2017 Subject Index to Legislation

Tetrahydrocannabinols (THC) definition modified re cannabidiol (CBD oil) documentation; scheduling of CBD oil and physician provisions - AB49

Tetrahydrocannabinols (THC) definition modified re cannabidiol (CBD oil) documentation; scheduling of CBD oil and physician provisions - SB10

cooperative arrangement Cooperative arrangement, see Intrastate relations

cooperative associations Cooperative associations, see also Electric utility

Annual reports filed with DFI by certain business entities: deadline modified - SB36

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - AB459

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - SB357

Cooperative organization and operation changes; electric cooperative provisions - SB281

Cooperative organization and operation changes; extension of credit by electric cooperative provisions [A.Amdt.1: revisions re keeping financial books and records; A.Amdts.2 and 3: further revisions] - AB353

Corporations and cooperative associations prohibited from making political contributions or expenditures to influence an election for state or local office; court and Ethics Commission provisions - SB413

Distillpub permit created; municipal liquor license quota, brewpub, brewer’s permit, winery hours and license, small winery cooperative wholesaler, and beer and intoxicating liquor wholesaler provisions; DOR duties - AB492

Distillpub permit created; municipal liquor license quota, brewpub, brewer’s permit, winery hours and license, small winery cooperative wholesaler, and beer and intoxicating liquor wholesaler provisions; DOR duties - SB418

Local government zoning authority revisions re substandard lots, merging lots, variances, and nonconforming structures; conditional use permit requirements; private ponds exempt from certain permitting requirements; inverse condemnation proceedings and eminent domain; right to display the flag of the U.S. re housing associations and housing cooperatives [A.Sub.Amdt.1: further revisions, inverse condemnation proceedings removed; A.Amdt.4: private ponds provision removed] - AB479

Local government zoning authority revisions re substandard lots, merging lots, variances, and nonconforming structures; conditional use permit requirements; private ponds exempt from certain permitting requirements; inverse condemnation proceedings and eminent domain; right to display the flag of the U.S. re housing associations and housing cooperatives - SB387

Renewable resource credits: heat that is a byproduct of manufacturing processes and used as thermal energy is eligible - AB204

Renewable resource credits: heat that is a byproduct of manufacturing processes and used as thermal energy is eligible - SB144

Services performed by an electric cooperative to another or by a telecommunications utility to another during a declared state of emergency: sales and use tax exemption created [A.Amdt.1: ``declared" removed and ``state of emergency" defined] - AB583

Services performed by an electric cooperative to another or by a telecommunications utility to another during a declared state of emergency: sales and use tax exemption created - SB501

Urban farming: DATCP to develop and promote program in consultation with U.S. Department of Agriculture and Institute for Urban Agriculture and Nutrition - AB673

Urban farming: DATCP to develop and promote program in consultation with U.S. Department of Agriculture and Institute for Urban Agriculture and Nutrition - SB561

Wetland individual permits issued by DNR to public utilities: mitigation requirements revised [A.Amdt.1: cooperatives provision added] - AB497

Wisconsin School of Urban Agriculture: identifying available land in City of Milwaukee - AB671

Wisconsin School of Urban Agriculture: identifying available land in City of Milwaukee - SB560

cooperative educational service agency Cooperative educational service agency, see Educational Service Agency, Cooperative

coroner Coroner

Coroner or medical examiner required to submit DNA sample to the state crime laboratories when death is unexplained or suspicious, due to homicide or suicide, and certain other conditions - AB1009

Medicolegal Investigation Examining Board (MIEB) created in DSPS; licensure of medical examiners, medicolegal investigators, and staff members established; provisions re death notification, handling of personal property, disposition of bodies, access to deceased’s mental health treatment records, and emergency rules - AB366

Medicolegal Investigation Examining Board (MIEB) created in DSPS; licensure of medical examiners, medicolegal investigators, and staff members established; provisions re death notification, handling of personal property, disposition of bodies, access to deceased’s mental health treatment records, and emergency rules - SB297

Officer-involved death: correctional officer investigation and autopsy provisions established - SB200

corporation Corporation, see also Business

Advisory referendum for November 2018 ballot re should Congress propose an amendment to the U.S. Constitution to overturn Citizens United v. F.E.C. - AJR53

Advisory referendum for November 2018 ballot re should Congress propose an amendment to the U.S. Constitution to overturn Citizens United v. F.E.C. - SJR54

Alcohol beverage licenses and permits and cigarette and tobacco products retailer licenses: application form signature and notarized requirements modified; corporate agent and false information penalty provisions - AB752

Alcohol beverage licenses and permits and cigarette and tobacco products retailer licenses: application form signature and notarized requirements modified; corporate agent and false information penalty provisions - SB632

Annual reports filed with DFI by certain business entities: deadline modified - SB36

Application of foreign law: courts or other adjudicative authority may not consider if it would violate the party’s civil rights; ecclesiastical and corporate provisions - AB401

Application of foreign law: courts or other adjudicative authority may not consider if it would violate the party’s civil rights; ecclesiastical and corporate provisions - SB368

Benefit corporation, a category of business corporation, created - AB354

Benefit corporation, a category of business corporation, created [S.Amdts.1 and 2: further revisions] - SB298

Boycott of Israel: prohibiting state procurement contracts from participating in and local governmental units from participating in or adopting a rule, ordinance, or policy related to [A.Amdt.1: company defined] - AB553

Business entity filing with DFI: expedited processing fees [Sec. 1682, 1690] - AB64

Business entity filing with DFI: expedited processing fees [Sec. 1682, 1690] - SB30

Center for Employee Ownership established by the UW System; WEDC to establish economic development program re employee ownership loans or loan guarantees for eligible transactions; income and franchise tax, employee ownership trust, and DOA provisions - AB1010

Center for Employee Ownership established by the UW System; WEDC to establish economic development program re employee ownership loans or loan guarantees for eligible transactions; income and franchise tax, employee ownership trust, and DOA provisions - SB460

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - AB459

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - SB357

Corporations and cooperative associations prohibited from making political contributions or expenditures to influence an election for state or local office; court and Ethics Commission provisions - SB413

Disregarded entities: DOR notices sent to the owner or the entity is considered sent to both [Sec. 1161; original bill only] - AB64

Disregarded entities: DOR notices sent to the owner or the entity is considered sent to both [Sec. 1161] - SB30

Foreign corporation acting in a fiduciary capacity in this state allowed - AB715

Foreign corporation acting in a fiduciary capacity in this state allowed - SB603

Foreign corporation’s certificate of authority fees eliminated under certain conditions - AB897

Foreign corporation’s certificate of authority fees eliminated under certain conditions - SB783

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - AB640

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - SB525

LLC articles of organization: initial filing fee exemption for student entrepreneurs, definition provision - AB498

LLC articles of organization: initial filing fee exemption for student entrepreneurs, definition provision - SB404

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3); original bill only] - AB64

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3)] - SB30

Rate-based client services purchased by DCF, DOC, DHS, or certain county departments: retention and disposition of surpluses generated by providers modified - AB327

Rate-based client services purchased by DCF, DOC, DHS, or certain county departments: retention and disposition of surpluses generated by providers modified; audit and JCF provisions [A.Sub.Amdt.1: Sec. 744b-h, 923b-m, 1850e, f, 9106 (3t), 9108 (2t), 9120 (3t), 9306 (4t), 9308 (1t), 9320 (2t), 9406 (4t), 9408 (3t), 9420 (3u)] - AB64

Rate-based client services purchased by DCF, DOC, DHS, or certain county departments: retention and disposition of surpluses generated by providers modified - SB255

Red Arrow Club: membership requirements modified to be eligible for incorporation - AB552

Red Arrow Club: membership requirements modified to be eligible for incorporation - SB461

Shareholders’ meetings of business corporations remote communication participation allowance created; electronic network provision - SB285

Shareholders’ meetings of business corporations remote communication participation allowance created; electronic network provision - AB357

SWIB prohibited from investing in any company contracting with the federal government re a wall along the border of the United States and Mexico - AB273

SWIB prohibited from investing in any company contracting with the federal government re a wall along the border of the United States and Mexico - SB210

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - AB140

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - SB89

corporation _ taxation Corporation — Taxation

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774; original bill only] - AB64

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774] - SB30

Business development tax credit: technical correction [A.Sub.Amdt.1: Sec. 1078m] - AB64

Business development tax credit: WEDC may exceed annual limits under set conditions and with JCF approval; early stage business investment program provision [A.Sub.Amdt.1: Sec. 1035x, 1040g, p, 1083x, 1086m, 1108x, 1111m, 1774e-k, 1779m, n] - AB64

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated - AB84

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated - SB63

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision - AB574

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision - SB481

Claims for refundable enterprise zone, business development, and electronics and technology manufacturing zone tax credits; WEDC duties [A.Sub.Amdt.1: Sec. 481m, 1036h-1038h, 1082m, 1085ba-1086h, 1110ba-1111h, 1769v, 1779L, 1783L-q, 9150 (3t)] - AB64

Contracts between WEDC and recipients of grants, loans, or tax credits: requirements created - AB647

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140; A.Sub.Amdt.1: further revisions] - AB64

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140] - SB30

Due dates changed for certain entities re filing income and franchise tax returns, paying estimated income and franchise tax installment payments, and filing withholding tax returns - AB26

Due dates changed for certain entities re filing income and franchise tax returns, paying estimated income and franchise tax installment payments, and filing withholding tax returns [S.Amdt.1: extension provision added] - SB2

Electronics and information technology manufacturing zone and tax credits: WEDC authorized to create; provisions re TIDs, sales tax exemption, environmental impact statements, wetlands and waterways permits, PSC certificates and market-based rates, and grants to local governments; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA [for amendments, see entry under ``Industrial development"] - Au7 AB1

Electronics and information technology manufacturing zone and tax credits: WEDC authorized to create; provisions re TIDs, sales tax exemption, environmental impact statements, wetlands and waterways permits, PSC certificates and market-based rates, and grants to local governments; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA - Au7 SB1

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB726

Employer contributions to employee’s college savings account: corporate income and franchise tax credit created - AB108