2017 Acts Index

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

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140] - Act 59

DOR responsibility revisions re penalty for sales tax collected on nontaxable products after notification, property assessor certification, SSN on tax documents from employer to employee, and DOR notices delivered electronically option - Act 324

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

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127-1136, 1151, 9338 (13), (14), (15)] - Act 59

Forestation state property tax eliminated; conservation fund provision [Sec. 162, 180, 482, 483, 530-533, 726, 727, 998-1002, 9138 (1)] - Act 59

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

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1775m] [1775g -- partial veto] - Act 59

Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - Act 59

Interest on refunds issued for jobs tax credit, enterprise zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036, 1084, 1109, 9338 (11)] - Act 59

Levy limit of political subdivision may be increased if DOR recertifies a TID tax incremental base after territory is subtracted; attribution of state aid for personal property taxes to TIDs - Act 223

Lodging marketplace defined, required to register with DOR, and collect sales and room tax; limits on residential dwelling rental by political subdivisions prohibited, short-term rental provisions [Sec. 985L-r, 996g, 9331 (5t)] - Act 59

MPCP, Racine Parental Choice Program, statewide parental choice program, and Special Needs Scholarship Program changes - Act 36

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - Act 59

Personal property tax exemption for machinery, tools, and patterns; state aid payments to taxing jurisdictions, DOA and DOR duties [Sec. 480d, 632p, 984pg, q, 997j, 1210p, 1630d, 1635h, 1640d] - Act 59

Qualified child sales and use tax rebate and August sales tax holiday on eligible property for 2018 created [partial veto] - Act 367

Sales and use tax field audits: DOR to promulgate rules for the use of certain statistical sampling method [Sec. 1194d, e, 9138 (1f), 9438 (3f)] - Act 59

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - Act 17

Tax-exempt computers: state aid payment revisions; DOR and sunset provisions [Sec. 997h, i, L-n, 1165d, 1210e-h, 1635d] - 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

TID number 6 in Village of Kimberly: adopt resolution requesting DOR to redetermine the tax incremental base [Sec. 996j] - Act 59

TIF statutes technical changes - Act 15

revenue limits for schools Revenue limits for schools, see School -- Finance

revenue sharing, state Revenue sharing, State, see Shared revenue

review of administrative rules, joint committee for Review of Administrative Rules, Joint Committee for, see Legislature -- Review of Administrative Rules, Joint Committee for

rib lake, village of Rib Lake, Village of, see Taylor County

right_of_way Right-of-way, see Road

riparian restoration and rights Riparian restoration and rights, see Waterways and water power

rivers Rivers, see Waterways and water power

road Road

Advertising signs placed on bus shelters on state trunk highways permitted - Act 37

Animal-drawn vehicle operated on highways: lighting requirements revised re amber or yellow lights and inclement weather - Act 228

ATV and UTV operation on highways: municipal ordinances authorizing permitted, conditions set - Act 87

Car-killed deer on STH: DNR disposal program repealed; DOT to contract with counties, municipalities, or private entities for removal [Sec. 292m, 362n, 578ym, 1222m] [578ym -- partial veto; 362n, 1222m -- vetoed] - Act 59

Highway under jurisdiction of a municipality or county transferred to DOT jurisdiction under set conditions [Sec. 984ht, i, 1216c-g, 9331 (3b), 9345 (4b)] - Act 59

Implements of husbandry and agricultural CMV (commercial motor vehicle): weight allowances and permitting sunset provisions repealed [Sec. 1900j-L, m-o, p-r] - Act 59

Municipal welcome sign erected in highway right-of-way allowed - Act 232

Weight limits on highways: heavy-duty vehicles equipped with idle reduction technology or natural gas fuel system may exceed under certain conditions; DOT report not required - Act 85

road _ construction and repair Road -- Construction and repair

Completed major highway projects removed from TPC list of approved projects [Sec. 1213-1216] - Act 59

I 94 between USH 12 and STH 65 in St. Croix County: enumerated as a major highway development project [Sec. 1212m] [vetoed] - Act 59

Intelligent transportation systems and traffic control signals: funding sunset modified [Sec. 360-362] - Act 59

Local Roads Improvement Program: allocation revisions [Sec. 1231-1233] - Act 59

North leg of the Zoo Interchange project: DOT may not provide funding [Sec. 9145 (10d)] - Act 59

Replace-in-kind alternatives required re highway improvement project plans: DOT to study and provide cost estimate, definition provision [Sec. 1221m, 9345 (4t)] [vetoed] - Act 59

State highway program revisions re DOT project cost estimate for major highway projects and certain report to TPC, and cost-benefit analysis of certain DOT services - Act 247

State prevailing wage law and highway prevailing wage law repealed [Sec. 164, 178, 179, 981, 993-996, 1222, 1223, 1384-1395, 1444, 1452, 1453, 1762, 1769, 2249, 2262, 9352 (3), 9452 (2w)] [9452 (2w) -- vetoed] - Act 59

STH 154 rehabilitation in Sauk County [Sec. 9145 (10c)] [vetoed] - Act 59

STH 23 construction and rehabilitation work [Sec. 9145 (2i), (2j)] - Act 59

road _ county Road -- County

Highway under jurisdiction of a municipality or county transferred to DOT jurisdiction under set conditions [Sec. 984ht, i, 1216c-g, 9331 (3b), 9345 (4b)] - Act 59

Local Roads Improvement Program: allocation revisions [Sec. 1231-1233] - Act 59

road _ expressway Road -- Expressway

Boundary signs for Town of Lawrence along I 41: DOT to erect and maintain, contributions from interested parties provision [Sec. 1227d, er, p, t] - Act 59

I 94 between USH 12 and STH 65 in St. Croix County: enumerated as a major highway development project [Sec. 1212m] [vetoed] - Act 59

Tolling implementation study: DOT to contract for the study, report deadline [Sec. 9145 (6b)] [vetoed] - Act 59

road _ federal and state aid Road -- Federal and state aid, see Road -- Finance

road _ finance Road -- Finance

DOT land sales: funding lapse to transportation fund [Sec. 9245 (3i)] - Act 59

DOT study and report on consolidating state moneys for surface transportation program and replacing the funds with federal money from state highway program; request for transfer under s. 13.10 of the statutes [Sec. 359p, 9145 (4w)] [partial veto] - Act 59

DOT to eliminate positions, report required; lapse of moneys to transportation fund [Sec. 9145 (1t), 9245 (2t)] - Act 59

Dyed diesel fuel for use in recreational motorboats: sale of permitted, taxes and general fund transfer provisions [Sec. 147d, 1208m, 9438 (3m)] [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

General transportation aids program increases [Sec. 1228-1230] - Act 59

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

Intelligent transportation systems and traffic control signals: funding sunset modified [Sec. 360-362] - Act 59

Local Roads Improvement Program: allocation revisions [Sec. 1231-1233] - Act 59

Major highway projects and transportation administrative facilities: revenue bond limit increased [Sec. 1224] - Act 59

Petroleum inspection fund: transfers to transportation fund [Sec. 144-147, 9245 (1)] - Act 59

Radiological materials transported on highways: permit fees deposited in transportation fund [Sec. 363, 534, 1900] - Act 59

State highway program revisions re DOT project cost estimate for major highway projects and certain report to TPC, and cost-benefit analysis of certain DOT services - Act 247

Transportation revisions re planning for certain federal highway money distribution transfers, drunk driving penalty cross-reference correction, penalties for violation of motor vehicle mileage disclosure requirement, and obsolete federal motor carrier law references (remedial legislation) - Act 363

road _ marking Road -- Marking, see also Billboard

ATV route signage revisions re highways designated as ATV routes by political subdivisions - Act 193

Bergstrom Waterfowl Complex: DOT to erect direction signs along STH 54, contributions from interested parties provision [Sec. 1227d, dm, p, t] - Act 59

Boundary signs for Town of Lawrence along I 41: DOT to erect and maintain, contributions from interested parties provision [Sec. 1227d, er, p, t] - Act 59

Directional signs for Shoreland Lutheran High School: DOT to erect and maintain, contributions from interested parties provision [Sec. 1227d, em, p, t] - Act 59

Directional signs for Soldiers Walk Memorial Park in City of Arcadia: DOT to erect and maintain, contributions from interested parties provision [Sec. 1227d, e, p, t] - Act 59

Intelligent transportation systems and traffic control signals: funding sunset modified [Sec. 360-362] - Act 59

Municipal welcome sign erected in highway right-of-way allowed - Act 232

Peshtigo Fire Museum: DOT to erect tourism-oriented directional signs, SHSW to pay fee [Sec. 9145 (4c)] - Act 59

Traffic control signals in City of Greenfield: DOT to study need a specified intersection, report required [Sec. 9145 (8m)] - Act 59

rock county Rock County

Expenditure Restraint Program: payments to Village of Maine and City of Janesville [Sec. 480cp, 1210d] - Act 59

room tax Room tax

Lodging marketplace defined, required to register with DOR, and collect sales and room tax; limits on residential dwelling rental by political subdivisions prohibited, short-term rental provisions [Sec. 985L-r, 996g, 9331 (5t)] - Act 59

rough fish Rough fish, see Fish and fishing -- Rough fish

rule_making authority Rule-making authority, see Administrative rules

rules of the road Rules of the road, see Motor vehicle -- Regulation