2019 Subject Index to Legislation

impact statement Impact statement, see Court — Procedure; Environmental protection

implied consent or alcohol concentration Implied consent or alcohol concentration, see also Drunken driving

Absolute sobriety required for operation of snowmobiles by persons under 21 years of age - AB7

Absolute sobriety required for operation of snowmobiles by persons under 21 years of age - SB10

in memoriam In memoriam

AB Specialty Silicones in Waukegan, Illinois: honoring lives of the individuals involved in the May 3, 2019 explosion and fire - AJR75

AB Specialty Silicones in Waukegan, Illinois: honoring lives of the individuals involved in the May 3, 2019 explosion and fire - SJR58

Berkos, Daniel M.: life and public service as Juneau County DA and on the Public Defender Board commended - AJR96

Berkos, Daniel M.: life and public service as Juneau County DA and on the Public Defender Board commended - SJR70

Brooks, Edward ``Ed”: life and public service of state representative commended - AJR81

Brooks, Edward ``Ed”: life and public service of state representative commended - SJR62

Burns, Dennis: life and public service of Deputy Senate Sergeant-at-Arms and 30 year legislative employee commended - SJR67

Chilsen, Walter John: life and public service of former state senator commended - SJR4

Grady, Warren A.: life, military service in World War II, and public service of former state representative and judge commended - AJR136

Grady, Warren A.: life, military service in World War II, and public service of former state representative and judge commended - SJR101

Hill, Richard G. ``Rick”: honoring the life and service of former Chairman of the Oneida Nation - AJR131

Hill, Richard G. ``Rick”: honoring the life and service of former Chairman of the Oneida Nation - SJR98

Jackson, Gwen T.: life, public service, and dedication to the Milwaukee community and beyond commended - SJR23

Matera, Major General Raymond A.: life and public service of former Wisconsin Adjutant General - AJR14

Matty, Richard ``Dick”: life and public service of former state representative commended - AR15

Maurer, John Joseph: life and public service of former state senator and DVA Secretary commended - SJR42

Musser, Terry: life and public service of former state representative commended - AJR109

Musser, Terry: life and public service of former state representative commended - SJR78

Polasek, Joe: life and 44 year career with the state commended - SJR11

Stevens, Justice John Paul: life and public service on the U.S. Supreme Court commended - AJR98

Stevens, Justice John Paul: life and public service on the U.S. Supreme Court commended - SJR71

Tenuta, Ralph: life and contributions to the Kenosha community commemorated - AJR142

Tregoning, Joseph ``Joe”: life and public service of former state representative commended - AJR102

Tregoning, Joseph ``Joe”: life and public service of former state representative commended - SJR74

income continuation insurance Income continuation insurance, see Insurance — Miscellaneous

income tax Income tax, see also Corporation — Taxation

Broadcaster's income apportionment modified [Sec. 832, 841-848, 901, 915-922; original bill only] - AB56

Broadcaster's income apportionment modified [Sec. 832, 841-848, 901, 915-922] - SB59

Internal Revenue Code updates adopted [Sec. 833-839, 902-914, 925-931, 945-950, 953-960; original bill only] - AB56

Internal Revenue Code updates adopted [Sec. 833-839, 902-914, 925-931, 945-950, 953-960] - SB59

Internal Revenue Code updates to conform Wisconsin’s tax law to federal tax law changes in response to the coronavirus outbreak [Sec. 23-29] - AB1038

Internal Revenue Code updates to conform Wisconsin’s tax law to federal tax law changes in response to the coronavirus outbreak [Sec. 23-29] - SB932

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - AB754

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB720

Lottery prize exceeding set amount: state income taxes required to be used for local roads improvement program - SB201

Low-income housing tax credit to be included in income for income and franchise tax purposes [Sec. 850, 899, 924, 951, 962, 9337 (2); original bill only] - AB56

Low-income housing tax credit to be included in income for income and franchise tax purposes [Sec. 850, 899, 924, 951, 962, 9337 (2)] - SB59

Net operating loss carry-back provision repealed [Sec. 874-877, 983, 984, 9337 (4); original bill only] - AB56

Net operating loss carry-back provision repealed [Sec. 874-877, 983, 984, 9337 (4)] - SB59

Qualified ABLE savings account program for certain expenses for individuals with disabilities: DFI to implement - AB912

Qualified ABLE savings account program for certain expenses for individuals with disabilities: DFI to implement - SB776

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - AB881

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - SB803

income tax _ credit Income tax — Credit, see also Homestead credit

Additional household and dependent care expenses tax credit created; individual income tax subtract modification for similar expenses sunsetted [Sec. 869, 887, 894; original bill only] - AB56

Additional household and dependent care expenses tax credit created; individual income tax subtract modification for similar expenses sunsetted [Sec. 869, 887, 894] - SB59

Adoption expenses: individual income tax credit created re federal adoption expenses credit; current adoption expenses deduction provision; JSCTE appendix report - AB201

Adoption expenses: individual income tax credit created re federal adoption expenses credit; current adoption expenses deduction provision; JSCTE appendix report - SB191

Certified nursing assistant (CNA) training costs: individual income tax credit created - AB253

Certified nursing assistant (CNA) training costs: individual income tax credit created - SB223

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB937

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB825

EITC increased [Sec. 888, 889, 1034; original bill only] - AB56

EITC increased [Sec. 888, 889, 1034] - SB59

EITC rate changed for taxable years beginning after 2019 - AB537

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB409

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - SB370

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 883, 884, 895; A.Sub.Amdt.1: further revisions, removes reinvestment tax credit, deletes 884, 885; A.Amdt.1: deletes 883] - AB56

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 883, 884, 895] - SB59

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - AB126

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - SB126

Farm buildings and other improvements: income and franchise tax credit for property taxes created - AB873

Farm buildings and other improvements: income and franchise tax credit for property taxes created - SB818

Historic rehabilitation tax credit eliminated and WEDC prohibited from certifying certain claims [Sec. 890-893, 940-943, 968-971, 1882-1884; original bill only] - AB56

Historic rehabilitation tax credit eliminated and WEDC prohibited from certifying certain claims [Sec. 890-893, 940-943, 968-971, 1882-1884] - SB59

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - AB642

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - SB622

Housing assistance program funding for homeless and low or moderate income families; Interagency Council on Homelessness duties; DPI and WHEDA reports; workforce development and job and income support programs; federal Workforce Innovation and Opportunity Act (WIOA) references; community action agencies grants; public assistance advisory committee created in DHS; sober living residence networks encouraged, grant provision; reimbursement for nonemergency medical transportation services for MA recipients; nonrefundable individual income tax credit for household and dependent care services; urban mass transit aid; children in out-of-home-care and adverse experiences report; funding for Institute for Research on Poverty annual report on poverty in the state - AB508

Housing assistance program funding for homeless and low or moderate income families; Interagency Council on Homelessness duties; DPI and WHEDA reports; workforce development and job and income support programs; federal Workforce Innovation and Opportunity Act (WIOA) references; community action agencies grants; public assistance advisory committee created in DHS; sober living residence networks encouraged, grant provision; reimbursement for nonemergency medical transportation services for MA recipients; nonrefundable individual income tax credit for household and dependent care services; urban mass transit aid; children in out-of-home-care and adverse experiences report; funding for Institute for Research on Poverty annual report on poverty in the state - SB467

Manufacturing and agricultural tax credit limited [Sec. 885, 886, 937-939; original bill only] - AB56

Manufacturing and agricultural tax credit limited [Sec. 885, 886, 937-939] - SB59

Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - AB395

Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - SB362

Paid intern: income and franchise tax credit created - AB14

Paid intern: income and franchise tax credit created - SB14

Parent of a stillbirth: refundable individual income tax credit created - AB128

Parent of a stillbirth: refundable individual income tax credit created - SB114

Rehabilitation of single-family residence built before 1980: refundable individual income tax credit created, conditions specified - AB905

Rehabilitation of single-family residence built before 1980: refundable individual income tax credit created, conditions specified - SB792

Research tax credit: refundable portion increased, exception provided [Sec. 291, 879-881, 896, 934-936, 944, 965-967, 972; original bill only] - AB56

Research tax credit: refundable portion increased, exception provided [Sec. 291, 879-881, 896, 934-936, 944, 965-967, 972] - SB59

State workforce housing credit created; WHEDA duties and report required - AB906

State workforce housing credit created; WHEDA duties and report required - SB786

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB759