Acts Index

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

Delinquent taxes: property tax assessor certification denial for; SSN provision [Sec. 308, 309, 310, 9342 (2)]  -  Act 237

Delinquent taxes: state bar membership license denied or suspended for; SSN and memorandum of understanding provisions [Sec. 604, 9145 (1)] -  Act 237

Delinquent taxes: sunken log permit restricted, suspended or revoked for; SSN and federal employer ID number provisions [Sec. 393tg-tv, 9356 (3f)] -  Act 237

Delinquent taxes: tattoo and body piercing license denial, nonrenewal or revoked for; SSN and federal employer ID provisions [Sec. 457c-g] -  Act 237

Tax amnesty program created; DOR authority to collect delinquent taxes expanded re DWD and county agency records; Corr.Dept may release information re sex offender registry [Sec. 50, 50t, 84, 194b, 195, 207, 299, 302-304, 306, 311, 333, 490, 504, 9142 (1), 9242 (1), 9342 (1)]  -  Act 237

Tax amnesty program: DOR to submit proposal similar to 1985 program; JCF duties [Sec. 9143 (2mf)] [partial veto]  -  Act 27

income tax _ rate Income tax — Rate

Income tax calculation of nonresident and part-year individuals re 1997 WisAct 27: technical revision  -  Act 41

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

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

income tax _ refund Income tax — Refund

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

Income tax refund: claims provision revised [Sec. 2315m, 9343 (10c)] -  Act 27

Probation and parole supervision fees: claims against income tax refunds for fees owed [Sec. 2342] -  Act 27

Unpaid parking tickets: setoff of [Sec. 2342g-r] -  Act 27

income tax _ return Income tax — Return

Browsing in income or franchise tax or credit claim records prohibited; notification and private claim of action provisions -  Act 323

Child support enforcement: DWD authority re subpoena of financial data, access to certain records and genetic testing -  Act 191

Electronic funds transfer of certain taxes: DOR may require only by promulgating rules; authority to prescribe other methods re tax payments, forms filing and document authentication [for section numbers, see entry under ``Revenue, Department of"] -  Act 27

incubator program for small business Incubator program for small business, see Industrial development

indexation Indexation, see Gasoline — Taxation; Income tax — Rate; Inflation; Mine and mining

indians Indians

Air quality attainment areas redesignated by tribal governing bodies: DNR duty re notification, report required  -  Act 270

American Indian health, Council on, abolished [Sec. 63p, 1167p, 1180q, 1478c, 2986g, 9423 (3v)] -  Act 27

American Indian language and culture education board abolished [Sec. 48m, 73m, 1254m, 2701p, 2753u-x]  -  Act 27

Child abuse and neglect: prevention program created; child abuse and neglect and early childhood family education center grants; domestic abuse training for certain staffs  -  Act 293

ETB and pioneering partners program eliminated; new board created; subsidized infrastructure loan program and grants provided; data lines and video links for schools; distance education revisions; universal service fund provision [for section numbers and vetoes, see ``Educational technology board"]  -  Act 27

Gaming board abolished, functions transferred to DOA; Division of gaming created; authority over state lottery transferred to DOR [for section numbers, see entry under ``Gambling"] -  Act 27

Indian gaming regulation: funding increased [Sec. 9201 (2)] -  Act 237

Indian reservation disputes: Governor to employ special counsel [Sec. 4n] [vetoed] -  AB-768

Kickapoo reserve management board membership and duties revised; certain waste prohibitions expanded; penalties increased re Kickapoo valley reserve  -  Act 194

Lac du Flambeau band: tribal law or ordinance requested re failure to pay child support or provide SSN  -  Act 191

Lac du Flambeau tribe issuance of fish and game approvals and ATV and snowmobile registrations authorized; use of fees specified; JCF approval of natural resource agreements [Sec. 438, 776-781, 783v, 845-847, 969, 979, 999, 1041, 1042, 1081, 2414, 2428, 2440, 3966, 4189, 4190, 4194-4196] [779, 1041, 1042, 4194 — partial veto; 783v — vetoed]  -  Act 27

Lac du Flambeau tribe issuance of fishing approvals: use of fees for fishery management [Sec. 38d, 66e, h]  -  Act 237

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

Physician and health care provider loan assistance programs: definition and practice requirements modified [Sec. 1942, 4405-4413, 4415-4419, 4421b-4423, 4425-4431, 4433- 4437, 4439b-4440, 4441n, 4442, 9310 (1)]  -  Act 27

Postsecondary enrollment options program revised and renamed ``youth options program"; provisions re attendance of technical college instead of high school [Sec. 1179, 1180, 1185, 1190, 2709, 2788, 2812, 2816-2823, 2824m-2827m, 2844, 2845, 2856, 2872, 9140 (6sr), 9340 (5x)] [2844 — partial veto; 9140 (6sr) — vetoed] -  Act 27

Red Cliff Band of Lake Superior Chippewas pilot project for social services: DHFS to administer contract; expiration date repealed [Sec. 1513tj, 5501z-5503]  -  Act 27

Snowmobile trail use sticker requirements created; ``public snowmobile corridor" defined [Sec. 4189g-t, 4190g, r, 4193g, r, 9437 (9g)] -  Act 27

Sunken logs on submerged state lands: offset program repealed; percentage of value retained by state revised; maritime project grants created; provisions re Fox river and lakes in certain counties [Sec. 242m, 244e, 693m, 1346e, m, s, 3121g-3129w, 4337m, 9156 (5y), 9350 (1), 9356 (8y)] [693m, 3124, 3129c, 9356 (8y) — partial veto; 244e, 1346e — vetoed] -  Act 27

Tribal child care funding [Sec. 1484g] -  Act 27

Tribal kinship care funding [Sec. 584r, t, 9226 (1n), 9423 (10r)]  -  Act 27

Tribal TANF programs: state funding for [Sec. 1857o] [vetoed] -  AB-100