2. The department shall withhold from the payments under subd. 1. the state share of administrative costs associated with carrying out this subsection, up to 10 percent of the amounts calculated in subd. 1.
3. Federally recognized American Indian tribes or bands may use funds paid under this subsection for health-related purposes. The department shall consult biennially with tribes to determine the timing and distribution of payments.
58,230
Section
230. 49.46 (1) (a) 1m. of the statutes is amended to read:
49.46 (1) (a) 1m. Any pregnant woman whose income does not exceed the standard of need under s. 49.19 (11) and whose pregnancy is medically verified. Eligibility continues to the last day of the month in which the 60th day or, if approved by the federal government, the 90th day after the last day of the pregnancy falls.
58,231
Section
231. 49.46 (1) (j) of the statutes is amended to read:
49.46 (1) (j) An individual determined to be eligible for benefits under par. (a) 9. remains eligible for benefits under par. (a) 9. for the balance of the pregnancy and to the last day of the month in which the 60th day or, if approved by the federal government, the 90th day after the last day of the pregnancy falls without regard to any change in the individual's family income.
58,232
Section
232. 49.47 (4) (ag) 2. of the statutes is amended to read:
49.47 (4) (ag) 2. Pregnant and the woman's pregnancy is medically verified. Eligibility continues to the last day of the month in which the 60th day or, if approved by the federal government, the 90th day after the last day of the pregnancy falls.
58,233
Section
233. 49.471 (6) (b) of the statutes is amended to read:
49.471 (6) (b) A pregnant woman who is determined to be eligible for benefits under sub. (4) remains eligible for benefits under sub. (4) for the balance of the pregnancy and to the last day of the month in which the 60th day or, if approved by the federal government, the 90th day after the last day of the pregnancy falls without regard to any change in the woman's family income.
58,234
Section
234. 49.471 (6) (L) of the statutes is created to read:
49.471 (6) (L) The department shall request from the federal department of health and human services approval of a state plan amendment or a waiver of federal law to implement subs. (6) (b) and (7) (b) 1. and ss. 49.46 (1) (a) 1m. and (j) and 49.47 (4) (ag) 2.
58,235
Section
235. 49.471 (7) (b) 1. of the statutes is amended to read:
49.471 (7) (b) 1. A pregnant woman whose family income exceeds 300 percent of the poverty line may become eligible for coverage under this section if the difference between the pregnant woman's family income and the applicable income limit under sub. (4) (a) is obligated or expended for any member of the pregnant woman's family for medical care or any other type of remedial care recognized under state law or for personal health insurance premiums or for both. Eligibility obtained under this subdivision continues without regard to any change in family income for the balance of the pregnancy and to the last day of the month in which the 60th day or, if approved by the federal government, the 90th day after the last day of the woman's pregnancy falls. Eligibility obtained by a pregnant woman under this subdivision extends to all pregnant women in the pregnant woman's family.
58,236
Section 236
. 51.045 (title) of the statutes is amended to read:
51.045 (title) Availability of inpatient psychiatric and other beds.
58,237
Section 237
. 51.045 of the statutes is renumbered 51.045 (1m) and amended to read:
51.045 (1m) From the appropriation under s. 20.435 (2) (cm), the department shall award a grant in the amount of $80,000 in fiscal year 2015-16 2021-22 and $30,000 $50,000 in each fiscal year thereafter to the entity under contract under s. 153.05 (2m) (a) to develop and operate an Internet site and system to show the availability of inpatient psychiatric beds, peer run respite beds, and crisis stabilization beds statewide. To receive the grant, the entity shall use a password protected Internet site to allow an inpatient psychiatric unit or hospital or a facility, center, or program that has inpatient psychiatric, peer run respite, or crisis stabilization beds to enter all of the following information and to enable any hospital emergency department or person who approves emergency detentions under s. 51.15 (2) (c) in the state to view all of the following information reported to the system:
(a) The number of available child, adolescent, adult, and geriatric inpatient psychiatric beds, as applicable, that are inpatient psychiatric, peer run respite, or crisis stabilization beds and that are currently available at the hospital, unit, facility, center, or program at the time of reporting by the hospital or unit.
(b) Any special information that the hospital or
, unit, facility, center, or program reports regarding the available beds under sub. (1) par. (a).
(c) The date the hospital or, unit
, facility, center, or program reports the information under subs. (1) and (2) pars. (a) and (b).
(d) The location of the hospital or, unit, facility, center, or program that is reporting.
(e) The contact information for admission coordination for the hospital or, unit
, facility, center, or program.
58,238
Section
238. 51.045 (2m) of the statutes is created to read:
51.045 (2m) The department shall provide to the entity described under sub. (1m) all of the following:
(a) A list of operators with peer run respite beds in this state and the contact information, including name, any electronic mail address, and telephone number, for each operator.
(b) A list of operators with crisis stabilization beds in this state and the contact information, including name, any electronic mail address, and telephone number, for each operator.
(c) A list of emergency mental health services programs that are certified by the department and that perform crisis assessments and the contact information, including name, any electronic mail address, and telephone number, for a primary contact at each program.
58,238x
Section 238x. 70.11 (4n) of the statutes is created to read:
70.11 (4n) Vacant parcel owned by a church or religious association. Any parcel of vacant land owned by a church or religious association that is no more than 0.8 acres and located in a 1st class city, that is less than a quarter mile from the shoreline of Lake Michigan, and that is adjacent or contiguous to a city incorporated in 1951 with a 2018 estimated population exceeding 9,000.
58,239
Section
239. 70.113 (1) (a) of the statutes is amended to read:
70.113 (1) (a) Eighty cents, to be paid from the appropriation under s. 20.370 (5) (da) or (dq). Beginning on the effective date of this paragraph .... [LRB inserts date], the amount is three dollars and 20 cents.
58,240
Section
240. 70.113 (1) (b) of the statutes is amended to read:
70.113 (1) (b) Eight Thirty cents, to be paid from the appropriation under s. 20.370 (5) (dq).
58,241
Section
241. 70.113 (2) (b) 10. of the statutes is amended to read:
70.113 (2) (b) 10. In no year shall the amounts paid under the 10-year schedule fall below 50 cents
be less than three dollars and fifty cents per acre.
58,242
Section
242. 70.114 (4) (a) of the statutes is amended to read:
70.114 (4) (a) Except as provided under par. (c), on or before January 31, the department shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department within the taxation district on or before January 1 of the preceding year, the greater of an amount determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09, or three dollars and fifty cents per acre.
58,243
Section 243
. 71.05 (6) (b) 34. of the statutes is amended to read:
71.05 (6) (b) 34. Any amount of basic, special, and incentive pay income or compensation, as those terms are used in 37 USC chapters 3 and 5, received from the federal government by a person who is a member of a reserve component of the U.S. armed forces, after being called into active federal service under the provisions of 10 USC 12302 (a) or, 10 USC 12304,
or 10 USC 12304b, or into special state service authorized by the federal department of defense under 32 USC 502 (f), that is paid to the person for a period of time during which the person is on active duty.
58,244
Section 244
. 71.05 (6) (b) 43. d. of the statutes is amended to read:
71.05 (6) (b) 43. d. For taxable years beginning after December 31, 2013, and before January 1, 2022, up to $3,000 if the claimant has one qualified individual and up to $6,000 if the claimant has more than one qualified individual.
58,245
Section 245
. 71.05 (6) (b) 55. of the statutes is created to read:
71.05 (6) (b) 55. For taxable years beginning after December 31, 2020, the amount of a national service educational award disbursed under 42 USC 12604 during the taxable year for the benefit of an individual. No modification may be claimed under this subdivision for an amount that is subtracted under subd. 28. or deducted under 26 USC 221.
58,246
Section 246
. 71.05 (6) (b) 56. of the statutes is created to read:
71.05 (6) (b) 56. For taxable years beginning after December 31, 2020, any amount of basic, special, or incentive pay income, as those terms are used in 37 USC chapters 3 and 5, received from the federal government by an individual who is on active duty in the U.S. armed forces, as defined in 26 USC 7701 (a) (15), to the extent that such income is not subtracted under subd. 34.
58,247
Section
247. 71.06 (1q) (c) of the statutes is amended to read:
71.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
58,248
Section
248. 71.06 (2) (i) 3. of the statutes is amended to read:
71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
58,249
Section
249. 71.06 (2) (j) 3. of the statutes is amended to read:
71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
58,250
Section
250. 71.07 (3q) (c) 1. of the statutes is renumbered 71.07 (3q) (c) 1. a. and amended to read:
71.07 (3q) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,251
Section
251. 71.07 (3q) (c) 1. b. of the statutes is created to read:
71.07 (3q) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,252
Section
252. 71.07 (3w) (c) 2. of the statutes is renumbered 71.07 (3w) (c) 2. a. and amended to read:
71.07 (3w) (c) 2. a. Partnerships
Except as provided in subd. 2. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under pars. (b) and (bm). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,253
Section
253. 71.07 (3w) (c) 2. b. of the statutes is created to read:
71.07 (3w) (c) 2. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 2. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 2. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 2. b.
58,254
Section
254. 71.07 (3y) (c) 1. of the statutes is renumbered 71.07 (3y) (c) 1. a. and amended to read:
71.07 (3y) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,255
Section
255. 71.07 (3y) (c) 1. b. of the statutes is created to read:
71.07 (3y) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,256
Section
256. 71.07 (4k) (e) 2. a. of the statutes is amended to read:
71.07 (4k) (e) 2. a. The For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d). For subsequent taxable years, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
58,257
Section 257
. 71.07 (6m) (c) 5. of the statutes is created to read:
71.07 (6m) (c) 5. No new claims may be filed under this subsection for taxable years that begin after December 31, 2020.
58,258
Section 258
. 71.07 (9g) of the statutes is created to read:
71.07 (9g) Additional child and dependent care tax credit. (a) Definitions. In this subsection:
1. “Claimant" means an individual who is eligible for and claims the federal child and dependent care tax credit for the taxable year to which the claim under this subsection relates.
2. “Federal child and dependent care tax credit” means the tax credit under section 21 of the Internal Revenue Code.
(b) Filing claims. For taxable years beginning after December 31, 2021, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to 50 percent of the federal child and dependent care tax credit claimed by the claimant on his or her federal income tax return for the taxable year to which the claim under this subsection relates.
(c) Limitations. 1. No credit may be allowed under this subsection unless it is claimed within the period under s. 71.75 (2).
2. No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the claimant.
3. The credit under this subsection cannot be claimed by a part-year resident or a nonresident of this state.
4. A claimant who claims the credit under this subsection is subject to the special rules in 26 USC 21 (e) (2) and (4).
(d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.
58,259
Section 259
. 71.10 (4) (cs) of the statutes is created to read:
71.10 (4) (cs) Additional child and dependent care tax credit under s. 71.07 (9g).
58,260
Section
260. 71.28 (3q) (c) 1. of the statutes is renumbered 71.28 (3q) (c) 1. a. and amended to read:
71.28 (3q) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,261
Section
261. 71.28 (3q) (c) 1. b. of the statutes is created to read:
71.28 (3q) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,262
Section
262. 71.28 (3w) (c) 2. of the statutes is renumbered 71.28 (3w) (c) 2. a. and amended to read:
71.28 (3w) (c) 2. a. Partnerships
Except as provided in subd. 2. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under pars. (b) and (bm). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,263
Section
263. 71.28 (3w) (c) 2. b. of the statutes is created to read:
71.28 (3w) (c) 2. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 2. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 2. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 2. b.
58,264
Section
264. 71.28 (3y) (c) 1. of the statutes is renumbered 71.28 (3y) (c) 1. a. and amended to read:
