Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - 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
income tax _ creditIncome tax -- Credit
Business development tax credit: WEDC may exceed annual limits under set conditions and with JCF approval; early stage business investment program provision [Sec. 1035x, 1040g, p, 1083x, 1086m, 1108x, 1111m, 1774e-k, 1779m, n] - Act 59
Credit for taxes paid to other states revised [Sec. 1044p-u, 9338 (3t)] - Act 59
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
Employer contributions to employee’s college savings account: individual and corporate income and franchise tax credits created - Act 197
Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1775m] [1775g -- partial veto] - Act 59
Historic rehabilitation tax credit: limit on amount WEDC may certify increased - Act 280
Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - Act 176
Research income and franchise tax credits made partially refundable [Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - Act 59
Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - Act 59
WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - Act 59
Working families tax credit sunset [Sec. 1041e] [vetoed] - Act 59
Adoption expenses re other states and countries: income tax subtraction modified to include [Sec. 1016v, 9338 (13i)] - Act 59
Alternative minimum tax repealed [Sec. 1035m-p, 1036e-1037be, t, 1038m-r, 1040e, h, 1041s, 1050p-u, 1051g-1052u, 1088u, 1113u, 1125s, 1162m, n, 9338 (13p)] [1052e -- partial veto;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
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
Itemized deductions credit for nonresidents: calculation modified [Sec. 1039, 9338 (12)] - Act 59
Olympic, Paralympic, and Special Olympics medals won by individuals: income tax exemption for value of and any payments from the U.S. Olympic Committee or Special Olympics Board of Directors [Sec. 1023s, 9338 (16c)] - Act 59
income tax _ rateIncome tax -- Rate
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
income tax _ refundIncome tax -- Refund
Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - 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
indexationIndexation, see Public works
indian gaming and compactsIndian gaming and compacts
Tribal gaming receipts appropriations consolidated re unusually high-cost of out-of-home placements and subsidized guardianships of Indian children [Sec. 395, 396, 460, 2246] - Act 59
Youth wellness center: allocation from Indian gaming receipts to American Indian tribes for feasibility study and business plan [Sec. 454, 455, 9101 (10), 9401 (5)] - Act 59
indians and tribal issuesIndians and tribal issues
Battery or threats to cause harm to a tribal judge, prosecutor, or law enforcement officer: criminal penalties expanded to include - Act 352
Burial site preservation: WHS duties for recording a site in a catalog revised and procedure for contesting a decision created; contiguous land, interested persons, real estate disclosure, Burial Sites Preservation Board, and disposition of remains determined to be of tribal descent provisions; report required - Act 222
Child abuse and neglect prevention services: DCF to allocate certain TANF funding for grants to counties, nonprofit organizations, and tribes - Act 254
DCF grants to support foster parents and children created, report required - Act 260
Drug trafficking, evidence-based substance abuse prevention, family and juvenile treatment courts, and drug treatment for inmates of county and tribal jails: grant programs established; DOJ, DHS, DCF duties; search warrant based on sworn affidavit or complaint provision - Act 261
Early College Credit Program: excluding certain college-level courses offered to high school pupils - Act 307
Emergency administration of opioid antagonist to pupils and other persons appearing to overdose: civil liability for school bus operator, employees and volunteers of public, private, and tribal schools, and college residence hall director; calling 911 provision - Act 29
Family treatment court and juvenile treatment court grant programs created; DCF report required - Act 202
Grant programs administered by DPI combined re peer review, AODA programs, tribal language revitalization, and 4-year-old kindergarten [Admin.Code PI 16 (title), 16.01, 16.02, 16.03, 16.04, 32 (title), 32.01, 32.02, 32.03, 32.04, 38 (title), 38 subch. I, II, and III, 38.01, 38.02, 38.03, 38.04, 38.05, 38 subch. IV (title), V (title), and VI (title), 39 (title), 39.01, 39.02, 39.03, 39.04] - Act 93
Huber release permitted for probationers confined in tribal jail, county jail, or county house of correction on probation violation, conditions set - Act 199
Juvenile correctional facilities: DOC to establish one or more Type 1 juvenile correctional facilities; closure of Lincoln Hills School and Copper Lake School and conversion of facilities to an adult correctional facility; counties authorized to establish secured residential care center for children and youth; supervision of certain juveniles transferred from DOC to county departments; Juvenile Corrections Study Committee created; Juvenile Corrections Grant Committee created re costs of establishing secured residential care centers, JCF provision; youth aids funding revisions; expand Mendota Juvenile Treatment Center; DOC employees, reports, and sunset provisions - Act 185
Mental health and developmental disabilities facilities and services: DHS to consult county and tribal human services departments re certain unencumbered amount [Sec. 744av] [vetoed] - Act 59
Personal electronic computing devices grant program created for schools to provide devices for pupil use, sunset provision [Sec. 208e, 1482f] - Act 59
School Safety, Office of, created in DOJ; school safety plan provisions including on-site assessment by law enforcement and annual drills; mandatory reporting of threats of violence; DOJ grants for school safety; open enrollment program expired provision eliminated; 2017 WisAct 107 tuberculosis screening requirement correction; expired or outdated DPI reporting requirements eliminated; reports and penalty provisions - Act 143
Treatment and diversion (TAD) grants expanded to include tribes - Act 351
Tribal gaming receipts appropriations consolidated re unusually high-cost of out-of-home placements and subsidized guardianships of Indian children [Sec. 395, 396, 460, 2246] - Act 59
Tribal ID cards accepted as proof of residence for various purposes - Act 226
Tribal judges and elected tribal officials added as persons who may make special visits to correctional institutions [Admin.Code DOC 309.10] [Sec. 2265u] - Act 59
Tribal language revitalization grants: Head Start agency permitted to apply for [Sec. 216, 1483] - Act 59
Veteran services: remove reimbursable basis to DVA grants awarded to counties and tribes [Sec. 415, 740-744] - Act 59
Wisconsin Grant formula modifications, JCF provision [Sec. 600m, 628m, 704n-nr] - Act 59
Work release for county jail, county houses of correction, and certain tribal jail inmates permitted - Act 89
Youth Options Program renamed Early College Credit Program with revisions; part-time Open Enrollment Program restored with exceptions; private school provisions and DPI duties [Sec. 209, 210, 400, 629, 630, 631, 633, 1396, 1465, 1471, 1473, 1536-1576, 1635, 9135 (1p), 9435 (1p), (1q)] - Act 59
Youth wellness center: allocation from Indian gaming receipts to American Indian tribes for feasibility study and business plan [Sec. 454, 455, 9101 (10), 9401 (5)] - Act 59
industrial developmentIndustrial development, see also Business
Administrative rules and rule-making procedures: various changes - Act 57
Brownfields: remediating contaminated land; pilot program for manufacturing facilities re stationary source air pollution controls; tax deeds; ERTID changes; property assessed clean energy loans for revitalization projects; neighborhood improvement districts (NID) and business improvement districts (BID) provisions; state trust fund loans to municipalities - Act 70
Business development tax credit: technical correction [Sec. 1078m] - Act 59
Claims for refundable enterprise zone, business development, and electronics and technology manufacturing zone tax credits; WEDC duties [Sec. 481m, 1036h-1038h, 1082m, 1085ba-1086h, 1110ba-1111h, 1769v, 1779L, 1783L-q, 9150 (3t)] [1037d, i, 1038g, 1085d, i, 1086g, 1110d, 1111g, 1779L -- partial veto; 1036h, Lm, 1037bc-be, e-h, t-w, 1038h, 1085ba-be, e-h, 1086f, h, 1110ba-be, 1110e-1111f, h, 1769v, 1783L-q, 9150 (3t) -- vetoed] - Act 59
Electronics and information technology manufacturing zone and tax credits: WEDC authorized to create; provisions re TIDs, sales tax exemption, environmental impact statements, wetlands and waterways permits, PSC certificates and market-based rates, grants to local governments, county bonding, town incorporation as city or village, and DNR oversight; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA; electronics manufacturing small business development director in WEDC; worker training and employment program and annual report; appeal of decisions relating specifically to the zone; job creation threshold; LAB audit required [partial veto] - Act 58
Fabrication laboratories: WEDC grants [Sec. 1771s, 9150 (3f)] - Act 59
Fabrication laboratory grants: WEDC loan to nonprofit organizations to assist school districts to initiate [Sec. 9150 (3i)] - Act 59
Frozen foods manufactured at a retailer's off-site facility: sales and use tax exemption created, conditions specified [Sec. 1187] - Act 59
Iron and steel slag managed as an item of value is not included in definition of ``solid waste”; use of unencapsulated slag prohibited near a residential dwelling or school or daycare facility without DNR approval - Act 285
Renewable resource credits: heat that is a byproduct of manufacturing processes and used as thermal energy is eligible - Act 53
Research income and franchise tax credits made partially refundable [Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - Act 59
Talent attraction and retention initiatives: WEDC to work with state agencies to develop and implement - Act 318
Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - Act 59
information system or technologyInformation system or technology, see Data processing
City and village officials: requirement to execute and file an official bond modified; insurance policy required if official bond is not - Act 51
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
Financial institution information disclosed to a Federal Home Loan Bank; injunctions against a Federal Home Loan Bank; periodic examinations of financial institutions by Division of Banking and Office of Credit Unions; limit on savings bank loans to one borrower; interest on residential mortgage loan escrow accounts; security of public deposits; capital reduction by state banks; insurance company liquidation proceedings; and exemption from overtime pay requirements for outside salespersons [Admin.Code DWD 274.04] - Act 340
Model Unclaimed Life Insurance Benefits Act implemented re requiring insurers to compare their records to the federal Social Security Administration’s Death Master File - Act 192
National Conference of Insurance Legislators: annual membership dues appropriation [Sec. 2212m] - Act 59
OCI changes re corporate governance annual disclosure, nondisclosure of information, medical malpractice report, the Wisconsin Compensation Rating Bureau membership, and emergency rules - Act 313
insurance _ agentInsurance -- Agent
Nonresident insurance agent appointment fees [Sec. 2212g, 9424 (3f)] - Act 59
insurance _ commissioner, office ofInsurance -- Commissioner, Office of
Domestic surplus lines insurer provisions created; certificate from OCI required - Act 16
Information technology functions and FTE positions transferred from OCI to Division of Enterprise Technology in DOA [Sec. 9124 (1), 9424 (1)] - Act 59
Information technology study on services provided by Division of Enterprise Technology to OCI [Sec. 9101 (11c)] [vetoed] - Act 59
Legislative oversight of requests from DHS for federal approval and state agency requirements; DHS to implement the Badger Care Reform waiver re childless adults and submit amendment to state's MA plan, rate change, or certain provider payments to JCF for approval; incorporates into statutes rules on controlled substance screening, testing, and treatment policy for FSET; OCI to administer WIHSP in accordance to DHHS terms and conditions; DCF reallocation or reduction of moneys in TANF schedules requires JCF approval; DWD rules on UI work search and registration waivers codified and DWD authority to establish waivers eliminated; DWD Fast Forward program appropriation split among its specific programs - Act 370
Local government property insurance fund sunsetted [Sec. 2213-2218] - Act 59
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