2021 Subject Index to Legislation

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

Premier resort area: City of Prescott authorized to become - AB182

Premier resort area: City of Prescott authorized to become - SB195

Premier resort area: Village of Pepin authorized to become - AB183

Premier resort area: Village of Pepin authorized to become - SB196

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - AB200

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - SB217

Sales and use tax: county and municipal authority to impose revised, conditions set [Sec. 499, 503, 1414, 1434-1446] [original bill only] - AB68

Sales and use tax: county and municipal authority to impose revised, conditions set [Sec. 499, 503, 1414, 1434-1446] - SB111

“Sales price” and “purchase price” excludes additional charges to the sale in lieu of a tip or gratuity for sales and use tax purposes; JSCTE appendix report - AB1189

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - AB1033

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - SB1020

sales tax _ exemption Sales tax — Exemption

Breastfeeding equipment: sales and use tax exemption created; JSCTE appendix report - AB700

Breastfeeding equipment: sales and use tax exemption created; JSCTE appendix report - SB666

Diapers: sales tax exemption created [Sec. 1424, 1425, 1432, 9437 (6)] [original bill only] - AB68

Diapers: sales tax exemption created [Sec. 1424, 1425, 1432, 9437 (6)] - SB111

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - AB680

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - SB227

Energy systems: sales tax exemption modified [Sec. 1428-1430, 9437 (7)] [original bill only] - AB68

Energy systems: sales tax exemption modified [Sec. 1428-1430, 9437 (7)] - SB111

Entertainment admission sales by nonprofit organizations: sales tax exemption threshold increased; JSCTE appendix report - AB574

Entertainment admission sales by nonprofit organizations: sales tax exemption threshold increased; JSCTE appendix report - SB569

Farm-raised deer sales and use tax exemption repealed [Sec. 1431, 9437 (1)] [original bill only] - AB68

Farm-raised deer sales and use tax exemption repealed [Sec. 1431, 9437 (1)] - SB111

Game birds and clay pigeons sales and use tax exemption repealed [Sec. 1427, 9437 (2)] [original bill only] - AB68

Game birds and clay pigeons sales and use tax exemption repealed [Sec. 1427, 9437 (2)] - SB111

Prairie and wetland counseling services re landscaping and lawn maintenance services: sales tax exemption created [Sec. 1419-1421, 1423, 9437 (5)] [original bill only] - AB68

Prairie and wetland counseling services re landscaping and lawn maintenance services: sales tax exemption created [Sec. 1419-1421, 1423, 9437 (5)] - SB111

Sales tax holiday on certain days in 2021 for establishments such as brewpubs, motion picture theaters, amusement parks, and restaurants - AB242

Tangible personal property used to store renewable energy: sales and use tax exemption modified; JSCTE appendix report; administrative rules provision [Admin.Code Tax 11.10] - AB710

Tangible personal property used to store renewable energy: sales and use tax exemption modified; JSCTE appendix report; administrative rules provision [Admin.Code Tax 11.10] - SB672

Workforce housing developments and projects: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - AB606

Workforce housing developments and projects: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - SB631

salting of roads Salting of roads, see Road — Construction and repair

same_sex marriage Same-sex marriage, see Marriage

sandhill crane Sandhill crane, see Bird

sanitation and sewerage management Sanitation and sewerage management

Lead service line financial assistance or certificate of authority application by a water public utility: PSC deadlines [A.Sub.Amdt.1: further revisions] - AB300

Lead service line financial assistance or certificate of authority application by a water public utility: PSC deadlines - SB316

Meter installation or replacement: water public utility exemption from certificate of authority [A.Sub.Amdt.1: further revisions, repair and administrative code provisions added [Admin.Code PSC 184.03]] - AB302

Metropolitan sewerage commission for a sewerage district including a first class city: financing and construction of dredged material management facility for the Milwaukee Estuary Area of Concern authorized; levy increase set with exemption provision - AB408

Metropolitan sewerage commission for a sewerage district including a first class city: financing and construction of dredged material management facility for the Milwaukee Estuary Area of Concern authorized - SB424

Metropolitan sewerage commission for a sewerage district including a first class city: financing and construction of dredged material management facility for the Milwaukee Estuary Area of Concern authorized; levy increase set with exemption provision - SB425

Private on-site wastewater treatment system replacement or rehabilitation: eliminate repeal of grant program; septage characterization study required - AB444

Private on-site wastewater treatment system replacement or rehabilitation: eliminate repeal of grant program; septage characterization study required - SB439

Private on-site wastewater treatment system replacement or rehabilitation grant program [Sec. 285, 286, 1167, 2272-2274, 2609] [original bill only] - AB68

Private on-site wastewater treatment system replacement or rehabilitation grant program [Sec. 285, 286, 1167, 2272-2274, 2609] - SB111

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed; DSPS duties; septage characterization study required - AB123

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed; DSPS duties; septage characterization study required - SB84

sauk county Sauk County

DOA grants awarded to eligible recipients - AB444

DOA grants awarded to eligible recipients - SB439

Grants from certain federal moneys to Memorial Hospital of Lafayette County, for emergency medical services support, and to the City of Reedsburg community center - AB390

savings and loan associations Savings and loan associations

Financial institution confidentiality and may not disclose certain information to the IRS - AB961

savings bank Savings bank, see Bank

scholarships and loans Scholarships and loans, see also Higher Educational Aids Board

Achievement Gap Reduction (AGR) program and former SAGE program eliminated; new SAGE program created; parental choice programs and Special Needs Scholarship Program phased out - AB1049

Achievement Gap Reduction (AGR) program and former SAGE program eliminated; new SAGE program created; parental choice programs and Special Needs Scholarship Program phased out - SB983

Children's savings and investment program [Sec. 9116 (3)] [original bill only] - AB68

Children's savings and investment program [Sec. 9116 (3)] - SB111

Climate change scholarship program through HEAB; additional funding for DPI special education aid - AB785

Climate change scholarship program through HEAB; additional funding for DPI special education aid - SB763

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

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

Dentist working in rural areas: loan assistance program eligibility [Sec. 667, 668, 9347 (3); A.Sub.Amdt.2: Sec. 176, 177, 9347 (1)] - AB68

Dentist working in rural areas: loan assistance program eligibility [Sec. 667, 668, 9347 (3)] - SB111

DOT to establish programs to increase number of individuals with CDLs; sunset provision - AB941

DOT to establish programs to increase number of individuals with CDLs; sunset provision - SB929

Financial aid reduction restrictions for UW System institutions and technical colleges - AB1057

Minority teacher loan program: HEAB to notify all incoming freshmen at all institutions of higher education in the state, report required; high schools required to notify pupils in grades 11 and 12 - AB1100

Minority teacher loan program: HEAB to notify all incoming freshmen at all institutions of higher education in the state, report required; high schools required to notify pupils in grades 11 and 12 - SB1030

Nurse educators: UW Regents to establish a fellowship program with educational loan repayment assistance [Sec. 327, 674; A.Sub.Amdt.2: further revisions, UW changed to "institutions of higher education," Sec. 29, 180] - AB68

Nurse educators: UW Regents to establish a fellowship program with educational loan repayment assistance [Sec. 327, 674] - SB111

Public service loan forgiveness programs: making information available to state and local government employees [Sec. 1656, 2450, 9416 (4)] [original bill only] - AB68

Public service loan forgiveness programs: making information available to state and local government employees [Sec. 1656, 2450, 9416 (4)] - SB111

Segal AmeriCorps education award: individual income tax subtraction [Sec. 1263; A.Sub.Amdt.2: Sec. 245] - AB68

Segal AmeriCorps education award: individual income tax subtraction [Sec. 1263] - SB111

Sibling connection scholarships created re adopted children and biological siblings who do not reside in same household; additional funding for UW and special education aid - AB978

Sibling connection scholarships created re adopted children and biological siblings who do not reside in same household; additional funding for UW and special education aid - SB879

Student Loan Ombudsman, Office of the, created in DFI; student loan servicer licensing requirements - AB711

Student Loan Ombudsman, Office of the, created in DFI; student loan servicer licensing requirements - SB691

Student Loan Ombudsman, Office of the, created in DFI; student loan servicers licensing requirements [Sec. 59, 61, 78, 2449, 9116 (1), 9416 (3)] [original bill only] - AB68

Student Loan Ombudsman, Office of the, created in DFI; student loan servicers licensing requirements [Sec. 59, 61, 78, 2449, 9116 (1), 9416 (3)] - SB111

Teacher pledge loan repayment program established and administered by UW Regents - AB1156

Teacher pledge loan repayment program established and administered by UW Regents - SB1063