Health savings accounts: federal law adopted for income and franchise tax purposes; penalty for withdrawing from a medical savings account to deposit into a health savings account prohibited [vetoed] -  AB-4
Internal revenue code update [Sec. 1263-1271, 1289-1291, 1314-1318, 1323-1340, 1355-1363, 1387-1404, 1698, 2094, 9141 (1), 9341 (2), (3), (4)] -  Act 25
Personal information disclosure to DOR: DOT, DRL, and DWD to provide; state agencies issuing occupational licenses included [Sec. 1194, 1446, 1464, 1733, 2252, 2253, 2261-2263, 2284] -  Act 25
Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT -  Act 49
Withholding from nonresident members of pass-through entitites required [Sec. 1431, 9341 (5)] [1431 — partial veto] -  Act 25
income tax _ creditIncome tax — Credit
Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [Sec.1286Lm, 1311ia, 1312o, 9341 (4k)] [vetoed] -  AB-100
Bona fide angel investment credit and early stage seed investment income and franchise tax credit revisions  -  Act 97
Claiming tax credits under the community, enterprise, and agricultural development zones [Sec. 451, 1293, 1294, 1297, 1300, 1365-1369, 1371, 1408-1412, 1414, 9341 (8)]  -  Act 25
Earned income tax credit appropriation: utility public benefits fund repealed [Sec. 452, 452h] -  Act 25
Film production companies: income and franchise tax credits created; DOR and Comm.Dept provisions  -  Act 483
HIRSP changes; HIRSP Authority and Health Care Tax Credit Program created; reports and LAB provisions  -  Act 74
Internet equipment used for broadband market: income and franchise tax credits and sales and use tax exemptions created -  Act 479
Livestock farm modernization or expansion provisions created; livestock and poultry definitions provided, farm-raised pheasants included [Sec. 1306-1311e, 1377-1382e, 1420-1425e]  -  Act 25
Private school and homeschool tax credit created [Sec. 451u, 1311p, 1312m, u, 9341 (10p)] [vetoed]  -  AB-100
Rural enterprise development zones: Comm.Dept authorized to designate; tax credits created [partial veto]  -  Act 361
Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT -  Act 49
Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  Act 72
Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [Sec.1286Lm, 1311ia, 1312o, 9341 (4k)] [vetoed] -  AB-100
College tuition expenses: specific figure for individual income tax deduction replaced by formula figure to be set by Regents [Sec. 1288, 9341 (15)] -  Act 25
Farm property: computing expense deductions and amortization and depreciation for income and franchise tax purposes revised -  Act 362
HIRSP administration transferred to private, nonprofit organization; new board created, duties defined; report required [Sec. 156w, 320p, r, 522c, 535m-r, 1286c, 1354L, 1406f, 2032m-2063c, 2429c-r, 9121 (13p), 9221 (3p), 9321 (4L), (4p), 9341 (19p), 9421 (5p)] [vetoed]  -  AB-100
HIRSP assessments: tax credit for [Sec. 1311i, 1312r, 1319m, 1354m, 1385h, p, 1386m, 1406m, 1428k, p, 1474q, s, 1686f] [vetoed] -  AB-100
Medical care insurance paid by certain persons: individual income tax deduction created [Sec. 1286e, 1288e-h, 1311g, 9341 (2m)] -  Act 25
Social security benefits: 3-year phase-in for exemption from taxation [Sec. 1286gm-jm] [1286hm-jm — partial veto] -  Act 25
income tax _ delinquentIncome tax — Delinquent
Internet listing of delinquent taxpayers: DOR required to establish posting of; list limited to debts over $25,000.00; separate page for 100 largest accounts; public requests and corporate tax provisions [Sec. 1431s, 1432c, 1456c, 1474c, 1657c, 2012c, 2013c, 9441 (3)] -  Act 25
Law license revocation, suspension, or denial re tax delinquency [Sec. 1460-1463, 1465-1467, 9341 (1)]  -  Act 25
income tax _ rateIncome tax — Rate
Health savings accounts: federal law adopted [Sec. 1432m, 1450g, 9341 (5m)] [vetoed] -  AB-100
income tax _ refundIncome tax — Refund
Debt related to property tax: county or municipality may certify to DOR for setoff from state tax refunds; definition provision -  Act 454
Debts owed to state agencies: procedure re DOR withholding tax refund [Sec. 1434] -  Act 25
MA and Badger Care incorrect payments based on failure to report nonfinancial information: recovery by DHFS permitted; report to DOR re setoff against tax refund [Sec. 1167-1173, 1198, 1199, 9321 (5)] -  Act 25
income tax _ returnIncome tax — Return
Campaign finance law revisions re 2001 WisAct 109: provisions deleted re Elections Board authority to allocate percentage of income tax returns to WECF -  Act 178
Fire fighters memorial: individual income tax checkoff created; net donations provision -  Act 323
Multiple sclerosis programs: individual income tax checkoff created; report from National Multiple Sclerosis Society required -  Act 71
Prostate cancer research programs: individual income tax checkoff created; DPI and U.W. System to administer the appropriation; Medical College of Wisconsin, Inc. and U.W. Comprehensive Cancer Center to receive moneys; annual reports required -  Act 460
Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  Act 72
Veterans trust fund donation by individual income tax checkoff [Sec. 439, 1313, 9341 (9)] -  Act 25
indian gaming and compactsIndian gaming and compacts
American Indian veterans benefits service coordinator position: funding shift from veterans trust fund to Indian gaming receipts [Sec. 376, 377m, 382m, 422, 423g, 824m]  -  Act 25
Badger Care, prescription drug assistance, and MA: 2004-05 GPR appropriations revised; MA trust fund and Ho-Chunk Nation Indian gaming payments provisions  -  Act 2
Gaming economic development and diversification grant programs: Comm.Dept may contract directly with entity assisting the grantee [Sec. 2352, 2357] -  Act 25
Indian gaming establishment re proposed location on certain Indian lands: Governor may not concur with U.S. Secretary of the Interior's decision unless the legislature first concurs by joint resolution [vetoed] -  AB-461
Indian gaming receipts appropriation: use for wastewater treatment at Jackson Correctional Institution and for state aid for the arts [Sec. 163, 290, 291, 417, 427, 428, 743, 744, 9409 (1)] -  Act 25
indians and tribal issuesIndians and tribal issues
American Indian veterans benefits service coordinator position: funding shift from veterans trust fund to Indian gaming receipts [Sec. 376, 377m, 382m, 422, 423g, 824m]  -  Act 25
Concealed weapon licensing system created; active duty or retired law enforcement officer permitted to carry a concealed firearm, ID card provision; DOJ to consider mental health status re background checks for handgun purchases; grants for shooting ranges; reports required; DOT duties specified [vetoed] -  SB-403
County law enforcement services and county tribal law enforcement grant programs transferred from OJA to DOJ [Sec. 87t-88b, 416g, h, 423m, 424b, 2086s, 2088m, 9101 (10r)]  -  Act 25
Family Care resource centers and care management organizations: DHFS authority to contract with certain entities to provide, JCF approval; pilot project requirements integrated into contract requirements; provisions re DHFS use of capitation payments re long-term care services, self-directed services option, evaluations, and increased funding for reimbursement for certain care provided by nursing homes; annual report re certain relocations or diversions required  -  Act 386
Family planning services funding preference [Sec. 2133c-p] [vetoed] -  AB-100
Female offender reintegration program grants [Sec. 880] -  Act 25
Fisheries management within the Lac du Flambeau reservation: DNR to make annual payment [Sec. 271, 579, 580]  -  Act 25
Funeral, cemetery, and burial expense reimbursement to counties or tribal governing body authorized if certain conditions are met [Sec. 1191, 1191c, 9321 (9e), 9421 (12e)]  -  Act 25
Indian gaming receipts appropriation: use for wastewater treatment at Jackson Correctional Institution and for state aid for the arts [Sec. 163, 290, 291, 417, 427, 428, 743, 744, 9409 (1)] -  Act 25
Kickapoo Reserve Management Board membership revised -  Act 396
Municipal revenue sharing agreement: county may enter into with another county, municipality, or federally recognized American Indian tribe or band -  Act 98
Newborn child relinquished by parents and, after involuntary TPR is filed, is in DHFS custody: DHFS prohibited from petitioning juvenile or tribal court to transfer custody to county department or to tribe after certain amount of time  -  Act 296
Public health planning, services, and functions; reporting of communicable diseases; DHFS required to develop a public health agenda every 10 years and other duties specified; contracts between municipalities and Indian tribes or bands in other states authorized; DATCP provision  -  Act 198
Shaken baby syndrome and impacted babies prevention: CANPB to prepare informational materials and distribution requirements; training for day care providers; instruction in schools required; DHFS duties specified  -  Act 165
Tribal officials: public official exemption from lobbying law expanded to include -  Act 463
UI law revisions; study required -  Act 86
Airport development zone program created; loans, bonds, and income and franchise tax provisions  -  Act 487
DATCP grants re agricultural products and wastes as energy sources, reduction and use of agricultural wastes, and biochemical development; biennial appropriation from segregated agrichemical management fund; grants specified re agricultural development and diversification, sustainable agriculture, and bio-industry grant program; bio-industry to include forestry waste and bio-diesel technologies; grant to Cashton Area Development Corporation [Sec. 145, 145j, 1751v, 1752, 1752d, 9103 (4d)] [1751v — partial veto]  -  Act 25
Development zone credit created for license fees paid by certain insurers -  Act 259
Enterprise development zones designated without JCF approval: cap set at 85 zones; credits to more than one business per zone allowed, at least half the certifications must be small businesses; creation with development zones restricted [Sec. 2418m-2419m] [2419 — partial veto; 2419m — vetoed] -  Act 25
Enterprise development zones: limit on number Comm.Dept may designate increased [vetoed] -  SB-55
Gaming economic development and diversification grant programs: Comm.Dept may contract directly with entity assisting the grantee [Sec. 2352, 2357] -  Act 25
Grants, loans, or tax credits: repayment provisions re movement out of state [Sec. 2348m, 9308 (2q)]  -  Act 25
Higher education committee created to study public benefits, expansion of baccalaureate degrees, fostering economic development, research environment to develop intellectual properties, and develop new businesses [Sec. 9152 (9m)] [vetoed] -  AB-100
``Industrial development project" definition expanded; limitation on authority of industrial development agencies  -  Act 227
Manufacturers, distributors, sellers, and promoters of products may be held liable if injured party proves the specific product or chemically identical product that caused the injury was manufactured, distributed, sold, or promoted by the defendant, in addition to other considerations; relevant production period provisions [vetoed] -  SB-402
Manufacturing extension center: grants to technology-based organizations that provide support to  -  Act 180
Research and research facilities: tax credits modified re engine and vehicle design; alternative computation methods provided -  Act 452
Rural development loans with federal funding: DATCP authority [Sec. 144, 1743] -  Act 25
Rural enterprise development zones: Comm.Dept authorized to designate; tax credits created [partial veto]  -  Act 361
Special tool builder's lien created re metal fabrication tools; manufacturer's lien, right to destroy special tools, and definition provisions -  Act 336
U.W. System contracts with research companies: exception to prohibition of public officer or employee with a private interest in a public contract created; AG review required  -  Act 417
Wisconsin Development Fund restructured; grant dispersal specified re distressed areas and small businesses; merging of technology grant programs; biomedical technology alliance established [Sec. 150m, 153m, 155L, m, 2366m-2376m, 2407L, 9208 (2n), 9308 (1z)] [2407L, 9308 (1z) — partial veto; 2376j, L, m, — vetoed] -  Act 25
information system or technologyInformation system or technology, see Data processing
inheritance taxInheritance tax, see Estate tax
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