An Act to amend 40.51 (1), 111.70 (1) (dm), 632.755 (1g) (a) and 632.755 (1g) (b); and to create 13.94 (1s) (c) 5., 20.855 (8m), 25.17 (1) (gd), 25.775, 71.83 (1) (ce), subchapter XVI of chapter 71 [precedes 71.98], 111.91 (2) (pm), 149.12 (2) (g) 7. and chapter 260 of the statutes; relating to: creating the Private Health Insurance Purchasing Corporation of Wisconsin, establishing a health insurance purchasing arrangement through the use of private accounts for all state residents, adopting federal law as it relates to health savings accounts for state income and franchise tax purposes, making appropriations, and providing a penalty.