Wisconsin Legislature: Income tax

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 _ rateIncome 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 _ refundIncome 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

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 _ returnIncome 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 productsIncontinent products, see Sales tax — Exemption

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

independent livingIndependent living, see Handicapped

indexationIndexation, see Gasoline — Taxation; Income tax — Rate; Inflation

indians or indian gaming compactIndians 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; 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

Ethnic names, nicknames, logos, and mascots used by schools: complaint procedure established; State superintendent duty specified - SB25

Forward Wisconsin, Inc.: Comm.Dept appropriation created, funding from Indian gaming revenue; used to recruit out-of-state business to locate in this state [Sec. 237, 238, 453, 883, 3620-3623] - AB144

Gambling device transfer to Indian gaming facilities [S.Sub.Amdt.1: Sec. 3966h-q] - SB55

Gaming economic and diversification programs and gaming specialist salary and benefits: payment out of Native American liaison appropriation [Sec. 449] - AB144

Gaming economic and diversification programs and gaming specialist salary and benefits: payment out of Native American liaison appropriation [Sec. 449] - SB55

Gaming economic development and diversification program revisions, appropriations consolidated; brownfields remediation included; grants to M7 Development Corporation re Lincoln Park center and Chippewa Valley Technical College [Sec. 443, 445, 451, 452, 882, 3634-3642, 3646, 9110 (1), (2); S.Sub.Amdt.1: grants to Oneida Small Business, Inc., re Project 2000, Chippewa Valley provision removed, 3634c-g, deletes 9110 (2)] - SB55

Grazing education grant program created; funding from Indian gaming receipts; sunset provided - SB325

Indian gaming compact requirement created re signs stating expected loss per hour of play for all gambling devices - AB880

Indian gaming receipts appropriation revisions; transfer of moneys to the environmental fund [Sec. 448, 450, 456, 466, 483, 484, 511, 560, 581, 582, 586, 589, 595, 602, 616, 623, 630, 631, 713, 721, 728-731, 746, 761, 786, 787, 824, 880, 892, 1125] - AB144

Indian gaming receipts transferred to certain state agencies [for section numbers, see entry under ``State agencies"] - SB55

Indian tribes and bands and state executive branch agencies: Governor encouraged to develop and implement a consultation policy - AJR90

Indian tribes and bands and state executive branch agencies: Governor encouraged to develop and implement a consultation policy - SJR60

Jail reimbursements to county and tribal bodies re certain persons held in custody: funding increased [Sec. 9211 (2)] - JR2 AB1

Kickapoo valley reserve appropriation for payments in lieu of taxes [Sec. 632; S.Sub.Amdt.1: new GPR funding for information technology, Indian gaming revenues use to provide law enforcement services, report re generating revenues and resubmitting building plans, 631r, 632c, g, 881r, 1263h, 1404f] - SB55

Land and water education grants for agricultural education; tribal gaming provision [S.Sub.Amdt.1: Sec. 580t, 890n, 1356g; Conf.Amdt.1: ``land and water" changed to ``grazing"] - SB55

MA eligibility administration transferred from DWD to DHFS; county reimbursement, fraud investigation, and error reduction provisions [for section numbers and further revisions, see entry under ``Medical assistance"] - SB55

MA outreach and reimbursement for tribes [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 713hk] - SB55