Subject Index

Tax increase or tax base broadened in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR6

Tax-me-more fund established re reducing revenue shortfalls - SB184

Taxpayer's state income or franchise tax liability calculation: certain amounts added to federal taxable income  - AB391

Technical college district board may contract with a business to provide job training, adult basic education, vocational and professional services, and certain facilities and equipment; TCS Board, JCF, DOR, income tax, and nonstock corporation provisions -  AB796

Technical college district board may contract with a business to provide job training, adult basic education, vocational and professional services, and certain facilities and equipment; TCS Board, JCF, DOR, income tax, appropriation, and nonstock corporation provisions [S.Sub.Amdt.2: further revisions, Wisconsin Advantage Jobs Training Program created, all other provisions removed; S.Amdt.1: tax levy provision added]  - SB384

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

Adoption expenses: certain income tax deduction discontinued; nonrefundable individual income tax credit created  - SB292

Adoption expenses: nonrefundable individual income tax credit created -  SB408

Apprentice training: income and franchise tax credits based on wages created -  AB626

Breast-milk collection and storage: income and franchise tax credit for businesses that provide facility for employees - SB263

Budget stabilization fund revisions re transfers and expenditures; budget stabilization fund tax credit for certain individuals created -  AB237

Certified capital investments: income and franchise tax credits created for certain public utilities and financial institutions - AB522

Child or dependent care: nonrefundable individual income tax credit for certain expenses created  - AB966

Dairy farm operation expenses: income and franchise tax credits created -  AB283

Day care center for children of employees: income and franchise tax credits for business created - SB264

Earned income tax credit funding from the utility public benefits fund [Sec. 667, 668; S.Sub.Amdt.1: PSC's ability to require additional public benefits programs or provide additional funding limited, 2317m] -  SB44

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB268

Electricity and fuel sold for use in manufacturing tangible personal property: income or franchise tax credit and sales and use tax provisions revised [A.Sub.Amdt.2: further revisions, manufacturing investment credit created; A.Amdt.2: further revisions, ``sold for use" changed to ``consumed"]  - AB507

Electricity and fuel sold for use in manufacturing tangible property: carry forward of income or franchise tax credit re sales and use taxes modified [A.Amdt.1: allowing refunds for certain development zones and technology zones tax credits added] - AB508

Entertainment, broadcasting, and film economic rebate tax credit created -  AB976

Health savings account: individual income tax credit created -  AB997

Health savings account: individual income tax credit created [S.Sub.Amdt.1: further revisions, income and franchise tax deductions and penalties re Internal Revenue Code, tax credit removed] -  SB568

Historic preservation and downtown development revisions; federal historic rehabilitation credit and SHSW provisions - AB499

Historic preservation and downtown development revisions; federal historic rehabilitation credit and SHSW provisions - SB514

Individual who rents principal dwelling: income tax credit for sales and use taxes paid by -  AB571

Nursing home bed assessments: refundable individual income tax credit [S.Amdt.119 to S.Sub.Amdt.1: Sec. 666m, 1580r-w, 9345 (4f), 9445 (3f)] -  SB44

Private school: refundable individual income tax credit created re claimants with dependent children enrolled in  - AB816

Property tax credits based on municipal tax levies; certain WHEDA loans to homeowners over age 65; refundable individual income tax credit for senior citizens; homestead tax credit revision and definition of income modified; public debt used to finance tax-supported or self-amortizing facilities; general school aid appropriation increased; creation of two special committees -  SB278

Sales and use taxes paid: refundable individual income tax credit created -  AB272

School property tax rent credit claim revised -  AB756

State historic rehabilitation tax credit revisions; supplement to federal historic rehabilitation credit and SHSW provisions - AB309

Tangible personal property damaged or destroyed by fire, flood, or natural disaster: refundable individual income tax credit created re sales and use tax on replacements  - SB449

Tax credit carry forward provisions for businesses extended re certain income and franchise taxes  - AB704

Tax revisions re DOR authority to reduce taxes, liability of spouses filing a joint income tax return, extension to file annual reconciliation report, qualified retirement fund, sales or use tax refunded to or erroneously collected by seller, interest on estate taxes, mailing tax-related document or payment, filing fee for redetermination of earned income tax credit  - AB927

Venture capital funds and qualified new business ventures: income and franchise tax credits created under certain conditions; study required [for further revisions, see entry under ``Business"] -  SB261

Venture capital funds and qualified new business ventures: income and franchise tax credits created under certain conditions; study required; start-up technology business provision - AB538

Wisconsin Capital Investment Board created; income and franchise tax credits for certain equity investments in venture capital funds and individual income tax credit re certain seed capital funds or businesses created -  AB524

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

Adoption expenses: certain income tax deduction discontinued; nonrefundable individual income tax credit created  - SB292

American Legion and VFW: income and property tax exemptions -  AB663

Badger Fund: corporation created by special committee to make investments in certain businesses to earn income and promote and maintain capital retention and economic stability, business continuity, job retention and creation, and business ownership; income tax deduction and Comm.Dept provisions; report required -  AB970

College savings program: income tax deduction expanded to include contributions to qualified tuition program (section 529 plan) of any state -  AB667

College savings program: income tax deduction expanded to include contributions to qualified tuition program (section 529 plan) of any state -  AB741

College savings program: income tax deduction expanded to include contributions to qualified tuition program (section 529 plan) of any state -  SB346

College tuition and expenses program and college savings program: income tax deduction claimed by divorced or legally separated parent allowed and deduction limited for married couple who file separately -  SB217

College tuition and expenses program and college savings program: income tax deduction created for contributions made by a great-grandparent, aunt, or uncle of the beneficiary  - AB209

Farm property: computing expense deductions and amortization and depreciation for income and franchise tax purposes revised - AB781

Gambling losses included in calculation of the individual income tax deduction credit -  AB787

Health savings account: individual income tax credit created [S.Sub.Amdt.1: further revisions, income and franchise tax deductions and penalties re Internal Revenue Code, tax credit removed] -  SB568

Health savings account: state income and franchise tax deductions re Internal Revenue Code - AB775

Health savings account: state income and franchise tax deductions re Internal Revenue Code - AB815

Health savings account: state income and franchise tax deductions re Internal Revenue Code - SB409

Human organ donation from living donor: individual income tax subtract modification for certain expenses created [A.Amdt.1: donation from dependent provision added]  - AB477

Income and franchise taxes: Internal Revenue Code changes adopted re Military Family Tax Relief Act of 2003 (Public Law 108-121); individual income tax exemption created re certain pay received by reserve component of the armed forces called to active service -  AB807

Interest on bonds or notes issued by WHEFA and used for information technology purchases by a health facility: individual and corporate income tax exemption created  - AB964

Interest on bonds or notes issued by WHEFA and used for information technology purchases by a health facility: individual and corporate income tax exemption created  - SB507

Jury service: individual income tax subtract modification created -  AB171

Long-term care expenses account established and individual income tax exemption authorized - AB138

Medical care insurance paid by certain persons: individual income tax deduction created -  AB290

Pension payments: individual income tax exemption for certain amount created -  SB453

Personal individual income tax exemption revision re persons age 70 or 75 -  SB47

Retirement plan payments: individual income tax exemption created -  AB336

Retirement plan payments: individual income tax exemption created -  SB160

Social security benefits exempt from individual income tax -  AB167

Social security benefits exempt from individual income tax -  SB367

Unemployment compensation benefits exempt from taxation -  SB301

Volunteer firefighter income exempt from income tax -  AB764

WHEDA bonds or notes: individual and corporate income tax re multifamily and elderly housing projects created; cultural and architectural landmark exemption repealed [A.Amdt.1: repayment to general fund provision] - AB98

WHEFA bonds: individual and corporate income tax exemptions created; educational institution definition expanded to include Wisconsin Association of Independent Colleges and Universities -  AB205

income tax _ rate Income tax — Rate

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR17

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - SJR15

income tax _ refund Income tax — Refund

County or municipality may certify any non-property tax-related debt over $20.00 to DOR to collect from debtor's tax refund [A.Sub.Amdt.1: further revisions, judgment and notice provisions] -  AB613

County or municipality may certify any non-property tax-related debt over $20.00 to DOR to collect from debtor's tax refund -  SB540

Delinquent job access loan repayment: setoff against income tax refund provided [Sec. 510, 1225, 1451, 1452, 1454, 1456, 1457, 1459, 1604] -  SB44

Elector approval for certain taxing, spending, and bonding decisions; establishment of emergency fund and budget stabilization fund required; refund re excess revenue provision. Constitutional amendment (1st consideration)  - AJR55

Elector approval for certain taxing, spending, and bonding decisions; establishment of emergency fund and budget stabilization fund required; refund re excess revenue provision. Constitutional amendment (1st consideration)  - SJR56

income tax _ return Income tax — Return

Breast cancer research program and grant created and individual income tax checkoff procedure [A.Sub.Amdt.1: further revisions, grants specifically awarded to Medical College of Wisconsin and U.W. Comprehensive Cancer Center, reports required] -  AB351

Children's trust fund: income tax check-off procedure created; CANPB grant provision -  SB427

Tax revisions re DOR authority to reduce taxes, liability of spouses filing a joint income tax return, extension to file annual reconciliation report, qualified retirement fund, sales or use tax refunded to or erroneously collected by seller, interest on estate taxes, mailing tax-related document or payment, filing fee for redetermination of earned income tax credit  - AB927

indian gaming and compacts Indian gaming and compacts

American Indian grant funding for veterans; benefits coordinator position provided [S.Sub.Amdt.1: Sec. 564d, f, t, v, 610n, q, 846m, 1089m] -  SB44

Compulsive gambling program for African Americans and persons of Southeast Asian origin: grants from Indian gaming receipts [S.Amdt.121 to S.Sub.Amdt.1: Sec. 492g, 614g, 1857m] -  SB44

Compulsive gambling program for African Americans and persons of Southeast Asian origin: grants from Indian gaming receipts -  SB251

Gaming compact amendments: DOA to report on expenditures re expanded responsibilities of the Office of Indian gaming [S.Sub.Amdt.1: Sec. 9101 (12d)] - SB44

Gaming revenues and snowmobile aids [S.Sub.Amdt.1: Sec. 404c, 604m, 2608m] [604m renumbered 609k]  - SB44

Gaming revenues transfer to conservation fund [Sec. 9238 (3)] - SB44