Subject Index

Manufacturing sales and use tax exemption re tangible personal property; appendix report [Sec. 1571, 1643, 1709, 1831, 1832, 1834, 1835, 1842-1846, 9443 (5); Enrolled AB-75: further revisions, 1830f, 1831b, 1832b, 1842d, 1843c, g, 9443 (5f), (14q)] -  AB75

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 physics performance testing of medical imaging and therapeutic equipment: sales and use tax exemption created; JSCTE appendix report -  AB976

Motorboat, outboard motor, and motorboat trailer: sales and use tax exemption created, conditions specified; JSCTE appendix report -  AB350

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report -  AB254

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report -  SB176

Nonprofit theater in the City of Madison: property tax exemption created under set conditions; JSCTE appendix report  - AB978

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

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

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

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

Sales and use tax administration modernized for state, county, and stadium districts re voluntary collection by out-of-state retailers; sales and use taxes imposed on specified digital goods, exception provision; JSCTE appendix report [Sec. 16, 41, 71, 73, 106-108, 154-156, 198-200, 215-218, 221, 225-540, 542-552, 554, 559, 719, 720, 9443 (1), (2)]  - SB62

Skiing facility: sales and use tax exemption for energy efficient property and taxable services; JSCTE appendix report  - AB800

Snowmaking and snow-grooming operations at ski hills, slopes, and trails added to definition of ``manufacturing" for sales and use tax exemption purposes; JSCTE appendix report  - AB802

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report - AB302

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report [S.Sub.Amdt.1: further revisions, trail groomers specified and ATV clubs added]  - SB215

Snowmobile club (nonprofit): property tax exemption for real property created; JSCTE appendix report  - AB301

Snowmobile club (nonprofit): property tax exemption for real property created; JSCTE appendix report  - SB214

Textbooks required for a course at a high school or postsecondary school: sales tax exemption created; JSCTE appendix report - AB901

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

Ticket sales to youth sports league events: sales and use tax exemption; JSCTE appendix report [Sec. 1837, 1838]  - AB75

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

leopold, aldo Leopold, Aldo

Aldo Leopold Climate Change Center and Interactive Laboratory: grant to assist with construction; DOA to review and approve plans [Enrolled AB-75: Sec. 19gd, 640, 655uc, 657ec, 9106 (1) (o), (23)] -  AB75

lesb LESB, see Law Enforcement Standards Board

levy or levy limit Levy or levy limit, see County — Taxation; Municipality — Taxation; Property tax

lfb LFB, see Legislative Fiscal Bureau

liability Liability, see Contributory negligence; Crime and criminals; Damage (personal injury); Medical malpractice; Motor vehicle — Accident; specific subject

liability insurance Liability insurance, see Insurance — Miscellaneous; Insurance — Motor vehicle; Medical malpractice

libraries Libraries

L.E. Phillips Memorial Public Library in the City of Eau Claire: grant for remodeling; Building Commission determination re additional funding from nonstate donations [Enrolled AB-75: Sec. 19ge, 9101 (1)(p), (24)] -  AB75

Library aid funding from universal service fund; use for contracts with providers for specialized library services authorized [Sec. 251-253, 818-822, 2461, 2463]  - AB75

Public library board for 1st class city: county board of supervisors member requirement modified; majority of seats currently filled constitutes a quorum -  AB621

Public library board for 1st class city: county board of supervisors member requirement modified; majority of seats currently filled constitutes a quorum -  SB423

Public library system aid in 2008-09 fiscal year: payment made from universal service fund [Sec. 9239 (1), (2), 9439 (2)] - AB75

license and permit License and permit, see specific subject

license plate License plate, see Motor vehicle — Taxation or registration; Motorcycle — Taxation or registration

licensed practical nurse _lpn_ Licensed practical nurse (LPN), see Nurses

lie detector Lie detector

Employment discrimination: action in circuit court to recover damages permitted, surcharge provision [S.Sub.Amdt.1: further revisions, unfair honesty testing and unfair genetic testing added, surcharge changed to fee and distribution modified; S.Amdt.6: fee provision removed] - SB20

lieap _low_income energy assistance program_ LIEAP (Low-income energy assistance program), see Public assistance

lien Lien, see also Mortgage

Commercial real estate lien revisions; correction instrument provisions created; application to widen, extend, or lay out a street, alley, or other specified public place to include a lis pendens - AB821

Commercial real estate lien revisions; correction instrument provisions created; application to widen, extend, or lay out a street, alley, or other specified public place to include a lis pendens - SB587

Commission lien by real estate broker revisions -  AB873

Homeowner Eviction and Lien Protection program created in WHEDA; reports to JCF required; Comm.Dept appendix report [Sec. 7, 15, 762, 779] -  SB62

Regional (Dane County, Southeast, and Fox Cities) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental car fee modified; report required [for section numbers, see entry under ``Regional planning"] -  AB75

Regional (Dane County, Southeast, and Fox Valley) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental care fee modified; report required [for section numbers and further revisions, see entry under ``Regional planning"]  - AB75

Release of vehicle liens: DOT duties and fee revisions; creditors required to file electronically [Sec. 669, 1927, 2852, 2900, 2906-2913, 9450 (11)] -  AB75

Towing and storage lien revisions - AB711

Towing and storage lien revisions - SB506

Underground petroleum storage tank: Comm.Dept authority to contract for removal; lien provision [Sec. 219, 680, 2155; Enrolled AB-75: further revisions; action of backfilling the excavation specified, 216s, 219e] - AB75

Wage claim lien takes precedence over a lien of a commercial lending institution and the rights of any purchaser of any property of the employer; collective bargaining representative provisions re filing a wage claim - AB40

Wage claim lien takes precedence over a lien of a commercial lending institution and the rights of any purchaser of any property of the employer; collective bargaining representative provisions re filing a wage claim - SB2

lieutenant governor Lieutenant Governor

Lawton, Lieutenant Governor Barbara: years of public service honored -  SJR80

Lieutenant Governor's office abolished; gubernatorial line of succession amended re Speaker of the Assembly. Constitutional amendment (1st consideration)  - SJR27

Olson, Russell A.: life and public service -  SJR83

Political contributions accepted by certain elective state officials, governor, lieutenant governor, and campaign committees prohibited during specified period re biennial budget; exceptions and penalty provisions; JRCCP report  - AB42

State elected officials: JCOER must submit salary adjustments to Legislature in the form of a bill  - AB321

life insurance Life insurance, see Insurance — Life and accident; Insurance — State

light, heat, and power company Light, heat, and power company, see Electric utility; Public utility; Public utility — Taxation

lights Lights, see Motor vehicle — Equipment; School — Conveyance of pupil

limitation of action Limitation of action

DNA evidence connected to certain felonies: time limit for commencing prosecution revised; reconciliation of 2005 WisActs 60 and 276 -  AB514

Sexual contact with a child: statute of limitations and limits on recovery against state and local political subdivisions removed - AB839

Sexual contact with a child: statute of limitations removed - AB453

Sexual contact with a child: statute of limitations removed - SB319

Wrongful death claims arising out of medical malpractice: statute of limitations revised -  SB563

limited liability company _llc_ Limited liability company (LLC), see Corporation

lincoln county Lincoln County

Household Abuse Victims Emergency Network (HAVEN) shelter serving certain counties: WHEDA grant to City of Merrill for renovation [Enrolled AB-75: Sec. 9125 (1f)]  - AB75

Wisconsin River monitoring and study of point and nonpoint source pollution from City of Merrill to the Castle Rock Flowage dam [Enrolled AB-75: Sec. 273s, 2574h]  - AB75

lions clubs of wisconsin Lions Clubs of Wisconsin, see Organization, Miscellaneous

liquefied petroleum gas Liquefied petroleum gas, see Fuel

liquor Liquor, see Alcohol beverage — Regulation

lirc LIRC, see Labor and Industry Review Commission

literacy Literacy

Adult literacy grants: maximum amount eliminated [Sec. 2256; Enrolled AB-75: further revisions, 2255m; deletes 2256]  - AB75

Cops-n-Kids Reading Program in the City of Racine: OJA grant provided [Enrolled AB-75: Sec. 9101 (6f)]  - AB75

Credit card marketing on campuses of institutions of higher education restricted; providing financial literacy information to students required; rules on extending credit to individuals under 21 years old established; forfeiture provision  - AB745

Credit card marketing on campuses of institutions of higher education restricted; providing financial literacy information to students required; rules on extending credit to individuals under 21 years old established; forfeiture provision  - SB525

Dyslexia screenings required annually for pupils in grades K-2 and selectively in grades 3-5; DPI duties specified  - AB584

Personal financial literacy model academic standards: State Superintendent to incorporate a review of types and risks associated with mortgages and home foreclosures  - AB459

Personal financial literacy model academic standards: State Superintendent to incorporate a review of types and risks associated with mortgages and home foreclosures  - SB326

Reading specialist and special education teacher: supplementary examination in reading development, language methods, and phonemic awareness required for license issuance or renewal; DPI duties set -  AB583

School district of a 1st class city: election of board of school directors and filling vacancies, selection of superintendent, and school district budget revisions; partnership for success committee and parent involvement committees established; other provisions re principal tenure, master plan for school buildings, finance reports, transition campuses, promise neighborhoods, public transit, unsecured bonding authority, parent survey, ACT test, reduced class size, and minimum standards for literacy and math -  AB669

School district of a 1st class city: election of board of school directors and filling vacancies, selection of superintendent, and school district budget revisions; partnership for success committee and parent involvement committees established; other provisions re principal tenure, master plan for school buildings, finance reports, transition campuses, promise neighborhoods, public transit, unsecured bonding authority, parent survey, ACT test, reduced class size, and minimum standards for literacy and math -  SB462