2013 Subject Index to Legislation

Gain from small business stock: federal tax treatment adopted [A.Sub.Amdt.1: Sec. 1297h, 1298n, s, 1453e] - AB40

corporation _ taxation Corporation -- Taxation, see also Income tax -- Deduction; Property tax

Aging natural cheese: property tax and income tax credit provisions [A.Sub.Amdt.1: Sec. 1278n, p, 1287g, h, 1345g, h, 1396g, h, 9337 (4q); deleted by A.Amdt.3] - AB40

Combined report of a unitary business of which a foreign operating corporation is a member must include the income or loss of a member incorporated in a foreign jurisdiction that is considered a tax haven - AB844

Depreciation, depletion, amortization, and business assets: Internal Revenue Code revisions [A.Sub.Amdt.1: Sec. 1297d-f, 1304g, gm, i-m, 1372b, 1383b-f, 1408b, c-g, 1419d-f, 1453d, dm] - AB40

Early state seed investment and angel investment tax credits: claim amounts increased, eligibility for certification as a new business venture, transfer of angel credit to another Wisconsin taxpayer, and factors to consider when certifying an investment fund manager; tax credit created re purchases made from qualified new business venture - SB696

Economic development surcharge eliminated for farming, partnerships, and individuals [A.Sub.Amdt.1: Sec. 1501d-s, 9337 (2u)] - AB40

Economic development tax credit program: total amount increased [Sec. 2075, 2076; A.Sub.Amdt.1: further revisions, allocation modified, 2075m, deletes 2076] - AB40

Economic development tax credits: authorizing transfer to another Wisconsin taxpayer, conditions specified; WEDC duties and JCF review - AB580

Economic development tax credits: authorizing transfer to another Wisconsin taxpayer, conditions specified; WEDC duties and JCF review - SB449

Enterprise zone tax credit certification: requirement that a business's capital investment in property equal at least 10 percent of gross revenues replaced with a significant capital investment as defined by WEDC [Sec. 2080, 2081, 2083, 2084, 2086, 9350 (1)] - AB40

Enterprise zone tax credit: original equipment manufacturer requirement eliminated [Sec. 2082, 2085, 9350 (2)] - AB40

Film production services tax credit and film production services and film production company investment credits restored and limits increased - AB912

Full-time job requirement for WEDC tax credit programs modified [Sec. 1333, 1385, 1421, 1468, 2060, 2061, 2070-2073, 2077-2079, 9350 (4)] - AB40

Historic rehabilitation tax credit revised [A.Sub.Amdt.1: Sec. 1348eb-ef, 1398fh-fs, 1434fg-fs] - AB40

Income tax revisions re corporation combined reporting, qualified production activities income credit, rates and brackets, personal exemptions, EITC, homestead tax credit, and exclusion of capital gains; JSCTE appendix report - AB872

Internal Revenue Code changes adopted re retirement plans, health care spending, pension funding, and related expenditures; JSCTE appendix report [Sec. 1288-1297, 1353-1372, 1374-1383, 1399-1408, 1409-1418] - AB40

Jobs tax credit: amount awarded to certified persons revised [Sec. 2065, 9350 (3)] - AB40

Jobs tax credit and enterprise zone tax credit calculation revised [Sec. 1339-1343, 1391-1395, 1427-1431, 2063, 2066, 9337 (4)] - AB40

Manufacturing and agriculture credit limited to tax imposed on business operations [A.Sub.Amdt.1: Sec. 1345hf-k, 9337 (15d)] - AB40

Moving expenses to relocate a business to this state: income tax credit created - SB624

Qualified research in biotechnology or manufacturing: sales tax exemption for items used in expanded to members of combined group of corporations; JSCTE appendix report [Sec. 1489-1494, 1496, 9337 (9), 9437 (11); A.Sub.Amdt.1: further revisions, 1492d, deletes 1492; A.Amdt.3: further revisions, deletes 9437 (11)] - AB40

Qualified research tax credits: members of pass-through entities allowed to claim [A.Sub.Amdt.1: Sec. 1298p, 1343b, c, 1348f-j, 1352d, e, 1395am, ar, 1408bg, h, 1431am, as] - AB40

Tax credits sunsetted re relocated business, community development finance, biodiesel fuel, dairy and livestock farm, dairy manufacturing, meat processing, woody biomass, food processing plant, Internet equipment, film production, HIRSP assessment, fuel pumps, postsecondary education, water consumption, beginning farmer, research facilities, and qualified research [A.Sub.Amdt.1: Sec. 1304d-f, 1331d, 1338b-u, 1344b-d, em-g, 1345b-e, 1347b-f, 1348d, e, 1383j, 1390b-u, 1395b-e, f-h, 1396b-1398f, i-L, 1419h, 1426b-u, 1431b-e, es-h, 1432b-1434f, i-L] - AB40

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - AB484

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - SB378

corpse Corpse, see Funeral and funeral director

corr.dept Corr.Dept, see Corrections, Department of

correction bills Correction bills, see Statutes -- Revision

correctional institution Correctional institution, see House of correction; Jail; Juvenile detention facility; Prison

corrections, department of Corrections, Department of

Claims against the state by persons claiming to be innocent after release from imprisonment: Claims Board duties and maximum award revised; temporary financial assistance, transition assistance, sealed records, deceased petitioner, and judicial review provisions - AB534

Claims against the state by persons claiming to be innocent after release from imprisonment: Claims Board duties and maximum award revised; temporary financial assistance, transition assistance, sealed records, deceased petitioner, and judicial review provisions - SB587

Community youth and family aids: Corr.Dept allocation to counties set for 2013-15 fiscal biennium [Sec. 2139-2141, 2143-2147] - AB40

Community youth and family aids: juvenile corrections daily rate set [Sec. 2135, 2136; A.Sub.Amdt.1: further revisions] - AB40

Corr.Dept employees allowed to collectively bargain over workplace safety - AB322

Corr.Dept employees allowed to collectively bargain over workplace safety - SB312

Correctional employee's or health services employee's personal identifying information: possession by person in custody or supervised by Corr.Dept or a patient or resident of a mental health facility prohibited, security freeze of credit report provision; JRCCP report - AB628

Correctional employee's or health services employee's personal identifying information: possession by person in custody or supervised by Corr.Dept or a patient or resident of a mental health facility prohibited, security freeze of credit report provision; JRCCP report - SB472

County and municipal prisoners: provisions allowing for agreements to house prisoners in a bordering county within or outside the state; Corr.Dept duties [S.Amdt.1: Corr.Dept approval of facility removed, approval of equivalent agency or department in receiving state remains] - SB648

Furniture procured through prison industries [A.Sub.Amdt.1: Sec. 114b, bd, 9301 (1e)] - AB40

Juvenile residential aftercare expanded to include supervised placement in an independent living situation [Sec. 341, 2137, 2138, 2336] - AB40

Mendota Juvenile Treatment Center: appropriation amount Corr.Dept is required to transfer to DHS [Sec. 816] - AB40

OJA eliminated and most functions transferred to DOJ; programs for reintegrating incarcerated American Indians transferred to Corr.Dept; some homeland security programs transferred to DMA; youth diversion grant reductions [Sec. 29, 30, 37, 38, 43, 44, 161-185, 339, 382, 386, 387, 416-420, 428, 433-454, 460, 584, 615, 1938, 1939, 1944, 1946, 1947, 2142, 2148, 2157, 2340-2342, 2345-2347, 2360, 9101 (1), 9126 (2), 9201 (1), 9208 (1); A.Sub.Amdt.1: further revisions, TCS district boards ability to accept gifts and grants restored, 615d, deletes 615] - AB40

Out-of-home care for child with an individualized education program (IEP) and who is a full-time student: extending care to age 21 or until the child is granted a high school diploma; conditions and exemptions to emergency rules and rule-making procedures provisions [S.Amdt.1: appropriations added; S.Amdt.2 to S.Amdt.1: appropriations to Corr.Dept, DCF, and JCF modified] - SB451

Prerelease pilot program for prisoners and contract with Freedom Life Skills, Inc. established; report required [A.Sub.Amdt.1: Sec. 340d, r, 381d, g, 9108 (1L), 9408 (1L)] - AB40

Registered out-of-state sex offender who becomes a resident of this state: law enforcement notification and dissemination to the public provisions - AB764

Registered out-of-state sex offender who becomes a resident of this state: law enforcement notification and dissemination to the public provisions - SB668

Renewable energy consumption: new goals for certain state agencies set, DOA report required; new goal re electric energy consumed in the state set, PSC reports required - SB64

Revolving fund from moneys of probationers, parolees, or persons on extended supervision who absconded: requirement repealed [Sec. 335-338, 340, 342, 2131, 2149, 2151-2153, 2158] - AB40

Right to vote lost only while incarcerated for a disqualifying offense, voting permitted while on parole or extended supervision; voter registration applicant not required to provide information regarding felony conviction and requirement that Corr.Dept provide a list of convicted felons to election officials deleted; Corr.Dept, GAB, and Director of State Courts training duties - AB886

Searches by law enforcement officer of the property or residence of a person on parole, probation, or extended supervision permitted if there is reason to suspect criminal activity; conducted in reasonable manner and notifying Corr.Dept provisions - AB59

Searches by law enforcement officer of the property or residence of a person on parole, probation, or extended supervision permitted if there is reason to suspect criminal activity; conducted in reasonable manner and notifying Corr.Dept provisions - SB40

Sex offender registry: information provided to the general public expanded and notice from Corr.Dept or DHS to local law enforcement modified [A.Amdt.2: agency determines if notification is necessary under certain conditions] - AB441

Sex offender registry: information provided to the general public expanded and notice from Corr.Dept or DHS to local law enforcement modified - SB633

Sexually violent person commitments: discharge and supervised release provisions revised - AB28

Shelter care facility: placement of children in under a voluntary agreement permitted; DCF duties - AB674

Shelter care facility: placement of children in under a voluntary agreement permitted; DCF duties - SB532

Short-term sanctions system for violations of conditions of extended supervision, parole, probation, or deferred prosecution agreement established [A.Amdt.1: temporary housing of persons on probation in county jails or houses of correction added; A.Amdt.2: attempt to possess a schedule I or II controlled substance or analog that is a narcotic made a felony] - AB702

Short-term sanctions system for violations of conditions of extended supervision, parole, probation, or deferred prosecution agreement established - SB549

Wrongful imprisonment claims: petitions to Claims Board referred to DHA, compensation modified, claims by certain surviving family members, health care coverage under GIB plan option and BadgerCare Plus provision, temporary financial and transition assistance provision, and income tax deduction; JRCCP report - AB519

cosmetology Cosmetology

Barbering and cosmetology licensing requirements revised - AB291

Barbering and cosmetology licensing requirements revised - SB237

Cosmetologist required training hours reduced; cosmetology and barbering licensure requirement exemption for a service performed prior to a live performance or production of a moving or still image for public release or broadcast - AB503

Cosmetologist required training hours reduced; cosmetology and barbering licensure requirement exemption for a service performed prior to a live performance or production of a moving or still image for public release or broadcast [S.Admt.1: recognition of accredited schools of barbering, cosmetology, aesthetics, manicuring, and electrology added; rule-making authority of DSPS] - SB395

Cosmetology Examining Board membership modified - AB433

Cosmetology Examining Board membership modified - SB345

Instructor exam and requirements modified re cosmetology, barbering, aesthetics, manicuring, and electrology; continuing education requirements for cosmetology license revised - AB572

Instructor exam and requirements modified re cosmetology, barbering, aesthetics, manicuring, and electrology; continuing education requirements for cosmetology license revised - SB439

Tanning facility: informed consent form signed by 16 or 17 year old's parent or legal guardian required; DHS duties - SB590

council on veterans programs Council on Veterans Programs, see Veterans Affairs, Department of

counselor Counselor, see Psychology; Trades and occupations

county County, see also name of specific county

Aerial approach ordinance is initiated by a committee of the governing body of the county or municipality that owns the airport - AB671

Aerial approach ordinance is initiated by a committee of the governing body of the county or municipality that owns the airport - SB516

Certified survey map ordinance or resolution may divide land into more than 4 parcels without the division being a subdivision; conditions and extraterritorial plat provisions - AB663

Certified survey map ordinance or resolution may divide land into more than 4 parcels without the division being a subdivision; conditions and extraterritorial plat provisions [S.Amdt.3: DOA and DOT review required under certain conditions] - SB502

County and municipal prisoners: provisions allowing for agreements to house prisoners in a bordering county within or outside the state; Corr.Dept duties [S.Amdt.1: Corr.Dept approval of facility removed, approval of equivalent agency or department in receiving state remains] - SB648

Crime prevention funding board: each county authorized to establish; duties, surcharge, and reports provisions [A.Sub.Amdt.1: Sec. 514s, 1238m, 1239m, 1243m, 2291m, 2293m, 2352m, 2358m, 9129 (1e)] - AB40

Crime victim and witness assistance surcharge revisions; crime prevention fund established and a crime prevention funding board is created in every county receiving the funds - AB74

Crime victim and witness assistance surcharge revisions; crime prevention fund established and a crime prevention funding board is created in every county receiving the funds - SB100

Development opportunity zone for areas in a county experiencing a mass layoff or business closing: WEDC may designate, conditions specified - AB375

Development opportunity zone for areas in a county experiencing a mass layoff or business closing: WEDC may designate, conditions specified - SB293

Development regulation authority of a political subdivision: revisions re approvals and use of existing requirements; U.S. Postal Service provision - AB386

Development regulation authority of a political subdivision: revisions re approvals and use of existing requirements; U.S. Postal Service provision [S.Amdt.2: postal service provision removed; S.Amdt.4: further revisions; S.Amdt.5: revisions and ``project" defined] - SB314

Driving skills tests for ``Class D" vehicle operators: eliminates DOT's authority to contract with law enforcement agencies and counties or local governments; road test certification and waiver procedure created - AB713

Driving skills tests for ``Class D" vehicle operators: eliminates DOT's authority to contract with law enforcement agencies and counties or local governments; road test certification and waiver procedure created - SB569

Drug courts: DOJ to provide grants to counties to establish and operate [A.Sub.Amdt.1: Sec. 381m, 1944m] - AB40