Subject Index

Long-term care facilities: laws revised re arbitration agreements in contracts, noneconomic damages and statute of limitations for torts re negligence, disclosure of incident or occurrence reports, health care provider regulatory records, and limit on punitive damages; JRCCP report - SB244

Snow sports in a ski area: liability and negligence provisions established, safety requirements set  - AB495

Snow sports in a ski area: liability and negligence provisions established, safety requirements set [S.Sub.Amdt.2: further revisions, snowmobile and ATV provisions added]  - SB388

controlled substance Controlled substance, see Drugs

convenience store Convenience store, see Gasoline

convicts Convicts, see Prison

cooking oil Cooking oil, see Food

cooperative arrangement Cooperative arrangement, see Intrastate relations

cooperative associations Cooperative associations

``Co-op Month": October 2011 declared as -  AJR69

Cooperatives, corporations, and their officers and substantial owners that enter or offer to enter into contracts with the state prohibited from making political contributions to state office candidates and their committees, penalty provisions  - AB676

Dairy cooperative member allowed to claim the dairy manufacturing facility investment credit either the taxable year the expenditure is made or the next taxable year  - AB357

Dairy cooperative member allowed to claim the dairy manufacturing facility investment credit either the taxable year the expenditure is made or the next taxable year [S.Sub.Amdt.1: further revisions, claim to be made in year after the work occurs, credits shall be added to claimant's income under set conditions] -  SB260

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 1826, 1963, 2075, 9341 (1)] - SB27

Dairy manufacturing facility investment credit: transferred to DATCP and dairy cooperatives allowed to claim [Sec. 1826, 1963, 2075, 3369, 9341 (1); A.Sub.Amdt.1: further revisions, 772d, 1822d, 1826d, 1959d, 1963d, 2071d, 2075d, deletes 1826, 1963, 2075] -  AB40

Electric provider may count electricity derived from a large hydroelectric facility toward compliance with the renewable portfolio standard -  AB114

Electric provider may count electricity derived from a large hydroelectric facility toward compliance with the renewable portfolio standard -  SB81

Electric provider may not count electricity derived from a large hydroelectric facility that is not located in the U.S. toward compliance with the renewable portfolio standard  - AB734

Political disbursements and obligations by corporations, cooperatives, and labor organizations provisions revised; registration and reporting requirements re mass communication within 60 days of an election, special report provision; penalties specified - AB591

Political disbursements and obligations by corporations, cooperatives, and labor organizations provisions revised; registration and reporting requirements re mass communication within 60 days of an election, special report provision; penalties specified - SB446

Political disbursements by corporations and cooperatives: GAB duties if prohibition is found unenforceable under set conditions; disbursement prohibited if owned or controlled by a foreign national; registration and reporting requirements and penalty provisions -  SB67

Political disbursements by corporations and cooperatives: GAB duties if prohibition is found unenforceable under set conditions; registration and reporting requirements; penalty provisions -  AB726

Securities registration exemption for cooperatives modified -  AB228

Small winery cooperative wholesalers: meeting with DOR and U.W. Center for Cooperatives and publicly available reports requirement eliminated -  AB59

Vehicle transporting poles, pipes, girders, and similar materials on highways: DOT overlength permit eliminated, conditions specified -  AB253

Vehicle transporting poles, pipes, girders, and similar materials on highways: DOT overlength permit eliminated, conditions specified -  SB189

Vehicle transporting poles, pipes, girders, and similar materials on highways: DOT overlength permit eliminated, conditions specified -  SE1 AB8

Vehicle transporting poles, pipes, girders, and similar materials on highways: DOT overlength permit eliminated, conditions specified -  SE1 SB8

cooperative educational service agency Cooperative educational service agency, see Educational Service Agency, Cooperative

cooperative extension Cooperative Extension, see University of Wisconsin — University extension

coroner Coroner

Elections for DA, sheriff, register of deeds, county clerk, treasurer, surveyor, coroner, and clerk of circuit court made nonpartisan and term of office to begin the first Monday in June: constitutional amendment (1st consideration)  - AJR51

Failure to report a missing child or the death of a child and hiding or moving the corpse of a child: prohibition and penalties created; JRCCP report [A.Amdt.1: ``missing" defined]  - AB397

Failure to report a missing child or the death of a child and hiding or moving the corpse of a child: prohibition and penalties created; JRCCP report -  SB299

Reporting deaths to coroner or medical examiner, jurisdiction to investigate death, notification to next of kin, autopsy and diagnostic procedures, investigation records, handling of personal property, disposition of bodies, and access to mental health treatment records revisions; JRCCP report  - AB720

corporation Corporation, see also Business

Administrative dissolution of a corporation: DFI notice procedure revised -  AB493

Administrative dissolution of a corporation: DFI notice procedure revised [S.Amdt.2: domestic or foreign business, nonstock corporation, or LLC specified and posting notice on the Web site removed] -  SB391

Benefit corporation: category of business corporation identified as created -  AB742

Charter School Authorizing Board created and charter school provisions revised re virtual charter school cap on pupils, health insurance and WRS participation for employees, teacher license, and contracts; CESA may establish an independent charter school; DPI duties; general school aid modified  - AB51

Charter School Authorizing Board created and charter school provisions revised re virtual charter school cap on pupils, health insurance and WRS participation for employees, teacher license, and contracts; CESA may establish an independent charter school; DPI duties; general school aid modified  - SB22

Cooperatives, corporations, and their officers and substantial owners that enter or offer to enter into contracts with the state prohibited from making political contributions to state office candidates and their committees, penalty provisions  - AB676

Dairy cooperative member allowed to claim the dairy manufacturing facility investment credit either the taxable year the expenditure is made or the next taxable year [S.Sub.Amdt.1: further revisions, claim to be made in year after the work occurs, credits shall be added to claimant's income under set conditions] -  SB260

Hiring persons not legally in the U.S.: 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 -  SB137

Political disbursements and obligations by corporations, cooperatives, and labor organizations provisions revised; registration and reporting requirements re mass communication within 60 days of an election, special report provision; penalties specified - AB591

Political disbursements and obligations by corporations, cooperatives, and labor organizations provisions revised; registration and reporting requirements re mass communication within 60 days of an election, special report provision; penalties specified - SB446

Political disbursements by corporations and cooperatives: GAB duties if prohibition is found unenforceable under set conditions; disbursement prohibited if owned or controlled by a foreign national; registration and reporting requirements and penalty provisions -  SB67

Political disbursements by corporations and cooperatives: GAB duties if prohibition is found unenforceable under set conditions; registration and reporting requirements; penalty provisions -  AB726

Tax-option corporation is eligible for angel investment credits [Sec. 1872; original bill only] - AB40

Tax-option corporation is eligible for angel investment credits [Sec. 1866, 1872] -  SB27

U.S. Constitution amended via congressional action or constitutional convention supported re corporations are not entitled to constitutional rights of natural persons and money is not speech - AJR121

U.W. Board of Regents' use of telecommunications services and its relationship with Wisconsin's Research and Education Network (WiscNet): LAB audit required [A.Sub.Amdt.1: Sec. 970b, d, 1015x, 9152 (1Lc), (1xc); A.Amdt.1 to A.Amdt.1: further revisions, service to hospitals added, third-party entity provisions and JCF approval, audit revised and ``telecommunications" changed to ``broadband", 335m, 9152 (2c), deletes 9152 (1Lc), (1xc)] -  AB40

Wisconsin Venture Capital Authority, badger jobs fund, and certified jobs now fund program created; Comm.Dept, WEDC, DOR, OCI, and JCF duties; reports required  - AB129

Wisconsin Venture Capital Authority, badger jobs fund, and certified jobs now fund program created; Comm.Dept, WEDC, DOR, OCI, and JCF duties; reports required  - SB94

corporation _ taxation Corporation — Taxation

Angel investment tax credit program revisions re qualified new business venture certification and limitation on credits claimed; angel investment or early stage seed tax credit does not have to be paid back if investment is held for less than 3 years and is worthless -  AB601

Angel investment tax credit program revisions re qualified new business venture certification and limitation on credits claimed; angel investment or early stage seed tax credit does not have to be paid back if investment is held for less than 3 years and is worthless [S.Amdt.1: further revisions; S.Amdt.4: limitation on credits provision removed] -  SB463

Apprentice wages: income and franchise tax credits created, conditions specified -  AB587

BadgerCare Plus and BadgerCare Plus Core programs: eliminates the authority of DHS to modify aspects of the programs through policy or waiver; disallowing certain carry-forward amounts for corporate combined reporting purposes  - AB697

BadgerCare Plus and BadgerCare Plus Core programs: eliminates the authority of DHS to modify aspects of the programs through policy or waiver; disallowing certain carry-forward amounts for corporate combined reporting purposes  - SB538

Bonus depreciation: federal law changes adopted for state income and franchise tax purposes - SB14

Business expansion within a municipality: property tax credit created, conditions set -  AB107

Business expansion within a municipality: property tax credit created, conditions set -  SB60

Business relocated from another state or country to this state: tax benefits extended to existing business engaged in same type of business and within certain proximity  - AB341

Businesses that move out of state: deductions from income and franchise taxes for moving expenses eliminated  - AB392

Capital gains from Wisconsin-source assets: income tax exclusion; WEDC and DOR duties; JSCTE appendix report [Sec. 1754, 1761, 1763, 1866, 2862; A.Sub.Amdt.1: further revisions] -  AB40

Capital gains from Wisconsin-source assets: income tax exclusion; WEDC and DOR duties; JSCTE appendix report [Sec. 1754, 1761, 1763, 2862] -  SB27

Clean technology grants: DOR collection of withholding taxes revised; WEDC to establish grant program for technology transfer organizations and research institutions  - AB651

Combined reporting: DOR may not disallow election of [Sec. 1892, 9341 (4), 9441 (2)] -  AB40

Combined reporting: DOR may not disallow election of [Sec. 1892, 9341 (4), 9441 (2)] -  SB27

Combined reporting: net business loss carry-forward offset [Sec. 1893, 1894; A.Sub.Amdt.1: further revisions, ``pre-2009" provision, 1894d, 1897r, s, 2015f, g, deletes 1894] - AB40

Combined reporting: net business loss carry-forward offset [Sec. 1893, 1894] -  SB27

Combined reporting, qualified production activities income credit, estate tax, upper income tax bracket, EITC, homestead tax credit, and exclusion of capital gains revisions; JSCTE appendix report -  AB637

Community development financial institution (CDFI) credit created, Comm.Dept duties; dairy manufacturing facility, meat processing facility, and food processing plant and food warehouse investment credits revised - AB186

Community development financial institution (CDFI) credit created, Comm.Dept duties; dairy manufacturing facility, meat processing facility, and food processing plant and food warehouse investment credits revised - SB120

Community development financial institution (CDFI) credit created, WEDC duties -  AB211

Corporate income tax deduction for compensation paid to officers and employees revised -  AB356

Corporate income tax deduction for compensation paid to officers and employees revised -  SB250

DRL name changed to Department of Safety and Professional Services (DSPS) and some Comm.Dept functions transferred; certain unfair trade practice rules transferred from DATCP; administration of laws re erosion control at commercial building construction sites transferred from DNR; DOA provisions [for section numbers and further revisions, see entry under ``Reorganization of state government"]  - AB40

Early stage seed and angel investment credits revised; WiSys Technology Foundation, Inc. grants appropriation modified re Wisconsin Small Company Advancement program; certain positions at U.W. Milwaukee and U.W. Madison authorized; WEDC to issue bonds and notes up to set amount re venture capital funds -  AB191

Early stage seed and angel investment credits revised; WiSys Technology Foundation, Inc. grants appropriation modified re Wisconsin Small Company Advancement program; certain positions at U.W. Milwaukee and U.W. Madison authorized; WEDC to issue bonds and notes up to set amount re venture capital funds -  SB122

Economic development functions and programs transferred from Comm.Dept to WEDC [for section numbers and further revisions, see entry under ``Commerce, Department of"]  - AB40

Electronic medical records credits and investment credits re dairy manufacturing, food processing plant and warehouse, meat processing facility, and woody biomass harvesting transferred from Comm.Dept to WEDC [Sec. 1835, 1837-1841, 1844, 1845, 1878, 1972, 1974-1978, 1981, 1982, 2008, 2084, 2086-2090, 2093, 2094, 2119, 3355, 3367, 3370, 3372, 9110 (7); A.Sub.Amdt.1: further revisions, medical records credit transferred to DOR and the investment credits to DATCP, 375g, 2299r, 3355g, m, 9110 (8q), deletes 3355]  - AB40

Enterprise zones: number Comm.Dept may designate increased with rural zone requirement; business tax credits provision [A.Amdt.3: Comm.Dept may consider economic need and effect on other development activities]  - AB2

Enterprise zones: number Comm.Dept may designate increased with rural zone requirement; business tax credits provision - SB4

Green data center: income and franchise tax credits created - AB61

Green data center: income and franchise tax credits created - SB31

Internal Revenue Code: recent changes adopted re tax credit bonds, Roth IRAs, annuity contracts, and long-term care annuities [Sec. 1753, 1890, 1891, 1897, 2013, 2014; A.Sub.Amdt.1: further revisions, 1752n, 1753d, 1889p, 1890d, n, 1891d, 1896n, 1897d, 2012n, 2013d, n, 2014d]  - AB40

Internal Revenue Code: recent changes adopted re tax credit bonds, Roth IRAs, annuity contracts, and long-term care annuities [Sec. 1753, 1890, 1891, 1897, 2013, 2014]  - SB27