2023 Subject Index to Legislation

Pension payments from WRS by protective occupation participants: income tax exemption created - SB1034

Protective occupation WRS annuitants who are rehired by a WRS participating employer: exception to suspension of annuity - AB671

Protective occupation WRS annuitants who are rehired by a WRS participating employer: exception to suspension of annuity - SB630

WRS contributions by certain county jailers certified as protective occupation participants: date reference correction (remedial legislation suggested by DETF) - AB1098

WRS contributions by certain county jailers certified as protective occupation participants: date reference correction (remedial legislation suggested by DETF) - SB1051

retirement _ public Retirement — Public

2023 WisAct 12 provisions about City of Milwaukee or Milwaukee County repealed or modified re county sales tax, unfunded retirement system liability, first class city sales tax, and fire and police commission - AB868

2023 WisAct 12 provisions about City of Milwaukee or Milwaukee County repealed or modified re county sales tax, unfunded retirement system liability, first class city sales tax, and fire and police commission - SB849

Domestic partnership benefits re WRS, GIB, and Deferred Compensation Program [Sec. 692, 693, 724, 725, 729-731, 742-750, 9313 (2), (3)] - AB43

Domestic partnership benefits re WRS, GIB, and Deferred Compensation Program [Sec. 692, 693, 724, 725, 729-731, 742-750, 9313 (2), (3)] [original bill only] - SB70

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB285

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - SB281

House of correction added to "county jailer" definition re public employee trust fund [A.Amdt.2] - AB245

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - AB386

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - SB435

Pension administration system modernization: DETF required to request funding in 2025-27 budget [Sec. 9113 (4)] - AB43

Pension administration system modernization: DETF required to request funding in 2025-27 budget [Sec. 9113 (4)] [original bill only] - SB70

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB420

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - SB406

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - AB384

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - SB382

Retirement systems in first class cities and counties: sales and use tax imposed, reports required, new hires covered under WRS, and City of Milwaukee and Milwaukee County systems closed to new employees; JSCRS appendix report [A.Amdt.2: further revisions, collective bargaining provision added; S.Amdt.1: further revisions] - AB245

Retirement systems in first class cities and counties: sales and use tax imposed, reports required, new hires covered under WRS, and City of Milwaukee and Milwaukee County systems closed to new employees; JSCRS appendix report - SB301

retirement _ teacher Retirement — Teacher

Rehired WRS teacher annuitants: exemption to suspension of annuity payment - AB18

Rehired WRS teacher annuitants: exemption to suspension of annuity payment - SB9

WRS teacher annuitant hired as a teacher by a WRS participating employer - AB515

WRS teacher annuitant hired as a teacher by a WRS participating employer - SB512

retirement home Retirement home, see Nursing homes and adult care

retirement system wisconsin Retirement System, Wisconsin

County jailers classified as protective occupation participant status for WRS purposes, MERA provision; JSCRS may report [A.Amdt.1: further revisions] - AB28

County jailers classified as protective occupation participant status for WRS purposes, MERA provision; JSCRS may report - SB28

Creditable military service under WRS: revisions re DOC employees - AB1147

Domestic partnership benefits re WRS, GIB, and Deferred Compensation Program [Sec. 692, 693, 724, 725, 729-731, 742-750, 9313 (2), (3)] - AB43

Domestic partnership benefits re WRS, GIB, and Deferred Compensation Program [Sec. 692, 693, 724, 725, 729-731, 742-750, 9313 (2), (3)] [original bill only] - SB70

Law enforcement and fire fighter WRS annuitants who are rehired by a WRS participating employer: exception to suspension of annuity - AB278

Law enforcement and fire fighter WRS annuitants who are rehired by a WRS participating employer: exception to suspension of annuity - SB273

Pension payments from WRS by protective occupation participants: income tax exemption created - AB1136

Pension payments from WRS by protective occupation participants: income tax exemption created - SB1034

Protective occupation WRS annuitants who are rehired by a WRS participating employer: exception to suspension of annuity - AB671

Protective occupation WRS annuitants who are rehired by a WRS participating employer: exception to suspension of annuity - SB630

Rehired WRS teacher annuitants: exemption to suspension of annuity payment - AB18

Rehired WRS teacher annuitants: exemption to suspension of annuity payment - SB9

Retirement systems in first class cities and counties: sales and use tax imposed, reports required, new hires covered under WRS, and City of Milwaukee and Milwaukee County systems closed to new employees; JSCRS appendix report [A.Amdt.2: further revisions, collective bargaining provision added; S.Amdt.1: further revisions] - AB245

Retirement systems in first class cities and counties: sales and use tax imposed, reports required, new hires covered under WRS, and City of Milwaukee and Milwaukee County systems closed to new employees; JSCRS appendix report - SB301

WRS annuitants returning to work for a WRS-participating employer allowed to elect to suspend annuity; waiting period between retirement and returning to covered employment reduced [Sec. 712-716, 718-723, 2727, 9113 (5)] - AB43

WRS annuitants returning to work for a WRS-participating employer allowed to elect to suspend annuity for set number of months; repeal of obsolete public health emergency provisions - AB1018

WRS annuitants returning to work for a WRS-participating employer allowed to elect to suspend annuity; waiting period between retirement and returning to covered employment reduced [Sec. 712-716, 718-723, 2727, 9113 (5)] [original bill only] - SB70

WRS annuitants returning to work for a WRS-participating employer allowed to elect to suspend annuity for set number of months; repeal of obsolete public health emergency provisions - SB908

WRS annuitants returning to work for a WRS-participating employer allowed to elect to suspend annuity; waiting period between retirement and returning to covered employment reduced [original bill only] - Se3 SB1

WRS contributions by certain county jailers certified as protective occupation participants: date reference correction (remedial legislation suggested by DETF) - AB1098

WRS contributions by certain county jailers certified as protective occupation participants: date reference correction (remedial legislation suggested by DETF) - SB1051

WRS teacher annuitant hired as a teacher by a WRS participating employer - AB515

WRS teacher annuitant hired as a teacher by a WRS participating employer - SB512

retirement systems joint survey committee on Retirement Systems, Joint Survey Committee on, see Legislature — Retirement Systems, Joint Survey Committee on

revenue bonds Revenue bonds, see Debt, Public

revenue department of Revenue, Department of

Alcohol Beverages, Division of, created and attached to DOR; alcohol beverage regulation changes; JRCCP may report - AB304

Alcohol Beverages, Division of, created and attached to DOR; alcohol beverage regulation changes; JRCCP may report - SB332

Angel investment tax credit: sold or transferred to another taxpayer allowed - AB933

Angel investment tax credit: sold or transferred to another taxpayer allowed - SB882

Apportionment of gross receipts from trading assets: administrative rules revised [Admin.Code Tax 2.495] [S.Sub.Amdt.2: Sec. 477, 478, 9337 (3), 9437 (2)] - SB70

Bicycle purchases, including electric bicycles: individual, refundable income tax credit created - AB276

Bicycle purchases, including electric bicycles: individual, refundable income tax credit created - SB272

Comparative local government spending report: DOR to produce annually - AB245

Comparative local government spending report: DOR to produce annually - SB301

Digital interactive media: refundable income and franchise tax credit created; report required - AB1033

Digital interactive media: refundable income and franchise tax credit created; report required - SB970

Electric vehicle charging stations: person supplying electricity exempt from public utility regulation; prohibitions on local governments and state agencies from owning, operating, managing, or leasing; excise tax on electric vehicle charging, residence exception; JRCCP may report [S.Amdt.1: ownership or operation by state agency provision modified, station permit changed to registration; S.Amdt.2: further revisions, charging tax modified; A.Amdt.1: local government cannot require private developer to install] - SB791

Expenditure Restraint Incentive Program replaced with Municipality Payment Program - AB854

Expenditure Restraint Incentive Program replaced with Municipality Payment Program - SB818

First-time homebuyer savings account provisions created; JSCTE appendix report [Sec. 1371, 1382, 1442, 1443, 1537, 9337 (6)] - AB43

First-time homebuyer savings account provisions created; JSCTE appendix report [Sec. 1371, 1382, 1442, 1443, 1537, 9337 (6)] [original bill only] - SB70

Flat individual income tax rate established - AB1

Flat individual income tax rate established - SB1

Grant writing and compliance assistance services funding from DOR to political subdivisions under certain population; report required; sunset provision - AB925

Grant writing and compliance assistance services funding from DOR to political subdivisions under certain population; report required; sunset provision - SB855

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift - AB936

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift [S.Amdt.1: revoking an anatomical gift provision added] - SB868

Income tax reciprocity between Wisconsin and Minnesota: study by respective departments of revenue required; agreement conditions and approval by Governor and JCF - AB375

Income tax reciprocity between Wisconsin and Minnesota: study by respective departments of revenue required; agreement conditions and approval by Governor and JCF [S.Amdt.1: JCF approval changed to approval by joint resolution of the Legislature; A.Amdt.1: joint resolution provision replaced with JCF approval, study provision modified] - SB374

Individual income tax withholding table adjustments [S.Sub.Amdt.2: Sec. 9137 (1)] - SB70

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] - AB43

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] [original bill only] - SB70

Interest rates on late, nondelinquent taxes or fees owed to and overpayments refunded by DOR - AB1089

Interest rates on late, nondelinquent taxes or fees owed to and overpayments refunded by DOR - SB1021

Law enforcement and fire and emergency medical services: political subdivisions required to certify to DOR maintenance of effort for - AB245

Law enforcement and fire and emergency medical services: political subdivisions required to certify to DOR maintenance of effort for - SB301

Laws under DOR’s purview: enforcement and administration changes - AB273