2013 Subject Index to Legislation

tax appeals commission Tax Appeals Commission

Appeal of certain Tax Appeals Commission decisions may be made in circuit court where the taxpayer owns property or transacts business [A.Sub.Amdt.1: Sec.1287j, 1500b] - AB40

Fees imposed by political subdivisions: appeal to Tax Appeals Commission provisions created [A.Sub.Amdt.1: Sec. 1277e-eg, 9329 (3u)] - AB40

Property tax assessment objection provisions modified - AB576

Property tax assessment objection provisions modified [S.Sub.Amdt.1: further revisions, Tax Appeals Commission provisions removed; S.Amdt.1: timing of notices revised] - SB414

tax credit Tax credit, see Corporation -- Taxation; Farmland preservation; Franchise -- Taxation; Homestead credit; Income tax -- Credit

tax exemption or relief Tax exemption or relief, see Capital gains tax; Income tax -- Deduction; Military personnel -- Exemption from taxation; Property tax -- Exemption; Sales tax -- Exemption

tax exemptions, joint survey committee on Tax Exemptions, Joint Survey Committee on, see Legislature -- Tax Exemptions, Joint Survey Committee on

tax incremental district _tid_ Tax incremental district (TID), see Property tax

tax incremental financing _tif_ Tax incremental financing (TIF), see Property tax

taxation Taxation, see also specific tax

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

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

Ferrous metallic mining regulations and permit process created; nonferrous metallic mining regulations and permit process revised; DNR, wetlands, water, mining waste, fees, occupational tax, utility facility approvals, and local impact committee provisions - AB1

Ferrous metallic mining regulations and permit process created; nonferrous metallic mining regulations and permit process revised; DNR, wetlands, water, mining waste, fees, occupational tax, utility facility approvals, and local impact committee provisions [S.Sub.Amdt.2: further revisions] - SB1

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

Premier resort area: Village of Stockholm allowed to become and tax increase permitted, referendum provisions [A.Sub.Amdt.1: Sec. 1277m-me, 1503g, h, 9437 (3L)] - 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

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)] - AB40

UI law revisions; delinquent payment of unemployment insurance contributions; penalties and report provisions; JRCCP report [S.Amdt.1: further revisions, LIRC duties and appropriation added; S.Amdt.2: definitions modified; S.Amdt.3: general provisions added re license revocation, denial, or suspension] - SB200

UI law revisions; penalties and report provisions; JRCCP report - AB219

taxation _ assessment Taxation -- Assessment, see Property tax -- Assessment

taxation _ shared Taxation -- Shared, see Shared revenue

tcs TCS, see Technical college; Technical College System Board

teacher Teacher

Bullying: penalty for failure to report by public school official or employee - AB123

Collaborative content delivery and online instruction between schools: DPI may not require a licensed teacher or instructional staff to be physically present [Sec. 1736] - AB40

Educational supplies purchased by an eligible educator: state individual income tax deduction created; Internal Revenue Code re individual income tax deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - AB95

Educational supplies purchased by an eligible educator: state individual income tax deduction created; Internal Revenue Code re individual income tax deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - SB99

Educator effectiveness: certain charter schools allowed to use alternative method - AB777

Educator effectiveness: certain charter schools allowed to use alternative method [S.Amdt.2: credentialed school principal from another state may be granted an initial charter school principal license] - SB598

Educator effectiveness evaluation system: DPI may charge fee to use and award grants to implement [Sec. 227, 231, 243, 1748, 1749] - AB40

Independent charter school authorizers expanded and other revisions; operating additional independent charter schools; eliminating noninstrumentality charter schools; school boards authorized to establish magnet schools; charter schools required to be operated by a governing board; alternative method of evaluating teachers and principals - AB549

MPS prohibited from placing residency requirements on its teachers - AB42

MPS prohibited from placing residency requirements on its teachers - SB30

Rural teacher grant program created in HEAB - AB817

Rural teacher grant program created in HEAB - SB622

Substitute teaching and paraprofessional staffing services for a special education program: school district, county, and CESA may use state special education aid to contract with a public or private agency to provide - AB348

Substitute teaching and paraprofessional staffing services for a special education program: school district, county, and CESA may use state special education aid to contract with a public or private agency to provide - SB271

Teach for America, Inc.: DPI to provide funding to [Sec. 248, 1738; A.Sub.Amdt.1: further revisions] - AB40

Teachers, administrators, and owners of private schools participating in a parental choice program: background investigation requirements and employment restrictions, State Superintendent duties - AB893

Teachers at private schools participating in a parental choice program: qualifications for teaching summer school - AB796

Wynn, Lauri J.: public service and dedication to teaching in MPS commended upon her death - AJR123

teacher _ certificate Teacher -- Certificate

Charter school teaching license created [Sec. 1731] - AB40

Educator effectiveness: certain charter schools allowed to use alternative method [S.Amdt.2: credentialed school principal from another state may be granted an initial charter school principal license] - SB598

Grants to teachers licensed as master educators or certified by the National Board for Professional Teaching Standards must maintain a certain rating [Sec. 1750, 1751, 9334 (2); A.Sub.Amdt.1: further revisions, DPI master educator licensing condition deleted, 1751e, deletes 1751] - AB40

Parental choice program expansion; DPI duties [Sec. 235, 245, 1829-1848, 1886; A.Sub.Amdt.1: further revisions, teacher licensure and school accreditation revisions, State Superintendent of Public Instruction duties, 244m, 1829e-s, 1840e-s, 1844e-s, 1848d-t, 1852m, 1855m, r, 1856g, m, w, 1857db-e, 9134 (3c), (6q), deletes 1830-1839, 1841, 1842, 1845, 1846, 1886; A.Amdt.3: further revisions, 1847m, 1848b, 1857m, 1859m, 1876dp, deletes 1848; A.Amdt.1 to A.Amdt.3: further revisions] - AB40

Parental choice programs: laws revised re family income for pupil eligibility, per pupil payments, teacher licensure, reading readiness assessments, criteria for awarding a high school diploma, corporal punishment, procedure for the expulsion of pupils, regular building inspections, release of certain data, public inspection of certain records, school must be located in this state, school operating for two years before participating in parental choice, and meetings between school's governing board and pupils, prospective pupils, and their parents - AB377

Parental choice programs: laws revised re family income for pupil eligibility, per pupil payments, teacher licensure, reading readiness assessments, criteria for awarding a high school diploma, corporal punishment, procedure for the expulsion of pupils, regular building inspections, release of certain data, public inspection of certain records, school must be located in this state, school operating for two years before participating in parental choice, and meetings between school's governing board and pupils, prospective pupils, and their parents - SB288

State Superintendent of Public Instruction to promulgate rule that applicants for teaching license are required to provide his or her home address [A.Sub.Amdt.1: Sec. 1731m] - AB40

Teaching experience gained while holding an emergency permit to count toward getting a license [Sec. 1758] - AB40

Teaching license: Foundations of Reading examination requirement delayed [A.Sub.Amdt.1: Sec. 2365r] - AB40

Teaching online courses in public and charter schools: repeal related professional development requirement; virtual charter school provision [Sec. 1757, 1808, 1879] - AB40

teacher _ retirement Teacher -- Retirement, see Retirement -- Teacher

technical college Technical college

Academic Excellence Higher Education Scholarship: amount awarded increased, individual income tax credit created, number of scholarships awarded each academic year reduced, and required grade point average and ACT scores modified; conditions specified - AB697

Broadband expansion grant program: eligible applicant expanded to include school district, technical college district, and public library board - AB307

Career and technical education incentive grants created; DPI to award to school districts after conferring with DWD and TCS; appropriation provided - AB399

Career and technical education incentive grants created; DPI to award to school districts after conferring with DWD and TCS; appropriation provided - SB331

Child abuse and neglect reporting law recodified; persons mandated to report revised and DCF training provisions; ``physical injury" and ``neglect" definitions revised; notification requirements to tribal agent by a county department modified - SB18

Entrepreneurial assistance grants created re new businesses hiring interns in specified fields; WEDC duties and report required - AB477

Milwaukee Area Technical College district board member qualifications modified - AB627

Milwaukee Area Technical College district board member qualifications modified - SB476

Postretirement health care benefits of local government employees: segregated account and GAAP requirements - AB23

Postretirement health care benefits of local government employees: segregated account and GAAP requirements - SB48

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 [A.Sub.Amdt.1: 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] - AB40

Technical college district boards: threshold for referendum approval of capital expenditures revised re federal funds [A.Sub.Amdt.1: Sec. 615g, r] - AB40

Technical college districts' facilities, properties, assets, employees, and liabilities transferred to TCS Board; technical college district boards prohibited from levying property tax; TCS Board to develop transition plan to submit to JCF; sales and use tax increase; referendum required; LRB duties - AB177

Technical college state aid formula replaced with a performance based formula, reports required [Sec. 257, 641-646, 648, 1993; A.Sub.Amdt.1: further revisions, JCF duties added] - AB40

Technical Excellence Higher Education Scholarship Program created - AB398

Technical Excellence Higher Education Scholarship Program created [S.Amdt.1: recipients are not eligible for an Academic Excellence Higher Education Scholarship] - SB334

Tuition reimbursement program for apprentices and employers created re technical colleges and proprietary schools approved by EAB [S.Amdt.2: ``tuition reimbursement for apprentices and employers" provisions changed to ``apprenticeship completion award program"] - SB335

Tuition reimbursement program for apprentices and employers created re technical colleges and proprietary schools approved by EAB - AB403

UW Board of Regents and TCS Board required to ensure resident students enrolled in a two-year college campus or technical college attend free of tuition and fees - AB889

UW Board of Regents and TCS Board required to ensure resident students enrolled in a two-year college campus or technical college attend free of tuition and fees - SB677

UW System and technical colleges nonresident tuition: restoring exemption for an alien who is not a legal resident of the U.S. but graduated from a Wisconsin high school or equivalent, lived continuously in Wisconsin for 3 years, and enrolled in an institution and provided an affidavit re filing for permanent U.S. residency - AB785

Veteran higher education fee remission program revisions [Sec. 592-600, 628-636, 9343 (2), 9348 (1); A.Sub.Amdt.1: further revisions, deletes 592, 628] - AB40

Veterans who are resident students given priority when registering for courses at any UW campus [A.Sub.Amdt.2: further revisions, adds members of the armed forces, resident requirement removed, adds technical colleges, definition provision] - AB201

WC law revisions, report required - AB711

WC law revisions, report required - SB550

Wisconsin higher education grants (WHEG grants) for technical college students: HEAB appropriation revised - AB337

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - AB498

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - SB376

Workforce Advancement Training Program expanded - AB226

Workforce Growth Program created re grants from TCS Board to technical college district boards to help meet local needs re areas with skills gap or workforce shortage - AB52