Subject Index

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB268

Electricity and fuel sold for use in manufacturing tangible personal property: income or franchise tax credit and sales and use tax provisions revised [A.Sub.Amdt.2: further revisions, manufacturing investment credit created; A.Amdt.2: further revisions, ``sold for use" changed to ``consumed"]  - AB507

Electricity and fuel sold for use in manufacturing tangible property: carry forward of income or franchise tax credit re sales and use taxes modified [A.Amdt.1: allowing refunds for certain development zones and technology zones tax credits added] - AB508

Entertainment, broadcasting, and film economic rebate tax credit created -  AB976

Farm property: computing expense deductions and amortization and depreciation for income and franchise tax purposes revised - AB781

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - AB461

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - AB756

Health savings account: individual income tax credit created [S.Sub.Amdt.1: further revisions, income and franchise tax deductions and penalties re Internal Revenue Code, tax credit removed] -  SB568

Health savings account: state income and franchise tax deductions re Internal Revenue Code - AB775

Health savings account: state income and franchise tax deductions re Internal Revenue Code - AB815

Health savings account: state income and franchise tax deductions re Internal Revenue Code - SB409

Income and franchise taxes: Internal Revenue Code changes adopted re Military Family Tax Relief Act of 2003 (Public Law 108-121) -  SB421

Income and franchise taxes: Internal Revenue Code changes adopted re Military Family Tax Relief Act of 2003 (Public Law 108-121); individual income tax exemption created re certain pay received by reserve component of the armed forces called to active service -  AB807

Military income received while on active duty: individual income tax exemption created re reserve component of the armed forces [A.Sub.Amdt.1: further revisions, active service definition revised; S.Amdt.1: armed forces member tax credit eligibility limited] -  AB155

Nonprofit charitable organization: state income and franchise taxes apply unless certain contribution is made to veterans groups -  AB824

Single sales factor apportionment of corporate income -  AB413

Single sales factor apportionment of corporate income -  SB197

Single sales factor apportionment of corporate income: option to choose prior to scheduled date in 2003 WisAct 37 re certain net gain of employees -  SB450

Single sales factor apportionment of corporate income: 2003 WisAct 37 provisions repealed; property and payroll factors reinstated -  AB974

Single sales factor apportionment of corporate income: 2003 WisAct 37 provisions repealed; property and payroll factors reinstated -  SB532

State historic rehabilitation tax credit revisions; supplement to federal historic rehabilitation credit and SHSW provisions - AB309

Tax credit carry forward provisions for businesses extended re certain income and franchise taxes  - AB704

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR17

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - SJR15

Tax increase or tax base broadened in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR6

Taxpayer's state income or franchise tax liability calculation: certain amounts added to federal taxable income  - AB391

Venture capital funds and qualified new business ventures: income and franchise tax credits created under certain conditions; study required [for further revisions, see entry under ``Business"] -  SB261

Venture capital funds and qualified new business ventures: income and franchise tax credits created under certain conditions; study required; start-up technology business provision - AB538

Wisconsin Capital Investment Board created; income and franchise tax credits for certain equity investments in venture capital funds and individual income tax credit re certain seed capital funds or businesses created -  AB524

francisco, gene l Francisco, Gene L.

Accomplishments and service to the state recognized -  AR7

fraternal organization Fraternal organization, see Benevolent association

fraud Fraud, see also Advertisement — Fraudulent

Child abuse or neglect: false statement knowingly made by person required to report such incidents prohibited  - AB646

Deceptive activities re transactions with financial institutions: prohibitions created -  AB288

Falsifying title insurance commitment or policy or other written evidence re title to real property prohibited  - AB545

Fraud, waste, and mismanagement in state government: LAB to maintain toll-free number and voice mail to receive reports - AB140

Fraud, waste, and mismanagement in state government: LAB to maintain toll-free number and voice mail to receive reports - SB95

Handgun purchase: notification form questions expanded and separate penalty for providing false information  - AB315

``Invasion of privacy" definition expanded re person placed in a false light -  AB585

SSN of individuals on certain public records: SSN must be deleted before permitting access to the record; exceptions provided; penalties for misrepresenting identity or purpose re obtaining SSN -  AB884

State-chartered bank, savings bank, S & L, or credit union: deceptive or misleading use of name or similar name prohibited - AB673

State-chartered bank, savings bank, S & L, or credit union deceptive or misleading use of name or similar name prohibited [S.Amdt.1: logo and symbol added] - SB326

Threat to release chemical, biological, or radioactive substances knowing it is false: crime created, definition provided; court to assess certain costs -  AB71

Threat to release or disseminate a harmful substance knowing it is false prohibited, definition provided; court to assess certain costs incurred by state and local government agencies [deleted by S.Amdt.1] -  SB120

freedom of speech and press Freedom of speech and press

Civil actions: special motion to strike a claim arising from defendant's exercise of right to free speech and to petition the government created; Director of State Courts duty specified and report required -  SB80

freeway Freeway, see Road — Expressway

fruit Fruit, see Farm produce

frye, nichole m Frye, Nichole M.

Life and military service - AJR79

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; driver's license suspension provision  - AB232

Absconding without paying: prohibitions expanded re gasoline and diesel fuel; driver's license suspension provision  - SB86

Electricity and fuel sold for use in manufacturing tangible personal property: income or franchise tax credit and sales and use tax provisions revised [A.Sub.Amdt.2: further revisions, manufacturing investment credit created; A.Amdt.2: further revisions, ``sold for use" changed to ``consumed"]  - AB507

Electricity and fuel sold for use in manufacturing tangible property: carry forward of income or franchise tax credit re sales and use taxes modified [A.Amdt.1: allowing refunds for certain development zones and technology zones tax credits added] - AB508

Excise tax on gasoline and diesel fuel: cities, villages, towns, counties, school districts, U.W. System, and TCS exempted - AB826

Excise tax on gasoline and diesel fuel: school districts and persons contracted to transport students to and from school activities exempted -  AB827

Fuel price gouging: crime created -  AB580

Hybrid-electric vehicle or vehicle operating on gasohol or alternative fuels: use as state-owned or leased vehicles required when feasible; DOA to encourage use among agencies and residents, report required; definition provided [A.Amdt.1: certified assembled in U.S. for State lease or purchase]  - SB155

Motor vehicles that use certain energy-efficient fuels: sales and use tax exemption created -  SB432

fuel tax Fuel tax, see Gasoline — Taxation

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

fuller, patrick Fuller, Patrick

Public service commended and 50th birthday recognized -  AR32

funeral and funeral director Funeral and funeral director, see also Veteran

Cemetery, funeral, and burial expense payments and income maintenance program revisions; DHFS and DWD proposal re transfer of Client Assistance for Reemployment and Economic Support (CARES) system [Sec. 456, 462, 622, 1092, 1105-1108, 1288, 1302, 1303, 1308, 1310, 1313, 1315, 1316, 1377, 1389, 1412, 1450, 1516, 2420, 9124 (1), 9159 (1); S.Sub.Amdt.1: proposal re transfer of CARES removed, deletes 9124 (1)] -  SB44

Cremation of human remains, conducting cremations, and disposing of cremated remains: authorization requirements created; DORL duties specified; criminal penalties and civil forfeiture provisions; Crematory Authority Council created - AB559

Cremation of human remains, conducting cremations, and disposing of cremated remains: authorization requirements created; DORL duties specified; criminal penalties and civil forfeiture provisions; Crematory Authority Council created - SB274

Funeral establishment and director regulations revised; advertisement for funeral director or funeral or cremation services must include address -  SB539

Funeral procession: flashing lights on vehicles permitted -  AB97

Funeral procession: flashing lights on vehicles permitted -  SB398

Special orders of business for March 10, 2004 established re AB-97, and AB-559 or SB-274 -  AR38

Vital record copying exception expanded to include funeral director and operator of a funeral establishment [A.Sub.Amdt.2: further revisions, expansion of copying exception removed, DHFS to prescribe an affidavit of death re release of burial trust agreement funds; S.Amdt.1: affidavit form to include invoice, financial institution immune from civil liability re release of funds] -  AB326

funeral establishments Funeral establishments, see Funeral and funeral director

g - G -

gaap _generally accepted accounting principles_ GAAP (Generally accepted accounting principles), see Administration, Department of — Budget and fiscal issues

gabrielson, dan henry Gabrielson, Dan Henry

Life and military service commended -  AJR48

Wisconsin citizens who lost their lives fighting for freedom in Iraq honored for their sacrifice - SJR45

gambling Gambling, see also Indian gaming and compacts; Lottery; Racing

Compulsive gambling program for African Americans and persons of Southeast Asian origin: grants from Indian gaming receipts [S.Amdt.121 to S.Sub.Amdt.1: Sec. 492g, 614g, 1857m] -  SB44

Compulsive gambling program for African Americans and persons of Southeast Asian origin: grants from Indian gaming receipts -  SB251

Gambling losses included in calculation of the individual income tax deduction credit -  AB787

``Gaming" references in the statutes changed to ``gambling" - AB289

Lottery and gaming credit certification [S.Sub.Amdt.1: Sec. 668m, 863m, 1670b-f, 9345 (1q)] - SB44

Lottery and gaming property tax credit: reapplying every five years repealed -  AB322

Political contribution derived from gambling operation proceeds: person, committee, or group prohibited from accepting - AB122