Subject Index

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

Thermal biomass heating system and fuel, facilities, and accessories: income and franchise tax credits and property, sales, and use tax exemptions created; JSCTE appendix report  - AB794

Unpaid tax: interest waivers for disasters and certain casualty losses [Sec. 1536, 1572, 1590, 1618, 1636, 1668, 1700, 1701, 1778, 1783, 9343 (11), (12)] -  AB75

Woody biomass harvesting equipment: income and franchise tax credit created; definition provisions and Comm.Dept duties [A.Amdt.1: ``used exclusively" changed to ``used primarily"] - AB749

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and Comm.Dept provisions -  AB91

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and Comm.Dept provisions -  SB56

fraternal insurance Fraternal insurance, see Insurance — Fraternal

fraud Fraud, see also Advertisement — Fraudulent

Caller ID: causing service to transmit misleading or inaccurate information prohibited, penalty provision  - AB889

Caller ID: causing service to transmit misleading or inaccurate information prohibited, penalty provision  - SB602

Child care provider: prohibition from being licensed, certified, or contracted with re conviction or adjudicated delinquent of specified crimes; frequency of criminal history search increased, sex offender registry provision; revocation or suspension of license, certification, or contract required re conviction of or pending serious criminal charges, W-2 payment provision [S.Amdt.3: Wisconsin Shares provisions added re ineligibility for child care subsidies and use of recovered funds to detect fraud; S.Amdt.1 to S.Amdt.3: fraudulent activity in W-2 program reporting requirements]  - SB331

``College" or ``university" may not be used in a school name unless the school awards an associate or higher degree and has certain accreditation; ``state" and ``Wisconsin" may not be used in a school name if the school is not affiliated with the U.W. System or TCS; false academic credentials, definitions, EAB duties, employment discrimination, and penalty provisions; JRCCP report -  AB624

``College" or ``university" may not be used in a school name unless the school awards an associate or higher degree and has certain accreditation; ``state" and ``Wisconsin" may not be used in a school name if the school is not affiliated with the U.W. System or TCS; false academic credentials, definitions, EAB duties, employment discrimination, and penalty provisions; JRCCP report -  SB431

Customer access to toilet facility for use by employees of a retail establishment: persons with certain medical conditions allowed to use under set conditions; forfeiture, civil liability immunity, forged statement, and ID card provisions  - AB709

Digital representation of a photo, film, motion picture, audio, or video created by law enforcement agent permitted in a criminal prosecution, conditions and penalties for falsifying the contents created; JRCCP report -  AB627

Firearm purchase: providing false information re transferring the firearm to a person who is prohibited from possessing one made a felony; DOJ authority to prosecute; JRCCP report  - AB373

Firearm purchase: providing false information re transferring the firearm to a person who is prohibited from possessing one made a felony; DOJ authorized to prosecute and prosecute receiving a stolen firearm; JRCCP report  - AB753

Firearm purchase: providing false information re transferring the firearm to a person who is prohibited from possessing one made a felony; DOJ authorized to prosecute and prosecute receiving a stolen firearm; JRCCP report  - SB611

Fraud by W-2 participants: notification to DCF and DHS of date program established and amounts recovered; use of moneys set [Sec. 489, 494, 1257-1262, 1263-1265, 1266, 9308 (2); Enrolled AB-75: further revisions, 9308 (2f)]  - AB75

Fraudulently obtaining service from a service provider: criminal penalties created, definition provisions; JRCCP report  - AB326

Milwaukee County income maintenance funding provided; DHS to provide JCF copies of reports documenting the program management; DOJ investigation re county administrative fraud [Enrolled AB-75: Sec. 9122 (5x), 9130 (1q)]  - AB75

Motor vehicle salvage pool: purchase of junk vehicles and buyer identification card revisions; DOT duties and penalty provisions; JRCCP report -  AB668

MPCP payments to schools barred from the program: laws modified [Enrolled AB-75: Sec. 244s, 2295g, h, 9439 (3c)]  - AB75

Residential real estate transaction: tort action against the transferor (seller) for fraud or intentional misrepresentation permitted; definition provision -  AB6

Residential real estate transaction: tort action against the transferor (seller) for fraud or intentional misrepresentation permitted; definition provision -  SB9

Viatical settlement law revisions and term changed to ``life settlement" -  SB513

freedom of speech and press Freedom of speech and press

News persons: limiting disclosure of information gathered by [A.Sub.Amdt.1: further revisions] - AB333

News persons: limiting disclosure of information gathered by -  SB235

fringe benefit Fringe benefit, see Employment

frivolous actions Frivolous actions, see Claims

fte _full_time equivalent position_ FTE (Full-time equivalent position), see Public employee

fuel Fuel, see also Energy conservation; Gasoline; Petroleum