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SB59,969 10Section 969. 71.47 (6) (cn) (intro.) of the statutes is amended to read:
SB59,646,1311 71.47 (6) (cn) (intro.) For taxable years beginning after December 31, 2014, and
12before January 1, 2019,
the Wisconsin Economic Development Corporation shall
13certify a person to claim a credit under par. (a) 3. if all of the following apply:
SB59,970 14Section 970. 71.47 (6) (e) of the statutes is renumbered 71.47 (6) (e) 1.
SB59,971 15Section 971. 71.47 (6) (e) 2. of the statutes is created to read:
SB59,646,1916 71.47 (6) (e) 2. No credit may be claimed under par. (a) 3. for taxable years
17beginning after December 31, 2018. Credits under par. (a) 3. for taxable years that
18begin before January 1, 2019, may be carried forward to taxable years that begin
19after December 31, 2018.
SB59,972 20Section 972 . 71.49 (1) (f) of the statutes is amended to read:
SB59,647,521 71.49 (1) (f) The total of farmland preservation credit under subch. IX,
22farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility
23investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing
24facility investment credit under s. 71.47 (3r), woody biomass harvesting and
25processing credit under s. 71.47 (3rm), food processing plant and food warehouse

1investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47
2(3w), business development credit under s. 71.47 (3y), research credit under s. 71.47
3(4) (k) 1. and 1m., film production services credit under s. 71.47 (5f), film production
4company investment credit under s. 71.47 (5h), beginning farmer and farm asset
5owner tax credit under s. 71.47 (8r), and estimated tax payments under s. 71.48.
SB59,973 6Section 973. 71.52 (6) of the statutes is amended to read:
SB59,648,207 71.52 (6) “Income" means the sum of Wisconsin adjusted gross income and the
8following amounts, to the extent not included in Wisconsin adjusted gross income:
9maintenance payments (except foster care maintenance and supplementary
10payments excludable under section 131 of the internal revenue code), support money,
11cash public assistance (not including credit granted under this subchapter and
12amounts under s. 46.27, 2017 stats.), cash benefits paid by counties under s. 59.53
13(21), the gross amount of any pension or annuity (including railroad retirement
14benefits, all payments received under the federal social security act and veterans
15disability pensions), nontaxable interest received from the federal government or
16any of its instrumentalities, nontaxable interest received on state or municipal
17bonds, worker's compensation, unemployment insurance, the gross amount of “loss
18of time" insurance, compensation and other cash benefits received from the United
19States for past or present service in the armed forces, scholarship and fellowship gifts
20or income, capital gains, gain on the sale of a personal residence excluded under
21section 121 of the internal revenue code, dividends, income of a nonresident or
22part-year resident who is married to a full-year resident, housing allowances
23provided to members of the clergy, the amount by which a resident manager's rent
24is reduced, nontaxable income of an American Indian, nontaxable income from
25sources outside this state and nontaxable deferred compensation. Intangible drilling

1costs, depletion allowances and depreciation, including first-year depreciation
2allowances under section 179 of the internal revenue code, amortization,
3contributions to individual retirement accounts under section 219 of the internal
4revenue code, contributions to Keogh plans, net operating loss carry-backs and
5carry-forwards, capital loss carry-forwards, and disqualified losses deducted in
6determining Wisconsin adjusted gross income shall be added to “income". “ Income"
7does not include gifts from natural persons, cash reimbursement payments made
8under title XX of the federal social security act, surplus food or other relief in kind
9supplied by a governmental agency, the gain on the sale of a personal residence
10deferred under section 1034 of the internal revenue code or nonrecognized gain from
11involuntary conversions under section 1033 of the internal revenue code. Amounts
12not included in adjusted gross income but added to “income" under this subsection
13in a previous year and repaid may be subtracted from income for the year during
14which they are repaid. Scholarship and fellowship gifts or income that are included
15in Wisconsin adjusted gross income and that were added to household income for
16purposes of determining the credit under this subchapter in a previous year may be
17subtracted from income for the current year in determining the credit under this
18subchapter. A marital property agreement or unilateral statement under ch. 766 has
19no effect in computing “income" for a person whose homestead is not the same as the
20homestead of that person's spouse.
SB59,974 21Section 974 . 71.54 (1) (g) (intro.) of the statutes is amended to read:
SB59,648,2522 71.54 (1) (g) 2012 and thereafter to 2019. (intro.) The amount of any claim for
23calendar years beginning before January 1, 2020,
filed in 2012 and thereafter and
24based on property taxes accrued or rent constituting property taxes accrued during
25the previous year is limited as follows:
SB59,975
1Section 975. 71.54 (1) (h) of the statutes is created to read:
SB59,649,52 71.54 (1) (h) 2020 and thereafter. Subject to sub. (2m), the amount of any claim
3for calendar years beginning after December 31, 2019, filed in 2020 and thereafter,
4and based on property taxes accrued or rent constituting property taxes accrued
5during the previous year is limited as follows:
SB59,649,86 1. If the household income was $8,060 or less in the year to which the claim
7relates, the claim is limited to 80 percent of the property taxes accrued or rent
8constituting property taxes accrued or both in that year on the claimant's homestead.
SB59,649,139 2. If the household income was more than $8,060 in the year to which the claim
10relates, the claim is limited to 80 percent of the amount by which the property taxes
11accrued or rent constituting property taxes accrued or both in that year on the
12claimant's homestead exceeds 6.655 percent of the household income exceeding
13$8,060.
SB59,649,1514 3. No credit may be allowed if the household income of a claimant exceeds
15$30,000.
SB59,649,1716 4. Notwithstanding the time limitations described in par. (g) (intro.), the
17provisions of par. (g) 4., 5., 6., and 7. apply to claims filed under this paragraph.
SB59,976 18Section 976 . 71.54 (2) (b) 4. of the statutes is amended to read:
SB59,649,2019 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to 2019,
20$1,460.
SB59,977 21Section 977 . 71.54 (2) (b) 5. of the statutes is created to read:
SB59,649,2322 71.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2020 or any subsequent
23calendar year, $1,460.
SB59,978 24Section 978 . 71.54 (2m) of the statutes is amended to read:
SB59,650,18
171.54 (2m) Indexing for inflation; 2010 2020 and thereafter. (a) For calendar
2years beginning after December 31, 2009, and before January 1, 2011 2019, the dollar
3amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the maximum
4household income under sub. (1) (f) (h) 3. and the maximum property taxes under
5sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to the percentage
6change between the U.S. consumer price index for all urban consumers, U.S. city
7average, for the 12-month average of the U.S. consumer price index for the month
8of August of the year before the previous year through the month of July of the
9previous year and the U.S. consumer price index for all urban consumers, U.S. city
10average, for the 12-month average of the U.S. consumer price index for August 2007
112017 through July 2008 2018, as determined by the federal department of labor,
12except that the adjustment may occur only if the percentage is a positive number.
13Each amount that is revised under this paragraph shall be rounded to the nearest
14multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
15is a multiple of $5, such an amount shall be increased to the next higher multiple of
16$10. The department of revenue shall annually adjust the changes in dollar amounts
17required under this paragraph and incorporate the changes into the income tax
18forms and instructions.
SB59,650,2419 (b) The department of revenue shall annually adjust the slope under sub. (1)
20(f) (h) 2. such that, as a claimant's income increases from the threshold income as
21calculated under par. (a), to an amount that exceeds the maximum household income
22as calculated under par. (a), the credit that may be claimed is reduced to $0 and the
23department of revenue shall incorporate the changes into the income tax forms and
24instructions.
SB59,979 25Section 979. 71.54 (2m) (c) of the statutes is created to read:
SB59,651,4
171.54 (2m) (c) Notwithstanding the indexing provisions under par. (a), the
2dollar amount of maximum household income under sub. (1) (h) 3. may not be
3indexed for a claim filed for calendar years beginning after December 31, 2019, and
4before January 1, 2021.
SB59,980 5Section 980. 71.58 (7) (a) of the statutes is amended to read:
SB59,651,106 71.58 (7) (a) For an individual, means income as defined under s. 71.52 (6), plus
7nonfarm business losses, plus amounts under s. 46.27, 2017 stats., less net operating
8loss carry-forwards, less first-year depreciation allowances under section 179 of the
9internal revenue code and less the first $25,000 of depreciation expenses in respect
10to the farm claimed by all of the individuals in a household.
SB59,981 11Section 981. 71.78 (4) (m) of the statutes is amended to read:
SB59,651,1512 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
13Development Corporation and employees of the corporation to the extent necessary
14to administer the development zone program economic development programs under
15subch. II of ch. 238.
SB59,982 16Section 982. 71.78 (5) of the statutes is amended to read:
SB59,651,2117 71.78 (5) Agreement with department. Copies of returns and claims specified
18in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
19furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
20(n), (o) and (q) or under an agreement between the department of revenue and
21another agency of government or the Wisconsin Economic Development Corporation.
SB59,983 22Section 983. 71.80 (25) (a) of the statutes is renumbered 71.80 (25), and 71.80
23(25) (title), as renumbered, is amended to read:
SB59,651,2524 71.80 (25) (title) Net operating and business loss carry-forward and
25carry-back
.
SB59,984
1Section 984. 71.80 (25) (b) of the statutes is repealed.
SB59,985 2Section 985 . 71.83 (1) (ch) of the statutes is created to read:
SB59,652,93 71.83 (1) (ch) First-time home buyers savings account withdrawals. If an
4account holder, as defined under s. 71.10 (10) (a) 1., or an account holder's estate is
5required to add any amount to federal adjusted gross income under s. 71.05 (6) (a)
629., the account holder or the account holder's estate shall also pay an amount equal
7to 10 percent of the amount that was added to income under s. 71.05 (6) (a) 29. The
8department of revenue shall assess, levy, and collect the penalty under this
9paragraph as it assesses, levies, and collects taxes under this chapter.
SB59,986 10Section 986. 71.93 (title) of the statutes is amended to read:
SB59,652,12 1171.93 (title) Setoffs for other state agencies and debt collection for state
12agencies, municipalities, and counties
.
SB59,987 13Section 987. 71.93 (1) (a) 3. of the statutes is repealed.
SB59,988 14Section 988. 71.93 (1) (a) 4. of the statutes is repealed.
SB59,989 15Section 989. 71.93 (1) (a) 5. of the statutes is repealed.
SB59,990 16Section 990. 71.93 (1) (a) 6. of the statutes is repealed.
SB59,991 17Section 991 . 71.93 (1) (a) 7m. of the statutes is repealed.
SB59,992 18Section 992. 71.93 (1) (a) 8. of the statutes is repealed.
SB59,993 19Section 993. 71.93 (1) (a) 9. of the statutes is created to read:
SB59,652,2320 71.93 (1) (a) 9. A delinquent child support or spousal support obligation that
21is certified under s. 49.855 and is owed to, or may be recovered by the department
22of children and families on behalf of, a custodial parent, former spouse, or other
23person.
SB59,994 24Section 994. 71.93 (1) (a) 10. of the statutes is created to read:
SB59,653,3
171.93 (1) (a) 10. Restitution owed pursuant to an order or judgment under s.
2973.09 (3) (b) or 973.20 (1r) that may be owed to, paid to, or recovered by the victim,
3the department of corrections, a court, or a clerk of court.
SB59,995 4Section 995. 71.93 (1) (b) of the statutes is amended to read:
SB59,653,75 71.93 (1) (b) “Debtor" means any person owing a debt to a state agency and any
6person who owes a delinquent child support or spousal support obligation to an
7agency of another state
.
SB59,996 8Section 996. 71.93 (1) (d) 3. of the statutes is created to read:
SB59,653,109 71.93 (1) (d) 3. A lottery prize equal to at least $600 that exceeds a debtor's
10Wisconsin tax liability or other liability owed to the department.
SB59,997 11Section 997. 71.93 (1) (d) 4. of the statutes is created to read:
SB59,653,1412 71.93 (1) (d) 4. Compensation or payment owed to a lottery retailer under ch.
13565, whether owed by statute, rule, or contract, that exceeds a debtor's Wisconsin tax
14liability or liability owed to the department.
SB59,998 15Section 998. 71.93 (1) (e) of the statutes is renumbered 71.93 (1) (e) (intro.) and
16amended to read:
SB59,653,1817 71.93 (1) (e) (intro.) “State agency" has the meaning set forth under s. 20.001
18(1).
means any of the following:
SB59,999 19Section 999. 71.93 (1) (e) 1. of the statutes is created to read:
SB59,653,2120 71.93 (1) (e) 1. An office, department, or independent agency in the executive
21branch of the Wisconsin state government, the legislature, or the courts.
SB59,1000 22Section 1000. 71.93 (1) (e) 2. of the statutes is created to read:
SB59,653,2323 71.93 (1) (e) 2. The State of Wisconsin.
SB59,1001 24Section 1001. 71.93 (2) (title) of the statutes is amended to read:
SB59,653,2525 71.93 (2) (title) Certification of state agency debts.
SB59,1002
1Section 1002. 71.93 (2) of the statutes is renumbered 71.93 (2) (a) and
2amended to read:
SB59,654,113 71.93 (2) (a) A state agency may certify to the department any properly
4identified debt exceeding $20 so that the department may set off the amount of the
5debt against a refund to the debtor or so that the department of administration may
6reduce a disbursement to the debtor by the amount of the debt. At least 30 days prior
7to certification each debtor shall be sent a notice by the state agency of its intent to
8certify the debt to the department for setoff or reduction and of the debtor's right of
9appeal. At the time of certification, the certifying state agency shall furnish the
10social security number or operator's license number of individual debtors and the
11federal employer identification number of other debtors.
SB59,1003 12Section 1003. 71.93 (2) (b) of the statutes is created to read:
SB59,654,2013 71.93 (2) (b) A state agency wishing to certify a debt to the department shall
14enter into a written agreement with the department prior to any certification under
15par. (a). A certification of debt by a state agency, or changes to a certification, shall
16be in a manner and form prescribed by the department. The secretary of revenue
17shall be the final authority in the resolution of an interagency dispute regarding the
18certification of a debt. If a refund or disbursement is adjusted after a setoff or
19reduction, the department may readjust any erroneous settlement with the
20certifying state agency.
SB59,1004 21Section 1004. 71.93 (3) (title) of the statutes is repealed and recreated to read:
SB59,654,2222 71.93 (3) (title) Setoff.
SB59,1005 23Section 1005. 71.93 (3) (a) (intro.) of the statutes is amended to read:
SB59,655,524 71.93 (3) (a) (intro.) The department of revenue shall setoff set off any debt or
25other amount owed to the department, regardless of the origin of the debt or of the

1amount, its nature or its date. The department's setoff shall include the use of
2unclaimed property owed to the debtor under s. 177.24
, against a refund owed to the
3debtor
. If after the setoff there remains a refund in excess of $10, the department
4shall set off the remaining refund against certified debts of other entities in the
5following order:
SB59,1006 6Section 1006 . 71.93 (3) (a) 1. of the statutes is amended to read:
SB59,655,87 71.93 (3) (a) 1. Debt under s. 49.855 (1), certified by the department of children
8and families under sub. (2) (a).
SB59,1007 9Section 1007. 71.93 (3) (a) 1m. of the statutes is amended to read:
SB59,655,1110 71.93 (3) (a) 1m. Debt certified Restitution under s. 973.20 (10) (b) sub. (1) (a)
1110. that is certified by the department of corrections, a court, or a clerk of court
.
SB59,1008 12Section 1008. 71.93 (3) (a) 3. of the statutes is amended to read:
SB59,655,1413 71.93 (3) (a) 3. Debt under s. 71.935 owed to local units of government a
14municipality or county and
collected pursuant to an agreement under sub. (8).
SB59,1009 15Section 1009 . 71.93 (3) (a) 4. of the statutes is amended to read:
SB59,655,1716 71.93 (3) (a) 4. Debt certified under sub. (2) (a), other than child support debt
17certified by the department of children and families.
SB59,1010 18Section 1010. 71.93 (3) (a) 7. of the statutes is amended to read:
SB59,655,2019 71.93 (3) (a) 7. Federal tax obligations collected pursuant to an agreement
20under s. 73.03 (52) (a) or (b).
SB59,1011 21Section 1011 . 71.93 (3) (b) of the statutes is amended to read:
SB59,656,922 71.93 (3) (b) The department shall provide the information obtained under sub.
23(2) (a) to the department of administration. Before reducing any disbursement as
24provided under this paragraph, the department of administration shall contact the
25department to verify whether a certified debt that is the basis of the reduction has

1been collected by other means. If the certified debt remains uncollected, the
2department of administration shall reduce the disbursement by the amount of the
3debtor's certified debt under sub. (2) (a), notify the department of such reduction and
4disbursement, and remit the amount of the reduction to the department in the
5manner prescribed by the department. If more than one certified debt exists for any
6debtor, the disbursement shall be reduced first by any debts certified under s. 73.12
7then by the earliest debt certified. Any legal action contesting a reduction under this
8paragraph shall be brought against the state agency that certified the debt under
9sub. (2) (a).
SB59,1012 10Section 1012. 71.93 (3) (d) of the statutes is created to read:
SB59,656,1511 71.93 (3) (d) The department may provide, upon request by a state agency, a
12report that details each active debt subject to this section of the state agency,
13including the ending balance. The department may provide a weekly report to a state
14agency of amounts collected and payments through electronic funds transfer or state
15account system general ledger transfer.
SB59,1013 16Section 1013. 71.93 (4) of the statutes is repealed.
SB59,1014 17Section 1014. 71.93 (5) of the statutes is renumbered 71.93 (3) (e) and
18amended to read:
SB59,657,219 71.93 (3) (e) Debtor charged for costs. Each debtor shall be charged for
20administration expenses
a collection fee, and the amounts charged shall be credited
21to the department's appropriation under s. 20.566 (1) (h). The department may set
22off amounts charged to the debtor under this subsection against any refund owed to
23the debtor, in the manner provided in sub. (3). Annually on or before November 1,
24the department shall review its costs incurred during the previous fiscal year in

1administering state agency setoffs and reductions and shall adjust its subsequent
2charges to each debtor to reflect that experience.
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