2019 Subject Index to Legislation

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Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - AB395

Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - SB362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 - SB14

Paid intern: income and franchise tax credit created - AB14

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

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

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 - SB786

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

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB693

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

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credits created - AB142

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credit created - AB469

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credits created - SB135

Volunteer fire fighters, emergency medical responders, EMS practitioners, and ambulance drivers: three refundable, individual income tax credits created - SB287

Volunteer fire fighters, emergency medical responders, EMS practitioners, and ambulance drivers: three refundable, individual income tax credits created - AB302

Workforce housing tax credit program created and administered by WHEDA, conditions set and sunset provision; DOA report to JCF re economic development revolving loan funds funded by federal community development block grants - AB544

Workforce housing tax credit program created and administered by WHEDA, conditions set and sunset provision; DOA report to JCF re economic development revolving loan funds funded by federal community development block grants - SB484

income tax _ deduction Income tax — Deduction

Beginning farmer higher education debt reimbursement program established, LAB report provision; Beginning Farmer Higher Education Debt Council created in DATCP; individual income tax deduction created; DATCP and HEAB duties; JSCTE appendix report - SB472

Beginning farmer higher education debt reimbursement program established, LAB report provision; Beginning Farmer Higher Education Debt Council created in DATCP; individual income tax deduction created; DATCP and HEAB duties; JSCTE appendix report - AB519

Cash tips paid to an employee by a customer: income tax exemption created; JSCTE appendix report - AB231

Cash tips paid to an employee by a customer: income tax exemption created; JSCTE appendix report - SB213

College savings plan distributions used to pay principal and interest on certain loans and apprenticeship program materials: adopting federal Internal Revenue code for state income tax purposes; JSCTE appendix report - SB840

College savings plan distributions used to pay principal and interest on certain loans and apprenticeship program materials: adopting federal Internal Revenue code for state income tax purposes; JSCTE appendix report - AB958

College savings programs: income tax treatment for contributions and withdrawals modified; administrative rule revised [Admin.Code DFI-CSP 1.02] - SB704

College savings programs: income tax treatment for contributions and withdrawals modified; administrative rule revised [Admin.Code DFI-CSP 1.02] - AB769

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - SB596

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - AB666

Federal pension benefits of certain retired federal employees exempt from taxation up to set amount - SB336

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB221

Flood insurance premiums: individual income tax deduction created, conditions specified; JSCTE appendix report - SB902

Flood insurance premiums: individual income tax deduction created, conditions specified; JSCTE appendix report - AB1020

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

Individual income tax capital gains exclusion limitation [Sec. 853-856] - SB59

Individual income tax capital gains exclusion limitation [Sec. 853-856; original bill only] - AB56

Individual income tax sliding scale standard deduction: maximum increased - SB18

Individual income tax sliding scale standard deduction: maximum increased - AB4

Interest earned on bonds or notes issued by WHEFA: income and franchise tax exemption created [Sec. 849, 923, 961, 9337 (3)] - AB56

Interest earned on bonds or notes issued by WHEFA: income and franchise tax exemption created [Sec. 849, 923, 961, 9337 (3)] - SB59

Interest on loan secured by agricultural real estate: income and franchise tax deduction created, definition provision - AB780

Interest on loan secured by agricultural real estate: income and franchise tax deduction created, definition provision - SB707

Medical care insurance for self-employed individuals: income tax subtraction modified; JSCTE appendix report - SB842

Medical care insurance for self-employed individuals: income tax subtraction modified; JSCTE appendix report - AB875

Medical care insurance premiums claimed by self-employed individuals for income tax purposes revised for nonresidents and part-year residents [Sec. 857-868, 882] - SB59

Medical care insurance premiums claimed by self-employed individuals for income tax purposes revised for nonresidents and part-year residents [Sec. 857-868, 882; deleted by A.Amdt.1 to A.Sub.Amdt.1] - AB56

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - SB69

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - AB133

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report - SB638

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report - AB717

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - AB910

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - SB821

Private school tuition expenses income tax subtraction sunsetted [Sec. 870-872; original bill only] - AB56

Private school tuition expenses income tax subtraction sunsetted [Sec. 870-872] - SB59

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - AB466

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - SB425

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB640

Tax-advantaged first-time home buyers savings account created - AB318

Tax-advantaged first-time home buyers savings account created [Sec. 851, 873, 897, 898, 985, 9337 (5)] - SB59

Tax-advantaged first-time home buyers savings account created [Sec. 851, 873, 897, 898, 985, 9337 (5); original bill only] - AB56

Tax-advantaged first-time home buyers savings account created - SB339

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - AB45

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - SB45

Wisconsin opportunity zones: investing capital gains and income and franchise tax benefits; JSCTE appendix report - SB440

Wisconsin opportunity zones: investing capital gains and income and franchise tax benefits; JSCTE appendix report [A.Amdt.1: further revisions] - AB532

income tax _ rate Income tax — Rate

Individual income tax rate in the second income tax bracket reduced [A.Sub.Amdt.1: Sec. 877q-s] - AB56

Individual income tax rates: adjustment for increase in sales and use tax collections modified [Sec. 1033] - SB59

Individual income tax rates: adjustment for increase in sales and use tax collections modified [Sec. 1033; original bill only] - AB56

Individual income tax rates increased and brackets expanded from 4 to 5; one-time general program operations appropriation for UW System; DOR duties - AB969

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties [A.Sub.Amdt.1: further revisions, application of tax rate reductions modified; A.Amdt.2: ``marketplace provider" definition modified; A.Amdt.3: tax rate reduction calculations modified; A.Amdt.4: audit of marketplace provider modified; A.Amdt.5: one-time reduction from total tax due provision added] - AB251

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties - SB243

income tax _ return Income tax — Return

Campaign finance: political action committee definition revised; public campaign financing trust fund created and income tax return provision - AB972

Campaign finance: political action committee definition revised; public campaign financing trust fund created and income tax return provision - SB861

Candidates for president or vice president required to submit copies of federal tax returns with the Elections Commission - AB401

Candidates for president or vice president required to submit copies of federal tax returns with the Elections Commission - SB372

Individual income tax returns for 2019: due date extended to July 15, 2020 without interest or penalties - SB929

Wisconsin State Firefighters Memorial, Inc.: permanent individual income tax checkoff created - AB539

incontinent products Incontinent products, see Sales tax — Exemption

independent living Independent living, see Persons with disabilities

indexation Indexation, see Gasoline — Taxation

indian gaming and compacts Indian gaming and compacts

Joint programming between UW Green Bay and the Oneida Tribe: annual funding from gaming receipts - AB205