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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 946
January 12, 2024 - Introduced by Representatives KRUG, BRANDTJEN, BODDEN, C.
ANDERSON, DITTRICH, GOEBEN, GUNDRUM, JACOBSON, MELOTIK, OHNSTAD,
RETTINGER, SHANKLAND, SNODGRASS and SUBECK, cosponsored by Senators
TESTIN, BALLWEG, CARPENTER, L. JOHNSON, KNODL and SPREITZER. Referred to
Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to amend 20.566 (1) (hp), 71.10 (5s) (d) 1., 71.10 (5s) (d) 4. and 71.10 (5s)
(d) 5.; and to create 71.10 (5fn) of the statutes; relating to: creating an
individual income tax checkoff for donations to the Wisconsin Fire & EMS
Memorial, Inc., and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax checkoff for the Wisconsin Fire &
EMS Memorial, Inc., the proceeds of which support the construction, improvement,
and maintenance of the fire fighters and emergency medical services memorial. The
bill requires that an amount equal to the total amount of designations received, less
the total cost of administering the income tax checkoff procedure, be transferred to
the corporation.
Currently, there are eight permanent checkoffs to which taxpayers may make
a designation. Current law prohibits the Department of Revenue from placing more
than 10 checkoffs, not including temporary checkoffs, on the income tax form.
Current law also requires DOR to remove from the tax forms any checkoffs that do
not generate at least an average of $50,000 of designations per year over the most
recent three-year period. Formerly, a temporary checkoff for the fire fighters and
emergency medical services memorial appeared on the tax forms, but it was removed
by DOR because it failed to generate the required level of designations. The checkoff
created in the bill would be a permanent checkoff.
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ASSEMBLY BILL 946
For further information see the state and local 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:
SECTION 1. 20.566 (1) (hp) of the statutes is amended to read:
20.566 (1) (hp) Administration of income tax checkoff voluntary payments. The
amounts in the schedule for the payment of all administrative costs, including data
processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5fn), (5g),
(5h), (5i), (5j), (5k), (5km), and (5m), and 71.30 (10). All moneys specified for deposit
in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5fn) (i),
(5g) (i), (5h) (i), (5i) (i), (5j) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11)
(i) shall be credited to this appropriation account.
SECTION 2. 71.10 (5fn) of the statutes is created to read:
71.10 (5fn) FIRE FIGHTERS AND EMS MEMORIAL CHECKOFF, 2023 AND BEYOND. (a)
Definitions. In this subsection:
1. “Corporation" means the Wisconsin Fire & EMS Memorial, Inc.
2. “Department" means the department of revenue.
(b) Voluntary payments. 1. `Designation on return.' 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 fire fighters and emergency medical services memorial.
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 fire fighters and emergency medical services memorial when the individual
files a tax return.
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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 fire fighters and emergency medical services memorial from the amount of the
refund.
(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 fire fighters and
emergency medical services memorial:
1. The department shall reduce the designation for the fire fighters and
emergency medical services memorial 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 fire fighters and emergency medical services memorial.
2. The designation for the fire fighters and emergency medical services
memorial is void if the individual remitted an amount equal to or less than the actual
tax due, after error corrections.
(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 fire fighters and
emergency medical services memorial, 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 fire fighters and emergency medical services memorial 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.
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SECTION 2 ASSEMBLY BILL 946
(e) Conditions. If an individual places any conditions on a designation for the
fire fighters and emergency medical services memorial, the designation is void.
(f) Void designation. If a designation for the fire fighters and emergency
medical services memorial is void, the department shall disregard the designation
and determine amounts due, owed, refunded, and received without regard to the void
designation.
(g) Tax return. The secretary of revenue shall provide a place for the
designation under this subsection on the individual income tax return.
(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:
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.
2. The total amount received from all designations for the fire fighters and
emergency medical services memorial made by taxpayers during the previous fiscal
year.
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.
(i) Appropriations. From the moneys received from designations for the fire
fighters and emergency medical services memorial, 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.
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(h) 3. shall be transferred to the corporation for the construction, improvement, and
maintenance of the fire fighters and emergency medical services memorial.
(j) Amounts subject to refund. Amounts designated for the fire fighters and
emergency medical services memorial 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.
SECTION 3. 71.10 (5s) (d) 1. of the statutes is amended to read:
71.10 (5s) (d) 1. If more than 11 checkoffs exist under this section after August
14, 2014, and every 2 years thereafter, not including the checkoff under sub. (5fm)
(5fn), only the 8 highest ranking checkoffs for which designations were made in the
previous 2-year period may appear on the income tax form for the next 2 taxable
years.
SECTION 4. 71.10 (5s) (d) 4. of the statutes is amended to read:
71.10 (5s) (d) 4. If 10 checkoffs exist under this section after August 14, 2014,
not including the checkoff under sub. (5fm) (5fn), those 10 checkoffs may appear on
the income tax form for the next 2 taxable years.
SECTION 5. 71.10 (5s) (d) 5. of the statutes is amended to read:
71.10 (5s) (d) 5. If 11 checkoffs exist under this section after August 14, 2014,
not including the checkoff under sub. (5fm) (5fn), only the 9 highest ranking
checkoffs for which designations were made in the previous 2-year period may
appear on the income tax form for the next 2 taxable years. The remaining checkoff
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SECTION 5 ASSEMBLY BILL 946
for which designations may be made and which shall be placed on the income tax
form for the next 2 taxable years, in place of the lowest ranking checkoff, shall be a
checkoff that has not received any designations during the previous 2-year period.
This last checkoff shall be selected using the method described under subd. 3.
SECTION 6.0Initial applicability.
(1) This act first applies to taxable years beginning on January 1, 2024.
(END)
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