Subject Index

Appeals of county and taxation district assessments heard by DOR; summary proceedings and penalty for frivolous appeals; hearings locations set [Sec. 18, 1657-1673, 1791-1797, 9343 (21), (22)] -  SB45

DOT determinations: certain appeals transferred from Division of hearings and appeals to Tax appeals commission  - AB136

tax exemption or relief Tax exemption or relief, see Capital gains tax; Farmland preservation; Homestead credit; Income tax — Credit; Income tax — Deduction; Property tax — Exemption; Sales tax — Exemption; Soldier — Exemption from taxation

tax incremental district _tid_ Tax incremental district (TID), see Property tax

tax incremental financing _tif_ Tax incremental financing (TIF), see Property tax

taxation Taxation, see also specific tax

Air carrier company with a hub terminal facility in this state exempt from ad valorem tax; appropriation of taxes and fees from aeronautical activities revised  - AB801

Air carrier company with a hub terminal facility in this state exempt from ad valorem tax; appropriation of taxes and fees from aeronautical activities revised  - SB411

Computers exempted from ad valorem taxes in certain cases; property tax exemption for fax machines, copiers, cash registers and ATMs [Sec. 1654, 1807, 1808, 1810, 9443 (3), (4); A.Sub.Amdt.1: exemption extended to ad valorem taxpayers, exemption for fax machines, copiers, cash registers and ATMs removed, 9343 (23c), deletes 1654, 1810, 9443 (3), (4)]  - AB133

Computers exempted from ad valorem taxes in certain cases; property tax exemption for fax machines, copiers, cash registers and ATMs [Sec. 1654, 1807, 1808, 1810, 9443 (3), (4)]  - SB45

Delinquent tax collection fees [A.Sub.Amdt.1: Sec. 594m, 1797m, p] -  AB133

Delinquent taxpayer accounts: DOR required to prepare and maintain list and post certain names on the Internet  - AB275

Disposal of records containing personal information [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 3113n, 9458 (5g)]  - AB133

Electronic commerce re taxation of Internet: study and extension of federal moratorium urged -  AJR104

Electronic commerce re taxation of Internet: study and extension of federal moratorium urged -  SJR34

Inter vivos trust considered resident: tax status in this state  - AB655

Local cultural arts district creation authorized; bonding, condemnation, collective bargaining, taxation, ethics and employment provisions; LAB and WHEFA duties [A.Sub.Amdt.1: further revisions, WHEFA provisions removed]  - AB853

Local cultural arts district creation authorized; bonding, condemnation, collective bargaining, taxation, ethics and employment provisions; LAB and WHEFA duties  - SB442

Local exposition district taxes retained for administration: amount revised [A.Sub.Amdt.1: Sec. 594f, 613e, 1638m, 1817d, g, 9443 (7f)] -  AB133

Local tax creation or charge against another unit of government: local unit of government approval required. Constitutional amendment (1st consideration) -  AJR121

Personal information in financial and medical records: disposal requirements created -  SB46

Recycling surcharge imposed on business, including farms, with certain amount of gross receipts [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1810em, 1817bb-bn, 9143 (3d), (3dm), 9343 (23em)] -  AB133

Tax liens on property: requirement re indexing alphabetically by owner eliminated -  AB749

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - AB634

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - SB346

Taxing and spending by state and local governmental units: elector approval for certain decisions; conditions for emergency taxes; establishment of reserves required; imposing costs of new or existing programs on local units without state appropriations prohibited; excess approved amounts or reserves refunded or tax rates reduced. Constitutional amendment (1st consideration) -  AJR110

Telecommunications company transitional adjustment fee as a credit against ad valorem tax assessment [A.Sub.Amdt.1: Sec. 1810d, 9343 (22f), 9443 (7d)] -  AB133

taxation _ assessment Taxation — Assessment, see Income tax; Property tax — Assessment

taxation _ shared Taxation — Shared, see Shared revenue

taxi Taxi

Urban mass transit aid: revision re funding, tiers and formula [Sec. 345, 1834-1849, 9350 (9); A.Sub.Amdt.1: further revisions, 1836 renumbered to 1836m, 344m-345gr, 1837m, 1839mm, mr, 1847m, q, 1849g, deletes 345, 1835, 1839, 1840, 1842, 1843, 1845-1847, 1849; Conf.Amdt.1: fully allocated cost bidding, 1834m, 1849gn, 9150 (2bm), 9350 (4md)]  - AB133

Urban mass transit aid: revision re funding, tiers and formula [Sec. 345, 1834-1849, 9350 (9)] - SB45

tcs TCS, see Technical college system board

teach board TEACH board, see Technology for educational achievement in Wisconsin board

teacher Teacher

Agriculture in the classroom program grants to Wisconsin farm bureau federation [A.Sub.Amdt.1: Sec. 183g, 1932m; deleted by Conf.Amdt.1] -  AB133

Corporal punishment: criminal liability of school personnel -  AB100

Educational materials or supplies paid for by teachers: individual income tax deduction created - AB712

Educational materials or supplies paid for by teachers or home-based educators: individual income tax deduction created - SB370

Privileged communications between pupil and school official re use of alcohol or other drugs: confidentiality provisions - AB496

Pupils in public and charter schools: terms of address for school employes set and discipline provisions  - AB813

TEACH training and technical assistance grants re CESA territories [Sec. 955; A.Sub.Amdt.1: grant revision, 273m; Conf.Amdt.1: grant for Internet-based instructional program at U.W., 273n, 9148 (2g), deletes 273m]  - AB133

Teachers and librarians at certain secured facilities classified as protective occupation participants under WRS  - SB105

Teachers and orientation and mobility instructors of visually impaired pupils loan program created  - AB629

teacher _ certificate Teacher — Certificate

Educational technology training required re license renewal [Sec. 2069, 9439 (1); original bill only]  - AB133

Educational technology training required re license renewal [Sec. 2069, 9439 (1)] -  SB45

Professional standards council for teachers eliminated -  AB361

Staff development grant program created [Sec. 264, 2049; original bill only] -  AB133

Staff development grant program created [Sec. 264, 2049] -  SB45

Teacher licensing requirement: school boards may request DPI to waive [Sec. 2087; original bill only]  - AB133

Teacher licensing requirement: school boards may request DPI to waive [Sec. 2087] -  SB45

Teachers certified by the National board for professional teaching standards: grant revision [Sec. 2050-2053; A.Sub.Amdt.1: grant and eligibility revisions, 9139 (1f)]  - AB133

Teachers certified by the National board for professional teaching standards: grant revision [Sec. 2050-2053]  - SB45

teacher _ retirement Teacher — Retirement, see Retirement — Teacher

teacher _ salary Teacher — Salary

Teachers employed by the state: salary revisions -  SB147

technical college Technical college

Applied technology centers: revisions re funding limit and expenditure deadline -  SB394

Auditing U.W. or technical college system course: provisions for Wisconsin resident 60 years of age or older  - AB432

Charter school: board contract with U.W. system or technical college district board -  AB840

Charter school established by certain Milwaukee entities: eligibility to attend revised -  AB231

Charter schools established by certain Milwaukee entities: eligibility for special education aid [Sec. 2058, 2061, 2062; A.Sub.Amdt.1: duties of certain operators specified, State superintendent may audit and adjust costs, 2055m, 9339 (4); Conf.Amdt.1: status of the commission, 2751m]  - AB133

Charter schools established by certain Milwaukee entities: eligibility for special education aid [Sec. 2058, 2061, 2062] - SB45

Child or surviving spouse of EMS killed in line of duty: tuition remission re U.W. and technical colleges [A.Amdt.1: ambulance driver added] -  AB114

Connecting education and work, Division of, eliminated; Governor's work-based learning board and local youth apprenticeship partnership grant program created [for section numbers and further revisions, see entry under "Workforce development, Department of"] -  AB133

Credit transfers between U.W. and technical college systems: report required [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 9154 (4g)] -  AB133

Digital television conversion project funding [Sec. 7, 43-45, 47-49, 9107, 9407] -  SB357

Educational broadcasting corporation created; organization and duties set; LAB to audit records [for section numbers and further revisions, see entry under ``Television"]  - AB133

Employment skills advancement program revision [Sec. 1331, 1332] -  AB133

Employment skills advancement program revision [Sec. 1331, 1332] -  SB45

Football stadium facility construction or renovation: county authority to issue bonds or promissory notes; professional football team defined; minority and women's businesses and technical college provisions re contractor  - SB493

GED recipients: technical college grants to certain full-time students expanded to include -  SB327

International Baccalaureate Diploma grant program created in HEAB; matching grant from participating institutions  - AB592

Job retention skills development program: technical college district boards to offer to employers; TANF block grants, W-2 and sunset provisions -  SB394

Kinship care or long-term kinship care programs: definition of child revised re certain secondary, vocational or technical school students under 19 years of age  - AB706

La Crosse health science center: funding for Western Wisconsin technical college's share of costs [A.Sub.Amdt.1: Sec. 299m, 9147 (2d); deleted by Conf.Amdt.1]  - AB133

Public construction contracts of certain amounts: local unit of government notice requirement revised  - AB931

Public works contracts: certain local governmental units may let using the design and build construction process; competitive bidding provision -  SB198

Smoking ban expanded to post-secondary school campuses -  AB196

Statewide guide: funding for annual publication [Sec. 300, 896, 899, 900, 9347 (1)] -  AB133

Statewide guide: funding for annual publication [Sec. 300, 896, 899, 900, 9347 (1)] -  SB45

TEACH financial assistance to public library boards modified; educational agency with data line access may share with local or county government but business entity access prohibited - AB646

Technical college system grants [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 40t, 301g, r, 531p, 901g, r]  - AB133

Technical preparation funding distribution; duties of JCF and Governor's work-based learning board [A.Sub.Amdt.1: Sec. 2086t, 9157 (3x)] -  AB133

Telecommunications utility, alternate utility or carrier and Internet access service: governmental subdivisions may not provide - AB747

Telecommunications utility, alternate utility or carrier and Internet access service: governmental subdivisions may not provide - SB385

Threat to cause property damage or bodily harm or death in certain cases re educational institutions: prohibitions created - SB383

Tuition expense reduction: proration and limitations clarified [Sec. 1687, 1688, 9343 (3)] -  AB133