2019 Subject Index to Legislation

Retailer’s sales tax liability: DOR may disclose to successor - AB46

Retailer’s sales tax liability: DOR may disclose to successor - SB54

Retailers with physical location required to accept cash payment, forfeiture provision - AB364

Unattended firearms in a retail facility: storage requirements - AB415

WEDC report on plan to support major industries adversely affected by 2020 public health emergency [Sec. 105 (26m)] [A.Amdt.4: forest products industry added] - AB1038

Wisconsin Propane Education and Research Council allowed to levy an assessment on odorized propane against certain retailers - AB665

Wisconsin Propane Education and Research Council allowed to levy an assessment on odorized propane against certain retailers - SB607

retail theft _shoplifting_ Retail theft (Shoplifting), see Crime and criminals

retirement _ private plans Retirement — Private plans

Examining Board of Architects, Landscape Architects, Professional Engineers, Designers, and Professional Land Surveyors required to promulgate rules re retired credential holder exemption from continuing education requirements but maintain professional title - AB163

Examining Board of Architects, Landscape Architects, Professional Engineers, Designers, and Professional Land Surveyors required to promulgate rules re retired credential holder exemption from continuing education requirements but maintain professional title [S.Sub.Amdt.1: further revisions] - SB156

Private sector retirement security plan committee: DETF to establish, report required [Sec. 9113 (4); original bill only] - AB56

Private sector retirement security plan committee: DETF to establish, report required [Sec. 9113 (4)] - SB59

retirement _ protective service Retirement — Protective service

County jailers classified as protective occupation participant status for WRS purposes, MERA provision - AB5

County jailers classified as protective occupation participant status for WRS purposes, MERA provision - SB5

Law enforcement and fire fighter WRS annuitants who return to work with a WRS participating employer: exception to suspension of annuity payment requirement - AB157

Law enforcement and fire fighter WRS annuitants who return to work with a WRS participating employer: exception to suspension of annuity payment requirement - SB149

WRS annuitant who was a correctional officer or protective occupation participant at retirement allowed to return to WRS covered position and not suspend annuity, conditions specified - AB1033

WRS annuitant who was a correctional officer or protective occupation participant at retirement allowed to return to WRS covered position and not suspend annuity, conditions specified - SB911

retirement _ public Retirement — Public, see also Retirement System, Wisconsin

Federal pension benefits of certain retired federal employees exempt from taxation up to set amount - SB336

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB221

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB640

retirement _ teacher Retirement — Teacher

WRS teacher annuitants who return to work: exception to suspension of annuity; JSCRS appendix report - AB698

WRS teacher annuitants who return to work: exception to suspension of annuity; JSCRS appendix report - SB627

WRS teacher annuitants who return to work: exception to suspension of annuity [Sec. 408-411, 413, 9313 (1); original bill only] - AB56

WRS teacher annuitants who return to work: exception to suspension of annuity [Sec. 408-411, 413, 9313 (1)] - SB59

retirement system wisconsin Retirement System, Wisconsin

County jailers classified as protective occupation participant status for WRS purposes, MERA provision - AB5

County jailers classified as protective occupation participant status for WRS purposes, MERA provision - SB5

Creditable military service under WRS: revisions re DOC employees - AB164

Creditable military service under WRS: revisions re DOC employees - SB154

Law enforcement and fire fighter WRS annuitants who return to work with a WRS participating employer: exception to suspension of annuity payment requirement - AB157

Law enforcement and fire fighter WRS annuitants who return to work with a WRS participating employer: exception to suspension of annuity payment requirement - SB149

WRS annuitant returning to public service in a critical position during the 2020 public health emergency may elect to not suspend annuity, waiting period reduced [Sec. 4-12, 79] - AB1038

WRS annuitant returning to public service in a critical position during the 2020 public health emergency may elect to not suspend annuity, waiting period reduced [Sec. 4-12, 79] - SB932

WRS annuitant who was a correctional officer or protective occupation participant at retirement allowed to return to WRS covered position and not suspend annuity, conditions specified - AB1033

WRS annuitant who was a correctional officer or protective occupation participant at retirement allowed to return to WRS covered position and not suspend annuity, conditions specified - SB911

WRS annuity or lump sum payment: DETF to withhold money to satisfy restitution order, crimes specified; JRCCP may report - AB257

WRS annuity or lump sum payment: DETF to withhold money to satisfy restitution order, crimes specified; JRCCP may report - SB233

WRS changes (remedial legislation) - AB880

WRS changes (remedial legislation) - SB802

WRS revisions re minimum retirement age, annuitant who is rehired and elects not to suspend annuity, and minimum break in service between terminating covered employment and returning to covered employment; DETF report required; JSCRS appendix report - AB670

WRS revisions re minimum retirement age, annuitant who is rehired and elects not to suspend annuity, and minimum break in service between terminating covered employment and returning to covered employment; DETF report required; JSCRS appendix report - SB612

WRS teacher annuitants who return to work: exception to suspension of annuity; JSCRS appendix report - AB698

WRS teacher annuitants who return to work: exception to suspension of annuity; JSCRS appendix report - SB627

WRS teacher annuitants who return to work: exception to suspension of annuity [Sec. 408-411, 413, 9313 (1); original bill only] - AB56

WRS teacher annuitants who return to work: exception to suspension of annuity [Sec. 408-411, 413, 9313 (1)] - SB59

retirement systems joint survey committee on Retirement Systems, Joint Survey Committee on, see Legislature — Retirement Systems, Joint Survey Committee on

retraining of employees Retraining of employees, see Unemployment — Relief measures

revenue bonds Revenue bonds, see Debt, Public

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

2019 personal property aid distribution to taxing jurisdictions: overpayment or underpayment corrections by DOR - AB934

2019 personal property aid distribution to taxing jurisdictions: overpayment or underpayment corrections by DOR - SB797

Commercial property tax assessments: request for and submission of certain documents, DOR duties - AB903

Commercial property tax assessments: request for and submission of certain documents, DOR duties - SB97

Common carrier transporting alcohol beverages into and delivering within the state: report to DOR required - AB91

Conduit bonding commission revisions re LAB audits and fee to fund a property tax credit - AB630

Conduit bonding commission revisions re LAB audits and fee to fund a property tax credit - SB570

Cost-sharing re property tax assessments: convening a joint board of assessment provisions created and interest may be charged back to all taxing jurisdictions - AB901

Cost-sharing re property tax assessments: convening a joint board of assessment provisions created and interest may be charged back to all taxing jurisdictions - SB95

Debt owed to state agencies: DOR authorized to collect from lottery prizes [Sec. 996, 997, 2065-2067, 9437 (5); original bill only] - AB56

Debt owed to state agencies: DOR authorized to collect from lottery prizes [Sec. 996, 997, 2065-2067, 9437 (5)] - SB59

DOR auditing activity re 2017 WisAct 59 extended [A.Sub.Amdt.1: Sec. 9137 (1p)] - AB56

DOR may issue Class ``B” and ``Class B” permits for motor vehicle racetrack grounds; caterer may make retail sales of alcohol beverages on racetrack grounds; permissible hours of sale for retail sales by a brewer set - AB434

DOR may issue Class ``B” and ``Class B” permits for motor vehicle racetrack grounds; caterer may make retail sales of alcohol beverages on racetrack grounds; permissible hours of sale for retail sales by a brewer set - SB395

DOR required to maintain a website displaying information re GPR collection and purposes for which it was spent, DOA duties - AB173

Farm buildings and other improvements: income and franchise tax credit for property taxes created - AB873

Farm buildings and other improvements: income and franchise tax credit for property taxes created - SB818

General transportation aids program: penalty revised for towns that file necessary documentation within 30 days past the deadline - AB184

General transportation aids program: penalty revised for towns that file necessary documentation within 30 days past the deadline - SB167

GPR collected and purposes for which amounts are spent: DOR to maintain a website to display this information, DOA to assist - SB90

Health insurance premiums for surviving spouse and dependent children of law enforcement officer who dies in the line of duty: political subdivision and Marquette University required to pay, conditions set; reimbursement filed with PSC [S.Sub.Amdt.2: further revisions, state and UW Board of Regents added as employers, fire fighters, and EMS practitioners added to covered spouses, report premiums to DOR for increase in county and municipal aid adjustments, PSC provision removed] - SB266

Individual income tax rates increased and brackets expanded from 4 to 5; one-time general program operations appropriation for UW System; DOR duties - AB969

Information sharing agreement between WEDC and DOR, confidentiality provision [Sec. 981, 982; original bill only] - AB56

Information sharing agreement between WEDC and DOR, confidentiality provision [Sec. 981, 982] - SB59

Interest and penalties due on general fund taxes or taxes and fees deposited in the transportation fund: Secretary of DOR may waive on case-by-case basis if failure to file is due to effects of 2020 public health emergency [Sec. 105 (14)] - AB1038

Interest and penalties due on general fund taxes or taxes and fees deposited in the transportation fund: Secretary of DOR may waive on case-by-case basis if failure to file is due to effects of 2020 public health emergency [Sec. 105 (14)] - SB932

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - AB754

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB720

Manufacturing income limit re manufacturing and agriculture tax credit; revenue increase used for one-time increase to school districts for special education, DOA and DOR duties - AB968

Manufacturing income limit re manufacturing and agriculture tax credit; revenue increase used for one-time increase to school districts for special education, DOA and DOR duties - SB876

Marijuana: recreational use and medical use permitted; excise tax, labor peace agreement, registry ID cards, compassion centers, operating a motor vehicle under the influence, fair employment law, insurance, UI, and public assistance provisions; DATCP, DHS, and DOR duties; JRCCP may report - AB220

Marijuana: recreational use and medical use permitted; excise tax, labor peace agreement, registry ID cards, compassion centers, operating a motor vehicle under the influence, fair employment law, insurance, UI, and public assistance provisions; DATCP, DHS, and DOR duties; JRCCP may report - SB377

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties [A.Sub.Amdt.1: further revisions, application of tax rate reductions modified; A.Amdt.2: ``marketplace provider" definition modified; A.Amdt.3: tax rate reduction calculations modified; A.Amdt.4: audit of marketplace provider modified; A.Amdt.5: one-time reduction from total tax due provision added] - AB251

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties - SB243

Medical marijuana program created, license provisions; Medical Marijuana Regulatory Commission created and attached to DOR; excise tax, criminal provisions, Prescription Drug Monitoring Program, fair employment law, UI, and WC provisions; JRCCP may report - AB750