AB1013: Bill Text

AB1013,40,23 (a) In this subsection:

AB1013,40,25 1. “Claimant" means an individual who is eligible to receive a rebate under this subsection.

AB1013,41,1 2. “Department" means the department of revenue.

AB1013,41,3 3. “Full-year resident" means an individual who was a resident of this state for the entire year of 2021.

AB1013,41,5 4. “Nonresident" means an individual who was not a resident of this state for any part of 2021.

AB1013,41,7 5. “Part-year resident" means an individual who was a resident of this state for some part of 2021.

AB1013,41,11 (b) Subject to the limitations and conditions under this subsection, an individual who is a full-year resident or part-year resident is eligible to receive a rebate, as determined under par. (c ) or (d), but a nonresident is not eligible to receive a rebate under this subsection.

AB1013,41,21 (c) A claimant who files a Wisconsin individual income tax return for the taxable year beginning after December 31, 2020, and before January 1, 2022, on or before the unextended due date shall receive a rebate under this subsection equal to $150, multiplied by the number of personal exemptions claimed on the claimant's individual income tax return. A part-year resident who files a Wisconsin individual income tax return for the taxable year beginning after December 31, 2020, and before January 1, 2022, on or before the unextended due date may receive the rebate if the part-year resident was domiciled in this state on December 31, 2021. The department of administration shall make the payment under this paragraph as provided in par. (g) without any further action required of the claimant.

AB1013,42,8 (d) A claimant who has not filed a Wisconsin individual income tax return for the taxable year beginning after December 31, 2020, and before January 1, 2022, on or before the unextended due date because the claimant anticipates filing for or has filed for an extension or because the claimant does not anticipate filing such a return, but who is a full-year resident or part-year resident, may receive a rebate under this subsection equal to $150, multiplied by the number of personal exemptions that the claimant could have claimed on the claimant's Wisconsin individual income tax return for the taxable year beginning after December 31, 2020, and before January 1, 2022. A claimant is eligible to claim the rebate under this paragraph if the claimant is a resident of or is domiciled in this state on December 31, 2021, and maintains residency in this state at the time when the claimant files a claim as provided under par. (e).

AB1013,42,12 (e) The department shall establish a portal on its Internet site for a claimant to file a claim for the rebate as provided under par. (d ). The department shall establish a claim period ending on July 15, 2022, for claimants filing a claim under par. (d).

AB1013,42,16 (f) The department shall establish procedures for claimants who do not receive a rebate for which they were otherwise eligible under this subsection to file a claim for the rebate by December 31, 2022. No individual may make a claim for a rebate under this subsection after December 31, 2022.

AB1013,42,21 (g) For each rebate under this subsection approved by the department, the department shall certify the allowable amount of the rebate to the department of administration for payment to the claimant by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (cd). The department of administration shall make rebate payments beginning on July 15, 2022.

AB1013,43,2 (h) Section 71.80 (3) and (3m), as it applies to income tax refunds, applies to a rebate under this subsection. The department may enforce the rebate under this subsection and may take any action, conduct any proceeding, and proceed as it is authorized with respect to taxes under ch. 71. The income tax provisions in ch. 71 relating to assessments, refunds, appeals, collection, interest, and penalties apply to the rebate under this subsection.

AB1013,43,7 (i) If a claimant becomes deceased after he or she filed his or her claim for a rebate under this subsection, the amount of the rebate for which the claimant is eligible shall be paid to the claimant's estate. For purposes of this paragraph, the department of health services shall supply, without charge, vital records information to the department of revenue.

AB1013,43,15 (j) Notwithstanding any other provision of state law that relates to determining, based on an individual's personal income or assets, that individual's eligibility for a state-funded grant, loan, monetary assistance, or other benefit, or the amount or extent of that grant, loan, monetary assistance, or other benefit, a state agency may not consider receipt of a onetime rebate under this subsection to be income or an asset of the individual. This paragraph shall be broadly construed to avoid determinations of ineligibility for a state-funded grant, loan, monetary assistance, or other benefit.

AB1013,43,22 (k) By July 1, 2022, the department of health services shall request a waiver, to the extent permitted under federal law, from the secretary of the federal department of health and human services under 42 USC 1396n (c), and shall amend the state plan for services under 42 USC 1396, to authorize the department of health services to disregard receipt by an individual of a onetime rebate under this subsection in determining the individual's eligibility for Medical Assistance under s. 49.46 (1), 49.465, or 49.47 (4).

AB1013,44,2 (L) To the extent permitted under federal law, a state agency shall disregard receipt by an individual of a onetime rebate under this subsection in determining the individual's eligibility for a federally funded grant, loan, monetary assistance, or other benefit or in determining the amount or extent of that grant, loan, monetary assistance, or other benefit.

AB1013,85 Section 85 . Fiscal changes.

AB1013,44,7 (1) General program operations. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (1) (a), the dollar amount for fiscal year 2021-22 is increased by $506,400 for the purpose of administering the rebate program under Section 84 (1) of this act.

AB1013,44,11 (2) Special education aid. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (b), the dollar amount for fiscal year 2022-23 is increased by $172,643,000 to increase funding for aids for special education under s. 115.88.

AB1013,44,15 (3) UW System; general program operations. In the schedule under s. 20.005 (3) for the appropriation to the Board of Regents of the University of Wisconsin System under s. 20.285 (1) (a), the dollar amount for fiscal year 2022-23 is increased by $111,000,000 for the purpose for which the appropriation is made.

AB1013,44,19 (4) State aids for technical colleges. In the schedule under s. 20.005 (3) for the appropriation to the technical college system board under s. 20.292 (1) (d), the dollar amount for fiscal year 2022-23 is increased by $28,000,000 for the purpose for which the appropriation is made.

AB1013,44,23 (5) General equalization aids. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (ac), the dollar amount for fiscal year 2022-23 is increased by $188,000,000 for the purpose for which the appropriation is made.

AB1013,45,2 (6) School breakfast program. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (cm), the dollar amount for fiscal year 2022-23 is increased by $2,559,500 for the purpose for which the appropriation is made.

AB1013,45,6 (7) English learner categorical aid. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (cc), the dollar amount for fiscal year 2022-23 is increased by $18,287,200 for the purpose for which the appropriation is made.

AB1013,45,10 (8) Mental health and pupil wellness aid. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (da), the dollar amount for fiscal year 2022-23 is increased by $18,000,000 for the purpose for which the appropriation is made.

AB1013,45,14 (9) Special education transition readiness grants. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (bg), the dollar amount for fiscal year 2022-23 is increased by $1,500,000 for the purpose for which the appropriation is made.

AB1013,45,18 (10) Additional special education aid. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (bd), the dollar amount for fiscal year 2022-23 is increased by $5,719,500 for the purpose for which the appropriation is made.

AB1013,45,22 (11) Summer school grant program. In the schedule under s. 20.005 (3) for the appropriation to the department of public instruction under s. 20.255 (2) (dj), the dollar amount for fiscal year 2022-23 is increased by $3,600,000 to provide funding for grants under s. 115.447.

AB1013,86 Section 86. Initial applicability.

AB1013,46,2 (1) English learner categorical aid. The treatment of ss. 115.96 (1), 115.97 (1) and (6), and 115.977 (2), the renumbering and amendment of ss. 115.993 and 115.996, and the creation of ss. 115.993 (2) and (3) and 115.996 (3) first apply to aid paid under s. 115.995 in the 2022-23 school year.

AB1013,46,4 (2) Summer school grant program. The treatment of s. 115.447 (2) (intro.) first applies to the 2022-23 school year.

AB1013,87 Section 87. Effective dates. This act takes effect on July 1, 2022, except as follows:

AB1013,46,8 (1) The treatment of ss. 20.835 (2) (cd), 71.07 (8p) and (9g) (b), and 71.10 (4) (hd) and Sections 84 (1) and 85 (1 ) of this act take effect on the day after publication.

AB1013,46,9 (End)