Subject Index

Internal revenue code changes adopted re income and franchise taxes; withholding income taxes from lottery prize assignment; lottery administrator to report federal income tax number of assignee to DOR -  AB860

Internal revenue code changes adopted re income and franchise taxes; withholding income taxes from lottery prize assignment; lottery administrator to report federal income tax number of assignee to DOR -  SB451

Lottery prize assignment; all income realized from sale or redemption of tickets to be allocated to state, includes nonresidents; use of prize as loan security; voluntary assignment [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1674v, 1682pd, 1685c, 1722yb, ym, 1738t, 1748Lm, Ln, yb, ym, 1749p, 1753d, m, 3023t, 3025m, p-pp, 9343 (23cm)] - AB133

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids and LAB audit provisions [for further revisions, see entry under ``Green Bay Packers"] - AB892

Sales and use taxes and individual income taxes authorized and property tax levy limited for cities, villages, towns and counties: constitutional amendment (1st consideration)  - AJR109

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised [for further revisions, see entry under ``Special session, 1999 — October"] - OC9 AB1

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised  - SB275

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - AB634

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - SB346

income tax _ credit Income tax — Credit, see also Farmland preservation; Homestead credit

Apprentice wages: income and franchise tax credits created -  AB875

Assessor's consideration re low-income rental housing: federal income tax credit excluded [A.Sub.Amdt.1: Sec. 1655m]  - AB133

Breast-milk facility: income and franchise tax credit for businesses that provide -  AB556

Brownfield law revisions re protections for local governmental units, land recycling loan program, development zone tax credit, and certain TIF districts and groundwater contamination cases -  SB394

Businesses employing undergraduate students: income and franchise tax credits created -  SB486

Child or dependent care: nonrefundable individual income tax credit in certain cases created - AB166

Child or dependent care: nonrefundable individual income tax credit in certain cases created - SB74

Community service work under W-2: wage-paying jobs expanded statewide; disqualified from earned income tax credit [Sec. 467, 611, 612, 1230-1234, 1237, 1238, 1303, 1304, 1718, 1719, 9343 (15), 9457 (5); A.Sub.Amdt.1: further revisions, partial community service jobs, participation period, 1209q, 1229q, 1236c-1237p, 1249q, 9157 (2m), deletes all sections except 611, 612; Conf.Amdt.1: pay period revision, 1237t, deletes 1237p] -  AB133

Community service work under W-2: wage-paying jobs expanded statewide; disqualified from earned income tax credit [Sec. 467, 611, 612, 1230-1234, 1237, 1238, 1303, 1304, 1718, 1719, 9343 (15), 9457 (5)] -  SB45

Day care center for children of employes: corporate income and franchise tax credits created -  AB393

Day care costs: individual and corporate income and franchise tax credits created -  SB199

Disabled veterans: income and franchise tax credits created re hiring of -  AB81

Earned income tax credit funding from federal TANF block grant; DWD and property tax relief fund appropriations revised - AB354

Earned income tax credit funding from TANF [A.Sub.Amdt.1: Sec. 612m, 1719b, 9257 (2g); Conf.Amdt.1: deletes 9257 (2g)] - AB133

Education credit to businesses and corporations that pay certain tuitions re income and franchise taxes  - AB244

Elderly relative support: individual income tax credit created  - SB192

Energy efficient equipment purchases: income and franchise tax credits created -  SB462

Historic buildings: regulation and code revisions; bed and breakfast, demolition and income tax credit provisions; JLC study and grant program re rural historic preservation  - SB371

Individual income tax credits indexed for inflation in certain cases -  AB40

Individual income tax system structure modified; certain tax credits eliminated, other credits revised; homestead increase; standard deduction and treatment of social security federalized; rates and brackets revised; personal exemption increased [Sec. 1674, 1685, 1689-1707, 1711, 1713-1717, 1721, 1722, 1762, 1763, 1784-1787, 9343 (20); A.Sub.Amdt.1: changes re itemized deductions, filing thresholds and taxing certain trusts, 1674e, t, 1688d, 1721et-ht, 9343 (13m), (20tx), deletes 1685; Conf.Amdt.1: further revisions, 1716m, p, 1721es, it, 1763c, 9343 (13g), deletes 1713, 1721et-ht, 9343 (13m)]  - AB133

Individual income tax system structure modified; certain tax credits eliminated, other credits revised; homestead increase; standard deduction and treatment of social security federalized; rates and brackets revised; personal exemption increased [Sec. 1674, 1685, 1689-1707, 1711, 1713-1717, 1721, 1722, 1762, 1763, 1784-1787, 9343 (20)] -  SB45

Information technology training: individual income, corporate income and franchise tax credits created  - AB844

Itemized deductions credit expanded -  SB48

Married couple joint individual income tax credit revised -  AB761

Married couple with dependent children: individual income tax credit created -  AB283

Property taxes on residential and agricultural real property reduced re income tax credits or payments from state revenues: constitutional amendment (1st consideration)  - AJR89

Property taxes on residential and agricultural real property reduced re income tax credits or payments from state revenues: constitutional amendment (1st consideration)  - SJR24

Public transportation pass provided or paid by employer: individual income tax exemption created  - AB673

Public transportation pass provided or paid by employer: individual income tax exemption created  - SB511

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised [for further revisions, see entry under ``Special session, 1999 — October"] - OC9 AB1

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised  - SB275

School property tax rent credit claims revised -  AB42

School property tax rent credit re taxable years after 1999 [Sec. 131] -  SB357

School property tax rent credit re taxable years after 1999 -  SB376

School property tax rent credit re taxable years after 1999 -  MY0 AB1

School property tax rent credit re taxable years after 1999 -  MY0 SB1

School property tax rent credit re taxable years after 1998 and before 2001; DOA requirement and report provisions  - AB695

School property tax rent credit re taxable years after 1999 and before 2001; DOA requirement and report provisions  - AB696

School property tax rent credit re taxable years after 1999 and before 2001; DOA requirement and report provisions  - AB697

School property tax rent credit re taxable years after 1999; credit may be claimed for year before the year in which they are due - SB459

School property tax rent credit restored for taxable year 2000 - AB677

Solar energy system to heat water or rooftop photovoltaic solar energy system purchase: income and franchise tax credit created -  SB463

Undergraduate student expenses paid by a business: income and franchise tax credits created -  SB482

Working families income tax credit revised -  AB762

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

Campaign finance law revisions re disbursement and contribution limitations, mass media, telephoning activities, Wisconsin election campaign fund, political contribution refund, campaign treasury surplus earnings tax and lobbying expenses tax deduction -  SB111

College tuition prepayment program revisions re residency, enrollment fee and redeeming tuition units; college savings program created [A.Amdt.2: income tax deduction provisions; S.Amdt.1: title changed to ``college tuition and expenses program"] -  AB654

Corporate income tax deduction revised re compensation paid to an employe or officer -  AB161

Corporate income tax deduction revised re compensation paid to an employe or officer -  SB289

Educational materials or supplies paid for by teachers: individual income tax deduction created - AB712

Educational materials or supplies paid for by teachers or home-based educators: individual income tax deduction created - SB370

Individual income tax system structure modified; certain tax credits eliminated, other credits revised; homestead increase; standard deduction and treatment of social security federalized; rates and brackets revised; personal exemption increased [Sec. 1674, 1685, 1689-1707, 1711, 1713-1717, 1721, 1722, 1762, 1763, 1784-1787, 9343 (20); A.Sub.Amdt.1: changes re itemized deductions, filing thresholds and taxing certain trusts, 1674e, t, 1688d, 1721et-ht, 9343 (13m), (20tx), deletes 1685; Conf.Amdt.1: further revisions, 1716m, p, 1721es, it, 1763c, 9343 (13g), deletes 1713, 1721et-ht, 9343 (13m)]  - AB133

Individual income tax system structure modified; certain tax credits eliminated, other credits revised; homestead increase; standard deduction and treatment of social security federalized; rates and brackets revised; personal exemption increased [Sec. 1674, 1685, 1689-1707, 1711, 1713-1717, 1721, 1722, 1762, 1763, 1784-1787, 9343 (20)] -  SB45

Interest income re deposits in financial institutions: individual income tax exemption created -  AB73

MA reimbursement rate for in-home personal care services increased; applicability of individual income tax deduction for certain medical care insurance policy re AB-456 delayed [S.Sub.Amdt.1: personal care shortage areas and reimbursement for certain losses, rule-making authority]  - AB942

Mass transit benefit exclusion: income tax subtract modification [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1688h, 9343 (7c)]  - AB133

Medical care insurance paid by certain persons: individual income tax deduction created -  AB456

Medical care insurance paid by certain persons: individual income tax deduction created -  AB798

Medical care insurance paid by certain persons: individual income tax deduction created -  SB218

Medicare supplement policy: individual income tax deduction created -  AB848

Medicare supplement policy: individual income tax deduction created -  SB458

National guard member: individual income tax exemption created re certain pay -  AB570

Nazi or Axis persecution victims: individual income tax deduction created re settlement received by  - AB70

Nazi or Axis persecution victims: individual income tax deduction created re settlement received by  - SB9

Nonresident individual income tax deductions: treatment of alimony and supplemental UC revised [Sec. 1684, 9343 (5)]  - AB133

Nonresident individual income tax deductions: treatment of alimony and supplemental UC revised [Sec. 1684, 9343 (5)]  - SB45

Pension benefits of certain teachers who taught in other states: income tax exemption created -  SB285

Pension payments: individual income tax exemption for certain amount created -  AB830

Pension payments: individual income tax exemption for certain amount created -  SB359

Personal individual income tax exemption created -  AB952

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids and LAB audit provisions [for further revisions, see entry under ``Green Bay Packers"] - AB892

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids, income and franchise tax and LAB audit provisions -  AB730

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids, income and franchise tax and LAB audit provisions -  SB384

Sales tax rebate for individuals on onetime basis exempt from income tax -  AB637

Sales tax rebate for individuals on onetime basis exempt from income tax -  SB276

Sales tax rebate for individuals on onetime basis exempt from income tax -  OC9 AB2

Settlement amounts received by victims of Nazi or Axis powers persecution: income tax subtract modifications [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1688f] -  AB133

Special distinguishing registration plates re Ducks unlimited, inc.; additional fee made a tax-deductible contribution  - AB276

Special distinguishing registration plates re Ducks unlimited, inc.; additional fee made a tax-deductible contribution; certain registration numbers reserved -  SB381