Subject Index

Coins, currency, and commemorative medallions: sales and use tax exemptions created; JSCTE appendix report  - AB387

Coins, currency, and commemorative medallions: sales and use tax exemptions created; JSCTE appendix report  - SB408

College tuition and expenses program and college savings program: authorized contributor who is not the account owner may claim income tax deduction; JSCTE appendix report  - AB185

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

Commercial radio or television station personal property: property, sales, and use tax exemptions created under certain conditions; JSCTE appendix report -  AB666

Commercial radio or television station personal property: property, sales, and use tax exemptions created under certain conditions; JSCTE appendix report -  SB527

Compensation for innocent convicts re claims against the state: per year amount increased, cap on total amount eliminated, and income tax exemption created; JSCTE appendix report  - AB168

Compensation for innocent convicts re claims against the state: per year amount increased, cap on total amount eliminated, and income tax exemption created; JSCTE appendix report  - SB141

Contaminated and abandoned wells compensation program: individual income tax subtract modification created; JSCTE appendix report -  AB47

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report  - AB466

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report  - SB364

Electricity and natural gas sold for residential use exempt from sales and use tax regardless of when it is sold; JSCTE appendix report -  AB238

Energy-efficient products for residential use purchased around April 21st (Earth Day): sales and use tax exemptions created, unfair trade practice for contractor to claim an exemption; JSCTE appendix report -  AB710

Energy-efficient products for residential use purchased around April 21st (Earth Day): sales and use tax exemptions created, unfair trade practice for contractor to claim an exemption; JSCTE appendix report -  SB554

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report -  AB213

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report -  AB277

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report -  SB203

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report -  SE1 AB6

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report -  SE1 SB6

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 (I/M program) sunsetted; DOT payments to WEDC to promote extended-range electric vehicles primarily in nonattainment areas, audited financial statement required; JSCTE appendix report - AB278

Funeral establishment or mausoleum located in a cemetery and cemetery authority receiving remuneration from a funeral establishment prohibitions eliminated; discrimination between funeral establishments and cemetery authorities that have no relationship prohibited; property tax provision; JSCTE appendix report -  AB523

Graduate of a regionally accredited college or university and year-round resident of this state: individual income tax deduction created; JSCTE appendix report  - AB33

Homemade wine and fermented malt beverages: standards for which a license or permit is not required and occupational taxes not owed revised; JSCTE appendix report  - AB521

Homemade wine and fermented malt beverages: standards for which a license or permit is not required and occupational taxes not owed revised; JSCTE appendix report [A.Amdt.2: competitions, exhibitions, or tastings must be held in a private residence or licensed premises and no fees may be charged, municipality may regulate by ordinance] -  SB395

Income tax deferral for long-term Wisconsin capital assets provisions created; JSCTE appendix report [Sec. 1764, 2863; A.Sub.Amdt.1: further revisions] - AB40

Income tax deferral for long-term Wisconsin capital assets provisions created; JSCTE appendix report [Sec. 1764, 2863] - SB27

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report  - SB302

Items and services sold as part of a lump sum contract re contractors: sales and use tax exemptions created; JSCTE appendix report -  AB381

Items and services sold as part of a lump sum contract re contractors: sales and use tax exemptions created, tax exempt entity provision; JSCTE appendix report - SB363

Machinery and equipment used for qualified research in this state re manufacturing and biotechnology, including embryonic stem cell research: real and personal property tax exemptions created; JSCTE appendix report - AB362

Machinery and equipment used for qualified research in this state re manufacturing and biotechnology: real and personal property tax exemptions created; JSCTE appendix report  - AB236

Nonprofit youth baseball association property, building, and certain land: property tax exemption created; JSCTE appendix report -  AB680

Parental assistance health care expenses account: individual income tax deduction for deposits to the account created, withdrawal for uses other than allowed purposes provisions; DHS to request certain Medicaid waiver; JSCTE appendix report - AB282

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 -  AB52

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 -  SB29

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report -  AB280

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report -  SB171

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report -  SE1 AB19

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report -  SE1 SB19

Qualified research expenses re designing internal combustion engines for vehicles: income and franchise tax credits revised; JSCTE appendix report -  AB732

Resale store owned by a nonprofit organization: property tax exemption created; JSCTE appendix report  - AB115

Resale store owned by a nonprofit organization: property tax exemption created; JSCTE appendix report  - SB66

Tangible personal property and taxable services sold in March 2012: sales and use tax exemptions created; JSCTE appendix report -  AB519

Tangible personal property that becomes a component in a municipal or nonprofit organization facility: sales and use tax exemptions created; JSCTE appendix report  - AB380

Tangible personal property that becomes a component in a municipal or nonprofit organization facility: sales and use tax exemptions created; JSCTE appendix report  - SB362

WHEFA bonds interest income: income tax exemption expanded; JSCTE appendix report [Sec. 1755, 1896, 2015, 9341 (3); original bill only] -  AB40

WHEFA bonds interest income: income tax exemption expanded; JSCTE appendix report [Sec. 1755, 1896, 2015, 9341 (3)] -  SB27

Wine or fermented malt beverages made at supply stores and not sold or offered for sale: exceptions to manufacturing license or permit and occupational tax requirements; JSCTE appendix report [A.Amdt.1: operator's license provision]  - AB290

Wine or fermented malt beverages made at supply stores and not sold or offered for sale: exceptions to manufacturing license or permit and occupational tax requirements; JSCTE appendix report -  SB205

levy or levy limit Levy or levy limit, see County — Taxation; Municipality — Taxation; Property tax; Property tax — Assessment; School — Board; Technical College System Board

lewd behavior Lewd behavior, see Obscenity

lfb LFB, see Legislative Fiscal Bureau

liability Liability, see Claims; Contributory negligence; Damage (personal injury); Medical malpractice; Product liability; Public liability; specific subject

liability insurance Liability insurance, see Insurance — Motor vehicle

libraries Libraries, see also Supreme Court

County library tax exemption for city, town, village, or school district under set conditions -  AB543

County library tax exemption for city, town, village, or school district under set conditions -  SB531

DPI revisions re division name changes, participation in a public library system, and deleting obsolete references (remedial legislation) -  SB348

Military training, education, or other experience may satisfy requirements for certain professional credentials [S.Sub.Amdt.1: further revisions, demonstration requirement added, some credentials specified]  - SB357

Public education law revisions re pupil expulsion, teacher evaluations, SAGE contracts, special education services, pupil transportation costs, school libraries, MPS teaching days, law enforcement records re conduct of a pupil, credits for sports re WIAA, and tax levy -  AB130

Public education law revisions re pupil expulsion, teacher evaluations, SAGE contracts, special education services, pupil transportation costs, school libraries, MPS teaching days, law enforcement records re conduct of a pupil, credits for sports re WIAA, and tax levy [S.Sub.Amdt.1: further revisions, WIAA provision deleted, physical education credit modified; S.Amdt.1: out-of-state public school provisions added]  - SB95

Public libraries: local government maintenance of effort requirement repealed [Sec. 1171-1176] - AB40

Public libraries: local government maintenance of effort requirement repealed [Sec. 1171-1176] - SB27

School board and public library board permitted to transfer certain donations to charitable organizations exempt from federal income tax under set conditions [A.Amdt.1: community foundation specified, definition and condition provisions; S.Amdt.2: use consistent with intent of donor condition added and other revisions] -  AB224

libya Libya, see International relations

license and permit License and permit, see specific subject

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

lie detector Lie detector

Employment discrimination or unfair honesty or genetic testing cases: awarding of compensatory and punitive damages eliminated; DWD provision -  AB289

Employment discrimination or unfair honesty or genetic testing cases: awarding of compensatory and punitive damages eliminated; DWD provision -  SB202

lien Lien

Delinquent child support collection revisions re DOR collecting from certified debt, insurers checking the support lien docket before paying claims, and a support enforcement agency from another state may deal directly with a financial institution in this state to enforce a lien -  AB603

Municipal court judgment may be paid by assignment of earnings, pension, or prizes; municipal utility providing electric and water service to rental dwelling prohibited from using arrearage collection procedure under certain conditions  - AB182

Special charge under the property assessed clean energy (PACE) program: third party allowed to collect installment payments, lien provision, written guarantee of certain savings-to-investment ratio under set conditions, and third party technical review - AB526

Special charge under the property assessed clean energy (PACE) program: third party allowed to collect installment payments, lien provision, written guarantee of certain savings-to-investment ratio under set conditions, and third party technical review - SB425

lieutenant governor Lieutenant Governor

Political contributions: acceptance by incumbent partisan elective state official or support committee prohibited between specified dates, additional provisions for governor and lieutenant governor; penalty provisions; JRCCP report  - AB264

life imprisonment Life imprisonment, see Sentences and penalties

life insurance Life insurance, see Insurance — State

lift device Lift device, see Public safety

light bulb Light bulb, see Sales

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

lights Lights, see Bicycle; Motor vehicle — Equipment; Trade practice

limitation of action Limitation of action

Prosecution may be commenced at any time for first-degree sexual assault of an adult and attempts to commit first- and second-degree intentional homicide and first-degree sexual assault -  AB552

Prosecution may be commenced at any time for first-degree sexual assault of an adult and attempts to commit first- and second-degree intentional homicide and first-degree sexual assault -  SB473

Sexual contact with a child: statute of limitations removed - AB461

Sexual contact with a child: statute of limitations removed - SB345

Trafficking of a child prosecution time limit revised and TPR provision; knowingly accessing certain child pornography materials made a felony; restricting evidence about complaining witnesses expanded re specified sex crimes; crimes expanded re interception of communications by law enforcement with judicial approval; crime victim compensation re sex crimes against children; JRCCP report  - AB646