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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.
SB59,1015 3Section 1015. 71.93 (6) of the statutes is repealed.
SB59,1016 4Section 1016. 71.93 (7) (title) of the statutes is repealed.
SB59,1017 5Section 1017. 71.93 (7) of the statutes is renumbered 71.93 (3) (f).
SB59,1018 6Section 1018. 71.93 (8) (title) of the statutes is amended to read:
SB59,657,77 71.93 (8) (title) State agency debt Debt collection agreements.
SB59,1019 8Section 1019. 71.93 (8) (a) of the statutes is repealed.
SB59,1020 9Section 1020. 71.93 (8) (b) 1. of the statutes is renumbered 71.93 (8) (am) and
10amended to read:
SB59,658,211 71.93 (8) (am) Except for debts under sub. (1) (a) 2. and 9. and except as
12provided in subd. 2. par. (bm), a state agency and the department of revenue shall
13enter into a written agreement to have the department collect any amount owed to
14the state agency
a debt that is more than 90 days past due, unless negotiations
15between the agency and debtor are actively ongoing, the debt is the subject of legal
16action or administrative proceedings, or the agency determines that the debtor is
17adhering to an acceptable payment arrangement. At least 30 days before the
18department pursues the collection of any debt referred by a state agency, either the
19department or the agency shall provide the debtor with a written notice that the debt
20will be referred to the department for collection. Any legal action contesting the
21validity of a debt shall be brought against the state agency that referred the debt.

22The department may collect amounts owed, pursuant to the written agreement, from
23the debtor in addition to offsetting the amounts as provided under sub. (3). The
24department shall charge each debtor whose debt is subject to collection under this

1paragraph a collection fee and that amount shall be credited to the appropriation
2under s. 20.566 (1) (h).
SB59,1021 3Section 1021. 71.93 (8) (b) 2. of the statutes is renumbered 71.93 (8) (bm) and
4amended to read:
SB59,658,95 71.93 (8) (bm) The department may enter into agreements described under
6subd. 1. par. (am) with the courts, the legislature, authorities, as defined in s. 16.41
7(4), and local units of government, to collect debt under s. 71.935, municipalities and
8counties. Any legal action contesting the validity of a debt shall be brought against
9the unit of government that referred the debt to the department
.
SB59,1022 10Section 1022. 71.93 (8) (b) 3. of the statutes is repealed.
SB59,1023 11Section 1023. 71.93 (8) (b) 4. of the statutes is renumbered 71.93 (8) (c).
SB59,1024 12Section 1024. 71.93 (8) (b) 5. of the statutes is renumbered 71.93 (8) (d).
SB59,1025 13Section 1025. 71.93 (8) (b) 6. of the statutes is renumbered 71.93 (8) (e).
SB59,1026 14Section 1026 . 71.935 (1) (a) of the statutes is amended to read:
SB59,659,515 71.935 (1) (a) “Debt" means a parking citation of at least $20 that is unpaid and
16for which there has been no court appearance by the date specified in the citation or,
17if no date is specified, that is unpaid for at least 28 days; an unpaid fine, fee,
18restitution or forfeiture of at least $20; delinquent general property taxes, as defined
19in s. 74.01 (1), or a delinquent special assessment, as defined in s. 74.01 (3), special
20charge, as defined in s. 74.01 (4), or special tax, as defined in s. 74.01 (5), and any
21interest or penalty charged due to the delinquency;
and any other debt that is at least
22$20, including debt related to property taxes, if the debt has been reduced to a
23judgment or the municipality or county to which the debt is owed has provided the
24debtor reasonable notice and an opportunity to be heard with regard to the debt. For
25purposes of this subsection, a debt owed to an ambulance service provider operating

1pursuant to a contract with a municipality or county under s. 59.54 (1), 60.565, 61.64,
2or 62.133, is considered a debt owed to the municipality or county, if the debt relates
3to providing ambulance services to individuals in that municipality or county as a
4result of responding to requests that originate from a government-operated 911 call
5center.
SB59,1027 6Section 1027 . 71.935 (1) (am) of the statutes is repealed.
SB59,1028 7Section 1028. 71.935 (1) (ar) of the statutes is repealed.
SB59,1029 8Section 1029. 71.935 (1) (b) of the statutes is amended to read:
SB59,659,109 71.935 (1) (b) “Debtor" means a person who owes a debt related to victim
10restitution or who owes a debt
to a municipality or county.
SB59,1030 11Section 1030. 71.935 (4) (a) of the statutes is repealed and recreated to read:
SB59,659,1712 71.935 (4) (a) The department may provide, upon request by a municipality or
13county, a report that details each active debt subject to this section of the
14municipality or county, including the ending balance. The department may provide
15a weekly report to a municipality or county of amounts collected and payments
16disbursed through electronic funds transfer or state account system general ledger
17transfer.
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