Subject Index

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

Educational expenses at postsecondary institutions: individual income tax exemption for interest paid on certain loans  - AB847

Employer provided public transportation pass: individual income tax exemption created -  SB511

Higher education costs: income tax exemption created -  SB4

Individual income tax brackets and standard deductions indexed for inflation -  AB107

Individual income tax brackets and standard deductions: inflation indexing provision -  AB412

Individual income tax rates reduced [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2261e-eo, fm, fn, 2302m, no, 9443 (3t); S.Amdt.1 to Engr.AB-100: rates reduced by 1%, indexing implemented, 2261ds-en, deletes 2261e-em]  - AB100

Individual income tax rates reduced [A.Sub.Amdt.1: Sec. 284e-im] -  AB768

Individual income tax system structure modified -  SB167

Intergenerational transfer of certain farming or business assets: income tax exclusion for capital gains [A.Sub.Amdt.1: Sec. 2261c, 9343 (1c); A.Amdt.8: penalty for sale by purchaser within 2 years of transfer, 2321m, 2332v]  - AB100

Intergenerational transfer of certain farming or business assets: income tax exclusion for capital gains  - AB315

Intergenerational transfer of certain farming or business assets: penalty for sale or disposal within certain time period revised - AB618

Intergenerational transfer of certain farming or business assets: penalty for sale or disposal within certain time period revised - AB650

Intergenerational transfer of certain farming or small business assets: income tax exclusion for capital gains  - AB212

Intergenerational transfer of farm and business assets: capital gains penalty modified [A.Sub.Amdt.1: Sec. 298s]  - AB768

Internal revenue code updates; deduction for interest on qualified education loans limited; depreciation computation; technical changes [for section numbers and further revisions, see entry under ``Income tax"] -  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

Long-term care insurance: income tax deduction created -  AB120

Long-term care insurance: income tax deduction created -  SB56

Long-term care insurance premium tax exemption [A.Sub. Amdt.1: Sec. 2261d, 2262nm] -  AB100

Medical care insurance payments: individual income tax exemption created -  SB116

Medical savings account provisions repealed [A.Sub.Amdt.1: Sec. 2332t, 4929c, 4932m, n, 5510m; A.Amdt.8: deletes 4929c, 4932m, n, 5510m] -  AB100

Pension benefits of certain teachers who taught in other states: income tax exemption created -  AB168

Pension benefits of certain teachers who taught in other states: income tax exemption created -  SB104

Rents, royalties and certain payments: reporting to DOR modified (remedial legislation) -  AB963

Severance pay: individual income tax subtraction modification created -  SB535

Special distinguishing registration plates re Green Bay Packers supporters; additional annual fee made a tax-deductible contribution to D.A.R.E. Wisconsin, Ltd.  - SB23

UC benefits exemption from income tax -  SB9

income tax _ delinquent Income tax — Delinquent

Delinquent taxes: bingo supplier, racing and pari-mutuel wagering license denied for; SSN and federal employer ID provisions [A.Sub.Amdt.1: Sec. 566bi-bn, 9301 (2e)]  - AB768

Delinquent taxes: business tax registration certificate denied or revoked for [A.Sub.Amdt.1: Sec. 305r, 307g]  - AB768

Delinquent taxes: Comm.Dept denial of certain safety licenses; SSN provision [Sec. 2575, 2576, 2578, 2612, 2613, 2982, 9310 (8), 9410 (2); original bill only]  - AB100

Delinquent taxes: Comm.Dept denial of certain safety licenses; SSN provision [Sec. 2575, 2576, 2578, 2612, 2613, 2982, 9310 (8), 9410 (2)] -  SB77

Delinquent taxes: Comm.Dept denial of certain licenses; SSN and federal employer ID provisions [Sec. 327, 9310 (1)]  - AB768

Delinquent taxes: Comm.Dept denial of certain licenses; SSN and federal employer ID provisions [Sec. 327, 9310 (1)]  - SB436

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 2496, 3728, 3786, 9304 (4), 9337 (6), 9404 (3), 9437 (6); original bill only] - AB100

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 321-324, 370-374, 465-467, 488, 489, 9304 (1), 9336 (2); A.Sub.Amdt.1: DATCP removed, 466c, 489c, deletes all sections except 489, 9336 (2)] -  AB768

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 2496, 3728, 3786, 9304 (4), 9337 (6), 9404 (3), 9437 (6)]  - SB77

Delinquent taxes: DATCP and DNR denial of agriculture and environmental licenses; SSN provision [Sec. 321-324, 370-374, 465-467, 488, 489, 9304 (1), 9336 (2)]  - SB436

Delinquent taxes: day care center, child welfare and secure facility licensing denial, nonrenewal or revocation for; SSN requirement [Sec. 153-155, 188-190, 505, 9322 (2)-(5); A.Sub. Amdt.1: further revisions, 153m-155t, 188m, 190m, deletes 153-155, 188, 190] -  AB768

Delinquent taxes: day care center, child welfare and secure facility licensing denial, nonrenewal or revocation for; SSN requirement [Sec. 153-155, 188-190, 505, 9322 (2)-(5)]  - SB436

Delinquent taxes: DFI denial or revocation of licenses; SSN provision [Sec. 375-384, 395-421, 444-450, 552, 553, 9319 (1); A.Sub.Amdt.1: further revisions, 376m, 378m, 381m-384m, 397m, 398m, 401m-405m, 409g-413m, 416m-418m, 445m-449s, 552d, 553d, deletes 375-379, 381-384, 397, 398, 402-405, 407, 409-413, 416-418, 444-449, 552, 553]  - AB768

Delinquent taxes: DFI denial or revocation of licenses; SSN provision [Sec. 375-384, 395-421, 444-450, 552, 553, 9319 (1)] - SB436

Delinquent taxes: DHFS denial, nonrenewal or revocation of certain health licenses or certifications; SSN provisions [Sec. 2005, 2006, 2011, 2016, 2019, 2020, 2028, 2037, 2040, 2047, 2053, 2056, 2058, 2060, 2063, 2071, 2091, 2099, 2103-2105, 2129, 2130, 2143-2145, 2987-2990, 9323 (11), 9423 (9); original bill only] -  AB100

Delinquent taxes: DHFS denial, nonrenewal or revocation of certain health licenses or certifications; SSN provisions [Sec. 197, 198, 200, 255-259, 266-268, 269-273, 389-392, 453-456, 458-460, 462, 463, 513, 9322 (2); A.Sub.Amdt.1: further revisions, coverage expanded, 393d-q, 464g, h, i, j, deletes 197, 198, 200, 513] -  AB768

Delinquent taxes: DHFS denial, nonrenewal or revocation of certain health licenses or certifications; SSN provisions [Sec. 2005, 2006, 2011, 2016, 2019, 2020, 2028, 2037, 2040, 2047, 2053, 2056, 2058, 2060, 2063, 2071, 2091, 2099, 2103-2105, 2129, 2130, 2143-2145, 2987-2990, 9323 (11), 9423 (9)]  - SB77

Delinquent taxes: DHFS denial, nonrenewal or revocation of certain health licenses or certifications; SSN provisions [Sec. 197, 198, 200, 255-259, 266-273, 389-392, 453-456, 458-460, 462, 463, 513, 9322 (2)] - SB436

Delinquent taxes: DNR denial and revocation of approvals for; SSN provision [Sec. 64-66, 67, 69, 70, 71, 72-80, 81, 82, 9336 (1); A.Sub.Amdt.1: further revisions, deletes 72, 75, 78, 81, 82] - AB768

Delinquent taxes: DNR denial and revocation of approvals for; SSN provision [Sec. 64-67, 69-82, 9336 (1)]  - SB436

Delinquent taxes: DOR access to new hire information [A.Sub. Amdt.1: Sec. 333bm, bp] -  AB768

Delinquent taxes: DORL license denial, revocation or nonrenewal for; licensing departments to enter into memorandum of understanding with DOR; SSN provisions [Sec. 2322, 2340, 2341, 2356, 2364, 2395, 2398, 2438, 2940, 2941, 2959, 2967, 3276, 4197, 4200, 4289-4291, 4301-4303, 4306, 4307, 4309-4311, 4315, 4318, 4319, 4324, 4325, 9342 (2), 9442 (2), 9443 (9); original bill only] -  AB100

Delinquent taxes: DORL license denial, revocation or nonrenewal for; licensing departments to enter into memorandum of understanding with DOR; SSN provisions [Sec. 298, 300, 301, 305, 307, 314, 315, 317, 385-388, 461, 464, 532-550, 551, 9341 (1); A.Sub.Amdt.1: DATCP removed, DOA, Public lands board, DWD and State courts director added, 534g, 537m, 539m, 541m, 544d, 545d, 547g, 548g, deletes 533, 535, 536, 541, 544, 545, 547, 548] -  AB768

Delinquent taxes: DORL license denial, revocation or nonrenewal for; licensing departments to enter into memorandum of understanding with DOR; SSN provisions [Sec. 2322, 2340, 2341, 2356, 2364, 2395, 2398, 2438, 2940, 2941, 2959, 2967, 3276, 4197, 4200, 4289-4291, 4301-4303, 4306, 4307, 4309-4311, 4315, 4318, 4319, 4324, 4325, 9342 (2), 9442 (2), 9443 (9)] -  SB77

Delinquent taxes: DORL license denial, revocation or nonrenewal for; licensing departments to enter into memorandum of understanding with DOR; SSN provisions [Sec. 298, 300, 301, 305, 307, 314, 315, 317, 385-388, 461, 464, 532-551, 9341 (1)] - SB436

Delinquent taxes: DOT denial or revocation of licenses; SSN provision [Sec. 422-443, 514-527, 9348 (1); A.Sub.Amdt.1: further revisions, license suspension added, 422m-431m, 434m-437m, 440m-443p, 512g-k, 513c, 514m-527b, 9301 (1gx), 9348 (1g), deletes 422-427, 431, 432, 434-438, 440-443, 514-527, 9348 (1)] -  AB768

Delinquent taxes: DOT denial or revocation of licenses; SSN provision [Sec. 422-443, 514-527, 9348 (1)]  - SB436

Delinquent taxes: DPI license denial and revocation for; SSN provision [Sec. 2717, 2720, 2791, 9340 (3), 9440 (4); original bill only] -  AB100

Delinquent taxes: DPI license denial and revocation for; SSN provision [Sec. 358, 359, 362, 9339 (1)]  - AB768

Delinquent taxes: DPI license denial and revocation for; SSN provision [Sec. 2717, 2720, 2791, 9340 (3), 9440 (4)]  - SB77

Delinquent taxes: DPI license denial and revocation for; SSN provision [Sec. 358, 359, 362, 9339 (1)]  - SB436

Delinquent taxes: DWD denial or revocation of license, permit or certification; federal employer ID number provision [A.Sub. Amdt.1: Sec. 331g-L, 333b, d-y, 9355 (1xv), (1xw)]  - AB768

Delinquent taxes: effective dates re license denial and revocation [Sec. 9456 (1)] -  AB768

Delinquent taxes: effective dates re license denial and revocation [Sec. 9456 (1)] -  SB436

Delinquent taxes: lobbyist license and principal registration suspended or not issued for; SSN provision [Sec. 2-4, 20, 9318 (1); A.Sub.Amdt.1: principal removed, deletes 3, 4]  - AB768

Delinquent taxes: lobbyist license and principal registration suspended or not issued for; SSN provision [Sec. 2-4, 20, 9318 (1)] - SB436

Delinquent taxes: OCI denial or nonissuance of license for; SSN provision [Sec. 567-592, 596-602, 9326 (1), (2); A.Sub.Amdt.1: further revisions, 571b-572h, 575b, 576b-577m, 578m, 580m, 582b, 584m, 586b, m, 587m, 589c, 591m, 597m, 598m, 600c-f, deletes 567-572, 575-577, 580, 582-584, 586, 589-591, 596] -  AB768

Delinquent taxes: OCI denial or nonissuance of license for; SSN provision [Sec. 567-592, 596-602, 9327 (1), (2)]  - SB436

Delinquent taxes: property tax assessor certification denial for; SSN provision [Sec. 2366-2368, 9343 (8), 9443 (10); original bill only] -  AB100

Delinquent taxes: property tax assessor certification denial for; SSN provision [Sec. 308, 309, 310, 9342 (2)]  - AB768

Delinquent taxes: property tax assessor certification denial for; SSN provision [Sec. 2366-2368, 9343 (8), 9443 (10)]  - SB77

Delinquent taxes: property tax assessor certification denial for; SSN provision [Sec. 308-310, 9342 (2)]  - SB436

Delinquent taxes: state bar membership license denied or suspended for; SSN and memorandum of understanding provisions [Sec. 604, 9145 (1)] -  AB768

Delinquent taxes: state bar membership license denied or suspended for; SSN and memorandum of understanding provisions [Sec. 604, 9145 (1)] -  SB436

Delinquent taxes: sunken log permit restricted, suspended or revoked for; SSN and federal employer ID number provisions [A.Sub.Amdt.1: Sec. 393tg-tv, 9356 (3f)]  - AB768

Delinquent taxes: tattoo and body piercing license denial, nonrenewal or revoked for; SSN and federal employer ID provisions [A.Sub.Amdt.1: Sec. 457c-g] -  AB768

Nonpayment of support or taxes: DFI denial or revocation of licenses for; SSN provision [Sec. 2920-2932, 2934, 3174-3183, 3186, 3188, 3192-3221, 3254, 3267-3273, 4333, 4334, 9319 (1), 9419 (1); original bill only]  - AB100

Nonpayment of support or taxes: DFI denial or revocation of licenses for; SSN provision [Sec. 2920-2932, 2934, 3174-3183, 3186, 3188, 3192-3221, 3254, 3267-3273, 4333, 4334, 9319 (1), 9419 (1)] -  SB77

Nonpayment of support or taxes: DHFS and Corr.Dept denial of child welfare and secure facility licenses required; SSN provision [Sec. 1657-1659, 1665, 1672, 1674, 3876, 9323 (8), (9), 9423 (6), (7); original bill only]  - AB100

Nonpayment of support or taxes: DHFS and Corr.Dept denial of child welfare and secure facility licenses required; SSN provision [Sec. 1657-1659, 1665, 1672, 1674, 3876, 9323 (8), (9), 9423 (6), (7)] -  SB77

Nonpayment of support or taxes: DNR denial of fish and game approvals; SSN provision [for section numbers and further revisions, see entry under ``Natural resources, Department of — Hunting and fishing"] -  AB100

Nonpayment of support or taxes: DNR denial of fish and game approvals; SSN provision [for section numbers, see entry under ``Natural resources, Department of — Hunting and fishing"] - SB77

Nonpayment of support or taxes: DOA, DHFS and DOT may deny, suspend or revoke licenses; SSN provisions [Sec. 3185, 3187, 3222-3241, 3243-3252, 4024-4026, 4067, 4097, 4098, 4110-4112, 4114, 4115, 4117-4125, 9301 (1), 9323 (10), 9349 (10), 9401 (1), 9423 (8), 9449 (6); original bill only]  - AB100

Nonpayment of support or taxes: DOA, DHFS and DOT may deny, suspend or revoke licenses; SSN provisions [Sec. 3185, 3187, 3222-3241, 3243-3252, 4024-4026, 4067, 4097, 4098, 4110-4112, 4114, 4115, 4117-4125, 9301 (1), 9323 (10), 9349 (10), 9401 (1), 9423 (8), 9449 (6)]  - SB77

Nonpayment of support or taxes: state bar membership license denied or suspended for; SSN and memorandum of understanding provisions [Sec. 4948, 9146 (1); original bill only] - AB100

Nonpayment of support or taxes: state bar membership license denied or suspended for; SSN and memorandum of understanding provisions [Sec. 4948, 9146 (1)]  - SB77

Tax amnesty program created; DOR authority to collect delinquent taxes expanded re DWD and county agency records; Corr.Dept may release information re sex offender registry [Sec. 50, 51, 84, 194, 195, 207, 299, 302-304, 306, 311, 333, 490, 504, 9142 (1), 9242 (1), 9342 (1); A.Sub.Amdt.1: further revisions, 50t, 194b, deletes 51, 194]  - AB768

Tax amnesty program created; DOR authority to collect delinquent taxes expanded re DWD and county agency records; Corr.Dept may release information re sex offender registry [Sec. 50, 51, 84, 194, 195, 207, 299, 302-304, 306, 311, 333, 490, 504, 9142 (1), 9242 (1), 9342 (1)]  - SB436

Tax amnesty program: DOR prohibited from implementing in 1998 -  AB777