2015 Subject Index to Legislation

Novelty lighters: retail sale to minors and display in area accessible to the general public prohibited; definition and penalty provisions - SB30

``Retailer" definition excludes operator of distribution facility selling tangible personal property, coins, and stamps on behalf of a third-party re sale and use tax; JSCTE appendix report [Sec. 2516, 2517] - AB21

``Retailer" definition excludes operator of distribution facility selling tangible personal property, coins, and stamps on behalf of a third-party re sale and use tax; JSCTE appendix report [Sec. 2516, 2517] - SB21

``Retailer engaged in business in this state": definition modified for sales and use tax purposes [Sec. 2518-2523] - AB21

``Retailer engaged in business in this state": definition modified for sales and use tax purposes [Sec. 2518-2523] - SB21

Sales tax bad debt adjustments re private label credit card: effective date changed re 2013 WisAct 229 [Sec. 4750] - AB21

Sales tax bad debt adjustments re private label credit card: effective date changed re 2013 WisAct 229 [Sec. 4750; S.Sub.Amdt.1: further revisions, 9437 (2L)] - SB21

Wisconsin Propane Education and Research Council allowed to levy an assessment on certain propane retailers, referendum and circuit court provisions - AB705

Wisconsin Propane Education and Research Council allowed to levy an assessment on certain propane retailers, referendum and circuit court provisions - SB539

retail theft _shoplifting_ Retail theft (Shoplifting), see Crime and criminals

retirement _ private plans Retirement -- Private plans

MA purchase plan (MAPP) eligibility and premium requirements revised; other MA and long-term care program eligibility modified re certain account and retirement income; DHS duties - AB414

Wisconsin Private Retirement Security Board created to establish a private retirement security plan; study, report, and fee provisions; DETF duties - AB70

Wisconsin Private Retirement Security Board created to establish a private retirement security plan; study, report, and fee provisions; DETF duties - SB45

retirement _ protective service Retirement -- Protective service

Protective occupation participant status for WRS purposes extended to county jailers, detention officers, and correctional officers; JSCRS appendix report - AB973

WRS duty disability benefit for certain law enforcement officers prohibited under specified conditions; populous county and first class city provisions; JSCRS appendix report - SB744

WRS minimum retirement age increased; JSCRS appendix report - AB397

WRS minimum retirement age increased; JSCRS appendix report - SB329

retirement _ public Retirement -- Public, see also Retirement System, Wisconsin

Postretirement health care benefits of local government employees: segregated account and GAAP requirements; dissolution of account provision - AB269

Postretirement health care benefits of local government employees: segregated account and GAAP requirements; dissolution of account provision - SB213

Retirement provisions for elected officials and appointed state executives [S.Sub.Amdt.1: Sec. 1385b, 1389h] - SB21

Retirement system for populous county and first class city: duty disability benefits for a mental injury provisions created [S.Sub.Amdt.1: Sec. 1923p, 1948L] - SB21

Unfunded retirement liability debt service: DOA may require state agencies to pay directly to state in lieu of lapsing or transferring an amount to the general fund; employees of the former UWHC Board provision added [S.Amdt.2 to S.Sub.Amdt.1: Sec. 293d-p] - SB21

retirement _ teacher Retirement -- Teacher

Postretirement health care benefits of local government employees: segregated account and GAAP requirements; dissolution of account provision - AB269

Postretirement health care benefits of local government employees: segregated account and GAAP requirements; dissolution of account provision - SB213

retirement home Retirement home, see Nursing homes and adult care

retirement system, wisconsin Retirement System, Wisconsin

Creditable military service under WRS revised; JSCRS appendix report - AB300

Protective occupation participant status for WRS purposes extended to county jailers, detention officers, and correctional officers; JSCRS appendix report - AB973

WRS and DETF operations (remedial legislation) - AB678

WRS and DETF operations (remedial legislation) - SB553

WRS annuity: determination using the three highest annual earnings periods changed to five highest; JSCRS appendix report - AB398

WRS annuity: determination using the three highest annual earnings periods changed to five highest; JSCRS appendix report - SB328

WRS coverage for new participating employers; JSCRS appendix report - AB156

WRS coverage for new participating employers; JSCRS appendix report [S.Amdt.1: public utility employee exclusion modified; S.Amdt.2: employee to submit election in writing] - SB134

WRS duty disability benefit for certain law enforcement officers prohibited under specified conditions; populous county and first class city provisions; JSCRS appendix report - SB744

WRS minimum retirement age increased; JSCRS appendix report - AB397

WRS minimum retirement age increased; JSCRS appendix report - SB329

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

revenue bonds Revenue bonds, see Bonds; Debt, Public

revenue, department of Revenue, Department of, see also specific subject

Abandoned U.S. savings bonds: escheat provisions created; DOR duties [A.Sub.Amdt.1: further revisions] - AB721

Abandoned U.S. savings bonds: escheat provisions created; DOR duties - SB603

Alternative minimum tax to use federal exemption amounts [S.Sub.Amdt.1: Sec. 2213d, 9337 (4d), 9437 (2d)] - SB21

Ambulance services: county or municipality may certify to DOR for collection of debts from tax refunds - AB31

Ambulance services: county or municipality may certify to DOR for collection of debts from tax refunds - SB40

Ambulatory surgical center assessment: DHS annual report required - AB840

Ambulatory surgical center assessment: DHS annual report required - SB692

Ambulatory surgical center assessment: DHS report required, DOR provision [S.Sub.Amdt.1: Sec. 3483t] - SB21

Assessed value of each major class of property of a taxation district: in reevaluation process, removing requirement that assessment staff attend an assessor education program prior to DOR appointing someone to assist staff; definition of ``major class of property” modified - AB576

Assessed value of each major class of property of a taxation district: in reevaluation process, removing requirement that assessment staff attend an assessor education program prior to DOR appointing someone to assist staff; definition of ``major class of property” modified - SB430

Assessor’s certification: DOR authority to suspend - AB577

Assessor’s certification: DOR authority to suspend - SB431

Charge-back of property taxes rescinded or refunded by a taxation district: DOR duties; TID and retroactive provisions [A.Sub.Amdt.1: further revisions, effect on equalized value determination repealed] - AB843

Charge-back of property taxes rescinded or refunded by a taxation district: DOR duties; TID and retroactive provisions - SB689

Circuit court clerk may enter into an agreement with DOR for debt collection, county board authorization required [S.Sub.Amdt.1: Sec. 1911d, 1914d] - SB21

Class ``B" permits and ``Class B" permits issued by DOR to certain tribes: provisions revised [S.Sub.Amdt.1: Sec. 3429m, r, 3432ut, vm; deleted by S.Amdt.2] - SB21

Construction fee for metallic mining sites: indexing reference removed [S.Sub.Amdt.1: Sec. 2056d] - SB21

Corporation establishing a headquarters in this state and WEDC determines it sells a noncompeting product: income and franchise tax credits created; definitions, DOR duties, and JSCTE appendix report - AB178

County board may enter into a debt collection agreement with DOR [Sec. 1911, 1913, 1914, 2463] - AB21

County board may enter into a debt collection agreement with DOR [Sec. 1911, 1913, 1914; original bill only] - SB21

Crime victim restitution revisions re Corr.Dept authority to charge a reimbursement fee, garnishment of a defendant’s wages, and certification to DOR of restitution owed; reports required - AB663

Crime victim restitution revisions re Corr.Dept authority to charge a reimbursement fee, garnishment of a defendant’s wages, and certification to DOR of restitution owed; reports required - SB500

DCF to certify to DOR delinquent payments of centralized receipt and disbursement fees owed re persons not receiving child support agency services [Sec. 1852] - AB21

DCF to certify to DOR delinquent payments of centralized receipt and disbursement fees owed re persons not receiving child support agency services [Sec. 1852] - SB21

Debt collection agreement between DOR and populous county containing a first class city required, county executive duties - AB885

Debt collection agreement between DOR and populous county containing a first class city required, county executive duties - SB735

DOR FTE auditor positions decreased - AB402

DOR FTE auditor positions decreased - SB367

DOR FTE auditor positions: report to JCF required, sunset provision [S.Sub.Amdt.1: Sec. 9137 (1j)] - SB21

DOR Lottery Division employees: conflict of interest exception re employment with a vendor [S.Sub.Amdt.1: Sec. 4548g, r] - SB21

DOR may charge debtors a collection fee re debt collected for state agencies [Sec. 2463] - SB21

Equalized property value: DOR to publish preliminary determination to its Internet site for county or taxation district to review and DOR to correct before notification of final determination - AB575

Equalized property value: DOR to publish preliminary determination to its Internet site for county or taxation district to review and DOR to correct before notification of final determination - SB429

Immigration status: prohibiting local ordinance, resolution, or policy that prohibits inquiries of individuals legally detained or arrested or assisting units of government with enforcement; writ of mandamus provision and reduction of shared revenue payments for failure to comply - AB450

Immigration status: prohibiting local ordinance, resolution, or policy that prohibits inquiries of individuals legally detained or arrested or assisting units of government with enforcement; writ of mandamus provision and reduction of shared revenue payments for failure to comply - SB369

Immigration status: prohibiting local ordinance, resolution, or policy that prohibits inquiries of individuals receiving public services and notifying the federal government or complying with state law re aliens not lawfully present; writ of mandamus provision and reduction of shared revenue payments for failure to comply - AB492

Income tax and sales tax field audit revisions re notification, deadline for determinations, and statistical sampling; definition and administrative rule provisions - AB219

Land information program: requirement that certain departments and agencies submit a plan to enable information to be readily translatable, retrievable, and geographically referenced eliminated - AB728

Land information program: requirement that certain departments and agencies submit a plan to enable information to be readily translatable, retrievable, and geographically referenced eliminated - SB570

Local option for issuing liquor licenses repealed; retaining invoices for sales of malt beverages and intoxicating liquors in electronic form permitted, DOR duties - AB624

Local professional football stadium district: DOR required to distribute excess sales tax revenue to Brown County and municipalities within it; conditions specified and resolution provision [S.Amdt.1: specific exception added] - SB233

Local professional football stadium district: DOR required to distribute excess sales tax revenue to Brown County and municipalities within it; conditions specified and resolution provision - AB296

Local room tax used for tourism promotion and development provisions revised; DOR duties [S.Sub.Amdt.1: Sec. 1990e-eL, 9129 (3f), 9329 (3f); S.Amdt.2: further revisions] - SB21

Motor vehicle fuel tax rate increased to pay debt service on major highway and rehabilitation projects; DOR to adjust annually based on consumer price index - AB972

Motor vehicle fuel tax rate increased to pay debt service on major highway and rehabilitation projects; DOR to adjust annually based on consumer price index - SB763