2013 Subject Index to Legislation

Funeral establishment or mausoleum located in a cemetery and cemetery authority receiving remuneration from a funeral establishment prohibitions eliminated; discrimination between funeral establishments and cemetery authorities that have no relationship prohibited; property tax provision; JSCTE appendix report - AB508

Gun safes: sales and use tax exemption created; JSCTE appendix report - AB631

Income tax revisions re corporation combined reporting, qualified production activities income credit, rates and brackets, personal exemptions, EITC, homestead tax credit, and exclusion of capital gains; JSCTE appendix report - AB872

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report - SB81

Internal Revenue Code changes adopted re retirement plans, health care spending, pension funding, and related expenditures; JSCTE appendix report [Sec. 1288-1297, 1353-1372, 1374-1383, 1399-1408, 1409-1418] - AB40

Lump sum contract: sales and use tax exemption created for items and services sold as; JSCTE appendix report [Sec. 1479, 1497, 9337 (8), 9437 (10)] - AB40

Military income received by active duty member of U.S. armed forces who dies in a combat zone: individual income tax exemption created; JSCTE appendix report - AB166

Military income received by active duty member of U.S. armed forces who dies in a combat zone: individual income tax exemption created; JSCTE appendix report - SB147

Mortgage satisfaction revisions and real estate transfer fee exception for real property valued at $1,000.00 or less; JSCTE appendix report - AB371

Mortgage satisfaction revisions and real estate transfer fee exception for real property valued at $1,000.00 or less; JSCTE appendix report - SB290

Nonprofit resale store property tax exemption under certain conditions created; JSCTE appendix report - AB127

Nonprofit resale store property tax exemption under certain conditions created; JSCTE appendix report - SB113

Nonprofit theater in City of Madison: property tax exemption under certain conditions; JSCTE appendix report - SB65

Nonprofit youth baseball association property, building, and certain land: property tax exemption created; JSCTE appendix report - AB525

Nonprofit youth baseball association property, building, and certain land: property tax exemption created; JSCTE appendix report - SB499

Patient Protection and Affordable Care Act (PPACA) premium assistance credit cannot be claimed for medical care insurance income tax deduction; JSCTE appendix report [Sec. 1299, 1302-1304, 9337 (11)] - AB40

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 - AB87

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 - SB82

Personal property tax eliminated; JSCTE appendix report - AB911

Prepared food definition revised for sales and use tax purposes; JSCTE appendix report - AB841

Prepared food definition revised for sales and use tax purposes; JSCTE appendix report - SB656

Primary care and psychiatry shortage grant program created in HEAB; income tax exemption provision; JSCTE appendix report - AB454

Primary care and psychiatry shortage grant program created in HEAB; income tax exemption provision; JSCTE appendix report - SB366

Qualified research in biotechnology or manufacturing: sales tax exemption for items used in expanded to members of combined group of corporations; JSCTE appendix report [Sec. 1489-1494, 1496, 9337 (9), 9437 (11); A.Sub.Amdt.1: further revisions, 1492d, deletes 1492; A.Amdt.3: further revisions, deletes 9437 (11)] - AB40

Rented personal property re heavy equipment for construction, mining, or forestry: property tax exemption under certain conditions; JSCTE appendix report - AB731

Rented personal property re heavy equipment for construction, mining, or forestry: property tax exemption under certain conditions; JSCTE appendix report - SB577

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - AB108

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - SB89

Silver and gold: sales and use tax exemption created; JSCTE appendix report - AB198

Tangible personal property that becomes a component in a municipal or nonprofit organization facility: sales and use tax exemptions created; JSCTE appendix report - AB76

Tuition expenses and mandatory student fees individual income tax subtraction: phase-out range and maximum income indexed for inflation; JSCTE appendix report [Sec. 1301] - AB40

Vitamins: sales and use tax exemption created; JSCTE appendix report - SB216

WHEFA bonds interest income: exemption from taxation created if person receiving the proceeds receives tax exempt proceeds from other bonds for the same purpose; JSCTE appendix report [Sec. 1298, 1373, 1419, 9337 (3)] - AB40

Wisconsin Renewable Energy Development Authority (WREDA) created; JSCTE appendix report - AB902

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - AB498

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - SB376

lemon law Lemon law, see Motor vehicle -- Dealers and finance companies

lena, town of Lena, Town of, see Oconto County

lerner, gerda Lerner, Gerda

``Gerda Lerner Day": April 30 proclaimed as - AJR52

levy or levy limit Levy or levy limit, see County -- Taxation; Municipality -- Taxation; Property tax; Property tax -- Assessment; School -- Board; Technical College System Board; Town -- Taxation; Village -- Taxation

lewd behavior Lewd behavior, see Obscenity

lfb LFB, see Legislative Fiscal Bureau

liability Liability, see Crime and criminals; Damage (personal injury); Damage (to property); Environmental protection; Good Samaritan; Medical malpractice; Motor vehicle -- Accident; Product liability; Public liability; Recreation; Taxation

liability insurance Liability insurance, see Insurance -- Motor vehicle; Medical malpractice

libraries Libraries, see also Supreme Court

Broadband expansion grant program: eligible applicant expanded to include school district, technical college district, and public library board - AB307

Consolidated public library service: covered county may opt out of making payments; library may charge individuals from the covered county - AB797

County library levy exemption for joint libraries [A.Sub.Amdt.1: Sec. 761m, 9329 (3L)] - AB40

County payments to public libraries in adjacent counties [A.Sub.Amdt.1: further revisions] - AB288

County payments to public libraries in adjacent counties - SB397

Educational technology grants created and administered by DOA; educational telecommunications access program re broadband services; digital learning resources for educational entities and public libraries from DPI - AB916

``Historic Milwaukee Public Library": DOT required to erect and maintain directional signs [A.Sub.Amdt.1: Sec. 1581t] - AB40

Public library systems study by DOA and DPI, report required [A.Sub.Amdt.1: Sec. 9101 (3L)] - AB40

license License, see Agriculture, Trade and Consumer Protection, Department of; Alcohol beverage -- Regulation; Barber; Cosmetology; Firearms and dangerous weapons; Fish and fishing -- License; Health Services, Department of -- Supportive living and treatment; Hunting; Medical Examining Board; Teacher -- Certificate; Trades and occupations

license plate License plate, see Motor vehicle -- Taxation or registration; Motorcycle -- Taxation or registration

lie detector Lie detector

Employment discrimination re unfair honesty or genetic testing: DWD or discriminated person may bring an action in circuit court for compensatory and punitive damages; exceptions provided - AB269

Employment discrimination re unfair honesty or genetic testing: DWD or discriminated person may bring an action in circuit court for compensatory and punitive damages; exceptions provided - SB143

lieap _low_income energy assistance program_ LIEAP (Low-income energy assistance program), see Public assistance

lien Lien, see also Mortgage

Construction lien: procedures to preserve and determine validity; payments to prime contractors of public works contracts revisions - AB807

Construction lien: procedures to preserve and determine validity; payments to prime contractors of public works contracts revisions - SB595

Razing a building: method by which a municipality may collect costs from property owner revised - AB415

Razing a building: method by which a municipality may collect costs from property owner revised - SB328

Refinance residential mortgage priority; recording and indexing provisions - AB188

Utility arrearages for a rental dwelling unit: collection by the municipal utility, lien, termination of electric service, and certification of debt to DOR for collection provisions - AB725

Utility arrearages for a rental dwelling unit: collection by the municipal utility, lien, termination of electric service, and certification of debt to DOR for collection provisions [S.Sub.Amdt.1: further revisions, DOR provisions removed, notification provisions revised] - SB517

Wage claim lien cap increased and time limit eliminated; wage claim lien review committee appointed by Secretary of DWD; precedence over the rights of a bona fide purchaser of the employer's property; collective bargaining representative may file a wage claim or bring an action in court on behalf of an employee - AB721

lifetime supervision Lifetime supervision, see Sentences and penalties

lift device Lift device, see Public safety

light, heat, and power company Light, heat, and power company, see Electric utility; Public utility; Public utility -- Taxation

lights Lights, see Housing; Hunting; Motor vehicle -- Equipment

limitation of action Limitation of action

Action to collect child or family support: statute of limitations eliminated - SB483

Felony arson statute of limitations changed; definition of ``fire bomb" (or Molotov cocktail) revised - AB634

Sexual assault of a child statues of limitations cross-reference corrections and other revisions; suspension of concealed carry license if person is prohibited from possessing a dangerous weapon as a condition of release with a felony or misdemeanor charge (remedial legislation) - AB563

Sexual assault of a child statues of limitations cross-reference corrections and other revisions; suspension of concealed carry license if person is prohibited from possessing a dangerous weapon as a condition of release with a felony or misdemeanor charge (remedial legislation) - SB429

Sexual contact with a child: statute of limitations removed - AB265

Sexual contact with a child: statute of limitations removed - SB225

Statute of limitations modified in civil actions re motor vehicle insurance policy, death caused by a motor vehicle accident, and real or personal property damage - AB367

Statute of limitations modified in civil actions re motor vehicle insurance policy, death caused by a motor vehicle accident, and real or personal property damage - SB281

Wage claim revisions re filing and investigation, statute of limitations, increased wages a circuit court may order, interest, surcharges, costs, and attorney fees; written statement disclosing terms of employment required, damages provision; unpaid wage claim judgment disclosure by occupational or professional license applicant - SB398

limited liability company _llc_ Limited liability company (LLC), see Corporation

lincoln county Lincoln County

Bearskin State Trail expansion to the Hiawatha Trail funding [A.Sub.Amdt.1: Sec. 509zm] - AB40

lions clubs of wisconsin Lions Clubs of Wisconsin, see Organization, Miscellaneous

liquor Liquor, see Alcohol beverage -- Regulation

lirc LIRC, see Labor and Industry Review Commission