Subject Index

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

Special distinguishing registration plates re Green Bay Packers supporters: additional annual fee made a tax deductible contribution to Boys and girls clubs of Wisconsin [A.Sub.Amdt.1: Sec. 63g, 354m, 531m, 704m, 2726g-r, 2729g-r, 9450 (2d); deleted by Conf.Amdt.1] -  AB133

Special distinguishing registration plates re Green Bay Packers supporters; additional annual fee made a tax deductible contribution to specific children's organizations  - AB140

Special distinguishing registration plates re Green Bay Packers supporters; additional annual fee made a tax deductible contribution to specific children's organizations  - SB36

Special distinguishing registration plates re professional football team; additional fee collected by Comm.Dept for construction or renovation of stadium, engraved tile or brick provision; income and franchise tax exemptions  - SB494

Tobacco product advertising costs: corporations may not deduct from income and franchise taxes - AB404

Tuition expense reduction: proration and limitations clarified [Sec. 1687, 1688, 9343 (3)] -  AB133

Tuition expense reduction: proration and limitations clarified [Sec. 1687, 1688, 9343 (3)] -  SB45

Tuition expenses subtraction may not be used for itemized deduction credit [Sec. 1712, 9343 (4)]  - AB133

Tuition expenses subtraction may not be used for itemized deduction credit [Sec. 1712, 9343 (4)]  - SB45

income tax _ delinquent Income tax — Delinquent

DOR compromise of nondelinquent taxes, interests, penalties and costs [Sec. 1803, 9443 (5); original bill only]  - AB133

DOR compromise of nondelinquent taxes, interests, penalties and costs [Sec. 1803, 9443 (5)] - SB45

DOR compromise with delinquent taxpayers: payment schedule authorized -  AB402

DOR compromise with delinquent taxpayers: payment schedule authorized -  SB161

income tax _ rate Income tax — Rate

Bills to increase certain tax rates: approval by two-thirds vote in each house. Constitutional amendment (1st consideration) - AJR28

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

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR83

Tax increase or tax base broadened in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR10

income tax _ refund Income tax — Refund

Conference committee report re AB-133: sales tax rebate plan substituted for tax refund plan - AJR78

Income tax refund distribution to formerly married persons [Sec. 1788, 9343 (9)] -  AB133

Income tax refund distribution to formerly married persons [Sec. 1788, 9343 (9)] -  SB45

income tax _ return Income tax — Return

Disposal of records containing personal information [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 3113n, 9458 (5g)]  - AB133

DOR employe treatment of public; filing a return or paying an amount electronically; compromise on delinquent income or franchise taxes; joint income tax return of married couple; reducing nondelinquent taxes; tape-recording interviews  - SB480

Election campaign fund designation on individual income tax returns revised -  SB410

Income tax filing threshold modified re certain married persons  - SB49

incontinent products Incontinent products, see Sales tax — Exemption

indexation Indexation, see Inflation

indians or indian gaming compact Indians or Indian gaming compact

Alternative school American Indian language and culture aid increased; funding from Indian gaming compact moneys [Sec. 256, 570, 2054, 2055] -  AB133

Alternative school American Indian language and culture aid increased; funding from Indian gaming compact moneys [Sec. 256, 570, 2054, 2055] -  SB45

American Indian education program re school curriculum: funding for DPI to continue; report required  - AB586

American Indian health projects and tribal medical relief block grant programs: funding provision changes  - AB895

American Indian or tribe trust request re land: notification to and public meeting by political subdivision required  - AB251

American Indian study committee in JLC: membership revised; name changed to Special committee on state-tribal relations - AB585

Approval fees payment to Lac du Flambeau band: PR appropriation created from Indian gaming compact moneys [Sec. 337, 338, 568, 729] -  AB133

Approval fees payment to Lac du Flambeau band: PR appropriation created from Indian gaming compact moneys [Sec. 337, 338, 568, 729] -  SB45

Aquaculture demonstration facility at Ashland: U.W. to operate; Indian gaming compact moneys for PR to support borrowing [Sec. 293, 294, 549, 571, 629, 643, 887; A.Sub.Amdt.1: ``Ashland" removed, Regents to submit plan, JCF approval of plan and funding, 9107 (7x), 9154 (3x), deletes 629; Conf.Amdt.1: research and training criteria, Regents to operate in consultation with industry representatives] - AB133

Aquaculture demonstration facility at Ashland: U.W. to operate; Indian gaming compact moneys for PR to support borrowing [Sec. 293, 294, 549, 571, 629, 643, 887]  - SB45

Bresette, Walter: life and public service -  AJR44

Bresette, Walter: life and public service -  AR10

Brighter futures initiative program and tribal adolescent services: appropriations revised -  AB895

Brighter futures initiative program for youth created [Sec. 395, 396, 652, 1094, 1108, 1122, 1123, 1126, 1128, 1573, 9423 (4); A.Sub.Amdt.1: further revisions, tribal adolescent services provision, 397m, 1123d-p, 1124g-k, 1125g, r, 1128d-t, 1129g-r, 9423 (4w), deletes 1123, 1128, 9423 (4)]  - AB133

Brighter futures initiative program for youth created [Sec. 395, 396, 652, 1094, 1108, 1122, 1123, 1126, 1128, 1573, 9423 (4)] - SB45

Burnett county historical society: grant from Indian gaming revenue re Fort Folle Avoine [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 9149 (2c)] -  AB133

Caregiver background checks: coverage revised [Sec. 1161, 1163-1165, 1167, 1168, 1172, 1178, 1516-1521, 9423 (9); original bill only; Conf.Amdt.1 to A.Sub.Amdt.1: provisions restored and expanded, 1151d, 1159d-r, 1160e-f, 1160gm-1171g, 1171j-1180h, 1189r, 1521c-d, e-zr, 2124vm, 3171m, 3261dfb, dfc, 3262g, 9111 (4xx), 9423 (12xx)]  - AB133

Child abuse and neglect prevention program in DHFS expanded -  AB731