This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
SB70-AA1,498,2316 145.02 (4) (a) The department shall prescribe rules as to the qualifications,
17examination and licensing of master and journeyman plumbers and restricted
18plumber licensees, for the licensing of utility contractors, for the registration of
19plumbing apprentices and pipe layers and for the registration and training of
20registered learners. The department may approve, in whole or in part, an
21examination prepared, administered, and graded by a test service provider.
The
22plumbers council, created under s. 15.407 (16), shall advise the department in
23formulating the rules.
SB70-AA1,1102 24Section 1102. 145.07 (2) of the statutes is amended to read:
SB70-AA1,499,5
1145.07 (2) Application for a master or journeyman plumber's examination,
2temporary permit or license shall be made to the department with fees. Unless the
3applicant is entitled to a renewal of license, a license shall be issued only after the
4applicant passes a satisfactory examination showing fitness. No such license or
5permit shall be transferable.
SB70-AA1,9238 6Section 9238. Fiscal changes; Safety and Professional Services.
SB70-AA1,499,13 7(1) Trade examination providers. In the schedule under s. 20.005 (3) for the
8appropriation to the department of safety and professional services under s. 20.165
9(2) (j), the dollar amount for fiscal year 2023-24 is increased by $500,000 to procure
103rd-party trade examination services. In the schedule under s. 20.005 (3) for the
11appropriation to the department of safety and professional services under s. 20.165
12(2) (j), the dollar amount for fiscal year 2024-25 is increased by $500,000 to procure
133rd-party trade examination services.”.
SB70-AA1,499,14 14185. Page 374, line 11: after that line insert:
SB70-AA1,499,15 15 Section 9242. Fiscal changes; Technical College System.
SB70-AA1,499,22 16(1) Youth volunteer firefighter training grant program. In the schedule
17under s. 20.005 (3) for the appropriation to the technical college system board under
18s. 20.292 (1) (gr), the dollar amount for fiscal year 2023-24 is increased by $100,000
19for the purpose for which the appropriation is made. In the schedule under s. 20.005
20(3) for the appropriation to the technical college system board under s. 20.292 (1) (gr),
21the dollar amount for fiscal year 2024-25 is increased by $100,000 for the purpose
22for which the appropriation is made.”.
SB70-AA1,499,23 23186. Page 374, line 11: after that line insert:
SB70-AA1,499,24 24 Section 1103. 71.07 (5m) (e) of the statutes is created to read:
SB70-AA1,500,2
171.07 (5m) (e) Sunset. No credit may be claimed under this subsection for
2taxable years beginning after December 31, 2022.
SB70-AA1,1104 3Section 1104. 71.07 (5me) of the statutes is created to read:
SB70-AA1,500,54 71.07 (5me) Family and individual reinvestment credit. (a) Definitions. In
5this subsection:
SB70-AA1,500,76 1. “Claimant" means an individual who is eligible to claim the credit under this
7subsection.
SB70-AA1,500,98 2. “Household" means a claimant and an individual related to the claimant as
9husband or wife.
SB70-AA1,500,1110 3. “Net tax liability" means a claimant's income tax liability after he or she
11completes the computations for nonrefundable credits listed in s. 71.10 (4) (a) to (gy).
SB70-AA1,500,1512 (b) Filing claims. For taxable years beginning after December 31, 2022, and
13subject to the limitations provided in this subsection, a claimant may claim as a
14credit against the tax imposed under s. 71.02, up to the amount of those taxes, one
15of the following amounts:
SB70-AA1,500,1816 1. If the claimant is single or files as a head of household and his or her adjusted
17gross income is less than $100,000 in the year to which the claim relates, the greater
18of $100 or an amount equal to 10 percent of his or her net tax liability.
SB70-AA1,500,2119 2. If the claimant is single or files as a head of household and his or her adjusted
20gross income is at least $100,000 but less than $120,000 in the year to which the
21claim relates, an amount that is calculated as follows:
SB70-AA1,500,2422 a. Calculate the value of a fraction, the denominator of which is $20,000 and
23the numerator of which is the difference between the claimant's adjusted gross
24income and $100,000.
SB70-AA1,500,2525 b. Subtract from 1.0 the amount that is calculated under subd. 2. a.
SB70-AA1,501,1
1c. Multiply the amount that is calculated under subd. 2. b. by 10 percent.
SB70-AA1,501,32 d. Multiply the amount of the claimant's net income tax liability by the amount
3that is calculated under subd. 2. c.
SB70-AA1,501,74 3. If the claimant is married and filing jointly and the sum of the claimant's
5adjusted gross income and his or her spouse's adjusted gross income is less than
6$150,000 in the year to which the claim relates, the greater of $100 or an amount
7equal to 10 percent of the married couple's net tax liability.
SB70-AA1,501,118 4. If the claimant is married and filing jointly and the sum of the claimant's
9adjusted gross income and his or her spouse's adjusted gross income is at least
10$150,000 but less than $175,000 in the year to which the claim relates, an amount
11that is calculated as follows:
SB70-AA1,501,1412 a. Calculate the value of a fraction, the denominator of which is $25,000 and
13the numerator of which is the difference between the married couple's adjusted gross
14income and $150,000.
SB70-AA1,501,1515 b. Subtract from 1.0 the amount that is calculated under subd. 4. a.
SB70-AA1,501,1616 c. Multiply the amount that is calculated under subd. 4. b. by 10 percent.
SB70-AA1,501,1817 d. Multiply the amount of the married couple's net income tax liability by the
18amount that is calculated under subd. 4. c.
SB70-AA1,501,2119 5. If the claimant is married and filing separately and his or her adjusted gross
20income is less than $75,000 in the year to which the claim relates, the greater of $50
21or an amount equal to 10 percent of his or her net tax liability.
SB70-AA1,501,2422 6. If the claimant is married and filing separately and his or her adjusted gross
23income is at least $75,000 but less than $87,500 in the year to which the claim relates,
24an amount that is calculated as follows:
SB70-AA1,502,3
1a. Calculate the value of a fraction, the denominator of which is $12,500 and
2the numerator of which is the difference between the claimant's adjusted gross
3income and $75,000.
SB70-AA1,502,44 b. Subtract from 1.0 the amount that is calculated under subd. 6. a.
SB70-AA1,502,55 c. Multiply the amount that is calculated under subd. 6. b. by 10 percent.
SB70-AA1,502,76 d. Multiply the amount of the claimant's net income tax liability by the amount
7that is calculated under subd. 6. c.
SB70-AA1,502,98 (c) Limitations. 1. No credit may be allowed under this subsection unless it
9is claimed within the period under s. 71.75 (2).
SB70-AA1,502,1110 2. Part-year residents and nonresidents of this state are not eligible for the
11credit under this subsection.
SB70-AA1,502,1312 3. Except as provided in subd. 4., only one credit per household is allowed each
13year.
SB70-AA1,502,1714 4. If a married couple files separately, each spouse may claim the credit
15calculated under par. (b) 5. or 6., except a married person living apart from the other
16spouse and treated as single under section 7703 (b) of the Internal Revenue Code may
17claim the credit under par. (b) 1. or 2.
SB70-AA1,502,1918 5. The credit under this subsection may not be claimed by a person who may
19be claimed as a dependent on the individual income tax return of another taxpayer.
SB70-AA1,502,2420 (d) Administration. The department of revenue may enforce the credit under
21this subsection and may take any action, conduct any proceeding, and proceed as it
22is authorized in respect to taxes under this chapter. The income tax provisions in this
23chapter relating to assessments, refunds, appeals, collection, interest, and penalties
24apply to the credit under this subsection.
SB70-AA1,1105 25Section 1105. 71.10 (4) (gye) of the statutes is created to read:
SB70-AA1,503,2
171.10 (4) (gye) Family and individual reinvestment credit under s. 71.07
2(5me).”.
SB70-AA1,503,3 3187. Page 374, line 11: after that line insert:
SB70-AA1,503,4 4 Section 1106. 71.07 (8p) of the statutes is created to read:
SB70-AA1,503,55 71.07 (8p) Family caregiver tax credit. (a) Definitions. In this subsection:
SB70-AA1,503,76 1. “Claimant" means an individual who files a claim under this subsection for
7amounts paid for qualified expenses to benefit a qualified family member.
SB70-AA1,503,88 2. “Physician” has the meaning given in s. 36.60 (1) (b).
SB70-AA1,503,119 3. “Qualified expenses” means amounts paid by a claimant in the year to which
10the claim relates for items that relate directly to the care or support of a qualified
11family member, including the following:
SB70-AA1,503,1312 a. The improvement or alteration of the claimant's primary residence to enable
13or assist the qualified family member to be mobile, safe, or independent.
SB70-AA1,503,1514 b. The purchase or lease of equipment to enable or assist the qualified family
15member to carry out one or more activities of daily living.
SB70-AA1,503,1916 c. The acquisition of goods or services, or support, to assist the claimant in
17caring for the qualified family member, including employing a home care aide or
18personal care attendant, adult day care, specialized transportation, legal or financial
19services, or assistive care technology.
SB70-AA1,503,2120 4. “Qualified family member” means an individual to whom all of the following
21apply:
SB70-AA1,503,2322 a. The individual is at least 18 years of age during the taxable year to which
23the claim relates.
SB70-AA1,504,2
1b. The individual requires assistance with one or more daily living activities,
2as certified in writing by a physician.
SB70-AA1,504,33 c. The individual is the claimant's family member, as defined in s. 46.2805 (6m).
SB70-AA1,504,74 (b) Filing claims. For taxable years beginning after December 31, 2022, and
5subject to the limitations provided in this subsection, a claimant may claim as a
6credit against the tax imposed under s. 71.02, up to the amount of those taxes, 50
7percent of the claimant's qualified expenses.
SB70-AA1,504,158 (c) Limitations. 1. Subject to subds. 2. and 3., the maximum credit that may
9be claimed under this subsection each taxable year with regard to a particular
10qualified family member is $500 or, if a claimant is married and filing a separate
11return, $250. If more than one individual may file a claim under this subsection for
12a particular qualified family member, the maximum credit specified in this
13subdivision shall be apportioned among all eligible claimants based on the ratio of
14their qualified expenses to the total amount of all qualified expenses incurred on
15behalf of that particular qualified family member, as determined by the department.
SB70-AA1,504,2116 2. If the claimant is married and filing jointly and the couple's federal adjusted
17gross income in the taxable year exceeds $170,000, no credit may be claimed under
18this subsection. If the claimant is married and filing jointly and the couple's federal
19adjusted gross income in the taxable year exceeds $150,000, but does not exceed
20$170,000, the credit claimed under this subsection may not exceed the amount
21determined as follows:
SB70-AA1,504,2322 a. Determine the amount allowed under par. (b) without regard to this
23subdivision but with regard to subd. 1.
SB70-AA1,504,2424 b. Subtract $150,000 from the couple's federal adjusted gross income.
SB70-AA1,504,2525 c. Divide the amount determined under subd. 2. b. by $20,000.
SB70-AA1,505,2
1d. Multiple the amount determined under subd. 2. a. by the amount determined
2under subd. 2. c.
SB70-AA1,505,43 e. Subtract the amount determined under subd. 2. d. from the amount
4determined under subd. 2. a.
SB70-AA1,505,115 3. If the claimant files as a single individual or head of household, or is married
6and files separately, and the claimant's federal adjusted gross income in the taxable
7year exceeds $85,000, no credit may be claimed under this subsection. If the claimant
8files as a single individual or head of household, or is married and files separately,
9and the claimant's federal adjusted gross income in the taxable year exceeds $75,000,
10but does not exceed $85,000, the credit claimed under this subsection may not exceed
11the amount determined as follows:
SB70-AA1,505,1312 a. Determine the amount allowed under par. (b) without regard to this
13subdivision but with regard to subd. 1.
SB70-AA1,505,1414 b. Subtract $75,000 from the claimant's federal adjusted gross income.
SB70-AA1,505,1515 c. Divide the amount determined under subd. 3. b. by $10,000.
SB70-AA1,505,1716 d. Multiple the amount determined under subd. 3. a. by the amount determined
17under subd. 3. c.
SB70-AA1,505,1918 e. Subtract the amount determined under subd. 3. d. from the amount
19determined under subd. 3. a.
SB70-AA1,505,2120 4. No credit may be allowed under this subsection unless it is claimed within
21the period specified under s. 71.75 (2).
SB70-AA1,505,2322 5. No credit may be claimed under this subsection by nonresidents or part-year
23residents of this state.
SB70-AA1,505,2424 6. Qualified expenses may not include any of the following:
SB70-AA1,505,2525 a. General food, clothing, or transportation expenses.
SB70-AA1,506,2
1b. Ordinary household maintenance or repair expenses that are not directly
2related or necessary for the care of the qualified family member.
SB70-AA1,506,33 c. Any amount that is paid or reimbursed by insurance or other means.
SB70-AA1,506,64 7. No credit may be allowed under this subsection for a taxable year covering
5a period of less than 12 months, except for a taxable year closed by reason of the death
6of the taxpayer.
SB70-AA1,506,87 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
8under that subsection, applies to the credit under this subsection.
SB70-AA1,1107 9Section 1107. 71.10 (4) (hd) of the statutes is created to read:
SB70-AA1,506,1010 71.10 (4) (hd) Family caregiver tax credit under s. 71.07 (8p).”.
SB70-AA1,506,11 11188. Page 374, line 11: after that line insert:
SB70-AA1,506,12 12 Section 1108. 71.05 (6) (a) 15. of the statutes is amended to read:
SB70-AA1,506,1813 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm),
14(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j),
15(5k), (5r), (5rm), (6n), (8m), and (10) and not passed through by a partnership, limited
16liability company, or tax-option corporation that has added that amount to the
17partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or
1871.34 (1k) (g).
SB70-AA1,1109 19Section 1109. 71.07 (8m) of the statutes is created to read:
SB70-AA1,506,2120 71.07 (8m) Universal changing station credit. (a) Definitions. In this
21subsection:
SB70-AA1,507,222 1. “Claimant" means a sole proprietor, a partner of a partnership, a member
23of a limited liability company, or a shareholder of a tax-option corporation who files

1a claim under this subsection and meets either of the following conditions during the
2preceding taxable year:
SB70-AA1,507,33 a. Had gross receipts that did not exceed $1,000,000.
SB70-AA1,507,44 b. Employed no more than 30 full-time employees.
SB70-AA1,507,65 2. “Full-time employee” means an individual who is employed for at least 30
6hours per week for 20 or more calendar weeks during a taxable year.
Loading...
Loading...