Subject Index

Digitized images of applicants for driver's licenses and ID cards authorized -  AB557

Hologram and magnetic strip on driver's licenses and ID cards required -  AB194

Machine-readable ID cards for MA recipients: system operation date changed [Sec. 2991] -  AB150

Social security number requirement waived re applications for driver's license or ID cards -  AB85

Social security number requirement waived re applications for driver's license or ID cards -  AB225

ignition interlock device Ignition interlock device, see Motor vehicle — Equipment

ilif _investment and local impact fund_ ILIF (Investment and local impact fund), see Mine and mining

illegitimacy Illegitimacy, see Nonmarital child

illiteracy Illiteracy, see Literacy

immigration Immigration

Citizenship or immigration status of W-2 applicants -  AB591

Citizenship or immigration status of W-2 applicants -  SB359

Plea of guilty or no contest: grounds for withdrawal re possible immigration consequences revised - AB862

Statutes repealed re Board of immigration, cat licenses, stray animal appraisal, urinal flushing devices and cigar manufacturing below ground floor -  AB1000

immunization Immunization, see Vaccination

impact statement Impact statement, see Bills, Legislative; Environmental protection

implied consent Implied consent, see also Drunken driving

``Alcohol concentration" definition standardized re BAC -  AB985

``Alcohol concentration" definition standardized re BAC -  SB573

Alcohol concentration: prohibited level set for certain vehicle operators; chemical tests and applicable levels for other intoxication offenses (including firearm violations) revised  - SB605

Alcohol testing before issuance of citation: court decision codified -  SB570

Alcohol testing of public school students permitted; pupil suspension or expulsion authorized [A.Sub.Amdt.1: further revisions, written policies re discipline required; A.Amdt.1: discipline provision; A.Amdt.5 (pt.2): written policies re treatments required] -  AB718

ATV, motor vehicle and snowmobile operation: age for zero BAC raised to 21 -  AB181

Boating laws revised re intoxicated boating, absolute sobriety, safety certificates, operation by minors, speed limits, corrective lenses, night operation, personal watercraft and water skiing; DNR to promulgate model ordinance for local regulation of inland lakes -  AB439

OWI by person with 3 or more convictions: absolute sobriety required -  AB153

OWI by person with 5 or more offenses in 10 years: penalties increased -  SB431

Traffic regulation cases requiring forfeiture: appeals limited -  AB465

impoundment Impoundment, see Forfeiture

incest Incest, see Sex crimes

incidental taking of endangered species Incidental taking of endangered species, see Natural resource

incinerator Incinerator, see Solid waste management

income tax Income tax

Internal revenue code redefined re income and franchise taxes; earned income tax credit and military personnel tax benefit provisions -  AB1097

Internal revenue code redefined re income and franchise taxes; earned income tax credit and military personnel tax benefit provisions -  SB674

Internal revenue code update [A.Sub.Amdt.1: Sec. 1987m, 3373b-k, w, 3393m, 3396b-r, 3399g-k, 3404c, e-s, 3406v, 3412m, 3528m, p, 9348 (8x)] -  AB150

Tax burden study by DOR and LFB required -  AB12

Tax liability of formerly married persons -  AB602

Tax technical changes re nontaxable income, corporate and franchise returns, entertainer wages, withholding, delinquency, sales or use taxes, DOR sampling, depository assessments and filing of late or extended returns [A.Sub.Amdt.1: further revisions, depository assessments provision removed, sampling limited to fuel taxes] -  AB775

Toll-free telephone line for income tax questions: DOR required to establish -  AB455

UC law revisions re benefits, tax changes, cooperative sickness care associations, appeals and hearings, wage concealment and evidence of social security number  - AB651

UC law revisions re benefits, tax changes, cooperative sickness care associations, appeals and hearings, wage concealment and evidence of social security number  - SB390

WRS put in compliance with federal internal revenue code re beneficiaries and maximum benefit and contribution limits - SB449

income tax _ credit Income tax — Credit, see also Farmland preservation; Homestead credit

Adoption expenses: nonrefundable individual income tax credit created [original bill only] -  AB78

Adoption expenses: nonrefundable individual income tax credit created -  SB44

Corporations, service corporations and limited liability companies: laws revised and expanded [A.Amdt.2: DFI substituted for Secretary of state; A.Amdt.3: ``business entity" and ``business representative" definitions created; A.Amdt.4: withdrawal from limited partnerships revised; S.Amdt.1: real estate transfer fee provision removed] -  AB923

Corporations, service corporations and limited liability companies: laws revised and expanded - SB558

Development opportunity zone in the city of Eau Claire created - AB265

Development opportunity zone in the city of Eau Claire created - SB122

Development zone: program, tax and job credits revised [A.Sub.Amdt.1: further revisions, research credit added, provisions re day care, environmental remediation and W-2]  - AB1033

Development zone: program, tax and job credits revised -  SB636

Development zone tax credit program changes [Sec. 3378-3381, 3400-3404, 3408-3412, 3421, 9348 (6); original bill only] -  AB150

Development zone tax credit program changes -  SB200

Earned income tax credit advance payment [A.Sub.Amdt.3] -  AB591

Earned income tax credit: new method of calculating created [Sec. 3383-3393; A.Sub.Amdt.1: further revisions, 3382m, 3383m, deletes 3385-3387, 3389, 3390]  - AB150

Elderly program funding re COP, BOALTC, the guardianship grant program and Alzheimer's disease training and information grants; tax credit provision [A.Sub.Amdt.1: further revisions; S.Sub.Amdt.1: further revisions, tax credit provision removed] -  AB739

Environmental remediation: income and franchise tax credits extended -  SB611

Fuel and electricity used in manufacturing: credit for sales and use taxes extended re tax-option corporations  - AB761

Fuel and electricity used in manufacturing: credit for sales and use taxes extended re tax-option corporations  - SB467

Internal revenue code redefined re income and franchise taxes; earned income tax credit and military personnel tax benefit provisions -  AB1097

Internal revenue code redefined re income and franchise taxes; earned income tax credit and military personnel tax benefit provisions -  SB674

Personal exemptions tax credit for certain dependents increased - AB366

School property tax credit calculation revised [Sec. 3382, 9348 (9); deleted by A.Amdt.26 to A.Sub.Amdt.1]  - AB150

Traffic and municipal violations: DOR authorized to offset unpaid judgements against income tax refunds  - AB342

Wood energy producers' income and franchise tax credit created - AB766

income tax _ deduction Income tax — Deduction, see also Homestead credit; Soldier — Exemption from taxation

Adoption expenses: tax exemption created [A.Sub.Amdt.1] -  AB78

Campaign finance and lobbying revisions; persuasive telephoning restrictions -  AB936

Campaign finance and lobbying revisions; persuasive telephoning restrictions -  SB12

Campaign finance law revisions re contribution limitations, conduits, public grants to candidates and designation on income tax form -  SB380

College tuition prepayment program created in DOA; segregated fund created [A.Amdt.5: income tax benefit provision; S.Amdt.3: Board of regents duties set]  - AB1011

Domestic abuse awareness and prevention program to be developed; income tax check-off to fund [A.Sub.Amdt.1: Sec. 817m, 1113m, 2345j, 3395e, 9348 (4q)] - AB150

HMO and LSHO tax exemptions revised [Sec. 3344, 3345, 3397, 3405, 3406, 3407, 4873, 7029, 7032, 9348 (5), 9448 (5); A.Sub.Amdt.1: further revisions, 3399f, 9348 (5m), deletes 9348 (5), 9448 (5)] -  AB150

Individual income tax brackets and standard deductions indexed for inflation -  AB1025

Mass transit expenses: income tax exemption created for certain employer-paid fringe benefits -  SB303

Medical care insurance: individual income tax exemption expanded -  SB399

Medical savings accounts by employer or self-employed persons authorized; tax exemption provided [A.Sub.Amdt.2: provisions revised and expanded, DOR and Insurance commissioner duties added, study re enactment of federal legislation; S.Amdt.1: coverage linked to medical savings account excluded from certain portability provisions]  - AB545

Medical savings accounts by employer or self-employed persons authorized; tax exemption provided  - SB383

Professional baseball park district created; provisions re bond issuance, room tax, contracting, highway improvements, surplus state land sale and LAB audit [for further revisions, see entry under: ``Milwaukee Brewers"] -  SE5 AB1

Special distinguishing registration plates re Olympic game supporter; additional annual fee made a tax-deductible contribution to certain organizations -  SB301

Tax exemption for bond interest revised [A.Amdt.26 to A.Sub.Amdt.1: Sec. 3399em, 9348 (4x); S.Amdt.116 to Engr.AB-150: further revisions, 3320p, 3321g, 3323p, 3330b, 3399er, jr, 3404jm, 3406m, 3405g-r, 9348 (4tmt), (7c), deletes 9348 (4x)] -  AB150

Tax technical changes re nontaxable income, corporate and franchise returns, entertainer wages, withholding, delinquency, sales or use taxes, DOR sampling, depository assessments and filing of late or extended returns [A.Sub.Amdt.1: further revisions, depository assessments provision removed, sampling limited to fuel taxes] -  AB775

Viatical settlements and contracts: standards and requirements established; income tax exemption provided  - AB1020

Viatical settlements and contracts: standards and requirements established; income tax exemption provided  - SB621

Wisconsin election campaign fund income tax check-off [A.Amdt.26 to A.Sub.Amdt.1: Sec. 1153s, 3393w, 3395c, 9348 (4t); deleted by S.Amdt.116 to Engr.AB-150]  - AB150

income tax _ delinquent Income tax — Delinquent

Credential renewal procedures revised; nonrenewal for tax delinquency [A.Amdt.26 to A.Sub.Amdt.1: Sec. 3422m, 6472g, j, 6567j-L, 6572b, c, 6605b-y, 6606c-6608y, 6616c-w, 6618m, 6620b-f, 9347 (3b); A.Amdt.3 to A.Amdt.26: deletes 6605b-y, 6606c-6608y, 6616c-w, 6618m, 6620b-f]  - AB150

Credential renewal procedures revised; nonrenewal for tax delinquency; judicial review and DOR hearing authorized  - AB642

Delinquent tax accounts: fees charged revised [Sec. 3438, 9148 (2), 9448 (1)] -  AB150