Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB853 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	LRB-5061/1
2	2	JK:skw&cjs
3	3	2023 - 2024 LEGISLATURE
4	4	2023 SENATE BILL 853
5	5	December 26, 2023 - Introduced by Senators TESTIN, BALLWEG, CARPENTER, L.
6	6	JOHNSON, KNODL and SPREITZER, cosponsored by Representatives KRUG,
7	7	BRANDTJEN, BODDEN, C. ANDERSON, DITTRICH, GOEBEN, GUNDRUM, JACOBSON,
8	8	MELOTIK, OHNSTAD, RETTINGER, SHANKLAND, SNODGRASS and SUBECK. Referred
9	9	to Committee on Universities and Revenue.
10	10	*AUTHORS SUBJECT TO CHANGE*
11	11	AN ACT to amend 20.566 (1) (hp), 71.10 (5s) (d) 1., 71.10 (5s) (d) 4. and 71.10 (5s)
12	12	(d) 5.; and to create 71.10 (5fn) of the statutes; relating to: creating an
13	13	individual income tax checkoff for donations to the Wisconsin Fire & EMS
14	14	Memorial, Inc., and making an appropriation.
15	15	Analysis by the Legislative Reference Bureau
16	16	This bill creates an individual income tax checkoff for the Wisconsin Fire &
17	17	EMS Memorial, Inc., the proceeds of which support the construction, improvement,
18	18	and maintenance of the fire fighters and emergency medical services memorial. The
19	19	bill requires that an amount equal to the total amount of designations received, less
20	20	the total cost of administering the income tax checkoff procedure, be transferred to
21	21	the corporation.
22	22	Currently, there are eight permanent checkoffs to which taxpayers may make
23	23	a designation. Current law prohibits the Department of Revenue from placing more
24	24	than 10 checkoffs, not including temporary checkoffs, on the income tax form.
25	25	Current law also requires DOR to remove from the tax forms any checkoffs that do
26	26	not generate at least an average of $50,000 of designations per year over the most
27	27	recent three-year period. Formerly, a temporary checkoff for the fire fighters and
28	28	emergency medical services memorial appeared on the tax forms, but it was removed
29	29	by DOR because it failed to generate the required level of designations. The checkoff
30	30	created in the bill would be a permanent checkoff.
31	31	1
32	32	2
33	33	3
34	34	4 - 2 -2023 - 2024 Legislature LRB-5061/1
35	35	JK:skw&cjs
36	36	SENATE BILL 853
37	37	For further information see the state and local fiscal estimate, which will be
38	38	printed as an appendix to this bill.
39	39	The people of the state of Wisconsin, represented in senate and assembly, do
40	40	enact as follows:
41	41	SECTION 1. 20.566 (1) (hp) of the statutes is amended to read:
42	42	20.566 (1) (hp) Administration of income tax checkoff voluntary payments. The
43	43	amounts in the schedule for the payment of all administrative costs, including data
44	44	processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5fn), (5g),
45	45	(5h), (5i), (5j), (5k), (5km), and (5m), and 71.30 (10). All moneys specified for deposit
46	46	in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5fn) (i),
47	47	(5g) (i), (5h) (i), (5i) (i), (5j) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11)
48	48	(i) shall be credited to this appropriation account.
49	49	SECTION 2. 71.10 (5fn) of the statutes is created to read:
50	50	71.10 (5fn) FIRE FIGHTERS AND EMS MEMORIAL CHECKOFF, 2023 AND BEYOND. (a)
51	51	Definitions. In this subsection:
52	52	1. “Corporation" means the Wisconsin Fire & EMS Memorial, Inc.
53	53	2. “Department" means the department of revenue.
54	54	(b) Voluntary payments. 1. `Designation on return.' Every individual filing an
55	55	income tax return who has a tax liability or is entitled to a tax refund may designate
56	56	on the return any amount of additional payment or any amount of a refund due that
57	57	individual for the fire fighters and emergency medical services memorial.
58	58	2. `Designation added to tax owed.' If the individual owes any tax, the
59	59	individual shall remit in full the tax due and the amount designated on the return
60	60	for the fire fighters and emergency medical services memorial when the individual
61	61	files a tax return.
62	62	1
63	63	2
64	64	3
65	65	4
66	66	5
67	67	6
68	68	7
69	69	8
70	70	9
71	71	10
72	72	11
73	73	12
74	74	13
75	75	14
76	76	15
77	77	16
78	78	17
79	79	18
80	80	19
81	81	20
82	82	21 - 3 -2023 - 2024 Legislature
83	83	LRB-5061/1
84	84	JK:skw&cjs
85	85	SECTION 2
86	86	SENATE BILL 853
87	87	3. `Designation deducted from refund.' Except as provided in par. (d), if the
88	88	individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
89	89	(3) and (3m), the department shall deduct the amount designated on the return for
90	90	the fire fighters and emergency medical services memorial from the amount of the
91	91	refund.
92	92	(c) Errors; failure to remit correct amount. If an individual who owes taxes fails
93	93	to remit an amount equal to or in excess of the total of the actual tax due, after error
94	94	corrections, and the amount designated on the return for the fire fighters and
95	95	emergency medical services memorial:
96	96	1. The department shall reduce the designation for the fire fighters and
97	97	emergency medical services memorial to reflect the amount remitted in excess of the
98	98	actual tax due, after error corrections, if the individual remitted an amount in excess
99	99	of the actual tax due, after error corrections, but less than the total of the actual tax
100	100	due, after error corrections, and the amount originally designated on the return for
101	101	the fire fighters and emergency medical services memorial.
102	102	2. The designation for the fire fighters and emergency medical services
103	103	memorial is void if the individual remitted an amount equal to or less than the actual
104	104	tax due, after error corrections.
105	105	(d) Errors; insufficient refund. If an individual is owed a refund that does not
106	106	equal or exceed the amount designated on the return for the fire fighters and
107	107	emergency medical services memorial, after crediting under ss. 71.75 (9) and 71.80
108	108	(3) and (3m) and after error corrections, the department shall reduce the designation
109	109	for the fire fighters and emergency medical services memorial to reflect the actual
110	110	amount of the refund that the individual is otherwise owed, after crediting under ss.
111	111	71.75 (9) and 71.80 (3) and (3m) and after error corrections.
112	112	1
113	113	2
114	114	3
115	115	4
116	116	5
117	117	6
118	118	7
119	119	8
120	120	9
121	121	10
122	122	11
123	123	12
124	124	13
125	125	14
126	126	15
127	127	16
128	128	17
129	129	18
130	130	19
131	131	20
132	132	21
133	133	22
134	134	23
135	135	24
136	136	25 - 4 -2023 - 2024 Legislature LRB-5061/1
137	137	JK:skw&cjs
138	138	SECTION 2 SENATE BILL 853
139	139	(e) Conditions. If an individual places any conditions on a designation for the
140	140	fire fighters and emergency medical services memorial, the designation is void.
141	141	(f) Void designation. If a designation for the fire fighters and emergency
142	142	medical services memorial is void, the department shall disregard the designation
143	143	and determine amounts due, owed, refunded, and received without regard to the void
144	144	designation.
145	145	(g) Tax return. The secretary of revenue shall provide a place for the
146	146	designation under this subsection on the individual income tax return.
147	147	(h) Certification of amounts. Annually, on or before September 15, the
148	148	secretary of revenue shall certify to the department of administration and the state
149	149	treasurer all of the following:
150	150	1. The total amount of the administrative costs, including data processing
151	151	costs, incurred by the department in administering this subsection during the
152	152	previous fiscal year.
153	153	2. The total amount received from all designations for the fire fighters and
154	154	emergency medical services memorial made by taxpayers during the previous fiscal
155	155	year.
156	156	3. The net amount remaining after the administrative costs, including data
157	157	processing costs, under subd. 1. are subtracted from the total received under subd.
158	158	2.
159	159	(i) Appropriations. From the moneys received from designations for the fire
160	160	fighters and emergency medical services memorial, an amount equal to the sum of
161	161	administrative expenses, including data processing costs, certified under par. (h) 1.
162	162	shall be deposited in the general fund and credited to the appropriation account
163	163	under s. 20.566 (1) (hp), and the net amount remaining that is certified under par.
164	164	1
165	165	2
166	166	3
167	167	4
168	168	5
169	169	6
170	170	7
171	171	8
172	172	9
173	173	10
174	174	11
175	175	12
176	176	13
177	177	14
178	178	15
179	179	16
180	180	17
181	181	18
182	182	19
183	183	20
184	184	21
185	185	22
186	186	23
187	187	24
188	188	25 - 5 -2023 - 2024 Legislature
189	189	LRB-5061/1
190	190	JK:skw&cjs
191	191	SECTION 2
192	192	SENATE BILL 853
193	193	(h) 3. shall be transferred to the corporation for the construction, improvement, and
194	194	maintenance of the fire fighters and emergency medical services memorial.
195	195	(j) Amounts subject to refund. Amounts designated for the fire fighters and
196	196	emergency medical services memorial under this subsection are not subject to refund
197	197	to the taxpayer unless the taxpayer submits information to the satisfaction of the
198	198	department, within 18 months after the date on which the taxes are due or the date
199	199	on which the return is filed, whichever is later, that the amount designated is clearly
200	200	in error. Any refund granted by the department under this paragraph shall be
201	201	deducted from the moneys received under this subsection in the fiscal year for which
202	202	the refund is certified.
203	203	SECTION 3. 71.10 (5s) (d) 1. of the statutes is amended to read:
204	204	71.10 (5s) (d) 1. If more than 11 checkoffs exist under this section after August
205	205	14, 2014, and every 2 years thereafter, not including the checkoff under sub. (5fm)
206	206	(5fn), only the 8 highest ranking checkoffs for which designations were made in the
207	207	previous 2-year period may appear on the income tax form for the next 2 taxable
208	208	years.
209	209	SECTION 4. 71.10 (5s) (d) 4. of the statutes is amended to read:
210	210	71.10 (5s) (d) 4. If 10 checkoffs exist under this section after August 14, 2014,
211	211	not including the checkoff under sub. (5fm) (5fn), those 10 checkoffs may appear on
212	212	the income tax form for the next 2 taxable years.
213	213	SECTION 5. 71.10 (5s) (d) 5. of the statutes is amended to read:
214	214	71.10 (5s) (d) 5. If 11 checkoffs exist under this section after August 14, 2014,
215	215	not including the checkoff under sub. (5fm) (5fn), only the 9 highest ranking
216	216	checkoffs for which designations were made in the previous 2-year period may
217	217	appear on the income tax form for the next 2 taxable years. The remaining checkoff
218	218	1
219	219	2
220	220	3
221	221	4
222	222	5
223	223	6
224	224	7
225	225	8
226	226	9
227	227	10
228	228	11
229	229	12
230	230	13
231	231	14
232	232	15
233	233	16
234	234	17
235	235	18
236	236	19
237	237	20
238	238	21
239	239	22
240	240	23
241	241	24
242	242	25 - 6 -2023 - 2024 Legislature LRB-5061/1
243	243	JK:skw&cjs
244	244	SECTION 5 SENATE BILL 853
245	245	for which designations may be made and which shall be placed on the income tax
246	246	form for the next 2 taxable years, in place of the lowest ranking checkoff, shall be a
247	247	checkoff that has not received any designations during the previous 2-year period.
248	248	This last checkoff shall be selected using the method described under subd. 3.
249	249	SECTION 6.0Initial applicability.
250	250	(1) This act first applies to taxable years beginning on January 1, 2024.
251	251	(END)
252	252	1
253	253	2
254	254	3
255	255	4
256	256	5
257	257	6
258	258	7