Amendment AA2-ASA2-AB68

AB68-ASA2-AA2,42,15 71.07 (8p) Family caregiver tax credit. (a) Definitions. In this subsection:

AB68-ASA2-AA2,42,17 1. “Claimant" means an individual who files a claim under this subsection for amounts paid for qualified expenses to benefit a qualified family member.

AB68-ASA2-AA2,42,18 2. “Physician” has the meaning given in s. 36.60 (1) (b).

AB68-ASA2-AA2,42,21 3. “Qualified expenses” means amounts paid by a claimant in the year to which the claim relates for items that relate directly to the care or support of a qualified family member, including the following:

AB68-ASA2-AA2,42,23 a. The improvement or alteration of the claimant's primary residence to enable or assist the qualified family member to be mobile, safe, or independent.

AB68-ASA2-AA2,43,2 b. The purchase or lease of equipment to enable or assist the qualified family member to carry out one or more activities of daily living.

AB68-ASA2-AA2,43,6 c. The acquisition of goods or services, or support, to assist the claimant in caring for the qualified family member, including employing a home care aide or personal care attendant, adult day care, specialized transportation, legal or financial services, or assistive care technology.

AB68-ASA2-AA2,43,8 4. “Qualified family member” means an individual to whom all of the following apply:

AB68-ASA2-AA2,43,10 a. The individual is at least 18 years of age during the taxable year to which the claim relates.

AB68-ASA2-AA2,43,12 b. The individual requires assistance with one or more daily living activities, as certified in writing by a physician.

AB68-ASA2-AA2,43,13 c. The individual is the claimant's family member, as defined in s. 46.2805 (6m).

AB68-ASA2-AA2,43,17 (b) Filing claims. For taxable years beginning after December 31, 2020, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, 50 percent of the claimant's qualified expenses.

AB68-ASA2-AA2,43,25 (c) Limitations. 1. Subject to subds. 2. and 3., the maximum credit that may be claimed under this subsection each taxable year with regard to a particular qualified family member is $500 or, if a claimant is married and filing a separate return, $250. If more than one individual may file a claim under this subsection for a particular qualified family member, the maximum credit specified in this subdivision shall be apportioned among all eligible claimants based on the ratio of their qualified expenses to the total amount of all qualified expenses incurred on behalf of that particular qualified family member, as determined by the department.

AB68-ASA2-AA2,44,6 2. If the claimant is married and filing jointly and the couple's federal adjusted gross income in the taxable year exceeds $170,000, no credit may be claimed under this subsection. If the claimant is married and filing jointly and the couple's federal adjusted gross income in the taxable year exceeds $150,000, but does not exceed $170,000, the credit claimed under this subsection may not exceed the amount determined as follows:

AB68-ASA2-AA2,44,8 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

AB68-ASA2-AA2,44,9 b. Subtract $150,000 from the couple's federal adjusted gross income.

AB68-ASA2-AA2,44,10 c. Divide the amount determined under subd. 2. b. by $20,000.

AB68-ASA2-AA2,44,12 d. Multiple the amount determined under subd. 2. a. by the amount determined under subd. 2. c.

AB68-ASA2-AA2,44,14 e. Subtract the amount determined under subd. 2. d. from the amount determined under subd. 2. a.

AB68-ASA2-AA2,44,21 3. If the claimant files as a single individual or head of household, or is married and files separately, and the claimant's federal adjusted gross income in the taxable year exceeds $85,000, no credit may be claimed under this subsection. If the claimant files as a single individual or head of household, or is married and files separately, and the claimant's federal adjusted gross income in the taxable year exceeds $75,000, but does not exceed $85,000, the credit claimed under this subsection may not exceed the amount determined as follows:

AB68-ASA2-AA2,44,23 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

AB68-ASA2-AA2,44,24 b. Subtract $75,000 from the claimant's federal adjusted gross income.

AB68-ASA2-AA2,44,25 c. Divide the amount determined under subd. 3. b. by $10,000.

AB68-ASA2-AA2,45,2 d. Multiple the amount determined under subd. 3. a. by the amount determined under subd. 3. c.

AB68-ASA2-AA2,45,4 e. Subtract the amount determined under subd. 3. d. from the amount determined under subd. 3. a.

AB68-ASA2-AA2,45,6 4. No credit may be allowed under this subsection unless it is claimed within the period specified under s. 71.75 (2).

AB68-ASA2-AA2,45,8 5. No credit may be claimed under this subsection by nonresidents or part-year residents of this state.

AB68-ASA2-AA2,45,9 6. Qualified expenses may not include any of the following:

AB68-ASA2-AA2,45,10 a. General food, clothing, or transportation expenses.

AB68-ASA2-AA2,45,12 b. Ordinary household maintenance or repair expenses that are not directly related or necessary for the care of the qualified family member.

AB68-ASA2-AA2,45,13 c. Any amount that is paid or reimbursed by insurance or other means.

AB68-ASA2-AA2,45,16 7. No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the taxpayer.

AB68-ASA2-AA2,45,18 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.”.

AB68-ASA2-AA2,45,19 93. Page 302, line 15: after that line insert:

AB68-ASA2-AA2,45,20 “ Section 259m. 71.10 (4) (hd) of the statutes is created to read:

AB68-ASA2-AA2,45,21 71.10 (4) (hd) Family caregiver tax credit under s. 71.07 (8p).”.

AB68-ASA2-AA2,45,22 94. Page 337, line 10: after that line insert:

AB68-ASA2-AA2,45,23 “ Section 351k. 120.13 (2) (g) of the statutes is amended to read:

AB68-ASA2-AA2,46,4 120.13 (2) (g) Every self-insured plan under par. (b) shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.729, 632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (4) to (6), 632.871, 632.885, 632.89, 632.895 (9) to (17), 632.896, and 767.513 (4).

AB68-ASA2-AA2,351n Section 351n. 120.13 (2) (g) of the statutes, as affected by 2021 Wisconsin Act .... (this act), section 351k, is amended to read:

AB68-ASA2-AA2,46,10 120.13 (2) (g) Every self-insured plan under par. (b) shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.728, 632.729, 632.746 (1) and (10) (a) 2. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (4) to (6), 632.871, 632.885, 632.89, 632.895 (9) (8) to (17), 632.896, and 767.513 (4).”.

AB68-ASA2-AA2,46,11 95. Page 340, line 11: after that line insert:

AB68-ASA2-AA2,46,12 “ Section 363k. 185.983 (1) (intro.) of the statutes is amended to read:

AB68-ASA2-AA2,46,20 185.983 (1) (intro.) Every voluntary nonprofit health care plan operated by a cooperative association organized under s. 185.981 shall be exempt from chs. 600 to 646, with the exception of ss. 601.04, 601.13, 601.31, 601.41, 601.42, 601.43, 601.44, 601.45, 611.26, 611.67, 619.04, 623.11, 623.12, 628.34 (10), 631.17, 631.89, 631.93, 631.95, 632.72 (2), 632.729, 632.745 to 632.749, 632.775, 632.79, 632.795, 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (2) to (6), 632.871, 632.885, 632.89, 632.895 (5) and (8) to (17), 632.896, and 632.897 (10) and chs. 609, 620, 630, 635, 645, and 646, but the sponsoring association shall:

AB68-ASA2-AA2,363m Section 363m. 185.983 (1) (intro.) of the statutes, as affected by 2021 Wisconsin Act ....(this act), section 363k, is amended to read:

AB68-ASA2-AA2,47,6 185.983 (1) (intro.) Every voluntary nonprofit health care plan operated by a cooperative association organized under s. 185.981 shall be exempt from chs. 600 to 646, with the exception of ss. 601.04, 601.13, 601.31, 601.41, 601.42, 601.43, 601.44, 601.45, 611.26, 611.67, 619.04, 623.11, 623.12, 628.34 (10), 631.17, 631.89, 631.93, 631.95, 632.72 (2), 632.728, 632.729, 632.745 to 632.749, 632.775, 632.79, 632.795, 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (2) to (6), 632.871, 632.885, 632.89, 632.895 (5) and (8) to (17), 632.896, and 632.897 (10) and chs. 609, 620, 630, 635, 645, and 646, but the sponsoring association shall:”.

AB68-ASA2-AA2,47,7 96. Page 340, line 22: after that line insert:

AB68-ASA2-AA2,47,9 “ Section 365d. 250.15 (1) of the statutes is renumbered 250.15 (1) (intro.) and amended to read:

AB68-ASA2-AA2,47,10 250.15 (1) Definition Definitions. (intro.) In this section, “ community:

AB68-ASA2-AA2,47,12 (a) “Community health center" means a health care entity that provides primary health care, health education and social services to low-income individuals.

AB68-ASA2-AA2,365f Section 365f. 250.15 (1) (b) of the statutes is created to read:

AB68-ASA2-AA2,47,17 250.15 (1) (b) “Free and charitable clinics” means health care organizations that use a volunteer and staff model to provide health services to uninsured, underinsured, underserved, economically and socially disadvantaged, and vulnerable populations and that meet all of the following criteria:

AB68-ASA2-AA2,47,19 1. The organizations are nonprofit and tax exempt or are a part of a larger nonprofit, tax-exempt organization.

AB68-ASA2-AA2,47,20 2. The organizations are located in this state or serve residents in this state.

AB68-ASA2-AA2,47,23 3. The organizations restrict eligibility to receive services to individuals who are uninsured, underinsured, or have limited or no access to primary, specialty, or prescription care.

AB68-ASA2-AA2,47,24 4. The organizations provide one or more of the following services:

AB68-ASA2-AA2,48,1 a. Medical care.

AB68-ASA2-AA2,48,2 b. Mental health care.

AB68-ASA2-AA2,48,3 c. Dental care.

AB68-ASA2-AA2,48,4 d. Prescription medications.

AB68-ASA2-AA2,48,7 5. The organizations use volunteer health care professionals, nonclinical volunteers, and partnerships with other health care providers to provide the services under subd. 4.

AB68-ASA2-AA2,48,11 6. The organizations are not federally-qualified health centers as defined in 42 USC 1396d (l) (2) and do not receive reimbursement from the federal centers for medicare and medicaid services under a federally-qualified health center payment methodology.

AB68-ASA2-AA2,365j Section 365j. 250.15 (2) (d) of the statutes is created to read:

AB68-ASA2-AA2,48,13 250.15 (2) (d) To free and charitable clinics, $2,500,000.

AB68-ASA2-AA2,365m Section 365m. 250.20 (7) of the statutes is created to read:

AB68-ASA2-AA2,48,18 250.20 (7) Black women's health grants. From the appropriation under s. 20.435 (1) (cr), the department shall annually award grants in the total amount of $1,750,000 to community-serving organizations that are led by Black women that improve Black women's health in Dane, Milwaukee, Rock, and Kenosha Counties.

AB68-ASA2-AA2,365r Section 365r. 250.20 (8) of the statutes is created to read:

AB68-ASA2-AA2,48,23 250.20 (8) Infant and maternal mortality grants. From the appropriation under s. 20.435 (1) (cr), the department shall annually award grants in the total amount of $1,750,000 to organizations that work to reduce racial disparities related to infant and maternal mortality.”.

AB68-ASA2-AA2,49,2 97. Page 340, line 23: delete the material beginning with that line and ending with page 341, line 2, and substitute:

AB68-ASA2-AA2,49,3 “ Section 366. 254.151 (1m) (g) of the statutes is amended to read:

AB68-ASA2-AA2,49,7 254.151 (1m) (g) In each fiscal year, $125,000 $175,000 to fund lead screening and outreach activities at a community-based human service agency that provides primary health care, health education and social services to low-income individuals in 1st class cities.”.

AB68-ASA2-AA2,49,8 98. Page 341, line 2: after that line insert:

AB68-ASA2-AA2,49,9 “ Section 366g. 255.15 (3) (d) of the statutes is created to read:

AB68-ASA2-AA2,49,13 255.15 (3) (d) From the appropriation under s. 20.435 (1) (fm), the department may develop and implement a public health campaign aimed at the prevention of initiation of tobacco and vapor product use and may award grants for local and regional organizations working on youth vaping and providing cessation services.

AB68-ASA2-AA2,366m Section 366m. 255.15 (4) of the statutes is amended to read:

AB68-ASA2-AA2,49,21 255.15 (4) Reports. Not later than April 15, 2002 2022, and annually thereafter, the department shall submit to the governor and to the chief clerk of each house of the legislature for distribution under s. 13.172 (2) a report that evaluates the success of the grant program programs under sub. (3). The report shall specify the number of grants awarded during the immediately preceding fiscal year and the purpose for which each grant was made. The report shall also specify donations and grants accepted by the department under sub. (5).

AB68-ASA2-AA2,366r Section 366r. 255.45 of the statutes is created to read:

AB68-ASA2-AA2,49,24 255.45 Spinal cord injury research grants and symposia. (1) Definitions. In this section:

AB68-ASA2-AA2,50,1 (a) “Council” means the spinal cord injury council.

AB68-ASA2-AA2,50,2 (b) “Grant program” means the program established under sub. (2).

AB68-ASA2-AA2,50,9 (2) Grant program. The department shall establish a program to award grants to persons in this state for research into spinal cord injuries. The purpose of the grants is to support research into new and innovative treatments and rehabilitative efforts for the functional improvement of people with spinal cord injuries, and research topics may include pharmaceutical, medical device, brain stimulus, and rehabilitative approaches and techniques. Grant recipients shall agree to present their research findings at symposia held by the department under sub. (3).

AB68-ASA2-AA2,50,12 (3) Symposia. The department may hold symposia every 2 years for recipients of grants under the grant program to present findings of research supported by the grants.

AB68-ASA2-AA2,50,16 (4) Grant reports. By January 15 of each year, the department shall submit an annual report to the appropriate standing committees of the legislature under s. 13.172 (3) that identifies the recipients of grants under the grant program and the purposes for which the grants were used.

AB68-ASA2-AA2,50,17 (5) Council. (a) The council shall do all of the following:

AB68-ASA2-AA2,50,19 1. Develop criteria for the department to evaluate and award grants under the grant program.

AB68-ASA2-AA2,50,21 2. Review and make recommendations to the department on applications submitted under the grant program.

AB68-ASA2-AA2,50,22 3. Perform other duties specified by the department.

AB68-ASA2-AA2,51,2 (b) Each member of the council shall disclose in a written statement any financial interest in any organization that the council recommends to receive a grant under the grant program. The council shall include the written statements with its recommendations to the department on grant applications.”.

AB68-ASA2-AA2,51,3 99. Page 354, line 23: after that line insert: