2019 Subject Index to Legislation

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

Absolute sobriety required for operation of snowmobiles by persons under 21 years of age - AB7

Absolute sobriety required for operation of snowmobiles by persons under 21 years of age - SB10

in memoriam In memoriam

AB Specialty Silicones in Waukegan, Illinois: honoring lives of the individuals involved in the May 3, 2019 explosion and fire - AJR75

AB Specialty Silicones in Waukegan, Illinois: honoring lives of the individuals involved in the May 3, 2019 explosion and fire - SJR58

Berkos, Daniel M.: life and public service as Juneau County DA and on the Public Defender Board commended - AJR96

Berkos, Daniel M.: life and public service as Juneau County DA and on the Public Defender Board commended - SJR70

Brooks, Edward ``Ed”: life and public service of state representative commended - AJR81

Brooks, Edward ``Ed”: life and public service of state representative commended - SJR62

Burns, Dennis: life and public service of Deputy Senate Sergeant-at-Arms and 30 year legislative employee commended - SJR67

Chilsen, Walter John: life and public service of former state senator commended - SJR4

Grady, Warren A.: life, military service in World War II, and public service of former state representative and judge commended - AJR136

Grady, Warren A.: life, military service in World War II, and public service of former state representative and judge commended - SJR101

Hill, Richard G. ``Rick”: honoring the life and service of former Chairman of the Oneida Nation - AJR131

Hill, Richard G. ``Rick”: honoring the life and service of former Chairman of the Oneida Nation - SJR98

Jackson, Gwen T.: life, public service, and dedication to the Milwaukee community and beyond commended - SJR23

Matera, Major General Raymond A.: life and public service of former Wisconsin Adjutant General - AJR14

Matty, Richard ``Dick”: life and public service of former state representative commended - AR15

Maurer, John Joseph: life and public service of former state senator and DVA Secretary commended - SJR42

Musser, Terry: life and public service of former state representative commended - AJR109

Musser, Terry: life and public service of former state representative commended - SJR78

Polasek, Joe: life and 44 year career with the state commended - SJR11

Stevens, Justice John Paul: life and public service on the U.S. Supreme Court commended - AJR98

Stevens, Justice John Paul: life and public service on the U.S. Supreme Court commended - SJR71

Tenuta, Ralph: life and contributions to the Kenosha community commemorated - AJR142

Tregoning, Joseph ``Joe”: life and public service of former state representative commended - AJR102

Tregoning, Joseph ``Joe”: life and public service of former state representative commended - SJR74

income continuation insurance Income continuation insurance, see Insurance — Miscellaneous

income tax Income tax, see also Corporation — Taxation

Broadcaster's income apportionment modified [Sec. 832, 841-848, 901, 915-922; original bill only] - AB56

Broadcaster's income apportionment modified [Sec. 832, 841-848, 901, 915-922] - SB59

Internal Revenue Code updates adopted [Sec. 833-839, 902-914, 925-931, 945-950, 953-960; original bill only] - AB56

Internal Revenue Code updates adopted [Sec. 833-839, 902-914, 925-931, 945-950, 953-960] - SB59

Internal Revenue Code updates to conform Wisconsin’s tax law to federal tax law changes in response to the coronavirus outbreak [Sec. 23-29] - AB1038

Internal Revenue Code updates to conform Wisconsin’s tax law to federal tax law changes in response to the coronavirus outbreak [Sec. 23-29] - SB932

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - AB754

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB720

Lottery prize exceeding set amount: state income taxes required to be used for local roads improvement program - SB201

Low-income housing tax credit to be included in income for income and franchise tax purposes [Sec. 850, 899, 924, 951, 962, 9337 (2); original bill only] - AB56

Low-income housing tax credit to be included in income for income and franchise tax purposes [Sec. 850, 899, 924, 951, 962, 9337 (2)] - SB59

Net operating loss carry-back provision repealed [Sec. 874-877, 983, 984, 9337 (4); original bill only] - AB56

Net operating loss carry-back provision repealed [Sec. 874-877, 983, 984, 9337 (4)] - SB59

Qualified ABLE savings account program for certain expenses for individuals with disabilities: DFI to implement - AB912

Qualified ABLE savings account program for certain expenses for individuals with disabilities: DFI to implement - SB776

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - AB881

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - SB803

income tax _ credit Income tax — Credit, see also Homestead credit

Additional household and dependent care expenses tax credit created; individual income tax subtract modification for similar expenses sunsetted [Sec. 869, 887, 894; original bill only] - AB56

Additional household and dependent care expenses tax credit created; individual income tax subtract modification for similar expenses sunsetted [Sec. 869, 887, 894] - SB59

Adoption expenses: individual income tax credit created re federal adoption expenses credit; current adoption expenses deduction provision; JSCTE appendix report - AB201

Adoption expenses: individual income tax credit created re federal adoption expenses credit; current adoption expenses deduction provision; JSCTE appendix report - SB191

Certified nursing assistant (CNA) training costs: individual income tax credit created - AB253

Certified nursing assistant (CNA) training costs: individual income tax credit created - SB223

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB937

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB825

EITC increased [Sec. 888, 889, 1034; original bill only] - AB56

EITC increased [Sec. 888, 889, 1034] - SB59

EITC rate changed for taxable years beginning after 2019 - AB537

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB409

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - SB370

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 883, 884, 895; A.Sub.Amdt.1: further revisions, removes reinvestment tax credit, deletes 884, 885; A.Amdt.1: deletes 883] - AB56

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 883, 884, 895] - SB59

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - AB126

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - SB126

Farm buildings and other improvements: income and franchise tax credit for property taxes created - AB873

Farm buildings and other improvements: income and franchise tax credit for property taxes created - SB818

Historic rehabilitation tax credit eliminated and WEDC prohibited from certifying certain claims [Sec. 890-893, 940-943, 968-971, 1882-1884; original bill only] - AB56

Historic rehabilitation tax credit eliminated and WEDC prohibited from certifying certain claims [Sec. 890-893, 940-943, 968-971, 1882-1884] - SB59

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - AB642

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - SB622

Housing assistance program funding for homeless and low or moderate income families; Interagency Council on Homelessness duties; DPI and WHEDA reports; workforce development and job and income support programs; federal Workforce Innovation and Opportunity Act (WIOA) references; community action agencies grants; public assistance advisory committee created in DHS; sober living residence networks encouraged, grant provision; reimbursement for nonemergency medical transportation services for MA recipients; nonrefundable individual income tax credit for household and dependent care services; urban mass transit aid; children in out-of-home-care and adverse experiences report; funding for Institute for Research on Poverty annual report on poverty in the state - AB508

Housing assistance program funding for homeless and low or moderate income families; Interagency Council on Homelessness duties; DPI and WHEDA reports; workforce development and job and income support programs; federal Workforce Innovation and Opportunity Act (WIOA) references; community action agencies grants; public assistance advisory committee created in DHS; sober living residence networks encouraged, grant provision; reimbursement for nonemergency medical transportation services for MA recipients; nonrefundable individual income tax credit for household and dependent care services; urban mass transit aid; children in out-of-home-care and adverse experiences report; funding for Institute for Research on Poverty annual report on poverty in the state - SB467

Manufacturing and agricultural tax credit limited [Sec. 885, 886, 937-939; original bill only] - AB56

Manufacturing and agricultural tax credit limited [Sec. 885, 886, 937-939] - SB59

Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - AB395

Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - SB362

Paid intern: income and franchise tax credit created - AB14

Paid intern: income and franchise tax credit created - SB14

Parent of a stillbirth: refundable individual income tax credit created - AB128

Parent of a stillbirth: refundable individual income tax credit created - SB114

Rehabilitation of single-family residence built before 1980: refundable individual income tax credit created, conditions specified - AB905

Rehabilitation of single-family residence built before 1980: refundable individual income tax credit created, conditions specified - SB792

Research tax credit: refundable portion increased, exception provided [Sec. 291, 879-881, 896, 934-936, 944, 965-967, 972; original bill only] - AB56

Research tax credit: refundable portion increased, exception provided [Sec. 291, 879-881, 896, 934-936, 944, 965-967, 972] - SB59

State workforce housing credit created; WHEDA duties and report required - AB906

State workforce housing credit created; WHEDA duties and report required - SB786

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB759

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB693