2023 - 2024 LEGISLATURE
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2023 ASSEMBLY BILL 402
September 6, 2023 - Introduced by Representatives VINING, J. ANDERSON, EMERSON,
ANDRACA, BARE, BEHNKE, CABRERA, CLANCY, CONLEY, CONSIDINE, DRAKE, GOYKE,
HONG, JACOBSON, JOERS, MADISON, MOORE OMOKUNDE, OHNSTAD, ORTIZ-VELEZ,
PALMERI, RATCLIFF, SHANKLAND, SHELTON, SINICKI, STUBBS and SUBECK,
cosponsored by Senators AGARD, SMITH, CARPENTER, HESSELBEIN, LARSON,
SPREITZER and TAYLOR. Referred to Committee on State Affairs.
1 AN ACT to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.26 (2) (a) 4., 71.30
2 (3) (f), 71.34 (1k) (g), 71.45 (2) (a) 10. and 71.49 (1) (f); and to create 20.835 (2)
3 (de), 71.07 (8m), 71.28 (8m), 71.47 (8m) and 101.129 of the statutes; relating
4 to: requiring universal changing stations in certain buildings, creating a tax
5 credit for installation of the stations, and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill requires that certain buildings include at least one single-occupant
restroom with a “universal changing station,” which the bill defines as a
floor-mounted or wall-mounted, powered, and height-adjustable adult changing
table with a safety rail that can be used for personal hygiene by an individual with
a disability of either sex and the individual's care provider. The bill specifies other
requirements that a universal changing station must satisfy, including
requirements regarding size, maneuverability space, weight load, adjustability, and
signage.
The bill applies to certain buildings that are subject to the state's commercial
building code, which is administered by the Department of Safety and Professional
Services. Specifically, the building must be one of the following: a place of exhibition
or entertainment; a shopping center, shopping mall, or store of at least 40,000 square
feet; a place of public display or collection, including a museum, library, or gallery;
a place of recreation, including a building at a park, zoo, or amusement park; a place
of education, including an elementary, secondary, undergraduate, or postgraduate
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ASSEMBLY BILL 402
private or public school; a social service center, including a senior center or homeless
shelter; a state or local government building, including a building at a rest area; a
public transportation station; or a professional office of a health care provider,
hospital, or rehabilitation center.
The bill's applicability also depends on whether a building is a “high-capacity
building,” which the bill defines as a building with the capacity to serve more than
3,000 persons per day. The bill requires any high-capacity building for which
construction begins on or after July 1, 2024, to include at least one single-occupant
restroom with a universal changing station. For any other high-capacity building,
the building must have at least one single-occupant restroom with a universal
changing station only if the building owner applies for a building permit for a project
that satisfies each of the following: 1) the project alters, renovates, or makes an
addition to the building; 2) the project has an estimated cost of $15,000 or more; and
3) the project does not involve solely a parking garage.
For a building that is not a high-capacity building, the bill's applicability
depends on whether the building includes at least one single-occupant restroom
before July 1, 2024. If so, the building must include at least one single-occupant
restroom with a universal changing station if, on or after that date, the building
owner applies for a building permit for a project described above. If a building does
not include at least one single-occupant restroom before that date, and such a
restroom is added to the building on or after that date, the building must include one
single-occupant restroom with a universal changing station when the restroom is
added.
The bill also creates an income and franchise tax credit for small businesses
that install universal changing stations. The credit applies for taxable years
beginning after December 31, 2022. Under the bill, a small business is any entity
that, during the preceding taxable year, either had gross receipts of no more than
$1,000,000 or employed no more than 30 full-time employees. The credit is equal to
50 percent of the amount the small business paid to install the universal changing
station, up to a maximum credit of $5,125. The credit may be claimed only if the
universal changing station meets the requirements described above relating to such
issues as size and weight load and the credit is refundable, which means that if the
credit exceeds a claimant's tax liability, the claimant will receive the difference as a
refund.
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:
1 SECTION 1. 20.835 (2) (de) of the statutes is created to read:
2 20.835 (2) (de) Universal changing station credit. A sum sufficient to make the
3 payments under ss. 71.07 (8m) (d) 2., 71.28 (8m) (d) 2., and 71.47 (8m) (d) 2.
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ASSEMBLY BILL 402 SECTION 2
1 SECTION 2. 71.05 (6) (a) 15. of the statutes is amended to read:
2 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm),
3 (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j),
4 (5k), (5r), (5rm), (6n), (8m), and (10) and not passed through by a partnership, limited
5 liability company, or tax-option corporation that has added that amount to the
6 partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or
7 71.34 (1k) (g).
8 SECTION 3. 71.07 (8m) of the statutes is created to read:
9 71.07 (8m) UNIVERSAL CHANGING STATION CREDIT. (a) Definitions. In this
10 subsection:
11 1. “Claimant" means a sole proprietor, a partner of a partnership, a member
12 of a limited liability company, or a shareholder of a tax-option corporation who files
13 a claim under this subsection and meets either of the following conditions during the
14 preceding taxable year:
15 a. Had gross receipts that did not exceed $1,000,000.
16 b. Employed no more than 30 full-time employees.
17 2. “Full-time employee” means an individual who is employed for at least 30
18 hours per week for 20 or more calendar weeks during a taxable year.
19 3. “Universal changing station” has the meaning given in s. 101.129 (1) (f).
20 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
21 to the limitations provided in this subsection, a claimant may claim as a credit
22 against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
23 equal to 50 percent of the amount the claimant paid during the taxable year to install
24 a universal changing station.
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1 (c) Limitations. 1. No credit may be claimed under this subsection unless the
2 universal changing station meets the requirements of s. 101.129 (3).
3 2. The credit claimed under this subsection may not exceed $5,125.
4 3. Partnerships, limited liability companies, and tax-option corporations may
5 not claim the credit under this subsection, but the eligibility for, and the amount of,
6 the credit are based on the amounts paid by the entity. A partnership, limited
7 liability company, or tax-option corporation shall compute the amount of credit that
8 each of its partners, members, or shareholders may claim and shall provide that
9 information to each of them. Partners, members, and shareholders may claim the
10 credit in proportion to their ownership interests.
11 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
12 credit under s. 71.28 (4), applies to the credit under this subsection.
13 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
14 due under this chapter or no tax is due under this chapter, the amount of the claim
15 not used to offset the tax due shall be certified by the department of revenue to the
16 department of administration for payment by check, share draft, or other draft
17 drawn from the appropriation account under s. 20.835 (2) (de).
18 SECTION 4. 71.10 (4) (i) of the statutes is amended to read:
19 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
20 preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
21 beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s.
22 71.07 (3q), business development credit under s. 71.07 (3y), research credit under s.
23 71.07 (4k) (e) 2. a., veterans and surviving spouses property tax credit under s. 71.07
24 (6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and information
25 technology manufacturing zone credit under s. 71.07 (3wm), universal changing
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1 station credit under s. 71.07 (8m), earned income tax credit under s. 71.07 (9e),
2 estimated tax payments under s. 71.09, and taxes withheld under subch. X.
3 SECTION 5. 71.21 (4) (a) of the statutes is amended to read:
4 71.21 (4) (a) The amount of the credits computed by a partnership under s.
5 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
6 (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and passed through to
7 partners shall be added to the partnership's income.
8 SECTION 6. 71.26 (2) (a) 4. of the statutes is amended to read:
9 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
10 (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
11 (5rm), (6n), (8m), and (10) and not passed through by a partnership, limited liability
12 company, or tax-option corporation that has added that amount to the partnership's,
13 limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
14 71.34 (1k) (g).
15 SECTION 7. 71.28 (8m) of the statutes is created to read:
16 71.28 (8m) UNIVERSAL CHANGING STATION CREDIT. (a) Definitions. In this
17 subsection:
18 1. “Claimant" means a person who files a claim under this subsection and meets
19 either of the following conditions during the preceding taxable year:
20 a. Had gross receipts that did not exceed $1,000,000.
21 b. Employed no more than 30 full-time employees.
22 2. “Full-time employee” means an individual who is employed for at least 30
23 hours per week for 20 or more calendar weeks during a taxable year.
24 3. “Universal changing station” has the meaning given in s. 101.129 (1) (f).
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1 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
2 to the limitations provided in this subsection, a claimant may claim as a credit
3 against the tax imposed under s. 71.23, up to the amount of those taxes, an amount
4 equal to 50 percent of the amount the claimant paid during the taxable year to install
5 a universal changing station.
6 (c) Limitations. 1. No credit may be claimed under this subsection unless the
7 universal changing station meets the requirements of s. 101.129 (3).
8 2. The credit claimed under this subsection may not exceed $5,125.
9 3. Partnerships, limited liability companies, and tax-option corporations may
10 not claim the credit under this subsection, but the eligibility for, and the amount of,
11 the credit are based on the amounts paid by the entity. A partnership, limited
12 liability company, or tax-option corporation shall compute the amount of credit that
13 each of its partners, members, or shareholders may claim and shall provide that
14 information to each of them. Partners, members, and shareholders may claim the
15 credit in proportion to their ownership interests.
16 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
17 under sub. (4), applies to the credit under this subsection.
18 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
19 due under this chapter or no tax is due under this chapter, the amount of the claim
20 not used to offset the tax due shall be certified by the department of revenue to the
21 department of administration for payment by check, share draft, or other draft
22 drawn from the appropriation account under s. 20.835 (2) (de).
23 SECTION 8. 71.30 (3) (f) of the statutes is amended to read:
24 71.30 (3) (f) The total of farmland preservation credit under subch. IX, jobs
25 credit under s. 71.28 (3q), enterprise zone jobs credit under s. 71.28 (3w), electronics
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1 and information technology manufacturing zone credit under s. 71.28 (3wm),
2 business development credit under s. 71.28 (3y), research credit under s. 71.28 (4) (k)
3 1., universal changing station credit under s. 71.28 (8m), and estimated tax
4 payments under s. 71.29.
5 SECTION 9. 71.34 (1k) (g) of the statutes is amended to read:
6 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
7 corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
8 (3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and
9 passed through to shareholders.
10 SECTION 10. 71.45 (2) (a) 10. of the statutes is amended to read:
11 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
12 computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
13 (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and not passed through by a partnership,
14 limited liability company, or tax-option corporation that has added that amount to
15 the partnership's, limited liability company's, or tax-option corporation's income
16 under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
17 (3), (3t), (4), (4m), and (5).
18 SECTION 11. 71.47 (8m) of the statutes is created to read:
19 71.47 (8m) UNIVERSAL CHANGING STATION CREDIT. (a) Definitions. In this
20 subsection:
21 1. “Claimant" means a person who files a claim under this subsection and meets
22 either of the following conditions during the preceding taxable year:
23 a. Had gross receipts that did not exceed $1,000,000.
24 b. Employed no more than 30 full-time employees.
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1 2. “Full-time employee” means an individual who is employed for at least 30
2 hours per week for 20 or more calendar weeks during a taxable year.
3 3. “Universal changing station” has the meaning given in s. 101.129 (1) (f).
4 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
5 to the limitations provided in this subsection, a claimant may claim as a credit
6 against the tax imposed under s. 71.43, up to the amount of those taxes, an amount
7 equal to 50 percent of the amount the claimant paid during the taxable year to install
8 a universal changing station.
9 (c) Limitations. 1. No credit may be claimed under this subsection unless the
10 universal changing station meets the requirements of s. 101.129 (3).
11 2. The credit claimed under this subsection may not exceed $5,125.
12 3. Partnerships, limited liability companies, and tax-option corporations may
13 not claim the credit under this subsection, but the eligibility for, and the amount of,
14 the credit are based on the amounts paid by the entity. A partnership, limited
15 liability company, or tax-option corporation shall compute the amount of credit that
16 each of its partners, members, or shareholders may claim and shall provide that
17 information to each of them. Partners, mem