2023 Subject Index to Legislation

Business development tax credit changes [A.Sub.Amdt.1: further revisions, enterprise zone jobs tax credit provisions added; A.Amdt.1: further revisions] - AB627

Business development tax credit changes - SB585

Business that operate a child care program for their employees’ children: income and franchise tax credit created - AB660

Business that operate a child care program for their employees’ children: income and franchise tax credit created - SB623

Child and dependent care tax credit expanded re employment-related expense limitation [S.Sub.Amdt.1] - Se3 SB1

Child and dependent care tax credit expanded [Sec. 1435, 1436] - AB43

Child and dependent care tax credit expanded [Sec. 1435, 1436] [original bill only] - SB70

Child and dependent care tax credit: state income tax credit expanded - AB1023

Child and dependent care tax credit: state income tax credit expanded - SB976

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB1155

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB1063

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

EITC expansion [Sec. 1432, 1433, 1542] - AB43

EITC expansion [Sec. 1432, 1433, 1542] [original bill only] - SB70

EITC for families with children modified - AB471

EITC for families with children modified - SB453

EITC name changed to earned income child care tax credit - AB228

EITC name changed to earned income child care tax credit - SB227

Employee ownership conversion costs tax credit created, capital gain exemption; JSCTE appendix report - AB1217

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 1410, 1411, 1438] - AB43

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 1410, 1411, 1438] [original bill only] - SB70

Family caregiver income tax credit for qualified expenses created [Sec. 1429, 1440] - AB43

Family caregiver income tax credit for qualified expenses created [Sec. 1429, 1440] [original bill only] - SB70

Film production services tax credit and film production company investment credit created; State Film Office created in the Tour.Dept; reports and LAB audit provisions - AB1125

Film production services tax credit and film production company investment credit created; State Film Office created in the Tour.Dept; reports and LAB audit provisions - SB1026

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1430, 1441] - AB43

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1430, 1441] [original bill only] - SB70

Lead hazard in a dwelling: nonrefundable individual and corporate income tax credit created re costs for eliminating exposure to - AB888

Lead hazard in a dwelling: nonrefundable individual and corporate income tax credit created re costs for eliminating exposure to - SB861

Low-income housing tax credit changes - AB39

Low-income housing tax credit changes - SB40

Low-income housing tax credit eligibility revisions [Sec. 1426, 1427, 1484, 1485, 1514, 1515, 1564, 1565, 2557-2559] - AB43

Low-income housing tax credit eligibility revisions [Sec. 1426, 1427, 1484, 1485, 1514, 1515, 1564, 1565, 2557-2559] [original bill only] - SB70

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1417, 1418, 1481-1483] - AB43

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1417, 1418, 1481-1483] [original bill only] - SB70

Married persons filing a separate return allowed to claim EITC under certain conditions - AB248

Married persons filing a separate return allowed to claim EITC under certain conditions - SB243

Married persons filing jointly: income tax credit maximum increased - AB1022

Married persons filing jointly: income tax credit maximum increased - SB979

Pediatric cancer research institutions: income and franchise tax credit created for contributions to - AB110

Pediatric cancer research institutions: income and franchise tax credit created for contributions to - SB112

Property tax increases: refundable individual income tax credit created for the primary residence of persons age 65 and older - AB235

Property tax increases: refundable individual income tax credit created for the primary residence of persons age 65 and older - SB229

Recipients of deferred action under the Deferred Action for Childhood Arrivals (DACA) program: nonrefundable income tax credit created - AB820

Recipients of deferred action under the Deferred Action for Childhood Arrivals (DACA) program: nonrefundable income tax credit created - SB865

Refundable income tax credit created re property taxes paid; rent provision and conditions specified - AB1191

Refundable income tax credit created re property taxes paid; rent provision and conditions specified - SB1112

Research credit: income and franchise tax credit revisions [Sec. 1406-1408, 1474, 1475, 1512, 1513] - AB43

Research credit: income and franchise tax credit revisions [Sec. 1406-1408, 1474, 1475, 1512, 1513; S.Sub.Amdt.2: further revisions, Sec. 338-340, 342-345] - SB70

Sole proprietor employee tax credit program created - AB172

Sole proprietor employee tax credit program created - SB162

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - AB945

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - SB845

Transportation services for blind workers: income tax credit created; ABLE account provision - AB408

Transportation services for blind workers: income tax credit created; ABLE account provision - SB398

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - AB343

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - SB344

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1369, 1428, 1439, 1445, 1452, 1486, 1487, 1489, 1495, 1516, 1517] - AB43

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1369, 1428, 1439, 1445, 1452, 1486, 1487, 1489, 1495, 1516, 1517] [original bill only] - SB70

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB402

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB393

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1422-1424, 9337 (3)] - AB43

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1422-1424, 9337 (3)] [original bill only] - SB70

Veteran and surviving spouse property tax credit: eligibility expanded [Sec. 1419, 1420, 1425, 9337 (4)] - AB43

Veteran and surviving spouse property tax credit: eligibility expanded - AB102

Veteran and surviving spouse property tax credit: eligibility expanded [Sec. 1419, 1420, 1425, 9337 (4)] [original bill only] - SB70

Veteran and surviving spouse property tax credit: eligibility expanded - SB102

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - AB1170

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - SB1076

income tax _ deduction Income tax — Deduction, see also Capital gains tax; Corporation — Taxation

Broadband expansion grants: income and franchise tax exemptions created; JSCTE appendix report - AB272

Broadband expansion grants: income and franchise tax exemptions created; JSCTE appendix report - SB266

Child care reimbursement accounts established; DFI, vendor, and income tax subtraction provisions; JSCTE appendix report - AB387

Child care reimbursement accounts established; DFI, vendor, and income tax subtraction provisions; JSCTE appendix report - SB426

College savings account individual tax treatment and employee college savings account contribution credit revisions; JSCTE appendix report - AB793

College savings account individual tax treatment and employee college savings account contribution credit revisions; JSCTE appendix report - SB752

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1372, 1373] - AB43

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1372, 1373] [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

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

Income tax deduction for interest on commercial loans [S.Sub.Amdt.2: Sec. 325, 341, 9337 (2)] - SB70

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

Individual income tax subtraction for payments or distributions for qualified retirement plans or certain IRAs increased and expanded; JSCTE appendix report - AB1021

Individual income tax subtraction for payments or distributions for qualified retirement plans or certain IRAs increased and expanded; JSCTE appendix report - SB978

Local newspaper subscription: income tax credit created - AB1140