SB70-AA10,526
24Section
526. 71.03 (2) (d) (title) of the statutes is amended to read:
SB70-AA10,255,2525
71.03
(2) (d) (title)
Husband and wife Spouses joint filing.
SB70-AA10,527
1Section
527. 71.03 (2) (d) 1. of the statutes is amended to read:
SB70-AA10,256,42
71.03
(2) (d) 1. Except as provided in subds. 2. and 3. and par. (e),
a husband
3and a wife spouses may file a joint return for income tax purposes even though one
4of the spouses has no gross income or no deductions.
SB70-AA10,528
5Section
528. 71.03 (2) (d) 2. of the statutes is amended to read:
SB70-AA10,256,96
71.03
(2) (d) 2. No joint return may be filed if either
the husband or wife spouse 7at any time during the taxable year is a nonresident alien, unless an election is in
8effect for the taxable year under section 6013 (g) or (h) of the
internal revenue code 9Internal Revenue Code.
SB70-AA10,529
10Section
529. 71.03 (2) (d) 3. of the statutes is amended to read:
SB70-AA10,256,1711
71.03
(2) (d) 3. No joint return may be filed if the
husband and wife spouses 12have different taxable years, except that if their taxable years begin on the same day
13and end on different days because of the death of either or both the joint return may
14be filed with respect to the taxable year of each unless the surviving spouse remarries
15before the close of his or her taxable year or unless the taxable year of either spouse
16is a fractional part of a year under section 443 (a) (1) of the
internal revenue code 17Internal Revenue Code.
SB70-AA10,530
18Section
530. 71.03 (2) (g) of the statutes is amended to read:
SB70-AA10,257,819
71.03
(2) (g)
Joint return following separate return. Except as provided in par.
20(i), if an individual has filed a separate return for a taxable year for which a joint
21return could have been filed by the individual and the individual's spouse under par.
22(d) or (e) and the time prescribed by law for timely filing the return for that taxable
23year has expired, the individual and the individual's spouse may file a joint return
24for that taxable year. A joint return filed by the
husband and wife spouses under this
25paragraph is their return for that taxable year, and all payments, credits, refunds
1or other repayments made or allowed with respect to the separate return of each
2spouse for that taxable year shall be taken into account in determining the extent
3to which the tax based upon the joint return has been paid. If a joint return is filed
4under this paragraph, any election, other than the election to file a separate return,
5made by either spouse in that spouse's separate return for that taxable year with
6respect to the treatment of any income, deduction or credit of that spouse may not
7be changed in the filing of the joint return if that election would have been irrevocable
8if the joint return had not been filed.
SB70-AA10,531
9Section
531. 71.03 (2) (m) 2. of the statutes is amended to read:
SB70-AA10,257,1310
71.03
(2) (m) 2. If
a husband and wife spouses change from a joint return to
11separate returns within the time prescribed in subd. 1., the tax paid on the joint
12return shall be allocated between them in proportion to the tax liability shown on
13each separate return.
SB70-AA10,532
14Section
532. 71.03 (4) (a) of the statutes is amended to read:
SB70-AA10,257,2415
71.03
(4) (a) Natural persons whose total income is not in excess of $10,000 and
16consists entirely of wages subject to withholding for Wisconsin tax purposes and not
17more than $200 total of dividends, interest and other wages not subject to Wisconsin
18withholding, and who have elected the Wisconsin standard deduction and have not
19claimed either the credit for homestead property tax relief or deductions for expenses
20incurred in earning such income, shall, at their election, not be required to record on
21their income tax returns the amount of the tax imposed on their Wisconsin taxable
22income. Married persons shall be permitted this election only if the joint income of
23the
husband and wife spouses does not exceed $10,000, if both report their incomes
24on the same joint income tax return form, and if both make this election.
SB70-AA10,533
25Section
533. 71.05 (22) (a) (title) of the statutes is amended to read:
SB70-AA10,258,2
171.05
(22) (a) (title)
Election of deductions; husband and wife spousal
2deductions.
SB70-AA10,534
3Section
534. 71.07 (5m) (a) 3. of the statutes is amended to read:
SB70-AA10,258,54
71.07
(5m) (a) 3. “Household" means a claimant and an individual related to
5the claimant as
husband or wife his or her spouse.
SB70-AA10,535
6Section
535. 71.07 (9e) (b) of the statutes is amended to read:
SB70-AA10,258,107
71.07
(9e) (b) No credit may be allowed under this subsection to married
8persons, except married persons living apart who are treated as single under section
97703 (b) of the
internal revenue code Internal Revenue Code, if the
husband and wife 10spouses report their income on separate income tax returns for the taxable year.
SB70-AA10,536
11Section
536. 71.09 (13) (a) 2. of the statutes is amended to read:
SB70-AA10,258,1912
71.09
(13) (a) 2. The tax shown on the return for the preceding year. If
a
13husband and wife spouses who filed separate returns for the preceding taxable year
14file a joint return, the tax shown on the return for the preceding year is the sum of
15the taxes shown on the separate returns of the
husband and wife spouses. If
a
16husband and wife spouses who filed a joint return for the preceding taxable year file
17separate returns, the tax shown on the return for the preceding year is
the husband's
18or wife's each spouse's proportion of that tax based on what their respective tax
19liabilities for that year would have been had they filed separately.
SB70-AA10,537
20Section
537. 71.52 (4) of the statutes is amended to read:
SB70-AA10,258,2221
71.52
(4) “Household" means a claimant and an individual related to the
22claimant as
husband or wife his or her spouse.
SB70-AA10,538
23Section
538. 71.83 (1) (a) 8. of the statutes is amended to read:
SB70-AA10,259,524
71.83
(1) (a) 8. `Joint return replacing separate returns.' If the amount shown
25as the tax by
the husband and wife spouses on a joint return filed under s. 71.03 (2)
1(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
2of each spouse and if any part of that excess is attributable to negligence or
3intentional disregard of this chapter, but without intent to defraud, at the time of the
4filing of that separate return, then 25 percent of the total amount of that excess shall
5be added to the tax.
SB70-AA10,539
6Section
539. 71.83 (1) (b) 5. of the statutes is amended to read:
SB70-AA10,259,127
71.83
(1) (b) 5. `Joint return after separate returns.' If the amount shown as
8the tax by
the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
9to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
10spouse and if any part of that excess is attributable to fraud with intent to evade tax
11at the time of the filing of that separate return, then 50 percent of the total amount
12of that excess shall be added to the tax.
SB70-AA10,540
13Section
540. 77.25 (8m) of the statutes is amended to read:
SB70-AA10,259,1414
77.25
(8m) Between
husband and wife spouses.
SB70-AA10,541
15Section
541. 77.54 (7) (b) 1. of the statutes is amended to read:
SB70-AA10,259,1916
77.54
(7) (b) 1. The item is transferred to a child, spouse, parent,
father-in-law,
17mother-in-law parent-in-law, daughter-in-law
, or son-in-law of the transferor or,
18if the item is a motor vehicle, from the transferor to a corporation owned solely by the
19transferor or by the transferor's spouse.
SB70-AA10,542
20Section
542. 101.91 (5m) of the statutes is amended to read:
SB70-AA10,260,221
101.91
(5m) “Manufactured home community" means any plot or plots of
22ground upon which 3 or more manufactured homes that are occupied for dwelling or
23sleeping purposes are located. “Manufactured home community" does not include a
24farm where the occupants of the manufactured homes are the
father, mother, son,
1daughter, brother or sister parents, children, or siblings of the farm owner or
2operator or where the occupants of the manufactured homes work on the farm.
SB70-AA10,543
3Section
543. 102.07 (5) (b) of the statutes is amended to read:
SB70-AA10,260,64
102.07
(5) (b) The parents, spouse, child, brother, sister, son-in-law,
5daughter-in-law,
father-in-law, mother-in-law
parent-in-law, brother-in-law, or
6sister-in-law of a farmer shall not be deemed the farmer's employees.
SB70-AA10,544
7Section
544. 102.07 (5) (c) of the statutes is amended to read:
SB70-AA10,260,148
102.07
(5) (c) A shareholder-employee of a family farm corporation shall be
9deemed a “farmer" for purposes of this chapter and shall not be deemed an employee
10of a farmer. A “family farm corporation" means a corporation engaged in farming all
11of whose shareholders are related as lineal ancestors or lineal descendants, whether
12by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins,
13sons-in-law, daughters-in-law,
fathers-in-law, mothers-in-law parents-in-law,
14brothers-in-law
, or sisters-in-law of such lineal ancestors or lineal descendants.
SB70-AA10,545
15Section
545. 102.51 (1) (a) 1. of the statutes is amended to read:
SB70-AA10,260,1716
102.51
(1) (a) 1. A
wife married person upon
a husband his or her spouse with
17whom
he or she is living at the time of
his the spouse's death.
SB70-AA10,546
18Section
546. 102.51 (1) (a) 2. of the statutes is repealed.
SB70-AA10,547
19Section
547. 103.10 (1) (h) of the statutes is amended to read:
SB70-AA10,260,2120
103.10
(1) (h) “Spouse" means
an employee's legal husband or wife the person
21to whom an employee is legally married.
SB70-AA10,548
22Section
548. 103.165 (3) (a) 3. of the statutes is amended to read:
SB70-AA10,260,2423
103.165
(3) (a) 3. The decedent's
father or mother parent or parents if the
24decedent leaves no surviving spouse, domestic partner under ch. 770, or children.
SB70-AA10,549
25Section
549. 111.32 (12) of the statutes is amended to read:
SB70-AA10,261,2
1111.32
(12) “Marital status" means the status of being married, single,
2divorced, separated
, or
widowed
a surviving spouse.
SB70-AA10,550
3Section
550. 115.76 (12) (a) 1. of the statutes is amended to read:
SB70-AA10,261,44
115.76
(12) (a) 1. A
biological
natural parent.
SB70-AA10,551
5Section
551. 115.76 (12) (a) 2. of the statutes is repealed.
SB70-AA10,552
6Section
552. 115.76 (12) (a) 3. of the statutes is repealed.
SB70-AA10,553
7Section
553. 115.76 (13) of the statutes is amended to read:
SB70-AA10,261,148
115.76
(13) “Person acting as a parent of a child" means a relative of the child
9or a private individual allowed to act as a parent of a child by the child's
biological 10natural or adoptive parents or guardian, and includes the child's grandparent,
11neighbor, friend or private individual caring for the child with the explicit or tacit
12approval of the child's
biological natural or adoptive parents or guardian. “Person
13acting as a parent of a child" does not include any person that receives public funds
14to care for the child if such funds exceed the cost of such care.
SB70-AA10,554
15Section
554. 146.34 (1) (f) of the statutes is amended to read:
SB70-AA10,261,2116
146.34
(1) (f) “Parent" means a
biological natural parent
, a husband who has
17consented to the artificial insemination of his wife under s. 891.40 or a parent by
18adoption. If the minor is a nonmarital child who is not adopted or whose parents do
19not subsequently intermarry under s. 767.803, “parent" includes a person adjudged
20in a judicial proceeding under ch. 48 to be the biological father of the minor. “Parent"
21does not include any person whose parental rights have been terminated.
SB70-AA10,555
22Section
555. 157.05 of the statutes is amended to read:
SB70-AA10,262,4
23157.05 Autopsy. Consent for a licensed physician to conduct an autopsy on
24the body of a deceased person shall be deemed sufficient when given by whichever
25one of the following assumes custody of the body for purposes of burial:
Father,
1mother, husband, wife parent, spouse, child, guardian, next of kin, domestic partner
2under ch. 770, or in the absence of any of the foregoing, a friend, or a person charged
3by law with the responsibility for burial. If 2 or more such persons assume custody
4of the body, the consent of one of them shall be deemed sufficient.
SB70-AA10,556
5Section
556. 182.004 (6) of the statutes is amended to read:
SB70-AA10,262,116
182.004
(6) Stock may be issued and leases made to
husband and wife spouses,
7and to the survivor of them, in which event title shall descend the same as in like
8conveyances of real property subject to ch. 766. Otherwise, title to the stock and lease
9shall descend to the persons to whom a homestead of the stockholder would descend
10except as provided in ch. 766. The interest of a tenant in the lease and stock shall
11be exempt from execution to the same extent as a homestead in real estate.
SB70-AA10,557
12Section
557. 250.04 (3) (a) of the statutes is amended to read:
SB70-AA10,262,1613
250.04
(3) (a) The department shall establish and maintain surveillance
14activities sufficient to detect any occurrence of acute, communicable
, or chronic
15diseases and threat of occupational or environmental hazards, injuries
, or changes
16in the health of
mothers parents and children.
SB70-AA10,558
17Section
558. 301.50 (1) of the statutes is amended to read:
SB70-AA10,263,218
301.50
(1) In this section, “substantial parental relationship" means the
19acceptance and exercise of significant responsibility for the daily supervision,
20education, protection, and care of the child. In evaluating whether an individual has
21had a substantial parental relationship with the child, factors that may be
22considered include, but are not limited to, whether the individual has expressed
23concern for or interest in the support, care, or well-being of the child; whether the
24individual has neglected or refused to provide care or support for the child; and
25whether, with respect to an individual who is or may be
the father a parent of the
1child, the individual has expressed concern for or interest in the support, care, or
2well-being of the
mother during her parent who gave birth during pregnancy.
SB70-AA10,559
3Section
559. 700.19 (2) of the statutes is amended to read:
SB70-AA10,263,114
700.19
(2) Husband and wife Spouses. If persons named as owners in a
5document of title, transferees in an instrument of transfer
, or buyers in a bill of sale
6are described in the document, instrument
, or bill of sale as
husband and wife 7married to each other, or are in fact
husband and wife married to each other, they are
8joint tenants, unless the intent to create a tenancy in common is expressed in the
9document, instrument
, or bill of sale. This subsection applies to property acquired
10before January 1, 1986, and, if ch. 766 does not apply when the property is acquired,
11to property acquired on or after January 1, 1986.
SB70-AA10,560
12Section
560. 705.01 (4) of the statutes is amended to read:
SB70-AA10,263,1813
705.01
(4) “Joint account" means an account, other than a marital account,
14payable on request to one or more of 2 or more parties whether or not mention is made
15of any right of survivorship. “Joint account" also means any account established with
16the right of survivorship on or after January 1, 1986, by 2 parties who claim to be
17husband and wife married to each other, which is payable on request to either or both
18of the parties.
SB70-AA10,561
19Section
561. 705.01 (4m) of the statutes is amended to read:
SB70-AA10,263,2520
705.01
(4m) “Marital account" means an account established without the right
21of survivorship on or after January 1, 1986, by 2 parties who claim to be
husband and
22wife married to each other, which is payable on request to either or both of the parties
23and which is designated as a marital account. An account established by those
24parties with the right of survivorship under s. 766.58 (3) (f) or 766.60 is a joint
25account.
SB70-AA10,562
1Section
562. 706.09 (1) (e) of the statutes is amended to read:
SB70-AA10,264,82
706.09
(1) (e)
Marital interests. Homestead of the spouse of any transferor of
3an interest in real estate, if the recorded conveyance purporting to transfer the
4homestead states that the person executing it is single, unmarried
, or
widowed a
5surviving spouse or fails to indicate the marital status of the transferor, and if the
6conveyance has, in either case, appeared of record for 5 years. This paragraph does
7not apply to the interest of a married person who is described of record as a holder
8in joint tenancy or of marital property with that transferor.
SB70-AA10,563
9Section
563. 765.001 (2) of the statutes is amended to read:
SB70-AA10,265,210
765.001
(2) Intent. It is the intent of chs. 765 to 768 to promote the stability
11and best interests of marriage and the family. It is the intent of the legislature to
12recognize the valuable contributions of both spouses during the marriage and at
13termination of the marriage by dissolution or death. Marriage is the institution that
14is the foundation of the family and of society. Its stability is basic to morality and
15civilization, and of vital interest to society and the state. The consequences of the
16marriage contract are more significant to society than those of other contracts, and
17the public interest must be taken into account always. The seriousness of marriage
18makes adequate premarital counseling and education for family living highly
19desirable and courses thereon are urged upon all persons contemplating marriage.
20The impairment or dissolution of the marriage relation generally results in injury
21to the public wholly apart from the effect upon the parties immediately concerned.
22Under the laws of this state, marriage is a legal relationship between 2 equal
23persons
, a husband and wife, who owe to each other mutual responsibility and
24support. Each spouse has an equal obligation in accordance with his or her ability
25to contribute money or services or both which are necessary for the adequate support
1and maintenance of his or her minor children and of the other spouse. No spouse may
2be presumed primarily liable for support expenses under this subsection.
SB70-AA10,564
3Section
564. 765.01 of the statutes is amended to read:
SB70-AA10,265,7
4765.01 A civil contract. Marriage, so far as its validity at law is concerned,
5is a civil contract, to which the consent of the parties capable in law of contracting
6is essential, and which creates the legal status of
husband and wife spouse to each
7other.
SB70-AA10,565
8Section
565. 765.02 (3) of the statutes is created to read:
SB70-AA10,265,109
765.02
(3) Marriage may be contracted between persons of the same sex or
10different sexes.
SB70-AA10,566
11Section
566. 765.03 (1) of the statutes is amended to read:
SB70-AA10,265,2212
765.03
(1) No marriage shall be contracted while either of the parties has a
13husband or wife spouse living, nor between persons who are nearer of kin than 2nd
14cousins except that marriage may be contracted between first cousins
where the
15female has attained the age of 55 years or where if either party, at the time of
16application for a marriage license, submits an affidavit signed by a physician stating
17that either party is permanently sterile
or that the 2 parties are otherwise
18permanently biologically incapable of producing a child together. Relationship
19under this section shall be computed by the rule of the civil law, whether the parties
20to the marriage are of the half or of the whole blood. A marriage may not be
21contracted if either party has such want of understanding as renders him or her
22incapable of assenting to marriage.
SB70-AA10,567
23Section
567. 765.16 (1m) (intro.) of the statutes is amended to read:
SB70-AA10,266,824
765.16
(1m) (intro.) Marriage may be validly solemnized and contracted in this
25state only after a marriage license has been issued therefor, and only by the mutual
1declarations of the 2 parties to be joined in marriage that
they take each
takes the 2other as
husband and wife his or her spouse, made before an authorized officiating
3person and in the presence of at least 2 competent adult witnesses other than the
4officiating person. If one of the parties is serving on active duty in the U.S. armed
5forces or in forces incorporated in the U.S. armed forces, in a reserve unit of the U.S.
6armed forces, or in the national guard, the presence of only one competent adult
7witness other than the officiating person is required. The following are authorized
8to be officiating persons:
SB70-AA10,568
9Section
568. 765.16 (1m) (c) of the statutes is amended to read:
SB70-AA10,266,1310
765.16
(1m) (c) The 2 parties themselves, by mutual declarations that
they
11take each
takes the other as
husband and wife his or her spouse, in accordance with
12the customs, rules
, and regulations of any religious society, denomination
, or sect to
13which either of the parties may belong.
SB70-AA10,569
14Section
569. 765.23 of the statutes is amended to read:
SB70-AA10,267,3
15765.23 Immaterial irregularities otherwise. No marriage hereafter
16contracted shall be void either by reason of the marriage license having been issued
17by a county clerk not having jurisdiction to issue the same; or by reason of any
18informality or irregularity of form in the application for the marriage license or in
19the marriage license itself, or the incompetency of the witnesses to such marriage;
20or because the marriage may have been solemnized more than 60 days after the date
21of the marriage license, if the marriage is in other respects lawful and is
22consummated with the full belief on the part of the persons so married, or either of
23them, that they have been lawfully joined in marriage. Where a marriage has been
24celebrated in one of the forms provided for in s. 765.16 (1m), and the parties thereto
25have immediately thereafter assumed the habit and repute of
husband and wife a
1married couple, and having continued the same uninterruptedly thereafter for the
2period of one year, or until the death of either of them, it shall be deemed that a
3marriage license has been issued as required by ss. 765.05 to 765.24 and 767.803.
SB70-AA10,570
4Section
570. 765.24 of the statutes is amended to read:
SB70-AA10,267,18
5765.24 Removal of impediments to subsequent marriage. If a person
6during the lifetime of a
husband or wife spouse with whom the marriage is in force,
7enters into a subsequent marriage contract in accordance with s. 765.16, and the
8parties thereto live together thereafter as
husband and wife a married couple, and
9such subsequent marriage contract was entered into by one of the parties in good
10faith, in the full belief that the former
husband or wife spouse was dead, or that the
11former marriage had been annulled, or dissolved by a divorce, or without knowledge
12of such former marriage,
they the parties shall, after the impediment to their
13marriage has been removed by the death or divorce of the other party to such former
14marriage, if they continue to live together as
husband and wife a married couple in
15good faith on the part of one of them, be held to have been legally married from and
16after the removal of such impediment and
the issue of any children born during such
17subsequent marriage shall be considered as the marital
issue children of both
18parents parties.
SB70-AA10,571
19Section
571. 765.30 (3) (a) of the statutes is amended to read:
SB70-AA10,268,220
765.30
(3) (a)
Penalty for unlawful solemnization of marriage. Any officiating
21person who solemnizes a marriage unless the contracting parties have first obtained
22a proper marriage license as heretofore provided; or unless the parties to such
23marriage declare that
they take each
takes the other as
husband and wife his or her
24spouse; or without the presence of competent adult witnesses as required under s.
25765.16 (1m); or solemnizes a marriage knowing of any legal impediment thereto; or
1solemnizes a marriage more than 60 days after the date of the marriage license; or
2falsely certifies to the date of a marriage solemnized by the officiating person.