Subject Index

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

Individual income tax personal exemption for dependents increased; JSCTE appendix report - AB576

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

Medical care and health insurance premiums paid by certain employees: scheduled phase-in of income tax deduction delayed [Enrolled AB-75: Sec. 1543f-hs]  - AB75

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report -  SB65

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

Retirement income received by an individual: tax exemption expanded and increased; JSCTE appendix report  - AB967

Transportation pass provided by employer or money paid by employer to employee to purchase a pass: individual income tax exemption created; JSCTE appendix report  - SB508

income tax _ delinquent Income tax — Delinquent

Financial record matching program re state delinquent debts [Sec. 602, 1804, 9443 (7)] -  AB75

Taxpayer return filed late and corporation failure to provide schedules: penalty provisions [Sec. 1594-1596, 1689, 1801- 1803, 9343 (5)] -  AB75

income tax _ rate Income tax — Rate

Indexing provisions for the sliding scale standard and income tax brackets modified [Enrolled AB-75: Sec. 1543s, 1551, 1552] -  AB75

Individual income tax: new bracket created [Sec. 1545-1552, 1591, 9343 (20)] -  AB75

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

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

income tax _ refund Income tax — Refund

Financial disability re income tax refund: time period to claim refund extended -  SB444

Military family relief fund created; individual income tax checkoff for donations [Enrolled AB-75: Sec. 540s, 602s, 665ss, 668s, 1593e, 2773s, 9136 (2c), 9343 (5c)]  - AB75

Refund anticipation loan: further disclosure requirements for creditors created; provisions for rescinding the loan and liability for violations; DFI duties - AB265

Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Enrolled AB-75: Sec. 602s, 632i, 1593g, 9343 (6q)]  - AB75

Tax preparer: DOR to promulgate rules to prohibit a person from practicing without a license, CPA and attorney provisions; refund anticipation loan prohibited  - AB290

income tax _ return Income tax — Return

Childhood cancer research programs: individual income tax checkoff created -  SB637

Electronic filing of tax-related documents: requirements expanded re tax preparers, state rental vehicle or dry cleaner fees, and filing of 50 or more information returns or wage statements [Sec. 1797, 1799, 1800, 1889, 1890, 9443 (3); Enrolled AB-75: provisions removed except for ``50 or more" requirement, deletes all sections except 1797, 9443 (3)]  - AB75

Feeding America (or Second Harvest food banks): individual income tax checkoff created; designated money to go to food banks in specified cities -  AB69

Feeding America (or Second Harvest food banks): individual income tax checkoff created; designated money to go to food banks in specified cities -  SB24

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 -  AB65

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; JRCCP report [S.Amdt.2: State Treasurer duties added, check changed to line of credit] - SB40

Military family relief fund created; individual income tax checkoff for donations [Enrolled AB-75: Sec. 540s, 602s, 665ss, 668s, 1593e, 2773s, 9136 (2c), 9343 (5c)]  - AB75

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

Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Enrolled AB-75: Sec. 602s, 632i, 1593g, 9343 (6q)]  - AB75

Special Olympics Wisconsin, Inc.: individual income tax checkoff created -  AB334

Special Olympics Wisconsin, Inc.: individual income tax checkoff created -  SB233

Tax preparer: DOR to promulgate rules to prohibit a person from practicing without a license, CPA and attorney provisions; refund anticipation loan prohibited  - AB290

Taxpayer return filed late and corporation failure to provide schedules: penalty provisions [Sec. 1594-1596, 1689, 1801- 1803, 9343 (5)] -  AB75

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

incubator program or grant Incubator program or grant, see Industrial development