Wisconsin Legislature: Indian gaming and compacts

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127-1136, 1151, 9338 (13), (14), (15)] - Act 59

Internal Revenue Code updates adopted; exclude from taxable income distribution from IRA to charitable organization [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 1160d, 9338 (1)] - Act 59

Net operating and business loss carry-forward and carry-back [Sec. 1024, 1083, 1108, 1152, 9338 (10)] - Act 59

Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - Act 59

Tax law changes re evidentiary standard to prove transaction has economic substance, reliance by taxpayer on past audits, IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes - Act 231

income tax _ creditIncome tax -- Credit

Business development tax credit: WEDC may exceed annual limits under set conditions and with JCF approval; early stage business investment program provision [Sec. 1035x, 1040g, p, 1083x, 1086m, 1108x, 1111m, 1774e-k, 1779m, n] - Act 59

Credit for taxes paid to other states revised [Sec. 1044p-u, 9338 (3t)] - Act 59

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Act 270

Employer contributions to employee’s college savings account: individual and corporate income and franchise tax credits created - Act 197

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1775m] [1775g -- partial veto] - Act 59

Historic rehabilitation tax credit: limit on amount WEDC may certify increased - Act 280

Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - Act 176

Research income and franchise tax credits made partially refundable [Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - Act 59

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - Act 59

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - Act 59

Working families tax credit sunset [Sec. 1041e] [vetoed] - Act 59

income tax _ deductionIncome tax -- Deduction, see also Capital gains tax; Corporation -- Taxation; Homestead -- Exemption

Adoption expenses re other states and countries: income tax subtraction modified to include [Sec. 1016v, 9338 (13i)] - Act 59

Alternative minimum tax repealed [Sec. 1035m-p, 1036e-1037be, t, 1038m-r, 1040e, h, 1041s, 1050p-u, 1051g-1052u, 1088u, 1113u, 1125s, 1162m, n, 9338 (13p)] [1052e -- partial veto; 1036h-1037be, t -- vetoed] - Act 59

Internal Revenue Code updates adopted; exclude from taxable income distribution from IRA to charitable organization [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 1160d, 9338 (1)] - Act 59

Itemized deductions credit for nonresidents: calculation modified [Sec. 1039, 9338 (12)] - Act 59

Olympic, Paralympic, and Special Olympics medals won by individuals: income tax exemption for value of and any payments from the U.S. Olympic Committee or Special Olympics Board of Directors [Sec. 1023s, 9338 (16c)] - Act 59

income tax _ rateIncome tax -- Rate

Highway projects funded with federal money and transfers of state and federal funding between highway programs, competitive bidding provision; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - Act 368

income tax _ refundIncome tax -- Refund

Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - Act 59

indexationIndexation, see Public works

indian gaming and compactsIndian gaming and compacts

Tribal gaming receipts appropriations consolidated re unusually high-cost of out-of-home placements and subsidized guardianships of Indian children [Sec. 395, 396, 460, 2246] - Act 59

Youth wellness center: allocation from Indian gaming receipts to American Indian tribes for feasibility study and business plan [Sec. 454, 455, 9101 (10), 9401 (5)] - Act 59

indians and tribal issuesIndians and tribal issues

Battery or threats to cause harm to a tribal judge, prosecutor, or law enforcement officer: criminal penalties expanded to include - Act 352

Burial site preservation: WHS duties for recording a site in a catalog revised and procedure for contesting a decision created; contiguous land, interested persons, real estate disclosure, Burial Sites Preservation Board, and disposition of remains determined to be of tribal descent provisions; report required - Act 222

Child abuse and neglect prevention services: DCF to allocate certain TANF funding for grants to counties, nonprofit organizations, and tribes - Act 254

DCF grants to support foster parents and children created, report required - Act 260

Drug trafficking, evidence-based substance abuse prevention, family and juvenile treatment courts, and drug treatment for inmates of county and tribal jails: grant programs established; DOJ, DHS, DCF duties; search warrant based on sworn affidavit or complaint provision - Act 261

Early College Credit Program: excluding certain college-level courses offered to high school pupils - Act 307

Emergency administration of opioid antagonist to pupils and other persons appearing to overdose: civil liability for school bus operator, employees and volunteers of public, private, and tribal schools, and college residence hall director; calling 911 provision - Act 29

Family treatment court and juvenile treatment court grant programs created; DCF report required - Act 202

Grant programs administered by DPI combined re peer review, AODA programs, tribal language revitalization, and 4-year-old kindergarten [Admin.Code PI 16 (title), 16.01, 16.02, 16.03, 16.04, 32 (title), 32.01, 32.02, 32.03, 32.04, 38 (title), 38 subch. I, II, and III, 38.01, 38.02, 38.03, 38.04, 38.05, 38 subch. IV (title), V (title), and VI (title), 39 (title), 39.01, 39.02, 39.03, 39.04] - Act 93

Huber release permitted for probationers confined in tribal jail, county jail, or county house of correction on probation violation, conditions set - Act 199

Juvenile correctional facilities: DOC to establish one or more Type 1 juvenile correctional facilities; closure of Lincoln Hills School and Copper Lake School and conversion of facilities to an adult correctional facility; counties authorized to establish secured residential care center for children and youth; supervision of certain juveniles transferred from DOC to county departments; Juvenile Corrections Study Committee created; Juvenile Corrections Grant Committee created re costs of establishing secured residential care centers, JCF provision; youth aids funding revisions; expand Mendota Juvenile Treatment Center; DOC employees, reports, and sunset provisions - Act 185

Mental health and developmental disabilities facilities and services: DHS to consult county and tribal human services departments re certain unencumbered amount [Sec. 744av] [vetoed] - Act 59

Personal electronic computing devices grant program created for schools to provide devices for pupil use, sunset provision [Sec. 208e, 1482f] - Act 59

School Safety, Office of, created in DOJ; school safety plan provisions including on-site assessment by law enforcement and annual drills; mandatory reporting of threats of violence; DOJ grants for school safety; open enrollment program expired provision eliminated; 2017 WisAct 107 tuberculosis screening requirement correction; expired or outdated DPI reporting requirements eliminated; reports and penalty provisions - Act 143

Treatment and diversion (TAD) grants expanded to include tribes - Act 351

Tribal gaming receipts appropriations consolidated re unusually high-cost of out-of-home placements and subsidized guardianships of Indian children [Sec. 395, 396, 460, 2246] - Act 59

Tribal ID cards accepted as proof of residence for various purposes - Act 226

Tribal judges and elected tribal officials added as persons who may make special visits to correctional institutions [Admin.Code DOC 309.10] [Sec. 2265u] - Act 59

Tribal language revitalization grants: Head Start agency permitted to apply for [Sec. 216, 1483] - Act 59

Veteran services: remove reimbursable basis to DVA grants awarded to counties and tribes [Sec. 415, 740-744] - Act 59

Wisconsin Grant formula modifications, JCF provision [Sec. 600m, 628m, 704n-nr] - Act 59

Work release for county jail, county houses of correction, and certain tribal jail inmates permitted - Act 89

Youth Options Program renamed Early College Credit Program with revisions; part-time Open Enrollment Program restored with exceptions; private school provisions and DPI duties [Sec. 209, 210, 400, 629, 630, 631, 633, 1396, 1465, 1471, 1473, 1536-1576, 1635, 9135 (1p), 9435 (1p), (1q)] - Act 59

Youth wellness center: allocation from Indian gaming receipts to American Indian tribes for feasibility study and business plan [Sec. 454, 455, 9101 (10), 9401 (5)] - Act 59

indigentsIndigents, see Public defender

individual retirement account _ira_Individual retirement account (IRA), see Retirement -- Private plans

industrial developmentIndustrial development, see also Business

Administrative rules and rule-making procedures: various changes - Act 57

Brownfields: remediating contaminated land; pilot program for manufacturing facilities re stationary source air pollution controls; tax deeds; ERTID changes; property assessed clean energy loans for revitalization projects; neighborhood improvement districts (NID) and business improvement districts (BID) provisions; state trust fund loans to municipalities - Act 70

Business development tax credit: technical correction [Sec. 1078m] - Act 59

Claims for refundable enterprise zone, business development, and electronics and technology manufacturing zone tax credits; WEDC duties [Sec. 481m, 1036h-1038h, 1082m, 1085ba-1086h, 1110ba-1111h, 1769v, 1779L, 1783L-q, 9150 (3t)] [1037d, i, 1038g, 1085d, i, 1086g, 1110d, 1111g, 1779L -- partial veto; 1036h, Lm, 1037bc-be, e-h, t-w, 1038h, 1085ba-be, e-h, 1086f, h, 1110ba-be, 1110e-1111f, h, 1769v, 1783L-q, 9150 (3t) -- vetoed] - Act 59

Electronics and information technology manufacturing zone and tax credits: WEDC authorized to create; provisions re TIDs, sales tax exemption, environmental impact statements, wetlands and waterways permits, PSC certificates and market-based rates, grants to local governments, county bonding, town incorporation as city or village, and DNR oversight; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA; electronics manufacturing small business development director in WEDC; worker training and employment program and annual report; appeal of decisions relating specifically to the zone; job creation threshold; LAB audit required [partial veto] - Act 58

Fabrication laboratories: WEDC grants [Sec. 1771s, 9150 (3f)] - Act 59

Fabrication laboratory grants: WEDC loan to nonprofit organizations to assist school districts to initiate [Sec. 9150 (3i)] - Act 59

Frozen foods manufactured at a retailer's off-site facility: sales and use tax exemption created, conditions specified [Sec. 1187] - Act 59

Iron and steel slag managed as an item of value is not included in definition of ``solid waste”; use of unencapsulated slag prohibited near a residential dwelling or school or daycare facility without DNR approval - Act 285

Renewable resource credits: heat that is a byproduct of manufacturing processes and used as thermal energy is eligible - Act 53

Research income and franchise tax credits made partially refundable [Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - Act 59

Talent attraction and retention initiatives: WEDC to work with state agencies to develop and implement - Act 318

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - Act 59

information policy and technology, joint committee onInformation Policy and Technology, Joint Committee on, see Legislature -- Information Policy and Technology, Joint Committee on

information system or technologyInformation system or technology, see Data processing

injunctionInjunction, see Court -- Procedure

inmateInmate, see House of correction; Jail; Prison

insuranceInsurance, see also Unemployment insurance; Worker's compensation

City and village officials: requirement to execute and file an official bond modified; insurance policy required if official bond is not - Act 51

Discovery procedure changes in court proceedings; class action procedural requirements; certain civil action statute of limitations revised; DOR and third-party audits re unclaimed property; interest rates for overdue insurance claims - Act 235

Financial institution information disclosed to a Federal Home Loan Bank; injunctions against a Federal Home Loan Bank; periodic examinations of financial institutions by Division of Banking and Office of Credit Unions; limit on savings bank loans to one borrower; interest on residential mortgage loan escrow accounts; security of public deposits; capital reduction by state banks; insurance company liquidation proceedings; and exemption from overtime pay requirements for outside salespersons [Admin.Code DWD 274.04] - Act 340

Model Unclaimed Life Insurance Benefits Act implemented re requiring insurers to compare their records to the federal Social Security Administration’s Death Master File - Act 192

National Conference of Insurance Legislators: annual membership dues appropriation [Sec. 2212m] - Act 59

OCI changes re corporate governance annual disclosure, nondisclosure of information, medical malpractice report, the Wisconsin Compensation Rating Bureau membership, and emergency rules - Act 313

insurance _ agentInsurance -- Agent

Nonresident insurance agent appointment fees [Sec. 2212g, 9424 (3f)] - Act 59

insurance _ commissioner, office ofInsurance -- Commissioner, Office of

Domestic surplus lines insurer provisions created; certificate from OCI required - Act 16

Information technology functions and FTE positions transferred from OCI to Division of Enterprise Technology in DOA [Sec. 9124 (1), 9424 (1)] - Act 59