Acts Index

immunization Immunization, see Vaccination

impact statement Impact statement, see Bills, Legislative

implied consent or alcohol concentration Implied consent or alcohol concentration, see also Drunken driving

Absolute sobriety for persons under age 21 [Sec. 4165md, 9349 (5mdq)] -  Act 27

Boating laws revised re registration, titling, intoxicated boating, absolute sobriety, safety course and certificate, capacity plate and slow-no-wake area -  Act 198

Driver improvement surcharge increased; portion used to purchase and maintain breath screening instruments; funding for training and services by state traffic patrol [Sec. 498d, 500d, 597, 605, 4169, 4170, 9201 (3h), 9349 (3)]  -  Act 27

OWI refusal hearing: location in county of arrest required (remedial legislation) -  Act 290

OWI testing: information provided to accused by law enforcement officer revised -  Act 107

imprisonment Imprisonment, see Prison

incinerator Incinerator, see Solid waste management

income tax Income tax, see also Corporation — Taxation

Criminal violations of certain income and franchise tax provisions: location of trial set (remedial legislation)  -  Act 291

Excess distributions from passive foreign investment companies included as adjusted gross income for individual tax purposes [Sec. 2261ao, 9343 (3m)] -  Act 27

Farm and farm investment losses: limit repealed [Sec. 2260t, 9343 (7m), 9443 (7m)] -  Act 27

Filing and paying taxes: DOR to study alternative methods [Sec. 9143 (2m)] [vetoed] -  AB-100

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited; report required  -  Act 299

Income tax or refund for unreported income modified (remedial legislation) -  Act 291

Income tax withholding re qualified real estate agents and direct sellers: treatment federalized [Sec. 2291]  -  Act 27

Individual income tax treatment of nonresidents and part-year residents: brackets prorated [Sec. 2261f]  -  Act 27

Integrated tax system: DOR to submit plan [Sec. 9143 (4z)] -  Act 27

Internal revenue code revisions re income and franchise taxes -  Act 37

Internal revenue code updates [Sec. 2254b-k, 2256m, 2260m, 2261am, b, q, 2262n, 2265m, 2266c-h, 2269b-t, 2274b-j, 2275b, 2277d, 2280am-L, nm, p, 2281b-j, 2285b, bm, 2287m, 2317m, 9143 (2x), 9343 (9x)] -  Act 27

Internal revenue code updates; eligibility for deduction for interest on qualified education loans; depreciation computation; revisions re funeral trusts and deductions for nonresidents, part-year residents and dependents [Sec. 280, 281, 282, 284b, d, 288-293, 294-297, 9342 (4), (5), (6)] [282, 9342 (6) — vetoed] -  Act 237

Medical savings account withdrawals: penalty for federal income tax purposes [Sec. 2332t] -  Act 27

Nonresident gambling winnings at Native American casinos in Wisconsin: taxation of [Sec. 281e, g, 9342 (3b)]  -  Act 237

Reciprocity with Illinois re nonresident individual income tax  -  Act 63

income tax _ credit Income tax — Credit, see also Farmland preservation; Homestead credit

Certified capital companies program created: tax credit for certain insurers; certification and report requirements; fee and distribution provisions; Comm.Dept duties specified, FTE positions increased, report required -  Act 215

Elderly person care or foster care: report and proposed legislation re tax credit for persons providing [Sec. 9123 (12j)] -  Act 27

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited; report required  -  Act 299

Manufacturing sales tax credit for fuel [Sec. 2262m, s, t, 2264m, 2276m-p, 2280m, n, 2286m-p, 9343 (9z)]  -  Act 27

Manufacturing sales tax credit for fuel and electricity: alternative minimum tax and effective date [Sec. 284m, p, 286m, 293p, 294p, 297p, 9342 (3e), (6t)] -  Act 237

Married persons filing joint return: tax credit increased [Sec. 2262ns-nu] -  Act 27

School property tax credit changes: use of certain surpluses in the general fund; LFB, DOR and JCF duties [Sec. 285b, c, 9256 (2c)] [285c, 9256 (2c) — partial veto]  -  Act 237

Senior citizen tax credit revision [Sec. 2262p, q, 9343 (2u)]  -  Act 27

Working families tax credit created [Sec. 2262np, 2264s, 2294m, 9343 (2g)] -  Act 27

income tax _ deduction Income tax — Deduction, see also Capital gains tax; Corporation — Taxation; Homestead credit

Higher education tax deduction provisions [Sec. 284, 286, 9242 (11), 9342 (3)] -  Act 237

Individual income tax rates reduced [Sec. 284e-im] -  Act 237

Individual income tax rates reduced; indexing implemented [Sec. 2261ds-o, fm, fn, 2302m, no, 9443 (3t)]  -  Act 27

Intergenerational transfer of certain farming or business assets: income tax exclusion for capital gains; penalty for sale by purchaser within 2 years of transfer [Sec. 2261c, 2321m, 2332v, 9343 (1c)] [2332v — partial veto]  -  Act 27

Intergenerational transfer of farm and business assets: capital gains penalty modified [Sec. 298s]  -  Act 237

Internal revenue code updates; eligibility for deduction for interest on qualified education loans; depreciation computation; revisions re funeral trusts and deductions for nonresidents, part-year residents and dependents [Sec. 280, 281, 282, 284b, d, 288-293, 294-297, 9342 (4), (5), (6)] [282, 9342 (6) — vetoed] -  Act 237

Long-term care insurance premium tax exemption [Sec. 2261d, 2262nm] -  Act 27

Rents, royalties and certain payments: reporting to DOR modified (remedial legislation) -  Act 291

income tax _ delinquent Income tax — Delinquent

Delinquent taxes: bingo supplier, racing and pari-mutuel wagering license denied for; SSN and federal employer ID provisions [Sec. 566bi-bn, 9301 (2e)] -  Act 237

Delinquent taxes: business tax registration certificate denied or revoked for [Sec. 305r, 307g] -  Act 237

Delinquent taxes: Comm.Dept denial of certain licenses; SSN and federal employer ID provisions [Sec. 327, 9310 (1)]  -  Act 237

Delinquent taxes: DFI denial, suspension or revocation licenses; SSN and federal employer ID provisions [Sec. 376m-384m, 395-421, 445m-450, 552d, 553d, 9319 (1)]  -  Act 237

Delinquent taxes: DHFS denial, nonrenewal or revocation of certain health licenses or certifications; SSN and federal employe ID number provisions [Sec. 255-259, 266-268, 269-273, 389-392, 453-460, 462, 463, 464g, h, i, j, 9322 (2)] -  Act 237

Delinquent taxes: DNR denial and revocation of certain approvals; SSN and federal employer ID provisions [Sec. 64-66, 67, 69, 70, 71, 73-80, 9336 (1)] -  Act 237

Delinquent taxes: DNR denial of environmental licenses for; SSN and federal employer ID number provisions [Sec. 466c, 489, 489c, 9336 (2)] -  Act 237

Delinquent taxes: DOR access to new hire information [Sec. 333bm, bp] -  Act 237

Delinquent taxes: DORL license denial, suspension, revocation or nonrenewal for; licensing departments to enter into memorandum of understanding with DOR; SSN and federal employer ID provisions [Sec. 298, 300, 301, 305, 307, 314, 315, 317, 385-388, 461, 464, 532, 534-550, 551, 9341 (1)]  -  Act 237

Delinquent taxes: DOT licensing penalties for; SSN and federal employer ID provision [Sec. 422m-443p, 512g-k, 513c, 514m-527b, 9301 (1gx), 9348 (1g)] -  Act 237

Delinquent taxes: DPI license denial and revocation for; SSN provision [Sec. 358, 359, 362, 9339 (1)]  -  Act 237

Delinquent taxes: DWD denial or revocation of license, permit or certification; federal employer ID number provision [Sec. 331g-L, 333b, d-y, 9355 (1xv), (1xw)]  -  Act 237

Delinquent taxes: effective dates re license denial and revocation [Sec. 9456 (1)] -  Act 237

Delinquent taxes: lobbyist license suspended or not issued for; SSN provision [Sec. 2, 20, 9318 (1)]  -  Act 237

Delinquent taxes: OCI denial, suspension or nonissuance of license for; SSN and federal employer ID number provision [Sec. 571b-575b, 576b-592, 597-602, 9326 (1), (2)]  -  Act 237

Delinquent taxes: property tax assessor certification denial for; SSN provision [Sec. 308, 309, 310, 9342 (2)]  -  Act 237

Delinquent taxes: state bar membership license denied or suspended for; SSN and memorandum of understanding provisions [Sec. 604, 9145 (1)] -  Act 237

Delinquent taxes: sunken log permit restricted, suspended or revoked for; SSN and federal employer ID number provisions [Sec. 393tg-tv, 9356 (3f)] -  Act 237

Delinquent taxes: tattoo and body piercing license denial, nonrenewal or revoked for; SSN and federal employer ID provisions [Sec. 457c-g] -  Act 237

Tax amnesty program created; DOR authority to collect delinquent taxes expanded re DWD and county agency records; Corr.Dept may release information re sex offender registry [Sec. 50, 50t, 84, 194b, 195, 207, 299, 302-304, 306, 311, 333, 490, 504, 9142 (1), 9242 (1), 9342 (1)]  -  Act 237

Tax amnesty program: DOR to submit proposal similar to 1985 program; JCF duties [Sec. 9143 (2mf)] [partial veto]  -  Act 27

income tax _ rate Income tax — Rate

Income tax calculation of nonresident and part-year individuals re 1997 WisAct 27: technical revision  -  Act 41

Individual income tax rates reduced [Sec. 284e-im] -  Act 237

Individual income tax rates reduced; indexing implemented [Sec. 2261ds-o, fm, fn, 2302m, no, 9443 (3t)]  -  Act 27

Individual income tax treatment of nonresidents and part-year residents: brackets prorated [Sec. 2261f]  -  Act 27

income tax _ refund Income tax — Refund

Income tax or refund for unreported income modified (remedial legislation) -  Act 291

Income tax refund: claims provision revised [Sec. 2315m, 9343 (10c)] -  Act 27

Probation and parole supervision fees: claims against income tax refunds for fees owed [Sec. 2342] -  Act 27

Unpaid parking tickets: setoff of [Sec. 2342g-r] -  Act 27

income tax _ return Income tax — Return

Browsing in income or franchise tax or credit claim records prohibited; notification and private claim of action provisions -  Act 323

Child support enforcement: DWD authority re subpoena of financial data, access to certain records and genetic testing -  Act 191

Electronic funds transfer of certain taxes: DOR may require only by promulgating rules; authority to prescribe other methods re tax payments, forms filing and document authentication [for section numbers, see entry under ``Revenue, Department of"] -  Act 27

incubator program for small business Incubator program for small business, see Industrial development

indexation Indexation, see Gasoline — Taxation; Income tax — Rate; Inflation; Mine and mining

indians Indians

Air quality attainment areas redesignated by tribal governing bodies: DNR duty re notification, report required  -  Act 270

American Indian health, Council on, abolished [Sec. 63p, 1167p, 1180q, 1478c, 2986g, 9423 (3v)] -  Act 27

American Indian language and culture education board abolished [Sec. 48m, 73m, 1254m, 2701p, 2753u-x]  -  Act 27

Child abuse and neglect: prevention program created; child abuse and neglect and early childhood family education center grants; domestic abuse training for certain staffs  -  Act 293

ETB and pioneering partners program eliminated; new board created; subsidized infrastructure loan program and grants provided; data lines and video links for schools; distance education revisions; universal service fund provision [for section numbers and vetoes, see ``Educational technology board"]  -  Act 27