Subject Index

Community rehabilitation program tax credit created re vocational rehabilitation services for individuals with disabilities [Enrolled SB-40: Sec. 1948, 1990m, 1992m, 1997, 2022, 2060m, n, 2066, 2088, 2116m, n, 2483]  - SB40

Community theater: income and franchise tax credit created for property taxes paid on property owned by a nonprofit entity and operated as; conditions specified - AB957

Contribution to candidate for elective state office: individual income tax credit created -  AB64

Contribution to candidate for elective state office: individual income tax credit created -  SB112

Corn used for fuel for residential use: individual income tax credit created re sales and use taxes paid on purchase of - AB171

Corporate income and franchise tax reporting combined; renewable energy grant and loan program; Wisconsin higher education grants for technical college students; W-2 child care subsidy; manufacturing skills training grants; airport development and technology zones tax credits; fiscal changes; commuter rail transit system; WHEFA bonds for research institutes  - SB510

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim -  AB763

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim -  SB459

Dairy manufacturing operation: income and franchise tax credits created re amounts paid to modernize or expand [Sec. 1966, 1992, 2039, 2061, 2095, 2117; Enrolled SB-40: further revisions, 568h, 1948, 1994h, 1997, 2022, 2065, 2066, 2088, 2121, 2483, 3578h, deletes 1992, 2061, 2117]  - SB40

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; reports and LAB audit provisions - AB794

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; reports and LAB audit provisions - SB480

Diesel engines that emit lower levels of nitrogen oxide and used in certain commercial motor vehicles: income and franchise tax credits created; airport development zone program credits provision -  AB886

Diesel engines that emit lower levels of nitrogen oxide and used in certain commercial motor vehicles: income and franchise tax credits created; airport development zone program credits provision -  SB538

DWD child care services allocation increased and allocation of earned income tax credit decreased for fiscal year 2006-07 [Sec. 4, 5] -  AB72

DWD child care services allocation increased and allocation of earned income tax credit decreased for fiscal year 2006-07 [Sec. 4, 5; S.Sub.Amdt.1: sections renumbered to 3 and 4] - SB39

Early stage seed and angel investment credits: excluded from taxable income for income and franchise tax purposes, total amount allowed to claim revised, Comm.Dept certification of businesses modified -  SB334

Early stage seed and angel investment credits: total amount allowed to claim revised; Comm.Dept certification of businesses modified -  AB598

Early stage seed and angel investment income and franchise tax credits: expansion and technical changes [Sec. 1948, 1978, 1979, 1982, 2051, 2052, 2107, 2108, 9341 (7); Enrolled SB-40: further revisions, 1977, 1978, 1980, 1981, 2050, 2088, 2106, 2154, 3577k, 3578] -  SB40

Early stage seed and angel investment tax credits: allocation revisions [Sec. 1948, 1977, 1980, 1981, 2050, 2106, 2154, 3578] -  SB40

Early stage seed and bona fide angel investment income and franchise tax credit limits revised  - AB557

Early stage seed and bona fide angel investment income and franchise tax credit limits revised  - SB293

Early stage seed investment credits claimed by insurers for license fees on insurance companies allowed; maximum amount of angel investments increased; technology commercialization grants and loans funding through Comm.Dept  - AB817

Early stage seed investment credits claimed by insurers for license fees on insurance companies allowed; maximum amount of angel investments increased; technology commercialization grants and loans funding through Comm.Dept  - SB501

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB67

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB31

Electricity used in agricultural biotechnology: income and franchise tax credits created re sales and use taxes paid  - AB381

Electronic medical records: income and franchise tax credits created for hardware or software purchased by health care providers [Sec. 1948, 1989, 1991, 1994, 1997, 2022, 2059, 2063, 2066, 2115, 2119, 2483, 3577] -  SB40

Eligible innovation project or project facility: income and franchise tax credits created re costs for creating and maintaining or operating; Comm.Dept and definition provisions  - AB696

Eligible innovation project or project facility: income and franchise tax credits created re costs for creating and maintaining or operating; Comm.Dept and definition provisions  - SB74

Emerging target investment tax credit created re minority business, service-disabled veteran-owned business, or women-owned business -  AB838

Enterprise zone jobs income and franchise tax credits: technical corrections [Sec. 1967-1976, 2040-2049, 2096-2105, 3637, 3638, 9341 (6)] -  SB40

Ethanol and biodiesel fuel pump credit created [Sec. 1948, 1990, 1993, 1997, 2022, 2060, 2062, 2066, 2088, 2116, 2118, 2483] - SB40

Film production company income and franchise tax credits: beginning taxable date modified - AB56

Film production company income and franchise tax credits: beginning taxable date modified - SB24

Film production company income and franchise tax credits: beginning taxable year modified - AB3

Film production company income and franchise tax credits: transfer to other taxpayers allowed; claiming salary or wages for employees who are nonresidents permitted under certain conditions -  AB907

Film production company income and franchise tax credits: transfer to other taxpayers allowed; claiming salary or wages for employees who are nonresidents permitted under certain conditions -  SB556

Film production credits: technical corrections [Sec. 1986-1988, 2056-2058, 2064, 2065, 2112-2114, 2120, 2121]  - SB40

Gluten-free food purchases: nonrefundable individual income tax credit created -  AB786

``Green data center" designed for maximum energy efficiency and minimum environmental impact: income and franchise tax credit created re costs of construction or operation  - AB614

Green data center: income and franchise tax credits created; definition provision -  SB73

Health care plans known as ``cafeteria plans" created by employers for their employees: income and franchise tax credits created; DOR and DFI duties -  AB894

Health savings account: nonrefundable individual income tax credit created -  AB47

Health savings account: nonrefundable individual income tax credit created -  SB18

High school students hired for summer employment: income and franchise tax credits for businesses created  - AB837

Historic buildings and downtown development: revisions re State Historic Building Code, multifamily dwellings, historic rehabilitation tax credit, certification and promotion of downtowns, DOT highway projects in downtown business areas, and certain state office buildings - AB599

Historic buildings and downtown development: revisions re State Historic Building Code, multifamily dwellings, historic rehabilitation tax credit, certification and promotion of downtowns, DOT highway projects in downtown business areas, and certain state office buildings - SB331

Hybrid motor vehicle: income and franchise tax credits created re sales and use taxes paid on purchase of  - AB174

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments; review and good faith effort provisions  - SB404

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments; review, fines, and federal law provisions  - AB712

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments; review provision -  AB101

Information technology hardware or software purchased by health care providers or facilities: income and franchise tax credits created re medical records in electronic format; income tax exemption on interest on WHEFA bonds and notes  - AB111

Information technology hardware or software purchased by health care providers or facilities: income and franchise tax credits created re medical records in electronic format; income tax exemption on interest on WHEFA bonds and notes  - SB45

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created re purchase or manufacture of  - AB369

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created re purchase or manufacture of  - SB506

Meat processing facility investment credit created -  AB732

Meat processing facility investment credit created -  SB425

Medical care insurance premiums for policy that covers claimant, claimant's spouse, and dependent children: individual income tax credit for certain amount created; employment provision -  AB107

Motor vehicles that use gasoline and ethanol mixtures, can run on alternative fuels, are equipped with an electric motor, or are neighborhood electric vehicles or hybrid-electric vehicles: income and franchise tax credits created; engine modification kit provision; DOT may erect and maintain business signs along state highways with ``E85" symbol - AB371

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of  - SB90

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of; sunset provision - AB85

Nanotechnology: income and franchise tax credits created re certain related expenses -  AB635

Nanotechnology: income and franchise tax credits created re certain related expenses -  SB139

Nonprescription drugs: income and franchise tax credits created re sales and use taxes paid on purchase of  - AB659

Pension income from a qualified retirement plan under the Internal Revenue Code: certain amount exempt from taxation  - AB18

Primary care physicians and dentists who provide services to MA recipients at a high rate of service: nonrefundable individual and corporate income tax credits created  - AB748

Property tax credit for veterans and spouses revised; surviving spouse provisions [Enrolled SB-40: Sec. 1990s-sm, 9341 (3c)] - SB40

Property tax credit for veterans and surviving spouses: eligibility revised re age limit, residency for a consecutive 5-year period after entering active duty service, and service-connected disability -  AB365

Property tax credit for veterans and surviving spouses: eligibility revised re repeal of age limit - AB256

Property tax credit for veterans and surviving spouses: eligibility revised re repeal of age limit and residency for a consecutive 10-year period after entering active duty service  - SB101

Property tax credit for veterans and surviving spouses: eligibility revised re residency for a consecutive 5-year period after entering active duty service -  AB292

Property tax credit for veterans and surviving spouses: eligibility revised re service-connected disability  - SB146

Real work, real pay pilot project created; directive to DWD re continued creation and implementation of a subsidized work program eliminated [Sec. 1410, 1478, 1479, 1511, 1960-1965, 2033-2038, 2089-2094, 2162-2166, 2994, 3935, 9341 (3); Enrolled SB-40: further revisions, deletes 1960, 2033, 2090] - SB40

Rehabilitation of an income-producing historic building: state income and franchise tax credit revised  - AB762

Rehabilitation of an income-producing historic building: state income and franchise tax credit revised  - SB447

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid  - AB138

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid  - SB94

Retirement plan income: nonrefundable individual income tax credit created -  AB28

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  - AB559

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  - SB313

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB161

Special orders of business for March 5, 2008 established re AB-47, AB-67, AB-92, AB-151, AB-212, AB-281, AB-346, AB-424, AB-479, AB-486, AB-517, AB-543, AB-553, AB-569, AB-579, AB-603, AB-635, AB-645, AB-663, AB-672, AB-673, AB-676, AB-677, AB-692, AB-693, AB-717, AB-736, AB-753, AB-755, AB-771, AB-772, AB-793, AB-804, AB-805, AB-817, AB-819, AB-825, AB-835, AB-842, AB-853, AB-864, AB-869, AB-872, AB-901, SB-69, SB-176, SB-272, SB-289, SB-294, SB-324, SB-325, SB-326, SB-327, SB-328, SB-335, SB-368, SB-369, SB-370 - AR16

Student loans: nonrefundable individual income tax credit for educational interest expenses created  - AB714

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  - AB283

Technology training for employees: income and franchise tax credits created; definition provided  - AB540

Technology zone tax credits: Comm.Dept may allocate unallocated airport development zone tax credits; conditions set [A.Sub.Amdt.1: further revisions, allocation to agricultural development zone, airport development zone designated]  - AB789

Technology zone tax credits: Comm.Dept may allocate unallocated airport development zone tax credits; conditions set - SB453

Volunteer driver for a charitable organization: individual income tax credit created re mileage reimbursement  - AB109

Volunteer driver for a charitable organization: individual income tax credit created re mileage reimbursement  - SB78