Subject Index

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

Volunteer fire fighter, EMT, or first responder: individual income tax credit created re certain income  - AB953

W-2 and TANF related revenues and expenditures re cash benefits, agency contracts and bonuses, child care subsidies, kinship care, EITC, child welfare safety services and information system, caretaker supplement, and emergency assistance [Enrolled SB-40: Sec. 1436-1442, 1445, 1449, 1451, 1453, 1454]  - SB40

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  - AB65

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and Comm.Dept provisions -  AB235

Workplace wellness tax credit created [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

income tax _ deduction Income tax — Deduction, see also Corporation — Taxation; Homestead credit

Child and dependent care: federal income tax deduction for certain expenses [Enrolled SB-40: Sec. 1959]  - SB40

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction set re married parents filing jointly or separately or a divorced or legally separated parent -  AB154

College savings programs: individual income tax deduction for [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

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 -  SB254

College tuition individual income tax deduction increased and expanded; double benefit prevented re college tuition and expenses program [Sec. 1952-1954, 9341 (12)]  - SB40

Conservation easement donation to state or county: income and franchise tax deductions for fair market value created  - AB177

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted - AB647

Educational materials and supplies paid for by eligible educator: individual income tax deduction up to set amount created; federal law re deduction for certain expenses of elementary and secondary school teachers adopted - SB395

Energy assistance fees: individual income tax deduction created -  AB583

Federal household and dependent care tax credit: individual income tax deduction for those who claim [Sec. 1959]  - SB40

Health savings account provisions [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1] -  SB40

Income tax exclusion created for the amount of capital gain that is invested in a Wisconsin business, conditions and definition provisions -  AB671

Income tax exclusion created for the amount of capital gain that is invested in a Wisconsin business, conditions and definition provisions -  SB347

Individual income tax personal exemption for certain older taxpayers: amount increased -  SB4

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

Internal Revenue Code changes adopted re eligibility for deduction for energy efficient commercial buildings  - AB694

Jury service: individual income tax subtract modification created -  AB183

Medical care insurance costs paid by certain employees: individual income tax subtraction created [Sec. 1955-1958; Enrolled SB-40: subtraction changed to deduction, 1976s]  - SB40

Medical care insurance policy that covers an individual, spouse, and dependent children and the employer pays a portion of the cost: income tax deduction created  - SB87

Nonresidents and part-year residents: add back of certain federal deduction amounts required [Sec. 1949-1951, 9341 (8)] - SB40

Pension benefits of federal employees covered under the U.S. Civil Service Retirement System (CSRS) made exempt from taxation -  AB681

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA: certain amount exempt from taxation; age provision -  AB60

Qualified retirement plans under the federal Internal Revenue Code: individual income tax exception for certain persons over age 65 changed; limitation based on person's federal adjusted gross income repealed -  AB952

Real estate investment trust and regulated investment company, amounts paid to: disallowing certain deductions for income and franchise tax purposes -  MR8 AB1

Real estate investment trust: certain transactions disregarded for income and franchise tax purposes - AB918

Real estate investment trust: certain transactions disregarded for income and franchise tax purposes - SB527

Rental and interest payments by businesses to related entities: individual income and corporate and franchise tax deductions added back when computing state total income [Conf. Sub.Amdt.1] -  MR8 AB1

Retirement plan income: individual income tax exclusion created [Enrolled SB-40: Sec. 1947g-j, 1951m, 2139e]  - SB40

Retirement plan income re hazardous duty personnel: certain amount made tax exempt; committee created to study the taxation of pension income, report required  - AB861

Retirement plan payments: individual income tax exemption created -  SB3

Transportation pass provided by employer or money paid by employer to employee to purchase a pass: individual income tax exemption created -  SB354

UC benefits exempt from income tax -  AB167

UC benefits exempt from income tax -  SB83

WHEFA bonds interest: tax exemption if proceeds used by health facility to fund acquisition of information technology hardware or software [Enrolled SB-40: Sec. 1947m, 2021m, 2087h, 9341 (6j)] -  SB40

income tax _ delinquent Income tax — Delinquent

Delinquent tax collections by DOR: appropriation created to pay costs [Sec. 549] -  SB40

Delinquent taxpayer Internet postings: minimum lowered; distribution to search engines [Enrolled SB-40: Sec. 2135e, 2153p, 9441 (3j)] -  SB40

income tax _ refund Income tax — Refund

Ambulance service providers may certify to DOR for collection of debts from tax refunds -  AB679

Ambulance service providers may certify to DOR for collection of debts from tax refunds -  SB373

Tax refund setoffs for tribes: DOR may enter into agreements [Sec. 2152; Enrolled SB-40: further revisions, 548m]  - SB40

income tax _ return Income tax — Return

Corporate tax return or claim: DOR must disclose information re audit or settlement that increases corporation's tax liability by set amount -  AB516

Foster youth scholarship fund: individual income tax checkoff created; DHFS duty set -  AB573

Foster youth scholarship fund: individual income tax checkoff created; DHFS duty set -  SB312

Income tax forms re tax checkoff voluntary payments: administrative changes [Sec. 551, 1995, 1996]  - SB40

Individual income tax checkoffs limited -  AB824

Justice of the Supreme Court: laws revised for public financing of campaigns for office of; amount of the individual income tax checkoff for WECF increased -  SB171

Military family relief fund: income tax checkoff created; DMA to use moneys to provide financial aid to immediate family of certain military personnel -  AB362

Military family relief fund: income tax checkoff created; DMA to use moneys to provide financial aid to immediate family of certain military personnel -  SB192

Moneys returned to DOR from taxpayer who received it in error: DOR may not add interest -  SB455

Special Olympics Wisconsin, Inc.: individual income tax checkoff created -  AB443

Special Olympics Wisconsin, Inc.: individual income tax checkoff created -  SB221

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

State trails: ATV revisions re trail certification rules, damage claim program, certificate of title, registration number display, gas tax payment, and certain fee increases; trespass with an ATV, snowmobile, or off-road vehicle expanded; DNR appropriation revisions; tax checkoff for nonmotorized trails - SB185

Tax preparers prohibited from disclosing information obtained in preparing a client's tax return; disclosure provisions; DATCP duty set -  AB166

Tax preparers prohibited from disclosing information obtained in preparing a client's tax return; disclosure provisions; DATCP duty set [S.Sub.Amdt.1: further revisions, penalty provisions added; A.Sub.Amdt.3: further revisions, exceptions added] - SB69

indexation Indexation, see Inflation

indian gaming and compacts Indian gaming and compacts

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 -  AB205

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 [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1] -  SB40

SHSW storage facility operation: Indian gaming receipts to fund [Sec. 230, 542] -  SB40

Tribal out-of-home placements for children: tribal gaming funds transferred to support [Enrolled SB-40: Sec. 542g, 9121 (1t), 9155 (1t)] -  SB40

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

American Indian health project grants: program revisions [Sec. 406, 2851-2861] -  SB40