Subject Index

Selective service registration: DOT notification requirements re information from driver's license, permit, or ID card applications -  AB410

SSN used as student ID number: prohibition expanded to private institutions of higher education - AB352

SSN used as student ID number: prohibition expanded to private institutions of higher education - AB459

SSN used as student ID number: prohibition expanded to private institutions of higher education - AB621

Thumbprint of operator's license or ID card applicants: DOT required to take; exceptions and confidentiality provisions - AB798

Voter registration: use of corroboration repealed; valid Wisconsin driver's license or ID card required; absentee ballot and DOT provisions -  AB259

identity theft Identity theft, see Crime and criminals

idr _industrial development revenue_ IDR (Industrial development revenue), see Bonds

ignition interlock device Ignition interlock device, see Motor vehicle — Equipment

illegitimacy Illegitimacy, see Nonmarital child

immigration Immigration

Election law revisions re absentee voting, voter registration at satellite locations, polling hours, leave for service as election official, and voting by felons and immigrants; Elections board study required re statewide registration; Special legislative committee for the study of multilingual voting needs created - SB110

immunization Immunization, see Vaccination

impact statement Impact statement, see Administrative rules; Bills, Legislative; Energy conservation; Natural resources, Department of — Environmental protection

implied consent or alcohol concentration Implied consent or alcohol concentration, see also Drunken driving

BAC testing and breathalyzer refusal hearings: municipal court allowed to hold; transfer to circuit court provision  - AB534

Discovery procedure in implied consent hearing -  AB216

Discovery procedure in implied consent hearing -  SB95

Motor vehicle certificate of title re transferring ownership: issuance prohibited in certain cases re BAC refusal and prior OWI-related convictions, suspensions, or revocations (remedial legislation) -  AB777

Occupational drivers' license eligibility for persons committing a second or subsequent OWI or improper refusal [Sec. 3415, 3416, 3421, 3422, 3424, 3426, 3427]  - AB144

Occupational drivers' license eligibility for persons committing a second or subsequent OWI or improper refusal [Sec. 3415, 3416, 3421, 3422, 3424, 3426, 3427; original bill only]  - SB55

OWI statutes revised re motor vehicles; certain definitions provided -  AB670

OWI statutes revised re motor vehicles; certain definitions provided -  SB338

Passive alcohol sensor use by law enforcement officer prohibited without consent [S.Sub.Amdt.1: Sec. 2882m]  - SB55

Passive alcohol sensor use by law enforcement officer prohibited without consent -  SB324

Preliminary breath screening test re motor vehicle operation: law enforcement officer may request if presence of alcohol, controlled substance or analog, or other drug is detected - AB846

impoundment Impoundment, see Forfeiture

imprisonment Imprisonment, see Prison

incest Incest, see Sex crimes

income tax Income tax, see also Corporation — Taxation

Badger care and MA income limits: depreciation re farm and self-employment income exempted - AB272

County fair association employee wages: income tax withholding exemption revised -  AB134

Estimated income tax payments: threshold amount for certain individuals revised -  AB467

Income tax reciprocity agreement between Minnesota and Wisconsin: Minnesota legislature urged to continue  - SJR57

Income tax reciprocity between Minnesota and Wisconsin: interest payment [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 170v] - JR2 AB1

Inter vivos trusts: taxation of [Sec. 2154-2156, 9344 (19)] - AB144

Inter vivos trusts: taxation of [Sec. 2154-2156, 9344 (19)] - SB55

Internal Revenue Code changes adopted re income and franchise taxes -  AB506

Internal Revenue Code changes adopted re income and franchise taxes -  AB819

Internal Revenue Code changes adopted re income and franchise taxes -  SB246

Internal Revenue Code changes adopted re income and franchise taxes [Sec. 158-231, 9144 (1), 9344 (1); A.Sub.Amdt.1: amortization and depreciation provisions, 169b, 204b, 217b, 230b, 9344 (1b), deletes 169, 170, 204, 205, 217, 218, 230, 231, 9344 (1); Conf.Amdt.1: portion re corporate and business tax removed, deletes 160-162, 167, 168, 171-175, 180, 181, 184-186, 191, 192, 195-197, 202, 203, 208-210, 215 216, 221-223, 228, 229, 9144 (1); Conf.Amdt.1 to Conf.Amdt.1: restores 184-186, 221-223, 9144 (1)]  - JR2 AB1

Internal revenue code revisions adopted re certain federal Economic Growth and Tax Relief Reconciliation Act of 2001 provisions -  AB768

Internal revenue code revisions adopted re certain federal Economic Growth and Tax Relief Reconciliation Act of 2001 provisions -  SB407

Internal revenue code revisions adopted re the federal Economic Growth and Tax Relief Reconciliation Act of 2001  - AB833

Internal revenue code update [S.Sub.Amdt.1: Sec. 2130d-dt, 2158d-dzf, 2175d-dj, 2176d, 2182d-dw, 2184r, 9144 (3z), 9344 (28z)] -  SB55

Lottery prize with multiple payees: provisions re circuit court order and DOR and DWD duties [Sec. 3714-3718, 9344 (7)]  - AB144

Lottery prize with multiple payees: provisions re circuit court order and DOR and DWD duties [Sec. 3714-3718, 9344 (7); original bill only] -  SB55

Sales factor apportionment formula [A.Sub.Amdt.1: Sec. 170c-h, 192e-k, 231c-g, 9144 (2b), 9344 (2b); deleted by Conf.Amdt.1] -  JR2 AB1

Tax-me-more fund established re reducing revenue shortfalls; DOR to prepare envelopes for contributions  - AB764

Tax revisions re delinquent taxes reduction, tax liability of spouses filing joint income tax return, extension to employers for filing withholding reports, return of erroneously collected or refund of sales or use tax, round dollar amounts on certain tax reports, estate tax, and delivery of time-sensitive, tax-related document or payment -  AB439

Tax revisions re delinquent taxes reduction, tax liability of spouses filing joint income tax return, extension to employers for filing withholding reports, return of erroneously collected or refund of sales or use tax, round dollar amounts on certain tax reports, and delivery of time-sensitive, tax-related document or payment -  SB210

income tax _ credit Income tax — Credit, see also Homestead credit

Apprentice training: income and franchise tax credits based on wages created -  AB555

Artistic endowment fund contributions: individual and corporate income taxes and franchise tax credits created  - SB265

Breast-milk collection and storage: income and franchise tax credit for businesses that provide facility for employees - AB124

Campaign finance law revisions re reporting requirements, disbursement limitations and individual disbursements, contribution limitations and restrictions, legislative campaign committees, conduits, disposition of residual or excess funds, and the Wisconsin election campaign fund; income and franchise tax deductions and credits modified; Elections board and nonseverability provisions -  AB155

Campaign finance law revisions re reporting requirements, disbursement limitations and individual disbursements, contribution limitations and restrictions, legislative campaign committees, conduits, disposition of residual or excess funds, and the Wisconsin election campaign fund; income and franchise tax deductions and credits modified; Elections board and nonseverability provisions -  SB62

Child or dependent care: nonrefundable individual income tax credit in certain cases created - AB160

College tuition and expenses program and college savings program contributions from grandparents: income tax deduction created -  AB298

College tuition and expenses program and college savings program contributions from grandparents: income tax deduction created -  SB131

Day care center for children of employees: income and franchise tax credits for business created - AB183

Development opportunity zone in Milwaukee: tax credit for capital investment; tax benefits on basis of another's activity in that zone authorized [Sec. 2143, 2146, 2152, 2157, 2175, 2176, 2177, 2180, 2182, 2191, 2194, 2203, 2248, 3700, 3701, 3702, 3703, 3704, 3705-3708, 9344 (9), (10)]  - AB144

Development opportunity zone in Milwaukee: tax credit for capital investment; tax benefits on basis of another's activity in that zone authorized [Sec. 2143, 2146, 2152, 2157, 2175, 2176, 2177, 2180, 2182, 2191, 2194, 2203, 2248, 3700, 3701, 3702, 3703, 3704, 3705-3708, 9344 (9), (10)]  - SB55

Distributed generation power generators purchased and operated by a business: income and franchise tax credits created; DOA secretary duty specified -  AB752

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions  - AB320

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions  - SB147

Electricity and fuel sold for use in manufacturing tangible personal property: income or franchise tax credit and sales and use tax provisions revised -  AB767

Federal historic rehabilitation tax credit supplement re state income and franchise tax credits - AB624

Federal historic rehabilitation tax credit supplement re state income and franchise tax credits - SB316

General fund, budget stabilization, and tax relief funds: transfers to; individual income tax relief fund tax credit created [Sec. 236, 245, 981, 982, 1110, 1131, 1133, 2150, 2151, 9344 (16)] - AB144

General fund, budget stabilization, and tax relief funds: transfers to; individual income tax relief fund tax credit created [Sec. 236, 245, 981, 982, 1110, 1131, 1133, 2150, 2151, 9344 (16); Conf.Amdt.1 to S.Sub.Amdt.1: cash building projects fund created, provisions re tax relief fund removed, 980c, 1104n, 1145d, 9101 (25j), deletes 982, 1110, 1133, 2150, 2151, 9344 (16)] -  SB55

Guarantee fee paid by small businesses: income and franchise tax credits created -  SB76

Historic buildings: razing and code revisions; historic agricultural building grant program created; multifamily dwelling, fee, and income tax credit provisions; SHSW duties specified; JLC study required -  AB277

Historic buildings: razing and code revisions; historic agricultural building grant program created; multifamily dwelling, fee, and income tax credit provisions; SHSW duties specified; JLC study required -  SB123

Historic property or building rehabilitation: income and franchise tax credits created; SHSW provision  - AB840

Individual income tax credits indexed for inflation in certain cases -  AB25

Information technology training: individual income, corporate income, and franchise tax credits created  - AB459

Married couple joint individual income tax credit revised -  AB138

Married couple with dependent children: individual income tax credit created -  AB103

Partners of a partnership: other state tax credit expanded to include [Sec. 2149, 9344 (8)] -  AB144

Partners of a partnership: other state tax credit expanded to include [Sec. 2149, 9344 (8)] -  SB55

Property taxes on residential and agricultural real property reduced re income tax credits or payments from state revenues: constitutional amendment (1st consideration)  - SJR59

School property tax rent credit claims revision -  AB577

School property tax rent credit claims revision -  SB308

TANF temporary transfer for earned income tax credit [A.Sub.Amdt.1: Sec. 119m, 9258 (12q), 9259 (9q)]  - JR2 AB1

Tax incentives: productivity enhancement training, apprenticeship, and education tax credits created; development zone tax credits revised -  AB516

Tax incentives: productivity enhancement training, apprenticeship, and education tax credits created; development zone tax credits revised -  SB249

Wild animal carcass: processor may destroy or donate to charitable organization if unclaimed; income and franchise tax credit created -  AB115

Wisconsin Artistic Endowment Foundation created; income, corporate, and franchise tax credits and sales tax exemption provisions -  SB164