Subject Index

Internal Revenue Code provisions re IRAs: adopting section 512; JSCTE appendix report -  AB608

Internal Revenue Code provisions re IRAs: adopting section 811; JSCTE appendix report -  SB420

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report  - AB631

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report  - SB416

Manufactured or mobile home community: requirements before sale or other transfer created, real estate transfer fee and unfair trade practice provisions; WHEDA duties specified; JSCTE appendix report -  AB527

Manufactured or mobile home community: requirements before sale or other transfer created, real estate transfer fee and unfair trade practice provisions; WHEDA duties specified; JSCTE appendix report -  SB351

Manufacturing sales and use tax exemption re tangible personal property; appendix report [Sec. 1571, 1643, 1709, 1831, 1832, 1834, 1835, 1842-1846, 9443 (5); Enrolled AB-75: further revisions, 1830f, 1831b, 1832b, 1842d, 1843c, g, 9443 (5f), (14q)] -  AB75

Meat of game animal lawfully killed and donated to charitable organization: individual income tax deduction for processing costs created; income and franchise tax exemption for income derived from processing fees; JSCTE appendix report  - AB714

Medical physics performance testing of medical imaging and therapeutic equipment: sales and use tax exemption created; JSCTE appendix report -  AB976

Motorboat, outboard motor, and motorboat trailer: sales and use tax exemption created, conditions specified; JSCTE appendix report -  AB350

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report -  AB254

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report -  SB176

Nonprofit theater in the City of Madison: property tax exemption created under set conditions; JSCTE appendix report  - AB978

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report -  SB65

Program revisions re benefits for low-income residents: BadgerCare Plus, food stamps, Wisconsin Shares, drug testing for public assistance, MPCP, energy assistance, WHEDA and Comm.Dept housing assistance, HEAB, and EITC; Comm.Dept and JSCTE appendix reports  - SB708

Property used in farming: federal Income Tax Code re amortization, depreciation, and expense deductions apply for state income and franchise tax purposes; JSCTE appendix report - AB936

Reinvested capital gains: procedure created for certain persons to defer taxation; JSCTE appendix report [Sec. 1535, 1544, 3073] -  AB75

Retirement income received by an individual: tax exemption expanded and increased; JSCTE appendix report  - AB967

Sales and use tax administration modernized for state, county, and stadium districts re voluntary collection by out-of-state retailers; sales and use taxes imposed on specified digital goods, exception provision; JSCTE appendix report [Sec. 16, 41, 71, 73, 106-108, 154-156, 198-200, 215-218, 221, 225-540, 542-552, 554, 559, 719, 720, 9443 (1), (2)]  - SB62

Skiing facility: sales and use tax exemption for energy efficient property and taxable services; JSCTE appendix report  - AB800

Snowmaking and snow-grooming operations at ski hills, slopes, and trails added to definition of ``manufacturing" for sales and use tax exemption purposes; JSCTE appendix report  - AB802

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report - AB302

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report [S.Sub.Amdt.1: further revisions, trail groomers specified and ATV clubs added]  - SB215

Snowmobile club (nonprofit): property tax exemption for real property created; JSCTE appendix report  - AB301

Snowmobile club (nonprofit): property tax exemption for real property created; JSCTE appendix report  - SB214

Textbooks required for a course at a high school or postsecondary school: sales tax exemption created; JSCTE appendix report - AB901

Thermal biomass heating system and fuel, facilities, and accessories: income and franchise tax credits and property, sales, and use tax exemptions created; JSCTE appendix report  - AB794

Ticket sales to youth sports league events: sales and use tax exemption; JSCTE appendix report [Sec. 1837, 1838]  - AB75

Transportation pass provided by employer or money paid by employer to employee to purchase a pass: individual income tax exemption created; JSCTE appendix report  - SB508

leopold, aldo Leopold, Aldo

Aldo Leopold Climate Change Center and Interactive Laboratory: grant to assist with construction; DOA to review and approve plans [Enrolled AB-75: Sec. 19gd, 640, 655uc, 657ec, 9106 (1) (o), (23)] -  AB75

lesb LESB, see Law Enforcement Standards Board

levy or levy limit Levy or levy limit, see County — Taxation; Municipality — Taxation; Property tax

lfb LFB, see Legislative Fiscal Bureau

liability Liability, see Contributory negligence; Crime and criminals; Damage (personal injury); Medical malpractice; Motor vehicle — Accident; specific subject

liability insurance Liability insurance, see Insurance — Miscellaneous; Insurance — Motor vehicle; Medical malpractice

libraries Libraries

L.E. Phillips Memorial Public Library in the City of Eau Claire: grant for remodeling; Building Commission determination re additional funding from nonstate donations [Enrolled AB-75: Sec. 19ge, 9101 (1)(p), (24)] -  AB75

Library aid funding from universal service fund; use for contracts with providers for specialized library services authorized [Sec. 251-253, 818-822, 2461, 2463]  - AB75

Public library board for 1st class city: county board of supervisors member requirement modified; majority of seats currently filled constitutes a quorum -  AB621

Public library board for 1st class city: county board of supervisors member requirement modified; majority of seats currently filled constitutes a quorum -  SB423

Public library system aid in 2008-09 fiscal year: payment made from universal service fund [Sec. 9239 (1), (2), 9439 (2)] - AB75

license and permit License and permit, see specific subject

license plate License plate, see Motor vehicle — Taxation or registration; Motorcycle — Taxation or registration

licensed practical nurse _lpn_ Licensed practical nurse (LPN), see Nurses

lie detector Lie detector

Employment discrimination: action in circuit court to recover damages permitted, surcharge provision [S.Sub.Amdt.1: further revisions, unfair honesty testing and unfair genetic testing added, surcharge changed to fee and distribution modified; S.Amdt.6: fee provision removed] - SB20

lieap _low_income energy assistance program_ LIEAP (Low-income energy assistance program), see Public assistance

lien Lien, see also Mortgage

Commercial real estate lien revisions; correction instrument provisions created; application to widen, extend, or lay out a street, alley, or other specified public place to include a lis pendens - AB821

Commercial real estate lien revisions; correction instrument provisions created; application to widen, extend, or lay out a street, alley, or other specified public place to include a lis pendens - SB587

Commission lien by real estate broker revisions -  AB873

Homeowner Eviction and Lien Protection program created in WHEDA; reports to JCF required; Comm.Dept appendix report [Sec. 7, 15, 762, 779] -  SB62

Regional (Dane County, Southeast, and Fox Cities) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental car fee modified; report required [for section numbers, see entry under ``Regional planning"] -  AB75

Regional (Dane County, Southeast, and Fox Valley) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental care fee modified; report required [for section numbers and further revisions, see entry under ``Regional planning"]  - AB75

Release of vehicle liens: DOT duties and fee revisions; creditors required to file electronically [Sec. 669, 1927, 2852, 2900, 2906-2913, 9450 (11)] -  AB75

Towing and storage lien revisions - AB711

Towing and storage lien revisions - SB506

Underground petroleum storage tank: Comm.Dept authority to contract for removal; lien provision [Sec. 219, 680, 2155; Enrolled AB-75: further revisions; action of backfilling the excavation specified, 216s, 219e] - AB75

Wage claim lien takes precedence over a lien of a commercial lending institution and the rights of any purchaser of any property of the employer; collective bargaining representative provisions re filing a wage claim - AB40

Wage claim lien takes precedence over a lien of a commercial lending institution and the rights of any purchaser of any property of the employer; collective bargaining representative provisions re filing a wage claim - SB2

lieutenant governor Lieutenant Governor

Lawton, Lieutenant Governor Barbara: years of public service honored -  SJR80

Lieutenant Governor's office abolished; gubernatorial line of succession amended re Speaker of the Assembly. Constitutional amendment (1st consideration)  - SJR27

Olson, Russell A.: life and public service -  SJR83

Political contributions accepted by certain elective state officials, governor, lieutenant governor, and campaign committees prohibited during specified period re biennial budget; exceptions and penalty provisions; JRCCP report  - AB42

State elected officials: JCOER must submit salary adjustments to Legislature in the form of a bill  - AB321

life insurance Life insurance, see Insurance — Life and accident; Insurance — State

light, heat, and power company Light, heat, and power company, see Electric utility; Public utility; Public utility — Taxation

lights Lights, see Motor vehicle — Equipment; School — Conveyance of pupil

limitation of action Limitation of action

DNA evidence connected to certain felonies: time limit for commencing prosecution revised; reconciliation of 2005 WisActs 60 and 276 -  AB514

Sexual contact with a child: statute of limitations and limits on recovery against state and local political subdivisions removed - AB839

Sexual contact with a child: statute of limitations removed - AB453

Sexual contact with a child: statute of limitations removed - SB319

Wrongful death claims arising out of medical malpractice: statute of limitations revised -  SB563

limited liability company _llc_ Limited liability company (LLC), see Corporation

lincoln county Lincoln County

Household Abuse Victims Emergency Network (HAVEN) shelter serving certain counties: WHEDA grant to City of Merrill for renovation [Enrolled AB-75: Sec. 9125 (1f)]  - AB75

Wisconsin River monitoring and study of point and nonpoint source pollution from City of Merrill to the Castle Rock Flowage dam [Enrolled AB-75: Sec. 273s, 2574h]  - AB75

lions clubs of wisconsin Lions Clubs of Wisconsin, see Organization, Miscellaneous

liquefied petroleum gas Liquefied petroleum gas, see Fuel

liquor Liquor, see Alcohol beverage — Regulation

lirc LIRC, see Labor and Industry Review Commission

literacy Literacy

Adult literacy grants: maximum amount eliminated [Sec. 2256; Enrolled AB-75: further revisions, 2255m; deletes 2256]  - AB75

Cops-n-Kids Reading Program in the City of Racine: OJA grant provided [Enrolled AB-75: Sec. 9101 (6f)]  - AB75

Credit card marketing on campuses of institutions of higher education restricted; providing financial literacy information to students required; rules on extending credit to individuals under 21 years old established; forfeiture provision  - AB745

Credit card marketing on campuses of institutions of higher education restricted; providing financial literacy information to students required; rules on extending credit to individuals under 21 years old established; forfeiture provision  - SB525