Acts Index

Job training loan reserve fund: appropriation language revised [Sec. 3385, 3386] -  Act 27

Residential facilities eligible for WHEDA financing: definition of sponsor expanded -  Act 320

Water systems not owned by governmental units: loan guarantee program created [Sec. 3375, 3387, 3572]  -  Act 27

housing authority Housing authority, see Housing and economic development authority, Wisconsin

howard, village of Howard, Village of, see Brown county

human immunodeficiency virus _hiv_ Human immunodeficiency virus (HIV), see Acquired immunodeficiency syndrome

humane officials Humane officials, see Animal — Treatment

humane treatment of animals Humane treatment of animals, see Animal — Treatment

humanities council, wisconsin Humanities council, Wisconsin

Wisconsin humanities council appropriation [Sec. 30p] -  Act 237

hunger Hunger, see Nutrition

hunting license Hunting license, see Game — Hunting license

hutnik, willis Hutnik, Willis

Life and public service [AJR-2] -  JR-3

hydrologist Hydrologist, see Trades and occupations

hygiene laboratory Hygiene laboratory

Board membership revised [Sec. 94e, k, 9153 (5m)] -  Act 27

i - I -

ice fishing Ice fishing, see Fish and fishing

id cards ID cards, see Identification cards

identification cards Identification cards, see also Alcohol beverage — Sale to minors

Photograph background color requirement revised; documents for underage persons must be distinct in appearance [Sec. 4083, 4101] -  Act 27

Photographs for driver's license or ID cards: DOT authorized to release to law enforcement agencies; reports required  -  Act 119

Photographs for driver's license or ID cards: release by DOT re 1997 WisAct 119 [Sec. 512tp, 727t]  -  Act 237

Renewal period and fees increased [Sec. 4001, 4068, 4070, 4080, 4085-4093, 4103-4106, 9449 (8), (9)]  -  Act 27

SSN use re student ID number prohibited -  Act 128

Underage drinking penalties and civil liability exemption re retaining proofs of age [Sec. 2903rm, 2905g, m, 9343 (1vx)] -  Act 27

illegitimacy Illegitimacy, see Nonmarital child

immunization Immunization, see Vaccination

impact statement Impact statement, see Bills, Legislative

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

Absolute sobriety for persons under age 21 [Sec. 4165md, 9349 (5mdq)] -  Act 27

Boating laws revised re registration, titling, intoxicated boating, absolute sobriety, safety course and certificate, capacity plate and slow-no-wake area -  Act 198

Driver improvement surcharge increased; portion used to purchase and maintain breath screening instruments; funding for training and services by state traffic patrol [Sec. 498d, 500d, 597, 605, 4169, 4170, 9201 (3h), 9349 (3)]  -  Act 27

OWI refusal hearing: location in county of arrest required (remedial legislation) -  Act 290

OWI testing: information provided to accused by law enforcement officer revised -  Act 107

imprisonment Imprisonment, see Prison

incinerator Incinerator, see Solid waste management

income tax Income tax, see also Corporation — Taxation

Criminal violations of certain income and franchise tax provisions: location of trial set (remedial legislation)  -  Act 291

Excess distributions from passive foreign investment companies included as adjusted gross income for individual tax purposes [Sec. 2261ao, 9343 (3m)] -  Act 27

Farm and farm investment losses: limit repealed [Sec. 2260t, 9343 (7m), 9443 (7m)] -  Act 27

Filing and paying taxes: DOR to study alternative methods [Sec. 9143 (2m)] [vetoed] -  AB-100

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited; report required  -  Act 299

Income tax or refund for unreported income modified (remedial legislation) -  Act 291

Income tax withholding re qualified real estate agents and direct sellers: treatment federalized [Sec. 2291]  -  Act 27

Individual income tax treatment of nonresidents and part-year residents: brackets prorated [Sec. 2261f]  -  Act 27

Integrated tax system: DOR to submit plan [Sec. 9143 (4z)] -  Act 27

Internal revenue code revisions re income and franchise taxes -  Act 37

Internal revenue code updates [Sec. 2254b-k, 2256m, 2260m, 2261am, b, q, 2262n, 2265m, 2266c-h, 2269b-t, 2274b-j, 2275b, 2277d, 2280am-L, nm, p, 2281b-j, 2285b, bm, 2287m, 2317m, 9143 (2x), 9343 (9x)] -  Act 27

Internal revenue code updates; eligibility for deduction for interest on qualified education loans; depreciation computation; revisions re funeral trusts and deductions for nonresidents, part-year residents and dependents [Sec. 280, 281, 282, 284b, d, 288-293, 294-297, 9342 (4), (5), (6)] [282, 9342 (6) — vetoed] -  Act 237

Medical savings account withdrawals: penalty for federal income tax purposes [Sec. 2332t] -  Act 27

Nonresident gambling winnings at Native American casinos in Wisconsin: taxation of [Sec. 281e, g, 9342 (3b)]  -  Act 237

Reciprocity with Illinois re nonresident individual income tax  -  Act 63

income tax _ credit Income tax — Credit, see also Farmland preservation; Homestead credit

Certified capital companies program created: tax credit for certain insurers; certification and report requirements; fee and distribution provisions; Comm.Dept duties specified, FTE positions increased, report required -  Act 215

Elderly person care or foster care: report and proposed legislation re tax credit for persons providing [Sec. 9123 (12j)] -  Act 27

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited; report required  -  Act 299

Manufacturing sales tax credit for fuel [Sec. 2262m, s, t, 2264m, 2276m-p, 2280m, n, 2286m-p, 9343 (9z)]  -  Act 27

Manufacturing sales tax credit for fuel and electricity: alternative minimum tax and effective date [Sec. 284m, p, 286m, 293p, 294p, 297p, 9342 (3e), (6t)] -  Act 237

Married persons filing joint return: tax credit increased [Sec. 2262ns-nu] -  Act 27

School property tax credit changes: use of certain surpluses in the general fund; LFB, DOR and JCF duties [Sec. 285b, c, 9256 (2c)] [285c, 9256 (2c) — partial veto]  -  Act 237

Senior citizen tax credit revision [Sec. 2262p, q, 9343 (2u)]  -  Act 27

Working families tax credit created [Sec. 2262np, 2264s, 2294m, 9343 (2g)] -  Act 27

income tax _ deduction Income tax — Deduction, see also Capital gains tax; Corporation — Taxation; Homestead credit

Higher education tax deduction provisions [Sec. 284, 286, 9242 (11), 9342 (3)] -  Act 237

Individual income tax rates reduced [Sec. 284e-im] -  Act 237

Individual income tax rates reduced; indexing implemented [Sec. 2261ds-o, fm, fn, 2302m, no, 9443 (3t)]  -  Act 27

Intergenerational transfer of certain farming or business assets: income tax exclusion for capital gains; penalty for sale by purchaser within 2 years of transfer [Sec. 2261c, 2321m, 2332v, 9343 (1c)] [2332v — partial veto]  -  Act 27

Intergenerational transfer of farm and business assets: capital gains penalty modified [Sec. 298s]  -  Act 237

Internal revenue code updates; eligibility for deduction for interest on qualified education loans; depreciation computation; revisions re funeral trusts and deductions for nonresidents, part-year residents and dependents [Sec. 280, 281, 282, 284b, d, 288-293, 294-297, 9342 (4), (5), (6)] [282, 9342 (6) — vetoed] -  Act 237

Long-term care insurance premium tax exemption [Sec. 2261d, 2262nm] -  Act 27

Rents, royalties and certain payments: reporting to DOR modified (remedial legislation) -  Act 291

income tax _ delinquent Income tax — Delinquent

Delinquent taxes: bingo supplier, racing and pari-mutuel wagering license denied for; SSN and federal employer ID provisions [Sec. 566bi-bn, 9301 (2e)] -  Act 237

Delinquent taxes: business tax registration certificate denied or revoked for [Sec. 305r, 307g] -  Act 237

Delinquent taxes: Comm.Dept denial of certain licenses; SSN and federal employer ID provisions [Sec. 327, 9310 (1)]  -  Act 237

Delinquent taxes: DFI denial, suspension or revocation licenses; SSN and federal employer ID provisions [Sec. 376m-384m, 395-421, 445m-450, 552d, 553d, 9319 (1)]  -  Act 237

Delinquent taxes: DHFS denial, nonrenewal or revocation of certain health licenses or certifications; SSN and federal employe ID number provisions [Sec. 255-259, 266-268, 269-273, 389-392, 453-460, 462, 463, 464g, h, i, j, 9322 (2)] -  Act 237

Delinquent taxes: DNR denial and revocation of certain approvals; SSN and federal employer ID provisions [Sec. 64-66, 67, 69, 70, 71, 73-80, 9336 (1)] -  Act 237

Delinquent taxes: DNR denial of environmental licenses for; SSN and federal employer ID number provisions [Sec. 466c, 489, 489c, 9336 (2)] -  Act 237

Delinquent taxes: DOR access to new hire information [Sec. 333bm, bp] -  Act 237

Delinquent taxes: DORL license denial, suspension, revocation or nonrenewal for; licensing departments to enter into memorandum of understanding with DOR; SSN and federal employer ID provisions [Sec. 298, 300, 301, 305, 307, 314, 315, 317, 385-388, 461, 464, 532, 534-550, 551, 9341 (1)]  -  Act 237

Delinquent taxes: DOT licensing penalties for; SSN and federal employer ID provision [Sec. 422m-443p, 512g-k, 513c, 514m-527b, 9301 (1gx), 9348 (1g)] -  Act 237

Delinquent taxes: DPI license denial and revocation for; SSN provision [Sec. 358, 359, 362, 9339 (1)]  -  Act 237

Delinquent taxes: DWD denial or revocation of license, permit or certification; federal employer ID number provision [Sec. 331g-L, 333b, d-y, 9355 (1xv), (1xw)]  -  Act 237

Delinquent taxes: effective dates re license denial and revocation [Sec. 9456 (1)] -  Act 237

Delinquent taxes: lobbyist license suspended or not issued for; SSN provision [Sec. 2, 20, 9318 (1)]  -  Act 237

Delinquent taxes: OCI denial, suspension or nonissuance of license for; SSN and federal employer ID number provision [Sec. 571b-575b, 576b-592, 597-602, 9326 (1), (2)]  -  Act 237