AB337,33,12 69.15 (3) (b) 3m. Except as provided in par. (c), if the state registrar receives an acknowledgement of parentage on a form prescribed by the state registrar and signed by both of the people presumed to be natural parents under s. 891.41 (1) (b), a certified copy of the parents' marriage certificate, and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of the spouse from the marriage certificate as a parent if the name of that parent was omitted on the original birth certificate.

AB337,86 Section 86 . 69.15 (3) (d) of the statutes is amended to read:

AB337,33,16 69.15 (3) (d) The method prescribed by the state registrar for acknowledging paternity parentage shall require that the social security number of each of the registrant's parents be provided.

AB337,87 Section 87 . 69.15 (3m) (title), (a) (intro.) and 3. and (b) of the statutes are amended to read:

AB337,33,22 69.15 (3m) (title) Rescission of statement acknowledging paternity parentage. (a) (intro.) A statement acknowledging paternity parentage that is filed with the state registrar under sub. (3) (b) 3. may be rescinded by either person who signed the statement as a parent of the registrant if all of the following apply:

AB337,34,2 3. The person rescinding the statement files a rescission in the method prescribed under subd. 2. before the day on which a court or circuit court commissioner makes an order in an action affecting the family involving the man person who signed the statement and the child who is the subject of the statement or before 60 days elapse after the statement was filed, whichever occurs first.

AB337,34,6 (b) If the state registrar, within the time required under par. (a) 3., receives a rescission in the method prescribed by the state registrar, along with the proper fee under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting the father's parent's name if it was inserted under sub. (3) (b).

AB337,88 Section 88 . 71.03 (2) (d) (title) of the statutes is amended to read:

AB337,34,8 71.03 (2) (d) (title) Husband and wife Spouses joint filing.

AB337,89 Section 89 . 71.03 (2) (d) 1. of the statutes is amended to read:

AB337,34,12 71.03 (2) (d) 1. Except as provided in subds. 2. and 3. and par. (e), a husband and a wife spouses may file a joint return for income tax purposes even though one of the spouses has no gross income or no deductions.

AB337,90 Section 90 . 71.03 (2) (d) 2. of the statutes is amended to read:

AB337,34,17 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.

AB337,91 Section 91 . 71.03 (2) (d) 3. of the statutes is amended to read:

AB337,34,25 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.

AB337,92 Section 92. 71.03 (2) (g) of the statutes is amended to read:

AB337,35,16 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.

AB337,93 Section 93 . 71.03 (2) (m) 2. of the statutes is amended to read:

AB337,35,21 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.

AB337,94 Section 94 . 71.03 (4) (a) of the statutes is amended to read:

AB337,36,7 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.

AB337,95 Section 95. 71.05 (22) (a) (title) of the statutes is amended to read:

AB337,36,10 71.05 (22) (a) (title) Election of deductions; husband and wife spousal deductions.

AB337,96 Section 96. 71.07 (5m) (a) 3. of the statutes is amended to read:

AB337,36,13 71.07 (5m) (a) 3. “Household" means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB337,97 Section 97 . 71.07 (9e) (b) of the statutes is amended to read:

AB337,36,18 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.

AB337,98 Section 98. 71.09 (13) (a) 2. of the statutes is amended to read:

AB337,37,2 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.