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71.10(5g)(h)2.2. The total amount received from all designations for veterans trust fund donations made by taxpayers during the previous fiscal year.
71.10(5g)(h)3.3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.
71.10(5g)(i)(i) Appropriations. From the moneys received from designations for veterans trust fund donations, an amount equal to the sum of administrative expenses, including data processing costs, certified under par. (h) 1. shall be deposited into the general fund and credited to the appropriation account under s. 20.566 (1) (hp), and the net amount remaining that is certified under par. (h) 3. shall be deposited into the veterans trust fund and used for veterans programs under s. 25.36 (1).
71.10(5g)(j)(j) Amounts subject to refund. Amounts designated as veterans trust fund donations under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5h)(5h)Prostate cancer research program.
71.10(5h)(a)(a) Definitions. In this subsection:
71.10(5h)(a)1.1. “Department” means the department of revenue.
71.10(5h)(a)2.2. “Prostate cancer research program” means the program under s. 255.054 that provides money for prostate cancer research and the payment of administrative expenses related to the administration of this subsection.
71.10(5h)(b)(b) Voluntary payments.
71.10(5h)(b)1.1. ‘Designation on return.’ Subject to sub. (5s), every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for the prostate cancer research program.
71.10(5h)(b)2.2. ‘Designation added to tax owed.’ If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for the prostate cancer research program when the individual files a tax return.
71.10(5h)(b)3.3. ‘Designation deducted from refund.’ Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department shall deduct the amount designated on the return for the prostate cancer research program from the amount of the refund.
71.10(5h)(c)(c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for the prostate cancer research program:
71.10(5h)(c)1.1. The department shall reduce the designation for the prostate cancer research program to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for the prostate cancer research program.
71.10(5h)(c)2.2. The designation for the prostate cancer research program is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5h)(d)(d) Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for the prostate cancer research program, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for the prostate cancer research program to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
71.10(5h)(e)(e) Conditions. If an individual places any conditions on a designation for the prostate cancer research program, the designation is void.
71.10(5h)(f)(f) Void designation. If a designation for the prostate cancer research program is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5h)(g)(g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5h)(h)(h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the Board of Regents of the University of Wisconsin System, the Medical College of Wisconsin, Inc., the department of administration, and the state treasurer all of the following:
71.10(5h)(h)1.1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5h)(h)2.2. The total amount received from all designations for the prostate cancer research program made by taxpayers during the previous fiscal year.
71.10(5h)(h)3.3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.
71.10(5h)(i)(i) Appropriations. From the moneys received from designations for the prostate cancer research program, an amount equal to the sum of administrative expenses, including data processing costs, certified under par. (h) 1. shall be deposited in the general fund and credited to the appropriation account under s. 20.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3., an amount equal to 50 percent shall be credited to the appropriation account under s. 20.250 (2) (h) and an amount equal to 50 percent shall be credited to the appropriation account under s. 20.285 (1) (k) for the use specified under s. 255.054 (1).
71.10(5h)(j)(j) Amounts subject to refund. Amounts designated for the prostate cancer research program under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5h)(k)(k) Sunset. This subsection does not apply to any taxable year that begins after December 31, 2011.
71.10(5i)(5i)Military family relief fund checkoff.
71.10(5i)(a)(a) Definitions. In this subsection:
71.10(5i)(a)1.1. “Department” means the department of revenue.
71.10(5i)(a)2.2. “Military family relief fund” means the fund under s. 25.38.
71.10(5i)(b)(b) Voluntary payments.
71.10(5i)(b)1.1. ‘Designation on return.’ Subject to sub. (5s), every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for the military family relief fund.
71.10(5i)(b)2.2. ‘Designation added to tax owed.’ If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for the military family relief fund when the individual files a tax return.
71.10(5i)(b)3.3. ‘Designation deducted from refund.’ Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department shall deduct the amount designated on the return for the military family relief fund from the amount of the refund.
71.10(5i)(c)(c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for the military family relief fund:
71.10(5i)(c)1.1. The department shall reduce the designation for the military family relief fund to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for the military family relief fund.
71.10(5i)(c)2.2. The designation for the military family relief fund is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5i)(d)(d) Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for the military family relief fund, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for the military family relief fund to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
71.10(5i)(e)(e) Conditions. If an individual places any conditions on a designation for the military family relief fund, the designation is void.
71.10(5i)(f)(f) Void designation. If a designation for the military family relief fund is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5i)(g)(g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5i)(h)(h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of military affairs, the department of administration, and the state treasurer all of the following:
71.10(5i)(h)1.1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5i)(h)2.2. The total amount received from all designations for the military family relief fund made by taxpayers during the previous fiscal year.
71.10(5i)(h)3.3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.
71.10(5i)(i)(i) Appropriations. From the moneys received from designations for the military family relief fund, an amount equal to the sum of administrative expenses, including data processing costs, certified under par. (h) 1. shall be deposited in the general fund and credited to the appropriation account under s. 20.566 (1) (hp), and the net amount remaining that is certified under par. (h) 3. shall be deposited in the military family relief fund and credited to the appropriation under s. 20.465 (2) (r).
71.10(5i)(j)(j) Amounts subject to refund. Amounts designated for the military family relief fund under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5j)(5j)Feeding America; Second Harvest food banks checkoff.
71.10(5j)(a)(a) Definitions. In this subsection:
71.10(5j)(a)1.1. “Department” means the department of revenue.
71.10(5j)(a)2.2. “Second Harvest” means Second Harvest food banks in Wisconsin that are members of Feeding America.
71.10(5j)(b)(b) Voluntary payments.
71.10(5j)(b)1.1. ‘Designation on return.’ Subject to sub. (5s), every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for Second Harvest.
71.10(5j)(b)2.2. ‘Designation added to tax owed.’ If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for Second Harvest when the individual files a tax return.
71.10(5j)(b)3.3. ‘Designation deducted from refund.’ Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department shall deduct the amount designated on the return for Second Harvest from the amount of the refund.
71.10(5j)(c)(c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for Second Harvest:
71.10(5j)(c)1.1. The department shall reduce the designation for Second Harvest to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for Second Harvest.
71.10(5j)(c)2.2. The designation for Second Harvest is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5j)(d)(d) Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for Second Harvest, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for Second Harvest to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
71.10(5j)(e)(e) Conditions. If an individual places any conditions on a designation for Second Harvest, the designation is void.
71.10(5j)(f)(f) Void designation. If a designation for Second Harvest is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5j)(g)(g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5j)(h)(h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of administration and the state treasurer all of the following:
71.10(5j)(h)1.1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5j)(h)2.2. The total amount received from all designations for Second Harvest made by taxpayers during the previous fiscal year.
71.10(5j)(h)3.3. The net amount remaining after the administrative costs, including data processing costs, under subd. 1. are subtracted from the total received under subd. 2.
71.10(5j)(i)(i) Appropriations. From the moneys received from designations for Second Harvest, an amount equal to the sum of administrative expenses, including data processing costs, certified under par. (h) 1. shall be deposited in the general fund and credited to the appropriation account under s. 20.566 (1) (hp), and the department shall annually pay the following percentages of the net amount remaining that is certified under par. (h) 3. from the appropriation under s. 20.855 (4) (ge):
71.10(5j)(i)1.1. Sixty-five percent to Second Harvest that is located in the city of Milwaukee.
71.10(5j)(i)2.2. Twenty percent to Second Harvest that is located in the city of Madison.
71.10(5j)(i)3.3. Fifteen percent to Second Harvest that is located in the city of Eau Claire.
71.10(5j)(j)(j) Amounts subject to refund. Amounts designated for Second Harvest under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5k)(5k)American Red Cross, Badger Chapter checkoff.
71.10(5k)(a)(a) Definitions. In this subsection:
71.10(5k)(a)1.1. “Badger Chapter” means the Badger Chapter of the American Red Cross.
71.10(5k)(a)2.2. “Department” means the department of revenue.
71.10(5k)(b)(b) Voluntary payments.
71.10(5k)(b)1.1. ‘Designation on return.’ Subject to sub. (5s), every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for the Badger Chapter.
71.10(5k)(b)2.2. ‘Designation added to tax owed.’ If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for the Badger Chapter when the individual files a tax return.
71.10(5k)(b)3.3. ‘Designation deducted from refund.’ Except as provided in par. (d), if the individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 (3) and (3m), the department shall deduct the amount designated on the return for the Badger Chapter from the amount of the refund.
71.10(5k)(c)(c) Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for the Badger Chapter:
71.10(5k)(c)1.1. The department shall reduce the designation for the Badger Chapter to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for the Badger Chapter.
71.10(5k)(c)2.2. The designation for the Badger Chapter is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5k)(d)(d) Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for the Badger Chapter, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the department shall reduce the designation for the Badger Chapter to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
71.10(5k)(e)(e) Conditions. If an individual places any conditions on a designation for the Badger Chapter, the designation is void.
71.10(5k)(f)(f) Void designation. If a designation for the Badger Chapter is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5k)(g)(g) Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5k)(h)(h) Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of health services, the department of administration, and the state treasurer all of the following:
71.10(5k)(h)1.1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5k)(h)2.2. The total amount received from all designations for the Badger Chapter made by taxpayers during the previous fiscal year.
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2021-22 Wisconsin Statutes updated through 2023 Wis. Act 272 and through all Supreme Court and Controlled Substances Board Orders filed before and in effect on November 8, 2024. Published and certified under s. 35.18. Changes effective after November 8, 2024, are designated by NOTES. (Published 11-8-24)