Amendment AA1-SB70

SB70-AA1,576,11 216. Page 374, line 11: after that line insert:

SB70-AA1,576,12 “ Section 1268. 71.07 (6e) (a) 6. of the statutes is created to read:

SB70-AA1,576,14 71.07 (6e) (a) 6. “Rent constituting property taxes" has the meaning given in sub. (9) (a) 4.

SB70-AA1,1269 Section 1269. 71.07 (6e) (b) of the statutes is amended to read:

SB70-AA1,576,23 71.07 (6e) (b) Filing claims. Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02 the amount of the claimant's property taxes or rent constituting property taxes. If the allowable amount of the claim exceeds the income taxes otherwise due on the claimant's income, the amount of the claim not used as an offset against those taxes shall be certified by the department of revenue to the department of administration for payment to the claimant by check, share draft, or other draft from the appropriation under s. 20.835 (2) (em).

SB70-AA1,1270 Section 1270. 71.07 (6e) (c) 3. of the statutes is amended to read:

SB70-AA1,577,6 71.07 (6e) (c) 3. If an eligible veteran and an eligible spouse file separate returns, each spouse may claim a credit under this subsection for property taxes based on their respective ownership interest in the eligible veteran's principal dwelling or for rent constituting property taxes based on 50 percent of the total rent constituting property taxes paid during the taxable year for the eligible veteran's principal dwelling.

SB70-AA1,9337 Section 9337. Initial applicability; Revenue.

SB70-AA1,577,10 (1) Veterans and surviving spouses property tax credit. The treatment of s. 71.07 (6e) (a) 6., (b), and (c) 3. first applies to taxable years beginning after December 31, 2022.”.

SB70-AA1,577,11 217. Page 374, line 11: after that line insert:

SB70-AA1,577,13 “ Section 1271. Subchapter III (title) of chapter 139 [precedes 139.75] of the statutes is amended to read:

SB70-AA1,577,14 CHAPTER 139

SB70-AA1,577,17 SUBCHAPTER III TOBACCO PRODUCTS TAX and vapor products taxes

SB70-AA1,1272 Section 1272. 139.75 (14) of the statutes is renumbered 139.75 (14) (a) and amended to read:

SB70-AA1,578,2 139.75 (14) (a) “Vapor product” means a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element to a liquid or other substance that is depleted as the product is used, regardless of whether the liquid or other substance contains nicotine, which may or may not contain nicotine, that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from a solution or other substance.

SB70-AA1,1273 Section 1273. 139.75 (14) (b) and (c) of the statutes are created to read:

SB70-AA1,578,4 139.75 (14) (b) “Vapor product” includes all of the following:

SB70-AA1,578,6 1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.

SB70-AA1,578,10 2. Any cartridge or other container of a solution or other substance, which may or may not contain nicotine, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.

SB70-AA1,578,13 (c) “Vapor product” does not include a product regulated as a drug or device under sections 501 to 524A of the federal food, drug, and cosmetic act, 21 USC 351 to 360n-1.

SB70-AA1,1274 Section 1274. 139.76 (1m) of the statutes is amended to read:

SB70-AA1,579,3 139.76 (1m) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of vapor products by any person engaged as a distributor of them at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof 71 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. On vapor products imported from another country, the rate of tax is 71 percent of the amount obtained by adding the manufacturer's list price to the federal tax, duties, and transportation costs to the United States. The tax attaches at the time the vapor products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the vapor products. All vapor products received in this state for sale or distribution within this state, except those actually sold as provided in sub. (2), shall be subject to such tax.

SB70-AA1,1275 Section 1275. 139.77 (1) of the statutes is amended to read:

SB70-AA1,579,14 139.77 (1) On or before the 15th day of each month, every distributor with a place of business in this state shall file a return showing the quantity , including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product brought, or caused to be brought, into this state for sale; or made, manufactured or fabricated in this state for sale in this state, during the preceding month. Every distributor outside this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product shipped or transported to retailers in this state to be sold by those retailers during the preceding month. At the time that the return is filed, the distributor shall pay the tax.

SB70-AA1,1276 Section 1276. 139.78 (1m) of the statutes is amended to read:

SB70-AA1,579,23 139.78 (1m) A tax is imposed upon the use or storage by consumers of vapor products in this state at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof 71 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. The tax does not apply if the tax imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor products are exempt from the vapor products tax under s. 139.76 (2).

SB70-AA1,9437 Section 9437. Effective dates; Revenue.

SB70-AA1,580,4 (1) Vapor products. The treatment of subch. III (title) of ch. 139 and ss. 139.76 (1m), 139.77 (1), and 139.78 (1m), the renumbering and amendment of s. 139.75 (14), and the creation of s. 139.75 (14) (b) and (c) take effect on the first day of the 3rd month beginning after publication.”.

SB70-AA1,580,5 218. Page 374, line 11: after that line insert:

SB70-AA1,580,6 “ Section 1277. 16.19 of the statutes is created to read:

SB70-AA1,580,13 16.19 Civil legal services for the indigent. Annually, the department shall pay the amount appropriated under s. 20.505 (1) (e) to the Wisconsin Trust Account Foundation, Inc., to provide civil legal services to indigent persons. The Wisconsin Trust Account Foundation, Inc., shall distribute the amount received as grants to programs that provide civil legal services to indigent persons, and those programs may use the grant funds to match other federal and private grants. The grants may be used only for the purposes for which the funding was provided.

SB70-AA1,1278 Section 1278. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table

SB70-AA1,1279 Section 1279. 20.505 (1) (e) of the statutes is created to read:

SB70-AA1,580,19 20.505 (1) (e) Indigent civil legal services. The amounts in the schedule to provide grants for the provision of civil legal services to indigent persons under s. 16.19.”.

SB70-AA1,580,20 219. Page 420, line 1: delete lines 1 to 6.

SB70-AA1,581,1 220. Page 430, line 19: after that line insert:

SB70-AA1,581,3 “(4p) Energy systems. The treatment of s. 77.54 (56) (a), (ad), and (b) takes effect on the first day of the 3rd month beginning after publication.

SB70-AA1,581,6 (5p) Prairie and wetland counseling services. The treatment of ss. 77.51 (11d) and (17g) and 77.52 (2) (a) 20. and (2m) (a) and (c) takes effect on the first day of the 3rd month beginning after publication.

SB70-AA1,581,8 (5q) Prewritten computer software. The treatment of s. 77.52 (2) (a) 21. takes effect on the first day of the 6th month beginning after publication.

SB70-AA1,581,12 (6q) Diapers and feminine hygiene products; gun safety items; and breastfeeding products. The treatment of ss. 77.51 (3h), (3pq), and (4f), 77.52 (13), 77.53 (10), and 77.54 (71), (72), and (73) takes effect on the first day of the 3rd month beginning after publication.”.

SB70-AA1,581,13 (End)