2017 Subject Index to Legislation

Net operating and business loss carry-forward and carry-back [Sec. 1024, 1083, 1108, 1152, 9338 (10)] - AB64

Net operating and business loss carry-forward and carry-back [Sec. 1024, 1083, 1108, 1152, 9338 (10)] - SB30

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3); original bill only] - AB64

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3)] - SB30

Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - AB64

Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - SB30

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - AB176

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - SB121

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits [A.Sub.Amdt.2: further revisions, recognition period for build-in gains tax and Multistate Tax Commission Audit Program removed, adds 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] - AB259

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits - SB203

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, and outstanding deductions, civil claim for damages, and taxation exemption provisions; option to elect health care coverage plans through GIB created - AB548

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, and outstanding deductions, civil claim for damages, and taxation exemption provisions; option to elect health care coverage plans through GIB created - SB456

income tax _ credit Income tax — Credit

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774; original bill only] - AB64

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774] - SB30

Business development tax credit: WEDC may exceed annual limits under set conditions and with JCF approval; early stage business investment program provision [A.Sub.Amdt.1: Sec. 1035x, 1040g, p, 1083x, 1086m, 1108x, 1111m, 1774e-k, 1779m, n] - AB64

Certified nursing assistant (CNA) training costs: individual income tax credit created - AB757

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB860

Credit for taxes paid to other states revised [A.Sub.Amdt.1: Sec. 1044p-u, 9338 (3t)] - AB64

Early stage seed and angel investment credits: refund provision - AB39

EITC and homestead tax credit eligibility limitation [Sec. 1050, 1116-1118, 1125, 9338 (16); A.Sub.Amdt.1: further revisions, EITC provision removed, deletes 1050] - AB64

EITC and homestead tax credit eligibility limitation [Sec. 1050, 1116-1118, 1125, 9338 (16)] - SB30

EITC for recently married tax filers [Sec. 1048; original bill only] - AB64

EITC for recently married tax filers [Sec. 1048] - SB30

EITC: percent of federal credit eligible individuals may claim on state taxes modified [Sec. 1046, 1047; original bill only] - AB64

EITC: percent of federal credit eligible individuals may claim on state taxes modified [Sec. 1046, 1047] - SB30

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 - Jr8 AB5

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 - Jr8 SB5

EITC rate changed for taxable years beginning after 2017 - AB970

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB726

Emergency responder individual income tax credit created - SB32

Employer contributions to employee’s college savings account: corporate income and franchise tax credit created [S.Amdt.1: individual income tax credit provisions added] - SB75

Entrepreneurial tax credit access grants created - AB166

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - AB631

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - SB528

Freedom to Learn program created re grants to certain resident students enrolled in technical colleges or two-year UW System schools; manufacturing tax credit sunsetted - SB735

Gear and equipment purchases and mileage expenses of emergency responders: individual income tax credit created, conditions set - SB33

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779; A.Sub.Amdt.1: further revisions, 1775g, m, deletes 1776, 1777, 1778, 1779] - AB64

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779] - SB30

Historic rehabilitation tax credit: limit on amount WEDC may certify increased - AB793

Historic rehabilitation tax credit: limit on amount WEDC may certify increased - SB668

Homestead tax credit changes re income, property tax, and threshold income maximums; index for inflation provision - AB350

Household and dependent care services: individual income tax credit created for certain expenses - AB43

Household and dependent care services: individual income tax credit created for certain expenses - SB37

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167; original bill only] - AB64

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167] - SB30

Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - AB869

Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - SB706

Mattress recycling business: income and franchise tax credit created - SB106

Medical debt re costs for care of a spouse who dies: refundable individual income tax credit created - AB995

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - AB177

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - SB112

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049; original bill only] - AB64

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049] - SB30

Nonrefundable individual income tax credit for taxpayers below certain income thresholds created; fifth individual income tax bracket created - AB172

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - AB963

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - SB859

Parent of a stillbirth: refundable individual income tax credit created - AB195

Parent of a stillbirth: refundable individual income tax credit created - SB138

Personal property taxes paid by a small business: nonrefundable individual income tax credit and corporate income and franchise tax credit created - AB896

Replacement of public water system service lines containing lead: DNR program to provide financial assistance to municipalities and nonrefundable individual income tax credit and levy limit exception created, water service rates provision - AB964

Replacement of public water system service lines containing lead: DNR program to provide financial assistance to municipalities and nonrefundable individual income tax credit and levy limit exception created, water service rates provision - SB785

Research income and franchise tax credits made partially refundable [A.Sub.Amdt.1: Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - AB64

School district portion of property tax assessment for claimants over set age: refundable individual income tax credit created - AB892

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - AB64

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - SB30

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - AB64

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - SB30

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - AB951

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - SB854

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - AB143

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - SB91

Working families tax credit: must be full-year residents to be eligible [Sec. 1041, 9338 (5); A.Sub.Amdt.1: further revisions, provisions changed to sunset, 1041e, deletes 1041, 9338 (5)] - AB64

Working families tax credit: must be full-year residents to be eligible [Sec. 1041, 9338 (5)] - SB30

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - AB239

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17); original bill only] - AB64

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - SB208

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17)] - SB30

income tax _ deduction Income tax — Deduction, see also Capital gains tax; Corporation — Taxation; Homestead — Exemption

Adoption expenses re other states and countries: income tax subtraction modified to include [A.Sub.Amdt.1: Sec. 1016v, 9338 (13i)] - AB64

Adoption-related expenses: individual income tax deduction eligibility requirements revised - AB208

Adoption-related expenses: individual income tax deduction eligibility requirements revised - SB157

Alternative minimum tax repealed [A.Sub.Amdt.1: Sec. 1035m-p, 1036e-1037be, t, 1038m-r, 1040e, h, 1041s, 1050p-u, 1051g-1052u, 1088u, 1113u, 1125s, 1162m, n, 9338 (13p)] - AB64

Broadband expansion grant program revisions, reports and LAB provisions; eliminated requirement that local governments prepare a report before holding a public hearing on an ordinance or resolution authorizing a telecommunications, video, or broadband service facility; manufacturing and agricultural tax credit cannot be claimed on income over set amount - SB847

Federal pension benefits of certain retired federal employees exempt from taxation - AB1023

Higher education debt of small farm operators: reimbursement program and Small Farm Higher Education Debt Council created, DATCP and HEAB duties; individual income tax deduction created; LAB report required - AB284

Higher education debt of small farm operators: reimbursement program and Small Farm Higher Education Debt Council created, DATCP and HEAB duties; individual income tax deduction created; LAB report required - SB214

Immediate family of law enforcement officer or firefighter killed in the line of duty: income tax exemption for amounts received to pay for expenses related to the death - AB619

Immediate family of law enforcement officer or firefighter killed in the line of duty: income tax exemption for amounts received to pay for expenses related to the death - SB664