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LRB-4376/1
EKL:amn
2021 - 2022 LEGISLATURE
January 13, 2022 - Introduced by Senator Roth, cosponsored by Representatives
Murphy, August, Behnke and Gundrum. Referred to Committee on Financial
Institutions and Revenue.
SB869,1,2 1An Act to create 73.03 (76) of the statutes; relating to: the collection from the
2Chinese government for damages caused by the COVID-19 pandemic.
Analysis by the Legislative Reference Bureau
This bill directs the Department of Revenue to develop and implement a plan
to collect an amount from the Chinese government due to the economic, health, and
other damages caused by the COVID-19 pandemic and to distribute the amount to
Wisconsin residents. DOR must submit the plan to the Joint Committee on Finance
for passive review.
The bill requires that DOR seek to collect an amount equal to the total damages
caused by the COVID-19 pandemic to the United States multiplied by the ratio of
Wisconsin's gross domestic product during the first quarter of 2021 to U.S. gross
domestic product during that same quarter. In determining the amount of total
damages caused by the COVID-19 pandemic, DOR is directed to utilize methods and
considerations similar to those utilized to estimate the economic costs of the
COVID-19 pandemic in a 2020 Viewpoint article posted on the Internet site of
JAMA: The Journal of the American Medical Association. The bill specifies that
DOR may only seek to collect the amount from the Chinese government and may not
take, or attempt to take, collection activity against any individual Chinese citizen or
national.
The bill also requires that DOR annually distribute, on a pro rata basis, the
amount collected in the prior year to individuals who, during the entire year, were
Wisconsin residents and U.S. citizens and who were required to file, and did file, a
state income tax return for that year, to their spouses if filing a joint return, and to
their dependents.

For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB869,1 1Section 1. 73.03 (76) of the statutes is created to read:
SB869,2,52 73.03 (76) (a) To develop and implement a plan to collect an amount from the
3government of the People's Republic of China due to the economic, health, and other
4damages caused by the COVID-19 pandemic in this state and to distribute the
5amount collected to qualifying Wisconsin residents, as determined under par. (c).
SB869,2,196 (b) Under the plan described in par. (a), the department shall seek to collect an
7amount equal to the total damages caused by the COVID-19 pandemic to the United
8States multiplied by a fraction, the numerator of which is the gross domestic product
9of this state during the first quarter of 2021 and the denominator of which is the gross
10domestic product of the United States during the first quarter of 2021. In
11determining the amount of total damages caused by the COVID-19 pandemic to the
12United States, the department shall utilize methods and considerations similar to
13those utilized to estimate the economic costs of the COVID-19 pandemic in the
14Viewpoint article titled “The COVID-19 Pandemic and the $16 Trillion Virus” that
15was published on the Internet site of JAMA: The Journal of the American Medical
16Association on October 20, 2020. Under the plan, the department shall seek to collect
17the amount from the government of the People's Republic of China and may not take,
18or attempt to take, any collection activity against any individual Chinese citizen or
19national.
SB869,3,3
1(c) 1. Under the plan described in par. (a), the department shall annually
2distribute the amount determined under subd. 2. to each individual who meets all
3of the following conditions:
SB869,3,54 a. During the entire prior calendar year, the individual was a resident of this
5state and a citizen of the United States.
SB869,3,86 b. The individual was required to file, and did file, a return under s. 71.03 (2)
7(a) 1. for the taxable year that includes December 31 of the calendar year described
8in subd. 1. a.
SB869,3,149 2. The department shall annually determine an amount so that the total
10amount collected during the prior calendar year under the plan described in par. (a)
11is distributed on a pro rata basis to the individuals under subd. 1., their spouses if
12the return described in subd. 1. b. was a joint return, and their dependents, as
13defined in section 152 of the Internal Revenue Code, for the taxable year described
14in subd. 1. b.
SB869,3,1715 (d) 1. Prior to implementing the plan described in par. (a), the department shall
16notify the joint committee on finance in writing of the proposed plan and provide a
17description of the proposed plan.
SB869,4,218 2. If, within 14 working days after the date of the department's notice under
19subd. 1., the cochairpersons of the joint committee on finance do not notify the
20department that the committee has scheduled a meeting to review the proposed plan,
21the department may implement the plan as proposed. If, within 14 working days
22after the date of the department's notice under subd. 1., the cochairpersons of the
23committee notify the department that the committee has scheduled a meeting to

1review the department's proposed plan, the department may implement the plan
2only upon approval of the committee.
SB869,4,33 (End)
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