Subject Index

Vehicles transporting raw forest products: exception to special weight limits re certain permit; DOT appendix report [A.Amdt.1: suspension of permit provision added; A.Amdt.2: limited to STH and connecting highways]  - AB778

Worker classification compliance re employee and nonemployee: DWD duties re promoting and achieving compliance; stop work order, penalties, and LIRC provisions  - SB672

forgery Forgery, see Fraud

fort atkinson, city of Fort Atkinson, City of, see Jefferson County

forward wisconsin, inc Forward Wisconsin, Inc., see Commerce, Department of

foster home Foster home, see Children and its subheadings; Nursing homes and adult care

fox river Fox River, see Waterways and water power

franchise Franchise

Powersports vehicle manufacturers and distributors, including franchisors: provisions governing relationship between created; definition, forfeiture, and civil action provisions; DATCP authority specified -  AB439

Powersports vehicle manufacturers and distributors, including franchisors: provisions governing relationship between created; definition, forfeiture, and civil action provisions; DATCP authority specified -  SB302

franchise _ taxation Franchise — Taxation

Active duty employee credit: income and franchise tax credit for wages paid to employee deployed or called to active duty with National Guard or U.S. armed forces reserve unit  - SB187

Beginning farmer who leases established farmer's agricultural assets (except land): refundable individual income tax credit created [Sec. 627, 1540, 1584, 1589, 1593, 1598, 1625, 1667, 1677, 1686, 1688, 1733, 1741, 1873, 1974; Enrolled AB-75: further revisions, 1540d, 1589b, 1593b, 1598d, 1625d, 1677b, 1702d, 1741b, 1873d; deletes 1540, 1589, 1593, 1598, 1625, 1627, 1741, 1873] -  AB75

Biodiesel fuel production tax credit: effective date delayed [Enrolled AB-75: Sec.1554d, 1643d, 1709d]  - AB75

Broadband service infrastructure costs re certain areas of the state: income and franchise tax credit created  - AB871

Corporate income and franchise tax: combined group tax credit sharing [Enrolled AB-75: Sec. 1621km, Ld, 9343 (21b)]  - AB75

Corporate income and franchise tax: combined reporting technical and minor policy changes [Enrolled AB-75: Sec. 1537, 1538b-1539d, 1599d, 1619, 1620b-1621e, 1621f-1621k, L, m-r, 1798, 9343 (21b)] -  AB75

Corporate income and franchise tax: election to include members of controlled group in combined report [Enrolled AB-75: Sec. 1621eb, 9343 (21b)] -  AB75

Corporate income and franchise tax reporting combined for related corporations sunsetted; JSCTE appendix report  - AB478

Dairy and livestock farm investment credit extended and amount claimed increased -  AB756

Dairy and livestock farm investment credit extended and amount claimed increased -  SB559

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim -  AB34

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim -  AB37

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 622, 623 1559-1568, 1644-1653, 1710-1719, 3071, 3072; original bill only]  - AB75

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim -  SB26

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 18, 19, 90-99, 137-146, 181-190, 798, 799] -  SB62

Development zone tax credits for providing full-time jobs to certain veterans expanded -  AB971

Early stage seed and angel investment credits: amount an individual may claim revised [Sec. 9, 101-105, 152, 153, 196, 197, 219, 223, 789-797, 9310 (1)] -  SB62

Early stage seed and angel investment credits: required investment holding time revised [Sec. 1575, 1579, 1659, 1725]  - AB75

Early stage seed and angel investment credits revised [Sec. 1573, 1574, 1576-1578, 1657, 1658, 1723, 1724, 1813, 1826, 3061-3069, 9310 (1); original bill only]  - AB75

Early stage seed and bona fide angel investment credits: amount that may be claimed increased -  AB77

Early stage seed and bona fide angel investment credits: limits that may be claimed in 2010 and beyond modified  - AB641

Early stage seed and bona fide angel investment credits: limits that may be claimed in 2010 and beyond modified [S.Sub.Amdt.1: further revisions, reallocation of credits permitted and JCF provision, investment in a business outside this state; S.Amdt.1: certain fund manager investments provision] - SB409

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB80

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB52

Educational expenses and contributions to scholarship-oriented or educational improvement organizations: income and franchise tax credits created re K-12 schools, definitions provision - AB941

Employing unauthorized aliens in violation of federal law: companies are ineligible for income or franchise tax credits, property tax exemptions, public works contracts, or grants or loans from local governmental units; fine provision  - AB53

Energy efficient commercial buildings: Internal Revenue Code changes adopted re federal Tax Relief and Health Care Act of 2006 and Emergency Economic Stabilization Act of 2008  - AB205

Enterprise zone business with a significant supply chain: Comm.Dept to certify for tax benefits [A.Amdt.1: supply chain provision replaced with a tax credit for purchasing tangible personal property, items, property, goods, or services from Wisconsin vendors] -  AB864

Enterprise zone revisions, Comm.Dept duties, definitions, and income and franchise tax credit re payroll provisions  - AB255

Enterprise zone revisions, Comm.Dept duties, definitions, and income and franchise tax credit re payroll provisions  - SB189

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)]  - AB75

Expense deduction limit increased for income and franchise tax purposes -  AB184

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report -  AB712

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report -  SB521

Film production services and company investment and income tax credits eliminated [Sec. 1580, 1581, 1660, 1661, 1726, 1727; original bill only] -  AB75

Film production tax credit program changes re new refundable production services and company investment; provision re salary, wages, and non-labor expenses; ``production expenditures" and ``accredited production" defined; electronic games approved by Comm.Dept included; report required [for section numbers, see entry under ``Income tax — Credit"]  - AB75

Food processing plant and food warehouse investment credit created [S.Amdt.1: Comm.Dept cannot certify if the taxpayer has hired an alien] -  AB757

Food processing plant and food warehouse investment credit created -  SB550

Full-time employees employed by claimant: income and franchise tax deductions created; JSCTE appendix report  - AB969

Hiring illegal aliens: companies are ineligible for income and franchise tax credits, property tax exemptions, public works contracts, and local governmental unit loans or grants for seven years -  SB600

Historic building rehabilitation: tax credit provisions [Sec. 823, 1585-1588, 1663-1666, 1729-1732, 9343 (17)]  - AB75

Hospitality business advertising outside the state: income and franchise tax credit created -  AB867

Hybrids and motor vehicles that can use gasoline or gasoline and 85 percent ethanol blend: income and franchise tax credits created re sales tax -  SB138

Income and franchise tax settlements and audits: DOR must disclose if corporation's tax liability increases by certain amount - AB848

Income derived from manufacturing, farming, and research: income and franchise tax exemptions created; JSCTE appendix report -  SB705

Income-producing historic building renovation: state income and franchise tax credit revised; partnership and LLC provision - AB18

Income-producing historic building renovation: state income and franchise tax credit revised; partnership and LLC provision - SB10

Insulating concrete forms used to construct a building: income and franchise tax credits created - AB773

Insulating concrete forms used to construct a building: income and franchise tax credits created - SB474

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report - AB648

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report [S.Amdt.1: adopts section 811 provisions] -  SB439

Job opportunities credit: income and franchise tax credits created for hiring certain individuals  - AB234

Jobs Tax Benefit created [Sec. 620, 1569, 1654, 1720, 3070, 9110 (6), (7), 9443 (11); Enrolled AB-75: further revisions, 1540d, 1593b, 1598d, 1625d, 1677b, 1688d, 1702d, 1741b, 1873d] -  AB75

Lumber manufacturing facility: income and franchise tax credits created re modernization and expansion  - AB754

Meat of game animal lawfully killed and donated to charitable organization: individual income tax deduction for processing costs created; income and franchise tax exemption for income derived from processing fees; JSCTE appendix report  - AB714

Meat processing facility investment credit created -  AB12

Meat processing facility investment credit created [Sec. 17, 85, 100, 109, 113, 114, 132, 147, 165, 169, 177, 191, 207, 541, 800] - SB62

Meat processing operation modernization or expansion: income and franchise tax credit created [Sec. 621, 1570, 1655, 1721, 3074; original bill only] -  AB75

New small business internship credit created -  AB909

Postsecondary education credit created re businesses that pay tuition for an individual to attend university, college, or technical college -  AB641

Postsecondary education credit created re businesses that pay tuition for an individual to attend university, college, or technical college -  SB409

Postsecondary education credit re income and franchise taxes to businesses and corporations that pay certain tuitions  - SB63

Property used in farming: federal Income Tax Code re amortization, depreciation, and expense deductions apply for state income and franchise tax purposes; JSCTE appendix report - AB936

Public school program contributions and private school scholarship funds: individual and corporate income and franchise tax credits created -  AB726

Public school program contributions and private school scholarship funds: individual and corporate income and franchise tax credits created -  SB509

Qualified equity investment in a qualified community development entity: income and franchise tax credits created; Comm.Dept and federal New Markets Tax Credit provisions  - AB642

Qualified equity investment in a qualified community development entity: income and franchise tax credits created; Comm.Dept and federal New Markets Tax Credit provisions  - SB461

Qualified investment in a registered community development financial institution (CDFI): Comm.Dept may certify an investor to receive a credit against state income and franchise taxes and license fees paid by insurers, reporting requirements - AB948

Qualified investment in a registered community development financial institution (CDFI): Comm.Dept may certify an investor to receive a credit against state income and franchise taxes and license fees paid by insurers, reporting requirements - SB692

Rate increases re sales tax, income tax, or franchise tax: two-thirds majority vote in Assembly required for passage, concurrence, and adoption [Assembly rule 48 (3)]  - AR7

Records re income, franchise, or sales tax returns: penalties for failure to provide [Sec. 1796, 1854; Enrolled AB-75: standard response time, standard for noncompliance, and penalty waivers to be set by rule] -  AB75

Related corporations required to file combined report for state income and franchise tax purposes and calculate state tax liability based on all business activity [Sec. 74-84, 86-88, 110, 111, 115-131, 133-135, 148-151, 157, 158, 166-168, 170-176, 178, 179, 192-195, 208-214, 9343 (1)]  - SB62

Research conducted in this state: super research and development tax credit created [Sec. 1597, 1624, 1635, 1656, 1669, 1690, 1722, 1734] -  AB75

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid  - AB300

Sales tax paid on specified motorized items when purchased new: income and franchise tax credits created  - AB965

Shipbuilding: income and franchise tax credit created re employee payroll -  AB868

Taxpayer's sales factor for tax purposes: provision re percent of sales of certain tangible personal property (throwback sales) [Sec. 1537-1539, 1619-1621, 1798, 9343 (21); Enrolled AB-75: fiscal effect reestimated, 9343 (21b) (a); deletes 1538, 1539, 1620, 1621, 9343 (21)] -  AB75

Technology zones tax credit re net income calculations for insurance companies subject to franchise tax [Sec. 1702, 1827, 9343 (15), 9443 (10); Enrolled AB-75: further revisions, 1702d; deletes 1702] -  AB75