2021 Subject Index to Legislation

Hines, Dr. Jacob Albert, “Doc”, D.V.M.: life and public service of veterinarian and for state representative - AJR130

Hines, Dr. Jacob Albert, “Doc”, D.V.M.: life and public service of veterinarian and for state representative - SJR100

hooks, bell: life and works of author, poet, scholar, and UW Madison graduate commended - AJR118

Hraychuck, Ann Marie: life and public service of former Polk County Sheriff and state representative commended - AR19

Ladwig, Bonnie Lorraine: life and public service of former state representative commended - AJR131

Leean, Joseph “Joe”: life and public service of former state senator commended - AJR139

Leean, Joseph “Joe”: life and public service of former state senator commended - SJR108

Limbaugh, Rush: life and accomplishments honored - AJR12

Limbaugh, Rush: life and accomplishments honored - SJR11

Lump, Edward Joseph “Ed”: career in the restaurant business and leadership in the Wisconsin Restaurant Association commended - AJR106

Lump, Edward Joseph “Ed”: career in the restaurant business and leadership in the Wisconsin Restaurant Association commended - SJR83

Nager, Edward “Ed”: life and public service of former state representative commended - AJR64

Poitier, Sidney: legend of the Golden Age of Hollywood, diplomat, and activist honored - AJR123

Powell, Colin Luther: life, accomplishments, and public service of former General and U.S. Secretary of State honored - AJR132

Shaffer, O.V. “Verne” (Owen Verne): life and art commended - AJR14

Smith, Firefighter Stephen M.: life and service with the Vandenbroek-Kaukauna Fire Department commended - AJR128

Smith, Firefighter Stephen M.: life and service with the Vandenbroek-Kaukauna Fire Department commended - SJR104

Smith, Pastor Jerome, Sr.: life and service to the Milwaukee community honored - AJR49

Smith, Pastor Jerome, Sr.: life and service to the Milwaukee community honored - SJR31

Tector, Dr. Alfred J. “Cy,” Jr.: life and accomplishments commended - AJR23

Tector, Dr. Alfred J. “Cy,” Jr.: life and accomplishments commended - SJR14

U.S. service members who lost their lives in the bombing of the Karzai International Airport on August 26, 2021 honored - AJR83

U.S. service members who lost their lives in the bombing of the Karzai International Airport on August 26, 2021 honored - SJR73

Vander Loop, William “Bill”: life and public service of former state representative commended - AJR124

Vander Loop, William “Bill”: life and public service of former state representative commended - SJR95

Wagner, Roland Richard “Dick”: exemplary life and public service to the state and City of Madison commemorated - AJR126

Wagner, Roland Richard “Dick”: exemplary life and public service to the state and City of Madison commemorated - SJR92

income continuation insurance Income continuation insurance, see Insurance — Miscellaneous

income tax Income tax, see also Corporation — Taxation

College savings accounts: adoption of current and future federal Internal Revenue Code changes [Sec. 1238, 1402] [original bill only] - AB68

College savings accounts: adoption of current and future federal Internal Revenue Code changes [Sec. 1238, 1402] - SB111

Grants issued by the state re federal coronavirus relief fund: excluded from income for state tax purposes; JSCTE appendix report - AB81

Grants issued by the state re federal coronavirus relief fund: excluded from income for state tax purposes; JSCTE appendix report - SB97

Individual income tax withholding table adjustments [A.Sub.Amdt.2: Sec. 9137 (1)] - AB68

Internal Revenue Code: certain changes made by the federal Tax Cuts and Jobs Act adopted [Sec. 1401] [original bill only] - AB68

Internal Revenue Code: certain changes made by the federal Tax Cuts and Jobs Act adopted [Sec. 1401] - SB111

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report [A.Sub.Amdt.3: further revisions, allocations from the coronavirus relief fund excluded from taxable income; A.Amdt.3 to A.Sub.Amdt.3: income from grants issued by a state agency or WEDC re COVID-19 are not taxable; A.Amdt.1 to A.Amdt.3 to A.Sub.Amdt.3: removes state agency grants] - AB2

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB2

Motor carrier safety improvement used or deployed by motor vehicle operator for a motor carrier is not evidence of employment rather than independent contractor for WC, UI, minimum wage, wage claims, and income and franchise tax law purposes - AB691

Motor carrier safety improvement used or deployed by motor vehicle operator for a motor carrier is not evidence of employment rather than independent contractor for WC, UI, minimum wage, wage claims, and income and franchise tax law purposes - SB703

Net operating loss carry-back provisions repealed [Sec. 1265-1268, 1396, 1397, 9337 (3)] [original bill only] - AB68

Net operating loss carry-back provisions repealed [Sec. 1265-1268, 1396, 1397, 9337 (3)] - SB111

Qualified ABLE savings account program for certain expenses for individuals with disabilities - AB496

Qualified ABLE savings account program for certain expenses for individuals with disabilities - SB486

Qualified ABLE savings account program under section 529A of the Internal Revenue Code: DFI to study and report on establishment - AB167

Qualified ABLE savings account program under section 529A of the Internal Revenue Code: DFI to study and report on establishment - SB158

Qualified ABLE savings account program under section 529A of the Internal Revenue Code implemented [Sec. 1239, 2451] [original bill only] - AB68

Qualified ABLE savings account program under section 529A of the Internal Revenue Code implemented [Sec. 1239, 2451] - SB111

income tax _ credit Income tax — Credit

Advertising in local media outlets purchased by businesses: income and franchise tax credits created, sunset provision - AB762

Advertising in local media outlets purchased by businesses: income and franchise tax credits created, sunset provision - SB834

Bicycles purchased for dependents: individual income tax credit created; family income provision - AB385

Bicycles purchased for dependents: individual income tax credit created; family income provision - SB372

Certified nursing assistant training costs: refundable individual income tax credit created - AB1054

Certified nursing assistant training costs: refundable individual income tax credit created - SB985

Child and dependent care: individual income tax credit created [Sec. 1260, 1311, 1313, 9337 (5); A.Sub.Amdt.2: further revisions, Sec. 244, 258, 259] - AB68

Child and dependent care: individual income tax credit created [Sec. 1260, 1311, 1313, 9337 (5)] - SB111

College savings accounts and employee college savings accounts: individual income tax treatment for contributions to and withdrawals from modified; JSCTE appendix report - AB1018

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB900

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB859

EITC: adopting changes made by the federal Consolidated Appropriations Act of 2021 - AB80

EITC: adopting changes made by the federal Consolidated Appropriations Act of 2021 - SB126

EITC increase for families with fewer than 3 children - AB494

EITC increase for families with fewer than 3 children - SB465

EITC increased [Sec. 1308, 1309, 1403] [original bill only] - AB68

EITC increased [Sec. 1308, 1309, 1403] - SB111

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB1174

Family caregiver income tax credit for qualified expenses created [Sec. 1307, 1316] [original bill only] - AB68

Family caregiver income tax credit for qualified expenses created [Sec. 1307, 1316] - SB111

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1306, 1315] [original bill only] - AB68

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1306, 1315] - SB111

Low-income housing income tax credit revisions [Sec. 1304, 1305, 1352, 1353, 1381, 1382, 1412, 1413, 2525-2527] [original bill only] - AB68

Low-income housing income tax credit revisions [Sec. 1304, 1305, 1352, 1353, 1381, 1382, 1412, 1413, 2525-2527] - SB111

Low-income housing tax credit changes - AB890

Low-income housing tax credit changes - SB830

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1299, 1300, 1349-1351] [original bill only] - AB68

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1299, 1300, 1349-1351] - SB111

Married individuals allowed to claim EITC under certain conditions - AB692

Married individuals allowed to claim EITC under certain conditions - SB671

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - AB39

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - SB43

Military pay income tax exemptions re active duty; armed forces member tax credit sunsetted [A.Sub.Amdt.2: Sec. 243, 246, 257, 9337 (1)] - AB68

Obsolete tax credits repealed - AB582

Obsolete tax credits repealed - SB571

Parent of a stillbirth: refundable individual income tax credit created - AB144

Parent of a stillbirth: refundable individual income tax credit created - SB159

Pediatric cancer research institutions: income and franchise tax credit created for contributions to - SB1101

Research credit: income and franchise tax credit revisions [Sec. 1295, 1346, 1347, 1378, 1379; A.Sub.Amdt.2: further revisions, Sec. 256, 266, 267, 274, 275] - AB68

Research credit: income and franchise tax credit revisions [Sec. 1295, 1346, 1347, 1378, 1379] - SB111