AB484,171
24Section 171
. 71.03 (2) (d) 3. of the statutes is amended to read:
AB484,69,7
171.03
(2) (d) 3. No joint return may be filed if the
husband and wife spouses 2have different taxable years, except that if their taxable years begin on the same day
3and end on different days because of the death of either or both the joint return may
4be filed with respect to the taxable year of each unless the surviving spouse remarries
5before the close of his or her taxable year or unless the taxable year of either spouse
6is a fractional part of a year under section 443 (a) (1) of the
internal revenue code 7Internal Revenue Code.
AB484,172
8Section 172
. 71.03 (2) (g) of the statutes is amended to read:
AB484,69,239
71.03
(2) (g)
Joint return following separate return. Except as provided in par.
10(i), if an individual has filed a separate return for a taxable year for which a joint
11return could have been filed by the individual and the individual's spouse under par.
12(d) or (e) and the time prescribed by law for timely filing the return for that taxable
13year has expired, the individual and the individual's spouse may file a joint return
14for that taxable year. A joint return filed by the
husband and wife spouses under this
15paragraph is their return for that taxable year, and all payments, credits, refunds
16or other repayments made or allowed with respect to the separate return of each
17spouse for that taxable year shall be taken into account in determining the extent
18to which the tax based upon the joint return has been paid. If a joint return is filed
19under this paragraph, any election, other than the election to file a separate return,
20made by either spouse in that spouse's separate return for that taxable year with
21respect to the treatment of any income, deduction or credit of that spouse may not
22be changed in the filing of the joint return if that election would have been irrevocable
23if the joint return had not been filed.
AB484,173
24Section 173
. 71.03 (2) (m) 2. of the statutes is amended to read:
AB484,70,4
171.03
(2) (m) 2. If
a husband and wife spouses change from a joint return to
2separate returns within the time prescribed in subd. 1., the tax paid on the joint
3return shall be allocated between them in proportion to the tax liability shown on
4each separate return.
AB484,174
5Section 174
. 71.03 (4) (a) of the statutes is amended to read:
AB484,70,156
71.03
(4) (a) Natural persons whose total income is not in excess of $10,000 and
7consists entirely of wages subject to withholding for Wisconsin tax purposes and not
8more than $200 total of dividends, interest and other wages not subject to Wisconsin
9withholding, and who have elected the Wisconsin standard deduction and have not
10claimed either the credit for homestead property tax relief or deductions for expenses
11incurred in earning such income, shall, at their election, not be required to record on
12their income tax returns the amount of the tax imposed on their Wisconsin taxable
13income. Married persons shall be permitted this election only if the joint income of
14the
husband and wife spouses does not exceed $10,000, if both report their incomes
15on the same joint income tax return form, and if both make this election.
AB484,175
16Section 175
. 71.05 (22) (a) (title) of the statutes is amended to read:
AB484,70,1817
71.05
(22) (a) (title)
Election of deductions; husband and wife spousal
18deductions.
AB484,176
19Section 176
. 71.07 (5m) (a) 3. of the statutes is amended to read:
AB484,70,2120
71.07
(5m) (a) 3. “Household" means a claimant and an individual related to
21the claimant as
husband or wife his or her spouse.
AB484,177
22Section 177
. 71.07 (9e) (b) of the statutes is amended to read:
AB484,71,223
71.07
(9e) (b) No credit may be allowed under this subsection to married
24persons, except married persons living apart who are treated as single under section
17703 (b) of the
internal revenue code
Internal Revenue Code, if the
husband and wife 2spouses report their income on separate income tax returns for the taxable year.
AB484,178
3Section 178
. 71.09 (13) (a) 2. of the statutes is amended to read:
AB484,71,114
71.09
(13) (a) 2. The tax shown on the return for the preceding year. If
a
5husband and wife spouses who filed separate returns for the preceding taxable year
6file a joint return, the tax shown on the return for the preceding year is the sum of
7the taxes shown on the separate returns of the
husband and wife spouses. If
a
8husband and wife spouses who filed a joint return for the preceding taxable year file
9separate returns, the tax shown on the return for the preceding year is
the husband's
10or wife's each spouse's proportion of that tax based on what their respective tax
11liabilities for that year would have been had they filed separately.
AB484,179
12Section 179
. 71.52 (4) of the statutes is amended to read:
AB484,71,1413
71.52
(4) “Household" means a claimant and an individual related to the
14claimant as
husband or wife his or her spouse.
AB484,180
15Section 180
. 71.83 (1) (a) 8. of the statutes is amended to read:
AB484,71,2216
71.83
(1) (a) 8. `Joint return replacing separate returns.' If the amount shown
17as the tax by
the husband and wife spouses on a joint return filed under s. 71.03 (2)
18(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
19of each spouse and if any part of that excess is attributable to negligence or
20intentional disregard of this chapter, but without intent to defraud, at the time of the
21filing of that separate return, then 25 percent of the total amount of that excess shall
22be added to the tax.
AB484,181
23Section 181
. 71.83 (1) (b) 5. of the statutes is amended to read:
AB484,72,424
71.83
(1) (b) 5. `Joint return after separate returns.' If the amount shown as
25the tax by
the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
1to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
2spouse and if any part of that excess is attributable to fraud with intent to evade tax
3at the time of the filing of that separate return, then 50 percent of the total amount
4of that excess shall be added to the tax.
AB484,182
5Section 182
. 77.25 (8m) of the statutes is amended to read:
AB484,72,66
77.25
(8m) Between
husband and wife spouses.
AB484,183
7Section 183
. 77.54 (7) (b) 1. of the statutes is amended to read:
AB484,72,118
77.54
(7) (b) 1. The item is transferred to a child, spouse, parent,
father-in-law,
9mother-in-law parent-in-law, daughter-in-law
, or son-in-law of the transferor or,
10if the item is a motor vehicle, from the transferor to a corporation owned solely by the
11transferor or by the transferor's spouse.
AB484,184
12Section 184
. 101.91 (5m) of the statutes is amended to read:
AB484,72,1813
101.91
(5m) “Manufactured home community" means any plot or plots of
14ground upon which 3 or more manufactured homes that are occupied for dwelling or
15sleeping purposes are located. “Manufactured home community" does not include a
16farm where the occupants of the manufactured homes are the
father, mother, son,
17daughter, brother or sister parents, children, or siblings of the farm owner or
18operator or where the occupants of the manufactured homes work on the farm.
AB484,185
19Section 185
. 102.07 (5) (b) of the statutes is amended to read:
AB484,72,2220
102.07
(5) (b) The parents, spouse, child, brother, sister, son-in-law,
21daughter-in-law,
father-in-law, mother-in-law
parent-in-law, brother-in-law, or
22sister-in-law of a farmer shall not be deemed the farmer's employees.
AB484,186
23Section 186
. 102.07 (5) (c) of the statutes is amended to read:
AB484,73,524
102.07
(5) (c) A shareholder-employee of a family farm corporation shall be
25deemed a “farmer" for purposes of this chapter and shall not be deemed an employee
1of a farmer. A “family farm corporation" means a corporation engaged in farming all
2of whose shareholders are related as lineal ancestors or lineal descendants, whether
3by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins,
4sons-in-law, daughters-in-law,
fathers-in-law, mothers-in-law parents-in-law,
5brothers-in-law
, or sisters-in-law of such lineal ancestors or lineal descendants.
AB484,187
6Section 187
. 102.51 (1) (a) 1. of the statutes is amended to read:
AB484,73,87
102.51
(1) (a) 1. A
wife married person upon
a husband his or her spouse with
8whom
he or she is living at the time of
his the spouse's death.
AB484,188
9Section 188
. 102.51 (1) (a) 2. of the statutes is repealed.
AB484,189
10Section 189
. 103.10 (1) (h) of the statutes is amended to read:
AB484,73,1211
103.10
(1) (h) “Spouse" means
an employee's legal husband or wife the person
12to whom an employee is legally married.
AB484,190
13Section 190
. 103.165 (3) (a) 3. of the statutes is amended to read:
AB484,73,1514
103.165
(3) (a) 3. The decedent's
father or mother parent or parents if the
15decedent leaves no surviving spouse, domestic partner under ch. 770, or children.
AB484,191
16Section 191
. 111.32 (12) of the statutes is amended to read:
AB484,73,1817
111.32
(12) “Marital status" means the status of being married, single,
18divorced, separated
, or
widowed
a surviving spouse.
AB484,192
19Section 192
. 115.76 (12) (a) 1. of the statutes is amended to read:
AB484,73,2020
115.76
(12) (a) 1. A
biological
natural parent.
AB484,193
21Section 193
. 115.76 (12) (a) 2. of the statutes is repealed.
AB484,194
22Section 194
. 115.76 (12) (a) 3. of the statutes is repealed.
AB484,195
23Section
195. 115.76 (12) (a) 4. of the statutes is amended to read:
AB484,74,224
115.76
(12) (a) 4. A
male person who has been adjudicated the child's
father 25parent under subch. VIII of ch. 48, under subch. IX of ch. 767, by final order or
1judgment of an Indian tribal court of competent jurisdiction or by final order or
2judgment of a court of competent jurisdiction in another state.
AB484,196
3Section 196
. 115.76 (13) of the statutes is amended to read:
AB484,74,104
115.76
(13) “Person acting as a parent of a child" means a relative of the child
5or a private individual allowed to act as a parent of a child by the child's
biological 6natural or adoptive parents or guardian, and includes the child's grandparent,
7neighbor, friend or private individual caring for the child with the explicit or tacit
8approval of the child's
biological natural or adoptive parents or guardian. “Person
9acting as a parent of a child" does not include any person that receives public funds
10to care for the child if such funds exceed the cost of such care.
AB484,197
11Section 197
. 146.0255 (2) of the statutes is amended to read:
AB484,75,2512
146.0255
(2) Testing. Any hospital employee who provides health care, social
13worker, or intake worker under ch. 48 may refer an infant or
an expectant mother
14of a person pregnant with an unborn child, as defined in s. 48.02 (19), to a physician
15for testing of the bodily fluids of the infant or
expectant mother pregnant person for
16controlled substances or controlled substance analogs if the hospital employee who
17provides health care, social worker, or intake worker suspects that the infant or
18expectant mother pregnant person has controlled substances or controlled substance
19analogs in the bodily fluids of the infant or
expectant mother pregnant person 20because of the use of controlled substances or controlled substance analogs by the
21mother person who gave birth to the infant while
she that person was pregnant with
22the infant or by the
expectant mother pregnant person while
she that person is
23pregnant with the unborn child. The physician may test the infant or
expectant
24mother pregnant person to ascertain whether or not the infant or
expectant mother 25pregnant person has controlled substances or controlled substance analogs in the
1bodily fluids of the infant or
expectant mother pregnant person, if the physician
2determines that there is a serious risk that there are controlled substances or
3controlled substance analogs in the bodily fluids of the infant or
expectant mother 4pregnant person because of the use of controlled substances or controlled substance
5analogs by the
mother person who gave birth to the infant while
she that person was
6pregnant with the infant or by the
expectant mother
pregnant person while
she that
7person is pregnant with the unborn child and that the health of the infant, the
8unborn child or the child when born may be adversely affected by the controlled
9substances or controlled substance analogs. If the results of the test indicate that
10the infant does have controlled substances or controlled substance analogs in the
11infant's bodily fluids, the physician shall report the occurrence of that condition in
12the infant to the agency, as defined in s. 48.981 (1) (ag), that is responsible for
13conducting child abuse and neglect investigations under s. 48.981, and that agency
14shall offer to provide, or arrange or refer for the provision of, services and treatment
15for the child and the
child's mother person who gave birth to the child as provided
16under s. 46.238. If the results of the test indicate that the
expectant mother pregnant
17person does have controlled substances or controlled substance analogs in the
18expectant mother's pregnant person's bodily fluids, the physician may report the
19occurrence of that condition in the
expectant mother
pregnant person to the agency,
20as defined in s. 48.981 (1) (ag), that is responsible for conducting unborn child abuse
21investigations under s. 48.981, and that agency shall offer to provide, or arrange or
22refer for the provision of, services and treatment for the unborn child and
expectant
23mother pregnant person as provided under s. 46.238. Under this subsection, no
24physician may test
an expectant mother a pregnant person without first receiving
25her that person's informed consent to the testing.
AB484,198
1Section
198. 146.0255 (3) (intro.) and (b) of the statutes are amended to read:
AB484,76,42
146.0255
(3) Test results. (intro.) The physician who performs a test under
3sub. (2) shall provide the infant's parents or guardian or the
expectant mother 4pregnant person with all of the following information:
AB484,76,75
(b) A statement of explanation that the test results of an infant must, and that
6the test results of
an expectant mother a pregnant person may, be disclosed to an
7agency under sub. (2) if the test results are positive.
AB484,199
8Section 199
. 146.0257 (2) of the statutes is amended to read:
AB484,76,209
146.0257
(2) Evaluation. If a hospital employee who provides health care,
10social worker, or intake worker under ch. 48 suspects that an infant has a fetal
11alcohol spectrum disorder, the hospital employee, social worker, or intake worker
12shall refer the infant to a physician for an evaluation to diagnose whether the infant
13has that disorder. If a physician determines that there is a serious risk that an infant
14has a fetal alcohol spectrum disorder, the physician shall evaluate the infant to
15diagnose whether the infant has that disorder. If a physician diagnoses that an
16infant has a fetal alcohol spectrum disorder, the physician shall report that diagnosis
17to the agency that is responsible for conducting child abuse and neglect
18investigations under s. 48.981, and that agency shall offer to provide, or arrange or
19refer for the provision of, services and treatment for the infant and the
infant's
20mother person who gave birth to the infant as provided under s. 46.238.
AB484,200
21Section 200
. 146.34 (1) (f) of the statutes is amended to read:
AB484,77,222
146.34
(1) (f) “Parent" means a
biological natural parent
, a husband who has
23consented to the artificial insemination of his wife under s. 891.40 or a parent by
24adoption. If the minor is a nonmarital child who is not adopted or whose parents do
25not subsequently intermarry under s. 767.803, “parent" includes a person adjudged
1in a judicial proceeding under ch. 48 to be the biological
father parent of the minor.
2“Parent" does not include any person whose parental rights have been terminated.
AB484,201
3Section 201
. 146.817 (1) of the statutes is amended to read:
AB484,77,64
146.817
(1) In this section, “fetal monitor tracing" means documentation of the
5heart tones of a fetus during labor and delivery of the
mother of the fetus person
6giving birth that are recorded from an electronic fetal monitor machine.
AB484,202
7Section 202
. 157.05 of the statutes is amended to read:
AB484,77,14
8157.05 Autopsy. Consent for a licensed physician to conduct an autopsy on
9the body of a deceased person shall be deemed sufficient when given by whichever
10one of the following assumes custody of the body for purposes of burial:
Father,
11mother, husband, wife parent, spouse, child, guardian, next of kin, domestic partner
12under ch. 770, or in the absence of any of the foregoing, a friend, or a person charged
13by law with the responsibility for burial. If 2 or more such persons assume custody
14of the body, the consent of one of them shall be deemed sufficient.
AB484,203
15Section 203
. 182.004 (6) of the statutes is amended to read:
AB484,77,2116
182.004
(6) Stock may be issued and leases made to
husband and wife spouses,
17and to the survivor of them, in which event title shall descend the same as in like
18conveyances of real property subject to ch. 766. Otherwise, title to the stock and lease
19shall descend to the persons to whom a homestead of the stockholder would descend
20except as provided in ch. 766. The interest of a tenant in the lease and stock shall
21be exempt from execution to the same extent as a homestead in real estate.
AB484,204
22Section 204
. 250.04 (3) (a) of the statutes is amended to read:
AB484,78,223
250.04
(3) (a) The department shall establish and maintain surveillance
24activities sufficient to detect any occurrence of acute, communicable
, or chronic
1diseases and threat of occupational or environmental hazards, injuries
, or changes
2in the health of
mothers parents and children.
AB484,205
3Section
205. 253.165 of the statutes is amended to read:
AB484,78,11
4253.165 Right to breast-feed breastfeed. A
mother person may
5breast-feed her breastfeed a child in any public or private location where the
mother 6person and child are otherwise authorized to be. In such a location, no person may
7prohibit
a mother another person from
breast-feeding her breastfeeding a child,
8direct a
mother person to move to a different location to
breast-feed her breastfeed
9a child, direct a
mother person to cover
her a child or breast while
breast-feeding 10breastfeeding, or otherwise restrict a
mother person from
breast-feeding her 11breastfeeding a child as provided in this section.
AB484,206
12Section
206. 301.01 (2) (cm) of the statutes is amended to read:
AB484,78,1413
301.01
(2) (cm) Any expectant
mother parent held in custody under ss. 48.193
14to 48.213.
AB484,207
15Section 207
. 301.12 (2) of the statutes is amended to read:
AB484,79,1216
301.12
(2) Except as provided in subs. (2m) and (14) (b) and (c), any person,
17including a person placed under s. 938.183, 938.32 (1) (bm) or (c), 938.34 (4h) or (4m),
18or 938.357 (1), (2m), (4), or (5) (e), receiving care, maintenance, services, and supplies
19provided by any institution in this state operated or contracted for by the
20department, in which the state is chargeable with all or part of the person's care,
21maintenance, services, and supplies, and the person's property and estate, including
22the homestead, and the spouse of the person, and the spouse's property and estate,
23including the homestead, and, in the case of a minor child, the parents of the person,
24and their property and estates, including their homestead, and, in the case of a
25foreign child described in s. 48.839 (1) who became dependent on public funds for his
1or her primary support before an order granting his or her adoption, the resident of
2this state appointed guardian of the child by a foreign court who brought the child
3into this state for the purpose of adoption, and his or her property and estate,
4including his or her homestead, shall be liable for the cost of the care, maintenance,
5services, and supplies in accordance with the fee schedule established by the
6department under s. 301.03 (18). If a spouse,
widow
surviving spouse, or minor, or
7an incapacitated person, may be lawfully dependent upon the property for his or her
8support, the court shall release all or such part of the property and estate from the
9charges that may be necessary to provide for that person. The department shall
10make every reasonable effort to notify the liable persons as soon as possible after the
11beginning of the maintenance, but the notice or the receipt of the notice is not a
12condition of liability.
AB484,208
13Section 208
. 301.50 (1) of the statutes is amended to read:
AB484,79,2314
301.50
(1) In this section, “substantial parental relationship" means the
15acceptance and exercise of significant responsibility for the daily supervision,
16education, protection, and care of the child. In evaluating whether an individual has
17had a substantial parental relationship with the child, factors that may be
18considered include, but are not limited to, whether the individual has expressed
19concern for or interest in the support, care, or well-being of the child; whether the
20individual has neglected or refused to provide care or support for the child; and
21whether, with respect to an individual who is or may be
the father a parent of the
22child, the individual has expressed concern for or interest in the support, care, or
23well-being of the
mother during her parent who gave birth during pregnancy.
AB484,209
24Section 209
. 441.15 (4) of the statutes is amended to read:
AB484,80,5
1441.15
(4) A nurse-midwife who discovers evidence that any aspect of care
2involves any complication which jeopardizes the health or life of a newborn or
mother 3a pregnant or postpartum person shall consult with the collaborating physician
4under sub. (2) (b) or the physician's designee, or make a referral as specified in a
5written agreement under sub. (2) (b).
AB484,210
6Section 210
. 700.19 (2) of the statutes is amended to read:
AB484,80,147
700.19
(2) Husband and wife Spouses. If persons named as owners in a
8document of title, transferees in an instrument of transfer
, or buyers in a bill of sale
9are described in the document, instrument
, or bill of sale as
husband and wife 10married to each other, or are in fact
husband and wife married to each other, they are
11joint tenants, unless the intent to create a tenancy in common is expressed in the
12document, instrument
, or bill of sale. This subsection applies to property acquired
13before January 1, 1986, and, if ch. 766 does not apply when the property is acquired,
14to property acquired on or after January 1, 1986.
AB484,211
15Section 211
. 705.01 (4) of the statutes is amended to read:
AB484,80,2116
705.01
(4) “Joint account" means an account, other than a marital account,
17payable on request to one or more of 2 or more parties whether or not mention is made
18of any right of survivorship. “Joint account" also means any account established with
19the right of survivorship on or after January 1, 1986, by 2 parties who claim to be
20husband and wife married to each other, which is payable on request to either or both
21of the parties.
AB484,212
22Section 212
. 705.01 (4m) of the statutes is amended to read:
AB484,81,323
705.01
(4m) “Marital account" means an account established without the right
24of survivorship on or after January 1, 1986, by 2 parties who claim to be
husband and
25wife married to each other, which is payable on request to either or both of the parties
1and which is designated as a marital account. An account established by those
2parties with the right of survivorship under s. 766.58 (3) (f) or 766.60 is a joint
3account.
AB484,213
4Section 213
. 706.09 (1) (e) of the statutes is amended to read:
AB484,81,115
706.09
(1) (e)
Marital interests. Homestead of the spouse of any transferor of
6an interest in real estate, if the recorded conveyance purporting to transfer the
7homestead states that the person executing it is single, unmarried
, or
widowed a
8surviving spouse or fails to indicate the marital status of the transferor, and if the
9conveyance has, in either case, appeared of record for 5 years. This paragraph does
10not apply to the interest of a married person who is described of record as a holder
11in joint tenancy or of marital property with that transferor.
AB484,214
12Section 214
. 757.69 (1) (g) 2. of the statutes is amended to read:
AB484,81,1413
757.69
(1) (g) 2. Order the release or detention of children or
expectant mothers
14of persons pregnant with unborn children taken into custody.
AB484,215
15Section
215. 757.69 (1) (g) 9. of the statutes is amended to read:
AB484,81,1816
757.69
(1) (g) 9. Conduct hearings under s. 48.213 or 48.217 and thereafter
17order an adult expectant
mother parent of an unborn child to be held in or released
18from custody.
AB484,216
19Section 216
. 757.69 (1m) (d) of the statutes is amended to read: