Subject Index

Discovery procedure in implied consent and alcohol beverage law violations modified -  AB1023

Discovery procedure in implied consent and alcohol beverage law violations modified -  SB592

Motor vehicle operator involved in an accident resulting in death or great bodily harm: law enforcement officer may request a test for controlled substance, alcohol, or other drugs; OWI arrest provision -  SB611

Motor vehicle operator involved in an accident resulting in death or injury: law enforcement officer may request a test for controlled substance, alcohol, or other drugs; OWI arrest provision - AB752

Special orders of business for March 9, 2006 established re AB-71, AB-87, AB-129, AB-287, AB-328, AB-538, AB-587, AB-639, AB-735, AB-777, AB-875, AB-887, AB-937, AB-966, AB-1002, AB-1003, AB-1026, AB-1032, AB-1035, AB-1044, AB-1078, AB-1090, SB-123, SB-145, SB-150, SB-183, SB-226, SB-268, SB-272, SB-273, SB-284, SB-338, SB-352, SB-359, SB-362, SB-363, SB-364, SB-365, SB-380, SB-420, SB-453, SB-457, SB-474, SB-487, SB-488, SB-489, SB-490, SB-491, SB-492, SB-493, SB-494, SB-512, SB-515, SB-527, SB-539, SB-540, SB-547, SB-549, SB-555, SB-556, SB-557, SB-560, SB-562, SB-579, SB-591, SB-592, SB-597, SB-601, SB-612, SB-613, SB-638, SB-642, SB-652, SJR-33 -  AR51

impoundment Impoundment, see Forfeiture

imprisonment Imprisonment, see Prison

inattentive driving Inattentive driving, see Motor vehicle — Regulation

income maintenance Income maintenance, see Public welfare

income tax Income tax, see also Corporation — Taxation

Airport development zone program created; loans, bonds, and income and franchise tax provisions  - AB223

Airport development zone program created; loans, bonds, and income and franchise tax provisions [S.Sub.Amdt.1: further revisions] -  SB136

Amoritization and depreciation and computing expense deductions on property: income and franchise tax revisions re federal law -  AB1001

Badger Care and MA program income limits: depreciation re farm and self-employment income exempted  - AB119

Badger Care income limits: depreciation of farm equipment exempted -  AB16

Capital gains: procedure for income tax deferral if gain is reinvested -  AB910

County fair association employee wages: income tax withholding exemption revised -  AB73

Federal tax exemptions, deductions, and credits that have an impact on Wisconsin: exemption from rules prohibiting memorializing Congress or the federal government [Assembly rules 32 (1)(a) and 39 (1)] -  AR33

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - AB44

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - AB893

Health savings account: nonrefundable individual income tax credit created [A.Sub.Amdt.2: further revisions, federal law adopted for income and franchise tax purposes re health savings accounts, penalty for withdrawing from a medical savings account to deposit into a health savings account prohibited] - AB4

Internal revenue code update [Sec. 1263-1271, 1289-1291, 1314-1318, 1323-1340, 1355-1363, 1387-1404, 1698, 2094, 9141 (1), 9341 (2), (3), (4)] -  AB100

Local professional baseball park district: sunset on collection of sales and use taxes; property, income, and franchise taxes apply - AB396

Military Family Tax Relief Act of 2003 (Public Law 108-121): income and franchise tax revisions re Internal Revenue Code changes -  SB86

Personal information disclosure to DOR: DOT, DRL, and DWD to provide; state agencies issuing occupational licenses included [Sec. 1194, 1446, 1464, 1733, 2252, 2253, 2261-2263, 2284] -  AB100

Tax revenue increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR43

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - AB482

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - SB218

Withholding from nonresident members of pass-through entitites required [Sec. 1431, 9341 (5)]  - AB100

income tax _ credit Income tax — Credit

Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [S.Amdt.50 to Engr.AB-100: 1286Lm, 1311ia, 1312o, 9341 (4k)] -  AB100

Alternative energy sources to generate electricity and heat water: income and franchise tax credits created; sales tax provision - AB767

Apprentice training: income and franchise tax credits based on wages created -  AB118

Apprentice training: income and franchise tax credits based on wages created -  SB69

Armed forces veterans and unremarried surviving spouses of certain veterans or members of national guard or reserves: individual income tax credit re property taxes created; conditions specified -  AB319

Biotechnology business, institution of higher education, or governmental unit purchase of machines, equipment, animals, and certain tangible personal property for research: income and franchise tax credits created re sales and use taxes paid - SB435

Bona fide angel investment credit and early stage seed investment income and franchise tax credit revisions  - SB290

Child or dependent care: nonrefundable individual income tax credit for certain expenses created  - AB1103

Claiming tax credits under the community, enterprise, and agricultural development zones [Sec. 451, 1293, 1294, 1297, 1300, 1365-1369, 1371, 1408-1412, 1414, 9341 (8)]  - AB100

College tuition and expenses program and college savings program: nonrefundable individual income tax credits created; divorced or legally separated parents provision  - AB731

College tuition and expenses program and college savings program: nonrefundable individual income tax credits created; divorced or legally separated parents provision  - SB351

College tuition program account (section 529 plan) of any state: nonrefundable individual income tax credit for contributions created -  SB336

Community rehabilitation program work provided to a business: income and franchise tax credits created  - AB622

Community rehabilitation program work provided to a business: income and franchise tax credits created  - SB281

Construction materials and services re lump sum contract: income and franchise tax credits created re sales and use taxes paid -  AB913

Contribution to candidate for elective state office: individual income tax credit created -  AB1213

Dairy investment credit: revisions to clarify terms -  AB125

Dairy investment credit: revisions to clarify terms and expanded to include livestock farm -  AB145

Dental services not reimbursed under the MA program: nonrefundable individual and corporate income tax credits created - AB445

Development zone, technology zone, and enterprise zone income and franchise tax credits: carry forward discontinued and refund checks issued instead - SB184

Discrimination between an employee in a job dominated by employees of a particular sex and an employee in a job dominated by employees of the oppoiste sex in compensation for work of comparable worth prohibited; tax benefits, grants, and appropriation supplements when employers achieve compliance; sales and use tax on legal services and moneys put in comparable worth fund; school revenue limits increased re wage differential paid -  AB528

Earned income tax credit appropriation: utility public benefits fund repealed [Sec. 452, 453; A.Sub.Amdt.1: 453 renumbered 452h] -  AB100

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB297

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB152

Electricity used in agricultural biotechnology and products used on livestock: income and franchise tax credits created re sales and use taxes paid on purchase of - AB606

Electricity used in research and development: income and franchise tax credits created re sales and use taxes paid on purchases - AB623

Eligible innovation project or project facility: income and franchise tax credits created re costs for creating and maintaining or operating; Comm.Dept and definition provisions  - SB449

Emerging target investment credit created; Comm.Dept duties specified -  AB983

Energy efficient equipment: income and franchise tax credits created re sales and use taxes paid on purchase of; certain consumer electronics excepted -  AB744

Film production companies: income and franchise tax credits created [S.Amdt.1: Comm.Dept duties added]  - SB563

Goodwill Industries: income and franchise tax credits created for property taxes paid on property owned by [A.Sub.Amdt.1: further revisions, income and franchise tax credit provisions removed; S.Amdt.1: size of property exempt per municipality limited] -  AB498

Gun club membership or admission to public activities offered by the gun club: nonrefundable individual income tax credit for sales tax paid created; conditions specified [A.Sub.Amdt.2: further revisions, income tax credit provisions removed, sales tax exemption created, ``gun club" definition modified]  - AB718

Health savings account: nonrefundable individual income tax credit created [A.Sub.Amdt.2: further revisions, federal law adopted for income and franchise tax purposes re health savings accounts, penalty for withdrawing from a medical savings account to deposit into a health savings account prohibited] - AB4

Health savings account: nonrefundable individual income tax credit created -  SB7

HIRSP changes; HIRSP Authority and Health Care Tax Credit Program created; report provision [A.Sub.Amdt.2: further revisions, tax exemptions and LAB authority added; A.Amdt.2: report required] -  AB844

HIRSP changes; HIRSP Authority and Health Care Tax Credit Program created; report provision - SB451

Historic barn preservation and rehabilitation: individual income tax credit created; SHSW duty specified  - AB1046

Historic property: state and federal historic rehabilitation tax credits revised; SHSW duties specified  - AB1047

Historic rehabilitation tax credit revisions; Main Street Program provisions; SHSW certification and fee authority  - AB793

Historic rehabilitation tax credit revisions; Main Street Program provisions; SHSW certification and fee authority  - SB379

Hybrid motor vehicle and one that can use gasoline and a mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of  - SB620

Hybrid motor vehicle: income and franchise tax credits created re sales and use taxes paid on purchase of  - AB745

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments - AB703

Income and franchise tax credits revised re income derived from development, opportunity, enterprise, or agricultural development zones -  AB419

Insulating concrete forms used in construction of any building: income and franchise tax credits created re sales and use taxes paid on purchase of -  AB735

Integrated oil company excess profits tax created; individual income tax credit for cost of fuel and electricity used to heat principal dwelling created; corporations and subsidies required to file combined reports and tax returns re state income and franchise taxes -  AB873

Integrated oil company excess profits tax created; individual income tax credit for cost of fuel and electricity used to heat principal dwelling created; corporations and subsidies required to file combined reports and tax returns re state income and franchise taxes -  SB376

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid - AB892

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid [S.Sub.Amdt.3: further revisions, sales and use tax exemptions added] -  SB483

Livestock farm modernization tax credit revisions [for section numbers and further revisions, see entry under ``Livestock and meat"] -  AB100

Living wage tax credit created; earned income tax credit provision -  AB1117

Living wage tax credit created; earned income tax credit provision -  SB645

Medical records in electronic form: income and franchise tax credits created re hardware and software purchased by health care providers -  AB955

Medical services not reimbursed under the MA program re primary care physicians: nonrefundable individual and corporate income tax credits created -  AB446

Motor vehicles that can use gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of; sunset provision - AB809

Net job loss by companies: report to Comm.Dept required; ineligibility certain tax credits or exemptions, public works or purchasing contracts, and state or local government grants or loans - AB704

Net job loss by companies: report to Comm.Dept required; ineligibility of company and expatriate companies for certain tax credits or exemptions, public works or purchasing contracts, and state or local government grants or loans; declaration of eligibility prior to entering a contract with agency or local governmental unit required -  AB520

Pension income received from a qualified retirement plan under the Internal Revenue Code: individual income tax credit created; maximum amount specified - AB1159

Private school and homeschool tax credit created [S.Amdt.50 to Engr.AB-100: 451u, 1311p, 1312m, u, 9341 (10p)]  - AB100