Acts Index

franchise _ taxation Franchise — Taxation

Beginning farmer and farm asset owner refundable tax credits created; requirements set [Sec. 627, 1540d, 1584, 1589b, 1593b, 1598d, 1625d, 1667, 1677b, 1686, 1702d, 1733, 1741b, 1873d, 1974] -  Act 28

Biodiesel fuel production tax credit: effective date delayed [Sec.1554d, 1643d, 1709d] -  Act 28

Corporate income and franchise tax: combined group tax credit sharing [Sec. 1621km, Ld, 9343 (21b)]  -  Act 28

Corporate income and franchise tax: combined reporting technical and minor policy changes [Sec. 1537, 1538b-1539d, 1599d, 1619, 1620b-1621e, 1621f-1621k, L, m-r, 1798, 9343 (21b)] -  Act 28

Corporate income and franchise tax: election to include members of controlled group in combined report [Sec. 1621eb, 9343 (21b)] -  Act 28

Dairy and livestock farm investment credit extended and amount claimed increased -  Act 294

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 18, 19, 90-99, 137-146, 181-190, 798, 799] -  Act 2

Early stage seed and angel investment credits: amount an individual may claim revised [Sec. 9, 101-105, 152, 153, 196, 197, 219, 223, 789-797, 9310 (1)] -  Act 2

Early stage seed and angel investment credits: required investment holding time revised [Sec. 1575, 1579, 1659, 1725]  -  Act 28

Early stage seed and bona fide angel investment credits revisions re: limits that may be claimed in 2010 and beyond, reallocation of credits, investment in a business outside this state, and JCF provision [partial veto] -  Act 265

Enterprise zone business that purchases tangible personal property, items, property, goods, or services from Wisconsin vendors: Comm.Dept to certify for tax benefits  -  Act 267

Enterprise zone revisions, Comm.Dept duties, definitions, and income and franchise tax credit re payroll provisions  -  Act 11

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)]  -  Act 28

Film production tax credit program changes re new refundable production services and company investment; provision re salary, wages, and non-labor expenses; ``production expenditures" and ``accredited production" defined; electronic games approved by Comm.Dept included; report required [for section numbers and vetoes, see entry under ``Income tax — Credit"] -  Act 28

Food processing plant and food warehouse investment credit created; Comm.Dept cannot certify if the taxpayer has hired an alien [partial veto] -  Act 295

Historic building rehabilitation: tax credit provisions [Sec. 823, 1585-1588, 1663-1666, 1729-1732, 9343 (17)]  -  Act 28

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report  -  Act 161

Jobs Tax Benefit created [Sec. 620, 1540d, 1569, 1593b, 1598d, 1625d, 1654, 1677b, 1688d, 1702d, 1720, 1741b, 1873d, 3070, 9110 (6), (7), 9443 (11)] -  Act 28

Meat processing facility investment credit created [Sec. 17, 85, 100, 109, 113, 114, 132, 147, 165, 169, 177, 191, 207, 541, 800] -  Act 2

Postsecondary education credit created re businesses that pay tuition for an individual to attend university, college, or technical college -  Act 265

Records re income, franchise, or sales tax returns: penalties for failure to provide; standard response time, standard for noncompliance, and penalty waivers to be set by rule [Sec. 1796, 1854] -  Act 28

Related corporations required to file combined report for state income and franchise tax purposes and calculate state tax liability based on all business activity [Sec. 74-84, 86-88, 110, 111, 115-131, 133-135, 148-151, 157, 158, 166-168, 170-176, 178, 179, 192-195, 208-214, 9343 (1)]  -  Act 2

Research conducted in this state: super research and development tax credit created [Sec. 1597, 1624, 1635, 1656, 1669, 1690, 1722, 1734] -  Act 28

Taxpayer's sales factor for tax purposes: provision re percent of sales of certain tangible personal property (throwback sales) [Sec. 1537, 1619, 1798, 9343 (21b) (a)]  -  Act 28

Technology zones tax credit re net income calculations for insurance companies subject to franchise tax [Sec. 1702d, 1827, 9343 (15), 9443 (10)] -  Act 28

Unpaid tax: interest waivers for disasters and certain casualty losses [Sec. 1536, 1572, 1590, 1618, 1636, 1668, 1700, 1701, 1778, 1783, 9343 (11), (12)] -  Act 28

Woody biomass harvesting equipment: income and franchise tax credit created; definition provisions and Comm.Dept duties -  Act 269

fraternal insurance Fraternal insurance, see Insurance — Fraternal

fraud Fraud, see also Advertisement — Fraudulent

Child care provider: prohibition from being licensed, certified, or contracted with re conviction or adjudicated delinquent of specified crimes; frequency of criminal history search increased, sex offender registry provision; revocation or suspension of license, certification, or contract required re conviction of or pending serious criminal charges, W-2 payment provision; fraudulent W-2 activity reporting requirements; ineligibility for Wisconsin Shares child care subsidies and use of recovered funds to detect fraud  -  Act 76

``College" or ``university" may not be used in a school name unless the school awards an associate or higher degree and has certain accreditation; ``state" and ``Wisconsin" may not be used in a school name if the school is not affiliated with the U.W. System or TCS; false academic credentials, definitions, EAB duties, employment discrimination, and penalty provisions; JRCCP report -  Act 300

Customer access to toilet facility for use by employees of a retail establishment: persons with certain medical conditions allowed to use under set conditions; forfeiture, civil liability immunity, forged statement, and ID card provisions  -  Act 198

Fraud by W-2 participants: notification to DCF and DHS of date program established and amounts recovered; use of moneys set [Sec. 489, 494, 1257-1262, 1263-1265, 1266, 9308 (2), (2f)] -  Act 28

Milwaukee County income maintenance funding provided; DHS to provide JCF copies of reports documenting the program management; DOJ investigation re county administrative fraud [Sec. 9122 (5x), 9130 (1q)] [9130 (1q) — vetoed]  -  Act 28

MPCP payments to schools barred from the program: laws modified [Sec. 244s, 2295g, h, 9439 (3c)] [vetoed]  -  AB-75

Residential real estate transaction: tort action against the transferor (seller) for fraud or intentional misrepresentation permitted; definition provision -  Act 4

Viatical settlement law revisions and term changed to ``life settlement" -  Act 344

freedom of speech and press Freedom of speech and press

News persons: limiting disclosure of information gathered by -  Act 400

fte _full_time equivalent position_ FTE (Full-time equivalent position), see Public employee

fuel Fuel, see also Energy conservation; Gasoline; Petroleum

Biodiesel fuel production tax credit: effective date delayed [Sec.1554d, 1643d, 1709d] -  Act 28

Biofuels: financial assistance for biorefinery, ``agricultural use" definition revised, Bioenergy Advisory Council, forestry diversification program, Biofuels Production Facility Regulatory Review, marketing orders, personal renewable fuel production and use, income tax credit for blender pumps, offering unblended gasoline to motor fuel dealers, renewable motor vehicle fuel sales goals, state fleet provisions; reports required; OEI, DATCP, DNR, Comm.Dept, and DOR duties; JSCTE appendix report -  Act 401

Carbon monoxide detector requirements for buildings with one or two dwelling units, exceptions and building inspector provisions -  Act 158

Chartered fishing boats: sales and use tax exemption created for fuel consumed during business operations [Sec. 1849m, 9443 (8d)] -  Act 28

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)]  -  Act 28

Personal renewable fuel production and use: certain tax, fee, and license exemptions -  Act 401

PSC authority re electric public utility fuel cost plan -  Act 403

Renewable and alternative fuels: OEI to promote use of in state owned and operated vehicles -  Act 401

Renewable resource credit based on use of solar energy, geothermal energy, biomass, biogas, synthetic gas, densified fuel pellets, or fuel produced by pyrolysis of organic or waste material that displaces the use of electricity created; PSC duties set -  Act 406

Weights and measures program changes re vehicle scales and liquid petroleum gas meters [Sec. 178, 2038-2068, 9103 (1), (2)] -  Act 28

fuel tax Fuel tax, see Gasoline — Taxation

full_time equivalent position _fte_ Full-time equivalent position (FTE), see Public employee

funeral and funeral director Funeral and funeral director

Funeral and burial expenses for decedents who, during life, received certain public assistance: maximum amount a county department may contribute increased  -  Act 393

furlough Furlough, see Public employee — Hours of labor

g - G -

gab GAB, see Government Accountability Board

gambling Gambling, see also Bingo; Indian gaming and compacts; Racing

Consideration for purpose of gambling does not include an employee's referral of a potential customer to the employee's employer -  Act 354

Raffle: annual limit on Class B raffle revised -  Act 317

Raffle license: ``local organization" definition modified re geographical area -  Act 316

Raffle ticket regulations -  Act 315

game Game

Elk hunting license processing fee increased; deposit in appropriation for elk management [Sec. 266m, 697]  -  Act 28

Fur-bearing animals: revisions re possession of green skin; selling, buying, bartering, or trading certain animal carcasses; metal identification tag on traps; DNR provisions  -  Act 38

game _ hunting Game — Hunting

Deer hunting with bow and arrow and license issued during open deer bow hunting season: three day waiting period repealed -  Act 385

Fur-bearing animals: revisions re possession of green skin; selling, buying, bartering, or trading certain animal carcasses; metal identification tag on traps; DNR provisions  -  Act 38

Hunting and firearm possession revisions re accompaniment of hunters under age 16, hunting with a crossbow on certain lands, and age restriction on possession of firearm for target practice; hunting mentorship program established and minimum hunting age lowered; hunting approval fee provision  -  Act 39

Nonresident archer hunting license: hunting with a crossbow permitted if nonresident is age 65 or older  -  Act 48

game _ hunting license Game — Hunting license

Airgun and crossbow use for hunting under certain licenses authorized -  Act 119

Bobcat permit processing fee increased [Sec. 695, 696, 9437 (5)]  -  Act 28

Class B bear hunting license: privileges expanded re shooting a bear in certain circumstances, dog training, and license exemption for youth under age 16 and on set days in August; extended season around Labor Day established, sunset provision [vetoed] -  AB-371

DNR walk-in service centers: staffing and funding revisions [Sec. 9137 (6q)] -  Act 28

Elk hunting license processing fee increased; deposit in appropriation for elk management [Sec. 266m, 697]  -  Act 28

Hunting and firearm possession revisions re accompaniment of hunters under age 16, hunting with a crossbow on certain lands, and age restriction on possession of firearm for target practice; hunting mentorship program established and minimum hunting age lowered; hunting approval fee provision  -  Act 39

Podiatrists: civil liability immunity for providing aid at certain athletic events, privileged communication with patients, certify to DOT that applicant is fit to teach driving, may diagnose illness or injury for DVA purposes, may submit statement for specialized hunting permit, added to list of enumerated providers of sickness care, insurers to give equal weight to certifications of disability by, added to list of free choice providers for persons eligible for MA; Podiatrists Affiliated Credentialing Board renamed Podiatry Affiliated Credentialing Board [vetoed] -  AB-273

Podiatrists: civil liability immunity for providing aid at certain athletic events, privileged communication with patients, certify to DOT that applicant is fit to teach driving, may diagnose illness or injury for DVA purposes, may submit statement for specialized hunting permit, added to list of enumerated providers of sickness care, insurers to give equal weight to certifications of disability by, added to list of free choice providers for persons eligible for MA; Podiatrists Affiliated Credentialing Board renamed Podiatry Affiliated Credentialing Board  -  Act 113

game bird Game bird, see also Poultry

Airgun and crossbow use for hunting under certain licenses authorized -  Act 119

game warden Game warden, see Fish and game warden

gaming Gaming, see Gambling; Indian gaming and compacts

garage Garage

Towing and hauling motor vehicles by tow truck: sales and use tax imposed [Sec. 1839, 1839b, 9443 (14q)]  -  Act 28

Towing and storage lien revisions -  Act 201

garbage and refuse disposal Garbage and refuse disposal, see Solid waste management