AB314: Bill Text

AB314,170 Section 170. 71.03 (2) (d) 2. of the statutes is amended to read:

AB314,72,23 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse at any time during the taxable year is a nonresident alien, unless an election is in effect for the taxable year under section 6013 (g) or (h) of the internal revenue code Internal Revenue Code.

AB314,171 Section 171. 71.03 (2) (d) 3. of the statutes is amended to read:

AB314,73,8 71.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses have different taxable years, except that if their taxable years begin on the same day and end on different days because of the death of either or both the joint return may be filed with respect to the taxable year of each unless the surviving spouse remarries before the close of his or her taxable year or unless the taxable year of either spouse is a fractional part of a year under section 443 (a) (1) of the internal revenue code Internal Revenue Code.

AB314,172 Section 172. 71.03 (2) (g) of the statutes is amended to read:

AB314,74,2 71.03 (2) (g) Joint return following separate return. Except as provided in par. (i), if an individual has filed a separate return for a taxable year for which a joint return could have been filed by the individual and the individual’s spouse under par. (d) or (e) and the time prescribed by law for timely filing the return for that taxable year has expired, the individual and the individual’s spouse may file a joint return for that taxable year. A joint return filed by the husband and wife spouses under this paragraph is their return for that taxable year, and all payments, credits, refunds or other repayments made or allowed with respect to the separate return of each spouse for that taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is filed under this paragraph, any election, other than the election to file a separate return, made by either spouse in that spouse’s separate return for that taxable year with respect to the treatment of any income, deduction or credit of that spouse may not be changed in the filing of the joint return if that election would have been irrevocable if the joint return had not been filed.

AB314,173 Section 173. 71.03 (2) (m) 2. of the statutes is amended to read:

AB314,74,7 71.03 (2) (m) 2. If a husband and wife spouses change from a joint return to separate returns within the time prescribed in subd. 1., the tax paid on the joint return shall be allocated between them in proportion to the tax liability shown on each separate return.

AB314,174 Section 174. 71.03 (4) (a) of the statutes is amended to read:

AB314,74,19 71.03 (4) (a) Natural persons whose total income is not in excess of $10,000 and consists entirely of wages subject to withholding for Wisconsin tax purposes and not more than $200 total of dividends, interest and other wages not subject to Wisconsin withholding, and who have elected the Wisconsin standard deduction and have not claimed either the credit for homestead property tax relief or deductions for expenses incurred in earning such income, shall, at their election, not be required to record on their income tax returns the amount of the tax imposed on their Wisconsin taxable income. Married persons shall be permitted this election only if the joint income of the husband and wife spouses does not exceed $10,000, if both report their incomes on the same joint income tax return form, and if both make this election.

AB314,175 Section 175. 71.05 (22) (a) (title) of the statutes is amended to read:

AB314,74,22 71.05 (22) (a) (title) Election of deductions; husband and wife spousal deductions.

AB314,176 Section 176. 71.07 (5m) (a) 3. of the statutes is amended to read:

AB314,75,2 71.07 (5m) (a) 3. “Household” means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB314,177 Section 177. 71.07 (9e) (b) of the statutes is amended to read:

AB314,75,8 71.07 (9e) (b) No credit may be allowed under this subsection to married persons, except married persons living apart who are treated as single under section 7703 (b) of the internal revenue code Internal Revenue Code, if the husband and wife spouses report their income on separate income tax returns for the taxable year.

AB314,178 Section 178. 71.09 (13) (a) 2. of the statutes is amended to read:

AB314,75,17 71.09 (13) (a) 2. The tax shown on the return for the preceding year. If a husband and wife spouses who filed separate returns for the preceding taxable year file a joint return, the tax shown on the return for the preceding year is the sum of the taxes shown on the separate returns of the husband and wife spouses. If a husband and wife spouses who filed a joint return for the preceding taxable year file separate returns, the tax shown on the return for the preceding year is the husband’s or wife’s each spouse’s proportion of that tax based on what their respective tax liabilities for that year would have been had they filed separately.

AB314,179 Section 179. 71.52 (4) of the statutes is amended to read:

AB314,75,20 71.52 (4) “Household” means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB314,180 Section 180. 71.83 (1) (a) 8. of the statutes is amended to read:

AB314,76,5 71.83 (1) (a) 8. ‘Joint return replacing separate returns.’ If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return of each spouse and if any part of that excess is attributable to negligence or intentional disregard of this chapter, but without intent to defraud, at the time of the filing of that separate return, then 25 percent of the total amount of that excess shall be added to the tax.

AB314,181 Section 181. 71.83 (1) (b) 5. of the statutes is amended to read:

AB314,76,12 71.83 (1) (b) 5. ‘Joint return after separate returns.’ If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax on the separate return of each spouse and if any part of that excess is attributable to fraud with intent to evade tax at the time of the filing of that separate return, then 50 percent of the total amount of that excess shall be added to the tax.

AB314,182 Section 182. 77.25 (8m) of the statutes is amended to read:

AB314,76,14 77.25 (8m) Between husband and wife spouses.

AB314,183 Section 183. 77.54 (7) (b) 1. of the statutes is amended to read:

AB314,76,19 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in- law, mother-in-law parent-in-law, daughter-in-law, or son-in-law of the transferor or, if the item is a motor vehicle, from the transferor to a corporation owned solely by the transferor or by the transferor’s spouse.

AB314,184 Section 184. 101.91 (5m) of the statutes is amended to read:

AB314,77,3 101.91 (5m) “Manufactured home community” means any plot or plots of ground upon which 3 or more manufactured homes that are occupied for dwelling or sleeping purposes are located. “Manufactured home community” does not include a farm where the occupants of the manufactured homes are the father, mother parents, son, daughter, brother or sister of the farm owner or operator or where the occupants of the manufactured homes work on the farm.

AB314,185 Section 185. 102.07 (5) (b) of the statutes is amended to read:

AB314,77,7 102.07 (5) (b) The parents, spouse, child, brother, sister, son-in-law, daughter- in-law, father-in-law, mother-in-law parent-in-law, brother-in-law, or sister-in-law of a farmer shall not be deemed the farmer’s employees.

AB314,186 Section 186. 102.07 (5) (c) of the statutes is amended to read:

AB314,77,16 102.07 (5) (c) A shareholder-employee of a family farm corporation shall be deemed a “farmer” for purposes of this chapter and shall not be deemed an employee of a farmer. A “family farm corporation” means a corporation engaged in farming all of whose shareholders are related as lineal ancestors or lineal descendants, whether by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins, sons-in-law, daughters-in-law, fathers-in-law, mothers-in- law parents-in-law, brothers-in-law, or sisters-in-law of such lineal ancestors or lineal descendants.

AB314,187 Section 187. 103.10 (1) (h) of the statutes is amended to read:

AB314,77,19 103.10 (1) (h) “Spouse” means an employee’s legal husband or wife the person to whom an employee is legally married.

AB314,188 Section 188. 103.165 (3) (a) 3. of the statutes is amended to read:

AB314,77,22 103.165 (3) (a) 3. The decedent’s father or mother parent or parents if the decedent leaves no surviving spouse, domestic partner under ch. 770, or children.

AB314,189 Section 189. 111.32 (12) of the statutes is amended to read:

AB314,78,2 111.32 (12) “Marital status” means the status of being married, single, divorced, separated, or widowed a surviving spouse.

AB314,190 Section 190. 115.76 (12) (a) 1. of the statutes is amended to read:

AB314,78,4 115.76 (12) (a) 1. A biological natural parent.

AB314,191 Section 191. 115.76 (12) (a) 2. of the statutes is repealed.

AB314,192 Section 192. 115.76 (12) (a) 3. of the statutes is repealed.

AB314,193 Section 193. 115.76 (12) (a) 4. of the statutes is amended to read:

AB314,78,11 115.76 (12) (a) 4. A male person who has been adjudicated the child’s father parent under subch. VIII of ch. 48, under subch. IX of ch. 767, by final order or judgment of an Indian tribal court of competent jurisdiction or by final order or judgment of a court of competent jurisdiction in another state.

AB314,194 Section 194. 115.76 (13) of the statutes is amended to read:

AB314,78,19 115.76 (13) “Person acting as a parent of a child” means a relative of the child or a private individual allowed to act as a parent of a child by the child’s biological natural or adoptive parents or guardian, and includes the child’s grandparent, neighbor, friend or private individual caring for the child with the explicit or tacit approval of the child’s biological natural or adoptive parents or guardian. “Person acting as a parent of a child” does not include any person that receives public funds to care for the child if such funds exceed the cost of such care.

AB314,195 Section 195. 146.0255 (2) of the statutes is amended to read:

AB314,80,14 146.0255 (2) Testing. Any hospital employee who provides health care, social worker, or intake worker under ch. 48 may refer an infant or an expectant mother of a person pregnant with an unborn child, as defined in s. 48.02 (19), to a physician for testing of the bodily fluids of the infant or expectant mother pregnant person for controlled substances or controlled substance analogs if the hospital employee who provides health care, social worker, or intake worker suspects that the infant or expectant mother pregnant person has controlled substances or controlled substance analogs in the bodily fluids of the infant or expectant mother pregnant person because of the use of controlled substances or controlled substance analogs by the mother person who gave birth to the infant while she that person was pregnant with the infant or by the expectant mother pregnant person while she that person is pregnant with the unborn child. The physician may test the infant or expectant mother pregnant person to ascertain whether or not the infant or expectant mother pregnant person has controlled substances or controlled substance analogs in the bodily fluids of the infant or expectant mother pregnant person, if the physician determines that there is a serious risk that there are controlled substances or controlled substance analogs in the bodily fluids of the infant or expectant mother pregnant person because of the use of controlled substances or controlled substance analogs by the mother person who gave birth to the infant while she that person was pregnant with the infant or by the expectant mother pregnant person while she that person is pregnant with the unborn child and that the health of the infant, the unborn child or the child when born may be adversely affected by the controlled substances or controlled substance analogs. If the results of the test indicate that the infant does have controlled substances or controlled substance analogs in the infant’s bodily fluids, the physician shall report the occurrence of that condition in the infant to the agency, as defined in s. 48.981 (1) (ag), that is responsible for conducting child abuse and neglect investigations under s. 48.981, and that agency shall offer to provide, or arrange or refer for the provision of, services and treatment for the child and the child’s mother person who gave birth to the child as provided under s. 46.238. If the results of the test indicate that the expectant mother pregnant person does have controlled substances or controlled substance analogs in the expectant mother’s pregnant person’s bodily fluids, the physician may report the occurrence of that condition in the expectant mother pregnant person to the agency, as defined in s. 48.981 (1) (ag), that is responsible for conducting unborn child abuse investigations under s. 48.981, and that agency shall offer to provide, or arrange or refer for the provision of, services and treatment for the unborn child and expectant mother pregnant person as provided under s. 46.238. Under this subsection, no physician may test an expectant mother a pregnant person without first receiving her that person’s informed consent to the testing.

AB314,196 Section 196. 146.0255 (3) (intro.) and (b) of the statutes are amended to read:

AB314,80,19 146.0255 (3) Test results. (intro.) The physician who performs a test under sub. (2) shall provide the infant’s parents or guardian or the expectant mother pregnant person with all of the following information:

AB314,80,22 (b) A statement of explanation that the test results of an infant must, and that the test results of an expectant mother a pregnant person may, be disclosed to an agency under sub. (2) if the test results are positive.

AB314,197 Section 197. 146.0257 (2) of the statutes is amended to read:

AB314,81,12 146.0257 (2) Evaluation. If a hospital employee who provides health care, social worker, or intake worker under ch. 48 suspects that an infant has a fetal alcohol spectrum disorder, the hospital employee, social worker, or intake worker shall refer the infant to a physician for an evaluation to diagnose whether the infant has that disorder. If a physician determines that there is a serious risk that an infant has a fetal alcohol spectrum disorder, the physician shall evaluate the infant to diagnose whether the infant has that disorder. If a physician diagnoses that an infant has a fetal alcohol spectrum disorder, the physician shall report that diagnosis to the agency that is responsible for conducting child abuse and neglect investigations under s. 48.981, and that agency shall offer to provide, or arrange or refer for the provision of, services and treatment for the infant and the infant’s mother person who gave birth to the infant as provided under s. 46.238.

AB314,198 Section 198. 146.34 (1) (f) of the statutes is amended to read:

AB314,81,19 146.34 (1) (f) “Parent” means a biological natural parent, a husband who has consented to the artificial insemination of his wife under s. 891.40 or a parent by adoption. If the minor is a nonmarital child who is not adopted or whose parents do not subsequently intermarry under s. 767.803, “parent” includes a person adjudged in a judicial proceeding under ch. 48 to be the biological father parent of the minor. “Parent” does not include any person whose parental rights have been terminated.

AB314,199 Section 199. 146.817 (1) of the statutes is amended to read:

AB314,81,23 146.817 (1) In this section, “fetal monitor tracing” means documentation of the heart tones of a fetus during labor and delivery of the mother of the fetus person giving birth that are recorded from an electronic fetal monitor machine.

AB314,200 Section 200. 157.05 of the statutes is amended to read:

AB314,82,8 157.05 Autopsy. Consent for a licensed physician to conduct an autopsy on the body of a deceased person shall be deemed sufficient when given by whichever one of the following assumes custody of the body for purposes of burial: Father, mother, husband, wife parent, spouse, child, guardian, next of kin, domestic partner under ch. 770, or in the absence of any of the foregoing, a friend, or a person charged by law with the responsibility for burial. If 2 or more such persons assume custody of the body, the consent of one of them shall be deemed sufficient.

AB314,201 Section 201. 182.004 (6) of the statutes is amended to read:

AB314,82,16 182.004 (6) Stock may be issued and leases made to husband and wife spouses, and to the survivor of them, in which event title shall descend the same as in like conveyances of real property subject to ch. 766. Otherwise, title to the stock and lease shall descend to the persons to whom a homestead of the stockholder would descend except as provided in ch. 766. The interest of a tenant in the lease and stock shall be exempt from execution to the same extent as a homestead in real estate.

AB314,202 Section 202. 217.02 (6) (c) of the statutes is amended to read:

AB314,82,23 217.02 (6) (c) For purposes of determining the percentage of a person controlled by any other person, the person’s interest shall be aggregated with the interest of any other immediate family member, including the person’s spouse, parents, children, siblings, mothers-in-law, fathers-in-law parents-in-law, sons-in- law, daughters-in-law, brothers-in-law, sisters-in-law, and any other person who shares the person’s home.

AB314,203 Section 203. 217.05 (5) (e) 7. of the statutes is amended to read:

AB314,83,8 217.05 (5) (e) 7. If the applicant is an individual, the applicant has not failed to comply, after appropriate notice, with a subpoena or warrant issued by the department of children and families or a county child support agency under s. 59.53 (5) and related to paternity parentage or child support proceedings and is not delinquent in making court-ordered payments of child or family support, maintenance, birth expenses, medical expenses or other expenses related to the support of a child or former spouse, as provided in a memorandum of understanding entered into under s. 49.857.

AB314,204 Section 204. 217.05 (7) (b) of the statutes is amended to read:

AB314,83,20 217.05 (7) (b) The division shall restrict or suspend a license issued to an individual if the individual fails to comply, after appropriate notice, with a subpoena or warrant issued by the department of children and families or a county child support agency under s. 59.53 (5) and related to paternity parentage or child support proceedings or is delinquent in making court-ordered payments of child or family support, maintenance, birth expenses, medical expenses, or other expenses related to the support of a child or former spouse, as provided in a memorandum of understanding entered into under s. 49.857. A licensee whose license is restricted or suspended under this paragraph is entitled to a notice and hearing only as provided in a memorandum of understanding entered into under s. 49.857 and is not entitled to any other notice or hearing under this chapter.

AB314,205 Section 205. 250.04 (3) (a) of the statutes is amended to read:

AB314,84,2 250.04 (3) (a) The department shall establish and maintain surveillance activities sufficient to detect any occurrence of acute, communicable, or chronic diseases and threat of occupational or environmental hazards, injuries, or changes in the health of mothers parents and children.

AB314,206 Section 206. 253.165 of the statutes is amended to read:

AB314,84,11 253.165 Right to breast-feed breastfeed. A mother person may breast- feed her breastfeed a child in any public or private location where the mother person and child are otherwise authorized to be. In such a location, no person may prohibit a mother another person from breast-feeding her breastfeeding a child, direct a mother person to move to a different location to breast-feed her breastfeed a child, direct a mother person to cover her a child or breast while breast-feeding breastfeeding, or otherwise restrict a mother person from breast-feeding her breastfeeding a child as provided in this section.

AB314,207 Section 207. 301.01 (2) (cm) of the statutes is amended to read:

AB314,84,14 301.01 (2) (cm) Any expectant mother parent held in custody under ss. 48.193 to 48.213.

AB314,208 Section 208. 301.12 (2) of the statutes is amended to read:

AB314,85,14 301.12 (2) Except as provided in subs. (2m) and (14) (b) and (c), any person, including a person placed under s. 938.183, 938.32 (1) (bm) or (c), 938.34 (4h) or (4m), or 938.357 (1), (2m), (4), or (5) (e), receiving care, maintenance, services, and supplies provided by any institution in this state operated or contracted for by the department, in which the state is chargeable with all or part of the person’s care, maintenance, services, and supplies, and the person’s property and estate, including the homestead, and the spouse of the person, and the spouse’s property and estate, including the homestead, and, in the case of a minor child, the parents of the person, and their property and estates, including their homestead, and, in the case of a foreign child described in s. 48.839 (1) who became dependent on public funds for his or her primary support before an order granting his or her adoption, the resident of this state appointed guardian of the child by a foreign court who brought the child into this state for the purpose of adoption, and his or her property and estate, including his or her homestead, shall be liable for the cost of the care, maintenance, services, and supplies in accordance with the fee schedule established by the department under s. 301.03 (18). If a spouse, widow surviving spouse, or minor, or an incapacitated person, may be lawfully dependent upon the property for his or her support, the court shall release all or such part of the property and estate from the charges that may be necessary to provide for that person. The department shall make every reasonable effort to notify the liable persons as soon as possible after the beginning of the maintenance, but the notice or the receipt of the notice is not a condition of liability.

AB314,209 Section 209. 301.50 (1) of the statutes is amended to read:

AB314,86,2 301.50 (1) In this section, “substantial parental relationship” means the acceptance and exercise of significant responsibility for the daily supervision, education, protection, and care of the child. In evaluating whether an individual has had a substantial parental relationship with the child, factors that may be considered include, but are not limited to, whether the individual has expressed concern for or interest in the support, care, or well-being of the child; whether the individual has neglected or refused to provide care or support for the child; and whether, with respect to an individual who is or may be the father a parent of the child, the individual has expressed concern for or interest in the support, care, or well-being of the mother during her parent who gave birth during pregnancy.

AB314,210 Section 210. 441.15 (4) of the statutes is amended to read:

AB314,86,8 441.15 (4) A nurse-midwife who discovers evidence that any aspect of care involves any complication which jeopardizes the health or life of a newborn or mother a pregnant or postpartum person shall consult with the collaborating physician under sub. (2) (b) or the physician’s designee, or make a referral as specified in a written agreement under sub. (2) (b).

AB314,211 Section 211. 700.19 (2) of the statutes is amended to read:

AB314,86,17 700.19 (2) Husband and wife Spouses. If persons named as owners in a document of title, transferees in an instrument of transfer, or buyers in a bill of sale are described in the document, instrument, or bill of sale as husband and wife married to each other, or are in fact husband and wife married to each other, they are joint tenants, unless the intent to create a tenancy in common is expressed in the document, instrument, or bill of sale. This subsection applies to property acquired before January 1, 1986, and, if ch. 766 does not apply when the property is acquired, to property acquired on or after January 1, 1986.

AB314,212 Section 212. 705.01 (4) of the statutes is amended to read:

AB314,87,2 705.01 (4) “Joint account” means an account, other than a marital account, payable on request to one or more of 2 or more parties whether or not mention is made of any right of survivorship. “Joint account” also means any account established with the right of survivorship on or after January 1, 1986, by 2 parties who claim to be husband and wife married to each other, which is payable on request to either or both of the parties.

AB314,213 Section 213. 705.01 (4m) of the statutes is amended to read:

AB314,87,9 705.01 (4m) “Marital account” means an account established without the right of survivorship on or after January 1, 1986, by 2 parties who claim to be husband and wife married to each other, which is payable on request to either or both of the parties and which is designated as a marital account. An account established by those parties with the right of survivorship under s. 766.58 (3) (f) or 766.60 is a joint account.

AB314,214 Section 214. 706.09 (1) (e) of the statutes is amended to read:

AB314,87,17 706.09 (1) (e) Marital interests. Homestead of the spouse of any transferor of an interest in real estate, if the recorded conveyance purporting to transfer the homestead states that the person executing it is single, unmarried, or widowed a surviving spouse or fails to indicate the marital status of the transferor, and if the conveyance has, in either case, appeared of record for 5 years. This paragraph does not apply to the interest of a married person who is described of record as a holder in joint tenancy or of marital property with that transferor.