Wisconsin Legislature: Legislature — Tax Exemptions, Joint Survey Committee on

Milwaukee County enrollment services unit established in DHS re administration of income maintenance and state supplemental payment programs; DCF may contract with DHS to administer child care subsidy program in Milwaukee County; county civil service employees and collective bargaining agreement provisions; JSCRS appendix report - SB161

Presumption for employment-connected infectious disease established for fire fighters, EMS providers, law enforcement officers, and correctional officers; JSCRS appendix report - AB644

Presumption for employment-connected infectious disease established for fire fighters, EMS providers, law enforcement officers, and correctional officers; JSCRS appendix report - SB429

Protective occupation participant status extended to county employees at jails and juvenile detention facilities and state employees at correctional institutions, juvenile correctional facilities, mental health institutes, and certain secure mental health facilities; collective bargaining, MERA, and SELRA provisions; JSCRS appendix report - AB634

Protective occupation participants for WRS purposes extended to Parole Commission members, state employees at certain correctional institutions and mental health facilities, certain Corr.Dept employees who work with sexually violent persons, and clerical employees at probation, extended supervision, and parole offices; JSCRS appendix report - AB199

Protective occupation participants: funding for actuarial study of impact on WRS re increase of normal form annuity [Enrolled AB-75: Sec. 9131 (2g)] - AB75

Variable annuity program in WRS: open participation to close on set date; JSCRS appendix report - SB320

WRS annuitants may voluntarily have monthly payments to retiree organization affiliated with an employee organization deducted from their annuities, DETF duties; JSCRS appendix report - AB916

WRS annuitants may voluntarily have monthly payments to retiree organization affiliated with an employee organization deducted from their annuities, DETF duties; JSCRS appendix report - SB390

WRS participating employees may purchase years of creditable service for years of active service in the U.S. armed forces; JSCRS appendix report - AB126

WRS participating employees may purchase years of creditable service for years of active service in the U.S. armed forces; JSCRS appendix report - SB88

WRS participating employers covered by MERA: payment of employee required contributions revised; JSCRS appendix report - AB337

Assembly committee structure and names for 2009-10 legislative session established [Assembly rules 9 (1)(bc), (c), (dm), (hd), (jc), (md), (np), (q), (sc), (sd), (sm), (sr), (t), (u), (v), (vh)] - AR2

Hours worked by Assembly employees: each Assembly member directed to determine method and reporting period [Assembly rule 7 (5)] - AR4

Memorializing Congress or the federal government: eliminating the prohibition against offering an Assembly joint resolution or the Assembly receiving a Senate joint resolution [Assembly rules 32 (1)(a), 39 (1), 41 (1)] - AR17

Partisan caucus of Senate or Assembly: exception to open meetings law deleted; legislative rules made invalid - AB143

Rate increases re sales tax, income tax, or franchise tax: two-thirds majority vote in Assembly required for passage, concurrence, and adoption [Assembly rule 48 (3)] - AR7

Resolution to reprimand, censure, or expel an officer or member of the Assembly must have at least 15 authors [Assembly rule 21 (1)] - AR19

Rules, Committee on, to offer a resolution calling for special order of business on April 20, 2010 for AR-14 - AR25

Rules, Committee on, to offer a resolution calling for special orders of business on April 13, 2010 for certain proposals - AR18

Committee of conference prohibited from considering or agreeing on a provision not part of the bill or resolution that is before the committee [Joint rule 3 (1)(a)] - SJR16

Partisan caucus of Senate or Assembly: exception to open meetings law deleted; legislative rules made invalid - AB143

Advice and consent of the Senate for appointments: Senate rule codified - AB927

Partisan caucus of Senate or Assembly: exception to open meetings law deleted; legislative rules made invalid - AB143

Senate rules revised; new rules created [Senate rules 5 (2)(c), 6 (2)(h), 13m, 14, 15, 17 (1)(c), (f), (g), (4m), 22 (1), (2), 25 (1)(b), (4)(a), (am), (b), 26, 27 (2), (6), 30 (3)(f), 32, 32 (1), (2), 34 (3), (4), 41 (1)(e), 44m, 47 (4), 68 (title), 69, 75, 76 (1), 85 (7), 95m, 98 (title), (5), 99 (53m)] - SR2

Biofuels: financial assistance for biorefinery, ``agricultural use" definition revised, Bioenergy Advisory Council, forestry diversification program, Biofuels Production Facility Regulatory Review, marketing orders, personal renewable fuel production and use, income tax credit for blender pumps, offering unblended gasoline to motor fuel dealers, renewable motor vehicle fuel sales goals and requirements, state fleet provisions; reports required; OEI, DATCP, DNR, Comm.Dept, and DOR duties; JSCTE appendix report - AB408

Biofuels: financial assistance for biorefinery, ``agricultural use" definition revised, Bioenergy Advisory Council, forestry diversification program, Biofuels Production Facility Regulatory Review, marketing orders, personal renewable fuel production and use, income tax credit for blender pumps, offering unblended gasoline to motor fuel dealers, renewable motor vehicle fuel sales goals and requirements, state fleet provisions; reports required; OEI, DATCP, DNR, Comm.Dept, and DOR duties; JSCTE appendix report [S.Amdt.1: renewable fuel sales requirement deleted; S.Amdt.2: Comm.Dept duty added; S.Amdts 3 and 4: unblended gasoline provisions modified re nonattainment areas and liability for blending after sale] - SB279

Biotechnology and manufacturing research: property tax exemption created for machinery and other personal property; state to compensate local taxing jurisdictions; JSCTE appendix report [Sec. 757, 1517, 1519, 1521-1524, 1816, 1818, 1828, 1901-1904, 2299, 9343 (19); original bill only] - AB75

Biotechnology and manufacturing research: sales and use tax exemptions created for machinery and other personal property; JSCTE appendix report [for section numbers and further revisions, see entry under ``Industrial development"] - AB75

Building materials used to construct or remodel a single-family home: sales and use tax exemption created; sunset provision; JSCTE appendix report - AB339

Capital gains tax exclusion for long-term gains: changes made by 2009 WisAct 28 restored; JSCTE appendix report - AB866

Capital gains tax exclusion for long-term gains reduced; JSCTE appendix report [Sec. 1543, 9343 (13); Enrolled AB-75: further revisions, provision re farm assets, 1543b] - AB75

Capital losses: treatment of federalized; JSCTE appendix report - AB268

Capital losses: treatment of federalized; JSCTE appendix report - SB353

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction for parents set; JSCTE appendix report - AB135

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction for parents set; JSCTE appendix report - SB106

Commercial fishing vessel: sales tax exemption created for fuel used by; JSCTE appendix report - AB449

Community theater: property tax exemption for property owned by a nonprofit entity and operated as, conditions specified; JSCTE appendix report - AB375

Conduit revenue bonds: authorizing two or more political subdivisions to enter into an agreement to create a commission to issue; JSCTE appendix report - AB605

Conduit revenue bonds: authorizing two or more political subdivisions to enter into an agreement to create a commission to issue; JSCTE appendix report [S.Amdt.2: AG authority revised; WHEDA, WHEFA, affordable housing and elderly housing projects, and health facility information technology projects provisions; A.Amdt.1: further revisions] - SB399

Contaminated and abandoned wells compensation program: individual income tax subtract modification created; JSCTE appendix report - AB13

Corporate income and franchise tax reporting combined for related corporations sunsetted; JSCTE appendix report - AB478

Domestic partnership: requirements for forming a legal relationship created; registry provision; JSCTE and JSCRS appendix reports [for section numbers and further revisions, see entry under ``Family"] - AB75

Educational expenses loans: individual income tax deduction created re interest paid, conditions specified; JSCTE appendix report - SB166

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - AB99

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - AB140

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - SB69

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - SB111

Electricity and natural gas sold for residential use exempt from sales and use tax regardless of when it is sold; JSCTE appendix report - AB523

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report - AB712

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report - SB521

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report - AB690

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report [S.Amdt.1: type of facilities expanded] - SB452

Full-time employees employed by claimant: income and franchise tax deductions created; JSCTE appendix report - AB969

Graduate of a regionally accredited college or university and year-round resident of this state: individual income tax deduction created; JSCTE appendix report - AB881

Income derived from manufacturing, farming, and research: income and franchise tax exemptions created; JSCTE appendix report - SB705

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report - SB64

Individual income tax personal exemption for dependents increased; JSCTE appendix report - AB576

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report - AB648

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report [S.Amdt.1: adopts section 811 provisions] - SB439

Internal Revenue Code provisions re IRAs: adopting section 512; JSCTE appendix report - AB608

Internal Revenue Code provisions re IRAs: adopting section 811; JSCTE appendix report - SB420

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report - AB631

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report - SB416

Manufactured or mobile home community: requirements before sale or other transfer created, real estate transfer fee and unfair trade practice provisions; WHEDA duties specified; JSCTE appendix report - AB527

Manufactured or mobile home community: requirements before sale or other transfer created, real estate transfer fee and unfair trade practice provisions; WHEDA duties specified; JSCTE appendix report - SB351

Manufacturing sales and use tax exemption re tangible personal property; appendix report [Sec. 1571, 1643, 1709, 1831, 1832, 1834, 1835, 1842-1846, 9443 (5); Enrolled AB-75: further revisions, 1830f, 1831b, 1832b, 1842d, 1843c, g, 9443 (5f), (14q)] - AB75

Meat of game animal lawfully killed and donated to charitable organization: individual income tax deduction for processing costs created; income and franchise tax exemption for income derived from processing fees; JSCTE appendix report - AB714

Medical physics performance testing of medical imaging and therapeutic equipment: sales and use tax exemption created; JSCTE appendix report - AB976

Motorboat, outboard motor, and motorboat trailer: sales and use tax exemption created, conditions specified; JSCTE appendix report - AB350

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report - AB254

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report - SB176

Nonprofit theater in the City of Madison: property tax exemption created under set conditions; JSCTE appendix report - AB978

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report - SB65

Program revisions re benefits for low-income residents: BadgerCare Plus, food stamps, Wisconsin Shares, drug testing for public assistance, MPCP, energy assistance, WHEDA and Comm.Dept housing assistance, HEAB, and EITC; Comm.Dept and JSCTE appendix reports - SB708

Property used in farming: federal Income Tax Code re amortization, depreciation, and expense deductions apply for state income and franchise tax purposes; JSCTE appendix report - AB936

Reinvested capital gains: procedure created for certain persons to defer taxation; JSCTE appendix report [Sec. 1535, 1544, 3073] - AB75

Retirement income received by an individual: tax exemption expanded and increased; JSCTE appendix report - AB967

Sales and use tax administration modernized for state, county, and stadium districts re voluntary collection by out-of-state retailers; sales and use taxes imposed on specified digital goods, exception provision; JSCTE appendix report [Sec. 16, 41, 71, 73, 106-108, 154-156, 198-200, 215-218, 221, 225-540, 542-552, 554, 559, 719, 720, 9443 (1), (2)] - SB62

Skiing facility: sales and use tax exemption for energy efficient property and taxable services; JSCTE appendix report - AB800

Snowmaking and snow-grooming operations at ski hills, slopes, and trails added to definition of ``manufacturing" for sales and use tax exemption purposes; JSCTE appendix report - AB802

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report - AB302

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report [S.Sub.Amdt.1: further revisions, trail groomers specified and ATV clubs added] - SB215

Snowmobile club (nonprofit): property tax exemption for real property created; JSCTE appendix report - AB301