Subject Index

SSN required re applications for CDL; other driver's licenses or ID cards made exempt -  AB226

SSN use re student ID number prohibited -  AB227

Underage drinking penalties and civil liability exemption re retaining proofs of age [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2903rm, 2905g, m, 9343 (1vx)] -  AB100

Underage persons convicted of certain alcohol-related offenses: penalties re suspension or revocation of operating privilege revised -  AB518

Underage persons convicted of certain alcohol-related offenses: penalties re suspension or revocation of operating privilege revised -  SB251

idr _industrial development revenue_ IDR (Industrial development revenue), see Industrial development

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

illegitimacy Illegitimacy, see Nonmarital child

immunization Immunization, see Vaccination

impact fee Impact fee, see Land use planning and control

impact statement Impact statement, see Bills, Legislative

implied consent or alcohol concentration Implied consent or alcohol concentration, see also Drunken driving

Absolute sobriety for persons under age 21 [Sec. 4166, 9349 (2); original bill only; A.Amdt.8 to A.Sub.Amdt.1: provision restored, 4165md, 9349 (5mdq)] - AB100

Absolute sobriety for persons under age 21 [Sec. 4166, 9349 (2); original bill only] -  SB77

Alcohol concentration: prohibited level set; chemical tests and applicable levels for other intoxication offenses (including firearm violations) revised -  SB75

ATV, motor vehicle and snowmobile operation: age for zero BAC raised -  AB365

BAC testing required re motor vehicle operators involved in accidents resulting in fatality or great bodily harm  - AB678

Boating laws revised re registration, titling, intoxicated boating, absolute sobriety, safety course and certificate, capacity plate and slow-no-wake area; emergency power of counties provision -  AB426

Boating laws revised re registration, titling, intoxicated boating, absolute sobriety, safety course and certificate, capacity plate and slow-no-wake area; emergency power of counties provision [S.Sub.Amdt.1: further revisions, nonmotorized boat and county emergency power provisions removed]  - SB285

Breathalyzer and BAC testing refusal hearings: municipal court allowed to hold -  AB758

Driver improvement surcharge increased; portion used to purchase and maintain breath screening instruments [Sec. 498, 597, 605, 4169, 4170, 9349 (3); A.Sub.Amdt.1: funding for training and services by state traffic patrol, 498d, 500d, 9201 (3h), deletes 498] -  AB100

Driver improvement surcharge increased; portion used to purchase and maintain breath screening instruments [Sec. 498, 597, 605, 4169, 4170, 9349 (3)] - SB77

Intoxicated boating law: absolute sobriety requirement for certain persons created; jail terms for violations increased - AB454

OWI by person with 3 or more convictions: absolute sobriety required -  AB325

OWI offense created re prohibited BAC within two hours of certain motor vehicle accidents -  AB962

OWI offense created re prohibited BAC within two hours of certain motor vehicle accidents -  SB497

OWI penalties increased re certain BAC -  SB379

OWI refusal hearing: location in county of arrest required (remedial legislation) -  AB785

OWI testing: information provided to accused by law enforcement officer revised -  AB467

impoundment Impoundment, see Forfeiture

imprisonment Imprisonment, see Prison

incest Incest, see Sex crimes

incinerator Incinerator, see Solid waste management

income tax Income tax, see also Corporation — Taxation

Capital loss carry over revised - AB852

Criminal violations of certain income and franchise tax provisions: location of trial set (remedial legislation)  - AB963

Excess distributions from passive foreign investment companies included as adjusted gross income for individual tax purposes [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2261ao, 9343 (3m)]  - AB100

Farm and farm investment losses: limit repealed [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2260t, 9343 (7m), 9443 (7m)]  - AB100

Filing and paying taxes: DOR to study alternative methods [A.Sub.Amdt.1: Sec. 9143 (2m)] - AB100

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited [A.Amdt.1: report required]  - AP8 AB5

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited -  AP8 SB5

Income tax or refund for unreported income modified (remedial legislation) -  AB963

Income tax withholding re qualified real estate agents and direct sellers: treatment federalized [Sec. 2291]  - AB100

Income tax withholding re qualified real estate agents and direct sellers: treatment federalized [Sec. 2291]  - SB77

Individual income tax brackets number and rates reduced; start of indexing for inflation delayed; bipartisan Revenue shortfall task force created -  AB632

Individual income tax system structure modified -  SB167

Individual income tax treatment of nonresidents and part-year residents: brackets prorated [A.Sub.Amdt.1: Sec. 2261f]  - AB100

Individual income tax treatment of nonresidents and part-year residents: DOR to prepare drafting instructions to change calculation of; requirements re possible further reduction of net tax [Sec. 9143 (1); original bill only]  - AB100

Individual income tax treatment of nonresidents and part-year residents: DOR to prepare drafting instructions to change calculation of; requirements re possible further reduction of net tax [Sec. 9143 (1)] -  SB77

Integrated tax system: DOR to submit plan [A.Sub.Amdt.1: Sec. 9143 (4z)] -  AB100

Internal revenue code: legislation to sunset and enactment of replacement tax code requested (memorial to Congress)  - AJR111

Internal revenue code revisions re income and franchise taxes -  AB551

Internal revenue code revisions re income and franchise taxes [S.Amdts.1 and 2: further revisions]  - SB316

Internal revenue code updates [A.Sub.Amdt.1: Sec. 2254b-k, 2256m, 2260m, 2261am, b, q, 2262n, 2265m, 2266c-h, 2269b-t, 2274b-j, 2275b, 2277d, 2280am-L, nm, p, 2281b-j, 2285b, bm, 2287m, 2317m, 9143 (2x), 9343 (9x); A.Amdt.8: technical change, 2280ar] -  AB100

Internal revenue code updates; deduction for interest on qualified education loans limited; depreciation computation; technical changes [Sec. 280, 281, 282, 288-293, 294-297, 9342 (4), (5), (6); A.Sub.Amdt.1: nonresidents and part-year residents made eligible for education loan deduction, revisions re funeral trusts and deductions for nonresident, part-year residents and dependents, 284b, d] -  AB768

Internal revenue code updates; deduction for interest on qualified education loans limited; depreciation computation; technical changes [Sec. 280-282, 288-297, 9342 (4)-(6)]  - SB436

Lottery prize: voluntary assignment and security for loan processes established; income and franchise tax provision  - AB942

Medical savings account provisions repealed [A.Sub.Amdt.1: Sec. 2332t, 4929c, 4932m, n, 5510m; A.Amdt.8: deletes 4929c, 4932m, n, 5510m] -  AB100

Nonresident gambling winnings at Native American casinos in Wisconsin: taxation of [A.Sub.Amdt.1: Sec. 281e, g, 9342 (3b)] - AB768

Reciprocity with Illinois re nonresident individual income tax  - AB633

Reciprocity with Illinois re nonresident individual income tax  - SB366

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

Adult care facilities for elderly revised re criminal history searches of certain employes and reporting of abuse, neglect or misappropriation of property by nurse's assistant; personal exemptions tax credit modified; DORL duties  - AB341

Agricultural education and environmental costs and expenses: individual and corporate income and franchise tax credits created -  AB901

BOALTC positions and certain funding increased; personal exemptions tax credit limited -  AB356

Certified capital companies program created: tax credit for certain insurers; certification and report requirements; fee and distribution provisions; Comm.Dept duties specified  - AB579

Certified capital companies program created: tax credit for certain insurers; certification and report requirements; fee and distribution provisions; Comm.Dept duties specified [S.Amdt.1: further revisions, report required, Comm.Dept FTE positions increased] -  SB333

Charities devoted exclusively to poor: income tax credit created for contributions to; DWD provision  - AB879

Child care revisions re early childhood councils, development and safety training, special needs care, low-income and at-risk funding eligibility, parental copayment, resource and referral services and W-2; loan repayment program; income and franchise tax credits -  AB388

Child care revisions re early childhood councils, development and safety training, special needs care, low-income and at-risk funding eligibility, parental copayment, resource and referral services and W-2; loan repayment program; income and franchise tax credits -  SB163

Development zones based on job creation or retention and on costs re environmental problems or brownfields created; certain existing tax credits discontinued [for section numbers and further revisions, see entry under ``Industrial development"] - AB100

Development zones based on job creation or retention and on costs re environmental problems or brownfields created; certain existing tax credits discontinued [Sec. 2261, 2262, 2263, 2265, 2267, 2274, 2275, 2276, 2277, 2279, 2280, 2285, 2286, 2287, 2288, 2358, 2401, 4500-4506, 4512-4532, 9310 (6)]  - SB77

Development zones: revisions re environmental remediation, tax and job credits, appropriation for tax benefits and first class cities -  SB86

Disabled veterans: income and franchise tax credits created re hiring of -  AB293

Disabled veterans: income and franchise tax credits created re hiring of -  SB236

Education tax credits and deduction and higher education tax deduction created [Sec. 54, 283-287, 9242 (11), 9342 (3); A.Sub.Amdt.1: educational expenses credit and deducation removed, deletes 54, 283, 285, 287]  - AB768

Education tax credits and deduction and higher education tax deduction created [Sec. 54, 283-287, 9242 (11), 9342 (3)] - SB436

Elderly person care or foster care: report and proposed legislation re tax credit for persons providing [A.Amdt.8 to A.Sub.Amdt.1: Sec. 9123 (12j)] - AB100

Elementary and secondary educational expenses: income tax exemption created -  AB717

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited [A.Amdt.1: report required]  - AP8 AB5

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited -  AP8 SB5

Individual income tax system structure modified -  SB167

Itemized deductions credit expanded -  SB522

Low-income individuals: income tax credit created for -  AB181

Low-income individuals: income tax credit created for -  SB162

Manufacturing sales tax credit for fuel [A.Sub.Amdt.1: Sec. 2262m, s, t, 2264m, 2276m-p, 2279g, 2280m, n, 2286m-p, 9343 (9z); A.Amdt.8: deletes 2279g]  - AB100

Manufacturing sales tax credit for fuel and electricity: alternative minimum tax and effective date [A.Sub.Amdt.1: Sec. 284m, p, 286m, 293p, 294p, 297p, 9342 (3e), (6t)]  - AB768

Marriage penalty tax credit created -  AB252

Marriage penalty tax credit created -  SB229