Subject Index

Ignition interlock device: court to order for first OWI offense regardless of alcohol concentration  - AB433

Ignition interlock device: court to order for first OWI offense regardless of alcohol concentration  - SB320

Military training, education, or other experience may satisfy requirements for certain professional credentials [S.Sub.Amdt.1: further revisions, demonstration requirement added, some credentials specified]  - SB357

Occupational license eligibility revised when operating privilege is suspended or revoked in certain cases  - SB158

OWI penalties for first and second offenses revised, BAC provision; JRCCP report -  AB207

OWI penalties for first and second offenses revised, BAC provision; JRCCP report -  SB152

OWI-related offense revisions re first offense penalty, LESB to establish rules for a sobriety checkpoint program, counties to seek reimbursement from persons sentenced to jail, portion of wine and liquor tax deposited into the intoxicated and drugged drivers fund, prohibited BAC after 1st or 2nd OWI, court cannot release a person after a conviction and before sentencing, release to responsible party, and seizure of vehicle; JRCCP report -  AB670

Underage person prohibited on school premises with detectable alcohol concentration in blood or breath, forfeiture provision; school administrator's written permission to have alcohol on school premises does not apply to underage persons  - SB159

impoundment Impoundment, see Forfeiture

imprisonment Imprisonment, see Prison

inattentive driving Inattentive driving, see Motor vehicle — Regulation

incinerator Incinerator, see Solid waste management

income maintenance Income maintenance, see Public welfare

income tax Income tax, see also Corporation — Taxation

Capital losses: treatment of federalized; JSCTE appendix report  - AB225

Capital losses: treatment of federalized; JSCTE appendix report  - SB160

Clean technology grants: DOR collection of withholding taxes revised; WEDC to establish grant program for technology transfer organizations and research institutions  - AB651

Combined reporting, qualified production activities income credit, estate tax, upper income tax bracket, EITC, homestead tax credit, and exclusion of capital gains revisions; JSCTE appendix report -  AB637

County fair association employee wages: income tax withholding exemption revised -  AB128

County fair association employee wages: income tax withholding exemption revised -  SB89

Health savings account: nonrefundable individual income tax credit created [S.Sub.Amdt.1: further revisions, adopting Internal Revenue Code provisions for state income and franchise tax purposes] -  JR1 SB2

Income tax deferral for long-term Wisconsin capital assets provisions created; JSCTE appendix report [Sec. 1764, 2863; A.Sub.Amdt.1: further revisions] - AB40

Income tax deferral for long-term Wisconsin capital assets provisions created; JSCTE appendix report [Sec. 1764, 2863] - SB27

Internal Revenue Code: recent changes adopted re tax credit bonds, Roth IRAs, annuity contracts, and long-term care annuities [Sec. 1753, 1890, 1891, 1897, 2013, 2014]  - SB27

School board and public library board permitted to transfer certain donations to charitable organizations exempt from federal income tax under set conditions [A.Amdt.1: community foundation specified, definition and condition provisions; S.Amdt.2: use consistent with intent of donor condition added and other revisions] -  AB224

TCS Board to award grants to technical college districts for programs to reduce unemployment; sixth tax bracket created  - AB343

TCS Board to award grants to technical college districts for programs to reduce unemployment; sixth tax bracket created  - SB236

Wisconsin Venture Capital Authority, badger jobs fund, and certified jobs now fund program created; Comm.Dept, WEDC, DOR, OCI, and JCF duties; reports required  - AB129

Wisconsin Venture Capital Authority, badger jobs fund, and certified jobs now fund program created; Comm.Dept, WEDC, DOR, OCI, and JCF duties; reports required  - SB94

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

Amino acid-based elemental formula for use by certain children with a milk allergy: nonrefundable individual income tax credit created -  SB210

Angel investment tax credit program revisions re qualified new business venture certification and limitation on credits claimed; angel investment or early stage seed tax credit does not have to be paid back if investment is held for less than 3 years and is worthless -  AB601

Angel investment tax credit program revisions re qualified new business venture certification and limitation on credits claimed; angel investment or early stage seed tax credit does not have to be paid back if investment is held for less than 3 years and is worthless [S.Amdt.1: further revisions; S.Amdt.4: limitation on credits provision removed] -  SB463

Angel investment tax credit: provision for transferring to another taxpayer created -  AB25

Apprentice wages: income and franchise tax credits created, conditions specified -  AB587

Apprentice wages: income and franchise tax credits created, conditions specified -  SB448

Broadband service infrastructure costs re certain areas of the state: income and franchise tax credit created  - AB359

Business relocated from another state or country to this state: tax benefits extended to existing business engaged in same type of business and within certain proximity  - AB341

Combined reporting, qualified production activities income credit, estate tax, upper income tax bracket, EITC, homestead tax credit, and exclusion of capital gains revisions; JSCTE appendix report -  AB637

Community development financial institution (CDFI) credit created, Comm.Dept duties; dairy manufacturing facility, meat processing facility, and food processing plant and food warehouse investment credits revised - AB186

Community development financial institution (CDFI) credit created, Comm.Dept duties; dairy manufacturing facility, meat processing facility, and food processing plant and food warehouse investment credits revised - SB120

Community development financial institution (CDFI) credit created, WEDC duties -  AB211

Dairy and livestock farm investment credit: computation order changed -  AB722

Dairy and livestock farm investment credit: computation order changed -  SB543

Dairy and livestock farm investment credit extended -  AB5

Dairy and livestock farm investment credit extended -  AB19

Dairy and livestock farm investment credit extended [S.Amdt.1: livestock farm modernization or expansion added]  - SB9

Dairy cooperative member allowed to claim the dairy manufacturing facility investment credit either the taxable year the expenditure is made or the next taxable year  - AB357

Dairy cooperative member allowed to claim the dairy manufacturing facility investment credit either the taxable year the expenditure is made or the next taxable year [S.Sub.Amdt.1: further revisions, claim to be made in year after the work occurs, credits shall be added to claimant's income under set conditions] -  SB260

Dairy manufacturing facility investment credit changed from annual to continuing [Sec. 772] - AB40

Dairy manufacturing facility investment credit changed from annual to continuing [Sec. 772] - SB27

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 1826, 1963, 2075, 9341 (1)] - SB27

Dairy manufacturing facility investment credit: transferred to DATCP and dairy cooperatives allowed to claim [Sec. 1826, 1963, 2075, 3369, 9341 (1); A.Sub.Amdt.1: further revisions, 772d, 1822d, 1826d, 1959d, 1963d, 2071d, 2075d, deletes 1826, 1963, 2075] -  AB40

Early stage seed and angel investment credits revised; WiSys Technology Foundation, Inc. grants appropriation modified re Wisconsin Small Company Advancement program; certain positions at U.W. Milwaukee and U.W. Madison authorized; WEDC to issue bonds and notes up to set amount re venture capital funds -  AB191

Early stage seed and angel investment credits revised; WiSys Technology Foundation, Inc. grants appropriation modified re Wisconsin Small Company Advancement program; certain positions at U.W. Milwaukee and U.W. Madison authorized; WEDC to issue bonds and notes up to set amount re venture capital funds -  SB122

Early stage seed and angel investment tax credits: refund provision -  AB20

Early stage seed and angel investment tax credits: refund provision -  SE1 AB15

Early stage seed and angel investment tax credits: refund provision -  SE1 SB15

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114]  - AB40

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114]  - SB27

EITC: percentage of federal credit that may be claimed changed [Sec. 1883, 1884; A.Sub.Amdt.1: further revisions]  - AB40

EITC: percentage of federal credit that may be claimed changed [Sec. 1883, 1884] -  SB27

Entrepreneurial tax credit access grants created -  AB90

Entrepreneurial tax credit access grants created, WEDC duties  - SE1 AB16

Entrepreneurial tax credit access grants created, WEDC duties  - SE1 SB16

Film production services tax credit application fee revised - SE1 AB3

Film production services tax credit application fee revised - SE1 SB3

Film production tax credit administration transferred from Comm.Dept to Tour.Dept [Sec. 1874-1877, 2004-2007, 2115-2118, 3368] -  AB40

Green data center: income and franchise tax credits created - AB61

Green data center: income and franchise tax credits created - SB31

Health savings account: nonrefundable individual income tax credit created -  JR1 AB2

Health savings account: nonrefundable individual income tax credit created [S.Sub.Amdt.1: further revisions, adopting Internal Revenue Code provisions for state income and franchise tax purposes] -  JR1 SB2

Hiring persons not legally in the U.S.: companies are ineligible for income and franchise tax credits, property tax exemptions, public works contracts, and local governmental unit loans or grants for seven years -  SB137

Hiring unemployed individuals: income and franchise tax credits created -  SB201

Hospitality business advertising outside the state: income and franchise tax credit created -  AB205

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created -  SB227

Internal Revenue Code: recent changes adopted re tax credit bonds, Roth IRAs, annuity contracts, and long-term care annuities [Sec. 1753, 1890, 1891, 1897, 2013, 2014; A.Sub.Amdt.1: further revisions, 1752n, 1753d, 1889p, 1890d, n, 1891d, 1896n, 1897d, 2012n, 2013d, n, 2014d]  - AB40

Jobs tax credit: amount of credits allocated increased -  AB16

Jobs tax credit changed from annual to continuing appropriation [Sec. 771, 9441 (1)] -  AB40

Jobs tax credit changed from annual to continuing appropriation [Sec. 771, 9441 (1)] -  SB27

Jobs tax credit: refund date modified [A.Sub.Amdt.1: original provisions deleted, WEDC duty and maximum increased]  - AB1

Jobs tax credit: refund date modified -  SB5

Livestock premises registration program DATCP grant; income and franchise tax credits created for livestock identification tags and tag-reading equipment -  AB489

Livestock premises registration program DATCP grant; income and franchise tax credits created for livestock identification tags and tag-reading equipment [S.Sub.Amdt.1: further revisions, appropriation and budget proposal requirement added, tax credits and grant provisions deleted]  - SB396

Lumber manufacturing facility: income and franchise tax credits created re modernization and expansion  - AB360

Private school tuition, grades K-12: nonrefundable individual income tax credit created -  AB112

Private school tuition, grades K-12: nonrefundable individual income tax credit created -  SB69

Property tax credit for veterans and surviving spouses: definition of ``principal dwelling" revised - SB512

Qualified production activities credit created re manufacturing property and agricultural property [A.Sub.Amdt.1: Sec. 1755g, 1881n, 1887d, 1889n, 1896f, 2011d, 2012d, 2013f, 2015e, 2122d, 2123d, 2184n] -  AB40