Acts Index

Community rehabilitation program tax credit re 2007 WisAct 20: effective date delayed [Sec. 1583d, 1662d, 1728d]  -  Act 28

Corporate income and franchise tax: combined group tax credit sharing [Sec. 1621km, Ld, 9343 (21b)]  -  Act 28

Dairy and livestock farm investment credit extended and amount claimed increased -  Act 294

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 18, 19, 90-99, 137-146, 181-190, 798, 799] -  Act 2

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; LAB audit required [Sec. 1, 2, 42, 89, 112, 136, 159-164, 180, 201-206, 222, 224, 758, 760, 761, 764, 766, 768, 776, 780, 781, 801-846, 9110 (4), (5)]  -  Act 2

Early stage seed and angel investment credits: amount an individual may claim revised [Sec. 9, 101-105, 152, 153, 196, 197, 219, 223, 789-797, 9310 (1)] -  Act 2

Early stage seed and angel investment credits: required investment holding time revised [Sec. 1575, 1579, 1659, 1725]  -  Act 28

Early stage seed and bona fide angel investment credits revisions re: limits that may be claimed in 2010 and beyond, reallocation of credits, investment in a business outside this state, and JCF provision [partial veto] -  Act 265

EITC advance payment provisions [Sec. 1584p, 9343 (12d)] -  Act 28

EITC funding [Sec. 1250] -  Act 28

Enterprise zone business that purchases tangible personal property, items, property, goods, or services from Wisconsin vendors: Comm.Dept to certify for tax benefits  -  Act 267

Enterprise zone revisions, Comm.Dept duties, definitions, and income and franchise tax credit re payroll provisions  -  Act 11

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)]  -  Act 28

Film production tax credit program changes re new refundable production services and company investment; salary, wage, and non-labor expenses provision; ``production expenditures" and ``accredited production" defined; electronic games approved by Comm.Dept included; report required [Sec. 621m, 1579x- 1580ym, 1589b, 1591v-1593b, 1659y-1660k, 1676d-1677b, 1725w-1726yL, 1740d-1741b, 3070m] [621m, 1579x, 1580yk, 1659y, 1660i, 1725w, 1726yj — partial veto; 1580yj, 1660h, 1726yh, 3070m - vetoed] -  Act 28

Food processing plant and food warehouse investment credit created; Comm.Dept cannot certify if the taxpayer has hired an alien [partial veto] -  Act 295

Historic building rehabilitation: tax credit provisions [Sec. 823, 1585-1588, 1663-1666, 1729-1732, 9343 (17)]  -  Act 28

Janesville development opportunity zone designated; tax credit provisions [Sec. 3092g-3110b, h, L, r-y]  -  Act 28

Jobs Tax Benefit created [Sec. 620, 1540d, 1569, 1593b, 1598d, 1625d, 1654, 1677b, 1688d, 1702d, 1720, 1741b, 1873d, 3070, 9110 (6), (7), 9443 (11)] -  Act 28

Kenosha development opportunity zone designated; tax credit provisions [Sec. 3092g, r, 3110e, h, p-y]  -  Act 28

Loans to manufacturing businesses for energy efficiency, retooling, clean energy production, and job creation; energy utility programs provision; water consumption tax credit created, sunset provided; Comm.Dept and PSC provisions  -  Act 332

Meat processing facility investment credit created [Sec. 17, 85, 100, 109, 113, 114, 132, 147, 165, 169, 177, 191, 207, 541, 800] -  Act 2

Postsecondary education credit created re businesses that pay tuition for an individual to attend university, college, or technical college -  Act 265

Research conducted in this state: super research and development tax credit created [Sec. 1597, 1624, 1635, 1656, 1669, 1690, 1722, 1734] -  Act 28

Technology zones tax credit re net income calculations for insurance companies subject to franchise tax [Sec. 1702d, 1827, 9343 (15), 9443 (10)] -  Act 28

Woody biomass harvesting equipment: income and franchise tax credit created; definition provisions and Comm.Dept duties -  Act 269

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

Child and dependent care expenses: scheduled phase-in of income tax deduction delayed [Sec. 1543j-js]  -  Act 28

College savings account contributions: individual income tax deduction modified [Sec. 1543c-cg, 9343 (13x)]  -  Act 28

Medical care and health insurance premiums paid by certain employees: scheduled phase-in of income tax deduction delayed [Sec. 1543f-hs] -  Act 28

income tax _ delinquent Income tax — Delinquent

Financial record matching program re state delinquent debts [Sec. 602, 1804, 9443 (7)] [1804 — partial veto]  -  Act 28

Taxpayer return filed late and corporation failure to provide schedules: penalty provisions [Sec. 1594-1596, 1689, 1801- 1803, 9343 (5)] -  Act 28

income tax _ rate Income tax — Rate

Indexing provisions for the sliding scale standard and income tax brackets modified [Sec. 1543s, 1551, 1552]  -  Act 28

Individual income tax: new bracket created [Sec. 1545-1552, 1591, 9343 (20)] -  Act 28

Taxpayer's sales factor for tax purposes: provision re percent of sales of certain tangible personal property (throwback sales) [Sec. 1537, 1619, 1798, 9343 (21b) (a)]  -  Act 28

income tax _ refund Income tax — Refund

Military family relief fund created; individual income tax checkoff for donations created [Sec. 540s, 602s, 665ss, 668s, 1593e, 2773s, 9136 (2c), 9343 (5c)] -  Act 28

Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Sec. 602s, 632i, 1593g, 9343 (6q)] -  Act 28

income tax _ return Income tax — Return

Electronic filing of tax documents re person required to file 50 or more information returns or wage statements [Sec. 1797, 9443 (3)] -  Act 28

Justice of the Supreme Court: laws revised for public financing of campaigns for office of; amount of the individual income tax checkoff for WECF increased; State Treasurer duties; JRCCP report [partial veto] -  Act 89

Military family relief fund created; individual income tax checkoff for donations created [Sec. 540s, 602s, 665ss, 668s, 1593e, 2773s, 9136 (2c), 9343 (5c)] -  Act 28

Records re income, franchise, or sales tax returns: penalties for failure to provide; standard response time, standard for noncompliance, and penalty waivers to be set by rule [Sec. 1796, 1854] -  Act 28

Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Sec. 602s, 632i, 1593g, 9343 (6q)] -  Act 28

Taxpayer return filed late and corporation failure to provide schedules: penalty provisions [Sec. 1594-1596, 1689, 1801- 1803, 9343 (5)] -  Act 28

incubator program or grant Incubator program or grant, see Industrial development

independent living Independent living, see Persons with disabilities; Senior citizen

indexation Indexation, see Income tax — Rate

indian gaming and compacts Indian gaming and compacts

American Indian diabetes prevention and control funding from tribal gaming revenues [Sec. 330r, 587d, 2520d]  -  Act 28

American Indian tribal community reintegration program: OJA to establish; funding from tribal gaming revenues [Sec. 158t, 575f, 579, 587b, 9401 (3q)] -  Act 28

Gaming economic diversification program reduction re grants to Oneida Small Business Inc., Project 2000, and Northwest Regional Planning Commission repealed; grant to Oneida Seven Generations Corporation from funds not disbursed from certain grants, matching funds required [Sec. 214, 3030, 3031, 9110 (16i)] -  Act 28

Indian juvenile out-of-home placements: funding from tribal gaming revenue [Sec. 319e, 586v, 3334p]  -  Act 28

Indian tribe or band member placement in a mental health treatment facility: reimbursement of unexpected or unusually high-costs from Indian gaming receipts; sunset provision  -  Act 318

Lac du Flambeau band of Lake Superior Chippewa: DNR payment revisions; requirement re fishery management on the reservation [Sec. 288, 686-694] -  Act 28

Management assistance grants from tribal gaming revenues to certain county; use for general operations permitted [Sec. 53n, 54] -  Act 28

SHSW storage appropriation made biennial; unencumbered balance reverts to DOA Indian gaming receipts [Sec. 235]  -  Act 28

Tribal elderly transportation grant program created; funding from Indian gaming receipts [Sec. 294, 579, 587, 1938]  -  Act 28

Tribal gaming receipts appropriation re high-cost out-of-home placements of Indian children by tribal courts [Sec. 478j, 586t, 979v] -  Act 28

Tribal language revitalization grants created; funding from Indian gaming receipts [Sec. 246, 580, 2257]  -  Act 28

indians and tribal issues Indians and tribal issues

American Indian diabetes prevention and control funding from tribal gaming revenues [Sec. 330r, 587d, 2520d]  -  Act 28

American Indian tribal community reintegration program: OJA to establish; funding from tribal gaming revenues [Sec. 158t, 575f, 579, 587b, 9401 (3q)] -  Act 28

Charter school established by agreement between a school board and an Indian tribe or band: school must be located within the school district or the boundaries of the reservation; school board responsibilities specified [Sec. 2256g, r, 2266d-p, 2269f, 2270m, 2272e-s, 2273d-t, 2298g, i]  -  Act 28

Child Abuse and Neglect Prevention Program grants from DCF to counties and Indian tribes revised  -  Act 82

Child Abuse and Neglect Prevention Program revisions; expansion re home visitation program services [Sec. 1102-1127, 2547, 2549, 2550, 9108 (6)] -  Act 28

Child care subsidies and local administration revisions; Milwaukee County to be administered differently [for section numbers, see entry under ``Day care"] -  Act 28

Class ``B" and ``Class B" permits for tribal applicants: DOR required to issue [Sec. 2318em, it]  -  Act 28

County-tribal law enforcement programs: administration of aid clarified -  Act 74

Fraud by W-2 participants: notification to DCF and DHS of date program established and amounts recovered; use of moneys set [Sec. 489, 494, 1257-1262, 1263-1265, 1266, 9308 (2), (2f)] -  Act 28

Gaming economic diversification program reduction re grants to Oneida Small Business Inc., Project 2000, and Northwest Regional Planning Commission repealed; grant to Oneida Seven Generations Corporation from funds not disbursed from certain grants, matching funds required [Sec. 214, 3030, 3031, 9110 (16i)] -  Act 28

Income maintenance: federal funding adjustments; FoodShare and tribal funding provisions [Sec. 362p, r, 1371p-s, 9422 (13x)] [1371r — partial veto]  -  Act 28

Indian Child Welfare Act (ICWA) jurisdictional provisions and minimum standards for Indian child custody proceedings incorporated into Children's Code provisions re CHIPS, TPR, adoption, and the Juvenile Justice Code re JIPS  -  Act 94

Indian juvenile out-of-home placements: funding from tribal gaming revenue [Sec. 319e, 586v, 3334p]  -  Act 28

Indian juveniles adjudicated delinquent: moneys for reimbursement for unexpected or unusually high-cost out-of-home care placements limited to adjudications by tribal courts  -  Act 233

Indian tribe or band member placement in a mental health treatment facility: reimbursement of unexpected or unusually high-costs from Indian gaming receipts; sunset provision  -  Act 318

Integrated service programs for children with severe disabilities expanded to cover children and their families involved in two or more systems of care, name changed to ``initiatives to provide coordinated services for children and families"; definitions, Indian tribes, and funding provisions  -  Act 334

Lac du Flambeau band of Lake Superior Chippewa: DNR payment revisions; requirement re fishery management on the reservation [Sec. 288, 686-694] -  Act 28

Municipality's highways: transfer of jurisdiction and ownership to American Indian tribe or band or agency of the U.S. government on behalf of a tribe or band permitted; dispute resolution procedure and public use re vehicular traffic provisions -  Act 231

Native American Tourism of Wisconsin: annual grant from Tour.Dept required [Sec. 817] -  Act 28

Race-based team names, nicknames, logos, and mascots used by schools: complaint procedure established; State Superintendent and DPI duties specified -  Act 250

Relief block grant program eliminated to reflect implementation of BadgerCare Plus Childless Adults demonstration project [for section numbers, see entry under ``Public assistance"]  -  Act 28

Tribal and state, county, or municipal law enforcement agencies: mutual assistance provisions created; DOJ duties  -  Act 264

Tribal court: discretionary transfer of cases (Wis.Stats, s.801.54), 7/1/09 [SCO no.07-11A] -  SCO

Tribal court: rule governing discretionary transfer of cases, 7/31/08 [SCO no.07-11] -  SCO

Tribal elderly transportation grant program created; funding from Indian gaming receipts [Sec. 294, 579, 587, 1938]  -  Act 28

Tribal gaming receipts appropriation re high-cost out-of-home placements of Indian children by tribal courts [Sec. 478j, 586t, 979v] -  Act 28

Tribal lands withdrawal from Managed Forest Land Program [Sec. 1872g, r] [1872r — partial veto]  -  Act 28