Subject Index

OWI violation: first offense changed to misdemeanor, LESB to establish rules for a sobriety checkpoint program, counties required to seek reimbursement from persons confined in jail, wine and liquor tax deposited into the intoxicated and drugged driver fund, definition of prohibited BAC, court may not release person after conviction but before sentencing, reinstatement of driving privileges and surcharges and fees for first offense, DOT to keep permanent record of first offense; JRCCP report - AB547

``Prohibited alcohol concentration" definition revised -  AB283

Prohibited BAC lowered for person with one or more OWI-related offenses -  SB32

Snowmobile regulation changes re public-use registration, trail use sticker, absolute sobriety, OWI or BAC violation penalties, speed limit at night, gas tax formula, and funding for alcohol education programs and state trails  - AB598

Snowmobile regulation changes re public-use registration, trail use sticker, absolute sobriety, OWI or BAC violation penalties, speed limit at night, gas tax formula, and funding for alcohol education programs and state trails  - SB406

Underage person prohibited on school premises with detectable alcohol concentration in blood or breath, forfeiture provision; school administrator's written permission to have alcohol on school premises does not apply to underage persons  - SB421

impoundment Impoundment, see Forfeiture

imprisonment Imprisonment, see Prison

inattentive driving Inattentive driving, see Motor vehicle — Regulation

incest Incest, see Sex crimes

incinerator Incinerator, see Solid waste management

income maintenance Income maintenance, see Public welfare

income tax Income tax, see also Corporation — Taxation

Capital losses: treatment of federalized; JSCTE appendix report  - AB268

Capital losses: treatment of federalized; JSCTE appendix report  - SB353

Construction employees re painting or drywall finishing: penalty for ``willful misclassification" as nonemployees; JRCCP report -  AB929

Construction employees re painting or drywall finishing: penalty for ``willful misclassification" as nonemployees; JRCCP report -  SB669

County fair association employee wages: income tax withholding exemption revised -  AB361

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

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

HEAB grant appropriations increased in certain cases; TCS Board grants to programs that assist in reducing unemployment, report required; Comm.Dept grants to businesses in economically distressed area for capital investments; angel investment tax credit and income tax revisions  - AB513

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

Income tax reciprocity between Wisconsin and Minnesota: DOR in conjunction with Minnesota Department of Revenue to study, report required -  AB783

Income tax reciprocity between Wisconsin and Minnesota: DOR in conjunction with Minnesota Department of Revenue to study, report required -  SB608

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

Internal Revenue Code provisions re IRAs: adopting section 512; JSCTE appendix report -  AB608

Internal Revenue Code provisions re IRAs: adopting section 811; JSCTE appendix report -  SB420

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report  - AB631

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report  - SB416

Internal revenue code update [Sec. 1526-1534, 1541, 1542, 1600-1617, 1626-1634, 1679-1687, 1691-1699, 9143 (2)]  - AB75

Job creation tax benefit created, Comm.Dept and DOR duties -  SB539

Job creation tax benefit created re new full-time employees and withholding tax -  AB853

Job creation tax benefit created re new full-time employees and withholding tax -  SB621

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

Reinvested capital gains: procedure created for certain persons to defer taxation; JSCTE appendix report [Sec. 1535, 1544, 3073] -  AB75

State agency debt collection revisions; DOR agreements with IRS [Sec. 1805-1808, 1811, 1812, 3224-3226, 9443 (6); Enrolled AB-75: DOR debt collection initiative, IRS agreement revisions, 1815d] -  AB75

Survivor benefits: DETF to ensure they are reported to the IRS that does not result in an erroneous tax liability [A.Sub.Amdt.1; deleted by A.Amdts.] -  AB75

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

Withholding tax for pass-through entities: payments in four quarterly installments [Sec. 1780-1782, 1784-1795, 9343 (3)] - AB75

income tax _ credit Income tax — Credit, see also Farmland preservation; Homestead credit

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

Blender pump income tax credit created -  AB408

Blender pump income tax credit created -  SB279

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

Community rehabilitation program tax credit re 2007 WisAct 20: effective date delayed [Enrolled AB-75: Sec. 1583d, 1662d, 1728d] -  AB75

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

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

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; LAB audit required  - AB113

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; LAB audit required [Sec. 1, 2, 42, 89, 112, 136, 159-164, 180, 201-206, 222, 224, 758, 760, 761, 764, 766, 768, 776, 780, 781, 801-846, 9110 (4), (5)]  - SB62

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; LAB audit required  - SB77

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated into program that provides tax benefits for certain eligible activities; LAB audit required [for section numbers, see entry under ``Commerce, Department of"; original bill only] -  AB75

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

Educational interest expenses tax credit created -  AB908

EITC advance payment provisions [Enrolled AB-75: Sec. 1584p, 9343 (12d)] -  AB75

EITC funding [Sec. 1250; Enrolled AB-75: funding reestimate] -  AB75

Employer-assisted housing program: WHEDA to establish and administer a program to award tax benefits to employers that implement; Comm.Dept appendix report  - AB817

Employer-assisted housing program: WHEDA to establish and administer a program to award tax benefits to employers that implement; Comm.Dept appendix report  - SB534

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

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

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; salary, wage, and non-labor expenses provision; ``production expenditures" and ``accredited production" defined; electronic games approved by Comm.Dept included; report required [Enrolled AB-75: Sec. 621m, 1579x-1580ym, 1589b, 1591v-1593b, 1659y- 1660k, 1676d-1677b, 1725w-1726yL, 1740d-1741b, 3070m]  - 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

HEAB grant appropriations increased in certain cases; TCS Board grants to programs that assist in reducing unemployment, report required; Comm.Dept grants to businesses in economically distressed area for capital investments; angel investment tax credit and income tax revisions  - AB513

Health savings account: nonrefundable individual income tax credit created -  AB74