2025 Subject Index to Legislation

Qualifying investments re claiming the early stage seed investment and angel investment credits - SB563

“Relative” definition eliminated re state lottery; “taxable property” definition re TIF modified; order of certain withholdings and deposits in income tax computations revised; provision prorating the economic development surcharge for certain businesses eliminated (remedial legislation suggested by DOR) - AB934

“Relative” definition eliminated re state lottery; “taxable property” definition re TIF modified; order of certain withholdings and deposits in income tax computations revised; provision prorating the economic development surcharge for certain businesses eliminated (remedial legislation suggested by DOR) - SB913

Research income and franchise tax credit: carry-over period increased - AB494

Research income and franchise tax credit: carry-over period increased - SB482

Right to repair motor vehicles; penalty provision - AB135

Right to repair motor vehicles; penalty provision - SB129

Rural creative economy development grant program created in WEDC; report required - AB159

Rural creative economy development grant program created in WEDC; report required - SB173

Small business offering individual coverage health reimbursement arrangements (HRAs): income and franchise tax credits created - AB915

Small business offering individual coverage health reimbursement arrangements (HRAs): income and franchise tax credits created - SB896

Specialized treatment court and commercial court dockets: statutory recognition of - AB73

Specialized treatment court and commercial court dockets: statutory recognition of - SB80

State contracting with certain business entities prohibited re foreign country of concern; DOA and AG provisions - AB662

State contracting with certain business entities prohibited re foreign country of concern; DOA and AG provisions - SB648

Testing and labeling related to toxic heavy metals in baby food: manufacturer requirements created; DATCP and penalty provisions - AB1071

Traffic control devices: limiting liability of manufacturer, distributor, seller, installer, or owner for damages; conditions specified - AB203

Traffic control devices: limiting liability of manufacturer, distributor, seller, installer, or owner for damages; conditions specified - SB209

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] - AB50

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] [original bill only] - SB45

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB403

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB398

Venue in civil actions or special proceedings: determination of where a defendant resides or does substantial business - AB225

Venue in civil actions or special proceedings: determination of where a defendant resides or does substantial business - SB226

Workforce housing and child care investment awards under the business development tax credit modified [A.Amdt.1: initial applicability changed] - AB280

Workforce housing and child care investment awards under the business development tax credit modified - SB286

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] - AB50

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] [original bill only] - SB45

butter Butter, see Dairy product — Regulation

C C

cable television Cable television, see Television

cafo concentrated animal feeding operation CAFO (Concentrated animal feeding operation), see Livestock and meat

calumet county Calumet County

Manitowoc River dredging project grant [S.Sub.Amdt.2: Sec. 9132 (11)] - SB45

campaign finance Campaign finance, see Elections — Campaign expense

camping or campground Camping or campground, see Public land; Recreation; State park

cancer Cancer, see Disease

cannabis Cannabis, see Drugs — Criminal acts and law enforcement

canpb CANPB, see Child Abuse and Neglect Prevention Board

capital gains tax Capital gains tax

Employee ownership conversion costs tax credit created, capital gain deduction, and DOR to establish an employee ownership outreach and education program ; JSCTE appendix report - AB17

Employee ownership conversion costs tax credit created, capital gain deduction, and DOR to establish an employee ownership outreach and education program ; JSCTE appendix report - SB21

capitol Capitol, see State capitol; United States — Congress

capitol police Capitol Police, see Police

carbon monoxide detector Carbon monoxide detector, see Public safety

cats Cats

Animal testing facilities and breeders of cats or dogs: requirement to transfer to a releasing agency; report to DATCP and forfeiture provisions - AB436

Animal testing facilities and breeders of cats or dogs: requirement to transfer to a releasing agency; report to DATCP and forfeiture provisions - SB414

cattle Cattle, see Livestock and meat

cbrf CBRF, see Community-based residential facility

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

cedarburg city of Cedarburg, City of, see Ozaukee County

cell phone Cell phone, see Telephone

cellular telephone Cellular telephone, see Telephone

cemetery Cemetery, see also Funeral and funeral director

Disturbed burial sites: reporting to local police department or sheriff’s office required; lawful maintenance is not a prohibited disturbance - AB358

Disturbed burial sites: reporting to local police department or sheriff’s office required; lawful maintenance is not a prohibited disturbance - SB416

Veterans cemetery caretaker FTE positions increased - SB720

cemetery board Cemetery Board, see Cemetery

census Census

Supplemental county and municipal aid payments to cities, villages, and towns over set population; temporary Shared Revenue Advisory Council established in DOR after each federal decennial census - AB688

Supplemental county and municipal aid payments to cities, villages, and towns over set population; temporary Shared Revenue Advisory Council established in DOR after each federal decennial census - SB694

certificate of title Certificate of title, see Housing; Motor vehicle — Certificate of title

certified public accountant Certified public accountant

CPA certificate modifications re educational and work experience requirements and practicing based on licensure or certification in another state; rules revised [Admin.Code Accy 2.002, 2.101, 2.202, 2.303, 2.304, 2.401, 2.402, 2.403, 2.501] - AB696

CPA certificate modifications re educational and work experience requirements and practicing based on licensure or certification in another state; rules revised [Admin.Code Accy 2.002, 2.101, 2.202, 2.303, 2.304, 2.401, 2.402, 2.403, 2.501] - SB732

Transportation infrastructure loan program may cover CPA under special circumstances; grant ceiling for transportation facilities economic assistance and development program increased [Sec. 1531, 1545] - AB50

Transportation infrastructure loan program may cover CPA under special circumstances; grant ceiling for transportation facilities economic assistance and development program increased [Sec. 1531, 1545] [original bill only] - SB45

cesa CESA, see Educational Service Agency, Cooperative

charitable corporation Charitable corporation, see also Organization, Miscellaneous

Charitable contributions made by non-itemizers: individual income tax subtraction created, conditions specified - AB665

Deer lawfully taken in central farmland zone and offered to meat processing facility for provision to a food pantry: exemption from prohibition on selling, purchasing, bartering, or trading wild animals; gift card provision - AB693

Deer lawfully taken in central farmland zone and offered to meat processing facility for provision to a food pantry: exemption from prohibition on selling, purchasing, bartering, or trading wild animals; gift card provision - SB680

Health education and fitness facilities owned by a charitable organization: property tax exemption; armed forces provision; JSCTE appendix report - SB370

charter school Charter school, see School — Charter school

chief clerk Chief clerk, see Legislature — Employee

child abuse and neglect prevention board Child Abuse and Neglect Prevention Board

CANPB name changed to Strengthening Families Board - AB1000

CANPB name changed to Strengthening Families Board - SB973

child care Child care, see Day care

child custody placement support or welfare Child custody, placement, support, or welfare, see Family — Support

child labor Child labor

Employment of minors age 16 or older to operate pizza-dough roller machines allowed under set conditions - AB991

Employment of minors age 16 or older to operate pizza-dough roller machines allowed under set conditions - SB883

Permits authorizing employment of minors: age raised to apply to all minors - AB465

Permits authorizing employment of minors: age raised to apply to all minors - SB462

child welfare Child welfare, see Children — Protection and services

children Children, see also Juvenile court; Juvenile delinquency; Maternal and infant care; Youth

AI systems that simulate humanlike relationships (companion chatbot): availability to children limited; DOJ, DATCP, and penalty provisions - AB965