Subject Index

Federal historic rehabilitation tax credit supplement re state income and franchise tax credits - AB624

Federal historic rehabilitation tax credit supplement re state income and franchise tax credits - SB316

Guarantee fee paid by small businesses: income and franchise tax credits created -  SB76

Historic property or building rehabilitation: income and franchise tax credits created; SHSW provision  - AB840

Information technology training: individual income, corporate income, and franchise tax credits created  - AB459

Internal Revenue Code changes adopted re income and franchise taxes -  AB506

Internal Revenue Code changes adopted re income and franchise taxes -  AB819

Internal Revenue Code changes adopted re income and franchise taxes -  SB246

Internal Revenue Code changes adopted re income and franchise taxes [Sec. 158-231, 9144 (1), 9344 (1); A.Sub.Amdt.1: amortization and depreciation provisions, 169b, 204b, 217b, 230b, 9344 (1b), deletes 169, 170, 204, 205, 217, 218, 230, 231, 9344 (1); Conf.Amdt.1: portion re corporate and business tax removed, deletes 160-162, 167, 168, 171-175, 180, 181, 184-186, 191, 192, 195-197, 202, 203, 208-210, 215 216, 221-223, 228, 229, 9144 (1); Conf.Amdt.1 to Conf.Amdt.1: restores 184-186, 221-223, 9144 (1)]  - JR2 AB1

Internal revenue code revisions adopted re certain federal Economic Growth and Tax Relief Reconciliation Act of 2001 provisions -  AB768

Internal revenue code revisions adopted re certain federal Economic Growth and Tax Relief Reconciliation Act of 2001 provisions -  SB407

Internal revenue code revisions adopted re the federal Economic Growth and Tax Relief Reconciliation Act of 2001  - AB833

LLCs, LLC members, and partners and partnerships: ``member" and ``partner" definitions re income and franchise tax purposes [Sec. 2159, 2160, 2183, 2184] -  AB144

LLCs, LLC members, and partners and partnerships: ``member" and ``partner" definitions re income and franchise tax purposes [Sec. 2159, 2160, 2183, 2184] -  SB55

Partners and LLCs: term ``doing business" expanded and changed to ``doing business in this state" for tax purposes [Sec. 2158, 2173, 2190, 9344 (18)] -  AB144

Partners and LLCs: term ``doing business" expanded and changed to ``doing business in this state" for tax purposes [Sec. 2158, 2173, 2190, 9344 (18)] -  SB55

Single sales factor apportionment of corporate income [Sec. 2131-2142, 2161-2172, 2185-2189, 9144 (1)]  - AB144

Single sales factor apportionment of corporate income -  AB380

Single sales factor apportionment of corporate income [Sec. 2131-2142, 2161-2172, 2185-2189, 9144 (1); S.Sub.Amdt.1: date delayed, computation modifications, 2136m, 2166m, 2188m, 9344 (29x); deleted by Conf.Amdt.1]  - SB55

Single sales factor apportionment of corporate income -  SB294

Tax incentives: productivity enhancement training, apprenticeship, and education tax credits created; development zone tax credits revised -  AB516

Tax incentives: productivity enhancement training, apprenticeship, and education tax credits created; development zone tax credits revised -  SB249

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR2

Tax increase or tax base broadened in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR7

Tax rate increases in certain cases to require two-thirds vote; elector approval for certain taxing and spending decisions; emergency taxes, reserves, costs of new programs, and refunds re excess revenue provisions. Constitutional amendment (1st consideration) -  AJR64

WHEFA bonds: individual income, corporate income, and franchise tax exemption created; educational institution definition expanded to include Wisconsin Association of Independent Colleges and Universities -  AB423

Wild animal carcass: processor may destroy or donate to charitable organization if unclaimed; income and franchise tax credit created -  AB115

Wisconsin Artistic Endowment Foundation created; income, corporate, and franchise tax credits and sales tax exemption provisions -  SB164

fraternal organization Fraternal organization, see Benevolent association

fraud Fraud, see also Advertisement — Fraudulent

Cigarette tax return: penalties created for false or fraudulent return or failure to file -  SB215

False statements to financial institution re person's identity made a felony -  SB363

Fraudulent representations and deceptive advertising: exemptions for the insurance and real estate businesses repealed; preapproval of open-end credit plan provisions  - SB396

Health care fraud and abuse, Council on, eliminated [Sec. 161, 2849] -  AB144

Health care fraud and abuse, Council on, eliminated [Sec. 161, 2849; original bill only] -  SB55

Health care provider fraud and abuse re MA: DHFS authority expanded [Sec. 709, 1751-1754, 1756-1759, 1761-1764, 1784-1787, 1839, 1840, 1874, 2200, 9323 (1)-(3)]  - AB144

Health care provider fraud and abuse re MA: DHFS authority expanded [Sec. 709, 1751-1754, 1756-1759, 1761-1764, 1784-1787, 1839, 1840, 1874, 2200, 9323 (1)-(3); original bill only; Conf.Amdt.1 to S.Sub.Amdt.1: provisions revised and restored, 709j, 1750d-k, L-z, 1786g-k, 1838w, 1840e, 1877p, 2200b, 9123 (15k), 9323 (18k)-(18pn), 9423 (18k)]  - SB55

MA eligibility administration transferred from DWD to DHFS; county reimbursement, fraud investigation, and error reduction provisions [for section numbers, see entry under ``Medical assistance"] -  AB144

MA eligibility administration transferred from DWD to DHFS; county reimbursement, fraud investigation, and error reduction provisions [for section numbers and further revisions, see entry under ``Medical assistance"] -  SB55

MA provider fraud and abuse [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 38r, 121pb-pu, v-y, 145g, h, 232f, 359f, 1160rd, ut, 9123 (2w), 9223 (18w), 9323 (3yo)-(3yzv), 9423 (1yv)]  - JR2 AB1

Threat to release or disseminate a harmful substance knowing it is false, definition provided; court to assess certain costs incurred by state and local government agencies  - AB673

Threat to release or disseminate a harmful substance knowing it is false, definition provided; court to assess certain costs incurred by state and local government agencies  - SB345

Trials for certain crimes may be held in defendant's or victim's county of residence or other county permitted under current law - AB459

freeway Freeway, see Road — Expressway

frigo, leo Frigo, Leo

I 43 bridge across the Fox river in Green Bay designated the ``Leo Frigo Memorial Bridge" -  AB519

I 43 bridge across the Fox river in Green Bay designated the ``Leo Frigo Memorial Bridge" [S.Sub.Amdt.1: Sec. 2307k]  - SB55

I 43 bridge across the Fox river in Green Bay designated the ``Leo Frigo Memorial Bridge" -  SB241

Life and public service - AJR39

Life and public service - AR25

fringe benefit Fringe benefit, see Collective bargaining; Employment; Public employee — Travel provisions

fte _full_time equivalent position_ FTE (Full-time equivalent position), see Public employee

fuel Fuel, see also Energy conservation; Gasoline; Petroleum

Absconding without paying: prohibitions expanded re gasoline and diesel fuel; operating privilege suspension provision - AB522

Absconding without paying: prohibitions expanded re gasoline and diesel fuel; operating privilege suspension provision - SB301

Electricity and fuel sold for use in manufacturing tangible personal property: income or franchise tax credit and sales and use tax provisions revised -  AB767

Energy efficient motor vehicles: sales and use tax exemption created -  SB208

Excise tax on gasoline and diesel fuel: cities, villages, towns, and counties exempted -  AB399

Excise tax on gasoline and diesel fuel: cities, villages, towns, counties, school districts, U.W. system, and TCS exempted - AB161

Excise tax on gasoline and diesel fuel: school districts exempted  - AB400

Fuel price gouging: crime created -  AB770

Great Lakes: installing an oil or gas pipeline on or beneath prohibited -  AB634

Great Lakes: drilling to explore for or produce oil or gas prohibited [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 3325k]  - SB55

Great Lakes: drilling to explore for or produce oil or gas prohibited -  SB159

Great Lakes: installing pipeline or drilling to explore for or produce oil or gas prohibited -  AB433

Great Lakes: installing pipeline or drilling to explore for or produce oil or gas prohibited -  SB214

Home heating oil storage systems: provisions for removal of -  AB643

Motor vehicle fuel sales: regulations revised re determining cost to wholesaler or retailer -  AB891

fuel tax Fuel tax, see Gasoline — Taxation

full_time equivalent position _fte_ Full-time equivalent position (FTE), see Public employee

fund raising Fund raising, see Charitable corporation

funeral and funeral director Funeral and funeral director

Bioterrorism response and preparedness: plan and funding provisions [for section numbers and further revisions, see entry under ``Public safety"] -  JR2 AB1

Cremation of a corpse revision re required waiting period -  SB399

Crime victim compensation program in DOJ revised -  AB852

Funeral establishment permit revisions -  AB376

Funeral establishment permit revisions -  SB171

Funeral procession: flashing lights on vehicles permitted -  AB906

License restoration, good standing certificates, and continuing education provisions [Sec. 3606, 9143 (1)]  - AB144

License restoration, good standing certificates, and continuing education provisions [Sec. 3606, 9143 (1); original bill only] - SB55

Public health state of emergency authorization provisions created; DHFS to act as public health authority, duties and powers specified; pharmacy, coroner, and medical examiner provisions; reports required -  AB849

Public health state of emergency authorization provisions created; DHFS to act as public health authority, duties and powers specified; pharmacy, coroner, medical examiner, and Laboratory of hygiene board provisions; reports required  - AB850

Vital records information, fee, and disclosure revisions; definition expanded re electronic formats [Sec. 1483, 2057-2064, 2065-2073, 2075-2100, 2101, 3608, 3782-3785, 3794, 9423 (3), (4)] -  AB144

Vital records information, fee, and disclosure revisions; definition expanded re electronic formats [Sec. 1483, 2057-2064, 2065-2073, 2075-2100, 2101, 3608, 3782-3785, 3794, 9423 (3), (4); S.Sub.Amdt.1: fees for historical research, electronic formats removed, 689d, e, 2095g-i, 2096c, deletes 2065, 2066, 2076, 2084, 2095, 3608] -  SB55

Year-round burials required, if practicable [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 2852n] -  SB55

funeral establishments Funeral establishments, see Funeral and funeral director

fur farm Fur farm

Captive wildlife, farm-raised game, fur farms, wild and domestic animals, game birds, poultry, and fish: licensing, killing, definitions, introduction and stocking, and treatment revisions; DNR and DATCP authority, ordinance, penalty, and plant food for game bird provisions -  AB614

Captive wildlife, farm-raised game, fur farms, wild and domestic animals, game birds, poultry, and fish: licensing, killing, definitions, introduction and stocking, and treatment revisions; DNR and DATCP authority, ordinance, penalty, and plant food for game bird provisions -  SB307