Subject Index

Internal revenue code updates; deduction for interest on qualified education loans limited; depreciation computation; technical changes [Sec. 280, 281, 282, 288-293, 294-297, 9342 (4), (5), (6); A.Sub.Amdt.1: nonresidents and part-year residents made eligible for education loan deduction, revisions re funeral trusts and deductions for nonresident, part-year residents and dependents, 284b, d] -  AB768

Internal revenue code updates; deduction for interest on qualified education loans limited; depreciation computation; technical changes [Sec. 280-282, 288-297, 9342 (4)-(6)]  - SB436

Lottery prize: voluntary assignment and security for loan processes established; income and franchise tax provision  - AB942

Medical savings account provisions repealed [A.Sub.Amdt.1: Sec. 2332t, 4929c, 4932m, n, 5510m; A.Amdt.8: deletes 4929c, 4932m, n, 5510m] -  AB100

Nonresident gambling winnings at Native American casinos in Wisconsin: taxation of [A.Sub.Amdt.1: Sec. 281e, g, 9342 (3b)] - AB768

Reciprocity with Illinois re nonresident individual income tax  - AB633

Reciprocity with Illinois re nonresident individual income tax  - SB366

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

Adult care facilities for elderly revised re criminal history searches of certain employes and reporting of abuse, neglect or misappropriation of property by nurse's assistant; personal exemptions tax credit modified; DORL duties  - AB341

Agricultural education and environmental costs and expenses: individual and corporate income and franchise tax credits created -  AB901

BOALTC positions and certain funding increased; personal exemptions tax credit limited -  AB356

Certified capital companies program created: tax credit for certain insurers; certification and report requirements; fee and distribution provisions; Comm.Dept duties specified  - AB579

Certified capital companies program created: tax credit for certain insurers; certification and report requirements; fee and distribution provisions; Comm.Dept duties specified [S.Amdt.1: further revisions, report required, Comm.Dept FTE positions increased] -  SB333

Charities devoted exclusively to poor: income tax credit created for contributions to; DWD provision  - AB879

Child care revisions re early childhood councils, development and safety training, special needs care, low-income and at-risk funding eligibility, parental copayment, resource and referral services and W-2; loan repayment program; income and franchise tax credits -  AB388

Child care revisions re early childhood councils, development and safety training, special needs care, low-income and at-risk funding eligibility, parental copayment, resource and referral services and W-2; loan repayment program; income and franchise tax credits -  SB163

Development zones based on job creation or retention and on costs re environmental problems or brownfields created; certain existing tax credits discontinued [for section numbers and further revisions, see entry under ``Industrial development"] - AB100

Development zones based on job creation or retention and on costs re environmental problems or brownfields created; certain existing tax credits discontinued [Sec. 2261, 2262, 2263, 2265, 2267, 2274, 2275, 2276, 2277, 2279, 2280, 2285, 2286, 2287, 2288, 2358, 2401, 4500-4506, 4512-4532, 9310 (6)]  - SB77

Development zones: revisions re environmental remediation, tax and job credits, appropriation for tax benefits and first class cities -  SB86

Disabled veterans: income and franchise tax credits created re hiring of -  AB293

Disabled veterans: income and franchise tax credits created re hiring of -  SB236

Education tax credits and deduction and higher education tax deduction created [Sec. 54, 283-287, 9242 (11), 9342 (3); A.Sub.Amdt.1: educational expenses credit and deducation removed, deletes 54, 283, 285, 287]  - AB768

Education tax credits and deduction and higher education tax deduction created [Sec. 54, 283-287, 9242 (11), 9342 (3)] - SB436

Elderly person care or foster care: report and proposed legislation re tax credit for persons providing [A.Amdt.8 to A.Sub.Amdt.1: Sec. 9123 (12j)] - AB100

Elementary and secondary educational expenses: income tax exemption created -  AB717

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited [A.Amdt.1: report required]  - AP8 AB5

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited -  AP8 SB5

Individual income tax system structure modified -  SB167

Itemized deductions credit expanded -  SB522

Low-income individuals: income tax credit created for -  AB181

Low-income individuals: income tax credit created for -  SB162

Manufacturing sales tax credit for fuel [A.Sub.Amdt.1: Sec. 2262m, s, t, 2264m, 2276m-p, 2279g, 2280m, n, 2286m-p, 9343 (9z); A.Amdt.8: deletes 2279g]  - AB100

Manufacturing sales tax credit for fuel and electricity: alternative minimum tax and effective date [A.Sub.Amdt.1: Sec. 284m, p, 286m, 293p, 294p, 297p, 9342 (3e), (6t)]  - AB768

Marriage penalty tax credit created -  AB252

Marriage penalty tax credit created -  SB229

Married couple with dependent children: individual income tax credit created -  AB871

Married persons filing joint return: tax credit increased [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2262ns-nu]  - AB100

National guard: individual income tax exemption for members of created -  AB352

School levy tax credit payments decreased; general school aid set; school property tax rent credit modified; farmland tax relief credit revised; lottery credit funds increased  - AB824

School property tax credit changes: use of certain surpluses in the general fund; LFB, DOR and JCF duties [A.Amdt.48 to A.Sub.Amdt.1: Sec. 285b, c, 9256 (2c)]  - AB768

School property tax rent credit claims revised -  AB818

Senior citizen tax credit revision [A.Sub.Amdt.1: Sec. 2262p, q, 9343 (2u)] -  AB100

Support-related obligations: priority of set off of income tax refund or credits modified -  SB219

Wood residue income and franchise tax credits created -  AB339

Working families tax credit created [A.Sub.Amdt.1: Sec. 2262np, 2264s, 2294m, 9343 (2g)] - AB100

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

Campaign finance revisions re tax returns and deductions, lobbying, public information, grants, disbursements, contributions, campaign committees, excess funds, telephoning, registration statements, electronic filing, Elections board composition and caucus staffs -  SB7

Campaign finance revisions: Wisconsin election campaign fund replaced with democracy trust fund, income and franchise tax surtax provision; contribution limitations modified  - AB950

Education tax credits and deduction and higher education tax deduction created [Sec. 54, 283-287, 9242 (11), 9342 (3); A.Sub.Amdt.1: educational expenses credit and deducation removed, deletes 54, 283, 285, 287]  - AB768

Education tax credits and deduction and higher education tax deduction created [Sec. 54, 283-287, 9242 (11), 9342 (3)] - SB436

Educational expenses at postsecondary institutions: individual income tax exemption for interest paid on certain loans  - AB847

Employer provided public transportation pass: individual income tax exemption created -  SB511

Higher education costs: income tax exemption created -  SB4

Individual income tax brackets and standard deductions indexed for inflation -  AB107

Individual income tax brackets and standard deductions: inflation indexing provision -  AB412

Individual income tax rates reduced [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2261e-eo, fm, fn, 2302m, no, 9443 (3t); S.Amdt.1 to Engr.AB-100: rates reduced by 1%, indexing implemented, 2261ds-en, deletes 2261e-em]  - AB100

Individual income tax rates reduced [A.Sub.Amdt.1: Sec. 284e-im] -  AB768

Individual income tax system structure modified -  SB167

Intergenerational transfer of certain farming or business assets: income tax exclusion for capital gains [A.Sub.Amdt.1: Sec. 2261c, 9343 (1c); A.Amdt.8: penalty for sale by purchaser within 2 years of transfer, 2321m, 2332v]  - AB100

Intergenerational transfer of certain farming or business assets: income tax exclusion for capital gains  - AB315

Intergenerational transfer of certain farming or business assets: penalty for sale or disposal within certain time period revised - AB618

Intergenerational transfer of certain farming or business assets: penalty for sale or disposal within certain time period revised - AB650

Intergenerational transfer of certain farming or small business assets: income tax exclusion for capital gains  - AB212

Intergenerational transfer of farm and business assets: capital gains penalty modified [A.Sub.Amdt.1: Sec. 298s]  - AB768

Internal revenue code updates; deduction for interest on qualified education loans limited; depreciation computation; technical changes [for section numbers and further revisions, see entry under ``Income tax"] -  AB768

Internal revenue code updates; deduction for interest on qualified education loans limited; depreciation computation; technical changes [Sec. 280-282, 288-297, 9342 (4)-(6)]  - SB436

Long-term care insurance: income tax deduction created -  AB120

Long-term care insurance: income tax deduction created -  SB56

Long-term care insurance premium tax exemption [A.Sub. Amdt.1: Sec. 2261d, 2262nm] -  AB100

Medical care insurance payments: individual income tax exemption created -  SB116

Medical savings account provisions repealed [A.Sub.Amdt.1: Sec. 2332t, 4929c, 4932m, n, 5510m; A.Amdt.8: deletes 4929c, 4932m, n, 5510m] -  AB100

Pension benefits of certain teachers who taught in other states: income tax exemption created -  AB168

Pension benefits of certain teachers who taught in other states: income tax exemption created -  SB104

Rents, royalties and certain payments: reporting to DOR modified (remedial legislation) -  AB963

Severance pay: individual income tax subtraction modification created -  SB535

Special distinguishing registration plates re Green Bay Packers supporters; additional annual fee made a tax-deductible contribution to D.A.R.E. Wisconsin, Ltd.  - SB23

UC benefits exemption from income tax -  SB9

income tax _ delinquent Income tax — Delinquent

Delinquent taxes: bingo supplier, racing and pari-mutuel wagering license denied for; SSN and federal employer ID provisions [A.Sub.Amdt.1: Sec. 566bi-bn, 9301 (2e)]  - AB768

Delinquent taxes: business tax registration certificate denied or revoked for [A.Sub.Amdt.1: Sec. 305r, 307g]  - AB768

Delinquent taxes: Comm.Dept denial of certain safety licenses; SSN provision [Sec. 2575, 2576, 2578, 2612, 2613, 2982, 9310 (8), 9410 (2); original bill only]  - AB100

Delinquent taxes: Comm.Dept denial of certain safety licenses; SSN provision [Sec. 2575, 2576, 2578, 2612, 2613, 2982, 9310 (8), 9410 (2)] -  SB77

Delinquent taxes: Comm.Dept denial of certain licenses; SSN and federal employer ID provisions [Sec. 327, 9310 (1)]  - AB768

Delinquent taxes: Comm.Dept denial of certain licenses; SSN and federal employer ID provisions [Sec. 327, 9310 (1)]  - SB436

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 2496, 3728, 3786, 9304 (4), 9337 (6), 9404 (3), 9437 (6); original bill only] - AB100

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 321-324, 370-374, 465-467, 488, 489, 9304 (1), 9336 (2); A.Sub.Amdt.1: DATCP removed, 466c, 489c, deletes all sections except 489, 9336 (2)] -  AB768

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 2496, 3728, 3786, 9304 (4), 9337 (6), 9404 (3), 9437 (6)]  - SB77

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 321-324, 370-374, 465-467, 488, 489, 9304 (1), 9336 (2)]  - SB436

Delinquent taxes: day care center, child welfare and secure facility licensing denial, nonrenewal or revocation for; SSN requirement [Sec. 153-155, 188-190, 505, 9322 (2)-(5); A.Sub. Amdt.1: further revisions, 153m-155t, 188m, 190m, deletes 153-155, 188, 190] -  AB768