Subject Index

Medical services not reimbursed under the MA program re primary care physicians: nonrefundable individual and corporate income tax credits created -  AB446

Motor vehicles that can use gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of; sunset provision - AB809

Net job loss by companies: report to Comm.Dept required; ineligibility certain tax credits or exemptions, public works or purchasing contracts, and state or local government grants or loans - AB704

Net job loss by companies: report to Comm.Dept required; ineligibility of company and expatriate companies for certain tax credits or exemptions, public works or purchasing contracts, and state or local government grants or loans; declaration of eligibility prior to entering a contract with agency or local governmental unit required -  AB520

Pension income received from a qualified retirement plan under the Internal Revenue Code: individual income tax credit created; maximum amount specified - AB1159

Private school and homeschool tax credit created [S.Amdt.50 to Engr.AB-100: 451u, 1311p, 1312m, u, 9341 (10p)]  - AB100

Public debt refunding re tax-supported or self-amortizing facilities; health savings account tax credit created  - AB1

Public Integrity Endowment contributions: nonrefundable individual income tax credit created - AB226

Public Integrity Endowment contributions: nonrefundable individual income tax credit created - SB46

Recreational mobile home: individual income tax credit created for personal property taxes paid re additions that exceed the 400 square feet exemption -  AB801

Recreational mobile home: individual income tax credit created for personal property taxes paid re additions that exceed the 400 square feet exemption [S.Sub.Amdt.1: further revisions, income tax credit provisions deleted, definition revised, exemption from personal property tax and certain parking fee] - SB404

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid  - AB951

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid  - AB1084

Rural enterprise development zones: Comm.Dept authorized to designate; tax credits created [A.Sub.Amdt.1: further revisions; S.Amdt.1: criteria for a business to expand or relocate to a rural enterprise development zone revised]  - AB208

School property tax rent credit claim revised -  AB44

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB952

Social security benefits, taxable amounts: individual income tax credit created and phased in over set amount of time  - AB402

Social security benefits, taxable amounts: individual income tax credit created and phased in over set amount of time  - SB190

Special orders of business for March 7, 2006 established re AB-19, AB-33, AB-96, AB-353, AB-588, AB-596, AB-671, AB-673, AB-675, AB-680, AB-681, AB-686, AB-751, AB-801, AB-838, AB-842, AB-856, AB-874, AB-900, AB-928, AB-934, AB-936, AB-958, AB-973, AB-974, AB-975, AB-987, AB-989, AB-990, AB-1008, AB-1015, AB-1024, AB-1028, AB-1060, AB-1077, SB-103, SB-350, SB-369, SB-405, SB-447, SB-450, SB-459, SB-501, SB-502, SB-510, SB-536, SB-537, SB-602 -  AR50

Tangible personal property damaged or destroyed by fire, flood, or natural disaster: refundable individual income tax credit created re sales and use tax on replacements  - AB672

Tangible personal property used in farming: income and franchise tax credits created re sales and use taxes paid on purchases [for further revisions, see entry under ``Farm and farming"] - AB646

Tax credit carry-over provisions for businesses extended re certain income and franchise taxes - AB323

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - AB482

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - SB218

Temporary help company: income and franchise tax credits created re sales taxes paid on services provided by  - AB644

Venture Capital Investment Program created; Wisconsin Economic Leadership Board created; income and franchise tax credit provisions; tribal gaming compact investment rebates; report required -  AB1177

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property  - AB668

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  SB347

Volunteer fire fighter, EMT, or first responder: individual income tax credit created re certain income  - AB995

WHEFA bonds: nonrefundable individual and corporate income and franchise tax credits created re interest income; educational institution and facilities definitions revised re Wisconsin Association of Independent Colleges and Universities  - AB641

Wisconsin businesses: income and franchise tax credits created for certain percentage raised in the offering of a business; individual income tax credit created re capital gain from sale of an asset if gain is reinvested under certain conditions; shareholder personal liability modified; security registration requirement exemptions revised -  SB566

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and DOR provisions -  AB954

income tax _ deduction Income tax — Deduction, see also Corporation — Taxation; Homestead credit; Military personnel — Exemption from taxation

Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [S.Amdt.50 to Engr.AB-100: 1286Lm, 1311ia, 1312o, 9341 (4k)] -  AB100

American Legion and VFW: income and property tax exemptions -  AB88

College savings program: income tax deduction expanded to include contributions to qualified tuition program (section 529 plan) of any state -  AB31

College savings program: income tax deduction expanded to include contributions to qualified tuition program (section 529 plan) of any state -  SB293

College tuition and expenses program and college savings program: income tax deduction claimed by divorced or legally separated parent allowed and deduction limited for married couple who file separately -  AB111

College tuition and expenses program and college savings program: income tax deduction claimed by divorced or legally separated parent allowed and deduction limited for married couple who file separately -  SB53

College tuition expenses: individual income tax deduction expanded to include EAB approved colleges, universities, and technical colleges in Minnesota, Illinois, Iowa, or Michigan - AB106

College tuition expenses: individual income tax deduction increased [Sec. 1288, 9341 (15); A.Sub.Amdt.1: specific figure removed] -  AB100

Farm property: computing expense deductions and amortization and depreciation for income and franchise tax purposes revised - AB21

Health and fitness center membership: individual income tax deduction created -  AB861

Health care expenses: adult child may establish an account to pay for parent's expenses; income tax deduction provision - AB816

HIRSP administration transferred to private, nonprofit organization; new board created, duties defined; report required [A.Sub.Amdt.1: Sec. 156w, 320p, r, 522c, 535m-r, 1286c, 1354L, 1406f, 2032m-2063c, 2429c-r, 9121 (13p), 9221 (3p), 9321 (4L), (4p), 9341 (19p), 9421 (5p)]  - AB100

HIRSP assessments: tax credit for [A.Sub.Amdt.1: Sec. 1311i, 1312r, 1319m, 1354m, 1385h, p, 1386m, 1406m, 1428k, p, 1474q, s, 1686f] -  AB100

Indian Ocean tsunami victims: state income and franchise tax deductions for charitable cash contributions re Public Law 109-1 -  AB42

Individual income tax capital loss limit federalized for taxpayers 65 years old or older -  SB624

Jury service: individual income tax subtract modification created -  AB282

Long-term care expenses account established and individual income tax exemption authorized - AB57

Medical care insurance paid by certain persons: individual income tax deduction created -  AB6

Medical care insurance paid by certain persons: individual income tax deduction created [A.Sub.Amdt.1: Sec. 1286e, 1288e-h, 1311g, 9341 (2m)] -  AB100

Medical care insurance paid by certain persons: individual income tax deduction created -  SB37

Military death gratuity payment exempt from state income and franchise taxes re Public Law 108-121  - AB164

Pension payments and IRA or Roth IRA distributions: individual income tax exemption for certain amount created  - SB60

Personal individual income tax exemption revision re persons age 70 or 75 -  SB29

Retirement plan payments: individual income tax exemption created -  AB74

Retirement plan payments: individual income tax exemption created -  SB30

Social security benefits exempt from individual income tax -  AB17

Social security benefits exempt from individual income tax -  SB36

Social security benefits: 5-year phase-in for exemption from taxation [A.Sub.Amdt.1: Sec. 1286g-L; A.Amdt.32: changed to 3-year phase-in, 1286gm-jm, deletes 1286g-L]  - AB100

Social security benefits: individual income tax subtract modification increased over a set period of time  - AB104

Social security benefits: individual income tax subtract modification increased over a set period of time  - SB31

Special registration plate for persons interested in supporting veterans created; tax-deductible charitable contribution provision [Sec. 2246, 2247; A.Sub.Amdt.1: further revisions, tax-deductible provision removed, 529m, 2245om]  - AB100

UC benefits exempt from income tax -  SB615

Volunteer driver for a charitable organization: mileage reimbursement may be deducted from income re taxes  - AB903

WHEFA bonds: individual and corporate income tax exemptions created; educational institution definition expanded to include Wisconsin Association of Independent Colleges and Universities -  AB555

WHEFA bonds or notes used by a health facility to purchase information and technology equipment: income tax exemption for interest -  AB493

WHEFA bonds or notes used by a health facility to purchase information and technology equipment: income tax exemption for interest -  SB534

income tax _ delinquent Income tax — Delinquent

Delinquent taxpayer accounts: DOR may create list and post on the Internet [Sec. 1432, 1433, 1474, 1657, 2012, 2013, 9441 (3); A.Sub.Amdt.1: DOR required to establish Internet posting of delinquent tax accounts, limited to debts over $25,000.00, separate page for 100 largest accounts, public requests and corporate tax provisions, 1431s, 1432c, 1456c, 1474c, 1657c, 2012c, 2013c, deletes all sections except 9441 (3)]  - AB100

Delinquent taxpayer accounts: DOR required to create list and post on the Internet; requests for certain tax information provision -  AB330

Income and franchise tax documents not provided on time to DOR: inadvertent error expanded re directing DOR to credit tax payment to taxpayer's account for which taxes are not due - SB458

Law license revocation or denial re tax delinquency [Sec. 1460-1463, 1465-1467, 9341 (1); A.Sub.Amdt.1: license suspension added] -  AB100

income tax _ rate Income tax — Rate

Health savings accounts: federal law adopted [A.Sub.Amdt.1: Sec. 1432m, 1450g, 9341 (5m)] -  AB100

income tax _ refund Income tax — Refund

Debt related to property tax: county or municipality may certify to DOR for setoff from state tax refunds [A.Amdt.1: definition provision] -  AB538

Debts owed to state agencies: procedure re DOR withholding tax refund [Sec. 1434] -  AB100

Development zone, technology zone, and enterprise zone income and franchise tax credits: carry forward discontinued and refund checks issued instead - SB184

MA and Badger Care incorrect payments based on failure to report nonfinancial information: recovery by DHFS permitted; report to DOR re setoff against tax refund [Sec. 1167-1173, 1198, 1199, 9321 (5)] -  AB100

income tax _ return Income tax — Return

Campaign finance law revisions re 2001 WisAct 109: provisions deleted re Elections Board authority to allocate percentage of income tax returns to WECF -  AB429

Fire fighters memorial: individual income tax checkoff created -  AB577

Fire fighters memorial: individual income tax checkoff created; net donations provision -  SB453

Military family relief fund: individual income tax checkoff created; DMA duties set -  AB192

Multiple sclerosis programs: individual income tax checkoff created; report from National Multiple Sclerosis Society required -  SB167

Prostate cancer research: individual income tax checkoff created; Prostate Cancer Research Board created in DHFS re distribution of grants, report required [A.Sub.Amdt.1: further revisions, board deleted, DHFS duties removed, DPI and U.W. System to administer the apropriation, Medical College of Wisconsin, Inc. and U.W. Comprehensive Cancer Center to receive moneys for research programs, annual reports required]  - AB1087

Prostate cancer research: individual income tax checkoff created; Prostate Cancer Research Board created in DHFS re distribution of grants, report required  - SB658