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LRB-3453/1
MDK&EKL:cjs
2019 - 2020 LEGISLATURE
January 21, 2020 - Introduced by Representatives Vining, Anderson, Brostoff,
Bowen, Considine, Crowley, Emerson, Fields, Goyke, Gruszynski, Haywood,
Hesselbein, Kolste, L. Myers, Neubauer, Riemer, Sargent, Sinicki,
Skowronski, Stuck, Subeck, C. Taylor, Zamarripa and Stubbs, cosponsored
by Senators Smith, Wirch, Carpenter, Johnson and Larson. Referred to
Committee on Ways and Means.
AB759,1,5 1An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and
271.45 (2) (a) 10.; and to create 71.07 (8m), 71.10 (4) (ha), 71.28 (8m), 71.30 (3)
3(cu), 71.47 (8m), 71.49 (1) (cu) and 101.129 of the statutes; relating to:
4requiring universal changing stations in certain buildings and creating a tax
5credit for installation of the stations.
Analysis by the Legislative Reference Bureau
This bill requires certain buildings to include at least one single-occupant
restroom with a “universal changing station,” which the bill defines as a
floor-mounted or wall-mounted, powered, and height adjustable adult changing
table with a safety rail that can be used for personal hygiene purposes by an
individual with a disability of either sex and the individual's care provider. The bill
specifies other requirements that a universal changing station must satisfy,
including requirements regarding size, maneuverability space, weight load,
adjustability, and signage.
The bill applies to certain buildings that are subject to the state's commercial
building code, which is administered by the Department of Safety and Professional
Services. Specifically, the building must be one of the following: a place of exhibition
or entertainment; a shopping center, shopping mall, or store of at least 40,000 square
feet; a place of public display or collection, including a museum, library, or gallery;
a place of recreation, including a building at a park, zoo, or amusement park; a place
of education, including an elementary, secondary, undergraduate, or postgraduate

private or public school; a social service center, including a senior center or homeless
shelter; a state or local government building, including a building at a rest area; a
public transportation station; or a professional office of a health care provider,
hospital, or rehabilitation center.
The bill's applicability also depends on whether a building is a “high capacity
building,” which the bill defines as a building with the capacity to serve more than
3,000 persons per day. The bill requires any high capacity building for which
construction begins on or after July 1, 2021, to include at least one single-occupant
restroom with a universal changing station. For any other high capacity building,
the building must have at least one single-occupant restroom with a universal
changing station only if the building owner applies for a building permit for a project
that satisfies each of the following: 1) the project alters, renovates, or makes an
addition to the building; 2) the project has an estimated cost of $15,000 or more; and
3) the project does not involve solely a parking garage.
For a building that is not a high capacity building, the bill's applicability
depends on whether the building includes at least one single-occupant restroom
before July 1, 2021. If so, the building must include at one single-occupant restroom
with a universal changing station if, on or after that date, the building owner applies
for a building permit for a project described above. If a building does not include at
least one single-occupant restroom before that date, and such a restroom is added
to the building on or after that date, the building must include one single-occupant
restroom with a universal changing station when the restroom is added.
The bill also creates an income and franchise tax credit for small businesses
that install universal changing stations. Under the bill, a small business is any
entity that, during the preceding taxable year, either had gross receipts of no more
than $1,000,000 or employed no more than 30 full-time employees. The credit is
equal to 50 percent of the amount the small business paid to install the universal
changing station, up to a maximum credit of $5,125. The credit may only be claimed
if the universal changing station meets the requirements described above relating
to such issues as size and weight load. If the small business's income or franchise
tax liability for the taxable year is less than the amount of credit it is eligible to claim,
the business may carry forward the unused credit to the next 15 taxable years to
offset taxes in those years.
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:
AB759,1 1Section 1 . 71.05 (6) (a) 15. of the statutes is amended to read:
AB759,3,52 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
3credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),

1(3rm), (3rn), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5f), (5h), (5i), (5j), (5k), (5r),
2(5rm), (6n), (8m), (8r), and (10) and not passed through by a partnership, limited
3liability company, or tax-option corporation that has added that amount to the
4partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or
571.34 (1k) (g).
AB759,2 6Section 2 . 71.07 (8m) of the statutes is created to read:
AB759,3,87 71.07 (8m) Universal changing station credit. (a) Definitions. In this
8subsection:
AB759,3,129 1. “Claimant" means a sole proprietor, a partner of a partnership, a member
10of a limited liability company, or a shareholder of a tax-option corporation who files
11a claim under this subsection and meets either of the following conditions during the
12preceding taxable year:
AB759,3,1313 a. Had gross receipts that did not exceed $1,000,000.
AB759,3,1414 b. Employed no more than 30 full-time employees.
AB759,3,1615 2. “Full-time employee” means an individual who is employed for at least 30
16hours per week for 20 or more calendar weeks during a taxable year.
AB759,3,2117 (b) Filing claims. For taxable years beginning after December 31, 2019, subject
18to the limitations provided in this subsection, a claimant may claim as a credit
19against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
20equal to 50 percent of the amount the claimant paid during the taxable year to install
21a universal changing station, as defined in s. 101.129 (1) (f).
AB759,3,2322 (c) Limitations. 1. No credit may be claimed under this subsection unless the
23universal changing station meets the requirements of s. 101.129 (3).
AB759,3,2424 2. The credit claimed under this subsection may not exceed $5,125.
AB759,4,7
13. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on the amounts paid by the entity. A partnership, limited
4liability company, or tax-option corporation shall compute the amount of credit that
5each of its partners, members, or shareholders may claim and shall provide that
6information to each of them. Partners, members, and shareholders may claim the
7credit in proportion to their ownership interests.
AB759,4,98 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
9s. 71.28 (4), applies to the credit under this subsection.
AB759,3 10Section 3 . 71.10 (4) (ha) of the statutes is created to read:
AB759,4,1111 71.10 (4) (ha) Universal changing station credit under s. 71.07 (8m).
AB759,4 12Section 4 . 71.21 (4) (a) of the statutes is amended to read:
AB759,4,1613 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1471.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
15(3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), (8r),
16and (10) and passed through to partners shall be added to the partnership's income.
AB759,5 17Section 5 . 71.26 (2) (a) 4. of the statutes is amended to read:
AB759,4,2318 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
19(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (3y), (5e),
20(5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), (8r), (9s), and (10) and not passed
21through by a partnership, limited liability company, or tax-option corporation that
22has added that amount to the partnership's, limited liability company's, or
23tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB759,6 24Section 6 . 71.28 (8m) of the statutes is created to read:
AB759,5,2
171.28 (8m) Universal changing station credit. (a) Definitions. In this
2subsection:
AB759,5,43 1. “Claimant" means a person who files a claim under this subsection and meets
4either of the following conditions during the preceding taxable year:
AB759,5,55 a. Had gross receipts that did not exceed $1,000,000.
AB759,5,66 b. Employed no more than 30 full-time employees.
AB759,5,87 2. “Full-time employee” means an individual who is employed for at least 30
8hours per week for 20 or more calendar weeks during a taxable year.
AB759,5,139 (b) Filing claims. For taxable years beginning after December 31, 2019, subject
10to the limitations provided in this subsection, a claimant may claim as a credit
11against the tax imposed under s. 71.23, up to the amount of those taxes, an amount
12equal to 50 percent of the amount the claimant paid during the taxable year to install
13a universal changing station, as defined in s. 101.129 (1) (f).
AB759,5,1514 (c) Limitations. 1. No credit may be claimed under this subsection unless the
15universal changing station meets the requirements of s. 101.129 (3).
AB759,5,1616 2. The credit claimed under this subsection may not exceed $5,125.
AB759,5,2317 3. Partnerships, limited liability companies, and tax-option corporations may
18not claim the credit under this subsection, but the eligibility for, and the amount of,
19the credit are based on the amounts paid by the entity. A partnership, limited
20liability company, or tax-option corporation shall compute the amount of credit that
21each of its partners, members, or shareholders may claim and shall provide that
22information to each of them. Partners, members, and shareholders may claim the
23credit in proportion to their ownership interests.
AB759,5,2524 (d) Administration. Sub. (4) (e) to (h), as it applies to the credit under sub. (4),
25applies to the credit under this subsection.
AB759,7
1Section 7. 71.30 (3) (cu) of the statutes is created to read:
AB759,6,22 71.30 (3) (cu) Universal changing stain credit under s. 71.28 (8m).
AB759,8 3Section 8 . 71.34 (1k) (g) of the statutes is amended to read:
AB759,6,74 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
5corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
6(3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r),
7(5rm), (6n), (8m), (8r), and (10) and passed through to shareholders.
AB759,9 8Section 9 . 71.45 (2) (a) 10. of the statutes is amended to read:
AB759,6,159 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
10computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
11(3w), (3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), (8r), (9s), and (10)
12and not passed through by a partnership, limited liability company, or tax-option
13corporation that has added that amount to the partnership's, limited liability
14company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
15the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB759,10 16Section 10 . 71.47 (8m) of the statutes is created to read:
AB759,6,1817 71.47 (8m) Universal changing station credit. (a) Definitions. In this
18subsection:
AB759,6,2019 1. “Claimant" means a person who files a claim under this subsection and meets
20either of the following conditions during the preceding taxable year:
AB759,6,2121 a. Had gross receipts that did not exceed $1,000,000.
AB759,6,2222 b. Employed no more than 30 full-time employees.
AB759,6,2423 2. “Full-time employee” means an individual who is employed for at least 30
24hours per week for 20 or more calendar weeks during a taxable year.
AB759,7,5
1(b) Filing claims. For taxable years beginning after December 31, 2019, subject
2to the limitations provided in this subsection, a claimant may claim as a credit
3against the tax imposed under s. 71.43, up to the amount of those taxes, an amount
4equal to 50 percent of the amount the claimant paid during the taxable year to install
5a universal changing station, as defined in s. 101.129 (1) (f).
AB759,7,76 (c) Limitations. 1. No credit may be claimed under this subsection unless the
7universal changing station meets the requirements of s. 101.129 (3).
AB759,7,88 2. The credit claimed under this subsection may not exceed $5,125.
AB759,7,159 3. Partnerships, limited liability companies, and tax-option corporations may
10not claim the credit under this subsection, but the eligibility for, and the amount of,
11the credit are based on the amounts paid by the entity. A partnership, limited
12liability company, or tax-option corporation shall compute the amount of credit that
13each of its partners, members, or shareholders may claim and shall provide that
14information to each of them. Partners, members, and shareholders may claim the
15credit in proportion to their ownership interests.
AB759,7,1716 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
17s. 71.28 (4), applies to the credit under this subsection.
AB759,11 18Section 11 . 71.49 (1) (cu) of the statutes is created to read:
AB759,7,1919 71.49 (1) (cu) Universal changing station credit under s. 71.47 (8m).
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