An Act to amend 71.05 (6) (a) 15., 71.21 (4), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45 (2) (a) 10. and 77.92 (4); and to create 71.05 (6) (a) 25., 71.05 (6) (a) 26., 71.05 (6) (b) 47., 71.05 (6) (b) 48., 71.05 (6) (b) 49., 71.07 (6s), 71.10 (4) (cs), 71.26 (2) (a) 10., 71.28 (6s), 71.30 (3) (dn), 71.45 (2) (a) 19., 71.47 (6s), 71.49 (1) (dn) and 106.115 of the statutes; relating to: a lifelong learning accounts program and creating income tax modifications and an income tax credit for contributions and withdrawals related to lifelong learning accounts, providing an exemption from rule-making procedures, and requiring the exercise of rule-making authority.