Amendment AA1-SB70

SB70-AA1,494,7 (g) Establish a system which provides for the distribution of grant funds received among eligible applicants based on the amount requested in the application as approved by the department. If the amount received by a county is insufficient to fully fund all grants, the county shall prorate grant funds on the same basis as sub. (12).

SB70-AA1,494,11 (9) Assistance. The department shall make its staff available to provide technical assistance to each governmental unit. The department shall prepare and distribute to each participating governmental unit a manual of procedures for the grant program under this section.

SB70-AA1,494,15 (10) Distribution of literature. The department shall prepare literature that describes the eligibility for receiving a grant under this section for a principal residence. The department shall supply the literature to counties, and counties shall distribute the literature to recipients of public benefits.

SB70-AA1,494,21 (11) Allocation of funds. (a) Determination of eligible applications. At the beginning of each fiscal year the department shall determine the state grant share for applications from eligible owners received by participating governmental units. The department may revise this determination if a governmental unit does not meet the conditions specified under sub. (8) or if it determines that individuals do not meet eligibility requirements under sub. (3).

SB70-AA1,494,24 (b) Allocation. The department shall allocate available funds for grants to each participating governmental unit according to the total amount of the state grant share for all eligible applications received by that governmental unit.

SB70-AA1,495,3 (c) Limitation; commercial establishments. The department may not allocate more than 10 percent of the funds available under this subsection each fiscal year for grants for small commercial establishments.

SB70-AA1,495,7 (d) Limitation; experimental private on-site wastewater treatment systems. The department may not allocate more than 10 percent of the funds available under this subsection each fiscal year for grants for the installation and monitoring of experimental private on-site wastewater treatment systems.

SB70-AA1,495,10 (12) Prorating. (a) Except as provided in par. (d), the department shall prorate available funds under this subsection if funds are not sufficient to fully fund all applications. A prorated payment shall be deemed full payment of the grant.

SB70-AA1,495,14 (b) Except as provided in par. (d), if funds are sufficient to fully fund all category 1 but not all category 2 failing private on-site wastewater treatment systems, the department shall fully fund all category 1 systems and prorate the funds for category 2 systems on a proportional basis.

SB70-AA1,495,18 (c) Except as provided in par. (d), if funds are not sufficient to fully fund all category 1 failing private on-site wastewater treatment systems, the department shall fund the category 1 systems on a proportional basis and deny the grant applications for all category 2 systems.

SB70-AA1,495,21 (d) The department is not required to prorate available funds for grants for the installation and monitoring of experimental private on-site wastewater treatment systems.

SB70-AA1,495,25 (13) Determination of eligibility; disbursement of grants. (a) The department shall review applications for participation in the state program submitted under sub. (7). The department shall determine if a governmental unit submitting an application meets the conditions specified under sub. (8).

SB70-AA1,496,2 (b) The department shall promulgate rules which shall define payment mechanisms to be used to disburse grants to a governmental unit.

SB70-AA1,496,7 (14) Inspection. Agents of the department or the governmental unit may enter premises where private on-site wastewater treatment systems are located pursuant to a special inspection warrant as required under s. 66.0119 to collect samples, records, and information and to ascertain compliance with the rules and orders of the department or the governmental unit.

SB70-AA1,496,10 (15) Enforcement. (a) If the department has reason to believe that a violation of this section or any rule promulgated under this section has occurred, it may do any of the following:

SB70-AA1,496,20 1. Cause written notice to be served upon the alleged violator. The notice shall specify the alleged violation and contain the findings of fact on which the charge of violation is based and may include an order that necessary corrective action be taken within a reasonable time. This order shall become effective unless, no later than 30 days after the date the notice and order are served, the person named in the notice and order requests in writing a hearing before the department. Upon this request and after due notice, the department shall hold a hearing. Instead of an order, the department may require that the alleged violator appear before the department for a hearing at a time and place specified in the notice and answer the charges complained of.

SB70-AA1,496,21 2. Initiate action under sub. (16).

SB70-AA1,497,3 (b) If after the hearing the department finds that a violation has occurred, it shall affirm or modify its order previously issued or issue an appropriate order for the prevention, abatement, or control of the violation or for other corrective action. If the department finds that no violation has occurred, it shall rescind its order. Any order issued as part of a notice or after hearing may prescribe one or more dates by which necessary action shall be taken in preventing, abating, or controlling the violation.

SB70-AA1,497,8 (c) Additional grants under this section to a governmental unit previously awarded a grant under this section may be suspended or terminated if the department finds that a private on-site wastewater treatment system previously funded in the governmental unit is not being or has not been properly rehabilitated, constructed, installed, or maintained.

SB70-AA1,497,12 (16) Penalties. Any person who violates this section or a rule or order promulgated under this section shall forfeit not less than $10 nor more than $5,000 for each violation. Each day of continued violation is a separate offense. While an order is suspended, stayed, or enjoined, this penalty does not accrue.

SB70-AA1,1099 Section 1099. 281.57 (7) (c) 1. of the statutes, as affected by 2017 Wisconsin Act 59, is amended to read:

SB70-AA1,497,21 281.57 (7) (c) 1. Metropolitan sewerage districts that serve 1st class cities are limited in each fiscal year to receiving total grant awards not to exceed 33 percent of the sum of the amounts in the schedule for that fiscal year for the appropriation under s. 20.165 (2) (kf) and the amount authorized under sub. (10) for that fiscal year plus the unencumbered balance at the end of the preceding fiscal year for the amount authorized under sub. (10). This subdivision is not applicable to grant awards provided during fiscal years 1985-86, 1986-87, 1988-89 and 1989-90.

SB70-AA1,9238 Section 9238. Fiscal changes; Safety and Professional Services.

SB70-AA1,498,5 (1) Private septic system plan review. In the schedule under s. 20.005 (3) for the appropriation to the department of safety and professional services under s. 20.165 (2) (j), the dollar amount for fiscal year 2023-24 is increased by $123,000 to increase the authorized FTE positions for the public service commission by 2.0 PR positions, for private septic system plan review. In the schedule under s. 20.005 (3) for the appropriation to the department of safety and professional services under s. 20.165 (2) (j), the dollar amount for fiscal year 2024-25 is increased by $159,000 to provide funding for the positions authorized under this subsection.”.

SB70-AA1,498,6 184. Page 374, line 11: after that line insert:

SB70-AA1,498,7 “ Section 1100. 101.022 of the statutes is amended to read:

SB70-AA1,498,14 101.022 Certain laws applicable to occupational licenses. Sections 440.03 (1), (3m), (4), (11m), and (13) (a), (am), and (b) 75., 440.05 (1) (a) and (2) (b), 440.07 (2) (b), 440.075, 440.09 (2), 440.11, 440.12, 440.121, 440.13, 440.14, 440.15, 440.19, 440.20 (1), (3), (4) (a), and (5) (a), 440.205, 440.21, and 440.22, and the requirements imposed on the department under those statutes, apply to occupational licenses, as defined in s. 101.02 (1) (a) 2., in the same manner as those statutes apply to credentials, as defined in s. 440.01 (2) (a).

SB70-AA1,1101 Section 1101. 145.02 (4) (a) of the statutes is amended to read:

SB70-AA1,498,23 145.02 (4) (a) The department shall prescribe rules as to the qualifications, examination and licensing of master and journeyman plumbers and restricted plumber licensees, for the licensing of utility contractors, for the registration of plumbing apprentices and pipe layers and for the registration and training of registered learners. The department may approve, in whole or in part, an examination prepared, administered, and graded by a test service provider. The plumbers council, created under s. 15.407 (16), shall advise the department in formulating the rules.

SB70-AA1,1102 Section 1102. 145.07 (2) of the statutes is amended to read:

SB70-AA1,499,5 145.07 (2) Application for a master or journeyman plumber's examination, temporary permit or license shall be made to the department with fees. Unless the applicant is entitled to a renewal of license, a license shall be issued only after the applicant passes a satisfactory examination showing fitness. No such license or permit shall be transferable.

SB70-AA1,9238 Section 9238. Fiscal changes; Safety and Professional Services.

SB70-AA1,499,13 (1) Trade examination providers. In the schedule under s. 20.005 (3) for the appropriation to the department of safety and professional services under s. 20.165 (2) (j), the dollar amount for fiscal year 2023-24 is increased by $500,000 to procure 3rd-party trade examination services. In the schedule under s. 20.005 (3) for the appropriation to the department of safety and professional services under s. 20.165 (2) (j), the dollar amount for fiscal year 2024-25 is increased by $500,000 to procure 3rd-party trade examination services.”.

SB70-AA1,499,14 185. Page 374, line 11: after that line insert:

SB70-AA1,499,15 “ Section 9242. Fiscal changes; Technical College System.

SB70-AA1,499,22 (1) Youth volunteer firefighter training grant program. In the schedule under s. 20.005 (3) for the appropriation to the technical college system board under s. 20.292 (1) (gr), the dollar amount for fiscal year 2023-24 is increased by $100,000 for the purpose for which the appropriation is made. In the schedule under s. 20.005 (3) for the appropriation to the technical college system board under s. 20.292 (1) (gr), the dollar amount for fiscal year 2024-25 is increased by $100,000 for the purpose for which the appropriation is made.”.

SB70-AA1,499,23 186. Page 374, line 11: after that line insert:

SB70-AA1,499,24 “ Section 1103. 71.07 (5m) (e) of the statutes is created to read:

SB70-AA1,500,2 71.07 (5m) (e) Sunset. No credit may be claimed under this subsection for taxable years beginning after December 31, 2022.

SB70-AA1,1104 Section 1104. 71.07 (5me) of the statutes is created to read:

SB70-AA1,500,5 71.07 (5me) Family and individual reinvestment credit. (a) Definitions. In this subsection:

SB70-AA1,500,7 1. “Claimant" means an individual who is eligible to claim the credit under this subsection.

SB70-AA1,500,9 2. “Household" means a claimant and an individual related to the claimant as husband or wife.

SB70-AA1,500,11 3. “Net tax liability" means a claimant's income tax liability after he or she completes the computations for nonrefundable credits listed in s. 71.10 (4) (a) to (gy).

SB70-AA1,500,15 (b) Filing claims. For taxable years beginning after December 31, 2022, 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, one of the following amounts:

SB70-AA1,500,18 1. If the claimant is single or files as a head of household and his or her adjusted gross income is less than $100,000 in the year to which the claim relates, the greater of $100 or an amount equal to 10 percent of his or her net tax liability.

SB70-AA1,500,21 2. If the claimant is single or files as a head of household and his or her adjusted gross income is at least $100,000 but less than $120,000 in the year to which the claim relates, an amount that is calculated as follows:

SB70-AA1,500,24 a. Calculate the value of a fraction, the denominator of which is $20,000 and the numerator of which is the difference between the claimant's adjusted gross income and $100,000.

SB70-AA1,500,25 b. Subtract from 1.0 the amount that is calculated under subd. 2. a.

SB70-AA1,501,1 c. Multiply the amount that is calculated under subd. 2. b. by 10 percent.

SB70-AA1,501,3 d. Multiply the amount of the claimant's net income tax liability by the amount that is calculated under subd. 2. c.

SB70-AA1,501,7 3. If the claimant is married and filing jointly and the sum of the claimant's adjusted gross income and his or her spouse's adjusted gross income is less than $150,000 in the year to which the claim relates, the greater of $100 or an amount equal to 10 percent of the married couple's net tax liability.

SB70-AA1,501,11 4. If the claimant is married and filing jointly and the sum of the claimant's adjusted gross income and his or her spouse's adjusted gross income is at least $150,000 but less than $175,000 in the year to which the claim relates, an amount that is calculated as follows:

SB70-AA1,501,14 a. Calculate the value of a fraction, the denominator of which is $25,000 and the numerator of which is the difference between the married couple's adjusted gross income and $150,000.

SB70-AA1,501,15 b. Subtract from 1.0 the amount that is calculated under subd. 4. a.

SB70-AA1,501,16 c. Multiply the amount that is calculated under subd. 4. b. by 10 percent.

SB70-AA1,501,18 d. Multiply the amount of the married couple's net income tax liability by the amount that is calculated under subd. 4. c.

SB70-AA1,501,21 5. If the claimant is married and filing separately and his or her adjusted gross income is less than $75,000 in the year to which the claim relates, the greater of $50 or an amount equal to 10 percent of his or her net tax liability.

SB70-AA1,501,24 6. If the claimant is married and filing separately and his or her adjusted gross income is at least $75,000 but less than $87,500 in the year to which the claim relates, an amount that is calculated as follows:

SB70-AA1,502,3 a. Calculate the value of a fraction, the denominator of which is $12,500 and the numerator of which is the difference between the claimant's adjusted gross income and $75,000.

SB70-AA1,502,4 b. Subtract from 1.0 the amount that is calculated under subd. 6. a.

SB70-AA1,502,5 c. Multiply the amount that is calculated under subd. 6. b. by 10 percent.

SB70-AA1,502,7 d. Multiply the amount of the claimant's net income tax liability by the amount that is calculated under subd. 6. c.

SB70-AA1,502,9 (c) Limitations. 1. No credit may be allowed under this subsection unless it is claimed within the period under s. 71.75 (2).

SB70-AA1,502,11 2. Part-year residents and nonresidents of this state are not eligible for the credit under this subsection.

SB70-AA1,502,13 3. Except as provided in subd. 4., only one credit per household is allowed each year.

SB70-AA1,502,17 4. If a married couple files separately, each spouse may claim the credit calculated under par. (b) 5. or 6., except a married person living apart from the other spouse and treated as single under section 7703 (b) of the Internal Revenue Code may claim the credit under par. (b) 1. or 2.

SB70-AA1,502,19 5. The credit under this subsection may not be claimed by a person who may be claimed as a dependent on the individual income tax return of another taxpayer.

SB70-AA1,502,24 (d) Administration. The department of revenue may enforce the credit under this subsection and may take any action, conduct any proceeding, and proceed as it is authorized in respect to taxes under this chapter. The income tax provisions in this chapter relating to assessments, refunds, appeals, collection, interest, and penalties apply to the credit under this subsection.

SB70-AA1,1105 Section 1105. 71.10 (4) (gye) of the statutes is created to read:

SB70-AA1,503,2 71.10 (4) (gye) Family and individual reinvestment credit under s. 71.07 (5me).”.

SB70-AA1,503,3 187. Page 374, line 11: after that line insert:

SB70-AA1,503,4 “ Section 1106. 71.07 (8p) of the statutes is created to read:

SB70-AA1,503,5 71.07 (8p) Family caregiver tax credit. (a) Definitions. In this subsection:

SB70-AA1,503,7 1. “Claimant" means an individual who files a claim under this subsection for amounts paid for qualified expenses to benefit a qualified family member.

SB70-AA1,503,8 2. “Physician” has the meaning given in s. 36.60 (1) (b).

SB70-AA1,503,11 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:

SB70-AA1,503,13 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.

SB70-AA1,503,15 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.

SB70-AA1,503,19 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.

SB70-AA1,503,21 4. “Qualified family member” means an individual to whom all of the following apply:

SB70-AA1,503,23 a. The individual is at least 18 years of age during the taxable year to which the claim relates.

SB70-AA1,504,2 b. The individual requires assistance with one or more daily living activities, as certified in writing by a physician.

SB70-AA1,504,3 c. The individual is the claimant's family member, as defined in s. 46.2805 (6m).

SB70-AA1,504,7 (b) Filing claims. For taxable years beginning after December 31, 2022, 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.

SB70-AA1,504,15 (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.

SB70-AA1,504,21 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:

SB70-AA1,504,23 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

SB70-AA1,504,24 b. Subtract $150,000 from the couple's federal adjusted gross income.