Acts Index

Airport development zone program created; loans, bonds, and income and franchise tax provisions  -  Act 487

Farm Assets Reinvestment Management Loan Guarantee Program: eligibility expanded; refinancing existing debt provision -  Act 480

Farm Assets Reinvestment Management Loan Guarantee Program, Homeownership Mortgage Loan Program, Housing Rehabilitation Program, and Small Business Development Loan Guarantee Program modifications; WHEDA revisions re notes and bonds limits, authority to acquire property, confidentiality of certain records, and using the Building Commission as its financial consultant; Comm.Dept to prepare an appendix report -  Act 75

WHEDA funds transfer to Comm.Dept from unencumbered reserves; new biennial PR housing grants and loan appropriation created, sunset provided; Comm.Dept housing grant requirements [Sec. 156n, p, 2118k-n, 9108 (3r), 9408 (1q), 9424 (1q)] -  Act 25

hoyer, bert edward Hoyer, Bert Edward

Life and military service commended [AJR-81] -  JR-64

hto _habitual traffic offender_ HTO (Habitual traffic offender), see Motor vehicle — Regulation

huibregtse, harold f Huibregtse, Harold F.

Life and public service [SJR-11] -  JR-4

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

human service Human service, see County — Human services

hunting Hunting, see Game — Hunting

hunting license Hunting license, see Game — Hunting license; Game bird

hygiene laboratory Hygiene laboratory

OSHA testing: Hygiene Laboratory to assume full responsibility [Sec. 9152 (1)] -  Act 25

U.W. revisions re membership of State Laboratory of Hygiene Board, transfer program at U.W. School of Medicine and Public Health, and nonresident tuition exemptions for nonresident veterans (remedial legislation) -  Act 404

i - I -

ice fishing Ice fishing, see Fish and fishing

id cards ID cards, see Identification cards

identification cards Identification cards

Concealed weapon licensing system created; active duty or retired law enforcement officer permitted to carry a concealed firearm, ID card provision; DOJ to consider mental health status re background checks for handgun purchases; grants for shooting ranges; reports required; DOT duties specified [vetoed] -  SB-403

Health insurance ID card for a child: parent required to provide to the other parent re divorce, legal separation, or paternity actions; contempt of court provision  -  Act 342

Motor vehicle operator's license or ID card applicant: documentary proof of U.S. citizenship or legal presence in U.S. required; DOT required to include expiration date of legal presence on the license or ID card -  Act 126

Special registration plates or special ID for persons with disabilities re parking privileges: criteria for obtaining modified; forfeiture for lending or selling special ID to a person not authorized to use it revised; forfeiture for providing false or misleading information created; DOT provision re issuing more than one ID; copy of statement from certain health care providers must be kept on the person or in the vehicle  -  Act 455

Voter registration and voting: photographic ID issued by this state or the federal government required. Constitutional amendment (1st consideration) [AJR-36] -  JR-39

Voter registration: valid Wisconsin driver's license or ID card or uniformed service ID card required, exceptions for domestic abuse cases and surrendered licenses; use of corroborating electors discontinued; absentee ballot requirements revised; provisional ballot created; state ID card free from DOT; exemption from photo requirement re religious tenets; nursing home, CBRF, adult family homes, and residential care apartment residents provision; special voting deputy duties expanded; registration and voting procedures for convicted felons created; notification re ineligibility to vote during parole or extended supervision [vetoed] -  SB-42

Voter registration: valid Wisconsin driver's license or ID card or uniformed service ID card required; use of corroborating electors discontinued; absentee ballot, provisional ballot, surrendered driver's license, confidential address re domestic abuse, absentee voting procedure in residential care apartment complexes and adult family homes, and photo requirement exemption re religious tenets provisions [vetoed]  -  AB-63

illegitimacy Illegitimacy, see Nonmarital child

impact fee Impact fee, see Land use planning and control

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

Alcohol concentration over legal limit as evidence of being under the influence of an intoxicant: number of previous OWI-related convictions condition removed  -  Act 8

BAC above 0.0 in motor vehicle operator under the legal drinking age: forfeiture increased and DOT to assess demerit points -  Act 317

Discovery procedure in implied consent and alcohol beverage law violations modified -  Act 332

Motor vehicle operator involved in an accident resulting in death or great bodily harm: law enforcement officer may request a test for controlled substance, alcohol, or other drugs; OWI arrest provision -  Act 413

impoundment Impoundment, see Forfeiture

imprisonment Imprisonment, see Prison

income maintenance Income maintenance, see Public welfare

income tax Income tax

Airport development zone program created; loans, bonds, and income and franchise tax provisions  -  Act 487

Health savings accounts: federal law adopted for income and franchise tax purposes; penalty for withdrawing from a medical savings account to deposit into a health savings account prohibited [vetoed] -  AB-4

Internal revenue code update [Sec. 1263-1271, 1289-1291, 1314-1318, 1323-1340, 1355-1363, 1387-1404, 1698, 2094, 9141 (1), 9341 (2), (3), (4)] -  Act 25

Personal information disclosure to DOR: DOT, DRL, and DWD to provide; state agencies issuing occupational licenses included [Sec. 1194, 1446, 1464, 1733, 2252, 2253, 2261-2263, 2284] -  Act 25

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT -  Act 49

Withholding from nonresident members of pass-through entitites required [Sec. 1431, 9341 (5)] [1431 — partial veto] -  Act 25

income tax _ credit Income tax — Credit

Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [Sec.1286Lm, 1311ia, 1312o, 9341 (4k)] [vetoed] -  AB-100

Bona fide angel investment credit and early stage seed investment income and franchise tax credit revisions  -  Act 97

Claiming tax credits under the community, enterprise, and agricultural development zones [Sec. 451, 1293, 1294, 1297, 1300, 1365-1369, 1371, 1408-1412, 1414, 9341 (8)]  -  Act 25

Earned income tax credit appropriation: utility public benefits fund repealed [Sec. 452, 452h] -  Act 25

Film production companies: income and franchise tax credits created; DOR and Comm.Dept provisions  -  Act 483

HIRSP changes; HIRSP Authority and Health Care Tax Credit Program created; reports and LAB provisions  -  Act 74

Internet equipment used for broadband market: income and franchise tax credits and sales and use tax exemptions created -  Act 479

Livestock farm modernization or expansion provisions created; livestock and poultry definitions provided, farm-raised pheasants included [Sec. 1306-1311e, 1377-1382e, 1420-1425e]  -  Act 25

Private school and homeschool tax credit created [Sec. 451u, 1311p, 1312m, u, 9341 (10p)] [vetoed]  -  AB-100

Rural enterprise development zones: Comm.Dept authorized to designate; tax credits created [partial veto]  -  Act 361

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT -  Act 49

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  Act 72

income tax _ deduction Income tax — Deduction, see also Corporation — Taxation; Military personnel — Exemption from taxation

Adoption expenses tax deduction eliminated for tax years beginning after 12/31/2005; nonrefundable state adoption expenses credit created [Sec.1286Lm, 1311ia, 1312o, 9341 (4k)] [vetoed] -  AB-100

College tuition expenses: specific figure for individual income tax deduction replaced by formula figure to be set by Regents [Sec. 1288, 9341 (15)] -  Act 25

Farm property: computing expense deductions and amortization and depreciation for income and franchise tax purposes revised -  Act 362

HIRSP administration transferred to private, nonprofit organization; new board created, duties defined; report required [Sec. 156w, 320p, r, 522c, 535m-r, 1286c, 1354L, 1406f, 2032m-2063c, 2429c-r, 9121 (13p), 9221 (3p), 9321 (4L), (4p), 9341 (19p), 9421 (5p)] [vetoed]  -  AB-100

HIRSP assessments: tax credit for [Sec. 1311i, 1312r, 1319m, 1354m, 1385h, p, 1386m, 1406m, 1428k, p, 1474q, s, 1686f] [vetoed] -  AB-100

Medical care insurance paid by certain persons: individual income tax deduction created [Sec. 1286e, 1288e-h, 1311g, 9341 (2m)] -  Act 25

Social security benefits: 3-year phase-in for exemption from taxation [Sec. 1286gm-jm] [1286hm-jm — partial veto] -  Act 25

income tax _ delinquent Income tax — Delinquent

Internet listing of delinquent taxpayers: DOR required to establish posting of; list limited to debts over $25,000.00; separate page for 100 largest accounts; public requests and corporate tax provisions [Sec. 1431s, 1432c, 1456c, 1474c, 1657c, 2012c, 2013c, 9441 (3)] -  Act 25

Law license revocation, suspension, or denial re tax delinquency [Sec. 1460-1463, 1465-1467, 9341 (1)]  -  Act 25

income tax _ rate Income tax — Rate

Health savings accounts: federal law adopted [Sec. 1432m, 1450g, 9341 (5m)] [vetoed] -  AB-100

income tax _ refund Income tax — Refund

Debt related to property tax: county or municipality may certify to DOR for setoff from state tax refunds; definition provision -  Act 454

Debts owed to state agencies: procedure re DOR withholding tax refund [Sec. 1434] -  Act 25

MA and Badger Care incorrect payments based on failure to report nonfinancial information: recovery by DHFS permitted; report to DOR re setoff against tax refund [Sec. 1167-1173, 1198, 1199, 9321 (5)] -  Act 25

income tax _ return Income tax — Return

Campaign finance law revisions re 2001 WisAct 109: provisions deleted re Elections Board authority to allocate percentage of income tax returns to WECF -  Act 178

Fire fighters memorial: individual income tax checkoff created; net donations provision -  Act 323

Multiple sclerosis programs: individual income tax checkoff created; report from National Multiple Sclerosis Society required -  Act 71

Prostate cancer research programs: individual income tax checkoff created; DPI and U.W. System to administer the appropriation; Medical College of Wisconsin, Inc. and U.W. Comprehensive Cancer Center to receive moneys; annual reports required -  Act 460

Veterans and surviving spouses: property tax credit expanded re joint ownership or marital property; separate income tax return provision -  Act 72

Veterans trust fund donation by individual income tax checkoff [Sec. 439, 1313, 9341 (9)] -  Act 25

incompetents Incompetents, see Guardian and ward; Mental health — Hospitals and institutes

independent living Independent living, see Persons with disabilities

indian gaming and compacts Indian gaming and compacts

American Indian veterans benefits service coordinator position: funding shift from veterans trust fund to Indian gaming receipts [Sec. 376, 377m, 382m, 422, 423g, 824m]  -  Act 25

Badger Care, prescription drug assistance, and MA: 2004-05 GPR appropriations revised; MA trust fund and Ho-Chunk Nation Indian gaming payments provisions  -  Act 2

Gaming economic development and diversification grant programs: Comm.Dept may contract directly with entity assisting the grantee [Sec. 2352, 2357] -  Act 25

Indian gaming establishment re proposed location on certain Indian lands: Governor may not concur with U.S. Secretary of the Interior's decision unless the legislature first concurs by joint resolution [vetoed] -  AB-461

Indian gaming receipts appropriation: use for wastewater treatment at Jackson Correctional Institution and for state aid for the arts [Sec. 163, 290, 291, 417, 427, 428, 743, 744, 9409 (1)] -  Act 25