Acts Index

Married persons filing joint return: tax credit increased [Sec. 2262ns-nu] -  Act 27

School property tax credit changes: use of certain surpluses in the general fund; LFB, DOR and JCF duties [Sec. 285b, c, 9256 (2c)] [285c, 9256 (2c) — partial veto]  -  Act 237

Senior citizen tax credit revision [Sec. 2262p, q, 9343 (2u)]  -  Act 27

Working families tax credit created [Sec. 2262np, 2264s, 2294m, 9343 (2g)] -  Act 27

income tax _ deduction Income tax — Deduction, see also Capital gains tax; Corporation — Taxation; Homestead credit

Higher education tax deduction provisions [Sec. 284, 286, 9242 (11), 9342 (3)] -  Act 237

Individual income tax rates reduced [Sec. 284e-im] -  Act 237

Individual income tax rates reduced; indexing implemented [Sec. 2261ds-o, fm, fn, 2302m, no, 9443 (3t)]  -  Act 27

Intergenerational transfer of certain farming or business assets: income tax exclusion for capital gains; penalty for sale by purchaser within 2 years of transfer [Sec. 2261c, 2321m, 2332v, 9343 (1c)] [2332v — partial veto]  -  Act 27

Intergenerational transfer of farm and business assets: capital gains penalty modified [Sec. 298s]  -  Act 237

Internal revenue code updates; eligibility for deduction for interest on qualified education loans; depreciation computation; revisions re funeral trusts and deductions for nonresidents, part-year residents and dependents [Sec. 280, 281, 282, 284b, d, 288-293, 294-297, 9342 (4), (5), (6)] [282, 9342 (6) — vetoed] -  Act 237

Long-term care insurance premium tax exemption [Sec. 2261d, 2262nm] -  Act 27

Rents, royalties and certain payments: reporting to DOR modified (remedial legislation) -  Act 291

income tax _ delinquent Income tax — Delinquent

Delinquent taxes: bingo supplier, racing and pari-mutuel wagering license denied for; SSN and federal employer ID provisions [Sec. 566bi-bn, 9301 (2e)] -  Act 237

Delinquent taxes: business tax registration certificate denied or revoked for [Sec. 305r, 307g] -  Act 237

Delinquent taxes: Comm.Dept denial of certain licenses; SSN and federal employer ID provisions [Sec. 327, 9310 (1)]  -  Act 237

Delinquent taxes: DFI denial, suspension or revocation licenses; SSN and federal employer ID provisions [Sec. 376m-384m, 395-421, 445m-450, 552d, 553d, 9319 (1)]  -  Act 237

Delinquent taxes: DHFS denial, nonrenewal or revocation of certain health licenses or certifications; SSN and federal employe ID number provisions [Sec. 255-259, 266-268, 269-273, 389-392, 453-460, 462, 463, 464g, h, i, j, 9322 (2)] -  Act 237

Delinquent taxes: DNR denial and revocation of certain approvals; SSN and federal employer ID provisions [Sec. 64-66, 67, 69, 70, 71, 73-80, 9336 (1)] -  Act 237

Delinquent taxes: DNR denial of environmental licenses for; SSN and federal employer ID number provisions [Sec. 466c, 489, 489c, 9336 (2)] -  Act 237

Delinquent taxes: DOR access to new hire information [Sec. 333bm, bp] -  Act 237

Delinquent taxes: DORL license denial, suspension, revocation or nonrenewal for; licensing departments to enter into memorandum of understanding with DOR; SSN and federal employer ID provisions [Sec. 298, 300, 301, 305, 307, 314, 315, 317, 385-388, 461, 464, 532, 534-550, 551, 9341 (1)]  -  Act 237

Delinquent taxes: DOT licensing penalties for; SSN and federal employer ID provision [Sec. 422m-443p, 512g-k, 513c, 514m-527b, 9301 (1gx), 9348 (1g)] -  Act 237

Delinquent taxes: DPI license denial and revocation for; SSN provision [Sec. 358, 359, 362, 9339 (1)]  -  Act 237

Delinquent taxes: DWD denial or revocation of license, permit or certification; federal employer ID number provision [Sec. 331g-L, 333b, d-y, 9355 (1xv), (1xw)]  -  Act 237

Delinquent taxes: effective dates re license denial and revocation [Sec. 9456 (1)] -  Act 237

Delinquent taxes: lobbyist license suspended or not issued for; SSN provision [Sec. 2, 20, 9318 (1)]  -  Act 237

Delinquent taxes: OCI denial, suspension or nonissuance of license for; SSN and federal employer ID number provision [Sec. 571b-575b, 576b-592, 597-602, 9326 (1), (2)]  -  Act 237

Delinquent taxes: property tax assessor certification denial for; SSN provision [Sec. 308, 309, 310, 9342 (2)]  -  Act 237

Delinquent taxes: state bar membership license denied or suspended for; SSN and memorandum of understanding provisions [Sec. 604, 9145 (1)] -  Act 237

Delinquent taxes: sunken log permit restricted, suspended or revoked for; SSN and federal employer ID number provisions [Sec. 393tg-tv, 9356 (3f)] -  Act 237

Delinquent taxes: tattoo and body piercing license denial, nonrenewal or revoked for; SSN and federal employer ID provisions [Sec. 457c-g] -  Act 237

Tax amnesty program created; DOR authority to collect delinquent taxes expanded re DWD and county agency records; Corr.Dept may release information re sex offender registry [Sec. 50, 50t, 84, 194b, 195, 207, 299, 302-304, 306, 311, 333, 490, 504, 9142 (1), 9242 (1), 9342 (1)]  -  Act 237

Tax amnesty program: DOR to submit proposal similar to 1985 program; JCF duties [Sec. 9143 (2mf)] [partial veto]  -  Act 27

income tax _ rate Income tax — Rate

Income tax calculation of nonresident and part-year individuals re 1997 WisAct 27: technical revision  -  Act 41

Individual income tax rates reduced [Sec. 284e-im] -  Act 237

Individual income tax rates reduced; indexing implemented [Sec. 2261ds-o, fm, fn, 2302m, no, 9443 (3t)]  -  Act 27

Individual income tax treatment of nonresidents and part-year residents: brackets prorated [Sec. 2261f]  -  Act 27

income tax _ refund Income tax — Refund

Income tax or refund for unreported income modified (remedial legislation) -  Act 291

Income tax refund: claims provision revised [Sec. 2315m, 9343 (10c)] -  Act 27

Probation and parole supervision fees: claims against income tax refunds for fees owed [Sec. 2342] -  Act 27

Unpaid parking tickets: setoff of [Sec. 2342g-r] -  Act 27

income tax _ return Income tax — Return

Browsing in income or franchise tax or credit claim records prohibited; notification and private claim of action provisions -  Act 323

Child support enforcement: DWD authority re subpoena of financial data, access to certain records and genetic testing -  Act 191

Electronic funds transfer of certain taxes: DOR may require only by promulgating rules; authority to prescribe other methods re tax payments, forms filing and document authentication [for section numbers, see entry under ``Revenue, Department of"] -  Act 27

incubator program for small business Incubator program for small business, see Industrial development

indexation Indexation, see Gasoline — Taxation; Income tax — Rate; Inflation; Mine and mining

indians Indians

Air quality attainment areas redesignated by tribal governing bodies: DNR duty re notification, report required  -  Act 270

American Indian health, Council on, abolished [Sec. 63p, 1167p, 1180q, 1478c, 2986g, 9423 (3v)] -  Act 27

American Indian language and culture education board abolished [Sec. 48m, 73m, 1254m, 2701p, 2753u-x]  -  Act 27

Child abuse and neglect: prevention program created; child abuse and neglect and early childhood family education center grants; domestic abuse training for certain staffs  -  Act 293

ETB and pioneering partners program eliminated; new board created; subsidized infrastructure loan program and grants provided; data lines and video links for schools; distance education revisions; universal service fund provision [for section numbers and vetoes, see ``Educational technology board"]  -  Act 27

Gaming board abolished, functions transferred to DOA; Division of gaming created; authority over state lottery transferred to DOR [for section numbers, see entry under ``Gambling"] -  Act 27

Indian gaming regulation: funding increased [Sec. 9201 (2)] -  Act 237

Indian reservation disputes: Governor to employ special counsel [Sec. 4n] [vetoed] -  AB-768

Kickapoo reserve management board membership and duties revised; certain waste prohibitions expanded; penalties increased re Kickapoo valley reserve  -  Act 194

Lac du Flambeau band: tribal law or ordinance requested re failure to pay child support or provide SSN  -  Act 191

Lac du Flambeau tribe issuance of fish and game approvals and ATV and snowmobile registrations authorized; use of fees specified; JCF approval of natural resource agreements [Sec. 438, 776-781, 783v, 845-847, 969, 979, 999, 1041, 1042, 1081, 2414, 2428, 2440, 3966, 4189, 4190, 4194-4196] [779, 1041, 1042, 4194 — partial veto; 783v — vetoed]  -  Act 27

Lac du Flambeau tribe issuance of fishing approvals: use of fees for fishery management [Sec. 38d, 66e, h]  -  Act 237

Nonresident gambling winnings at Native American casinos in Wisconsin: taxation of [Sec. 281e, g, 9342 (3b)]  -  Act 237

Physician and health care provider loan assistance programs: definition and practice requirements modified [Sec. 1942, 4405-4413, 4415-4419, 4421b-4423, 4425-4431, 4433- 4437, 4439b-4440, 4441n, 4442, 9310 (1)]  -  Act 27

Postsecondary enrollment options program revised and renamed ``youth options program"; provisions re attendance of technical college instead of high school [Sec. 1179, 1180, 1185, 1190, 2709, 2788, 2812, 2816-2823, 2824m-2827m, 2844, 2845, 2856, 2872, 9140 (6sr), 9340 (5x)] [2844 — partial veto; 9140 (6sr) — vetoed] -  Act 27

Red Cliff Band of Lake Superior Chippewas pilot project for social services: DHFS to administer contract; expiration date repealed [Sec. 1513tj, 5501z-5503]  -  Act 27

Snowmobile trail use sticker requirements created; ``public snowmobile corridor" defined [Sec. 4189g-t, 4190g, r, 4193g, r, 9437 (9g)] -  Act 27

Sunken logs on submerged state lands: offset program repealed; percentage of value retained by state revised; maritime project grants created; provisions re Fox river and lakes in certain counties [Sec. 242m, 244e, 693m, 1346e, m, s, 3121g-3129w, 4337m, 9156 (5y), 9350 (1), 9356 (8y)] [693m, 3124, 3129c, 9356 (8y) — partial veto; 244e, 1346e — vetoed] -  Act 27

Tribal child care funding [Sec. 1484g] -  Act 27

Tribal kinship care funding [Sec. 584r, t, 9226 (1n), 9423 (10r)]  -  Act 27

Tribal TANF programs: state funding for [Sec. 1857o] [vetoed] -  AB-100

Tribally controlled college student tuition grants [Sec. 1224e, 1225m, 1227g, m, 1229c-j, 9156 (1g)]  -  Act 27

W-2 revisions re 60-month time limit, eligibility, 2-parent family, additional grant or wage and payment to eligible custodial parent of 12-week old or younger infant [Sec. 1803-1807, 1817, 1820c-j] [1820c — partial veto]  -  Act 27

indians, menominee Indians, Menominee

Menominee county management review task force created; report to include proposed legislation [Sec. 9156 (1c)]  -  Act 237

indigents Indigents, see Legal aid

industrial development Industrial development, see also Business; Minority enterprise; Municipality — Planning

Brownfields redevelopment loan guarantee program created; certain existing WHEDA loan guarantee programs combined into Small business loan guarantee program; revision re beginning farmer program; bonding revision [Sec. 666, 1474, 1475, 2573, 2574, 2609-2611, 3327-3374, 3376-3384, 3389, 3390, 3609-3611, 4340, 4794] -  Act 27

Business conference center at technical college in Chippewa county: grant provided [Sec. 9110 (2f)]  -  Act 237

Child care center financing with revenue bonds in certain cases [Sec. 2200tc] -  Act 27

Comm.Dept funding re grant for distance education center for technology and engineering instruction in Eau Claire county, revolving loans for economic development and loans for renovation, purchase or construction [Sec. 23-25, 554, 555, 9110 (1), 9210 (1), (3c), 9410 (1)] -  Act 237

Community-based economic development programs revised [Sec. 4353m-4355, 4357-4358, 4359m, 9310 (2)]  -  Act 27

Contaminated property redevelopment projects under certain programs: priority required [Sec. 4344, 4353, 4359, 4360, 4381, 4402, 4478, 4489] -  Act 27

Development zone extensions and tax benefit limit [Sec. 4508-4511] -  Act 27

Development zone job creation re 1997 WisAct 27: Wisconsin residency required for members of nontarget population  -  Act 41

Development zone program: application process revised -  Act 103

Development zones area when entire county is designated [Sec. 4507, 9310 (10)] -  Act 27