Subject Index

idb _industrial development revenue bonds_ IDB (Industrial development revenue bonds), see Industrial development

identification cards Identification cards, see also Alcohol beverage — Sale to minors

Cigarette paper and lighter sales to persons under age 18 prohibited; conspicuous notice and prosecution defense re false ID provisions -  SB483

Concealed weapon prohibitions: retired peace officer exempt; conditions specified; ID provision  - AB40

Driver's license or ID card applicant who is an alien resident: proof of legal residency and expiration of status required; DOT to include expiration on license or card  - AB301

Living will and health care power of attorney information: DOT required to ask and include on driver's license or ID card upon request -  AB957

Photograph for driver's license or ID card: DOT authorized to release to other state or federal law enforcement agencies - AB65

Photograph for driver's license or ID card: DOT authorized to release to other state or federal law enforcement agencies - SB33

Photograph requirement for motor vehicle operator's license or ID card issued by DOT: exemption for applicants with sincerely held religious belief against being photographed  - AB677

School bus operator ID card: issuing and display requirements created -  AB382

SSN used as student ID number: prohibition expanded to private institutions of higher education - AB84

Tanning facility use limited to persons aged 18 years or older; photo ID required -  AB572

Voter registration: valid Wisconsin driver's license or ID card required; use of corroboration repealed; absentee ballot and DOT provisions [A.Amdt.4: U.S. uniformed service ID added; A.Amdt.11: exemption from photo requirement re religious tenets] -  AB111

Voting at polling places: valid driver's license, ID card with photograph, or birth certificate required; exception provided - SB68

identity theft Identity theft, see Crime and criminals

illegitimacy Illegitimacy, see Nonmarital child

immunization Immunization, see Vaccination

impact statement Impact statement, see Administrative rules; Bills, Legislative; Energy conservation; Environmental protection

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

Alcohol concentration: DOT to purge driving records of first OWI violation after 10 years under certain conditions; CDL provision -  AB615

Alcohol concentration: prohibited level lowered; ATV, boat, and snowmobile operation included [A.Amdt.1: court costs and fees for first violation provision, DOT to purge driving records of first violation under certain conditions; S.Amdt.1: CDL excepted from DOT requirement to purge records]  - AB88

BAC testing and breathalyzer refusal hearings: municipal court allowed to hold; transfer to circuit court provision  - AB273

Concealed weapon: procedure to acquire license to carry created, DOJ and penalty provisions; going armed in own home or place of business permitted; reports required [for further revisions, see entry under ``Firearms and dangerous weapons"] - SB214

Discovery procedure in implied consent hearing -  AB429

Prohibited alcohol concentration change to 0.08 [Sec. 2514, 2515, 2559, 2585-2587, 2716-2721, 2734-2737, 2741, 9353 (1), 9453 (1); original bill only]  - SB44

Prosecutor or government attorney electing not to commence a criminal prosecution or civil action in exchange for payments to an organization or agency, excluding restitution, prohibited; similar prohibition re dismissing or amending charges extended; reports required -  SB241

impoundment Impoundment, see Forfeiture

imprisonment Imprisonment, see Prison

inattentive driving Inattentive driving, see Motor vehicle — Regulation

income tax Income tax, see also Corporation — Taxation

Airport development zone program created; loans, bonds, and income and franchise tax provisions  - AB881

Airport development zone program created; loans, bonds, and income and franchise tax provisions  - SB444

Badger Care and MA program income limits: depreciation re farm and self-employment income exempted  - AB129

Badger Care and MA program income limits: depreciation re farm and self-employment income exempted  - AB995

Badger Care income limits: depreciation of farm equipment exempted -  AB166

Capital gains: procedure for income tax deferral if gain is reinvested -  AB776

Capital gains: procedure for income tax deferral if gain is reinvested -  SB422

County fair association employee wages: income tax withholding exemption revised -  AB28

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 -  AB997

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

Internal revenue code update [S.Sub.Amdt.1: Sec. 1580da-dh, 1582da-dx, 1583da-dp, 9145 (1x)] - SB44

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

Operation Iraqi Freedom: veteran benefits provided and interest rate on federal income tax extension waived for persons who served in -  AB552

Special order of business for March 10, 2004 established re AB-807 -  AR38

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

Tax-me-more fund established re reducing revenue shortfalls - SB184

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

Technical college district board may contract with a business to provide job training, adult basic education, vocational and professional services, and certain facilities and equipment; TCS Board, JCF, DOR, income tax, and nonstock corporation provisions -  AB796

Technical college district board may contract with a business to provide job training, adult basic education, vocational and professional services, and certain facilities and equipment; TCS Board, JCF, DOR, income tax, appropriation, and nonstock corporation provisions [S.Sub.Amdt.2: further revisions, Wisconsin Advantage Jobs Training Program created, all other provisions removed; S.Amdt.1: tax levy provision added]  - SB384

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

Adoption expenses: certain income tax deduction discontinued; nonrefundable individual income tax credit created  - SB292

Adoption expenses: nonrefundable individual income tax credit created -  SB408

Apprentice training: income and franchise tax credits based on wages created -  AB626

Breast-milk collection and storage: income and franchise tax credit for businesses that provide facility for employees - SB263

Budget stabilization fund revisions re transfers and expenditures; budget stabilization fund tax credit for certain individuals created -  AB237

Certified capital investments: income and franchise tax credits created for certain public utilities and financial institutions - AB522

Child or dependent care: nonrefundable individual income tax credit for certain expenses created  - AB966

Dairy farm operation expenses: income and franchise tax credits created -  AB283

Day care center for children of employees: income and franchise tax credits for business created - SB264

Earned income tax credit funding from the utility public benefits fund [Sec. 667, 668; S.Sub.Amdt.1: PSC's ability to require additional public benefits programs or provide additional funding limited, 2317m] -  SB44

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

Health savings account: individual income tax credit created -  AB997

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

Historic preservation and downtown development revisions; federal historic rehabilitation credit and SHSW provisions - AB499

Historic preservation and downtown development revisions; federal historic rehabilitation credit and SHSW provisions - SB514

Individual who rents principal dwelling: income tax credit for sales and use taxes paid by -  AB571

Nursing home bed assessments: refundable individual income tax credit [S.Amdt.119 to S.Sub.Amdt.1: Sec. 666m, 1580r-w, 9345 (4f), 9445 (3f)] -  SB44

Private school: refundable individual income tax credit created re claimants with dependent children enrolled in  - AB816

Property tax credits based on municipal tax levies; certain WHEDA loans to homeowners over age 65; refundable individual income tax credit for senior citizens; homestead tax credit revision and definition of income modified; public debt used to finance tax-supported or self-amortizing facilities; general school aid appropriation increased; creation of two special committees -  SB278

Sales and use taxes paid: refundable individual income tax credit created -  AB272

School property tax rent credit claim revised -  AB756

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

Tangible personal property damaged or destroyed by fire, flood, or natural disaster: refundable individual income tax credit created re sales and use tax on replacements  - SB449

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

Tax revisions re DOR authority to reduce taxes, liability of spouses filing a joint income tax return, extension to file annual reconciliation report, qualified retirement fund, sales or use tax refunded to or erroneously collected by seller, interest on estate taxes, mailing tax-related document or payment, filing fee for redetermination of earned income tax credit  - AB927

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

income tax _ deduction Income tax — Deduction, see also Capital gains tax; Corporation — Taxation; Homestead — Exemption; Military personnel — Exemption from taxation