Subject Index

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

Fire fighters memorial: individual income tax checkoff created -  AB577

Fire fighters memorial: individual income tax checkoff created; net donations provision -  SB453

Military family relief fund: individual income tax checkoff created; DMA duties set -  AB192

Multiple sclerosis programs: individual income tax checkoff created; report from National Multiple Sclerosis Society required -  SB167

Prostate cancer research: individual income tax checkoff created; Prostate Cancer Research Board created in DHFS re distribution of grants, report required [A.Sub.Amdt.1: further revisions, board deleted, DHFS duties removed, DPI and U.W. System to administer the apropriation, Medical College of Wisconsin, Inc. and U.W. Comprehensive Cancer Center to receive moneys for research programs, annual reports required]  - AB1087

Prostate cancer research: individual income tax checkoff created; Prostate Cancer Research Board created in DHFS re distribution of grants, report required  - SB658

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

Veterans trust fund donation by individual income tax checkoff [Sec. 439, 1313, 9341 (9)] -  AB100

WECF: disbursement limitations and independent limitations modified, income tax checkoff increased, grant eligibility requirements revised, and State Treasurer provisions  - AB226

WECF: disbursement limitations and independent limitations modified, income tax checkoff increased, grant eligibility requirements revised, and State Treasurer provisions  - SB46

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 language and culture education program and pupil diversity: grant program created, funded from Indian gaming revenue [Sec. 175, 189, 420, 421, 1875; original bill only] -  AB100

American Indian veterans benefits service coordinator position: funding shift from veterans trust fund to Indian gaming receipts [Sec. 376, 377, 382, 422, 423; A.Amdt.40 to A.Sub.Amdt.1: further revisions, 377m, 382m, 423g, 824m, deletes 377, 382, 423] -  AB100

Aquatic invasive species control projects: cost-sharing grant program created, conditions set; Indian gaming receipts and general fund balance provisions - AB757

Badger Care, prescription drug assistance, and MA: 2004-05 GPR appropriations revised; MA trust fund provision [A.Amdt.1: Ho-Chunk Nation Indian gaming payments provision] -  AB102

Gaming economic development and diversification or BEST grant programs: Comm.Dept may contract directly with entity assisting the grantee [Sec. 2351, 2352, 2357; A.Sub.Amdt.1: BEST reference removed, deletes 2357]  - AB100

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 -  AB461

Indian gaming receipts appropriations: use for wastewater treatment at Jackson Correctional Institution, aid to certain schools and Beloit College, Arts Board grants, grants for Town of Swiss and St. Croix Band of Chippewa, and compulsive gambling awareness [Sec. 163, 190, 191, 249, 290, 291, 332, 417-419, 427-429, 743, 744, 828, 1856, 1876, 9409 (1); A.Sub.Amdt.1: provisions re certain schools, Beloit College, Town of Swiss, and compulsive gambling removed, deletes 190, 191, 249, 332, 418, 419, 429, 828, 1856, 1876] - AB100

Special orders of business for June 23, 2005 established re AB-222, AB-270, AB-414, AB-461, AB-498, AB-499, AB-501, AB-506 -  AR19

Tribal schools: state aid for certain pupils; DPI and tribal gaming revenue provisions -  AB638

Tribal schools: state aid for certain pupils; DPI and tribal gaming revenue provisions -  SB301

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

indians and tribal issues Indians and tribal issues, see also Great Lakes Indian Fish and Wildlife Commission

American Indian language and culture education program and pupil diversity: grant program created, funded from Indian gaming revenue [Sec. 175, 189, 420, 421, 1875; original bill only] -  AB100

American Indian veterans benefits service coordinator position: funding shift from veterans trust fund to Indian gaming receipts [Sec. 376, 377, 382, 422, 423; A.Amdt.40 to A.Sub.Amdt.1: further revisions, 377m, 382m, 423g, 824m, deletes 377, 382, 423] -  AB100

Charter schools: college or university located on reservation or off-reservation trust land and has certain accreditation may establish -  AB947

Complaint procedure with State Superintendent established re use of ethnic names, nicknames, logos, and mascots by a school; DNR prohibited from using the word ``squaw" in the name of any lake or stream and names in current use must be changed -  AB564