Subject Index

resort Resort, see Recreation

respite care Respite care, see Nursing homes and adult care

rest area Rest area, see Recreation

restaurant Restaurant

Chain restaurants required to disclose nutrition information for menu items; DHS duties, forfeiture, and civil liability immunity provisions -  AB664

``Class B" license municipal quota: enrolled 2009 AB-8 recalled per Assembly Rule 73 (8) - AJR78

``Class B" license: municipal quota exception for full-service restaurant on a golf course, fee provision [A.Sub.Amdt.1: further revisions, narrowed to an Iron County municipality and special provisions applied, ``full-service restaurant" defined; A.Amdt.2: definition deleted, Iron County changed to Bayfield County; AJR-78 recalls enrolled AB-8; A.Sub.Amdt.2 to AB-8: further revisions, Bayfield County specified]  - AB8

``Class B" license: municipal quota exception for full-service restaurants modified -  AB466

``Class B" license: municipal quota exception for full-service restaurants modified -  SB294

Hospitality business advertising outside the state: income and franchise tax credit created -  AB867

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid  - AB300

Smoking prohibitions: designated smoking area prohibited in public places and places of employment, a few exceptions specified; certain existing exceptions eliminated; smoking in sports arenas, private clubs, and bus shelters specifically prohibited; enforcement by person in charge required [Sec. 1840, 2076-2150, 2445, 2447, 2741, 2996, 3204, 3233, 9310 (2), 9410 (1); original bill only] -  AB75

Smoking prohibitions: designated smoking area prohibited in public places and places of employment, a few exceptions specified; certain existing exceptions eliminated; smoking in sports arenas, private clubs, and bus shelters specifically prohibited; enforcement by person in charge required  - AB253

Smoking prohibitions: designated smoking area prohibited in public places and places of employment, a few exceptions specified; certain existing exceptions eliminated; smoking in sports arenas, private clubs, and bus shelters specifically prohibited; enforcement by person in charge required [for revisions, see entry under ``Tobacco"]  - SB181

Smoking prohibitions: designated smoking area prohibited in public places and places of employment, a few exceptions specified; certain existing exceptions eliminated; smoking in sports arenas, private clubs, and public conveyances specifically prohibited; enforcement by person in charge required - AB252

restitution to crime victim Restitution to crime victim, see Crime victim

restraining order Restraining order, see Court — Procedure

retail establishment Retail establishment, see Mercantile establishment

retail theft _shoplifting_ Retail theft (Shoplifting), see Crime and criminals

retirement _ private plans Retirement — Private plans

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

MA eligibility: independence account assets disregarded [Sec. 1327; Enrolled AB-75: modified to exclude certain retirement assets] -  AB75

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

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

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

retirement _ protective service Retirement — Protective service, see also Death benefit

County jailers classified as protective occupation participants for WRS purposes; JSCRS appendix report  - AB776

Protective occupation participant status extended to county employees at jails and juvenile detention facilities and state employees at correctional institutions, juvenile correctional facilities, mental health institutes, and certain secure mental health facilities; collective bargaining, MERA, and SELRA provisions; JSCRS appendix report - AB634

Protective occupation participants for WRS purposes extended to Parole Commission members, state employees at certain correctional institutions and mental health facilities, certain Corr.Dept employees who work with sexually violent persons, and clerical employees at probation, extended supervision, and parole offices; JSCRS appendix report  - AB199

Protective occupation participants: funding for actuarial study of impact on WRS re increase of normal form annuity [Enrolled AB-75: Sec. 9131 (2g)] -  AB75

retirement _ public Retirement — Public, see also Retirement System, Wisconsin; Veteran — Pension

Abandoned employee retirement accounts of a retirement system of a 1st class city may be retained by the retirement system; JSCRS appendix report -  AB542

Abandoned employee retirement accounts of a retirement system of a 1st class city may be retained by the retirement system; JSCRS appendix report -  SB477

Health care benefits for retirees of local governmental units: cost must be fully funded on an actuarial basis  - AB907

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

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

Populous city pension obligation bonding; legislative findings and determination cited; report requirements [Sec. 1460-1462, 1471, 1475, 1476, 1497, 1498, 1500]  - AB75

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

retirement system, wisconsin Retirement System, Wisconsin

County jailers classified as protective occupation participants for WRS purposes; JSCRS appendix report  - AB776

Domestic partnership: requirements for forming a legal relationship created; registry provision; JSCTE and JSCRS appendix reports [for section numbers and further revisions, see entry under ``Family"] -  AB75

Educational support personnel retirement benefits under WRS revised; JSCRS appendix report [Sec. 795, 796, 9315 (1); Enrolled AB-75: provision applies to creditable service on or after effective date, no retroactive effect, 9315 (1e), (1f); deletes 9315 (1)] -  AB75

MA eligibility: independence account assets disregarded [Sec. 1327; Enrolled AB-75: modified to exclude certain retirement assets] -  AB75

Mandatory temporary reduction of public employees' work hours or days (July 1, 2009 to June 30, 2011): treatment of earnings for WRS purposes stipulated [Enrolled AB-75: Sec. 772r, 775h, 779d] -  AB75

Protective occupation participant status extended to county employees at jails and juvenile detention facilities and state employees at correctional institutions, juvenile correctional facilities, mental health institutes, and certain secure mental health facilities; collective bargaining, MERA, and SELRA provisions; JSCRS appendix report - AB634

Protective occupation participants for WRS purposes extended to Parole Commission members, state employees at certain correctional institutions and mental health facilities, certain Corr.Dept employees who work with sexually violent persons, and clerical employees at probation, extended supervision, and parole offices; JSCRS appendix report  - AB199

Protective occupation participants: funding for actuarial study of impact on WRS re increase of normal form annuity [Enrolled AB-75: Sec. 9131 (2g)] -  AB75

Variable annuity program in WRS: open participation to close on set date; JSCRS appendix report - SB320

WRS annuitants may voluntarily have monthly payments to retiree organization affiliated with an employee organization deducted from their annuities, DETF duties [A.Sub.Amdt.1; deleted by A.Amdts.] -  AB75

WRS annuitants may voluntarily have monthly payments to retiree organization affiliated with an employee organization deducted from their annuities, DETF duties; JSCRS appendix report -  AB916

WRS annuitants may voluntarily have monthly payments to retiree organization affiliated with an employee organization deducted from their annuities, DETF duties; JSCRS appendix report -  SB390

WRS participating employees may purchase years of creditable service for years of active service in the U.S. armed forces; JSCRS appendix report -  AB126

WRS participating employees may purchase years of creditable service for years of active service in the U.S. armed forces; JSCRS appendix report -  SB88

WRS participating employers covered by MERA: payment of employee required contributions revised; JSCRS appendix report -  AB337

retirement systems, joint survey committee on Retirement Systems, Joint Survey Committee on, see Legislature — Retirement Systems, Joint Survey Committee on

retraining of employees Retraining of employees, see Unemployment — Relief measures

revenue, department of Revenue, Department of, see also specific subject

Active members of the U.S. armed forces and their dependents: DOR to deny tax benefits to financial institutions that violate certain state or federal protections  - AB20

``Agricultural use" definition revised re growing of short rotation woody crops -  AB408

``Agricultural use" definition revised re growing of short rotation woody crops -  SB279

Ambulatory surgical center assessment created; DOR duties [Enrolled AB-75: Sec. 601s, 681g, 1623m, 2433x, 9143 (4u)] - AB75

Biodiesel fuel production tax credit: effective date delayed [Enrolled AB-75: Sec.1554d, 1643d, 1709d]  - AB75

Cigarettes and tobacco products: direct marketing provisions modified; license and permit revisions; restriction re arrest or conviction record; JRCCP report [for section numbers and further revision, see entry under ``Tobacco"]  - AB75

Class ``B" and ``Class B" permits for tribal applicants: DOR required to issue [Enrolled AB-75: Sec. 2318em, it]  - AB75

Consolidated tax statements: DOR may require [Sec. 1678, 1779] -  AB75

Construction contractor regulations re withholding on payments to independents and single-member LLCs; DOR rule-making without finding of emergency; ``willful misclassification" defined re penalty [Enrolled AB-75: Sec. 1777m, o, 1778q, 9143 (1q), 9343 (3i)] -  AB75

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

Corporate income and franchise tax: combined reporting technical and minor policy changes [Enrolled AB-75: Sec. 1537, 1538b-1539d, 1599d, 1619, 1620b-1621e, 1621f-1621k, L, m-r, 1798, 9343 (21b)] -  AB75

Corporate income and franchise tax: election to include members of controlled group in combined report [Enrolled AB-75: Sec. 1621eb, 9343 (21b)] -  AB75

County property tax assessment systems: DOR to collaborate with counties [Sec. 9143 (3); original bill only]  - AB75

Disregarded entity for sales and use tax purposes: separate return provisions [Sec. 1833, 1852, 1855, 9443 (9); Enrolled AB-75: further revisions, 1833b, 1852b, 1855b, 9443 (9d), (14q)] - AB75

DOR may not change its interpretation of any statute or administrative rule to increase tax revenue unless required by a change in statutes or rules -  AB505

DOR Secretary's authority to waive or reduce interest or penalties expanded -  AB343

DOR Secretary's authority to waive or reduce interest or penalties expanded -  SB238

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

Emergency services expenditures by county or municipality may not be less than 2009 expenditures: 2009 WisAct 28 provision repealed -  AB661

Emergency services expenditures by county or municipality may not be less than 2009 expenditures; DOR duties [Enrolled AB-75: Sec. 1900k] -  AB75

Equalized value determination error for a county or municipality by DOR: provisions for correcting created  - AB703

ERTID tax increments applied to another ERTID created by the same political subdivision authorized, conditions specified - AB174

ERTID tax increments applied to another ERTID created by the same political subdivision authorized, conditions specified - SB144

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)]  - AB75

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

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