Subject Index

Beneficiary re WRS: waiver of any benefit is absolute and without right of reconsideration or recovery (remedial legislation) - SB488

County jailers classified as protective occupation participants under WRS -  AB225

County jailers classified as protective occupation participants under WRS -  SB114

Creditable military service provisions revised re federal retirement benefits, returning to any WRS employer, and when the participant served -  AB81

Creditable service re the Commissioned Corps of the federal National Oceanic and Atmospheric Administration and the federal Environmental Science Services Administration  - SB314

Death benefits for certain WRS participant beneficiaries retroactively increased -  AB598

DETF authorized to deduct certain membership dues from WRS retirement annuities -  AB1157

DMA employees re security functions at weapons facilities classified as protective occupation participants under WRS  - AB232

Domestic partner benefits for state employees and annuitants [Sec. 733-736, 9314 (1); original bill only]  - AB100

Early retirement under WRS: calculation of creditable service revised -  AB747

Early retirement under WRS: calculation of creditable service revised -  SB438

Educational support personnel employee: WRS benefits modified -  SB254

Elective state public official: required employee contributions under WRS modified; DETF to make retirement annuity information available for public inspection  - SB647

Elective state public officials: DETF to make retirement annuity information available for public inspection  - SB316

Employer participating in WRS and covered by MERA: payment of employee required contributions revised  - AB267

Food service workers employed at state correctional institutions, secured correctional facilities, and certain mental health institutes and secure mental health units classified as protective occupation participants under WRS - AB430

Nonrepresented classified and unclassified state employees, including U.W. faculty and academic staff: state not to pay the first 1.5% of earnings [S.Amdt.50 to Engr.AB-100: 737e, r, 9101 (7k), 9414 (1k)] -  AB100

Prepaid legal services insurance: GIB to offer to certain WRS participating employees -  AB368

Social workers classified as protective occupation participants under WRS -  AB575

Teachers, librarians, and social workers at certain secured facilities classified as protective occupation participants under WRS - AB233

U.W. and technical college fee remission extended to child or surviving spouse of an ambulance driver, correctional officer, EMT, fire fighter, or law enforcement officer who qualified for duty disability benefits and later died from the disability - AB835

U.W. and technical college fee remission extended to child or surviving spouse of an ambulance driver, correctional officer, EMT, fire fighter, or law enforcement officer who qualified for duty disability benefits and later died from the disability - SB414

Variable annuity selection under WRS: effective date for changes revised; use of DETF form required  - AB276

WRS creditable service: employer not required to match other governmental service purchased by a participant (remedial legislation) -  SB491

WRS retirement annuity: minimum age raised -  AB361

WRS retirement annuity payment to named survivor modified -  AB590

WRS retirement annuity payment to named survivor modified -  SB267

WRS unfunded retirement liability debt service: lapses and fund transfers [Sec. 79, 9155 (4)] -  AB100

retirement systems, joint survey committee on Retirement Systems, Joint Survey Committee on, see Legislature — Retirement Systems, Joint Survey Committee on

revenue, department of Revenue, Department of

Area cooperation compacts: certification and reporting requirements repealed -  AB936

Area cooperation compacts: certification and reporting requirements repealed -  SB510

Business corporation revisions re wholly owned subsidiaries, mergers, share exchanges, business combinations, classes or series of stock, shareholder notices and meetings, transfer of property to certain affiliates, title to real estate re property transfer, and real estate transfer fees [S.Sub.Amdt.1: further revisions, real estate transfer fees provision removed, certain DFI report to DOR required, fee simple ownership provision added] - SB619

Capital gains: procedure for income tax deferral if gain is reinvested -  AB910

Cigarette tax and tobacco products tax rates increased; tobacco use control grants and MA trust fund provisions; DOR duty set - AB451

Cigarette tax and tobacco products tax rates increased; tobacco use control grants and MA trust fund provisions; DOR duty set - SB211

Cigarettes and tobacco products: direct marketing regulations created; restrictions re sale to persons under age 18 or shipping to post office box; DOR duties set [for section numbers and further revisions, see entry under ``Cigarette"]  - AB100

Cigarettes and tobacco products: direct marketing regulations created; restrictions re sale to persons under age 18 or shipping to post office box; DOR duties set  - AB249

Cigarettes and tobacco products: direct marketing regulations re cigarettes apply to tobacco products; local government may not issue a license to sell to persons with certain arrest or conviction record; direct marketer with valid state license is not required to have a license from each local government where products are sold -  AB1170

Cigarettes sold to consumers in this state: direct marketing regulations created; definition and DOR provisions  - AB411

Contaminated property: residual contamination after cleanup under administration of agency with authority over the site, DNR and notification provisions; ERTID revisions; local governmental exemption from solid waste management standards under certain conditions; voluntary party liability exemption modified -  AB999

Contaminated property: residual contamination after cleanup under administration of agency with authority over the site, DNR and notification provisions; ERTID revisions; local governmental exemption from solid waste management standards under certain conditions; voluntary party liability exemption modified -  SB546

Corporate income and franchise tax settlements or audits: DOR may disclose certain information - AB661

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

Debts owed to state agency, county, or municipality: intercepting state disbursements [Sec. 1437-1445, 1447-1450, 1468] - AB100

Delinquent taxpayer accounts: DOR may create list and post on the Internet [for section numbers and further revisions, see entry under ``Income tax — Delinquent"]  - AB100

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

DOR administration of taxes and fees: revisions re assessments and audits, claims for refunds, penalties for taxpayer negligence, notice of nonacquiescence, declaratory ruling, interest on unpaid amounts, awarding costs of litigation to prevailing party, and rule-making process - AB968

DOR administration of taxes and fees: revisions re assessments and audits, claims for refunds, penalties for taxpayer negligence, notice of nonacquiescence, declaratory ruling, interest on unpaid amounts, awarding costs of litigation to prevailing party, and rule-making process - SB518

Driver's license, vehicle title applications, SSN, and signatures obtained by DOT may be disclosed to DOR re state taxes administration -  AB68

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB297

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB152

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - AB44

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - AB893

Film production companies: income and franchise tax credits created [S.Amdt.1: Comm.Dept duties added]  - SB563

Financial organizations that violate certain protections to active members of the armed forces and their dependents: DOR to deny tax benefits -  AB697

Fine, forfeiture, fee, and surcharge collection: use of debt collector and credit or debit cards allowed; certified debt collection by DOR modified; DOT may disclose certain information to DOR [A.Amdt.4: public official authority to disclose financially identifying information restricted]  - AB211

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

Gross receipts tax imposed on certain large retailers to pay for health care coverage provided by the state; DOR duties set - AB508

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

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 changes; HIRSP Authority and Health Care Tax Credit Program created; report provision [A.Sub.Amdt.2: further revisions, tax exemptions and LAB authority added; A.Amdt.2: report required] -  AB844

HIRSP changes; HIRSP Authority and Health Care Tax Credit Program created; report provision - SB451

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

Instant lottery ticket vending machine placement in airports and Amtrak passenger terminals permitted [A.Sub.Amdt.1: Sec. 2423v] -  AB100

Intoxicating liquor manufacturer or rectifier and ``Class A" licensee may provide taste samples directly to consumer under certain conditions; DOR provision - AB839

Intoxicating liquor taxes: administrative fees increased [Sec. 438, 1946, 9341 (18); A.Sub.Amdt.1: alcohol agent funding conversion, 438b, deletes 438] - AB100

Land removed from tax rolls by local governments: DOA and DOR to conduct impact study -  AB662

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

Legal drinking age lowered to age 19 for active members of the U.S. armed forces stationed in this state; DOR duty specified - AB141

Light, heat, and power company revisions re state aid payments based on net book value of the production plant, local property taxes, credit against license fee liability, annual impact fee, and mitigation payment agreement; PSC and DOR duties; study required -  AB818

Local levy limits applied to political subdivisions and technical college districts with exceptions; debt service, first class city levies for school purposes, forestation state tax, referendum, and sunset provisions; JCF duties specified [A.Sub.Amdt.1: Sec. 707m, 1251c, 1260r, 1360s; A.Amdt.40: 1360s renumbered 1260s] -  AB100

Lottery and property tax credit forms: real estate mortgage lenders required to provide to borrowers; DOR duty specified - AB883

Lottery debts owed by retailer to DOR: collection provision created [Sec. 2429] -  AB100

Lottery Division employees: provisions re employment by a vendor and major procurement contracts [Sec. 2424-2426, 2428, 9341 (17); original bill only]  - AB100

Lottery ticket retailers: DOR may not contract with retailers owing payments to the work injury supplemental benefit fund [Sec. 2427, 9341 (6)] -  AB100

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

Madison, Town of, authorized to modify ERTID boundaries under certain conditions; DOR provision  - AB1054

Madison, Town of, authorized to modify ERTID boundaries under certain conditions; DOR provision  - SB637

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle and motor vehicle parts and service sales deposited in transportation fund to replace annual adjustment - AB710

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle and motor vehicle parts and service sales deposited in transportation fund to replace annual adjustment - SB330

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle parts deposited in transportation fund to replace annual adjustment -  SB422

Motor vehicle fuel tax refund for schools, technical college districts, and local governments created; provisions re DOR and persons under contract with school districts to transport pupils to and from school activities -  AB726

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] -  AB100

Premier resort area tax provisions [A.Sub.Amdt.1: Sec. 437p, 452n, 1692a-x, 9441 (2m); S.Amdt.29 to Engr.AB-100: DOR to provide appropriate guidance, list of businesses expanded, 1692xm, xn] -  AB100

Property tax assessment review by DOR: filing fee returned to owner under certain condition -  SB94

Regional economic development in rural areas: Comm.Dept and DOR to study [Sec. 9108 (2); original bill only]  - AB100

State agency appropriation lapses to general fund [Sec. 9255 (1); A.Sub.Amdt.1: amount revisions, Corr.Dept and DVA removed from list] -  AB100