Subject Index

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

Interest on bonds or notes issued by WHEFA and used for information technology purchases by a health facility: individual and corporate income tax exemption created  - AB964

Interest on bonds or notes issued by WHEFA and used for information technology purchases by a health facility: individual and corporate income tax exemption created  - SB507

Jury service: individual income tax subtract modification created -  AB171

Long-term care expenses account established and individual income tax exemption authorized - AB138

Medical care insurance paid by certain persons: individual income tax deduction created -  AB290

Pension payments: individual income tax exemption for certain amount created -  SB453

Personal individual income tax exemption revision re persons age 70 or 75 -  SB47

Retirement plan payments: individual income tax exemption created -  AB336

Retirement plan payments: individual income tax exemption created -  SB160

Social security benefits exempt from individual income tax -  AB167

Social security benefits exempt from individual income tax -  SB367

Unemployment compensation benefits exempt from taxation -  SB301

Volunteer firefighter income exempt from income tax -  AB764

WHEDA bonds or notes: individual and corporate income tax re multifamily and elderly housing projects created; cultural and architectural landmark exemption repealed [A.Amdt.1: repayment to general fund provision] - AB98

WHEFA bonds: individual and corporate income tax exemptions created; educational institution definition expanded to include Wisconsin Association of Independent Colleges and Universities -  AB205

income tax _ rate Income tax — Rate

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

income tax _ refund Income tax — Refund

County or municipality may certify any non-property tax-related debt over $20.00 to DOR to collect from debtor's tax refund [A.Sub.Amdt.1: further revisions, judgment and notice provisions] -  AB613

County or municipality may certify any non-property tax-related debt over $20.00 to DOR to collect from debtor's tax refund -  SB540

Delinquent job access loan repayment: setoff against income tax refund provided [Sec. 510, 1225, 1451, 1452, 1454, 1456, 1457, 1459, 1604] -  SB44

Elector approval for certain taxing, spending, and bonding decisions; establishment of emergency fund and budget stabilization fund required; refund re excess revenue provision. Constitutional amendment (1st consideration)  - AJR55

Elector approval for certain taxing, spending, and bonding decisions; establishment of emergency fund and budget stabilization fund required; refund re excess revenue provision. Constitutional amendment (1st consideration)  - SJR56

income tax _ return Income tax — Return

Breast cancer research program and grant created and individual income tax checkoff procedure [A.Sub.Amdt.1: further revisions, grants specifically awarded to Medical College of Wisconsin and U.W. Comprehensive Cancer Center, reports required] -  AB351

Children's trust fund: income tax check-off procedure created; CANPB grant provision -  SB427

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

indian gaming and compacts Indian gaming and compacts

American Indian grant funding for veterans; benefits coordinator position provided [S.Sub.Amdt.1: Sec. 564d, f, t, v, 610n, q, 846m, 1089m] -  SB44

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

Gaming compact amendments: DOA to report on expenditures re expanded responsibilities of the Office of Indian gaming [S.Sub.Amdt.1: Sec. 9101 (12d)] - SB44

Gaming revenues and snowmobile aids [S.Sub.Amdt.1: Sec. 404c, 604m, 2608m] [604m renumbered 609k]  - SB44

Gaming revenues transfer to conservation fund [Sec. 9238 (3)] - SB44

Indian gaming compacts: Governor must submit proposal to legislature for approval -  SB41

Indian gaming compacts: Governor must submit to JCLO which, if approved, will be introduced as a bill for approval by the legislature; closed session provision  - AB998

Indian gaming compacts: Governor must submit to JCLO which, if approved, will be introduced as a bill for approval by the legislature; closed session provision  - SB569

Indian gaming compacts: Governor shall meet periodically with JCLO; exemption from open meetings law  - AB703

Indian gaming compacts: prohibitive terms specified; joint resolution provision [A.Sub.Amdt.2: further revisions, agreements between tribe or band and local governments re certain services and reimbursements provision added]  - AB144

Indian gaming compacts: prohibitive terms specified; joint resolution provision -  SB62

Indian gaming compacts: WC insurance and UI law requirements for approval -  SB67

Indian gaming establishment located on off-reservation lands proposal: advisory siting commission created to make recommendations to the Governor -  AB905

Indian gaming revenue funding for Arts board and for grants to American Indian art projects: funding repealed [S.Sub.Amdt.1: Sec. 302h, 606k, 1034s, t] -  SB44

Indian gaming revenue use for coaster brook trout activities: funding repealed [S.Sub.Amdt.1: Sec. 398m, 609j]  - SB44

Local revenue sharing from Indian gaming compact receipts; local boards to be created [S.Sub.Amdt.1: Sec. 615m, r, 1531m] - SB44

Manufacturing extension center grant program repealed; Indian gaming receipts reallocated to conservation fund [Sec. 293, 294, 606, 608, 2624, 2627, 2628; S.Sub.Amdt.1: program restored, funding provision, 292f, 2624d, deletes 2624, 2627] - SB44

Minority health grants from Indian gaming revenue revised [S.Sub.Amdt.1: Sec. 2059g] -  SB44

Special order of business for March 12, 2003 established re AB-144 -  AR5

Tribal gaming allocation credit to PR accounts; excess to general fund [Sec. 605, 2633, 2634; S.Sub.Amdt.1: further revisions, 2633m, deletes 2633, 2634] -  SB44

Tribal gaming revenue use for identification of certain American Indian grave sites and publication of regional history: Historical society funding repealed [S.Sub.Amdt.1: Sec. 346m, n, 615e, f] - SB44

Wild crane crop damage study re Indian gaming revenues: obsolete appropriation repealed [S.Sub.Amdt.1: Sec. 398r, 609m] - SB44

Work-based learning programs: appropriation from Indian gaming receipts to TCS Board increased  - AB773

indians and tribal issues Indians and tribal issues, see also Great Lakes inter-tribal council

Alternative schools operating American Indian language and culture education: aid program eliminated [S.Sub.Amdt.1: Sec. 351m, 610m, 1998g] -  SB44

Cigarette tax refunds to Indian tribes: percentage reduced [S.Sub.Amdt.1: Sec. 2057m] -  SB44

County-tribal law enforcement appropriations revised, grant programs consolidated; tribal law enforcement grant program funded out of same appropriation [Sec. 224, 226-229, 558, 559, 590, 591, 611-613, 1527, 2109, 2110, 9132 (1); original bill only] -  SB44

Delinquent act allegedly committed by an American Indian juvenile while outside the boundaries of the reservation or off-reservation trust land because of certain tribal court order: process for consultation established - AB402

Delinquent act allegedly committed by an American Indian juvenile while outside the boundaries of the reservation or off-reservation trust land because of certain tribal court order: process for consultation established - SB193

Ethnic names, nicknames, logos, and mascots used by schools: complaint procedure established; State Superintendent duty specified -  AB357

Indian gaming revenue funding for Arts board and for grants to American Indian art projects: funding repealed [S.Sub.Amdt.1: Sec. 302h, 606k, 1034s, t] -  SB44

Indian student assistance grant: maximum amount increased and tribal matching contributions eliminated  - AB422

Indian tribes and bands and state executive branch agencies: Governor encouraged to develop and implement a consultation policy -  AJR40

Municipal revenue sharing agreement: county may enter into with another county, municipality, or federally recognized American Indian tribe or band -  SB458

Native American culture education grant to Beloit College eliminated [S.Sub.Amdt.1: Sec. 351g, 610g, 1995h]  - SB44

Public Health Council created; reimbursement for quarantine costs; intrastate emergency management mutual aid; incident command system requirements and definition; certain exemption from liability; intentionally making a false threat to release a harmful substance prohibited [for further revisions, see entry under ``Public health"] -  SB120

Rehabilitation reviews for persons otherwise not permitted to be employed at, contract with, or reside at certain care facilities: tribal authority to conduct; report and registry revisions - AB401

Rehabilitation reviews for persons otherwise not permitted to be employed at, contract with, or reside at certain care facilities: tribal authority to conduct; report and registry revisions - SB192

Revenue sharing agreement: county may enter into with another county, a municipality, or a federally recognized American Indian tribe or band -  AB901

Sovereign status of federally recognized American Indian tribes and bands: state recognition affirmed; state agencies and departments provision -  AJR37

Sovereign status of federally recognized American Indian tribes and bands: state recognition affirmed; state agencies and departments provision -  SJR36

Special counselors for American Indian pupils: grants eliminated [S.Sub.Amdt.1: Sec. 351j, 610c, 1995d]  - SB44

STH 27 designated and marked ``Citizen Soldier Heritage Highway" [S.Amdt.1: contributions required]  - SB46

Tribal gaming revenue use for identification of certain American Indian grave sites and publication of regional history: Historical society funding repealed [S.Sub.Amdt.1: Sec. 346m, n, 615e, f] - SB44

Tribal impact statements required for certain bills; LRB provision -  AB399

Tribal impact statements required for certain bills; LRB provision -  SB190

Wisconsin Tribal-State Council created in DOA -  AB398

Wisconsin Tribal-State Council created in DOA -  SB189

indigents Indigents, see Public defender

industrial development Industrial development, see also Business; Minority enterprise; Municipality — Planning

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

American Indian economic development grants liaison repealed [S.Sub.Amdt.1: Sec. 293s, u, 607u, 2628m]  - SB44

Boathouse construction, repair, or maintenance: placement exemption re commercial purposes, industrially zoned land, or brownfield [A.Sub.Amdt.2: further revisions]  - AB655

Boathouse construction, repair, or maintenance: placement exemption re commercial purposes, industrially zoned land, or brownfield -  SB313

Boathouse construction, repair, or maintenance: placement exemption re commercial purposes, industrially zoned land, or brownfield; DNR permit provision - AB637

Boathouse construction, repair, or maintenance: placement exemption re commercial purposes, industrially zoned land, or brownfield; DNR permit provision - SB296

Business subsidies awarding and reporting requirements created; LAB, DOA, Comm.Dept, and development and technology zone tax credits provisions  - AB416