Acts Index

Military instruction counts toward initial training requirement re application for credential issued by DSPS, a board under DSPS, or other specified credential; demonstration provision  -  Act 120

imprisonment Imprisonment, see Prison

incinerator Incinerator, see Solid waste management

income maintenance Income maintenance, see Public welfare

income tax Income tax, see also Corporation — Taxation

County fair association employee wages: income tax withholding exemption revised -  Act 131

Health savings account: adopting Internal Revenue Code provisions for state income and franchise tax purposes  -  Act 1

Income tax deferral for long-term Wisconsin capital assets provisions created; JSCTE appendix report [Sec. 1764, 2863] -  Act 32

School board and public library board permitted to transfer certain donations to charitable organizations exempt from federal income tax or community foundation under set conditions  -  Act 163

income tax _ credit Income tax — Credit, see also Homestead credit

Angel investment tax credit program revisions re qualified new business venture certification; angel investment or early stage seed tax credit does not have to be paid back if investment is held for less than 3 years and is worthless  -  Act 213

Dairy and livestock farm investment credit extended -  Act 15

Dairy cooperative member may claim the dairy manufacturing facility investment credit in the taxable year after the expenditure is made; credits shall be added to claimant's income under set conditions -  Act 237

Dairy manufacturing facility investment credit changed from annual to continuing [Sec. 772] -  Act 32

Dairy manufacturing facility investment credit: transferred to DATCP and dairy cooperatives allowed to claim [Sec. 772d, 1822d, 1826d, 1959d, 1963d, 2071d, 2075d, 3369, 9341 (1)] -  Act 32

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114]  -  Act 32

EITC: percentage of federal credit that may be claimed changed [Sec. 1883, 1884] -  Act 32

Film production services tax credit application fee revised -  Act 67

Film production tax credit administration transferred from Comm.Dept to Tour.Dept [Sec. 1874-1877, 2004-2007, 2115-2118, 3368] -  Act 32

Health savings account: adopting Internal Revenue Code provisions for state income and franchise tax purposes  -  Act 1

Internal Revenue Code: recent changes adopted re tax credit bonds, Roth IRAs, annuity contracts, and long-term care annuities [Sec. 1752n-1753d, 1889p-1891d, 1896n-1897d, 2012n-2013d, 2013n-2014d] -  Act 32

Jobs tax credit changed from annual to continuing appropriation [Sec. 771, 9441 (1)] -  Act 32

Jobs tax credit: maximum allocation increased -  Act 88

Qualified production activities credit created re manufacturing property and agricultural property [Sec. 1755g, 1881n, 1887d, 1889n, 1896f, 2011d, 2012d, 2013f, 2015e, 2122d, 2123d, 2184n] -  Act 32

Qualified production activities credit: technical changes -  Act 232

Relocated business credit created; DOR duties -  Act 3

TANF funding increase to support EITC -  Act 10

TANF funding increase to support EITC -  Act 13

Unemployed disabled veterans: income and franchise tax credits for hiring created -  Act 212

income tax _ deduction Income tax — Deduction, see also Corporation — Taxation

Capital gains from Wisconsin-source assets: income tax exclusion; WEDC and DOR duties; JSCTE appendix report [Sec. 1754, 1761, 1763, 1866, 2862] -  Act 32

College savings programs and College Savings Program Board transferred to DOA from Office of the State Treasurer; certain family members who are not account members allowed to contribute and claim deductions [Sec. 74, 75-77, 207, 208, 758-766, 868, 904-907, 1756-1760, 3491, 3492, 9149 (1), 9341 (5f)] -  Act 32

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report -  Act 49

Jobs creation income and franchise tax deduction created -  Act 5

Public affairs network loan guarantee program created in WHEDA re broadcasting proceedings of the Legislature; income tax exemption [Sec. 1755d, 1896d, 2015d, 2840m, 2846c-r] -  Act 32

Relocated business credit created; DOR duties -  Act 3

income tax _ rate Income tax — Rate

Tax rate increases in certain cases: two-thirds vote required; statewide advisory referendum provision  -  Act 9

income tax _ refund Income tax — Refund

DOR duties re administering taxes or fees revised re assessments, penalty for negligence, Tax Appeals Commission rulings, petition for declaratory ruling, petition to adopt a standard by rule, inspection of tax returns or claims, and prohibiting class action lawsuits against the state in certain cases; 2013-15 budget proposal provision re relying on past audits  -  Act 68

income tax _ return Income tax — Return

American Red Cross, Badger Chapter: income tax checkoff created [Sec. 635d, 752, 1889e, 2894s, 9341 (3u)]  -  Act 32

Individual income tax checkoffs limited; breast and prostate cancer research checkoffs changed to a cancer research checkoff -  Act 222

Special Olympics Wisconsin, Inc.: individual income tax checkoff created -  Act 76

indian gaming and compacts Indian gaming and compacts

Environmental fund: obsolete appropriation eliminated re Indian gaming receipts [Sec. 747, 886]  -  Act 32

Indian tribe or band member placed in a mental health treatment facility: sunset removed re reimbursement of unexpected or unusually high-costs from Indian gaming receipts [Sec. 635j, 747c] -  Act 32

indians and tribal issues Indians and tribal issues

Child abuse and neglect prevention grants: portion allocated to counties, private agencies, or Indian tribes that have not previously received grants [Sec. 1342e, f]  -  Act 32

DRL name changed to Department of Safety and Professional Services (DSPS) and some Comm.Dept functions transferred; certain unfair trade practice rules transferred from DATCP; administration of laws re erosion control at commercial building construction sites transferred from DNR; technical assistance for American Indian economic development; manufactured housing rehabilitation and recycling program transferred from Comm.Dept; DOA provisions [for section numbers and vetoes, see entry under ``Reorganization of state government"] -  Act 32

Epinephrine auto-injector: pupil permitted to possess with written approval; civil liability immunity provision  -  Act 85

Identification requirement for voting in elections created, ``proof of identification" and noncompliant REAL ID provisions; use of corroborating electors to verify residence discontinued; DOT ID card fee may be waived and obtaining a card without a photo for religious reasons; special voting deputies to certain adult family homes and residential care apartment complexes permitted; GAB public informational campaign; signature requirement re voting in person; durational residency requirement increased; straight party ticket eliminated; deadline for late registration and absentee voting in person changed; GAB special registration deputies discontinued; voter registration information and list revisions; proof of residence modified re university, college, and technical college student IDs -  Act 23

Income maintenance administration unit: DHS to establish and administer programs in all counties; multiconsortia created with contracts, tribal governing body, and transfer of county employees provisions; cemetery, funeral, and burial expenses program modified; LAB audit required; incentive program for local fraud detection created and JCF approval required [for section numbers, see entry under ``Health Services, Department of — Supportive living and treatment"]  -  Act 32

Indian tribe or band member placed in a mental health treatment facility: sunset removed re reimbursement of unexpected or unusually high-costs from Indian gaming receipts [Sec. 635j, 747c] -  Act 32

Parent with legal custody of a child: power of attorney to temporarily delegate certain powers to another person permitted; provisions for organizations that facilitate designations including criminal history search and child abuse reporting; foster home license exemption, Indian child, and juvenile court jurisdiction provisions; DCF rule requirements -  Act 87

Race-based team names, nicknames, logos, and mascots used by schools: school district may delay compliance with order to terminate use of [Sec. 2476p, r] -  Act 32

Subsidized guardianship revisions [Sec. 660s, 667e, 1321j-n, 1330s-1332y, 1333n, p, 1334c, 1335c, e-k, 1336c, 1337c-1339f, 1341r-w, 1376n-1377f, 3526gm, h, q, 9108 (1u)] -  Act 32

Voter registration at high schools and certain tribal schools: requirement and procedures deleted  -  Act 240

indigents Indigents, see Medical assistance; Public defender

individual retirement account _ira_ Individual retirement account (IRA), see Retirement — Private plans

industrial development Industrial development, see also Business

Administrative rule revisions re state agency authority to promulgate and implement standards, gubernatorial approval, economic impact analysis, legislative review of proposed rules, JCRAR duties, and venue in judicial review actions and in actions against the state -  Act 21

Development opportunity zone in the City of Beloit created -  Act 37

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114]  -  Act 32

Economic development tax credit program: credits allocated by Comm.Dept increased; JCF approval required  -  Act 4

Enterprise zones: number Comm.Dept may designate increased with rural zone requirement; business tax credits and economic need consideration provisions -  Act 26

Income tax deferral for long-term Wisconsin capital assets provisions created; JSCTE appendix report [Sec. 1764, 2863] -  Act 32

Phosphorus and shoreland zoning rules: economic impact analysis and report required [Sec. 9135 (3f)] [partial veto]  -  Act 32

Qualified production activities credit created re manufacturing property and agricultural property [Sec. 1755g, 1881n, 1887d, 1889n, 1896f, 2011d, 2012d, 2013f, 2015e, 2122d, 2123d, 2184n] -  Act 32

Qualified production activities credit: technical changes -  Act 232

Recycling and renewable energy fund renamed the economic development fund, recycling surcharge renamed the economic development surcharge, recycling tipping fee deposits revised, environmental fund provision [Sec. 374, 376, 382, 577n-578, 600, 602, 603, 628, 712, 753, 867, 887b, 891-894b, 2132, 2177, 2184, 2185-2187, 2984, 2985b] -  Act 32

Technical education high school diploma: school board authorized to grant; credits, industry-recognized certifications, and DPI provisions -  Act 156

Tort reform: actions against manufacturers, distributors, sellers, and promoters of a product; strict liability; noneconomic damages limited; punitive damages; frivolous claims; health care service reviews confidentiality; use of health care reports or employee statements; hospital quality indicators reporting; expert and lay witness testimony; crimes of abuse, homicide, or negligence re health care providers and treatment or residential care facilities in specified cases  -  Act 2

WHEDA economic development activities revised, WEDC provision -  Act 214

Wisconsin Economic Development Corporation (WEDC) created; Comm.Dept and LAB duties, public employee and WRS provisions, reports required [partial veto]  -  Act 7

Zinc air button cell battery: sales of prohibited unless certified by DATCP; forfeiture and definition provisions  -  Act 201

infant testing Infant testing, see Maternal and infant care

inflation Inflation

Expenditure Restraint Program payments: inflation factor reset [Sec. 2195, 9341 (2)] -  Act 32

information system or technology Information system or technology, see Data processing

injunction Injunction, see Court — Procedure

injured patients and families compensation fund Injured Patients and Families Compensation Fund, see Medical malpractice

inmate Inmate, see Prison

insurance Insurance, see also Unemployment insurance; Worker's compensation

Combined reporting: net business loss carry-forward offset, ``pre-2009" provision [Sec. 1893, 1894d, 1897r, s, 2015f, g] [1894d — partial veto] -  Act 32

GIB long-term care insurance options: provision that an insurer request a policy be offered removed [Sec. 1144, 1145, 1160] -  Act 32

Jobs creation income and franchise tax deduction created -  Act 5

OCI general program appropriation lapse re examination costs [Sec. 493c, 3466r] -  Act 32

insurance _ agent Insurance — Agent