Wisconsin. Department of Revenue. Division of Research and Analysis: Legislative Bills, 1977, 1983-1995, 1999-2009
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Container Title
2001/089
Part 2 (2001/089): Additions, 1993-1995
Physical Description: 1.4 cubic feet (1 records center carton and 1 archives box) 
Scope and Content Note: Budget items for legislative bills, 1993-1995.
I. Individual Income Tax
Box   1
Folder   1
I. A. 1. IRC update
Box   1
Folder   2
I. A. 2. Treat partnership from personal services and professions as business income
Box   1
Folder   3
I. A. 3. Treat partnership intangible income as business income
Box   1
Folder   4
I. A. 4. Taxation of income from a passive foreign investment company
Box   1
Folder   5
I. A. 5. Capital loss carryover
Box   1
Folder   6
I. A. 6. Deduction for medical care insurance premiums paid by self-employed persons
Box   1
Folder   7
I. A. 7. Proration of deduction for medical care insurance for part-year and nonresidents
Box   1
Folder   8
I. A. 8. Head-of-household standard deduction
Box   1
Folder   9
I. A. 9. Increase the maximum standard deduction
Box   1
Folder   10
I. A. 10. Index standard deduction amounts
Box   1
Folder   11
I. A. 11. Itemized deduction credit - maximum credit
Box   1
Folder   12
I. A. 12. Itemized deduction credit - disallowed miscellaneous deductions
Box   1
Folder   13
I. A. 13. Itemized deduction credit - limit on qualifying mortgage interest
Box   1
Folder   14
I. A. 14. Itemized deduction - disallow real estate taxes paid by cooperative housing corporation
Box   1
Folder   15
I. A. 15. Tax treatment of part-year residents and non-residents
Box   1
Folder   16
I. A. 16. School property tax credit rate
Box   1
Folder   17
I. A. 17. Earned income credit
Box   1
Folder   18
I. A. 18. Amend tax-option (S) corporation law to prevent deduction of flow-through items
Box   1
Folder   19
I. A. 19. Homestead credit - modify 1/12th reduction for each month of public assistance receipt
Box   1
Folder   20
I. A. 20. Taxation of nonresident gambling winnings
Box   1
Folder   21
I. B. 1. Tax-option corporation deduction - adopt a modification similar to “C” corporation under s. 71.26(3)(e)
Box   1
Folder   22
I. B. 2. Clarify disregarding provisions in partnership agreements
Box   1
Folder   23
I. B. 3. Clarify “businesses” as “proprietorships” under s. 71.05(6)(a)10
Box   1
Folder   24
I. B. 4. Clarify definition of “farming” in s. 71.05(6)(a) 10
Box   1
Folder   25
I. B. 5. Re-write s. 71.05(6)(a) 10 for ease of reading
Box   1
Folder   26
I. B. 7. Define “return” subject to underpayment interest
Box   1
Folder   27
I. B. 6. Contradictory language within definition of gross income
Box   1
Folder   28
I. B. 8. Provide estimated tax rules when changing filing status between joint and separate returns
Box   1
Folder   29
I. B. 9. Clarify withholding tax estimate
Box   1
Folder   30
I. B. 10. Civil penalty for filing a frivolous Wisconsin income tax return
Box   1
Folder   31
I. B. 11. Delete reference to filing a Homestead credit claim in succeeding calendar year
Box   1
Folder   32
I. B. 12. Clarify Homestead credit filing deadline
Box   1
Folder   33
I. B. 13 Conform minimum filing requirement
Box   1
Folder   34
I. B. 14. Change Internal Revenue Code reference for lump-sum distributions
II. Corporate Income/Franchise Tax
Box   1
Folder   35
II. A. 1. IRC update
Box   1
Folder   36
II. A. 3. Dividend received deduction
Box   1
Folder   37
II. A. 2. Taxation of financial institutions
Box   1
Folder   38
II. A. 4. Combined reporting
Box   1
Folder   39
II. A. 5. Deny deductions for wages paid to entertainer or entertainment corporation if withholding requirements not met
Box   1
Folder   40
II. A. 6. Allow extra month to file Wisconsin returns [in case of] federal extension
Box   1
Folder   41
Personal liability of corporate shareholders for amounts owed to employees
Box   1
Folder   42
II. B. 1. Property apportionment factor treatment of property located in space
Box   1
Folder   43
II. B. 2. Estimated tax payments for large corporations
III. Sales and Use Tax
Box   1
Folder   44
III. A. 1. Repeal exemption for coin-operated laundry services
Box   1
Folder   45
III. A. 2. Repeal exemption for coin-operated telephone services
Box   1
Folder   46
III. A. 3. Impose sales tax on access to fitness facilities
Box   1
Folder   47
III. A. 4. Sales tax treatment of computer services
Box   1
Folder   48
III. A. 5. Definition of mobile homes
Box   1
Folder   49
III. A. 6. Sales tax base expansion
Box   1
Folder   50
III. A. 7. Situs of paging services
Box   1
Folder   51
III. A. 8. Impose use tax on materials shipped directly from out-of-state distributor (printer) at request of Wisconsin retailer
Box   1
Folder   52
III. A. 9. Disposition of assets - surrender of seller's permits
Box   1
Folder   53
III. A. 10. Property deemed as tangible personal property for repair proposes
Box   1
Folder   54
III. A. 1. Revise definition of tangible personal property for purposes of trade fixtures
Box   1
Folder   55
III. A. 12. Limit liability of seller for sales tax when DOR unable to collect from purchaser
Box   1
Folder   56
III. A. 13. Successor liability for sales and use tax
Box   1
Folder   57
III. A. 14. Repeal exemption for sale of building materials, supplies, and equipment to governments and tax-exempt entities
Box   1
Folder   58
III. A. 15. Allow purchaser to file claims for refund
Box   1
Folder   59
III. A. 16. Revise definition of “storage” for printers/publishers in relation to the use of tax
Box   1
Folder   60
III. A. 17. Exemption for items sold by DATCP
Box   1
Folder   61
III. B. 1. Exclusive and direct use for maple syrup production equipment
Box   1
Folder   62
III. B. 2. Clarify treatment of tangible personal property manufactured outside Wisconsin and used in real property constructed in Wisconsin
Box   1
Folder   63
III. B. 3. Require payment of all tax delinquencies for permit renewal
Box   1
Folder   64
III. B. 4. Service of notice for renewal, suspension or revocation or permits by regular mail
Box   1
Folder   65
III. B. 5. Include fees in “delinquent liability” for seller's permit renewal
Box   1
Folder   66
III. B. 6. Provide power for assessment in the alternative for sales and use tax purposes
Box   1
Folder   67
III. B. 7. Clarify taxation of landscaping services
IV. Recycling Surcharge
Box   1
Folder   68
IV. A. 1. Recycling surtax effective dates
Box   1
Folder   69
IV. A. 2. Temporary Recycling Surcharge rate changes
Box   1
Folder   70
IV. A. 3. Temporary Recycling Surcharge estimated payment and interest provisions
Box   1
Folder   71
IV. A. 4. Application of temporary recycling surcharge to partnerships
Box   1
Folder   72
IV. B. 1. Clarify contributions to retirement plans do not reduce net business income
V. Excise Tax and Alcohol Regulation
Box   1
Folder   73
V. A. 1. Tobacco products tax rate
Box   1
Folder   74
V. A. 2. Express cigarette tax discount as flat amount
Box   1
Folder   75
V. A. 3. Cigarette tax stamp purchases and reporting
Box   1
Folder   76
V. A. 4. Disbursement of controlled substances
Box   1
Folder   77
V. A. 5. Eliminate amusement device permit
Box   1
Folder   78
V. A. 6. Above quota liquor license
Box   1
Folder   79
V. A. 6. Collect motor fuel tax at terminal or refinery level
Box   1
Folder   80
V. A. 9. Total accountability of fuel oils - new special fuel tax law
Box   1
Folder   81
Motor Fuel Tax
Box   1
Folder   82
V. B. 1. Qualifications for holding a cigarette permit
Box   1
Folder   83
V. B. 2. Change interest provision in cigarette inventory tax concerning interest on delinquent payments
Box   1
Folder   84
V. B. 3. Penalty for theft, sale, or receiving stolen cigarettes and/or tobacco products
Box   1
Folder   85
V. B. 4. Increase penalty for cigarette violations
Box   1
Folder   86
V. B. 5. Clarify place-to-place deliveries prohibition
Box   1
Folder   87
V. B. 6. Operator's license requirements for immediate family members
Box   1
Folder   88
V. B. 7. Registration for brewer, bottler, manufacturer rectifier or wholesaler of alcoholic beverages
Box   1
Folder   89
V. B. 8. Penalty for theft, sale or receiving stolen alcoholic beverages
Box   1
Folder   90
V. B. 9. Civil liability exemption for retaining identification documents
Box   1
Folder   91
V. B. 10 Eliminate obsolete licensing of industrial users for motor fuel tax purposes
VI. Tax Administration
Box   1
Folder   92
VI. A. 1. Application of Homestead and Farmland Preservation credits to DOR and/or other state agency debts
Box   1
Folder   93
VI. A. 2. Repeal requirement for DOR to publish alcohol laws booklet
Box   1
Folder   94
VI. A. 3. Late filing fee waiver
Box   1
Folder   95
VI. A. 4. Uniform assessment of personal liability
Box   1
Folder   96
VI. A. 5. Apply penalty to amount of change for certain credits
Box   1
Folder   97
VI. A. 6. Deposits to holding fund must be for entire assessment
Box   1
Folder   98
VI. A. 7. Venue in income tax criminal cases
Box   1
Folder   99
VI. A. 8. Statute of limitations - refund claim
Box   1
Folder   100
VI. A. 9. Penalty for failure to file required information returns
Box   1
Folder   101
VI. A. 10. Withholding on winnings from bingo, keno, slot machines, or video gambling
Box   1
Folder   102
VI. A. 11. Withholding on winnings from sweepstakes, raffles, wagering pools, and non-state run lotteries
Box   1
Folder   103
VI. A. 12. Require payers of gambling winnings subject to withholding to provide payee and DOR with form W-2G
Box   1
Folder   104
Require claims for refund on forms prescribed by the Department
Box   1
Folder   105
VI. B. 2. Provide when late and extended returns are considered filed
Box   1
Folder   106
VI. B. 3. Clarify the law in the area of refunding estimated taxes
Box   1
Folder   107
VI. B. 4. Copy of transfer by affidavit
Box   1
Folder   108
VI. B. 5. Levy law-continuous levies; notice of seized property
Box   1
Folder   109
VI. B. 6. Uniform service via publication in the official state newspaper
Box   1
Folder   110
VI. B. 7 Administrative provisions - vehicle and general aviation fuel taxes and cigarette taxes
Box   1
Folder   111
VI. B. 8. Record retention - vehicle and general aviation fuel taxes
Box   1
Folder   112
VI. B. 9. Retention of machine readable records
Box   1
Folder   113
VI. B. 10. Create a program revenue appropriation for charge-back of DOR internal services
Box   1
Folder   114
VI. B. 11. Consolidate various tax administration appropriations
VII. Utility and Special Taxes
Box   1
Folder   115
VII. A. 1. Accelerate utility tax payments
Box   1
Folder   116
VII. A. 2. Successor liability for telephone license fees
Box   1
Folder   117
VII. A. 3. Repeal of “qualifying telecommunications reseller” deductions
Box   1
Folder   118
VII. A. 4. Real estate transfer fee form confidentiality
Box   1
Folder   119
VII. A. 5. Real estate transfer fee exemption between shareholder corporations
Box   1
Folder   120
VII. A. 6. Release outstanding mining permit period payment funds
Box   1
Folder   121
VII. A. 7. Repeal the Badger Board
Box   1
Folder   122
VII. B. 1. Define exchange service revenues for cellular telephone companies
Box   1
Folder   123
VII. B. 2. Telephone minimum license fees
Box   1
Folder   124
VII. B. 3. Technical amendment for “lease of capacity”
Box   1
Folder   125
VII. B. 4. Ad valorem assessment notices - uniform mailing requirement
Box   1
Folder   126
VII. B. 5. Ad valorem assessment dates
Box   1
Folder   127
VII. B. G. Real estate transfer fee claims against dissolved corporations
Box   1
Folder   128
VII. B. 7. Require value information on all real estate transfers exempt from the fee
Box   1
Folder   129
VII. B. 9. Revisions to oil and gas tax law
VIII. Local Financial Assets and Lottery Credit
Box   1
Folder   130
VIII. A. 1. School district equalized value and DNR in lieu of tax payments
Box   1
Folder   131
VIII. A. 2. Aidable revenues and DNR in lieu of tax payments
Box   1
Folder   132
VIII. A. 3. Shared revenues utility payment - municipal electric companies
Box   1
Folder   133
VIII. A. 4. Clarify funding for Small Communities Improvement Program
Box   1
Folder   134
VIII. A. 5. State school tax credit annexation adjustment
Box   1
Folder   135
VIII. A. 6. State school tax credit - settlement procedure
Box   1
Folder   136
VIII. A. 7. Settlement procedure: state's share paid to county
Box   1
Folder   137
VIII. A. 8. Penalties on late filing by local units of government
Box   1
Folder   138
VIII. A. 9. Amend language regarding “proxy for recycling and waste disposal cost”
Box   1
Folder   139
VIII. A. 10. Lottery credit - require social security number
Box   1
Folder   140
VIII. A. 11. Lottery credit - forgive special charge on “innocent buyer”
Box   1
Folder   141
VIII. A. 12. Lottery credit - penalty for false claim
Box   1
Folder   142
VIII. A. 13. Shared revenue - September payment
Box   1
Folder   143
VIII. A. 14. Increase maximum net book value of utility property for calculation of the county utility payment under shared revenues
Box   1
Folder   144
VIII. A. 15. Shared revenue payment for spent nuclear fuel
Box   1
Folder   145
VIII. A. 16. Tax Rate Disparity changes
Box   1
Folder   146
VIII. A. 17. Property tax levy rate freeze
Box   1
Folder   147
VIII. B. 1. Tax rate disparity payment - inflation factor
Box   1
Folder   148
VIII. B. 2. Change February 15 settlement date for multi-payment taxation districts
Box   1
Folder   149
VIII. B. 3. Property tax payment priority for escrow accounts
Box   1
Folder   150
VIII. B. 4. Lottery credit - March payment to county Treasurer
Box   1
Folder   151
VIII. B. 5. Clarify priority of shared revenue utility payments
Box   1
Folder   152
VIII. B. 6. Treatment of annexations in calculating the utility component of shared revenues
Box   1
Folder   153
VIII. B. 7. Resolve conflict regarding installment payments of personal property taxes
Box   1
Folder   154
VIII. B. 8. Create a SEG revenue appropriation for lottery credit administrative costs
IX. Property Tax
Box   2
Folder   1
IX. A. 1. Remove reporting requirement exemption on tax exempt property for state and county forest lands
Box   2
Folder   2
IX. A. 2. Repeal property tax exemption for nuclear attack shelters
Box   2
Folder   3
IX. A. 3. Repeal property tax exemption for State Medical Society
Box   2
Folder   4
IX. A. 4. Repeal property tax exemption for marketing research computers
Box   2
Folder   5
IX. A. 5. Clarify that only treatment of applicants' wastes qualify for exemption and create a new exemption
Box   2
Folder   6
IX. A. 6. Create a separate exemption for gasoline and refrigerant fume capture and storage equipment
Box   2
Folder   7
IX. A. 7. Repeal law allowing taxpayers to file claims for “excessive assessment”
Box   2
Folder   8
IX. A. 8. Deadline for appealing to circuit court from Board of Review
Box   2
Folder   9
IX. A. 9. Penalty for failure to file personal property tax return
Box   2
Folder   10
IX. A. 10. Revision of penalty for late filing of manufacturing reports
Box   2
Folder   11
IX. A. 11. Make manufacturer's late filing penalty payable to DOR
Box   2
Folder   12
IX. A. 12. Require each reason for filing an objection form be listed for appeal
Box   2
Folder   13
IX. A. 13. TIF program administration
Box   2
Folder   14
IX. A. 14. Change the term “benevolent” to “charitable” for purposes of the property tax exemption
Box   2
Folder   15
IX. A. 15. Taxation of University of Wisconsin property used in unrelated trade or business
Box   2
Folder   16
IX. A. 16. DOR to study unit value assessment of agricultural land
Box   2
Folder   17
IX. B. 1. Change statutory cite for claim for refund under excessive assessment
Box   2
Folder   18
IX. B. 2. Update adjustment process upon correction of equalized value by TAC
Box   2
Folder   19
IX. B. 3. Clarify definition of waste processors consistent with recycling law
Box   2
Folder   20
IX. B. 4. Notification date to local assessors of DOR manufacturing assessments
Box   2
Folder   21
IX. B. 5. Allow DOR to provide copy of fill value assessment roll instead of individual notices
Box   2
Folder   22
IX. B. 6. Notification of DOR manufacturing classification to businesses and municipalities
Box   2
Folder   23
IX. B. 7. Delete obsolete requirement and penalty for valuation of exempt M and E
Box   2
Folder   24
IX. B. 8. Reasons for rescission or refund of taxes
Box   2
Folder   25
IX. B. 9. Repair inconsistency between full value law and assessor's affidavit
Box   2
Folder   26
IX. B. 10. Eliminate annual meeting requirement for assessor re-certification
Box   2
Folder   27
IX. B. 11. Billing procedures for Volume II of the Assessment Manual
Box   2
Folder   28
IX. B. 12. Property Assessment Manual to be used in administering exemptions
X. Miscellaneous Tax Items
Box   2
Folder   29
X. A. 1. Health care provider tax
Box   2
Folder   30
X. A. 2. Local option (non-property) taxes
Box   2
Folder   31
X. A. 3. Modify Farmland Preservation Credit eligibility for property no longer owned
Box   2
Folder   32
X. A. 4. State Administration of occupational taxes
Box   2
Folder   33
X. A. 5. Occupational tax on mink farms
Box   2
Folder   34
X. A. 6. Review of exemption proposals by the Joint Survey Committee on Tax Exemptions
Box   2
Folder   35
X. B. 1. Revise interest charges on assessment to recover excessive Homestead, Farmland Preservation, or Farmland Tax Relief Credit
Box   2
Folder   36
X. B. 2. Clarify application of income tax provisions to Homestead, Farmland Preservation, and Farmland Tax Relief Credits
Box   2
Folder   37
X. B. 3. Permanent Reference to Homestead income limitation for distribution of Medicare assignment information
Box   2
Folder   38
I. 1. Internal Revenue Code Update
Box   2
Folder   39
II. 1. Internal Revenue Code Update
Box   2
Folder   40
II. 2. Clarify that state value-added and single business taxes are not deductible
Box   2
Folder   41
II. 3. Pollution control research and manufacturing investment credits
Box   2
Folder   42
III. 1. Exempt routine and repetitive janitorial services from sales tax
Box   2
Folder   43
III. 2. Allow purchasers to file claims for refunds
Box   2
Folder   44
V. 1. Motor vehicle fuel tax law revisions (combined)
Box   2
Folder   45
VI. Prohibit class action suits
Box   2
Folder   46
VI. 2. Direct pay permits
Box   2
Folder   47
VI. 3. Set-off for administrative rulings of DH&SS
Box   2
Folder   48
VIII. 1. Payments for Municipal Services Appropriation
Box   2
Folder   49
VIII. 2. Expenditure Restraint Program Appropriation
Box   2
Folder   50
VIII. 3. County Mandate Relief Appropriation