2017 Subject Index to Legislation

Entrepreneurial assistance grants created re new businesses hiring interns in specified fields; WEDC duties and report required - SB16

Entrepreneurial tax credit access grants created - AB166

Environmental compliance audit program: time to correct violations increased, notification requirements modified, and DNR and DOJ duties re pursuing criminal enforcement actions - AB264

Epinephrine auto-injectors: use and supply of by authorized individuals allowed; definition provision - AB96

Epinephrine auto-injectors: use and supply of by authorized individuals allowed; definition provision - SB209

Interest on refunds issued for jobs tax credit, enterprise, zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036-1038, 1084-1086, 1109-1111, 9338 (11); A.Sub.Amdt.1: further revisions, deletes 1037, 1038, 1085, 1086, 1110, 1111] - AB64

Interest on refunds issued for jobs tax credit, enterprise, zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036-1038, 1084-1086, 1109-1111, 9338 (11)] - SB30

Lodging marketplace defined, required to register with DOR, and collect sales and room tax; limits on residential dwelling rental by political subdivisions prohibited, short-term rental provisions [A.Sub.Amdt.1: Sec. 985L-r, 996g, 9331 (5t)] - AB64

Mattress recycling business: income and franchise tax credit created - SB106

MFL program: land eligible for designation must be owned by a resident whose principal dwelling or business entity whose principal place of business is in this state - AB889

MFL program: land eligible for designation must be owned by a resident whose principal dwelling or business entity whose principal place of business is in this state - SB803

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - AB177

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - SB112

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - AB64

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - SB30

Personal property taxes paid by a small business: nonrefundable individual income tax credit and corporate income and franchise tax credit created - AB896

Professional credentials: prohibition on using specified titles without proper certification; businesses prohibited from representing services from specified professionals unless properly certified or registered; ordinance restricting use of specified titles prohibited; trademark, DATCP authority to bring court action, and penalty provisions - AB184

Professional credentials: prohibition on using specified titles without proper certification; businesses prohibited from representing services from specified professionals unless properly certified or registered; ordinance restricting use of specified titles prohibited; trademark, DATCP authority to bring court action, and penalty provisions - SB132

Purchasing preference from Wisconsin-based businesses: setting percentage goals for state agencies and local governments; DOA duties and local government annual performance evaluation - AB45

Purchasing preference from Wisconsin-based businesses: setting percentage goals for state agencies and local governments; DOA duties and local government annual performance evaluation - SB14

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased - AB489

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased [Sec. 1772, 1773; original bill only] - AB64

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased [Sec. 1772, 1773] - SB30

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased - SB398

Supervised business initiatives program: requirement that DWD run the program repealed - AB617

Supervised business initiatives program: requirement that DWD run the program repealed - SB510

Urban Agriculture, Office of, established in DATCP to promote urban agriculture and assist urban farmers and small businesses - AB674

Urban Agriculture, Office of, established in DATCP to promote urban agriculture and assist urban farmers and small businesses - SB562

WEDC matching grant program created re recipients of certain federal Small Business Innovation Research Program (SBIR) or federal Small Business Technology Transfer Program (STTR) grants - AB46

WEDC matching grant program created re recipients of certain federal Small Business Innovation Research Program (SBIR) or federal Small Business Technology Transfer Program (STTR) grants - SB40

Wisconsin Job Development and Retention Commission created in DWD; businesses outsourcing jobs are ineligible to receive state grants, loans, contracts, and tax benefits - SB519

C C

cable, town of Cable, Town of, see Bayfield County

caledonia, village of Caledonia, Village of, see Racine County

calumet county Calumet County

Circuit court branch added to Calumet County - AB458

Circuit court branch added to Calumet County - SB365

Fox Cities RTA creation authorized - AB887

campaign finance Campaign finance, see Elections — Campaign expense

camping or campground Camping or campground, see Recreation

canada Canada, see International relations

cancer Cancer, see Disease

capital gains tax Capital gains tax

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - AB64

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - SB30

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - AB140

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - SB89

capitol Capitol, see State capitol

carbon monoxide detector Carbon monoxide detector, see Public safety

carbone cancer center Carbone Cancer Center, see University of Wisconsin — School of Medicine and Public Health

cardiopulmonary resuscitation _cpr_ Cardiopulmonary resuscitation (CPR), see Public safety

carjacking Carjacking, see Motor vehicle — Theft

carpenter Carpenter, see Trades and occupations

casa _court_appointed special advocate_ CASA (Court-appointed special advocate), see Juvenile court

cats Cats

Dog or cat that has bitten its owner: quarantine examination requirements changed - AB1067

caucus Caucus, see Legislature

cbrf CBRF, see Community-based residential facility

ccap _consolidated court automation programs_ CCAP (Consolidated Court Automation Programs), see State Courts, Director of

cdl _commercial driver_s license_ CDL (Commercial driver's license), see Motor vehicle — Driver's license

cell phone Cell phone, see Telephone

cellular telephone Cellular telephone, see Telephone

cemetery Cemetery, see also Funeral and funeral director

Burial site preservation: WHS duties for recording a site in a catalog revised and procedure for contesting a decision created; contiguous land, interested persons, real estate disclosure, Burial Sites Preservation Board, and disposition of remains determined to be of tribal descent provisions; report required - AB118

DSPS regulation of professions and building and safety laws revisions re notice of request to inspect or copy building plans, list of licensed retail supplies of LPG, review of local construction site erosion control program, membership of certain boards and credentialing boards, nursing practice law, physician assistant renewal date, Cemetery Board filings, and DSPS employed mining inspector [A.Amdt.2: local ordinance regulating tattooing and body piercing prohibited] - AB903

DSPS regulation of professions and building and safety laws revisions re notice of request to inspect or copy building plans, list of licensed retail supplies of LPG, review of local construction site erosion control program, membership of certain boards and credentialing boards, nursing practice law, physician assistant renewal date, Cemetery Board filings, and DSPS employed mining inspector - SB751

cemetery board Cemetery Board, see Cemetery

certified public accountant Certified public accountant

CPA revisions re educational requirements, continuing education, peer reviews, and interstate data-sharing programs [Admin.Code Accy 2.002, 2.101, 2.202, 2.303] - AB188

CPA revisions re educational requirements, continuing education, peer reviews, and interstate data-sharing programs [Admin.Code Accy 2.002, 2.101, 2.202, 2.303] - SB130

UW System financial audit by an independent accounting firm for the 2017-2019 fiscal biennium, LAB may assist, report required [A.Sub.Amdt.1: Sec. 9148 (2q)] - AB64

cesa CESA, see Educational Service Agency, Cooperative

charitable corporation Charitable corporation, see also Organization, Miscellaneous

Benefit corporation, a category of business corporation, created - AB354

Benefit corporation, a category of business corporation, created [S.Amdts.1 and 2: further revisions] - SB298

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - AB910

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - SB764

Internal Revenue Code updates adopted [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 9338 (1); A.Sub.Amdt.1: further revisions, exclude from taxable income distribution from IRA to charitable organization, 1160d] - AB64

Public construction bidding requirement exception for improvement constructed by a private person and donated to a local governmental unit - AB821

Public construction bidding requirement exception for improvement constructed by a private person and donated to a local governmental unit - SB708

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - AB176

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - SB121

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits [A.Sub.Amdt.2: further revisions, recognition period for build-in gains tax and Multistate Tax Commission Audit Program removed, adds IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes] - AB259

Terminally ill individual participating in a charity hunting-related event: DNR to treat as if the person is a resident re hunting approvals [A.Amdt.2: fishing approval and related events added] - AB461

Terminally ill individual participating in a charity hunting-related event: DNR to treat as if the person is a resident re hunting approvals - SB372

Wisconsin Free and Charitable Clinic Week: first week of April 2017, and subsequent yearly anniversaries, designated as - AJR52

charter school Charter school, see School

chavez, cesar e Chavez, Cesar E., see Labor

cheese Cheese, see Dairy product