Acts Index

Health savings accounts: federal law adopted for income and franchise tax purposes; penalty for withdrawing from a medical savings account to deposit into a health savings account prohibited [vetoed] -  AB-4

Internal revenue code update [Sec. 1263-1271, 1289-1291, 1314-1318, 1323-1340, 1355-1363, 1387-1404, 1698, 2094, 9141 (1), 9341 (2), (3), (4)] -  Act 25

Personal information disclosure to DOR: DOT, DRL, and DWD to provide; state agencies issuing occupational licenses included [Sec. 1194, 1446, 1464, 1733, 2252, 2253, 2261-2263, 2284] -  Act 25

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT -  Act 49

Withholding from nonresident members of pass-through entitites required [Sec. 1431, 9341 (5)] [1431 — partial veto] -  Act 25

income tax _ credit Income tax — Credit

Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [Sec.1286Lm, 1311ia, 1312o, 9341 (4k)] [vetoed] -  AB-100

Bona fide angel investment credit and early stage seed investment income and franchise tax credit revisions  -  Act 97

Claiming tax credits under the community, enterprise, and agricultural development zones [Sec. 451, 1293, 1294, 1297, 1300, 1365-1369, 1371, 1408-1412, 1414, 9341 (8)]  -  Act 25

Earned income tax credit appropriation: utility public benefits fund repealed [Sec. 452, 452h] -  Act 25

Film production companies: income and franchise tax credits created; DOR and Comm.Dept provisions  -  Act 483

HIRSP changes; HIRSP Authority and Health Care Tax Credit Program created; reports and LAB provisions  -  Act 74

Internet equipment used for broadband market: income and franchise tax credits and sales and use tax exemptions created -  Act 479

Livestock farm modernization or expansion provisions created; livestock and poultry definitions provided, farm-raised pheasants included [Sec. 1306-1311e, 1377-1382e, 1420-1425e]  -  Act 25

Private school and homeschool tax credit created [Sec. 451u, 1311p, 1312m, u, 9341 (10p)] [vetoed]  -  AB-100

Rural enterprise development zones: Comm.Dept authorized to designate; tax credits created [partial veto]  -  Act 361

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT -  Act 49

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  Act 72

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

Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [Sec.1286Lm, 1311ia, 1312o, 9341 (4k)] [vetoed] -  AB-100

College tuition expenses: specific figure for individual income tax deduction replaced by formula figure to be set by Regents [Sec. 1288, 9341 (15)] -  Act 25

Farm property: computing expense deductions and amortization and depreciation for income and franchise tax purposes revised -  Act 362

HIRSP administration transferred to private, nonprofit organization; new board created, duties defined; report required [Sec. 156w, 320p, r, 522c, 535m-r, 1286c, 1354L, 1406f, 2032m-2063c, 2429c-r, 9121 (13p), 9221 (3p), 9321 (4L), (4p), 9341 (19p), 9421 (5p)] [vetoed]  -  AB-100

HIRSP assessments: tax credit for [Sec. 1311i, 1312r, 1319m, 1354m, 1385h, p, 1386m, 1406m, 1428k, p, 1474q, s, 1686f] [vetoed] -  AB-100

Medical care insurance paid by certain persons: individual income tax deduction created [Sec. 1286e, 1288e-h, 1311g, 9341 (2m)] -  Act 25

Social security benefits: 3-year phase-in for exemption from taxation [Sec. 1286gm-jm] [1286hm-jm — partial veto] -  Act 25

income tax _ delinquent Income tax — Delinquent

Internet listing of delinquent taxpayers: DOR required to establish posting of; list limited to debts over $25,000.00; separate page for 100 largest accounts; public requests and corporate tax provisions [Sec. 1431s, 1432c, 1456c, 1474c, 1657c, 2012c, 2013c, 9441 (3)] -  Act 25

Law license revocation, suspension, or denial re tax delinquency [Sec. 1460-1463, 1465-1467, 9341 (1)]  -  Act 25

income tax _ rate Income tax — Rate

Health savings accounts: federal law adopted [Sec. 1432m, 1450g, 9341 (5m)] [vetoed] -  AB-100

income tax _ refund Income tax — Refund

Debt related to property tax: county or municipality may certify to DOR for setoff from state tax refunds; definition provision -  Act 454

Debts owed to state agencies: procedure re DOR withholding tax refund [Sec. 1434] -  Act 25

MA and Badger Care incorrect payments based on failure to report nonfinancial information: recovery by DHFS permitted; report to DOR re setoff against tax refund [Sec. 1167-1173, 1198, 1199, 9321 (5)] -  Act 25

income tax _ return Income tax — Return

Campaign finance law revisions re 2001 WisAct 109: provisions deleted re Elections Board authority to allocate percentage of income tax returns to WECF -  Act 178

Fire fighters memorial: individual income tax checkoff created; net donations provision -  Act 323

Multiple sclerosis programs: individual income tax checkoff created; report from National Multiple Sclerosis Society required -  Act 71

Prostate cancer research programs: individual income tax checkoff created; DPI and U.W. System to administer the appropriation; Medical College of Wisconsin, Inc. and U.W. Comprehensive Cancer Center to receive moneys; annual reports required -  Act 460

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  Act 72

Veterans trust fund donation by individual income tax checkoff [Sec. 439, 1313, 9341 (9)] -  Act 25

incompetents Incompetents, see Guardian and ward; Mental health — Hospitals and institutes

independent living Independent living, see Persons with disabilities

indian gaming and compacts Indian gaming and compacts

American Indian veterans benefits service coordinator position: funding shift from veterans trust fund to Indian gaming receipts [Sec. 376, 377m, 382m, 422, 423g, 824m]  -  Act 25

Badger Care, prescription drug assistance, and MA: 2004-05 GPR appropriations revised; MA trust fund and Ho-Chunk Nation Indian gaming payments provisions  -  Act 2

Gaming economic development and diversification grant programs: Comm.Dept may contract directly with entity assisting the grantee [Sec. 2352, 2357] -  Act 25

Indian gaming establishment re proposed location on certain Indian lands: Governor may not concur with U.S. Secretary of the Interior's decision unless the legislature first concurs by joint resolution [vetoed] -  AB-461

Indian gaming receipts appropriation: use for wastewater treatment at Jackson Correctional Institution and for state aid for the arts [Sec. 163, 290, 291, 417, 427, 428, 743, 744, 9409 (1)] -  Act 25

indians and tribal issues Indians and tribal issues

American Indian veterans benefits service coordinator position: funding shift from veterans trust fund to Indian gaming receipts [Sec. 376, 377m, 382m, 422, 423g, 824m]  -  Act 25

Concealed weapon licensing system created; active duty or retired law enforcement officer permitted to carry a concealed firearm, ID card provision; DOJ to consider mental health status re background checks for handgun purchases; grants for shooting ranges; reports required; DOT duties specified [vetoed] -  SB-403

County law enforcement services and county tribal law enforcement grant programs transferred from OJA to DOJ [Sec. 87t-88b, 416g, h, 423m, 424b, 2086s, 2088m, 9101 (10r)]  -  Act 25

Family Care resource centers and care management organizations: DHFS authority to contract with certain entities to provide, JCF approval; pilot project requirements integrated into contract requirements; provisions re DHFS use of capitation payments re long-term care services, self-directed services option, evaluations, and increased funding for reimbursement for certain care provided by nursing homes; annual report re certain relocations or diversions required  -  Act 386

Family planning services funding preference [Sec. 2133c-p] [vetoed] -  AB-100

Female offender reintegration program grants [Sec. 880] -  Act 25

Fisheries management within the Lac du Flambeau reservation: DNR to make annual payment [Sec. 271, 579, 580]  -  Act 25

Funeral, cemetery, and burial expense reimbursement to counties or tribal governing body authorized if certain conditions are met [Sec. 1191, 1191c, 9321 (9e), 9421 (12e)]  -  Act 25

Indian gaming receipts appropriation: use for wastewater treatment at Jackson Correctional Institution and for state aid for the arts [Sec. 163, 290, 291, 417, 427, 428, 743, 744, 9409 (1)] -  Act 25

Kickapoo Reserve Management Board membership revised -  Act 396

Municipal revenue sharing agreement: county may enter into with another county, municipality, or federally recognized American Indian tribe or band -  Act 98

Newborn child relinquished by parents and, after involuntary TPR is filed, is in DHFS custody: DHFS prohibited from petitioning juvenile or tribal court to transfer custody to county department or to tribe after certain amount of time  -  Act 296

Public health planning, services, and functions; reporting of communicable diseases; DHFS required to develop a public health agenda every 10 years and other duties specified; contracts between municipalities and Indian tribes or bands in other states authorized; DATCP provision  -  Act 198

Shaken baby syndrome and impacted babies prevention: CANPB to prepare informational materials and distribution requirements; training for day care providers; instruction in schools required; DHFS duties specified  -  Act 165

Tribal officials: public official exemption from lobbying law expanded to include -  Act 463

UI law revisions; study required -  Act 86

indigents Indigents, see Public defender; Veteran — Relief

industrial development Industrial development, see also Business; Minority enterprise; Municipality — Planning

Airport development zone program created; loans, bonds, and income and franchise tax provisions  -  Act 487

DATCP grants re agricultural products and wastes as energy sources, reduction and use of agricultural wastes, and biochemical development; biennial appropriation from segregated agrichemical management fund; grants specified re agricultural development and diversification, sustainable agriculture, and bio-industry grant program; bio-industry to include forestry waste and bio-diesel technologies; grant to Cashton Area Development Corporation [Sec. 145, 145j, 1751v, 1752, 1752d, 9103 (4d)] [1751v — partial veto]  -  Act 25

Development zone credit created for license fees paid by certain insurers -  Act 259

Enterprise development zones designated without JCF approval: cap set at 85 zones; credits to more than one business per zone allowed, at least half the certifications must be small businesses; creation with development zones restricted [Sec. 2418m-2419m] [2419 — partial veto; 2419m — vetoed] -  Act 25

Enterprise development zones: limit on number Comm.Dept may designate increased [vetoed] -  SB-55

Gaming economic development and diversification grant programs: Comm.Dept may contract directly with entity assisting the grantee [Sec. 2352, 2357] -  Act 25

Grants, loans, or tax credits: repayment provisions re movement out of state [Sec. 2348m, 9308 (2q)]  -  Act 25

Higher education committee created to study public benefits, expansion of baccalaureate degrees, fostering economic development, research environment to develop intellectual properties, and develop new businesses [Sec. 9152 (9m)] [vetoed] -  AB-100

``Industrial development project" definition expanded; limitation on authority of industrial development agencies  -  Act 227

Manufacturers, distributors, sellers, and promoters of products may be held liable if injured party proves the specific product or chemically identical product that caused the injury was manufactured, distributed, sold, or promoted by the defendant, in addition to other considerations; relevant production period provisions [vetoed] -  SB-402

Manufacturing extension center: grants to technology-based organizations that provide support to  -  Act 180

Research and research facilities: tax credits modified re engine and vehicle design; alternative computation methods provided -  Act 452

Rural development loans with federal funding: DATCP authority [Sec. 144, 1743] -  Act 25

Rural enterprise development zones: Comm.Dept authorized to designate; tax credits created [partial veto]  -  Act 361

Special tool builder's lien created re metal fabrication tools; manufacturer's lien, right to destroy special tools, and definition provisions -  Act 336

U.W. System contracts with research companies: exception to prohibition of public officer or employee with a private interest in a public contract created; AG review required  -  Act 417

Wisconsin Development Fund restructured; grant dispersal specified re distressed areas and small businesses; merging of technology grant programs; biomedical technology alliance established [Sec. 150m, 153m, 155L, m, 2366m-2376m, 2407L, 9208 (2n), 9308 (1z)] [2407L, 9308 (1z) — partial veto; 2376j, L, m, — vetoed] -  Act 25

information system or technology Information system or technology, see Data processing

inheritance tax Inheritance tax, see Estate tax

injunction Injunction, see Court — Procedure