AB484,67,1312
69.15
(3m) (title)
Rescission of statement acknowledging paternity
13parentage.
AB484,165
14Section 165
. 69.15 (3m) (a) 3. and (b) of the statutes are amended to read:
AB484,67,1915
69.15
(3m) (a) 3. The person rescinding the statement files a rescission in the
16method prescribed under subd. 2. before the day on which a court or circuit court
17commissioner makes an order in an action affecting the family involving the
man 18person who signed the statement and the child who is the subject of the statement
19or before 60 days elapse after the statement was filed, whichever occurs first.
AB484,67,2320
(b) If the state registrar, within the time required under par. (a) 3., receives a
21rescission in the method prescribed by the state registrar, along with the proper fee
22under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting
23the
father's parent's name if it was inserted under sub. (3) (b).
AB484,166
24Section 166
. 69.18 (1) (e) 1. (intro.) of the statutes is amended to read:
AB484,68,4
169.18
(1) (e) 1. (intro.) If a death is a miscarriage and 20 weeks or more have
2elapsed between the
mother's last normal menstrual period
of the person who was
3pregnant and delivery or the stillbirth weighs 350 grams or more, one of the following
4shall submit, within 5 days after delivery, a fetal death report to the state registrar:
AB484,167
5Section 167
. 69.20 (2) (b) of the statutes is amended to read:
AB484,68,126
69.20
(2) (b) Except as provided under sub. (3), the state registrar and local
7registrars may not permit inspection of or disclose information contained in any
8record of a birth
which that occurred after September 30, 1907
, if the
mother of 9person who gave birth to the subject of the record was not married at any time from
10the conception to the birth of the subject of the record, unless the inspection is by or
11the information is disclosed to a person who has a direct and tangible interest in such
12record.
AB484,168
13Section 168
. 71.03 (2) (d) (title) of the statutes is amended to read:
AB484,68,1414
71.03
(2) (d) (title)
Husband and wife Spouses joint filing.
AB484,169
15Section 169
. 71.03 (2) (d) 1. of the statutes is amended to read:
AB484,68,1816
71.03
(2) (d) 1. Except as provided in subds. 2. and 3. and par. (e),
a husband
17and a wife spouses may file a joint return for income tax purposes even though one
18of the spouses has no gross income or no deductions.
AB484,170
19Section 170
. 71.03 (2) (d) 2. of the statutes is amended to read:
AB484,68,2320
71.03
(2) (d) 2. No joint return may be filed if either
the husband or wife spouse 21at any time during the taxable year is a nonresident alien, unless an election is in
22effect for the taxable year under section 6013 (g) or (h) of the
internal revenue code 23Internal Revenue Code.
AB484,171
24Section 171
. 71.03 (2) (d) 3. of the statutes is amended to read:
AB484,69,7
171.03
(2) (d) 3. No joint return may be filed if the
husband and wife spouses 2have different taxable years, except that if their taxable years begin on the same day
3and end on different days because of the death of either or both the joint return may
4be filed with respect to the taxable year of each unless the surviving spouse remarries
5before the close of his or her taxable year or unless the taxable year of either spouse
6is a fractional part of a year under section 443 (a) (1) of the
internal revenue code 7Internal Revenue Code.
AB484,172
8Section 172
. 71.03 (2) (g) of the statutes is amended to read:
AB484,69,239
71.03
(2) (g)
Joint return following separate return. Except as provided in par.
10(i), if an individual has filed a separate return for a taxable year for which a joint
11return could have been filed by the individual and the individual's spouse under par.
12(d) or (e) and the time prescribed by law for timely filing the return for that taxable
13year has expired, the individual and the individual's spouse may file a joint return
14for that taxable year. A joint return filed by the
husband and wife spouses under this
15paragraph is their return for that taxable year, and all payments, credits, refunds
16or other repayments made or allowed with respect to the separate return of each
17spouse for that taxable year shall be taken into account in determining the extent
18to which the tax based upon the joint return has been paid. If a joint return is filed
19under this paragraph, any election, other than the election to file a separate return,
20made by either spouse in that spouse's separate return for that taxable year with
21respect to the treatment of any income, deduction or credit of that spouse may not
22be changed in the filing of the joint return if that election would have been irrevocable
23if the joint return had not been filed.
AB484,173
24Section 173
. 71.03 (2) (m) 2. of the statutes is amended to read:
AB484,70,4
171.03
(2) (m) 2. If
a husband and wife spouses change from a joint return to
2separate returns within the time prescribed in subd. 1., the tax paid on the joint
3return shall be allocated between them in proportion to the tax liability shown on
4each separate return.
AB484,174
5Section 174
. 71.03 (4) (a) of the statutes is amended to read:
AB484,70,156
71.03
(4) (a) Natural persons whose total income is not in excess of $10,000 and
7consists entirely of wages subject to withholding for Wisconsin tax purposes and not
8more than $200 total of dividends, interest and other wages not subject to Wisconsin
9withholding, and who have elected the Wisconsin standard deduction and have not
10claimed either the credit for homestead property tax relief or deductions for expenses
11incurred in earning such income, shall, at their election, not be required to record on
12their income tax returns the amount of the tax imposed on their Wisconsin taxable
13income. Married persons shall be permitted this election only if the joint income of
14the
husband and wife spouses does not exceed $10,000, if both report their incomes
15on the same joint income tax return form, and if both make this election.
AB484,175
16Section 175
. 71.05 (22) (a) (title) of the statutes is amended to read:
AB484,70,1817
71.05
(22) (a) (title)
Election of deductions; husband and wife spousal
18deductions.
AB484,176
19Section 176
. 71.07 (5m) (a) 3. of the statutes is amended to read:
AB484,70,2120
71.07
(5m) (a) 3. “Household" means a claimant and an individual related to
21the claimant as
husband or wife his or her spouse.
AB484,177
22Section 177
. 71.07 (9e) (b) of the statutes is amended to read:
AB484,71,223
71.07
(9e) (b) No credit may be allowed under this subsection to married
24persons, except married persons living apart who are treated as single under section
17703 (b) of the
internal revenue code
Internal Revenue Code, if the
husband and wife 2spouses report their income on separate income tax returns for the taxable year.
AB484,178
3Section 178
. 71.09 (13) (a) 2. of the statutes is amended to read: