Subject Index

Married couple joint individual income tax credit revised -  AB138

Married couple with dependent children: individual income tax credit created -  AB103

Partners of a partnership: other state tax credit expanded to include [Sec. 2149, 9344 (8)] -  AB144

Partners of a partnership: other state tax credit expanded to include [Sec. 2149, 9344 (8)] -  SB55

Property taxes on residential and agricultural real property reduced re income tax credits or payments from state revenues: constitutional amendment (1st consideration)  - SJR59

School property tax rent credit claims revision -  AB577

School property tax rent credit claims revision -  SB308

TANF temporary transfer for earned income tax credit [A.Sub.Amdt.1: Sec. 119m, 9258 (12q), 9259 (9q)]  - JR2 AB1

Tax incentives: productivity enhancement training, apprenticeship, and education tax credits created; development zone tax credits revised -  AB516

Tax incentives: productivity enhancement training, apprenticeship, and education tax credits created; development zone tax credits revised -  SB249

Wild animal carcass: processor may destroy or donate to charitable organization if unclaimed; income and franchise tax credit created -  AB115

Wisconsin Artistic Endowment Foundation created; income, corporate, and franchise tax credits and sales tax exemption provisions -  SB164

Wisconsin Artistic Endowment Foundation created; special distinguishing registration plate created [S.Sub.Amdt.1: Sec. 465r, 467m, 1102m, 1104m, 1122d, 1143m, 1414m, 3128m, 3401x, 3406d-g, 9105 (1h); Conf.Amdt.1: artistic endowment tax credit created, special plate removed, 2148m, 2150d, t, 2175, 2179d, h, 2193d, h, 2205n, deletes 1122d, 3401x, 3406d-g] - SB55

Working families income tax credit revised -  AB139

Working families tax credit, married persons tax credit, and school property tax credit indexed for inflation; working families tax credit renamed -  AB740

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

Campaign finance law revisions re reporting requirements, disbursement limitations and individual disbursements, contribution limitations and restrictions, legislative campaign committees, conduits, disposition of residual or excess funds, and the Wisconsin election campaign fund; income and franchise tax deductions and credits modified; Elections board and nonseverability provisions -  AB155

Campaign finance law revisions re reporting requirements, disbursement limitations and individual disbursements, contribution limitations and restrictions, legislative campaign committees, conduits, disposition of residual or excess funds, and the Wisconsin election campaign fund; income and franchise tax deductions and credits modified; Elections board and nonseverability provisions -  SB62

Campaign finance law revisions; tax credit provision; attorney general directed to seek declaratory judgment re treatment of chap.11, Wis.Stats, is constitutional [Conf.Amdt.2 to A.Sub. Amdt.1: Sec. 1bc, bf, psb, psc, sb-sw, tu-ude, udh-ugL, 2d, 23p, 25c-x, 52gj, 79t, 170mj-t, 519m, 9115 (2v)-(2y), 9132 (4v), 9215 (3v), 9244 (6v), 9315 (2v), (2w), 9344 (2v), 9415 (1zx)] -  JR2 AB1

College savings account contributions and tuition expenses programs: income tax deduction for [Conf.Amdt.1 to A.Sub. Amdt.1: Sec. 170L-Le, 9344 (5f)] - JR2 AB1

Educational materials or supplies paid for by teachers: individual income tax deduction created - AB428

Educational supplies for dependent pupils at certain schools: individual income tax deduction created  - AB511

Federal adjusted gross income: individual income tax subtract modification for certain amount created  - AB369

Individual income tax capital loss limit increased -  AB381

Interest income re deposits in financial institutions: individual income tax exemption created -  AB8

Jury service: individual income tax subtract modification created -  AB897

Long-term care expenses account established and individual income tax exemption authorized - AB926

Medical care insurance, medical and dental expenses, and prescriptions and nonprescription drugs: individual income tax exemption in certain cases created  - AB282

Medical care insurance paid by certain persons: individual income tax deduction created -  AB51

Military, uniformed services pensions: tax exemption provided [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 2142m, n, 9344 (9c)]  - SB55

Operation Enduring Freedom armed forces participants: individual income tax exemption for pay from federal government created -  AB559

Operation Enduring Freedom armed forces participants: individual income tax exemption for pay from federal government created -  SB282

Operation Enduring Freedom reserve component of armed forces participants: individual income tax exemption for pay from federal government created - AB583

Operation Enduring Freedom reserve component of armed forces participants: individual income tax exemption for pay from federal government created - SB286

Pension payments from U.S. military employee retirement system: income tax exemption expanded  - AB389

Pension payments: individual income tax exemption for certain amount created -  SB36

Personal individual income tax exemption revision re persons age 70 or 75 -  AB318

Retirement plan payments: individual income tax exemption created, exceptions provided -  AB454

Social security benefits exempt from individual income tax -  AB405

Waste treatment equipment: application revision re property and income tax deductions [Sec. 2104-2108, 2144, 2201, 2202, 9344 (6)] -  AB144

Waste treatment equipment: application revision re property and income tax deductions [Sec. 2104-2108, 2144, 2201, 2202, 9344 (6)] -  SB55

WHEDA bonds or notes: individual and corporate income tax re multifamily and elderly housing projects created; cultural and architectural landmark exemption repealed  - AB734

WHEFA bonds: individual income, corporate income, and franchise tax exemption created; educational institution definition expanded to include Wisconsin Association of Independent Colleges and Universities -  AB423

income tax _ rate Income tax — Rate

Individual income tax bracket indexation revision [Sec. 2145] - AB144

Individual income tax bracket indexation revision [Sec. 2145] - SB55

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR2

Tax increase or tax base broadened in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR7

Tax rate increases in certain cases to require two-thirds vote; elector approval for certain taxing and spending decisions; emergency taxes, reserves, costs of new programs, and refunds re excess revenue provisions. Constitutional amendment (1st consideration) -  AJR64

income tax _ refund Income tax — Refund

Development opportunity zone in Milwaukee: tax credit for capital investment; tax benefits on basis of another's activity in that zone authorized [Sec. 2143, 2146, 2152, 2157, 2175, 2176, 2177, 2180, 2182, 2191, 2194, 2203, 2248, 3700, 3701, 3702, 3703, 3704, 3705-3708, 9344 (9), (10)]  - AB144

Development opportunity zone in Milwaukee: tax credit for capital investment; tax benefits on basis of another's activity in that zone authorized [Sec. 2143, 2146, 2152, 2157, 2175, 2176, 2177, 2180, 2182, 2191, 2194, 2203, 2248, 3700, 3701, 3702, 3703, 3704, 3705-3708, 9344 (9), (10)]  - SB55

National guard tuition grant repayment required re separation for cause; DOR to collect through tax intercept program [S.Sub.Amdt.1: Sec. 1024g, h, 2200cm; Conf.Amdt.1: separatin for cause removed, restrictions on eligibility, 1024bg-bk, e-m, deletes 1024g, h] -  SB55

Support arrearages: changes to receipt and disbursement fee; study on the cost of operating a statewide automated system [Sec. 738, 739, 1139, 1842-1844, 1845, 1846, 3787, 3788, 3789, 3790, 4057, 9158 (3), 9358 (2); S.Sub.Amdt.1: federal tax intercept, study removed, 1844c, 1844 renumbered 1844b, deletes 9158 (3)] -  SB55

Tax refund offsetting agreements with other states authorized [Sec. 2205] -  AB144

Tax refund offsetting agreements with other states authorized [Sec. 2205] -  SB55

Tax refunds offset against federal tax obligations: administrative fee charged [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 52Li, 232p, 9244 (1j)] -  JR2 AB1

income tax _ return Income tax — Return

Breast cancer research program and grant created and individual income tax checkoff procedure -  AB420

Breast cancer research program and grant created and individual income tax checkoff procedure; residency requirement  - SB447

Child or family support expressed as a fixed sum; income tax returns and annual adjustment provisions  - AB248

Child or family support expressed as a fixed sum; income tax returns and annual adjustment provisions  - SB106

DOR duties re courteous treatment of public, audits, electronic filing and paying of taxes, reducing nondelinquent taxes, tape-recording interviews, and liability of married persons filing a joint income tax return -  AB648

Election campaign fund designation on individual income tax returns revised -  SB150

Local professional baseball park district: individual income tax checkoff for [S.Sub.Amdt.1: Sec. 917r, 2153g, 3037m, n, 9344 (8x)] -  SB55

Operation Enduring Freedom armed forces participants: interest abatement re income tax returns filed under an extension - AB560

Operation Enduring Freedom armed forces participants: interest abatement re income tax returns filed under an extension - SB283

Tax-processing activities move from Madison to southwestern Wisconsin: DOR to study feasibility of [S.Sub.Amdt.1: Sec. 9144 (2z)] -  SB55

Volunteer income tax assistance program: DOR to work with IRS and U.W. Extension [S.Sub.Amdt.1: Sec. 2205m, 9144 (2x)] -  SB55

incontinent products Incontinent products, see Sales tax — Exemption

incubator program or grant Incubator program or grant, see Industrial development; Organization, Miscellaneous

independent living Independent living, see Handicapped

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

indians or indian gaming compact Indians or Indian gaming compact, see also Indians, Menominee

Agricultural development and diversification: DATCP to provide grants and technical assistance; funded by Indian gaming receipts [Sec. 418, 421, 891, 2391]  - AB144

Agricultural development and diversification: DATCP to provide grants and technical assistance; funded by Indian gaming receipts [Sec. 418, 421, 891, 2391; original bill only]  - SB55

American Indian or tribe trust request re land: notification to and public meeting by political subdivision required  - AB185

Annual reports submitted to DHFS: required proposed community aids budgets by county departments of social services, human services, community programs, and developmental disabilities services eliminated (including tribes); certain county aging units required to submit budgets for all services directly provided and purchased -  AB882

Brighter futures initiative program and tribal adolescent services: appropriations revised [Sec. 1575-1577]  - AB144

Brighter futures initiative program and tribal adolescent services: appropriations revised [Sec. 1575-1577]  - SB55

Child eligible for adoption: transfer of custody [Sec. 1596, 1619, 9323 (14), 9423 (9)] -  AB144

Child eligible for adoption: transfer of custody [Sec. 1596, 1619, 9323 (14), 9423 (9); original bill only]  - SB55

Children first program changes re DWD authority to contract with elected tribal bodies [Sec. 1741-1747, 9358 (4)]  - AB144

Children first program changes re DWD authority to contract with elected tribal bodies [Sec. 1741-1747, 9358 (4)]  - SB55

Coaster brook trout study and reintroduction: funding from Indian gaming revenues [S.Sub.Amdt.1: Sec. 588m, 886m]  - SB55

County-tribal law enforcement grants to Oneida and Vilas counties; report to OJA [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 859r, s, 890g, h, 9101 (21k), 9401 (3k)]  - SB55

Deer management, venison processing and donation, and master hunter education program provisions; Indian gaming compact moneys use for deer population management [Sec. 588, 590, 610, 886, 1191, 1193, 1196, 1198, 1225-1234]  - AB144

Deer management, venison processing and donation, and master hunter education program provisions; Indian gaming compact moneys use for deer population management [Sec. 588, 590, 610, 886, 1191, 1193, 1196, 1198, 1225-1234; S.Sub.Amdt.1: Indian moneys removed, venison program funding limited to voluntary contributions, master hunter education removed, 1232m, deletes 588, 590, 886, 1191, 1193, 1198, 1228; Conf.Amdt.1: donation revisions, 1225m, r, 1228c, 1232c-f, 9437 (7k)] -  SB55

Ethnic names, nicknames, logos, and mascots used by schools: complaint procedure established; State superintendent duty specified -  AB92