Subject Index

Smoking prohibitions: designated smoking area prohibited in public places and place of employment, exceptions specified; other prohibited places listed; exceptions for bowling centers, taverns, restaurants, private halls, and certain facilities eliminated; enforcement by person in charge of place required - SB150

Smoking prohibitions: designated smoking area prohibited in public places and place of employment, exceptions specified, tobacco retailer provision; other prohibited places listed; exceptions for bowling centers, taverns, restaurants, private halls, and certain facilities eliminated; enforcement by person in charge of place required -  AB834

restitution to crime victim Restitution to crime victim, see Crime victim

restraining order Restraining order, see Court — Procedure

retail establishment Retail establishment, see Mercantile establishment

retail theft _shoplifting_ Retail theft (Shoplifting), see Crime and criminals

retirement _ private plans Retirement — Private plans

Homestead tax credit: ``income" definition modified re Roth IRA payments -  AB87

Pension income from a qualified retirement plan under the Internal Revenue Code: certain amount exempt from taxation  - AB18

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA: certain amount exempt from taxation; age provision -  AB60

Qualified retirement plans under the federal Internal Revenue Code: individual income tax exception for certain persons over age 65 changed; limitation based on person's federal adjusted gross income repealed -  AB952

Retirement plan income: individual income tax exclusion created [Enrolled SB-40: Sec. 1947g-j, 1951m, 2139e]  - SB40

Retirement plan income: nonrefundable individual income tax credit created -  AB28

Retirement plan payments: individual income tax exemption created -  SB3

retirement _ protective service Retirement — Protective service

Parole Commission members and state employees at correctional institutions, certain mental health institutes, the Wisconsin Resource Center, and secure mental health units or facilities for sexually violent persons classified as protective occupation participants under WRS -  AB354

Public safety officer annuitants, including chaplains: DETF authorized to make payments for health care coverage or long-term care coverage from retirement annuity or deferred compensation account [Conf.Sub.Amdt.1]  - MR8 AB1

Retirement plan income re hazardous duty personnel: certain amount made tax exempt; committee created to study the taxation of pension income, report required  - AB861

WRS annuities and deferred compensation account distributions re public safety officers: payment from for health or long-term care insurance coverage allowed - AB851

WRS annuities and deferred compensation account distributions re public safety officers: payment from for health or long-term care insurance coverage allowed - SB471

retirement _ public Retirement — Public, see also Retirement System, Wisconsin

Appropriation bonds issued by populous county to pay for unfunded prior service liability re county employee retirement system authorized; conditions, report, and DOR duties  - AB666

Appropriation bonds issued by populous county to pay for unfunded prior service liability re county employee retirement system authorized; conditions, report, and DOR duties  - SB366

Employee retirement system liabilities in populous counties: issuance of appropriation bonds; legislative finding and determination cited; JSCRS may issue report as appendix [Sec. 1851, 1858-1860, 1883, 1900, 1901, 1909-1912]  - SB40

Pension benefits of federal employees covered under the U.S. Civil Service Retirement System (CSRS) made exempt from taxation -  AB681

Retirement plan income: individual income tax exclusion created [Enrolled SB-40: Sec. 1947g-j, 1951m, 2139e]  - SB40

Retirement plan income: nonrefundable individual income tax credit created -  AB28

Retirement plan payments: individual income tax exemption created -  SB3

WRS annuities and deferred compensation account distributions: payment from for health or long-term care insurance coverage allowed -  AB801

retirement system, wisconsin Retirement System, Wisconsin

Accumulated additional contributions under WRS: number of months an annuity is paid revised re life expectancy  - AB485

Creditable military service provisions revised re federal retirement benefits, returning to any WRS employer, and when the participant served -  AB43

Creditable military service provisions revised re federal retirement benefits, returning to any WRS employer, and when the participant served -  SB19

Creditable military service under WRS: actuarial study re 2007 AB-43 or SB-19 required [Enrolled SB-40: Sec. 9130 (1d)] - SB40

DETF information technology system reengineering: funding, planning, and report requirements [Enrolled SB-40: Sec. 9114 (1c)] -  SB40

Domestic partner benefits for state employees and annuitants [Sec. 751-754, 9314 (1)] -  SB40

Educational support personnel employee: WRS benefits [Sec. 750, 758, 772-775, 9314 (2)] -  SB40

Educational support personnel employees: WRS benefits modified re full-time employment definition and early retirement - SB222

Elected official convicted of a felony related to his or her duty while in elected office: receiving a WRS annuity, lump sum payment, or death benefit prohibited  - SB479

Employee required contributions under WRS: payment by employer covered by MERA revised - AB449

Employee required contributions under WRS: payment by employer covered by MERA revised [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

Healthy Wisconsin Authority and Plan created -  SB562

Healthy Wisconsin Authority created; duties re implementation of reinsurance program; funding from health care quality fund and cigarette and tobacco products taxes; not a state agency, but some laws apply [for section numbers, see entry under ``Healthy Wisconsin Authority"] - SB40

HIRSP Authority changes [Sec. 213, 675, 679, 761, 2876-2880, 2885-2895; Enrolled SB-40: further revisions, deletes 2879, 2880, 2886-2891, 2894, 2895] -  SB40

Long-term care district governing body that elects to become a WRS participating employer; notification and effective dates [A.Sub.Amdt.1: further revisions] - AB764

Long-term care district governing body that elects to become a WRS participating employer; notification and effective dates - SB457

Mills, David C.: public service and commitment to WRS commended upon his retirement from SWIB  - AJR57

Mills, David C.: public service and commitment to WRS commended upon his retirement from SWIB  - SJR52

Parole Commission members and state employees at correctional institutions, certain mental health institutes, the Wisconsin Resource Center, and secure mental health units or facilities for sexually violent persons classified as protective occupation participants under WRS -  AB354

Prepaid legal services insurance: GIB to offer to certain WRS participating employees -  AB13

Public safety officer annuitants, including chaplains: DETF authorized to make payments for health care coverage or long-term care coverage from retirement annuity or deferred compensation account [Conf.Sub.Amdt.1]  - MR8 AB1

Special orders of business for March 11, 2008 established re AB-482, AB-668, AB-685, AB-688, AB-709, AB-735, AB-745, AB-765, AB-769, AB-798, AB-803, AB-807, AB-809, AB-828, AB-846, AB-849, AB-862, AB-863, AB-893, AB-898, SB-49, SB-72, SB-86, SB-142, SB-260, SB-288, SB-403, SB-430 -  AR17

Unfunded liabilities under WRS: DOA Secretary required to lapse or transfer to general funds certain state agency moneys [Sec. 1, 9101 (2)] -  AB72

Unfunded liabilities under WRS: DOA Secretary required to lapse or transfer to general funds certain state agency moneys [Sec. 1, 9101 (2)] -  SB39

WRS annuities and deferred compensation account distributions: payment from for health or long-term care insurance coverage allowed -  AB801

WRS annuities and deferred compensation account distributions re public safety officers: payment from for health or long-term care insurance coverage allowed - AB851

WRS annuities and deferred compensation account distributions re public safety officers: payment from for health or long-term care insurance coverage allowed - SB471

WRS operation and administration revisions -  AB893

WRS participating employees may purchase years of creditable service for years of active service in the U.S. armed forces - SB145

WRS retirement annuities: DETF authorized to deduct certain membership dues from -  AB175

WRS retirement annuities: DETF authorized to deduct certain membership dues from -  SB282

retirement systems, joint survey committee on Retirement Systems, Joint Survey Committee on, see Legislature — Retirement Systems, Joint Survey Committee on

revenue, department of Revenue, Department of, see also Tax Appeals Commission; specific subject

Active members of the U.S. armed forces and their dependents: DOR to deny tax benefits to financial institutions that violate certain state or federal protections  - AB15

Ambulance service providers may certify to DOR for collection of debts from tax refunds -  AB679

Ambulance service providers may certify to DOR for collection of debts from tax refunds -  SB373

Appropriation bonds issued by populous county to pay for unfunded prior service liability re county employee retirement system authorized; conditions, report, and DOR duties  - AB666

Appropriation bonds issued by populous county to pay for unfunded prior service liability re county employee retirement system authorized; conditions, report, and DOR duties  - SB366

Biotechnology businesses: sales and use tax exemptions created; DOR to publish on Internet a list of certified businesses [Sec. 2174, 2175, 2417, 2418, 9441 (3)]  - SB40

Brewpub permit created; DOR duty set; severability provision - AB455

Brewpub permit created; DOR duty set; severability provision [Enrolled SB-40: Sec. 2757t-tm, we-ws, 2759b, ca, cb, cec-cLh, um, 2777g, r, 2780cd-cj, m, p, 3425m, 9441 (13d)]  - SB40

Brewpub permit created; DOR duty set; severability provision - SB224

Cigarettes and tobacco products: direct marketing provisions modified; license and permit revisions; restriction re arrest or conviction record [for section numbers, see entry under ``Tobacco"] -  SB40

Commercial dog breeder license requirements created, DATCP and DOR duties set; remedies for purchasers of a pet dog; sellers required to provide certain written information to buyers - AB567

Commercial dog breeder license requirements created, DATCP and DOR duties set; remedies for purchasers of a pet dog; sellers required to provide certain written information to buyers - SB308

Corporate income and franchise tax: combined reporting [S.Sub.Amdt.1 as amended by Senate; deleted by A.Sub. Amdt.1 or A.Amdt.1] -  SB40

Corporate tax return or claim: DOR must disclose information re audit or settlement that increases corporation's tax liability by set amount -  AB516

Dairy manufacturing operation: income and franchise tax credits created re amounts paid to modernize or expand [Sec. 1966, 1992, 2039, 2061, 2095, 2117; Enrolled SB-40: further revisions, 568h, 1948, 1994h, 1997, 2022, 2065, 2066, 2088, 2121, 2483, 3578h, deletes 1992, 2061, 2117]  - SB40

Delinquent tax collections by DOR: appropriation created to pay costs [Sec. 549] -  SB40

Delinquent taxpayer Internet postings: minimum lowered; distribution to search engines [Enrolled SB-40: Sec. 2135e, 2153p, 9441 (3j)] -  SB40

DOR Secretary's authority to waive or reduce interest or penalties expanded -  AB384

Early stage seed and angel investment income and franchise tax credits: expansion and technical changes [Sec. 1948, 1978, 1979, 1982, 2051, 2052, 2107, 2108, 9341 (7); Enrolled SB-40: further revisions, 1977, 1978, 1980, 1981, 2050, 2088, 2106, 2154, 3577k, 3578] -  SB40

Early stage seed and angel investment tax credits: allocation revisions [Sec. 1948, 1977, 1980, 1981, 2050, 2106, 2154, 3578] -  SB40

Economic development programs: reporting and repayment requirements for recipients of grants, loans, and tax benefits required; Comm.Dept and DOR reports required  - AB935

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB67

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB31

Enterprise zone jobs income and franchise tax credits: technical corrections [Sec. 1967-1976, 2040-2049, 2096-2105, 3637, 3638, 9341 (6)] -  SB40

Equalized value determination error by DOR: provisions created for loans to property owners in the amount overpaid  - AB20

Equalized value determination error by DOR: provisions created for loans to property owners in the amount overpaid  - SB14