2013 Acts Index

Property tax deferral loan program: repayment requirements for veterans [Sec. 2055e-i] - Act 20

human immunodeficiency virus _hiv_ Human immunodeficiency virus (HIV), see Acquired immunodeficiency syndrome

human service Human service, see County -- Human services

human trafficking Human trafficking, see Crime and criminals

hunting Hunting, see also Fish and fishing

Bonus deer hunting permits re CWD area; DNR duties re recommendations from deer management expert's report [Sec. 278, 279, 287, 552, 553-559, 564-567, 572, 9132 (2)] - Act 20

Crossbow hunting license established; crossbow season established and to run concurrently with bow and arrow season for first two years; specifying seasons special deer hunting permits may be used; information required to be recorded at time of carcass registration; emergency rule provision - Act 61

Elk introduced into specified counties; DNR duties and hunting season provision [Sec. 560, 573] - Act 20

Game taken by a tribal member on Indian land and transported off that land: requirements created; DNR duties - Act 85

Hunting, fishing, and trapping approvals and conservation patron license: fee provisions for recipient of a Purple Heart medal - Act 55

Hunting with a bow and arrow or crossbow: local government may not restrict within its jurisdiction, exceptions provided - Act 71

Military personnel who served during the Iraq and Afghanistan wars: free resident small game, deer, or archer hunting license or resident annual fishing license; DVA voucher requirement [Sec. 411, 562] - Act 20

Recreational activities on MFL designated as open: exemption if MFL is within a proposed iron mining site, conditions specified; DNR required to post to its Web site allowable recreational activities; voluntary withdrawal from MFL and taxation provisions - Act 81

Rule-making procedure revised; various DNR rules modified or repealed re closing hours of state trails and trapping hours in state parks [Admin.Code NR 45.04] - Act 295

Sporting heritage grants established [Sec. 280b, c, 572f, 9132 (4d), 9432 (1c)] [572f -- partial veto] - Act 20

Training dogs to hunt bear allowed under certain conditions [Sec. 560r-v] - Act 20

Wolf harvesting approval fee revised and authority to hunt during nighttime repealed [Sec. 561, 568-571] - Act 20

husbandry implement Husbandry implement, see Farm and farming -- Machinery

hygiene laboratory Hygiene laboratory

Congenital disorders: revising required tests administered to newborns; DHS and State Laboratory of Hygiene provisions - Act 135

State Laboratory of Hygiene: additional funding for costs associated with services for drivers [Sec. 250k, r, 9248 (1u), 9448 (1u)] - Act 20

I I

id cards ID cards, see Identification cards

identification cards Identification cards, see also Alcohol beverage -- Sale to minors

Driver's license or ID card issued by DOT: applicant may have veteran status indicated on the license or card; verification required - Act 17

Municipalities prohibited from providing alcohol beverage retail license holder with a device capable of scanning DOT-issued ID cards and driver's licenses - Act 215

Schedule II and III controlled substances: requiring ID card before prescription can be dispensed; requiring pharmacist, or other person who dispenses, to record the name on the ID card; liability immunity provision; Pharmacy Examining Board duties - Act 199

Special ID card issued by DOT re parking privileges for persons with disabilities may be used for a motorcycle - Act 359

impact statement Impact statement, see Environmental protection

implied consent or alcohol concentration Implied consent or alcohol concentration, see also Drunken driving

Commercial quadricycle: definition, ordinance allowing consumption of alcohol beverages on, and prohibiting driver from consuming alcohol, penalty provisions - Act 106

OWI penalties for seventh or subsequent conviction revised, causing injury and operating a commercial motor vehicle provisions; phlebotomists authorized to draw blood for alcohol and controlled substance testing; JRCCP report - Act 224

inattentive driving Inattentive driving, see Motor vehicle -- Regulation

income maintenance Income maintenance, see Public welfare

income tax Income tax, see also Corporation -- Taxation

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - Act 54

Economic development surcharge eliminated for farming, partnerships, and individuals [Sec. 1501d-s, 9337 (2u)] - Act 20

Entertainer surety bond revised; travel expenses provision - Act 349

Gain from small business stock: federal tax treatment adopted [Sec. 1297h, 1298n, s, 1453e] - Act 20

Interest rate on tax overpayments or underpayments modified [A.Sub.Amdt.1: Sec. 1440e, 1444d, 1500f, j, 1508r, 1896w, 1897h, j, 1961n, 9337 (4i)] - Act 20

Internal Revenue Code changes adopted re retirement plans, health care spending, pension funding, and related expenditures; JSCTE appendix report [Sec. 1288-1297, 1353-1372, 1374-1383, 1399-1408, 1409-1418] - Act 20

Net operating loss provisions revised [Sec. 1304h, he, 9337 (4d)] - Act 20

Single-owner entities disregarded as separate entities for income tax purposes: sales and use tax provisions apply to room tax, local food and beverage tax, local rental car tax, and state rental vehicle fee [Sec. 1277, 1502, 1503, 1504, 9437 (3)] - Act 20

State agencies to share specified data with DOR for debt collection and state tax purposes; confidentiality provision [Sec. 733, 940, 1218, 1278, 1718, 1721, 2164, 2165] - Act 20

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, depletion, carry-back and carry-forward of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Act 145

WRS benefits and administration updated to conform to the Internal Revenue Code; JSCRS appendix report [Sec. 696-698, 700-704, 707-709, 710, 712, 717, 718, 720-725, 732, 734-736, 739-745, 750-752, 754, 755-758] - Act 20

income tax _ credit Income tax -- Credit, see also Farmland preservation

Angel investment tax credits: limit on total amount all taxpayers may claim eliminated [Sec. 1344, 1457] - Act 20

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - Act 54

Electronic medical records: income and franchise tax credits health care providers may claim for hardware or software sunsetted [Sec. 1345, 1396, 1432] - Act 20

Fraudulent or reckless claims for EITC, farmland preservation, or homestead tax credit: the person is prohibited from filing a claim for certain number of years [Sec. 1444, 9337 (6)] - Act 20

Historic rehabilitation tax credit revised [Sec. 1348eb-ef, 1398fh-fs, 1434fg-fs] - Act 20

Jobs tax credit program eligibility clarification re net employment increase [Sec. 2062, 2064, 2067, 2068, 9350 (5)] - Act 20

Manufacturing and agriculture credit limited to tax imposed on business operations [Sec. 1345hf-k, 9337 (15d)] - Act 20

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; claimants required to get WEDC certification; DOR, WEDC, and WHS report to JCF required - Act 62

Qualified research tax credits: members of pass-through entities allowed to claim [Sec. 1298p, 1343b, c, 1348f-j, 1352d, e, 1395am, ar, 1408bg, h, 1431am, as] - Act 20

Tax credits sunsetted re relocated business, community development finance, biodiesel fuel, dairy and livestock farm, dairy manufacturing, meat processing, woody biomass, food processing plant, Internet equipment, film production, HIRSP assessment, fuel pumps, postsecondary education, water consumption, beginning farmer, research facilities, and qualified research [Sec. 1304d-f, 1331d, 1338b-u, 1344b-d, em-g, 1345b-e, 1347b-f, 1348d, e, 1383j, 1390b-u, 1395b-e, f-h, 1396b-1398f, i-L, 1419h, 1426b-u, 1431b-e, es-h, 1432b-1434f, i-L] - Act 20

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, depletion, carry-back and carry-forward of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Act 145

Veteran employment grants created, tax credits sunsetted [Sec. 375v, 1348bn, c, 1398g, h, 1434g, h, 1714d, 2366] - Act 20

income tax _ deduction Income tax -- Deduction, see also Capital gains tax; Homestead credit

College savings program income tax deduction indexed for inflation; other program revisions re deductions, withdrawals, amounts rolled over from other accounts, and authorizing any other person to contribute to an account; JSCTE appendix report - Act 227

Depreciation, depletion, amortization, and business assets: Internal Revenue Code revisions [Sec. 1297d-f, 1304g, gm, i-m, 1372b, 1383b-f, 1408b, c-g, 1419d-f, 1453d, dm] - Act 20

Patient Protection and Affordable Care Act (PPACA) premium assistance credit cannot be claimed for medical care insurance income tax deduction; JSCTE appendix report [Sec. 1299, 1302-1304, 9337 (11)] - Act 20

Primary care and psychiatry shortage grant program created in HEAB; income tax exemption provision; JSCTE appendix report - Act 128

Private school tuition: individual income tax deduction created [Sec. 1304g] - Act 20

Qualified charitable gift annuity provisions created and exemption from OCI regulation; gift annuities chapter of the statutes repealed - Act 271

Tuition expenses and mandatory student fees individual income tax subtraction: phase-out range and maximum income indexed for inflation; JSCTE appendix report [Sec. 1301] - Act 20

WHEFA bonds interest income: exemption from taxation created if person receiving the proceeds receives tax exempt proceeds from other bonds for the same purpose; JSCTE appendix report [Sec. 1298, 1373, 1419, 9337 (3)] - Act 20

income tax _ delinquent Income tax -- Delinquent

Delinquent ad valorem taxes owed by telephone companies and public utilities: DOR may use same methods for collecting delinquent income taxes [Sec. 1467, 1474] - Act 20

DOR may collect from motor vehicle fuel tax, alternate fuel tax, or general aviation fuel tax refunds for debt owed to state or municipality [Sec. 1509] - Act 20

Levy upon property for delinquent taxes may be continuous or noncontinuous [Sec. 1445-1448] - Act 20

Real or personal property obtained and sold by DOR for delinquent taxes: notification requirements revised [Sec. 1449, 1450, 9437 (6)] - Act 20

income tax _ rate Income tax -- Rate

Certification of business for capital gain deferral and exclusion transferred from WEDC to DOR, long-term deferral and Wisconsin assets deferral provisions; individual income tax rates reduced; JSCTE appendix report [Sec. 1305-1320, 1459, 2058, 2059, 2069, 9337 (12), 9450 (1)] - Act 20

Individual income tax rates reduced [Sec. 1321-1331, 1350-1352, 1438, 1439, 1440] - Act 20

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [Sec. 1460d] - Act 20

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, depletion, carry-back and carry-forward of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Act 145

income tax _ refund Income tax -- Refund

Offset cost collected from debtor by DOR re offsetting state tax refunds against federal tax obligations and state tax obligations against federal tax refunds [Sec. 1455, 9437 (5)] - Act 20

Refund setoff hierarchy established for state debt collection program and tax refund intercept program [Sec. 1451-1453, 9437 (4)] - Act 20

income tax _ return Income tax -- Return

American Red Cross, Badger Chapter: income tax checkoff modified [Sec. 347, 467, 1349, 2087, 9337 (7)] - Act 20

Income tax checkoff limitations: minimum amount of money in designations required [Sec. 1349e] - Act 20

Income tax return negligently or fraudulently filed for refund or credit: criminal and civil penalties created [Sec. 1441-1443, 9337 (5)] - Act 20

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - Act 20

Unclaimed property held by the state: publishing names and last-known address on the Internet and working with DOR to identify persons through income tax returns - Act 308

independent living Independent living, see Persons with disabilities

indexation Indexation, see Inflation