Subject Index

School board and public library board permitted to transfer certain donations to charitable organizations exempt from federal income tax under set conditions [A.Amdt.1: community foundation specified, definition and condition provisions; S.Amdt.2: use consistent with intent of donor condition added and other revisions] -  AB224

TCS Board to award grants to technical college districts for programs to reduce unemployment; sixth tax bracket created  - AB343

TCS Board to award grants to technical college districts for programs to reduce unemployment; sixth tax bracket created  - SB236

Wisconsin Venture Capital Authority, badger jobs fund, and certified jobs now fund program created; Comm.Dept, WEDC, DOR, OCI, and JCF duties; reports required  - AB129

Wisconsin Venture Capital Authority, badger jobs fund, and certified jobs now fund program created; Comm.Dept, WEDC, DOR, OCI, and JCF duties; reports required  - SB94

income tax _ credit Income tax — Credit, see also Farmland preservation; Homestead credit

Amino acid-based elemental formula for use by certain children with a milk allergy: nonrefundable individual income tax credit created -  SB210

Angel investment tax credit program revisions re qualified new business venture certification and limitation on credits claimed; angel investment or early stage seed tax credit does not have to be paid back if investment is held for less than 3 years and is worthless -  AB601

Angel investment tax credit program revisions re qualified new business venture certification and limitation on credits claimed; angel investment or early stage seed tax credit does not have to be paid back if investment is held for less than 3 years and is worthless [S.Amdt.1: further revisions; S.Amdt.4: limitation on credits provision removed] -  SB463

Angel investment tax credit: provision for transferring to another taxpayer created -  AB25

Apprentice wages: income and franchise tax credits created, conditions specified -  AB587

Apprentice wages: income and franchise tax credits created, conditions specified -  SB448

Broadband service infrastructure costs re certain areas of the state: income and franchise tax credit created  - AB359

Business relocated from another state or country to this state: tax benefits extended to existing business engaged in same type of business and within certain proximity  - AB341

Combined reporting, qualified production activities income credit, estate tax, upper income tax bracket, EITC, homestead tax credit, and exclusion of capital gains revisions; JSCTE appendix report -  AB637

Community development financial institution (CDFI) credit created, Comm.Dept duties; dairy manufacturing facility, meat processing facility, and food processing plant and food warehouse investment credits revised - AB186

Community development financial institution (CDFI) credit created, Comm.Dept duties; dairy manufacturing facility, meat processing facility, and food processing plant and food warehouse investment credits revised - SB120

Community development financial institution (CDFI) credit created, WEDC duties -  AB211

Dairy and livestock farm investment credit: computation order changed -  AB722

Dairy and livestock farm investment credit: computation order changed -  SB543

Dairy and livestock farm investment credit extended -  AB5

Dairy and livestock farm investment credit extended -  AB19

Dairy and livestock farm investment credit extended [S.Amdt.1: livestock farm modernization or expansion added]  - SB9

Dairy cooperative member allowed to claim the dairy manufacturing facility investment credit either the taxable year the expenditure is made or the next taxable year  - AB357

Dairy cooperative member allowed to claim the dairy manufacturing facility investment credit either the taxable year the expenditure is made or the next taxable year [S.Sub.Amdt.1: further revisions, claim to be made in year after the work occurs, credits shall be added to claimant's income under set conditions] -  SB260

Dairy manufacturing facility investment credit changed from annual to continuing [Sec. 772] - AB40

Dairy manufacturing facility investment credit changed from annual to continuing [Sec. 772] - SB27

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 1826, 1963, 2075, 9341 (1)] - SB27

Dairy manufacturing facility investment credit: transferred to DATCP and dairy cooperatives allowed to claim [Sec. 1826, 1963, 2075, 3369, 9341 (1); A.Sub.Amdt.1: further revisions, 772d, 1822d, 1826d, 1959d, 1963d, 2071d, 2075d, deletes 1826, 1963, 2075] -  AB40

Early stage seed and angel investment credits revised; WiSys Technology Foundation, Inc. grants appropriation modified re Wisconsin Small Company Advancement program; certain positions at U.W. Milwaukee and U.W. Madison authorized; WEDC to issue bonds and notes up to set amount re venture capital funds -  AB191

Early stage seed and angel investment credits revised; WiSys Technology Foundation, Inc. grants appropriation modified re Wisconsin Small Company Advancement program; certain positions at U.W. Milwaukee and U.W. Madison authorized; WEDC to issue bonds and notes up to set amount re venture capital funds -  SB122

Early stage seed and angel investment tax credits: refund provision -  AB20

Early stage seed and angel investment tax credits: refund provision -  SE1 AB15

Early stage seed and angel investment tax credits: refund provision -  SE1 SB15

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114]  - AB40

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114]  - SB27

EITC: percentage of federal credit that may be claimed changed [Sec. 1883, 1884; A.Sub.Amdt.1: further revisions]  - AB40

EITC: percentage of federal credit that may be claimed changed [Sec. 1883, 1884] -  SB27

Entrepreneurial tax credit access grants created -  AB90

Entrepreneurial tax credit access grants created, WEDC duties  - SE1 AB16

Entrepreneurial tax credit access grants created, WEDC duties  - SE1 SB16

Film production services tax credit application fee revised - SE1 AB3

Film production services tax credit application fee revised - SE1 SB3

Film production tax credit administration transferred from Comm.Dept to Tour.Dept [Sec. 1874-1877, 2004-2007, 2115-2118, 3368] -  AB40

Green data center: income and franchise tax credits created - AB61

Green data center: income and franchise tax credits created - SB31

Health savings account: nonrefundable individual income tax credit created -  JR1 AB2

Health savings account: nonrefundable individual income tax credit created [S.Sub.Amdt.1: further revisions, adopting Internal Revenue Code provisions for state income and franchise tax purposes] -  JR1 SB2

Hiring persons not legally in the U.S.: companies are ineligible for income and franchise tax credits, property tax exemptions, public works contracts, and local governmental unit loans or grants for seven years -  SB137

Hiring unemployed individuals: income and franchise tax credits created -  SB201

Hospitality business advertising outside the state: income and franchise tax credit created -  AB205

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created -  SB227

Internal Revenue Code: recent changes adopted re tax credit bonds, Roth IRAs, annuity contracts, and long-term care annuities [Sec. 1753, 1890, 1891, 1897, 2013, 2014; A.Sub.Amdt.1: further revisions, 1752n, 1753d, 1889p, 1890d, n, 1891d, 1896n, 1897d, 2012n, 2013d, n, 2014d]  - AB40

Jobs tax credit: amount of credits allocated increased -  AB16

Jobs tax credit changed from annual to continuing appropriation [Sec. 771, 9441 (1)] -  AB40

Jobs tax credit changed from annual to continuing appropriation [Sec. 771, 9441 (1)] -  SB27

Jobs tax credit: refund date modified [A.Sub.Amdt.1: original provisions deleted, WEDC duty and maximum increased]  - AB1

Jobs tax credit: refund date modified -  SB5

Livestock premises registration program DATCP grant; income and franchise tax credits created for livestock identification tags and tag-reading equipment -  AB489

Livestock premises registration program DATCP grant; income and franchise tax credits created for livestock identification tags and tag-reading equipment [S.Sub.Amdt.1: further revisions, appropriation and budget proposal requirement added, tax credits and grant provisions deleted]  - SB396

Lumber manufacturing facility: income and franchise tax credits created re modernization and expansion  - AB360

Private school tuition, grades K-12: nonrefundable individual income tax credit created -  AB112

Private school tuition, grades K-12: nonrefundable individual income tax credit created -  SB69

Property tax credit for veterans and surviving spouses: definition of ``principal dwelling" revised - SB512

Qualified production activities credit created re manufacturing property and agricultural property [A.Sub.Amdt.1: Sec. 1755g, 1881n, 1887d, 1889n, 1896f, 2011d, 2012d, 2013f, 2015e, 2122d, 2123d, 2184n] -  AB40

Qualified production activities credit created re manufacturing property and agricultural property  - AB171

Qualified production activities credit created re manufacturing property and agricultural property  - SB123

Qualified production activities credit: technical changes -  AB638

Qualified production activities credit: technical changes -  SB526

Qualified research expenses re designing internal combustion engines for vehicles: income and franchise tax credits revised; JSCTE appendix report -  AB732

Relocated business credit created [A.Sub.Amdt.2: further revisions, income and franchise tax deductions and DOR duties added] -  JR1 AB3

Relocated business credit created -  JR1 SB3

Small business: income and franchise tax credits created [A.Sub.Amdt.1: further revisions, small business provisions removed, jobs creation income and franchise tax deductions created] -  JR1 AB7

Small business: income and franchise tax credits created -  JR1 SB7

Steve Hilgenberg Community Development Credit: income and franchise tax credits for investments in a community development financial institution (CDFI) created; WEDC duties; sunset and expansion provisions -  SE1 AB17

Steve Hilgenberg Community Development Credit: income and franchise tax credits for investments in a community development financial institution (CDFI) created; WEDC duties; sunset and expansion provisions -  SE1 SB17

Supply chain tax credits created re goods and services purchased from Wisconsin vendors -  AB15

TANF funding increase to support EITC -  AB58

TANF funding increase to support EITC [Conf.Sub.Amdt.1: further revisions] -  JR1 AB11

TANF funding increase to support EITC -  JR1 AB13

TANF funding increase to support EITC -  JR1 SB11

TANF funding increase to support EITC -  JR1 SB12

Tax credits awarded by WEDC or the former Comm.Dept and related to economic development: creating a program for sale or transfer of re counties with persistent high unemployment - AB376

Tax credits awarded by WEDC or the former Comm.Dept and related to economic development: creating a program for sale or transfer of re counties with persistent high unemployment - SB291

Tax-option corporation is eligible for angel investment credits [Sec. 1872; original bill only] - AB40

Tax-option corporation is eligible for angel investment credits [Sec. 1866, 1872] -  SB27

Thermal biomass heating system: creating nonrefundable individual and corporate income and franchise tax credits for the purchase and installation of -  AB358

Unemployed disabled veterans: income and franchise tax credits for hiring created -  AB437

Unemployed disabled veterans: income and franchise tax credits for hiring created -  SB369