2013 Acts Index

Commercial quadricycle: definition, ordinance allowing consumption of alcohol beverages on, and prohibiting driver from consuming alcohol, penalty provisions - Act 106

OWI penalties for seventh or subsequent conviction revised, causing injury and operating a commercial motor vehicle provisions; phlebotomists authorized to draw blood for alcohol and controlled substance testing; JRCCP report - Act 224

inattentive driving Inattentive driving, see Motor vehicle -- Regulation

income maintenance Income maintenance, see Public welfare

income tax Income tax, see also Corporation -- Taxation

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - Act 54

Economic development surcharge eliminated for farming, partnerships, and individuals [Sec. 1501d-s, 9337 (2u)] - Act 20

Entertainer surety bond revised; travel expenses provision - Act 349

Gain from small business stock: federal tax treatment adopted [Sec. 1297h, 1298n, s, 1453e] - Act 20

Interest rate on tax overpayments or underpayments modified [A.Sub.Amdt.1: Sec. 1440e, 1444d, 1500f, j, 1508r, 1896w, 1897h, j, 1961n, 9337 (4i)] - Act 20

Internal Revenue Code changes adopted re retirement plans, health care spending, pension funding, and related expenditures; JSCTE appendix report [Sec. 1288-1297, 1353-1372, 1374-1383, 1399-1408, 1409-1418] - Act 20

Net operating loss provisions revised [Sec. 1304h, he, 9337 (4d)] - Act 20

Single-owner entities disregarded as separate entities for income tax purposes: sales and use tax provisions apply to room tax, local food and beverage tax, local rental car tax, and state rental vehicle fee [Sec. 1277, 1502, 1503, 1504, 9437 (3)] - Act 20

State agencies to share specified data with DOR for debt collection and state tax purposes; confidentiality provision [Sec. 733, 940, 1218, 1278, 1718, 1721, 2164, 2165] - Act 20

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, depletion, carry-back and carry-forward of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Act 145

WRS benefits and administration updated to conform to the Internal Revenue Code; JSCRS appendix report [Sec. 696-698, 700-704, 707-709, 710, 712, 717, 718, 720-725, 732, 734-736, 739-745, 750-752, 754, 755-758] - Act 20

income tax _ credit Income tax -- Credit, see also Farmland preservation

Angel investment tax credits: limit on total amount all taxpayers may claim eliminated [Sec. 1344, 1457] - Act 20

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - Act 54

Electronic medical records: income and franchise tax credits health care providers may claim for hardware or software sunsetted [Sec. 1345, 1396, 1432] - Act 20

Fraudulent or reckless claims for EITC, farmland preservation, or homestead tax credit: the person is prohibited from filing a claim for certain number of years [Sec. 1444, 9337 (6)] - Act 20

Historic rehabilitation tax credit revised [Sec. 1348eb-ef, 1398fh-fs, 1434fg-fs] - Act 20

Jobs tax credit program eligibility clarification re net employment increase [Sec. 2062, 2064, 2067, 2068, 9350 (5)] - Act 20

Manufacturing and agriculture credit limited to tax imposed on business operations [Sec. 1345hf-k, 9337 (15d)] - Act 20

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; claimants required to get WEDC certification; DOR, WEDC, and WHS report to JCF required - Act 62

Qualified research tax credits: members of pass-through entities allowed to claim [Sec. 1298p, 1343b, c, 1348f-j, 1352d, e, 1395am, ar, 1408bg, h, 1431am, as] - Act 20

Tax credits sunsetted re relocated business, community development finance, biodiesel fuel, dairy and livestock farm, dairy manufacturing, meat processing, woody biomass, food processing plant, Internet equipment, film production, HIRSP assessment, fuel pumps, postsecondary education, water consumption, beginning farmer, research facilities, and qualified research [Sec. 1304d-f, 1331d, 1338b-u, 1344b-d, em-g, 1345b-e, 1347b-f, 1348d, e, 1383j, 1390b-u, 1395b-e, f-h, 1396b-1398f, i-L, 1419h, 1426b-u, 1431b-e, es-h, 1432b-1434f, i-L] - Act 20

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, depletion, carry-back and carry-forward of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Act 145

Veteran employment grants created, tax credits sunsetted [Sec. 375v, 1348bn, c, 1398g, h, 1434g, h, 1714d, 2366] - Act 20

income tax _ deduction Income tax -- Deduction, see also Capital gains tax; Homestead credit

College savings program income tax deduction indexed for inflation; other program revisions re deductions, withdrawals, amounts rolled over from other accounts, and authorizing any other person to contribute to an account; JSCTE appendix report - Act 227

Depreciation, depletion, amortization, and business assets: Internal Revenue Code revisions [Sec. 1297d-f, 1304g, gm, i-m, 1372b, 1383b-f, 1408b, c-g, 1419d-f, 1453d, dm] - Act 20

Patient Protection and Affordable Care Act (PPACA) premium assistance credit cannot be claimed for medical care insurance income tax deduction; JSCTE appendix report [Sec. 1299, 1302-1304, 9337 (11)] - Act 20

Primary care and psychiatry shortage grant program created in HEAB; income tax exemption provision; JSCTE appendix report - Act 128

Private school tuition: individual income tax deduction created [Sec. 1304g] - Act 20

Qualified charitable gift annuity provisions created and exemption from OCI regulation; gift annuities chapter of the statutes repealed - Act 271

Tuition expenses and mandatory student fees individual income tax subtraction: phase-out range and maximum income indexed for inflation; JSCTE appendix report [Sec. 1301] - Act 20

WHEFA bonds interest income: exemption from taxation created if person receiving the proceeds receives tax exempt proceeds from other bonds for the same purpose; JSCTE appendix report [Sec. 1298, 1373, 1419, 9337 (3)] - Act 20

income tax _ delinquent Income tax -- Delinquent

Delinquent ad valorem taxes owed by telephone companies and public utilities: DOR may use same methods for collecting delinquent income taxes [Sec. 1467, 1474] - Act 20

DOR may collect from motor vehicle fuel tax, alternate fuel tax, or general aviation fuel tax refunds for debt owed to state or municipality [Sec. 1509] - Act 20

Levy upon property for delinquent taxes may be continuous or noncontinuous [Sec. 1445-1448] - Act 20

Real or personal property obtained and sold by DOR for delinquent taxes: notification requirements revised [Sec. 1449, 1450, 9437 (6)] - Act 20

income tax _ rate Income tax -- Rate

Certification of business for capital gain deferral and exclusion transferred from WEDC to DOR, long-term deferral and Wisconsin assets deferral provisions; individual income tax rates reduced; JSCTE appendix report [Sec. 1305-1320, 1459, 2058, 2059, 2069, 9337 (12), 9450 (1)] - Act 20

Individual income tax rates reduced [Sec. 1321-1331, 1350-1352, 1438, 1439, 1440] - Act 20

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [Sec. 1460d] - Act 20

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, depletion, carry-back and carry-forward of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Act 145

income tax _ refund Income tax -- Refund

Offset cost collected from debtor by DOR re offsetting state tax refunds against federal tax obligations and state tax obligations against federal tax refunds [Sec. 1455, 9437 (5)] - Act 20

Refund setoff hierarchy established for state debt collection program and tax refund intercept program [Sec. 1451-1453, 9437 (4)] - Act 20

income tax _ return Income tax -- Return

American Red Cross, Badger Chapter: income tax checkoff modified [Sec. 347, 467, 1349, 2087, 9337 (7)] - Act 20

Income tax checkoff limitations: minimum amount of money in designations required [Sec. 1349e] - Act 20

Income tax return negligently or fraudulently filed for refund or credit: criminal and civil penalties created [Sec. 1441-1443, 9337 (5)] - Act 20

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - Act 20

Unclaimed property held by the state: publishing names and last-known address on the Internet and working with DOR to identify persons through income tax returns - Act 308

independent living Independent living, see Persons with disabilities

indexation Indexation, see Inflation

indian gaming and compacts Indian gaming and compacts

Guardianships of Indian children ordered by tribal courts: DCF may use Indian gaming receipts to reimburse for subsidized payments [Sec. 372, 892] - Act 20

indians and tribal issues Indians and tribal issues

Adoption assistance and subsidized guardianship agreements and payments revisions [Sec. 890, 891, 897, 930-932, 941-944, 9306 (3)] - Act 20

Approved tribal treatment facility to participate in the intoxicated driver program; driver safety plan, traffic safety schools, DHS, and DOT provisions - Act 246

Biological specimen for DNA analysis: individuals who must submit samples expanded; immunity from liability for certain law enforcement and DHS personnel; conditions for purging records; DNA surcharge; JLC study required; JRCCP report [Sec. 388, 390, 818, 1234, 1906-1935, 1937, 2150, 2155, 2156, 2291, 2292, 2324, 2325, 2327-2329, 2343-2344c, 2353-2358, 2360w-2362, 9126 (1), 9326 (1), 9426 (1)] - Act 20

Children: laws revised re advertising related to adoption or other permanent physical placement, delegation of parental powers for the care and custody of a child for more than one year, unauthorized interstate placements of children, and penalty provisions; JLC requested to study adoption disruption and dissolution in this state - Act 314

DVA administrative rules revisions re Board of Veterans Affairs; reimbursement of tuition at tribal colleges; documentation for eligibility to veterans homes; operation of veterans homes; eligibility and procedural requirements for home loans, personal loans, county veterans service grants, and American Indian veterans grants; and funeral honors, burial, and disinterment [Admin.Code VA 1.11, 1.18. 2 (title), 2.01, 2.02, 2.03, 2.06, 4.01, 4.08, 4.09, 4.14, 5.03, 6 (title), 6.01, 6.02, 6.03, 6.04, 6.05, 6.06, 7.05, 8.02, 8.04, 9 (title), 9.03, 12.02, 12.05, 13.01, 14.02, 15.02, 15.03, 17.04] - Act 189

DVA payments to certain state veterans organizations modified, audit provision; transportation payments to Disabled American Veterans increased; grant for operation of Camp American Legion; grants to American Indian tribes or bands for services to veterans increased [Sec. 413, 774k-783, 813, 9249 (1L), 9349 (1L)] - Act 20

Epinephrine auto-injector: plan for use of on school premises or at school-sponsored activities; definitions, conditions, and civil liability immunity - Act 239

Game taken by a tribal member on Indian land and transported off that land: requirements created; DNR duties - Act 85

Guardianships of Indian children ordered by tribal courts: DCF may use Indian gaming receipts to reimburse for subsidized payments [Sec. 372, 892] - Act 20

Individual placement and support (IPS): DHS required to establish regional centers re employment of individuals experiencing mental illness; county and tribal programs are eligible for grants; Medicaid matching funds provision - Act 131

Law enforcement services grants to the Lac Court Oreilles Band of Lake Superior Chippewa Indians repealed [Sec. 1941] - Act 20

Multi-entity initiative authorized re an agreement between a county or tribe and one or more counties or tribes to provide coordinated treatment and services to children in two or more systems of care; DHS duties [Sec. 358, 841-863, 882, 2326] - Act 20

OJA eliminated and most functions transferred to DOJ; programs for reintegrating incarcerated American Indians transferred to Corr.Dept; some homeland security programs transferred to DMA; youth diversion grant reductions [Sec. 29, 30, 37, 38, 43, 44, 161-185, 339, 382, 386, 387, 416-420, 428, 433-454, 460, 584, 615d, 1938, 1939, 1944, 1946, 1947, 2142, 2148, 2157, 2340-2342, 2345-2347, 2360, 9101 (1), 9126 (2), 9201 (1), 9208 (1)] - Act 20

Older Americans Act: payments to counties and tribes that had reductions in federal moneys from 2012 to 2013 [Sec. 9118 (2c)] - Act 20

Race-based team names, nicknames, logos, and mascots used by schools: complaint process changed; DHA and not State Superintendent to hold hearings, rules provision; school district does not have to comply with existing court order to terminate use of; school district prohibited from membership in an interscholastic athletic association that bars race-based team name, mascot, etc. - Act 115

Shelter care facility: placement of children in under a voluntary agreement permitted; DCF duties - Act 335

Summer tribal youth program established re conservation of natural resources [Sec. 286t, 500g] - Act 20

Transaction information for management of enforcement (TIME) system: requirement that DOJ submit plan to JCF re daily message volume exceeding certain limit eliminated - Act 110

Transfer of credits for core general education courses agreement between UW Board of Regents and TCS Board; provisions for tribal colleges and certain private colleges to participate; report required [Sec. 581-583, 601, 609, 610] - Act 20

Tribal family services funding modified [Sec. 369, 371, 898-908, 917, 1023] - Act 20

Veteran tribal college tuition reimbursement program established; emergency rules provision [Sec. 410, 773, 2159, 9149 (2)] - Act 20

industrial development Industrial development, see also Business; Minority enterprise; Municipality -- Planning

County property tax levy exemption for towns on Madeline Island re airport operation or maintenance or public health or economic development services under certain condition; JSCTE appendix report - Act 282

Development regulation authority of a political subdivision: revisions re approvals and use of existing requirements; definition provisions - Act 74

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - Act 54

Economic development tax credit program: total amount increased, allocation modified [Sec. 2075, 2075m] - Act 20

Economic development tax credits: authorizing transfer to another Wisconsin taxpayer, conditions specified; WEDC duties and JCF review - Act 184