Subject Index

Child and dependent care expenses: scheduled phase-in of income tax deduction delayed [Enrolled AB-75: Sec. 1543j-js] - AB75

College savings account contributions: individual income tax deduction modified [Enrolled AB-75: Sec. 1543c-cg, 9343 (13x)] -  AB75

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction for parents set; JSCTE appendix report - AB135

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction for parents set; JSCTE appendix report - SB106

Contaminated and abandoned wells compensation program: individual income tax subtract modification created; JSCTE appendix report -  AB13

Educational expenses loans: individual income tax deduction created re interest paid, conditions specified; JSCTE appendix report -  SB166

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - AB99

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - AB140

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - SB69

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - SB111

Expense deduction limit increased for income and franchise tax purposes -  AB184

Full-time employees employed by claimant: income and franchise tax deductions created; JSCTE appendix report  - AB969

Graduate of a regionally accredited college or university and year-round resident of this state: individual income tax deduction created; JSCTE appendix report  - AB881

Income derived from manufacturing, farming, and research: income and franchise tax exemptions created; JSCTE appendix report -  SB705

Income tax exclusion created for the amount of capital gain that is invested in certain types of Wisconsin businesses; conditions and definition provisions -  AB38

Income tax exclusion created for the amount of capital gain that is invested in certain types of Wisconsin businesses; conditions and definition provisions -  SB28

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report  - SB64

Individual income tax personal exemption for dependents increased; JSCTE appendix report - AB576

Meat of game animal lawfully killed and donated to charitable organization: individual income tax deduction for processing costs created; income and franchise tax exemption for income derived from processing fees; JSCTE appendix report  - AB714

Medical care and health insurance premiums paid by certain employees: scheduled phase-in of income tax deduction delayed [Enrolled AB-75: Sec. 1543f-hs]  - AB75

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report -  SB65

Property used in farming: federal Income Tax Code re amortization, depreciation, and expense deductions apply for state income and franchise tax purposes; JSCTE appendix report - AB936

Retirement income received by an individual: tax exemption expanded and increased; JSCTE appendix report  - AB967

Transportation pass provided by employer or money paid by employer to employee to purchase a pass: individual income tax exemption created; JSCTE appendix report  - SB508

income tax _ delinquent Income tax — Delinquent

Financial record matching program re state delinquent debts [Sec. 602, 1804, 9443 (7)] -  AB75

Taxpayer return filed late and corporation failure to provide schedules: penalty provisions [Sec. 1594-1596, 1689, 1801- 1803, 9343 (5)] -  AB75

income tax _ rate Income tax — Rate

Indexing provisions for the sliding scale standard and income tax brackets modified [Enrolled AB-75: Sec. 1543s, 1551, 1552] -  AB75

Individual income tax: new bracket created [Sec. 1545-1552, 1591, 9343 (20)] -  AB75

Rate increases re sales tax, income tax, or franchise tax: two-thirds majority vote in Assembly required for passage, concurrence, and adoption [Assembly rule 48 (3)]  - AR7

Taxpayer's sales factor for tax purposes: provision re percent of sales of certain tangible personal property (throwback sales) [Sec. 1537-1539, 1619-1621, 1798, 9343 (21); Enrolled AB-75: fiscal effect reestimated, 9343 (21b) (a); deletes 1538, 1539, 1620, 1621, 9343 (21)] -  AB75

income tax _ refund Income tax — Refund

Financial disability re income tax refund: time period to claim refund extended -  SB444

Military family relief fund created; individual income tax checkoff for donations [Enrolled AB-75: Sec. 540s, 602s, 665ss, 668s, 1593e, 2773s, 9136 (2c), 9343 (5c)]  - AB75

Refund anticipation loan: further disclosure requirements for creditors created; provisions for rescinding the loan and liability for violations; DFI duties - AB265

Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Enrolled AB-75: Sec. 602s, 632i, 1593g, 9343 (6q)]  - AB75

Tax preparer: DOR to promulgate rules to prohibit a person from practicing without a license, CPA and attorney provisions; refund anticipation loan prohibited  - AB290

income tax _ return Income tax — Return

Childhood cancer research programs: individual income tax checkoff created -  SB637

Electronic filing of tax-related documents: requirements expanded re tax preparers, state rental vehicle or dry cleaner fees, and filing of 50 or more information returns or wage statements [Sec. 1797, 1799, 1800, 1889, 1890, 9443 (3); Enrolled AB-75: provisions removed except for ``50 or more" requirement, deletes all sections except 1797, 9443 (3)]  - AB75

Feeding America (or Second Harvest food banks): individual income tax checkoff created; designated money to go to food banks in specified cities -  AB69

Feeding America (or Second Harvest food banks): individual income tax checkoff created; designated money to go to food banks in specified cities -  SB24

Justice of the Supreme Court: laws revised for public financing of campaigns for office of; amount of the individual income tax checkoff for WECF increased -  AB65

Justice of the Supreme Court: laws revised for public financing of campaigns for office of; amount of the individual income tax checkoff for WECF increased; JRCCP report [S.Amdt.2: State Treasurer duties added, check changed to line of credit] - SB40

Military family relief fund created; individual income tax checkoff for donations [Enrolled AB-75: Sec. 540s, 602s, 665ss, 668s, 1593e, 2773s, 9136 (2c), 9343 (5c)]  - AB75

Records re income, franchise, or sales tax returns: penalties for failure to provide [Sec. 1796, 1854; Enrolled AB-75: standard response time, standard for noncompliance, and penalty waivers to be set by rule] -  AB75

Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Enrolled AB-75: Sec. 602s, 632i, 1593g, 9343 (6q)]  - AB75

Special Olympics Wisconsin, Inc.: individual income tax checkoff created -  AB334

Special Olympics Wisconsin, Inc.: individual income tax checkoff created -  SB233

Tax preparer: DOR to promulgate rules to prohibit a person from practicing without a license, CPA and attorney provisions; refund anticipation loan prohibited  - AB290

Taxpayer return filed late and corporation failure to provide schedules: penalty provisions [Sec. 1594-1596, 1689, 1801- 1803, 9343 (5)] -  AB75

WECF: individual income tax checkoff increased; Public Integrity Endowment and individual income tax credit for contributions to created; grant eligibility requirements and amounts revised -  AB388

WECF: individual income tax checkoff increased; Public Integrity Endowment and individual income tax credit for contributions to created; grant eligibility requirements and amounts revised -  SB221

incubator program or grant Incubator program or grant, see Industrial development

independence, city of Independence, City of, see Trempealeau County

independent living Independent living, see Persons with disabilities; Senior citizen

indexation Indexation, see Income tax — Rate; Wage — Minimum

indian gaming and compacts Indian gaming and compacts

American Indian diabetes prevention and control funding from tribal gaming revenues [Enrolled AB-75: Sec. 330r, 587d, 2520d] -  AB75

American Indian tribal community reintegration program: OJA to establish; funding from tribal gaming revenues [Enrolled AB-75: Sec. 158t, 575f, 579, 587b, 9401 (3q)]  - AB75

Gaming economic diversification program reduction re grants to Oneida Small Business Inc., Project 2000, and Northwest Regional Planning Commission repealed [Sec. 214, 3030, 3031; Enrolled AB-75: further reductions, grant to Oneida Seven Generations Corporation from funds not disbursed from certain grants, matching funds required, 9110 (16i)]  - AB75

Indian juvenile out-of-home placements: funding from tribal gaming revenue [Enrolled AB-75: Sec. 319e, 586v, 3334p]  - AB75

Indian tribe or band member placement in a mental health treatment facility: reimbursement of unexpected or unusually high-costs from Indian gaming receipts [S.Amdt.2: appropriation revisions; S.Amdt.1 to S.Amdt.2: sunset added]  - SB630

Lac du Flambeau band of Lake Superior Chippewa: DNR payment revisions; requirement re fishery management on the reservation [Sec. 288, 686-694] -  AB75

Management assistance grants from tribal gaming revenues to certain county [Sec. 54; Enrolled AB-75: grants may also be used for general operations, 53n] - AB75

SHSW storage appropriation made biennial; unencumbered balance reverts to DOA Indian gaming receipts [Sec. 235]  - AB75

Tribal elderly transportation grant program created; funding from Indian gaming receipts [Sec. 294, 579, 587, 1938]  - AB75

Tribal gaming receipts appropriation re high-cost out-of-home placements of Indian children by tribal courts [Enrolled AB-75: Sec. 478j, 586t, 979v] -  AB75

Tribal language revitalization grants created; funding from Indian gaming receipts [Sec. 246, 580, 2257]  - AB75

indians and tribal issues Indians and tribal issues, see also Great Lakes Indian Fish and Wildlife Commission

American Indian diabetes prevention and control funding from tribal gaming revenues [Enrolled AB-75: Sec. 330r, 587d, 2520d] -  AB75

American Indian tribal community reintegration program: OJA to establish; funding from tribal gaming revenues [Enrolled AB-75: Sec. 158t, 575f, 579, 587b, 9401 (3q)]  - AB75

Charter school established by agreement between a school board and an Indian tribe or band: school must be located within the school district or the boundaries of the reservation; school board responsibilities specified [Enrolled AB-75: Sec. 2256g, r, 2266d-p, 2269f, 2270m, 2272e-s, 2273d-t, 2298g, i]  - AB75

Charter school established by agreement between a school board and an Indian tribe or band: school must be located within the school district or the boundaries of the reservation; school board responsibilities specified - AB204

Charter school established by agreement between school districts and an Indian tribe or band: school must be located in one of the school districts or within the reservation's boundaries - SB125

Child Abuse and Neglect Prevention Program grants from DCF to counties and Indian tribes revised [A.Sub.Amdt.1: further revisions, CANPB provision removed]  - AB297

Child Abuse and Neglect Prevention Program grants from DCF to counties and Indian tribes revised  - SB211

Child Abuse and Neglect Prevention Program revisions; expansion re home visitation program services; matching funds requirement [Sec. 1102-1127, 2547, 2549, 2550, 9108 (6); Enrolled AB-75: certain restrictions reinstated, matching requirement removed, 1106d, 1110d, 1111d; deletes 1104-1110, 1115] -  AB75

Child care provider: prohibition from being licensed, certified, or contracted with re conviction or adjudicated delinquent of specified crimes or having certain TRO or injunction entered against the person; frequency of criminal history search increased, sex offender registry and TRO or injunction provisions; revocation or suspension of license, certification, or contract required re conviction of or pending serious criminal charges, W-2 payment and TRO or injunction provisions; certain employees required to report to DA any suspected fraud in the W-2 Program, penalty and immunity from liability  - AB479

Child care provider: prohibition from being licensed, certified, or contracted with re conviction or adjudicated delinquent of specified crimes or having certain TRO or injunction entered against the person; frequency of criminal history search increased, sex offender registry and TRO or injunction provisions; revocation or suspension of license, certification, or contract required re conviction of or pending serious criminal charges, W-2 payment and TRO or injunction provisions; certain employees required to report to DA any suspected fraud in the W-2 Program, penalty and immunity from liability  - SB333

Child care subsidy and assistance: local administration revisions; subsidies under W-2 restructured [for section numbers and further revisions, see entry under ``Day care'']  - AB75

Class ``B" and ``Class B" permits for tribal applicants: DOR required to issue [Enrolled AB-75: Sec. 2318em, it]  - AB75

Concealed weapons: DOJ appropriation account created for fees collected from retired law enforcement officers seeking certification card to carry; contingent upon passage of certain other legislation -  AB473

Concealed weapons: DOJ appropriation account created for fees collected from retired law enforcement officers seeking certification card to carry; contingent upon passage of certain other legislation -  SB376

Concealed weapons: statutory changes to account for federal law requiring states to permit active and retired federal, state, tribal, or local law enforcement officers to carry; certification cards and DOJ duties -  AB474

Concealed weapons: statutory changes to account for federal law requiring states to permit active and retired federal, state, tribal, or local law enforcement officers to carry; certification cards and DOJ duties -  SB377

County-tribal law enforcement programs: administration of aid clarified -  AB211

County-tribal law enforcement programs: administration of aid clarified -  SB147