2017 Subject Index to Legislation

Medical debt re costs for care of a spouse who dies: refundable individual income tax credit created - AB995

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - AB177

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - SB112

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049; original bill only] - AB64

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049] - SB30

Nonrefundable individual income tax credit for taxpayers below certain income thresholds created; fifth individual income tax bracket created - AB172

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - AB963

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - SB859

Parent of a stillbirth: refundable individual income tax credit created - AB195

Parent of a stillbirth: refundable individual income tax credit created - SB138

Personal property taxes paid by a small business: nonrefundable individual income tax credit and corporate income and franchise tax credit created - AB896

Replacement of public water system service lines containing lead: DNR program to provide financial assistance to municipalities and nonrefundable individual income tax credit and levy limit exception created, water service rates provision - AB964

Replacement of public water system service lines containing lead: DNR program to provide financial assistance to municipalities and nonrefundable individual income tax credit and levy limit exception created, water service rates provision - SB785

Research income and franchise tax credits made partially refundable [A.Sub.Amdt.1: Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - AB64

School district portion of property tax assessment for claimants over set age: refundable individual income tax credit created - AB892

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - AB64

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - SB30

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - AB64

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - SB30

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - AB951

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - SB854

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - AB143

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - SB91

Working families tax credit: must be full-year residents to be eligible [Sec. 1041, 9338 (5); A.Sub.Amdt.1: further revisions, provisions changed to sunset, 1041e, deletes 1041, 9338 (5)] - AB64

Working families tax credit: must be full-year residents to be eligible [Sec. 1041, 9338 (5)] - SB30

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - AB239

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17); original bill only] - AB64

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - SB208

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17)] - SB30

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

Adoption expenses re other states and countries: income tax subtraction modified to include [A.Sub.Amdt.1: Sec. 1016v, 9338 (13i)] - AB64

Adoption-related expenses: individual income tax deduction eligibility requirements revised - AB208

Adoption-related expenses: individual income tax deduction eligibility requirements revised - SB157

Alternative minimum tax repealed [A.Sub.Amdt.1: Sec. 1035m-p, 1036e-1037be, t, 1038m-r, 1040e, h, 1041s, 1050p-u, 1051g-1052u, 1088u, 1113u, 1125s, 1162m, n, 9338 (13p)] - AB64

Broadband expansion grant program revisions, reports and LAB provisions; eliminated requirement that local governments prepare a report before holding a public hearing on an ordinance or resolution authorizing a telecommunications, video, or broadband service facility; manufacturing and agricultural tax credit cannot be claimed on income over set amount - SB847

Federal pension benefits of certain retired federal employees exempt from taxation - AB1023

Higher education debt of small farm operators: reimbursement program and Small Farm Higher Education Debt Council created, DATCP and HEAB duties; individual income tax deduction created; LAB report required - AB284

Higher education debt of small farm operators: reimbursement program and Small Farm Higher Education Debt Council created, DATCP and HEAB duties; individual income tax deduction created; LAB report required - SB214

Immediate family of law enforcement officer or firefighter killed in the line of duty: income tax exemption for amounts received to pay for expenses related to the death - AB619

Immediate family of law enforcement officer or firefighter killed in the line of duty: income tax exemption for amounts received to pay for expenses related to the death - SB664

Income tax changes re rates, brackets, and personal exemption; manufacturing and agricultural tax credit sunsetted - AB200

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - AB910

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - SB764

Internal Revenue Code updates adopted [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 9338 (1); A.Sub.Amdt.1: further revisions, exclude from taxable income distribution from IRA to charitable organization, 1160d] - AB64

Itemized deductions credit does not include adjustments under the federal alternative minimum tax [Sec. 1040, 9338 (6); original bill only] - AB64

Itemized deductions credit does not include adjustments under the federal alternative minimum tax [Sec. 1040, 9338 (6)] - SB30

Itemized deductions credit for nonresidents: calculation modified [Sec. 1039, 9338 (12)] - AB64

Itemized deductions credit for nonresidents: calculation modified [Sec. 1039, 9338 (12)] - SB30

Long-term care investment trust fund: DHS required to establish - AB596

Long-term care investment trust fund: DHS required to establish - SB758

Low income individuals who live in rural areas: individual income tax subtraction created, motor vehicle provision - AB890

Manufacturing and agricultural tax credit claim limit re adjusted gross income; general fund transfer to the Veterans Trust Fund - SB609

Olympic medal won by an individual: tax exemption for value of and payments from the U.S. Olympic Committee created - AB289

Olympic, Paralympic, and Special Olympics medals won by individuals: income tax exemption for value of and any payments from the U.S. Olympic Committee or Special Olympics Board of Directors [A.Sub.Amdt.1: Sec. 1023s, 9338 (16c)] - AB64

Psychiatry practice: individual income tax deduction created for certain income earned from - AB556

Student loans: income tax deduction for interest and principal paid created; lender notification to persons who made payments re total of additional principal and interest payments in a calendar year - AB933

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - AB734

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - SB620

income tax _ rate Income tax — Rate

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - AB1069

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - AB1073

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes [S.Amdt.1: competitive bidding for local highway projects; S.Amdt.1 to S.Amdt.1: additional conditions to competitive bidding requirement] - SB883

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - SB887

Income tax changes re rates, brackets, and personal exemption; manufacturing and agricultural tax credit sunsetted - AB200

Individual income tax rates lowered [Sec. 1025-1035, 1054-1056, 1126, 1129, 1130; original bill only] - AB64

Individual income tax rates lowered [Sec. 1025-1035, 1054-1056, 1126, 1129, 1130] - SB30

Nonrefundable individual income tax credit for taxpayers below certain income thresholds created; fifth individual income tax bracket created - AB172

income tax _ refund Income tax — Refund

Early stage seed and angel investment credits: refund provision - AB39

Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - AB64

Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - SB30

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits [A.Sub.Amdt.2: further revisions, recognition period for build-in gains tax and Multistate Tax Commission Audit Program removed, adds IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes] - AB259

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits - SB203

income tax _ return Income tax — Return

Candidates for president or vice president required to submit copies of federal tax returns with the Elections Commission - AB257

Candidates for president or vice president required to submit copies of federal tax returns with the Elections Commission - SB166

Fire Fighter Memorial Association: permanent individual income tax checkoff created - AB343

Fire Fighter Memorial Association: permanent individual income tax checkoff created - SB558

Rollover payments from certain bankrupt airline re IRA: extending time in which an employee may file an amended income tax return - AB895

incontinent products Incontinent products, see Sales tax — Exemption

indexation Indexation, see Income tax — Rate; Inflation; Public works

indian gaming and compacts Indian gaming and compacts

Tribal gaming receipts transfer for certain UW--Green Bay programming eliminated; tribal gaming receipts appropriations consolidated re unusually high-cost of out-of-home placements and subsidized guardianships of Indian children [Sec. 135, 395, 396, 420, 459, 460, 2246; A.Sub.Amdt.1: further revisions, UW--Green Bay provisions removed, deletes 135, 420, 459] - AB64

Tribal gaming receipts transfer for certain UW--Green Bay programming eliminated; tribal gaming receipts appropriations consolidated re unusually high-cost of out-of-home placements and subsidized guardianships of Indian children [Sec. 135, 395, 396, 420, 459, 460, 2246] - SB30

Youth wellness center: allocation from Indian gaming receipts to American Indian tribes for feasibility study and business plan [Sec. 454, 455, 9101 (10), 9401 (5)] - AB64

Youth wellness center: allocation from Indian gaming receipts to American Indian tribes for feasibility study and business plan [Sec. 454, 455, 9101 (10), 9401 (5)] - SB30

indians and tribal issues Indians and tribal issues

Academic Excellence Higher Education Scholarships awarded to pupils in public and tribal high schools with certain low enrollment - SB840

Battery or threats to cause harm to a tribal judge, prosecutor, or law enforcement officer: criminal penalties expanded to include - AB114