Wisconsin Legislature: Revenue, Department of

Whole grade sharing agreement: categorical aid; DPI report required [Sec. 208p, 1534p, 9135 (4p)] [vetoed] - Act 59

Wisconsin CASA Association: funding for DOJ grants increased, sunset eliminated, and report required - Act 255

Wisconsin Healthcare Stability Plan (WIHSP) created re state-based reinsurance program for health carriers, federal waiver required; OCI authority - Act 138

Wisconsin Results First Initiative Report: DOC to submit on biennial basis [Sec. 1849m] [vetoed] - Act 59

Workforce training grants (Fast Forward Program): use expanded for collaborative projects, teacher training, nursing training program, internship placement, and improved workforce retention; grant to support the Building Occupational Skills for Success (BOSS) program; report, sunset, and DWD duties [Sec. 398-399, 1397-1402, 1404, 1406, 9151 (1), (2), (5q), 9451 (2q)] - Act 59

residence requirementResidence requirement, see University of Wisconsin -- Tuition; Veteran

residential careResidential care, see Juvenile detention facility

residential propertyResidential property, see Housing

resortResort, see Recreation

restaurantRestaurant

Epinephrine auto-injectors: use and supply of by authorized individuals allowed; definition provision - Act 133

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - Act 17

restitution to crime victimRestitution to crime victim, see Crime victim

retail establishmentRetail establishment

Alcohol beverage licenses and permits and cigarette and tobacco products retailer licenses: application form signature and notarized requirements modified; corporate agent and false information penalty provisions - Act 289

Frozen foods manufactured at a retailer's off-site facility: sales and use tax exemption created, conditions specified [Sec. 1187] - Act 59

Highway projects funded with federal money and transfers of state and federal funding between highway programs, competitive bidding provision; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - Act 368

Private label credit card bad debt: effective date re sales tax return adjustments changed [Sec. 2265, 9438 (2)] [2265 -- partial veto] - Act 59

Retail food establishment that is a micro market: licensing, definition, and emergency rule provisions - Act 225

Retailer compensation for sale of lottery ticket or lottery share: GPR fund created [Sec. 469d] - Act 59

retirement _ private plansRetirement -- Private plans

Internal Revenue Code updates adopted; exclude from taxable income distribution from IRA to charitable organization [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 1160d, 9338 (1)] - Act 59

retirement _ protective serviceRetirement -- Protective service

WRS revisions re participating employee status, retirement annuity applications, and certain protective occupation participants waiving participation; form to cancel coverage under Wisconsin Public Employers Group Life Insurance Program; income continuation insurance coverage for UW System teachers (remedial legislation) - Act 362

retirement system, wisconsinRetirement System, Wisconsin

Domestic partnership benefits limited or eliminated re WRS and GIB [Sec. 705, 706, 708, 709, 710-725, 9314 (1), (2), 9414 (1)] - Act 59

revenue bondsRevenue bonds, see Bonds -- Municipal

revenue, department ofRevenue, Department of, see also specific subject

Alternative minimum tax repealed [Sec. 1035m-p, 1036e-1037be, t, 1038m-r, 1040e, h, 1041s, 1050p-u, 1051g-1052u, 1088u, 1113u, 1125s, 1162m, n, 9338 (13p)] [1052e -- partial veto; 1036h-1037be, t -- vetoed] - Act 59

Ambulatory surgical center assessment eliminated [Sec. 468, 543, 1664] - Act 59

Apportionment for broadcasters re income and franchise taxes, definition provision, DOR duties [Sec. 1002m, 1013d-i, 1057d, 1076d-k] - Act 59

Discovery procedure changes in court proceedings; class action procedural requirements; certain civil action statute of limitations revised; DOR and third-party audits re unclaimed property; interest rates for overdue insurance claims - Act 235

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140] - Act 59

DOR responsibility revisions re penalty for sales tax collected on nontaxable products after notification, property assessor certification, SSN on tax documents from employer to employee, and DOR notices delivered electronically option - Act 324

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Act 270

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127-1136, 1151, 9338 (13), (14), (15)] - Act 59

Forestation state property tax eliminated; conservation fund provision [Sec. 162, 180, 482, 483, 530-533, 726, 727, 998-1002, 9138 (1)] - Act 59

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1775m] [1775g -- partial veto] - Act 59

Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - Act 59

Interest on refunds issued for jobs tax credit, enterprise zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036, 1084, 1109, 9338 (11)] - Act 59

Levy limit of political subdivision may be increased if DOR recertifies a TID tax incremental base after territory is subtracted; attribution of state aid for personal property taxes to TIDs - Act 223

Lodging marketplace defined, required to register with DOR, and collect sales and room tax; limits on residential dwelling rental by political subdivisions prohibited, short-term rental provisions [Sec. 985L-r, 996g, 9331 (5t)] - Act 59

MPCP, Racine Parental Choice Program, statewide parental choice program, and Special Needs Scholarship Program changes - Act 36

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - Act 59

Personal property tax exemption for machinery, tools, and patterns; state aid payments to taxing jurisdictions, DOA and DOR duties [Sec. 480d, 632p, 984pg, q, 997j, 1210p, 1630d, 1635h, 1640d] - Act 59

Qualified child sales and use tax rebate and August sales tax holiday on eligible property for 2018 created [partial veto] - Act 367

Sales and use tax field audits: DOR to promulgate rules for the use of certain statistical sampling method [Sec. 1194d, e, 9138 (1f), 9438 (3f)] - Act 59

Tax-exempt computers: state aid payment revisions; DOR and sunset provisions [Sec. 997h, i, L-n, 1165d, 1210e-h, 1635d] - Act 59

Tax law changes re evidentiary standard to prove transaction has economic substance, reliance by taxpayer on past audits, IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes - Act 231

TID number 6 in Village of Kimberly: adopt resolution requesting DOR to redetermine the tax incremental base [Sec. 996j] - Act 59

TIF statutes technical changes - Act 15

revenue limits for schoolsRevenue limits for schools, see School -- Finance

revenue sharing, stateRevenue sharing, State, see Shared revenue

review of administrative rules, joint committee forReview of Administrative Rules, Joint Committee for, see Legislature -- Review of Administrative Rules, Joint Committee for

rib lake, village ofRib Lake, Village of, see Taylor County

right_of_wayRight-of-way, see Road

riparian restoration and rightsRiparian restoration and rights, see Waterways and water power

riversRivers, see Waterways and water power

roadRoad

Advertising signs placed on bus shelters on state trunk highways permitted - Act 37

Animal-drawn vehicle operated on highways: lighting requirements revised re amber or yellow lights and inclement weather - Act 228

ATV and UTV operation on highways: municipal ordinances authorizing permitted, conditions set - Act 87

Car-killed deer on STH: DNR disposal program repealed; DOT to contract with counties, municipalities, or private entities for removal [Sec. 292m, 362n, 578ym, 1222m] [578ym -- partial veto; 362n, 1222m -- vetoed] - Act 59

Highway under jurisdiction of a municipality or county transferred to DOT jurisdiction under set conditions [Sec. 984ht, i, 1216c-g, 9331 (3b), 9345 (4b)] - Act 59

Implements of husbandry and agricultural CMV (commercial motor vehicle): weight allowances and permitting sunset provisions repealed [Sec. 1900j-L, m-o, p-r] - Act 59

Municipal welcome sign erected in highway right-of-way allowed - Act 232

Weight limits on highways: heavy-duty vehicles equipped with idle reduction technology or natural gas fuel system may exceed under certain conditions; DOT report not required - Act 85

road _ construction and repairRoad -- Construction and repair

Completed major highway projects removed from TPC list of approved projects [Sec. 1213-1216] - Act 59

I 94 between USH 12 and STH 65 in St. Croix County: enumerated as a major highway development project [Sec. 1212m] [vetoed] - Act 59

Intelligent transportation systems and traffic control signals: funding sunset modified [Sec. 360-362] - Act 59

Local Roads Improvement Program: allocation revisions [Sec. 1231-1233] - Act 59

North leg of the Zoo Interchange project: DOT may not provide funding [Sec. 9145 (10d)] - Act 59

Replace-in-kind alternatives required re highway improvement project plans: DOT to study and provide cost estimate, definition provision [Sec. 1221m, 9345 (4t)] [vetoed] - Act 59

State highway program revisions re DOT project cost estimate for major highway projects and certain report to TPC, and cost-benefit analysis of certain DOT services - Act 247

State prevailing wage law and highway prevailing wage law repealed [Sec. 164, 178, 179, 981, 993-996, 1222, 1223, 1384-1395, 1444, 1452, 1453, 1762, 1769, 2249, 2262, 9352 (3), 9452 (2w)] [9452 (2w) -- vetoed] - Act 59

STH 154 rehabilitation in Sauk County [Sec. 9145 (10c)] [vetoed] - Act 59

STH 23 construction and rehabilitation work [Sec. 9145 (2i), (2j)] - Act 59

road _ countyRoad -- County

Highway under jurisdiction of a municipality or county transferred to DOT jurisdiction under set conditions [Sec. 984ht, i, 1216c-g, 9331 (3b), 9345 (4b)] - Act 59

Local Roads Improvement Program: allocation revisions [Sec. 1231-1233] - Act 59

road _ expresswayRoad -- Expressway

Boundary signs for Town of Lawrence along I 41: DOT to erect and maintain, contributions from interested parties provision [Sec. 1227d, er, p, t] - Act 59

I 94 between USH 12 and STH 65 in St. Croix County: enumerated as a major highway development project [Sec. 1212m] [vetoed] - Act 59

Tolling implementation study: DOT to contract for the study, report deadline [Sec. 9145 (6b)] [vetoed] - Act 59