2013 Subject Index to Legislation

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

literacy Literacy

Parental choice programs: laws revised re family income for pupil eligibility, per pupil payments, teacher licensure, reading readiness assessments, criteria for awarding a high school diploma, corporal punishment, procedure for the expulsion of pupils, regular building inspections, release of certain data, public inspection of certain records, school must be located in this state, school operating for two years before participating in parental choice, and meetings between school's governing board and pupils, prospective pupils, and their parents - AB377