Subject Index

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

Indian gaming compacts: Governor must submit proposal to legislature for approval -  SB41

Indian gaming compacts: Governor must submit to JCLO which, if approved, will be introduced as a bill for approval by the legislature; closed session provision  - AB998

Indian gaming compacts: Governor must submit to JCLO which, if approved, will be introduced as a bill for approval by the legislature; closed session provision  - SB569

Indian gaming compacts: Governor shall meet periodically with JCLO; exemption from open meetings law  - AB703

Indian gaming compacts: prohibitive terms specified; joint resolution provision [A.Sub.Amdt.2: further revisions, agreements between tribe or band and local governments re certain services and reimbursements provision added]  - AB144

Indian gaming compacts: prohibitive terms specified; joint resolution provision -  SB62

Indian gaming compacts: WC insurance and UI law requirements for approval -  SB67

Indian gaming establishment located on off-reservation lands proposal: advisory siting commission created to make recommendations to the Governor -  AB905

Indian gaming revenue funding for Arts board and for grants to American Indian art projects: funding repealed [S.Sub.Amdt.1: Sec. 302h, 606k, 1034s, t] -  SB44

Indian gaming revenue use for coaster brook trout activities: funding repealed [S.Sub.Amdt.1: Sec. 398m, 609j]  - SB44

Local revenue sharing from Indian gaming compact receipts; local boards to be created [S.Sub.Amdt.1: Sec. 615m, r, 1531m] - SB44

Manufacturing extension center grant program repealed; Indian gaming receipts reallocated to conservation fund [Sec. 293, 294, 606, 608, 2624, 2627, 2628; S.Sub.Amdt.1: program restored, funding provision, 292f, 2624d, deletes 2624, 2627] - SB44

Minority health grants from Indian gaming revenue revised [S.Sub.Amdt.1: Sec. 2059g] -  SB44

Special order of business for March 12, 2003 established re AB-144 -  AR5

Tribal gaming allocation credit to PR accounts; excess to general fund [Sec. 605, 2633, 2634; S.Sub.Amdt.1: further revisions, 2633m, deletes 2633, 2634] -  SB44

Tribal gaming revenue use for identification of certain American Indian grave sites and publication of regional history: Historical society funding repealed [S.Sub.Amdt.1: Sec. 346m, n, 615e, f] - SB44

Wild crane crop damage study re Indian gaming revenues: obsolete appropriation repealed [S.Sub.Amdt.1: Sec. 398r, 609m] - SB44

Work-based learning programs: appropriation from Indian gaming receipts to TCS Board increased  - AB773

indians and tribal issues Indians and tribal issues, see also Great Lakes inter-tribal council

Alternative schools operating American Indian language and culture education: aid program eliminated [S.Sub.Amdt.1: Sec. 351m, 610m, 1998g] -  SB44

Cigarette tax refunds to Indian tribes: percentage reduced [S.Sub.Amdt.1: Sec. 2057m] -  SB44

County-tribal law enforcement appropriations revised, grant programs consolidated; tribal law enforcement grant program funded out of same appropriation [Sec. 224, 226-229, 558, 559, 590, 591, 611-613, 1527, 2109, 2110, 9132 (1); original bill only] -  SB44

Delinquent act allegedly committed by an American Indian juvenile while outside the boundaries of the reservation or off-reservation trust land because of certain tribal court order: process for consultation established - AB402

Delinquent act allegedly committed by an American Indian juvenile while outside the boundaries of the reservation or off-reservation trust land because of certain tribal court order: process for consultation established - SB193

Ethnic names, nicknames, logos, and mascots used by schools: complaint procedure established; State Superintendent duty specified -  AB357

Indian gaming revenue funding for Arts board and for grants to American Indian art projects: funding repealed [S.Sub.Amdt.1: Sec. 302h, 606k, 1034s, t] -  SB44

Indian student assistance grant: maximum amount increased and tribal matching contributions eliminated  - AB422

Indian tribes and bands and state executive branch agencies: Governor encouraged to develop and implement a consultation policy -  AJR40

Municipal revenue sharing agreement: county may enter into with another county, municipality, or federally recognized American Indian tribe or band -  SB458

Native American culture education grant to Beloit College eliminated [S.Sub.Amdt.1: Sec. 351g, 610g, 1995h]  - SB44

Public Health Council created; reimbursement for quarantine costs; intrastate emergency management mutual aid; incident command system requirements and definition; certain exemption from liability; intentionally making a false threat to release a harmful substance prohibited [for further revisions, see entry under ``Public health"] -  SB120

Rehabilitation reviews for persons otherwise not permitted to be employed at, contract with, or reside at certain care facilities: tribal authority to conduct; report and registry revisions - AB401

Rehabilitation reviews for persons otherwise not permitted to be employed at, contract with, or reside at certain care facilities: tribal authority to conduct; report and registry revisions - SB192

Revenue sharing agreement: county may enter into with another county, a municipality, or a federally recognized American Indian tribe or band -  AB901

Sovereign status of federally recognized American Indian tribes and bands: state recognition affirmed; state agencies and departments provision -  AJR37

Sovereign status of federally recognized American Indian tribes and bands: state recognition affirmed; state agencies and departments provision -  SJR36