the department,
9that the governing body will use the donation solely for the purpose of repaying
10school meal debt, as defined in s. 71.21 (4m) (a) 2., and the taxpayer includes the form
11with the income tax return for the year to which the claim relates.
AB84-ASA1,9 12Section 9 . 71.365 (4m) (d) 1m. of the statutes is created to read:
AB84-ASA1,10,1413 71.365 (4m) (d) 1m. A tax-option corporation may deduct from its net income
14the amount under s. 71.36 (1m) (d).
AB84-ASA1,10 15Section 10 . 71.45 (2) (a) 21. of the statutes is created to read:
AB84-ASA1,10,2516 71.45 (2) (a) 21. By subtracting an amount, not to exceed $25,000, equal to the
17school meal debt donation, as defined in s. 71.21 (4m) (a) 3., paid by the taxpayer in
18the taxable year. The taxpayer may not place a condition on the school meal debt
19donation, request the donation be used to repay the debt of a specific pupil, or receive
20anything of value in exchange for the donation. No subtraction is allowed under this
21subdivision unless the taxpayer receives certification from the governing body, on a
22form provided by the department, that the governing body will use the donation
23solely for the purpose of repaying school meal debt, as defined in s. 71.21 (4m) (a) 2.,
24and the taxpayer includes the form with the income tax return for the year to which
25the claim relates.
AB84-ASA1,11
1Section 11. 115.3415 of the statutes is created to read:
AB84-ASA1,11,3 2115.3415 School lunch and breakfast programs; requirements. (1) In
3this section:
AB84-ASA1,11,74 (a) “Governing body” means the school board of a school district, governing body
5of a private school, operator of a charter school under s. 118.40 (2r) or (2x), governing
6body of a tribal school, director of the program under s. 115.52, or director of the
7center under s. 115.525.
AB84-ASA1,11,108 (b) “Quality meal” means a school lunch or breakfast that satisfies the
9requirements for the governing body of a school to receive reimbursement under s.
10115.34 (2) or 115.341 (1).
AB84-ASA1,11,1111 (c) “School” means any of the following:
AB84-ASA1,11,1412 1. A public school, including a charter school under s. 118.40 (2r) or (2x), private
13school, or tribal school that receives a payment under s. 115.34 (2) for a school lunch
14served to a pupil at the school.
AB84-ASA1,11,1615 2. The program under s. 115.52, provided the program receives a payment
16under s. 115.34 (2) for a school lunch served to a pupil in the program.
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