Subject Index

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid - AB892

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid [S.Sub.Amdt.3: further revisions, sales and use tax exemptions added] -  SB483

Livestock farm modernization tax credit revisions [for section numbers and further revisions, see entry under ``Livestock and meat"] -  AB100

Living wage tax credit created; earned income tax credit provision -  AB1117

Living wage tax credit created; earned income tax credit provision -  SB645

Medical records in electronic form: income and franchise tax credits created re hardware and software purchased by health care providers -  AB955

Medical services not reimbursed under the MA program re primary care physicians: nonrefundable individual and corporate income tax credits created -  AB446

Motor vehicles that can use gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of; sunset provision - AB809

Net job loss by companies: report to Comm.Dept required; ineligibility certain tax credits or exemptions, public works or purchasing contracts, and state or local government grants or loans - AB704

Net job loss by companies: report to Comm.Dept required; ineligibility of company and expatriate companies for certain tax credits or exemptions, public works or purchasing contracts, and state or local government grants or loans; declaration of eligibility prior to entering a contract with agency or local governmental unit required -  AB520

Pension income received from a qualified retirement plan under the Internal Revenue Code: individual income tax credit created; maximum amount specified - AB1159

Private school and homeschool tax credit created [S.Amdt.50 to Engr.AB-100: 451u, 1311p, 1312m, u, 9341 (10p)]  - AB100

Public debt refunding re tax-supported or self-amortizing facilities; health savings account tax credit created  - AB1

Public Integrity Endowment contributions: nonrefundable individual income tax credit created - AB226

Public Integrity Endowment contributions: nonrefundable individual income tax credit created - SB46

Recreational mobile home: individual income tax credit created for personal property taxes paid re additions that exceed the 400 square feet exemption -  AB801

Recreational mobile home: individual income tax credit created for personal property taxes paid re additions that exceed the 400 square feet exemption [S.Sub.Amdt.1: further revisions, income tax credit provisions deleted, definition revised, exemption from personal property tax and certain parking fee] - SB404

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid  - AB951

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid  - AB1084

Rural enterprise development zones: Comm.Dept authorized to designate; tax credits created [A.Sub.Amdt.1: further revisions; S.Amdt.1: criteria for a business to expand or relocate to a rural enterprise development zone revised]  - AB208

School property tax rent credit claim revised -  AB44

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB952

Social security benefits, taxable amounts: individual income tax credit created and phased in over set amount of time  - AB402

Social security benefits, taxable amounts: individual income tax credit created and phased in over set amount of time  - SB190

Special orders of business for March 7, 2006 established re AB-19, AB-33, AB-96, AB-353, AB-588, AB-596, AB-671, AB-673, AB-675, AB-680, AB-681, AB-686, AB-751, AB-801, AB-838, AB-842, AB-856, AB-874, AB-900, AB-928, AB-934, AB-936, AB-958, AB-973, AB-974, AB-975, AB-987, AB-989, AB-990, AB-1008, AB-1015, AB-1024, AB-1028, AB-1060, AB-1077, SB-103, SB-350, SB-369, SB-405, SB-447, SB-450, SB-459, SB-501, SB-502, SB-510, SB-536, SB-537, SB-602 -  AR50

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  - AB672

Tangible personal property used in farming: income and franchise tax credits created re sales and use taxes paid on purchases [for further revisions, see entry under ``Farm and farming"] - AB646

Tax credit carry-over provisions for businesses extended re certain income and franchise taxes - AB323

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 - AB482

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 - SB218

Temporary help company: income and franchise tax credits created re sales taxes paid on services provided by  - AB644

Venture Capital Investment Program created; Wisconsin Economic Leadership Board created; income and franchise tax credit provisions; tribal gaming compact investment rebates; report required -  AB1177

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property  - AB668

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  SB347

Volunteer fire fighter, EMT, or first responder: individual income tax credit created re certain income  - AB995

WHEFA bonds: nonrefundable individual and corporate income and franchise tax credits created re interest income; educational institution and facilities definitions revised re Wisconsin Association of Independent Colleges and Universities  - AB641

Wisconsin businesses: income and franchise tax credits created for certain percentage raised in the offering of a business; individual income tax credit created re capital gain from sale of an asset if gain is reinvested under certain conditions; shareholder personal liability modified; security registration requirement exemptions revised -  SB566

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and DOR provisions -  AB954

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

Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [S.Amdt.50 to Engr.AB-100: 1286Lm, 1311ia, 1312o, 9341 (4k)] -  AB100

American Legion and VFW: income and property tax exemptions -  AB88

College savings program: income tax deduction expanded to include contributions to qualified tuition program (section 529 plan) of any state -  AB31

College savings program: income tax deduction expanded to include contributions to qualified tuition program (section 529 plan) of any state -  SB293

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 -  AB111

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 -  SB53

College tuition expenses: individual income tax deduction expanded to include EAB approved colleges, universities, and technical colleges in Minnesota, Illinois, Iowa, or Michigan - AB106

College tuition expenses: individual income tax deduction increased [Sec. 1288, 9341 (15); A.Sub.Amdt.1: specific figure removed] -  AB100

Farm property: computing expense deductions and amortization and depreciation for income and franchise tax purposes revised - AB21

Health and fitness center membership: individual income tax deduction created -  AB861

Health care expenses: adult child may establish an account to pay for parent's expenses; income tax deduction provision - AB816

HIRSP administration transferred to private, nonprofit organization; new board created, duties defined; report required [A.Sub.Amdt.1: 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)]  - AB100

HIRSP assessments: tax credit for [A.Sub.Amdt.1: Sec. 1311i, 1312r, 1319m, 1354m, 1385h, p, 1386m, 1406m, 1428k, p, 1474q, s, 1686f] -  AB100

Indian Ocean tsunami victims: state income and franchise tax deductions for charitable cash contributions re Public Law 109-1 -  AB42

Individual income tax capital loss limit federalized for taxpayers 65 years old or older -  SB624

Jury service: individual income tax subtract modification created -  AB282

Long-term care expenses account established and individual income tax exemption authorized - AB57

Medical care insurance paid by certain persons: individual income tax deduction created -  AB6

Medical care insurance paid by certain persons: individual income tax deduction created [A.Sub.Amdt.1: Sec. 1286e, 1288e-h, 1311g, 9341 (2m)] -  AB100

Medical care insurance paid by certain persons: individual income tax deduction created -  SB37

Military death gratuity payment exempt from state income and franchise taxes re Public Law 108-121  - AB164

Pension payments and IRA or Roth IRA distributions: individual income tax exemption for certain amount created  - SB60

Personal individual income tax exemption revision re persons age 70 or 75 -  SB29

Retirement plan payments: individual income tax exemption created -  AB74

Retirement plan payments: individual income tax exemption created -  SB30

Social security benefits exempt from individual income tax -  AB17

Social security benefits exempt from individual income tax -  SB36

Social security benefits: 5-year phase-in for exemption from taxation [A.Sub.Amdt.1: Sec. 1286g-L; A.Amdt.32: changed to 3-year phase-in, 1286gm-jm, deletes 1286g-L]  - AB100

Social security benefits: individual income tax subtract modification increased over a set period of time  - AB104

Social security benefits: individual income tax subtract modification increased over a set period of time  - SB31

Special registration plate for persons interested in supporting veterans created; tax-deductible charitable contribution provision [Sec. 2246, 2247; A.Sub.Amdt.1: further revisions, tax-deductible provision removed, 529m, 2245om]  - AB100

UC benefits exempt from income tax -  SB615

Volunteer driver for a charitable organization: mileage reimbursement may be deducted from income re taxes  - AB903

WHEFA bonds: individual and corporate income tax exemptions created; educational institution definition expanded to include Wisconsin Association of Independent Colleges and Universities -  AB555

WHEFA bonds or notes used by a health facility to purchase information and technology equipment: income tax exemption for interest -  AB493

WHEFA bonds or notes used by a health facility to purchase information and technology equipment: income tax exemption for interest -  SB534

income tax _ delinquent Income tax — Delinquent

Delinquent taxpayer accounts: DOR may create list and post on the Internet [Sec. 1432, 1433, 1474, 1657, 2012, 2013, 9441 (3); A.Sub.Amdt.1: DOR required to establish Internet posting of delinquent tax accounts, limited to debts over $25,000.00, separate page for 100 largest accounts, public requests and corporate tax provisions, 1431s, 1432c, 1456c, 1474c, 1657c, 2012c, 2013c, deletes all sections except 9441 (3)]  - AB100

Delinquent taxpayer accounts: DOR required to create list and post on the Internet; requests for certain tax information provision -  AB330

Income and franchise tax documents not provided on time to DOR: inadvertent error expanded re directing DOR to credit tax payment to taxpayer's account for which taxes are not due - SB458

Law license revocation or denial re tax delinquency [Sec. 1460-1463, 1465-1467, 9341 (1); A.Sub.Amdt.1: license suspension added] -  AB100

income tax _ rate Income tax — Rate

Health savings accounts: federal law adopted [A.Sub.Amdt.1: Sec. 1432m, 1450g, 9341 (5m)] -  AB100

income tax _ refund Income tax — Refund

Debt related to property tax: county or municipality may certify to DOR for setoff from state tax refunds [A.Amdt.1: definition provision] -  AB538

Debts owed to state agencies: procedure re DOR withholding tax refund [Sec. 1434] -  AB100

Development zone, technology zone, and enterprise zone income and franchise tax credits: carry forward discontinued and refund checks issued instead - SB184

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)] -  AB100

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 -  AB429