SB566,27,7
154.960
(1) Beneficial interests in a custodial trust created for multiple
2beneficiaries are deemed to be separate custodial trusts of equal undivided interests
3for each beneficiary. Except in a transfer or declaration for use and benefit of
4husband and wife 2 individuals who are married to each other, for whom
5survivorship is presumed, a right of survivorship does not exist unless the
6instrument creating the custodial trust specifically provides for survivorship or
7survivorship is required as to marital property.
SB566,74
8Section 74
. 69.03 (15) of the statutes is amended to read:
SB566,27,129
69.03
(15) Periodically provide to each county child support agency under s.
1059.53 (5) a list of names and, notwithstanding s. 69.20 (2) (a), addresses of registrants
11who reside in that county for whom
no father's
only one parent's name has been
12inserted on the registrant's birth record within 6 months of birth.
SB566,75
13Section 75
. 69.11 (4) (b) of the statutes is amended to read:
SB566,28,214
69.11
(4) (b) The state registrar may amend an item on a birth record that
15affects information about the name, sex, date of birth, place of birth, parent's name,
16or
parent's marital status
of the mother if 365 days have elapsed since the occurrence
17of the event that is the subject of the birth record, if the amendment is at the request
18of a person with a direct and tangible interest in the record and is in the manner
19prescribed by the state registrar, and if the amendment is accompanied by 2 items
20of documentary evidence from early childhood that are sufficient to prove that the
21item to be changed is in error and by the affidavit of the person requesting the
22amendment. A change in the marital status on the birth record may be made under
23this paragraph only if the marital status is inconsistent with information
concerning
24the father or husband that appears on the birth record. This paragraph may not be
25used to add to or delete from a birth record the name of a parent, to change the
1identity of a parent named on the birth record, or to effect a name change prohibited
2under s. 301.47.
SB566,76
3Section 76
. 69.12 (5) of the statutes is amended to read:
SB566,28,84
69.12
(5) A change in the marital status on the record of birth may be requested
5under this section only if the marital status is inconsistent with
father or husband 6information appearing on the birth record. This section may not be used to add or
7delete the name of a parent on the record of birth or change the identity of either
8parent named on the birth record.
SB566,77
9Section 77
. 69.13 (2) (b) 4. of the statutes is amended to read:
SB566,28,1410
69.13
(2) (b) 4. If relevant to the correction sought, a certified copy of a marriage
11document, divorce or annulment record, or a final divorce decree that indicates that
12the mother was not married to the person listed as her
husband spouse at any time
13during the pregnancy, a legal name change order, or any other legal document that
14clarifies the disputed information.
SB566,78
15Section 78
. 69.14 (1) (c) 4. of the statutes is amended to read:
SB566,28,1916
69.14
(1) (c) 4. In the absence of a person under subds. 1. to 3., the
father or
17mother,
father, or mother's spouse, or in the absence of the father
or the mother's
18spouse and the inability of the mother, the person responsible for the premises where
19the birth occurs.
SB566,79
20Section 79
. 69.14 (1) (e) (title) and 1. of the statutes are amended to read:
SB566,29,221
69.14
(1) (e) (title)
Father's Spouse's or father's name. 1.
If Except as provided
22in par. (h), if the mother of a registrant under this section was married at any time
23from the conception to the birth of the registrant, the name of the
husband spouse 24of the mother shall be entered on the birth record as
the a legal
father parent of the
1registrant. The name of the
father parent entered under this subdivision may not
2be changed except by a proceeding under ch. 767.
SB566,80
3Section 80
. 69.14 (1) (f) 1. of the statutes is amended to read:
SB566,29,94
69.14
(1) (f) 1. a. Except as provided under subd. 1. b., if the mother of a
5registrant of a birth record under this section is married
to the father of the
6registrant at any time from the conception to the birth of the registrant, the given
7name and surname
which that the mother
and father of the registrant
and her
8spouse enter for the registrant on the birth record shall be the given name and
9surname filed and registered on the birth record.
SB566,29,1810
b. If the mother of a registrant of a birth record under this section is married
11to the father of the registrant at any time from the conception to the birth of the
12registrant and the mother is separated or divorced
from the father of the registrant 13at the time of birth, the given name and surname
which that the parent of the
14registrant with actual custody enters for the registrant on the birth record shall be
15the given name and surname filed and registered on the birth record, except that if
16a court has granted legal custody of the registrant, the given name and surname
17which that the person with legal custody enters for the registrant on the birth record
18shall be the given name and surname filed and registered on the birth record.
SB566,30,219
c. If the mother of a registrant of a birth record under this section is not married
20to the father of the registrant at any time from the conception to the birth of the
21registrant, the given name and surname
which
that the mother of the registrant
22enters for the registrant on the birth record shall be the given name and surname
23filed and registered on the birth record, except that if a court has granted legal
24custody of the registrant, the given name and surname
which that the person with
1legal custody enters for the registrant on the birth record shall be the given name and
2surname filed and registered on the birth record.
SB566,81
3Section 81
. 69.14 (1) (g) of the statutes is amended to read:
SB566,30,104
69.14
(1) (g)
Birth by artificial insemination. If the registrant of a birth record
5under this section is born as a result of artificial insemination under the
6requirements of s. 891.40, the
husband spouse of the
woman person inseminated 7shall be considered
the father a parent of the registrant on the birth record.
If the
8registrant is born as a result of artificial insemination which does not satisfy the
9requirements of s. 891.40, the information about the father of the registrant shall be
10omitted from the registrant's birth record.
SB566,82
11Section 82
. 69.14 (2) (b) 2. d. of the statutes is amended to read:
SB566,30,1512
69.14
(2) (b) 2. d. The full name of the father
or the mother's spouse, except that
13if the mother was not married at the time of conception or birth or between conception
14and birth of the registrant, the name of the father may not be entered except as
15provided under s. 69.15 (3).
SB566,83
16Section 83
. 69.15 (1) of the statutes is amended to read:
SB566,30,2117
69.15
(1) Birth record information changes. The state registrar may change
18information on a birth record registered in this state which was correct at the time
19the birth record was filed under a court or administrative order issued in this state,
20in another state or in Canada or under the valid order of a court of any federally
21recognized Indian tribe, band
, or nation if
all of the following occur:
SB566,30,2322
(a) The order provides for an adoption, name change
, or name change with sex
23change or establishes paternity
; and or parentage.
SB566,31,324
(b) A clerk of court or, for a paternity
or parentage action, a clerk of court or
25county child support agency under s. 59.53 (5), sends the state registrar a certified
1report of an order of a court in this state in the method prescribed by the state
2registrar or, in the case of any other order, the state registrar receives a certified copy
3of the order and the proper fee under s. 69.22.
SB566,84
4Section 84
. 69.15 (3) (title), (a) (intro.), 1., 2. and 3. and (b) 1., 2., 3. and 4.
5(intro), a. and b. of the statutes are amended to read:
SB566,31,96
69.15
(3) (title)
Paternity Parentage. (a) (intro.) If the state registrar receives
7an order under sub. (1) which establishes paternity or determines that the
man 8person whose name appears on a registrant's birth record is not the
father parent of
9the registrant, the state registrar shall do the following, as appropriate:
SB566,31,1310
1. Prepare under sub. (6) a new record omitting the
father's parent's name if
11the order determines that the
man person whose name appears on a registrant's
12birth record is not the
father parent of the registrant and if there is no adjudicated
13father.
SB566,31,1614
2. Prepare under sub. (6) a new record for the subject of a paternity action
15changing the name of the
father parent if the name of the adjudicated father is
16different than the name of the
man person on the birth record.
SB566,31,1917
3. Except as provided under subd. 4., insert the name of the adjudicated father
18on the original birth record if the name of
the father that parent was omitted on the
19original record.
SB566,32,320
(b) 1. Except as provided under par. (c), if the state registrar receives a
21statement acknowledging
paternity parentage in the manner prescribed by the state
22registrar and signed by both of the
birth natural parents of a child determined to be
23a marital child under s. 767.803, a certified copy of the parents' marriage record, and
24the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of
25the
husband spouse of the person who gave birth from the marriage record as the
1father parent if the name of
the father that parent was omitted on the original birth
2record. The state registrar shall include for the acknowledgment the items in s.
3767.813 (5g).
SB566,32,84
2. Except as provided under par. (c), if the parent of a child determined to be
5a marital child under s. 767.803 dies after his or her marriage and before the
6statement acknowledging
paternity parentage has been signed, the state registrar
7shall insert the name of the
father parent under subd. 1. upon receipt of a court order
8determining that the
husband spouse was the
father parent of the child.
SB566,32,199
3. Except as provided under par. (c), if the state registrar receives a statement
10acknowledging
paternity parentage in the method prescribed by the state registrar
11and signed by both parents, neither of whom was under the age of 18 years when the
12form was signed, along with the fee under s. 69.22, the state registrar shall insert the
13name of the
father parent under subd. 1. The state registrar shall mark the record
14to show that the acknowledgement is on file. The acknowledgement shall be
15available to the department of children and families or a county child support agency
16under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any
17other person with a direct and tangible interest in the record. The state registrar
18shall include on the acknowledgment the information in s. 767.805 and the items in
19s. 767.813 (5g).
SB566,32,2420
4. (intro.) If a registrant has not reached the age of 18 years and if any of the
21following indicate, in a statement acknowledging
paternity parentage under subd.
221. or 3., that the given name or surname, or both, of the registrant should be changed
23on the birth record, the state registrar shall enter the name indicated on the birth
24record without a court order:
SB566,33,2
1a. The
mother of the parent who gave birth to the registrant, except as provided
2under subd. 4. b. and c.
SB566,33,43
b. The
father of natural parent who did not give birth to the registrant if
the
4father that parent has legal custody of the registrant.
SB566,85
5Section 85
. 69.15 (3) (b) 3m. of the statutes is created to read:
SB566,33,126
69.15
(3) (b) 3m. Except as provided in par. (c), if the state registrar receives
7an acknowledgement of parentage on a form prescribed by the state registrar and
8signed by both of the people presumed to be natural parents under s. 891.41 (1) (b),
9a certified copy of the parents' marriage certificate, and the fee required under s.
1069.22 (5) (b) 1., the state registrar shall insert the name of the spouse from the
11marriage certificate as a parent if the name of that parent was omitted on the original
12birth certificate.
SB566,86
13Section 86
. 69.15 (3) (d) of the statutes is amended to read:
SB566,33,1614
69.15
(3) (d) The method prescribed by the state registrar for acknowledging
15paternity parentage shall require that the social security number of each of the
16registrant's parents be provided.
SB566,87
17Section 87
. 69.15 (3m) (title), (a) (intro.) and 3. and (b) of the statutes are
18amended to read:
SB566,33,2219
69.15
(3m) (title)
Rescission of statement acknowledging paternity
20parentage. (a) (intro.) A statement acknowledging
paternity parentage that is filed
21with the state registrar under sub. (3) (b) 3. may be rescinded by either person who
22signed the statement as a parent of the registrant if all of the following apply:
SB566,34,223
3. The person rescinding the statement files a rescission in the method
24prescribed under subd. 2. before the day on which a court or circuit court
25commissioner makes an order in an action affecting the family involving the
man
1person who signed the statement and the child who is the subject of the statement
2or before 60 days elapse after the statement was filed, whichever occurs first.
SB566,34,63
(b) If the state registrar, within the time required under par. (a) 3., receives a
4rescission in the method prescribed by the state registrar, along with the proper fee
5under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting
6the
father's parent's name if it was inserted under sub. (3) (b).
SB566,88
7Section 88
. 71.03 (2) (d) (title) of the statutes is amended to read:
SB566,34,88
71.03
(2) (d) (title)
Husband and wife Spouses joint filing.
SB566,89
9Section 89
. 71.03 (2) (d) 1. of the statutes is amended to read:
SB566,34,1210
71.03
(2) (d) 1. Except as provided in subds. 2. and 3. and par. (e),
a husband
11and a wife spouses may file a joint return for income tax purposes even though one
12of the spouses has no gross income or no deductions.
SB566,90
13Section 90
. 71.03 (2) (d) 2. of the statutes is amended to read:
SB566,34,1714
71.03
(2) (d) 2. No joint return may be filed if either
the husband or wife spouse 15at any time during the taxable year is a nonresident alien, unless an election is in
16effect for the taxable year under section 6013 (g) or (h) of the
internal revenue code 17Internal Revenue Code.
SB566,91
18Section 91
. 71.03 (2) (d) 3. of the statutes is amended to read:
SB566,34,2519
71.03
(2) (d) 3. No joint return may be filed if the
husband and wife spouses 20have different taxable years, except that if their taxable years begin on the same day
21and end on different days because of the death of either or both the joint return may
22be filed with respect to the taxable year of each unless the surviving spouse remarries
23before the close of his or her taxable year or unless the taxable year of either spouse
24is a fractional part of a year under section 443 (a) (1) of the
internal revenue code 25Internal Revenue Code.
SB566,92
1Section
92. 71.03 (2) (g) of the statutes is amended to read:
SB566,35,162
71.03
(2) (g)
Joint return following separate return. Except as provided in par.
3(i), if an individual has filed a separate return for a taxable year for which a joint
4return could have been filed by the individual and the individual's spouse under par.
5(d) or (e) and the time prescribed by law for timely filing the return for that taxable
6year has expired, the individual and the individual's spouse may file a joint return
7for that taxable year. A joint return filed by the
husband and wife spouses under this
8paragraph is their return for that taxable year, and all payments, credits, refunds
9or other repayments made or allowed with respect to the separate return of each
10spouse for that taxable year shall be taken into account in determining the extent
11to which the tax based upon the joint return has been paid. If a joint return is filed
12under this paragraph, any election, other than the election to file a separate return,
13made by either spouse in that spouse's separate return for that taxable year with
14respect to the treatment of any income, deduction or credit of that spouse may not
15be changed in the filing of the joint return if that election would have been irrevocable
16if the joint return had not been filed.
SB566,93
17Section 93
. 71.03 (2) (m) 2. of the statutes is amended to read:
SB566,35,2118
71.03
(2) (m) 2. If
a husband and wife spouses change from a joint return to
19separate returns within the time prescribed in subd. 1., the tax paid on the joint
20return shall be allocated between them in proportion to the tax liability shown on
21each separate return.
SB566,94
22Section 94
. 71.03 (4) (a) of the statutes is amended to read:
SB566,36,723
71.03
(4) (a) Natural persons whose total income is not in excess of $10,000 and
24consists entirely of wages subject to withholding for Wisconsin tax purposes and not
25more than $200 total of dividends, interest and other wages not subject to Wisconsin
1withholding, and who have elected the Wisconsin standard deduction and have not
2claimed either the credit for homestead property tax relief or deductions for expenses
3incurred in earning such income, shall, at their election, not be required to record on
4their income tax returns the amount of the tax imposed on their Wisconsin taxable
5income. Married persons shall be permitted this election only if the joint income of
6the
husband and wife spouses does not exceed $10,000, if both report their incomes
7on the same joint income tax return form, and if both make this election.
SB566,95
8Section
95. 71.05 (22) (a) (title) of the statutes is amended to read:
SB566,36,109
71.05
(22) (a) (title)
Election of deductions; husband and wife spousal
10deductions.
SB566,96
11Section
96. 71.07 (5m) (a) 3. of the statutes is amended to read:
SB566,36,1312
71.07
(5m) (a) 3. “Household" means a claimant and an individual related to
13the claimant as
husband or wife his or her spouse.
SB566,97
14Section 97
. 71.07 (9e) (b) of the statutes is amended to read:
SB566,36,1815
71.07
(9e) (b) No credit may be allowed under this subsection to married
16persons, except married persons living apart who are treated as single under section
177703 (b) of the
internal revenue code Internal Revenue Code, if the
husband and wife 18spouses report their income on separate income tax returns for the taxable year.
SB566,98
19Section
98. 71.09 (13) (a) 2. of the statutes is amended to read:
SB566,37,220
71.09
(13) (a) 2. The tax shown on the return for the preceding year. If
a
21husband and wife spouses who filed separate returns for the preceding taxable year
22file a joint return, the tax shown on the return for the preceding year is the sum of
23the taxes shown on the separate returns of the
husband and wife spouses. If
a
24husband and wife spouses who filed a joint return for the preceding taxable year file
25separate returns, the tax shown on the return for the preceding year is
the husband's
1or wife's each spouse's proportion of that tax based on what their respective tax
2liabilities for that year would have been had they filed separately.
SB566,99
3Section 99
. 71.52 (4) of the statutes is amended to read:
SB566,37,54
71.52
(4) “Household" means a claimant and an individual related to the
5claimant as
husband or wife his or her spouse.
SB566,100
6Section 100
. 71.83 (1) (a) 8. of the statutes is amended to read:
SB566,37,137
71.83
(1) (a) 8. `Joint return replacing separate returns.' If the amount shown
8as the tax by
the husband and wife spouses on a joint return filed under s. 71.03 (2)
9(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
10of each spouse and if any part of that excess is attributable to negligence or
11intentional disregard of this chapter, but without intent to defraud, at the time of the
12filing of that separate return, then 25 percent of the total amount of that excess shall
13be added to the tax.
SB566,101
14Section 101
. 71.83 (1) (b) 5. of the statutes is amended to read:
SB566,37,2015
71.83
(1) (b) 5. `Joint return after separate returns.' If the amount shown as
16the tax by
the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
17to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
18spouse and if any part of that excess is attributable to fraud with intent to evade tax
19at the time of the filing of that separate return, then 50 percent of the total amount
20of that excess shall be added to the tax.
SB566,102
21Section 102
. 77.25 (8m) of the statutes is amended to read:
SB566,37,2222
77.25
(8m) Between
husband and wife spouses.
SB566,103
23Section 103
. 77.54 (7) (b) 1. of the statutes is amended to read:
SB566,38,224
77.54
(7) (b) 1. The item is transferred to a child, spouse, parent,
father-in-law,
25mother-in-law parent-in-law, daughter-in-law
, or son-in-law of the transferor or,
1if the item is a motor vehicle, from the transferor to a corporation owned solely by the
2transferor or by the transferor's spouse.
SB566,104
3Section 104
. 101.91 (5m) of the statutes is amended to read:
SB566,38,94
101.91
(5m) “Manufactured home community" means any plot or plots of
5ground upon which 3 or more manufactured homes that are occupied for dwelling or
6sleeping purposes are located. “Manufactured home community" does not include a
7farm where the occupants of the manufactured homes are the
father, mother, son,
8daughter, brother or sister parents, children, or siblings of the farm owner or
9operator or where the occupants of the manufactured homes work on the farm.
SB566,105
10Section 105
. 102.07 (5) (b) of the statutes is amended to read:
SB566,38,1311
102.07
(5) (b) The parents, spouse, child, brother, sister, son-in-law,
12daughter-in-law,
father-in-law, mother-in-law
parent-in-law, brother-in-law, or
13sister-in-law of a farmer shall not be deemed the farmer's employees.
SB566,106
14Section 106
. 102.07 (5) (c) of the statutes is amended to read:
SB566,38,2115
102.07
(5) (c) A shareholder-employee of a family farm corporation shall be
16deemed a “farmer" for purposes of this chapter and shall not be deemed an employee
17of a farmer. A “family farm corporation" means a corporation engaged in farming all
18of whose shareholders are related as lineal ancestors or lineal descendants, whether
19by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins,
20sons-in-law, daughters-in-law,
fathers-in-law, mothers-in-law parents-in-law,
21brothers-in-law
, or sisters-in-law of such lineal ancestors or lineal descendants.
SB566,107
22Section
107. 102.51 (1) (a) 1. of the statutes is amended to read:
SB566,38,2423
102.51
(1) (a) 1. A
wife married person upon
a husband his or her spouse with
24whom
he or she is living at the time of
his the spouse's death.
SB566,108
25Section
108. 102.51 (1) (a) 2. of the statutes is repealed.
SB566,109
1Section
109. 103.10 (1) (h) of the statutes is amended to read:
SB566,39,32
103.10
(1) (h) “Spouse" means
an employee's legal husband or wife the person
3to whom an employee is legally married.
SB566,110
4Section 110
. 103.165 (3) (a) 3. of the statutes is amended to read:
SB566,39,65
103.165
(3) (a) 3. The decedent's
father or mother parent or parents if the
6decedent leaves no surviving spouse, domestic partner under ch. 770, or children.