Subject Index

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

Health savings account: nonrefundable individual income tax credit created -  SB45

Health savings account: nonrefundable individual income tax credit created, limit set -  AB639

Health savings account: nonrefundable individual income tax credit created, limit set -  SB425

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

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 - AB92

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 - SB55

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-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

Janesville development opportunity zone designated; tax credit provisions [Enrolled AB-75: Sec. 3092g-3110b, h, L, r-y] - AB75

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

Jobs tax credit effective date modified -  AB477

Kenosha development opportunity zone designated; tax credit provisions [Enrolled AB-75: Sec. 3092g, r, 3110e, h, p-y] - AB75

Lifelong learning accounts program created; employer, income tax credit, and DWD provisions - AB294

Lifelong learning accounts program created; employer, income tax credit, and DWD provisions - SB246

Loans to manufacturing businesses for energy efficiency, retooling, clean energy production, and job creation; energy utility programs provision; Comm.Dept and PSC provisions [S.Sub.Amdt.1: further revisions; S.Amdt.1: water consumption tax credit created; S.Amdt.1 to S.Amdt.1: sunset provided] - SB651

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

Married couple with Wisconsin adjusted gross income under certain amount: refundable individual income tax credit created - AB359

Married persons tax credit: calculation method revised -  AB667

Married persons tax credit: including retirement income in earned income -  SB165

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

Principal dwelling destroyed by natural or man-made disaster: individual income tax credit equal to property taxes created, exceptions provided -  AB838

Program revisions re benefits for low-income residents: BadgerCare Plus, food stamps, Wisconsin Shares, drug testing for public assistance, MPCP, energy assistance, WHEDA and Comm.Dept housing assistance, HEAB, and EITC; Comm.Dept and JSCTE appendix reports  - SB708

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

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

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB208

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

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

WECF: individual income tax checkoff increased; Public Integrity Endowment and individual income tax credit for contributions to created; grant eligibility requirements and amounts revised -  AB388

WECF: individual income tax checkoff increased; Public Integrity Endowment and individual income tax credit for contributions to created; grant eligibility requirements and amounts revised -  SB221

Wisconsin EITC: claimant with no qualifying children may claim -  AB484

Wisconsin EITC: claimant with no qualifying children may claim -  SB345

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

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

Child and dependent care expenses: scheduled phase-in of income tax deduction delayed [Enrolled AB-75: Sec. 1543j-js] - AB75

College savings account contributions: individual income tax deduction modified [Enrolled AB-75: Sec. 1543c-cg, 9343 (13x)] -  AB75

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 for parents set; JSCTE appendix report - AB135

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 for parents set; JSCTE appendix report - SB106

Contaminated and abandoned wells compensation program: individual income tax subtract modification created; JSCTE appendix report -  AB13

Educational expenses loans: individual income tax deduction created re interest paid, conditions specified; JSCTE appendix report -  SB166

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; JSCTE appendix report - AB99

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; JSCTE appendix report - AB140

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; JSCTE appendix report - SB69

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; JSCTE appendix report - SB111

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

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

Graduate of a regionally accredited college or university and year-round resident of this state: individual income tax deduction created; JSCTE appendix report  - AB881

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

Income tax exclusion created for the amount of capital gain that is invested in certain types of Wisconsin businesses; conditions and definition provisions -  AB38

Income tax exclusion created for the amount of capital gain that is invested in certain types of Wisconsin businesses; conditions and definition provisions -  SB28

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report  - SB64