2025 Subject Index to Legislation

Manufacturing and agriculture credit: manufacturing income limit [Sec. 1285-1287, 1346-1348] [original bill only] - SB45

Married persons filing a separate return allowed to claim EITC under certain conditions - AB20

Married persons filing a separate return allowed to claim EITC under certain conditions - SB20

Nuclear power-related research eligible for the research income tax credit [Sec. 1278-1281, 1340-1343, 1384-1387] - AB50

Nuclear power-related research eligible for the research income tax credit [Sec. 1278-1281, 1340-1343, 1384-1387] [original bill only] - SB45

Parent of a stillbirth: refundable individual income tax credit created - AB373

Parent of a stillbirth: refundable individual income tax credit created - SB379

Rail infrastructure and railroad maintenance expenses: income and franchise tax credits created; DOR duties - AB219

Rail infrastructure and railroad maintenance expenses: income and franchise tax credits created; DOR duties - SB213

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - AB183

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - SB177

Sustainable aviation fuel production: income and franchise tax credit created - AB222

Sustainable aviation fuel production: income and franchise tax credit created - SB284

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] - AB50

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] [original bill only] - SB45

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB403

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB398

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1290-1292, 9337 (2)] - AB50

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1290-1292, 9337 (2)] [original bill only] - SB45

Veterans and surviving spouses property tax credit: claimants may also claim the farmland preservation tax credit - AB264

Veterans and surviving spouses property tax credit: claimants may also claim the farmland preservation tax credit - SB261

Veterans and surviving spouses property tax credit: eligibility expanded [Sec. 1288, 1289, 1293, 9337 (3)] - AB50

Veterans and surviving spouses property tax credit: eligibility expanded [Sec. 1288, 1289, 1293, 9337 (3)] [original bill only] - SB45

Video game production income and franchise tax credit created - AB204

Video game production income and franchise tax credit created - SB204

Workforce housing and child care investment awards under the business development tax credit modified - AB280

Workforce housing and child care investment awards under the business development tax credit modified - SB286

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] - AB50

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] [original bill only] - SB45

income tax _ deduction Income tax — Deduction

Adoption expenses: maximum income tax deduction increased; JSCTE appendix report [Sec. 1228, 1229] - AB50

Adoption expenses: maximum income tax deduction increased; JSCTE appendix report [Sec. 1228, 1229; S.Sub.Amdt.2: renumbered Sec. 217, 218] - SB45

Broadband expansion grants and federal high-cost program funding for broadband expansion: income and franchise tax exemptions; JSCTE appendix report - AB208

Broadband expansion grants and federal high-cost program funding for broadband expansion: income and franchise tax exemptions; JSCTE appendix report - SB176

Cash tips paid to employees: income tax exemption created; JSCTE appendix report - AB38

Cash tips paid to employees: income tax exemption created; JSCTE appendix report - SB36

Cash tips paid to employees: income tax exemption created; JSCTE appendix report [Sec. 1221, 1226, 1227, 1230-1242, 1421-1423, 9337 (10)] - AB50

Cash tips paid to employees: income tax exemption created; JSCTE appendix report [Sec. 1221, 1226, 1227, 1230-1242, 1421-1423, 9337 (10)] [original bill only] - SB45

Catastrophe savings account established to be used for property damage due to a catastrophic event; property insurance and income tax subtraction provisions [Sec. 1223, 1245, 1246, 2350] - AB50

Catastrophe savings account established to be used for property damage due to a catastrophic event; property insurance and income tax subtraction provisions [Sec. 1223, 1245, 1246, 2350] [original bill only] - SB45

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1224, 1225] - AB50

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1224, 1225] [original bill only] - SB45

Elementary or secondary school teacher: income tax deduction for eligible expenses created; JSCTE appendix report - AB64

Elementary or secondary school teacher: income tax deduction for eligible expenses created; JSCTE appendix report - SB69

Labor organization dues and expenses: individual income tax subtraction created; JSCTE appendix report [Sec. 1247] - AB50

Labor organization dues and expenses: individual income tax subtraction created; JSCTE appendix report [Sec. 1247] [original bill only] - SB45

Private school tuition income tax deduction: adjusted gross income threshold; JSCTE appendix report [Sec. 1243, 1244] - AB50

Private school tuition income tax deduction: adjusted gross income threshold; JSCTE appendix report [Sec. 1243, 1244] [original bill only] - SB45

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - AB76

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - SB72

Retirement income: income tax subtraction created, conditions specified [S.Sub.Amdt.2: Sec. 213, 214, 216, 219-221, 258] - SB45

income tax _ rate Income tax — Rate

Individual income tax: fifth bracket added [Sec. 1253-1263, 1318-1320, 1424-1426, 9137 (1)] - AB50

Individual income tax: fifth bracket added [Sec. 1253-1263, 1318-1320, 1424-1426, 9137 (1)] [original bill only] - SB45

Individual income tax: second bracket expanded [S.Sub.Amdt.2: Sec. 222-232, 238-240, 255-257] - SB45

income tax _ return Income tax — Return

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1220, 1427, 9319 (4)] - AB50

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1220, 1427, 9319 (4)] [original bill only] - SB45

incubator program or grant Incubator program or grant, see Business

independent living Independent living, see Persons with disabilities

indexation Indexation, see Inflation

indian gaming and compacts Indian gaming and compacts

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] - AB50

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] [original bill only] - SB45

indians and tribal issues Indians and tribal issues

Alternatives to prosecution and incarceration: DOA grant program for tribes and Director of State Courts grant program for counties established; DOJ grant programs sunsetted [Sec. 86, 321, 322, 326-328, 341, 348, 396, 397, 740, 2225, 2242-2272, 2603, 3017-3021, 3204, 3215, 3224, 3240, 3261, 3265, 9101 (2), 9127 (2), 9401 (3), 9407 (1), 9427 (2)] - AB50

Alternatives to prosecution and incarceration: DOA grant program for tribes and Director of State Courts grant program for counties established; DOJ grant programs sunsetted [Sec. 86, 321, 322, 326-328, 341, 348, 396, 397, 740, 2225, 2242-2272, 2603, 3017-3021, 3204, 3215, 3224, 3240, 3261, 3265, 9101 (2), 9127 (2), 9401 (3), 9407 (1), 9427 (2)] [original bill only] - SB45

American Indian children attending school: requiring school districts to include certain data in annual report to DPI - AB101

American Indian children attending school: requiring school districts to include certain data in annual report to DPI - SB89

Community climate action grants created [Sec. 83, 356] - AB50

Community climate action grants created [Sec. 83, 356] [original bill only] - SB45

Grant to the Oneida Nation of Wisconsin for intergovernmental training programs [S.Sub.Amdt.2: Sec. 10, 9101 (2); S.Amdt.26: grant changed to the Healing to Wellness Court program, 10b, deletes 10] - SB45

Grants to counties with American Indian tribe or band [S.Sub.Amdt.2: Sec. 9, 86, 88] - SB45

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] - AB50

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] [original bill only] - SB45

Labeling wild rice as "traditionally harvested" [Sec. 1590] - AB50

Labeling wild rice as "traditionally harvested" [Sec. 1590] [original bill only] - SB45

Lifetime teacher license to teach American Indian language: review by American Indian tribe or band; DPI rule modified [Admin.Code PI 34.055] - AB109

Lifetime teacher license to teach American Indian language: review by American Indian tribe or band; DPI rule modified [Admin.Code PI 34.055] - SB87

LLC articles of organization: filing fee exception for student entrepreneurs expanded to include high school students - AB266

LLC articles of organization: filing fee exception for student entrepreneurs expanded to include high school students - SB267

Nonresident tuition exemption for certain tribal members at UW System institutions and technical colleges [Sec. 623, 650, 9342 (1), 9347 (1)] - AB50

Nonresident tuition exemption for certain tribal members at UW System institutions and technical colleges [Sec. 623, 650, 9342 (1), 9347 (1)] [original bill only] - SB45

Nontaxable tribal land: refunds of certain tax payments to claimants and shared revenue payments to specified counties and towns to compensate for lost property tax revenue [Sec. 400, 401, 1517, 9137 (2)] - AB50

Nontaxable tribal land: refunds of certain tax payments to claimants and shared revenue payments to specified counties and towns to compensate for lost property tax revenue [Sec. 400, 401, 1517, 9137 (2)] [original bill only] - SB45

Peer-to-peer suicide prevention grants to high schools: maximum annual amount increased [Sec. 1919] - AB50

Peer-to-peer suicide prevention grants to high schools: maximum annual amount increased [Sec. 1919] [original bill only] - SB45

Professional Standards Council for Teachers: DPI license requirement removed for member who is a teacher in a tribal school - AB110

Professional Standards Council for Teachers: DPI license requirement removed for member who is a teacher in a tribal school - SB88