Subject Index

Pupil ID number: school board may not require bracelet, necklace or pin; SSN prohibition extended to MPS  - AB33

SSN used as student ID number: prohibition expanded to private institutions of higher education - AB28

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

immunization Immunization, see Vaccination

impact statement Impact statement, see Bills, Legislative

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

BAC testing and breathalyzer refusal hearings: municipal court allowed to hold -  AB335

BAC testing refusal hearing re intent to revoke operating privilege: use of discovery prohibited - AB666

BAC testing required re motor vehicle operators involved in accidents resulting in fatality or great bodily harm  - AB160

Discovery procedure in implied consent hearing [Sec. 2748, 2749, 9350 (6); original bill only]  - AB133

Discovery procedure in implied consent hearing [Sec. 2748, 2749, 9350 (6)] -  SB45

Driver improvement surcharge funds: portion transferred to DOT for preliminary breath testing instruments [Sec. 9123 (5)] - AB133

Driver improvement surcharge funds: portion transferred to DOT for preliminary breath testing instruments [Sec. 9123 (5)] - SB45

Driver improvement surcharge transfer to chemical testing services removed; funding revision includes drunk driving related programs [Sec. 356, 444, 9223 (1)]  - AB133

Driver improvement surcharge transfer to chemical testing services removed; funding revision includes drunk driving related programs [Sec. 356, 444, 9223 (1)]  - SB45

Ignition interlock device: installation re BAC test refusals - AB142

Motor vehicle accident: recovery of noneconomic damages revised re lack of insurance, revoked license, OWI conviction or BAC test refusal -  AB436

OWI laws revised re ignition interlock device, BAC, increased penalties and operating privilege suspension for underage drinking; Safe-ride grant program created  - AB221

OWI laws revised re seizure of vehicles, ignition interlock device, BAC, increased penalties and operating privilege suspension for underage drinking; Safe-ride grant program created [for revisions, see entry under ``Drunken driving"] - SB125

OWI offense created re prohibited BAC within two hours of certain motor vehicle accidents -  AB238

OWI offense created re prohibited BAC within two hours of certain motor vehicle accidents -  SB94

OWI offense (regular): fines and forfeitures revised re certain BAC level -  SB95

OWI penalty: counting previous convictions revised re causing great bodily harm or death while driving under the influence of an intoxicant or having a prohibitive BAC  - AB665

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

Corporate income and franchise taxes: apportioning formula revised -  AB74

County fair association employe wages: income tax withholding exemption revised -  AB442

DOR employe treatment of public; filing a return or paying an amount electronically; compromise on delinquent income or franchise taxes; joint income tax return of married couple; reducing nondelinquent taxes; tape-recording interviews  - SB480

Integrated tax system re 1997 WisAct 27: DOR report to JCF [A.Sub.Amdt.1: Sec. 9143 (1x)] - AB133

Internal revenue code changes adopted, including lottery prize payout option [A.Sub.Amdt.1: Sec. 1673d-n, 1722d-x, 1740d-1741m, 1748c-x, 1749m, 3025g, j, 9343 (23v), (23x); Conf.Amdt.1: further revisions, 9143 (3c)]  - AB133

Internal revenue code changes adopted re income and franchise taxes; withholding income taxes from lottery prize assignment; lottery administrator to report federal income tax number of assignee to DOR -  AB860

Internal revenue code changes adopted re income and franchise taxes; withholding income taxes from lottery prize assignment; lottery administrator to report federal income tax number of assignee to DOR -  SB451

Lottery prize assignment; all income realized from sale or redemption of tickets to be allocated to state, includes nonresidents; use of prize as loan security; voluntary assignment [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1674v, 1682pd, 1685c, 1722yb, ym, 1738t, 1748Lm, Ln, yb, ym, 1749p, 1753d, m, 3023t, 3025m, p-pp, 9343 (23cm)] - AB133

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids and LAB audit provisions [for further revisions, see entry under ``Green Bay Packers"] - AB892

Sales and use taxes and individual income taxes authorized and property tax levy limited for cities, villages, towns and counties: constitutional amendment (1st consideration)  - AJR109

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised [for further revisions, see entry under ``Special session, 1999 — October"] - OC9 AB1

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised  - SB275

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - AB634

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - SB346

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

Apprentice wages: income and franchise tax credits created -  AB875

Assessor's consideration re low-income rental housing: federal income tax credit excluded [A.Sub.Amdt.1: Sec. 1655m]  - AB133

Breast-milk facility: income and franchise tax credit for businesses that provide -  AB556

Brownfield law revisions re protections for local governmental units, land recycling loan program, development zone tax credit, and certain TIF districts and groundwater contamination cases -  SB394

Businesses employing undergraduate students: income and franchise tax credits created -  SB486

Child or dependent care: nonrefundable individual income tax credit in certain cases created - AB166

Child or dependent care: nonrefundable individual income tax credit in certain cases created - SB74

Community service work under W-2: wage-paying jobs expanded statewide; disqualified from earned income tax credit [Sec. 467, 611, 612, 1230-1234, 1237, 1238, 1303, 1304, 1718, 1719, 9343 (15), 9457 (5); A.Sub.Amdt.1: further revisions, partial community service jobs, participation period, 1209q, 1229q, 1236c-1237p, 1249q, 9157 (2m), deletes all sections except 611, 612; Conf.Amdt.1: pay period revision, 1237t, deletes 1237p] -  AB133

Community service work under W-2: wage-paying jobs expanded statewide; disqualified from earned income tax credit [Sec. 467, 611, 612, 1230-1234, 1237, 1238, 1303, 1304, 1718, 1719, 9343 (15), 9457 (5)] -  SB45

Day care center for children of employes: corporate income and franchise tax credits created -  AB393

Day care costs: individual and corporate income and franchise tax credits created -  SB199

Disabled veterans: income and franchise tax credits created re hiring of -  AB81

Earned income tax credit funding from federal TANF block grant; DWD and property tax relief fund appropriations revised - AB354

Earned income tax credit funding from TANF [A.Sub.Amdt.1: Sec. 612m, 1719b, 9257 (2g); Conf.Amdt.1: deletes 9257 (2g)] - AB133

Education credit to businesses and corporations that pay certain tuitions re income and franchise taxes  - AB244

Elderly relative support: individual income tax credit created  - SB192

Energy efficient equipment purchases: income and franchise tax credits created -  SB462

Historic buildings: regulation and code revisions; bed and breakfast, demolition and income tax credit provisions; JLC study and grant program re rural historic preservation  - SB371

Individual income tax credits indexed for inflation in certain cases -  AB40

Individual income tax system structure modified; certain tax credits eliminated, other credits revised; homestead increase; standard deduction and treatment of social security federalized; rates and brackets revised; personal exemption increased [Sec. 1674, 1685, 1689-1707, 1711, 1713-1717, 1721, 1722, 1762, 1763, 1784-1787, 9343 (20); A.Sub.Amdt.1: changes re itemized deductions, filing thresholds and taxing certain trusts, 1674e, t, 1688d, 1721et-ht, 9343 (13m), (20tx), deletes 1685; Conf.Amdt.1: further revisions, 1716m, p, 1721es, it, 1763c, 9343 (13g), deletes 1713, 1721et-ht, 9343 (13m)]  - AB133

Individual income tax system structure modified; certain tax credits eliminated, other credits revised; homestead increase; standard deduction and treatment of social security federalized; rates and brackets revised; personal exemption increased [Sec. 1674, 1685, 1689-1707, 1711, 1713-1717, 1721, 1722, 1762, 1763, 1784-1787, 9343 (20)] -  SB45

Information technology training: individual income, corporate income and franchise tax credits created  - AB844

Itemized deductions credit expanded -  SB48

Married couple joint individual income tax credit revised -  AB761

Married couple with dependent children: individual income tax credit created -  AB283

Property taxes on residential and agricultural real property reduced re income tax credits or payments from state revenues: constitutional amendment (1st consideration)  - AJR89

Property taxes on residential and agricultural real property reduced re income tax credits or payments from state revenues: constitutional amendment (1st consideration)  - SJR24

Public transportation pass provided or paid by employer: individual income tax exemption created  - AB673

Public transportation pass provided or paid by employer: individual income tax exemption created  - SB511

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised [for further revisions, see entry under ``Special session, 1999 — October"] - OC9 AB1

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised  - SB275

School property tax rent credit claims revised -  AB42

School property tax rent credit re taxable years after 1999 [Sec. 131] -  SB357

School property tax rent credit re taxable years after 1999 -  SB376

School property tax rent credit re taxable years after 1999 -  MY0 AB1

School property tax rent credit re taxable years after 1999 -  MY0 SB1

School property tax rent credit re taxable years after 1998 and before 2001; DOA requirement and report provisions  - AB695

School property tax rent credit re taxable years after 1999 and before 2001; DOA requirement and report provisions  - AB696

School property tax rent credit re taxable years after 1999 and before 2001; DOA requirement and report provisions  - AB697

School property tax rent credit re taxable years after 1999; credit may be claimed for year before the year in which they are due - SB459

School property tax rent credit restored for taxable year 2000 - AB677

Solar energy system to heat water or rooftop photovoltaic solar energy system purchase: income and franchise tax credit created -  SB463

Undergraduate student expenses paid by a business: income and franchise tax credits created -  SB482

Working families income tax credit revised -  AB762