2013 Subject Index to Legislation

WRS minimum retirement age increased; JSCRS appendix report - AB470

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

revenue, department of Revenue, Department of, see also Tax Appeals Commission; specific subject

Absentee ballots: hours a municipal clerk's office can be open each day to receive in-person applications limited [S.Amdt.1: appointment provision removed; S.Amdt.2 to S.Amdt.1: municipalities may hire individuals to help in statewide elections and appropriation provision, DOR duties] - SB324

Ambulance services: county or municipality may certify to DOR for collection of debts from tax refunds - AB341

American Red Cross, Badger Chapter: income tax checkoff modified [Sec. 347, 467, 1349, 2087, 9337 (7)] - AB40

Assessment or audit determination by DOR: person is not liable for amount DOR asserts is owed from past audit or assessment [Sec. 1464-1466, 9337 (1); A.Sub.Amdt.1: further revisions] - AB40

Certification of business for capital gain deferral and exclusion transferred from WEDC to DOR, long-term deferral and Wisconsin assets deferral provisions; JSCTE appendix report [Sec. 1305-1320, 1459, 2058, 2059, 2069, 9337 (12), 9450 (1); A.Sub.Amdt.1: further revisions, individual income tax rates reduced] - AB40

Cigarette tax stamp: DOR to study feasibility of using pressure applied stamps [Sec. 9137 (1); A.Sub.Amdt.1: further revisions, study changed to improving cigarette tax collection system and combatting illegal cigarette trafficking, 9137 (1L), deletes 9137 (1)] - AB40

Combined report of a unitary business of which a foreign operating corporation is a member must include the income or loss of a member incorporated in a foreign jurisdiction that is considered a tax haven - AB844

Commercial property: DOR to assess for property tax purposes by request and under certain conditions [A.Sub.Amdt.1: Sec. 463d, 1287d, 9337 (2q)] - AB40

Community programs and services established by school districts: DPI to promulgate rules defining eligible costs; school district report to DOR detailing expenditures required, revenue limit provision - AB662

Community programs and services established by school districts: DPI to promulgate rules defining eligible costs; school district report to DOR detailing expenditures required, revenue limit provision [S.Sub.Amdt.1: report provision removed, audit provision added; S.Amdt.1: decrease shall not be deducted from state aid base] - SB478

Deadline changed for certain reports from DOR and DOT re consumer price index, computer-related equipment exempt from property tax, and general transportation aids program - AB724

Delinquent ad valorem taxes owed by telephone companies and public utilities: DOR may use same methods for collecting delinquent income taxes [Sec. 1467, 1474] - AB40

Delinquent sales and use taxes collection: DOR may obtain and sell person's real or personal property to pay [Sec. 1501] - AB40

Delinquent taxpayers: DOR required to publish list in the official state newspaper quarterly - SB172

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] - AB40

DOR may enter into agreements with other states for reciprocal offsetting of tax and nontax obligations [Sec. 1456] - AB40

DOR may write off tax and fee liabilities it determines are not collectable [Sec. 1454] - AB40

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 - AB285

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 - SB253

Dry cleaning facility: DOR required to publish a list identifying people licensed to operate - AB439

Economic development surcharge eliminated for farming, partnerships, and individuals [A.Sub.Amdt.1: Sec. 1501d-s, 9337 (2u)] - AB40

Employer charged a fee for every full time employee receiving benefits under the food stamp program or BadgerCare Plus: DHS and DOR required to develop and implement, EITC provision, and report to JCF required - AB887

Entertainer surety bond revised [A.Sub.Amdt.1: further revisions, travel expenses provision added] - AB107

Farmland preservation grants program created, FTE positions transfer provision; farmland preservation tax credit sunsetted [A.Sub.Amdt.1: Sec. 202u, 1277g, 1434t, 1437e, 1440cm, 1587p, q-t, 9137 (2L); A.Amdt.3: further revisions, 1587pb-pd, u-w] - AB40

Fraudulent or reckless claims for EITC or homestead tax credit: individual prohibited from filing a claim for certain number of years [Sec. 1444, 9337 (6); A.Sub.Amdt.1: further revisions, farmland preservation credit added] - AB40

Income tax revisions re corporation combined reporting, qualified production activities income credit, rates and brackets, personal exemptions, EITC, homestead tax credit, and exclusion of capital gains; JSCTE appendix report - AB872

Interest due on property determined to be abandoned and due to be paid or delivered to DOR modified; claim to abandoned, intangible property revisions re judicial review of certain decisions and mandatory award of costs and attorney fees eliminated under certain conditions - SB634

LAB financial auditing duties revised including eliminating certain audits; confidentiality of reports to the state fraud, waste, and mismanagement hotline; and access to tax records maintained by DOR; JLAC provision - AB36

LAB financial auditing duties revised including eliminating certain audits; confidentiality of reports to the state fraud, waste, and mismanagement hotline; and access to tax records maintained by DOR; JLAC provision - SB27

Levy upon property for delinquent taxes may be continuous or noncontinuous [Sec. 1445-1448] - AB40

Local room tax revisions re tourism entities, collection of room tax, reports to DOR, complaints on allocation of revenue and mediation - AB385

Local room tax revisions re tourism entities, collection of room tax, reports to DOR, complaints on allocation of revenue and mediation - SB301

Motor vehicle fuel tax exemption certificate from DOR is valid for 3 years [S.Admt.1: issued by DOR provision removed] - SB500

Motor vehicle fuel tax exemption certificate from DOR is valid for 3 years - AB646

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)] - AB40

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [A.Sub.Amdt.1: Sec. 1460d] - AB40

Police and fire protection fee imposed on certain communication service providers eliminated; fund and shared revenue payments also eliminated - AB186

Police and fire protection fee imposed on certain communication service providers eliminated; fund and shared revenue payments also eliminated - SB165

Prisoner reimbursement of expenses when released from jail: extending time county has to commence a civil action [A.Sub.Amdt.1: further revisions, jailer or county may seek reimbursement and may certify the expenses as debt to DOR; S.Amdt.1: extending time to commence a civil action or certify as debt prisoner medical expenses] - AB33

Production plant requirements: DOR and PSC required to study re aid payments [A.Sub.Amdt.1: Sec. 9137 (1i)] - AB40

Property tax credits: notices to municipalities modified [A.Sub.Amdt.1: Sec. 1513d, e, 1514c-f, 9337 (14q)] - AB40

Property tax-exempt computer and computer-related equipment: deadline for report from municipality to DOR on value of revised [Sec. 1512, 1513, 9337 (2)] - AB40

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required [A.Amdt.1: dates revised, WEDC certification and report requirements added] - Oc3 AB4

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required; sunset provision - AB147

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required - Oc3 SB4

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required; sunset provision - SB132

Real or personal property obtained and sold by DOR for delinquent taxes: notification requirements revised [Sec. 1449, 1450, 9437 (6)] - AB40

Refund setoff hierarchy established for state debt collection program and tax refund intercept program [Sec. 1451-1453, 9437 (4); A.Sub.Amdt.1: further revisions] - AB40

Refund setoff hierarchy for state debt collection: Wisconsin child support, family support, and maintenance obligations certified by DCF are collected before any other debt - AB461

Refund setoff hierarchy for state debt collection: Wisconsin child support, family support, and maintenance obligations certified by DCF are collected before any other debt - SB361

Sales and use tax filing frequency by retailer modified [Sec. 1498, 9437 (2)] - AB40

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - AB40

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - AB108

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - SB89

Short-term TID: procedure for creating; enterprise transfer prohibition and exception; DOR duties and total equalized value of taxable property provision - AB546

Short-term TID: procedure for creating; enterprise transfer prohibition and exception; DOR duties and total equalized value of taxable property provision - SB454

State 911 system funding re police and fire protection fee and countywide 911 telecommunications fee; PSC duties - AB99

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] - AB40

Tax incremental base of a TID: city or village may adopt a resolution asking DOR to redetermine in a decrement situation [A.Amdt.2: financial analysis and amending the project plan provisions added] - SB252

Tax incremental base of a TID: city or village may adopt a resolution asking DOR to redetermine in a decrement situation - AB289

Technical college district board operating levy: limit imposed [Sec. 617-626; A.Sub.Amdt.1: further revisions, 619m] - AB40

TID and ERTID donor provisions created - AB416

TID and ERTID donor provisions created - SB342

TID number 1 in the Village of Wales: expenditure period and allocation period extended - AB255

TID number 1 in the Village of Wales: expenditure period and allocation period extended - SB220

TID number 3 in the City of Wausau: revisions re project plan amendments and time during which tax increments are allocated and expenditures for project costs are made - AB129

TID number 3 in the City of Wausau: revisions re project plan amendments and time during which tax increments are allocated and expenditures for project costs are made - SB85

Towns authorized to exercise all the powers of a city or village to create a TID under certain conditions [S.Amdt.1: definitions and sewer service area provision added; S.Amdt.2: annexation provision added; S.Amdt.3: DOR duty re annexed territory; A.Amdt.2: town board approval of project plan conditions; A.Amdt.3: adds creating a TID in recently annexed territory, property tax exemption for biogas or synthetic gas energy systems and property subject to TIF agreement, and authorizing a TID to share tax increments with an environmental remediation tax increment district in same city of village] - SB338

Unclaimed property held by the state: publishing names on the Internet and working with DOR to identify persons through income tax returns [A.Amdt.1: last-known address added to notice] - AB801

Unclaimed property program transferred from State Treasurer to DOR [A.Sub.Amdt.1: Sec. 28m, 375m, 463f-r, 490m, 1971m, r, 1972m, 1976m, 1982d-t, 1990g-s, 2267b, d, 2270e, r, 2271m, 2295d-t, 9146 (1c)] - AB40

Utility arrearages for a rental dwelling unit: collection by the municipal utility, lien, termination of electric service, and certification of debt to DOR for collection provisions - AB725

Utility arrearages for a rental dwelling unit: collection by the municipal utility, lien, termination of electric service, and certification of debt to DOR for collection provisions [S.Sub.Amdt.1: further revisions, DOR provisions removed, notification provisions revised] - SB517

Veterans-themed lottery game created and proceeds used to pay refunded veterans and surviving spouses property tax credits; veterans trust fund provision - AB114

Veterans-themed lottery game created and proceeds used to pay refunded veterans and surviving spouses property tax credits; veterans trust fund provision - SB106

Veterans unemployment tax credit: report by DOR and DWD to JCF modified [Sec. 1460, 2366; A.Sub.Amdt.1: further revisions, tax credit changed to veteran employment grants, report requirement deleted, 375v, 1348bn, c, 1398g, h, 1434g, h, 1714d, deletes 1460] - AB40

Workplace wellness programs re small businesses: income and franchise tax credits created; definition provisions; DHS and DOR duties - AB78

Workplace wellness programs re small businesses: income and franchise tax credits created; definition provisions; DHS and DOR duties [S.Sub.Amdt.1: further revisions, changed to grant program, DOR duties removed; A.Amdt.1: sunset added] - SB73

revenue bonds Revenue bonds, see Bonds -- Municipal; Debt, Public

revenue, department of _ administrative rules Revenue, Department of -- Administrative rules

Rule-making procedure revised; estate tax and county operating levy rate limit rules repealed [Admin.Code Tax 10, 21] - AB593

revenue limits for schools Revenue limits for schools, see School -- Finance

revenue obligations, state Revenue obligations, State, see Debt, Public

revenue sharing, state Revenue sharing, State, see Shared revenue

review of administrative rules, joint committee for Review of Administrative Rules, Joint Committee for, see Legislature -- Review of Administrative Rules, Joint Committee for

rice, zelotes s., ii Rice, Zelotes S., II

Life and public service commended upon his death - AJR46