Amendment AA2-ASA2-AB68

AB68-ASA2-AA2,40,7 54.15 (8) (a) 2m. A sworn and notarized statement that the proposed guardian has completed the training requirements under s. 54.26 (1), unless exempted under s. 54.26 (2) (c), (d), or (e).

AB68-ASA2-AA2,238j Section 238j. 54.15 (8) (b) of the statutes is amended to read:

AB68-ASA2-AA2,40,12 54.15 (8) (b) If par. (a) 1., 2., 3., or 4. 1m. a., b., c., or d. applies to the proposed guardian, he or she shall include in the sworn and notarized statement a description of the circumstances surrounding the applicable event under par. (a) 1., 2., 3., or 4. 1m. a., b., c., or d.

AB68-ASA2-AA2,238m Section 238m. 54.26 of the statutes is created to read:

AB68-ASA2-AA2,40,16 54.26 Guardian training requirements. (1) Required training topics. (a) Every guardian of the person, unless exempted under sub. (2) (c), (d), or (e), shall complete training on all of the following topics:

AB68-ASA2-AA2,40,18 1. The duties and responsibilities of a guardian of the person under the law and limits of the guardian's decision-making authority.

AB68-ASA2-AA2,40,20 2. Alternatives to guardianship, including supported decision-making agreements and powers of attorney.

AB68-ASA2-AA2,40,21 3. Rights retained by a ward.

AB68-ASA2-AA2,40,24 4. Best practices for a guardian to solicit and understand the wishes and preferences of a ward, to involve a ward in decision making, and to take a ward's wishes and preferences into account in decisions made by the guardian.

AB68-ASA2-AA2,40,25 5. Restoration of a ward's rights and the process for removal of guardianship.

AB68-ASA2-AA2,41,2 6. Future planning and identification of a potential standby or successor guardian.

AB68-ASA2-AA2,41,3 7. Resources and technical support for guardians.

AB68-ASA2-AA2,41,5 (b) Every guardian of the estate shall complete training on all of the following topics:

AB68-ASA2-AA2,41,7 1. The duties and responsibilities of a guardian of the estate under the law and limits of the guardian's decision-making authority.

AB68-ASA2-AA2,41,8 2. Inventory and accounting requirements.

AB68-ASA2-AA2,41,11 (2) Initial training requirements. (a) Before the final hearing for a permanent guardianship, any person nominated for appointment or seeking appointment as a guardian of the person is required to receive the training required under sub. (1) (a).

AB68-ASA2-AA2,41,14 (b) Before the final hearing for permanent guardianship, any person nominated for appointment or seeking appointment as a guardian of the estate is required to receive at least the training required under sub. (1) (b).

AB68-ASA2-AA2,41,16 (c) A guardian under s. 54.15 (7) who is regulated by the department is exempt from pars. (a) and (b).

AB68-ASA2-AA2,41,18 (d) A volunteer guardian who has completed the training requirements under sub. (1) is exempt from pars. (a) and (b) with regard to subsequent wards.

AB68-ASA2-AA2,41,20 (e) A guardian of the person or a guardian of the estate, or both, for a minor under s. 54.10 (1) is exempt from pars. (a) and (b).

AB68-ASA2-AA2,238r Section 238r. 66.0137 (4) of the statutes is amended to read:

AB68-ASA2-AA2,42,3 66.0137 (4) Self-insured health plans. If a city, including a 1st class city, or a village provides health care benefits under its home rule power, or if a town provides health care benefits, to its officers and employees on a self-insured basis, the self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.729, 632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (4) to (6), 632.871, 632.885, 632.89, 632.895 (9) to (17), 632.896, and 767.513 (4).

AB68-ASA2-AA2,238t Section 238t. 66.0137 (4) of the statutes, as affected by 2021 Wisconsin Act .... (this act), section 238r, is amended to read:

AB68-ASA2-AA2,42,12 66.0137 (4) Self-insured health plans. If a city, including a 1st class city, or a village provides health care benefits under its home rule power, or if a town provides health care benefits, to its officers and employees on a self-insured basis, the self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.728, 632.729, 632.746 (1) and (10) (a) 2. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (4) to (6), 632.871, 632.885, 632.89, 632.895 (9) (8) to (17), 632.896, and 767.513 (4).”.

AB68-ASA2-AA2,42,13 92. Page 301, line 13: after that line insert:

AB68-ASA2-AA2,42,14 “ Section 257m. 71.07 (8p) of the statutes is created to read:

AB68-ASA2-AA2,42,15 71.07 (8p) Family caregiver tax credit. (a) Definitions. In this subsection:

AB68-ASA2-AA2,42,17 1. “Claimant" means an individual who files a claim under this subsection for amounts paid for qualified expenses to benefit a qualified family member.

AB68-ASA2-AA2,42,18 2. “Physician” has the meaning given in s. 36.60 (1) (b).

AB68-ASA2-AA2,42,21 3. “Qualified expenses” means amounts paid by a claimant in the year to which the claim relates for items that relate directly to the care or support of a qualified family member, including the following:

AB68-ASA2-AA2,42,23 a. The improvement or alteration of the claimant's primary residence to enable or assist the qualified family member to be mobile, safe, or independent.

AB68-ASA2-AA2,43,2 b. The purchase or lease of equipment to enable or assist the qualified family member to carry out one or more activities of daily living.

AB68-ASA2-AA2,43,6 c. The acquisition of goods or services, or support, to assist the claimant in caring for the qualified family member, including employing a home care aide or personal care attendant, adult day care, specialized transportation, legal or financial services, or assistive care technology.

AB68-ASA2-AA2,43,8 4. “Qualified family member” means an individual to whom all of the following apply:

AB68-ASA2-AA2,43,10 a. The individual is at least 18 years of age during the taxable year to which the claim relates.

AB68-ASA2-AA2,43,12 b. The individual requires assistance with one or more daily living activities, as certified in writing by a physician.

AB68-ASA2-AA2,43,13 c. The individual is the claimant's family member, as defined in s. 46.2805 (6m).

AB68-ASA2-AA2,43,17 (b) Filing claims. For taxable years beginning after December 31, 2020, 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, 50 percent of the claimant's qualified expenses.

AB68-ASA2-AA2,43,25 (c) Limitations. 1. Subject to subds. 2. and 3., the maximum credit that may be claimed under this subsection each taxable year with regard to a particular qualified family member is $500 or, if a claimant is married and filing a separate return, $250. If more than one individual may file a claim under this subsection for a particular qualified family member, the maximum credit specified in this subdivision shall be apportioned among all eligible claimants based on the ratio of their qualified expenses to the total amount of all qualified expenses incurred on behalf of that particular qualified family member, as determined by the department.

AB68-ASA2-AA2,44,6 2. If the claimant is married and filing jointly and the couple's federal adjusted gross income in the taxable year exceeds $170,000, no credit may be claimed under this subsection. If the claimant is married and filing jointly and the couple's federal adjusted gross income in the taxable year exceeds $150,000, but does not exceed $170,000, the credit claimed under this subsection may not exceed the amount determined as follows:

AB68-ASA2-AA2,44,8 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

AB68-ASA2-AA2,44,9 b. Subtract $150,000 from the couple's federal adjusted gross income.

AB68-ASA2-AA2,44,10 c. Divide the amount determined under subd. 2. b. by $20,000.

AB68-ASA2-AA2,44,12 d. Multiple the amount determined under subd. 2. a. by the amount determined under subd. 2. c.

AB68-ASA2-AA2,44,14 e. Subtract the amount determined under subd. 2. d. from the amount determined under subd. 2. a.

AB68-ASA2-AA2,44,21 3. If the claimant files as a single individual or head of household, or is married and files separately, and the claimant's federal adjusted gross income in the taxable year exceeds $85,000, no credit may be claimed under this subsection. If the claimant files as a single individual or head of household, or is married and files separately, and the claimant's federal adjusted gross income in the taxable year exceeds $75,000, but does not exceed $85,000, the credit claimed under this subsection may not exceed the amount determined as follows:

AB68-ASA2-AA2,44,23 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

AB68-ASA2-AA2,44,24 b. Subtract $75,000 from the claimant's federal adjusted gross income.

AB68-ASA2-AA2,44,25 c. Divide the amount determined under subd. 3. b. by $10,000.

AB68-ASA2-AA2,45,2 d. Multiple the amount determined under subd. 3. a. by the amount determined under subd. 3. c.

AB68-ASA2-AA2,45,4 e. Subtract the amount determined under subd. 3. d. from the amount determined under subd. 3. a.

AB68-ASA2-AA2,45,6 4. No credit may be allowed under this subsection unless it is claimed within the period specified under s. 71.75 (2).

AB68-ASA2-AA2,45,8 5. No credit may be claimed under this subsection by nonresidents or part-year residents of this state.

AB68-ASA2-AA2,45,9 6. Qualified expenses may not include any of the following:

AB68-ASA2-AA2,45,10 a. General food, clothing, or transportation expenses.

AB68-ASA2-AA2,45,12 b. Ordinary household maintenance or repair expenses that are not directly related or necessary for the care of the qualified family member.

AB68-ASA2-AA2,45,13 c. Any amount that is paid or reimbursed by insurance or other means.

AB68-ASA2-AA2,45,16 7. 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 taxpayer.

AB68-ASA2-AA2,45,18 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.”.

AB68-ASA2-AA2,45,19 93. Page 302, line 15: after that line insert:

AB68-ASA2-AA2,45,20 “ Section 259m. 71.10 (4) (hd) of the statutes is created to read:

AB68-ASA2-AA2,45,21 71.10 (4) (hd) Family caregiver tax credit under s. 71.07 (8p).”.

AB68-ASA2-AA2,45,22 94. Page 337, line 10: after that line insert:

AB68-ASA2-AA2,45,23 “ Section 351k. 120.13 (2) (g) of the statutes is amended to read:

AB68-ASA2-AA2,46,4 120.13 (2) (g) Every self-insured plan under par. (b) shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.729, 632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (4) to (6), 632.871, 632.885, 632.89, 632.895 (9) to (17), 632.896, and 767.513 (4).

AB68-ASA2-AA2,351n Section 351n. 120.13 (2) (g) of the statutes, as affected by 2021 Wisconsin Act .... (this act), section 351k, is amended to read:

AB68-ASA2-AA2,46,10 120.13 (2) (g) Every self-insured plan under par. (b) shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.728, 632.729, 632.746 (1) and (10) (a) 2. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (4) to (6), 632.871, 632.885, 632.89, 632.895 (9) (8) to (17), 632.896, and 767.513 (4).”.

AB68-ASA2-AA2,46,11 95. Page 340, line 11: after that line insert:

AB68-ASA2-AA2,46,12 “ Section 363k. 185.983 (1) (intro.) of the statutes is amended to read:

AB68-ASA2-AA2,46,20 185.983 (1) (intro.) Every voluntary nonprofit health care plan operated by a cooperative association organized under s. 185.981 shall be exempt from chs. 600 to 646, with the exception of ss. 601.04, 601.13, 601.31, 601.41, 601.42, 601.43, 601.44, 601.45, 611.26, 611.67, 619.04, 623.11, 623.12, 628.34 (10), 631.17, 631.89, 631.93, 631.95, 632.72 (2), 632.729, 632.745 to 632.749, 632.775, 632.79, 632.795, 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (2) to (6), 632.871, 632.885, 632.89, 632.895 (5) and (8) to (17), 632.896, and 632.897 (10) and chs. 609, 620, 630, 635, 645, and 646, but the sponsoring association shall:

AB68-ASA2-AA2,363m Section 363m. 185.983 (1) (intro.) of the statutes, as affected by 2021 Wisconsin Act ....(this act), section 363k, is amended to read:

AB68-ASA2-AA2,47,6 185.983 (1) (intro.) Every voluntary nonprofit health care plan operated by a cooperative association organized under s. 185.981 shall be exempt from chs. 600 to 646, with the exception of ss. 601.04, 601.13, 601.31, 601.41, 601.42, 601.43, 601.44, 601.45, 611.26, 611.67, 619.04, 623.11, 623.12, 628.34 (10), 631.17, 631.89, 631.93, 631.95, 632.72 (2), 632.728, 632.729, 632.745 to 632.749, 632.775, 632.79, 632.795, 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (2) to (6), 632.871, 632.885, 632.89, 632.895 (5) and (8) to (17), 632.896, and 632.897 (10) and chs. 609, 620, 630, 635, 645, and 646, but the sponsoring association shall:”.

AB68-ASA2-AA2,47,7 96. Page 340, line 22: after that line insert:

AB68-ASA2-AA2,47,9 “ Section 365d. 250.15 (1) of the statutes is renumbered 250.15 (1) (intro.) and amended to read:

AB68-ASA2-AA2,47,10 250.15 (1) Definition Definitions. (intro.) In this section, “ community:

AB68-ASA2-AA2,47,12 (a) “Community health center" means a health care entity that provides primary health care, health education and social services to low-income individuals.

AB68-ASA2-AA2,365f Section 365f. 250.15 (1) (b) of the statutes is created to read:

AB68-ASA2-AA2,47,17 250.15 (1) (b) “Free and charitable clinics” means health care organizations that use a volunteer and staff model to provide health services to uninsured, underinsured, underserved, economically and socially disadvantaged, and vulnerable populations and that meet all of the following criteria:

AB68-ASA2-AA2,47,19 1. The organizations are nonprofit and tax exempt or are a part of a larger nonprofit, tax-exempt organization.

AB68-ASA2-AA2,47,20 2. The organizations are located in this state or serve residents in this state.

AB68-ASA2-AA2,47,23 3. The organizations restrict eligibility to receive services to individuals who are uninsured, underinsured, or have limited or no access to primary, specialty, or prescription care.

AB68-ASA2-AA2,47,24 4. The organizations provide one or more of the following services:

AB68-ASA2-AA2,48,1 a. Medical care.

AB68-ASA2-AA2,48,2 b. Mental health care.

AB68-ASA2-AA2,48,3 c. Dental care.

AB68-ASA2-AA2,48,4 d. Prescription medications.

AB68-ASA2-AA2,48,7 5. The organizations use volunteer health care professionals, nonclinical volunteers, and partnerships with other health care providers to provide the services under subd. 4.

AB68-ASA2-AA2,48,11 6. The organizations are not federally-qualified health centers as defined in 42 USC 1396d (l) (2) and do not receive reimbursement from the federal centers for medicare and medicaid services under a federally-qualified health center payment methodology.

AB68-ASA2-AA2,365j Section 365j. 250.15 (2) (d) of the statutes is created to read: