Subject Index

Corporate income and franchise tax rates and capital gains revised; corporate minimum tax created  - AB990

Corporations, service corporations and limited liability companies: laws revised and expanded [A.Amdt.2: DFI substituted for Secretary of state; A.Amdt.3: ``business entity" and ``business representative" definitions created; A.Amdt.4: withdrawal from limited partnerships revised; S.Amdt.1: real estate transfer fee provision removed] -  AB923

Corporations, service corporations and limited liability companies: laws revised and expanded - SB558

Development opportunity zone in the city of Eau Claire created - AB265

Development opportunity zone in the city of Eau Claire created - SB122

Development zone: program, tax and job credits revised [A.Sub.Amdt.1: further revisions, research credit added, provisions re day care, environmental remediation and W-2]  - AB1033

Development zone: program, tax and job credits revised -  SB636

Development zone tax credit program changes [Sec. 3378-3381, 3400-3404, 3408-3412, 3421, 9348 (6); original bill only] -  AB150

Development zone tax credit program changes -  SB200

Environmental remediation: income and franchise tax credits extended -  SB611

Fuel and electricity used in manufacturing: credit for sales and use taxes extended re tax-option corporations  - AB761

Fuel and electricity used in manufacturing: credit for sales and use taxes extended re tax-option corporations  - SB467

HMO and LSHO tax exemptions revised [Sec. 3344, 3345, 3397, 3405, 3406, 3407, 4873, 7029, 7032, 9348 (5), 9448 (5); A.Sub.Amdt.1: further revisions, 3399f, 9348 (5m), deletes 9348 (5), 9448 (5)] -  AB150

Internal revenue code redefined re income and franchise taxes; earned income tax credit and military personnel tax benefit provisions -  AB1097

Internal revenue code redefined re income and franchise taxes; earned income tax credit and military personnel tax benefit provisions -  SB674

Oil company franchise fee created [S.Amdt.117 to Engr.AB-150: Sec. 1115b, 1401mb-mf, 1407m, 4159rb, 9455 (3tb) (Senate recedes its position); S.Amdt.123 to Engr.AB-150: further revisions, 1401 mbe-mfd, 3522gb, deletes 1401mb-mf (Senate recedes its position)]  - AB150

Oil company franchise fee created -  AB402

Oil company franchise fee created; local petroleum storage fee imposed on facility owners in populous counties [original bill only] -  AB557

Professional baseball park district created; provisions re bond issuance, room tax, contracting, highway improvements, surplus state land sale and LAB audit [for further revisions, see entry under: ``Milwaukee Brewers"] -  SE5 AB1

Tax technical changes re nontaxable income, corporate and franchise returns, entertainer wages, withholding, delinquency, sales or use taxes, DOR sampling, depository assessments and filing of late or extended returns [A.Sub.Amdt.1: further revisions, depository assessments provision removed, sampling limited to fuel taxes] -  AB775

Wood energy producers' income and franchise tax credit created - AB766

fraternal insurance Fraternal insurance, see Insurance — Fraternal

fraud Fraud

Consumer fraud and unfair trade practices against elderly and disabled: supplemental forfeitures created  - AB989

Criminal slander of title, simulating legal process and falsely assuming to act as a public officer, public employe or utility employe: penalties increased -  SB437

Day care for children: county registration of unregulated providers permitted; penalty for fraudulent misrepresentation as licensed center expanded -  SB474

False claims concerning perishable agricultural food products: cause of action created -  AB702

False representations affecting elections: laws and penalties revised [Sec. 1, 2, 10-14; original bill only]  - AB150

False representations affecting elections: laws and penalties revised -  SB286

Forgery offenses revised re value of item [A.Sub.Amdt.1: Sec. 7229rc-re, tm, 9359 (3h); deleted by A.Amdt.26 to A.Sub.Amdt.1] -  AB150

Fraudulent representations law: real estate brokers and salespersons exempt in certain cases [A.Amdt.2: attorney fee provision] - AB386

Health care fraud and abuse, Council on, created in DOA; report required; sunset provided -  AB1034

Home repair fraud: contractor activities regulated; intentional property damage provision -  AB1009

Insurance fraud: civil immunity created for persons who report - SB361

Questionnaire responses by candidates or elected officials: publication or dissemination of false information prohibited - AB254

Securities laws revisions (remedial legislation) -  SB484

Vehicle regulations revised re fraudulent or unlawful evidence of registration, altering appearance of license plate and vehicle operation with suspended, revoked or canceled registration - SB221

Vehicle regulations revised re fraudulent or unlawful evidence of registration and vehicle operation with suspended, revoked or canceled registration [A.Sub.Amdt.1: fraud offenses involving evidence of registration and operation with suspended, revoked or canceled registration] - AB312

Welfare fraud hotline: DILJD to establish toll-free telephone number; directory provision -  SB515

Welfare overpayments: administrative costs provision re state charging fees for certain collections; provision for recovery fee assessment and retention [Sec. 2144, 2147, 2151, 2795-2797, 2887-2889, 3077-3079, 3426; original bill only]  - AB150

Welfare overpayments: administrative costs provision re state charging fees for certain collections; provision for recovery fee assessment and retention -  SB196

friend in the sky program Friend in the sky program, see National guard

frit _fixed retirement investment trust_ FRIT (Fixed retirement investment trust), see Retirement — Public

fruit Fruit, see Farm produce

fte _full_time equivalent position_ FTE (Full-time equivalent position), see Public employe

fuel Fuel, see also Gasoline; Petroleum

Environmental statutes (chap. 144, Wis.Stats.) renumbered and reorganized -  SB622

Gas pipeline safety: provisions expanded to cover facilities not owned by public utilities -  AB966

Great lakes: drilling to explore for or produce oil or gas prohibited -  SB569

Liquid petroleum gas sales: measurement revision -  AB184

Minimum markup law: revisions re sale of motor vehicle fuel; damage provisions -  AB616

Minimum markup law: revisions re sale of motor vehicle fuel; damage provisions -  SB414

fuel tax Fuel tax, see Gasoline — Taxation

full faith and credit Full faith and credit, see Court — Procedure

full_time equivalent position _fte_ Full-time equivalent position (FTE), see Public employe

fund raising Fund raising, see Charitable corporation

funeral and funeral director Funeral and funeral director

Burial urns: sales and use tax exemption created -  AB296

DORL licensure and regulations for funeral directors, public accountants, pharmacists, physicians and optometrists revised (remedial legislation) -  AB759

Funeral and burial expenses of W-2 participants -  AB591

Funeral and burial expenses of W-2 participants -  SB359

Funeral director's license requirements revised -  AB533

Funeral, burial and cemetery expenses not paid by decedent's estate: cap set [Sec. 2861, 2920, 2923-2926, 9326 (10); A.Sub.Amdt.1: further revision, 2924b, 2925c, deletes 2924, 2925; A.Amdt.26 to A.Sub.Amdt.1: governing body responsibility revised, 2925d, deletes 2925c]  - AB150

Prearranged funeral plans funded by a life insurance policy or annuity: sale, solicitation and benefit payments  - AB868

Prearranged funeral plans funded by a life insurance policy or annuity: sale, solicitation and benefit payments [S.Sub.Amdt.1: further revisions, prearranged funeral plan changed to burial agreement, annuity provision removed, trust fund provision added] -  SB535

fur farm Fur farm

Domestic mink farm: occupational tax eliminated; GPR funding for research -  AB843

Shining of wild animals on certain types of animal farms prohibited -  SB128

furniture Furniture, see Personal property

g - G -

gambling Gambling, see also Bingo; Gaming board; Gaming commission; Lottery; Racing

Charitable gaming: separate appropriation created [Sec. 543, 545, 6976, 6977, 9223 (1)] -  AB150

Compulsive gambling prevention and treatment: board, toll-free hotline, outreach program and research, treatment center and prisoner treatment program created; funding from lottery and racing revenues -  AB494

Computers used to commit crimes: identity concealment and siezure of property provisions; use by certain convicted persons restricted; gambling and child pornography or material harmful to children prohibitions expanded - AB1055

Gambling devices: exemption re interstate transportation, shipbuilding and nuisance definition - AB97

Gambling devices: exemption re interstate transportation, shipbuilding and nuisance definition [S.Sub.Amdt.1: further revisions, exemption for transportation of devices into Sturgeon Bay; A.Amdt.1: Marinette, Superior and La Crosse added; A.Amdt.3: Manitowoc added] -  SB49

Gambling oversight, Assembly Special committee on, created -  AR10

Gambling winnings of nonresidents: tax provision expanded -  AB768

Gaming operation signs: DOT to remove [S.Amdt.1 to Engr.AB-557] (Senate recedes its position by adoption of Conf.Amdt.1) -  AB557

Indian gaming compacts: Assembly Special committee on, created -  AR17

Indian gaming investigation activities funding [Sec. 544, 1019, 6985] -  AB150

Indian gaming receipts: moneys received as reimbursement for Gaming commission services included [Sec. 6984]  - AB150

Legal age for gambling raised - AB318

Raffle laws expanded [A.Amdt.26 to A.Sub.Amdt.1: Sec. 6976c-v] -  AB150

Raffle prize: claiming requirement under a Class B license revised -  AB653

Video amusement devices: regulation and licensing by DOR in certain cases; fees and sales tax provisions; crane game regulation and licensing provision -  AB774

Video amusement devices: regulation and licensing by Gaming commission in certain cases; fees and sales tax provisions - AB633

game Game

Animal disease indemnity revisions re appraisal and payment; DATCP authority expanded; commercial deer provisions [Sec. 3575, 3577-3591, 9304 (1), 9404 (1); original bill only] - AB150