2023 Subject Index to Legislation

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

Local newspaper subscription: income tax credit created - SB1041

Overtime wages and certain bonuses: individual income tax exemption created; JSCTE appendix report - AB938

Overtime wages and certain bonuses: individual income tax exemption created; JSCTE appendix report - SB869

Pension payments from WRS by protective occupation participants: income tax exemption created - AB1136

Pension payments from WRS by protective occupation participants: income tax exemption created - SB1034

Private school tuition deduction: maximum increased [S.Sub.Amdt.1] - Se3 SB1

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1378, 1379] - AB43

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1378, 1379] [original bill only] - SB70

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - AB32

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - SB31

Qualified retirement plans and certain IRAs: increase income tax subtraction and expand eligibility; JSCTE appendix report [Sec. 1367, 1368, 1380, 1381, 1534] - AB43

Qualified retirement plans and certain IRAs: increase income tax subtraction and expand eligibility; JSCTE appendix report [Sec. 1367, 1368, 1380, 1381, 1534] [original bill only] - SB70

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB420

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - SB406

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - AB384

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - SB382

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - AB255

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - SB258

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

income tax _ rate Income tax — Rate

Bill increasing the sales, franchise, or income tax rate: supermajority in each house required for passage. Constitutional amendment (1st consideration) - AJR66

Bill increasing the sales, franchise, or income tax rate: supermajority in each house required for passage. Constitutional amendment (1st consideration) - SJR63

Flat individual income tax rate established - AB1

Flat individual income tax rate established - SB1

Income tax rate reductions [S.Sub.Amdt.2: Sec. 326-337] - 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 rate in certain bracket lowered [S.Sub.Amdt.1] - Se3 SB1

Individual income tax rates and brackets: changes phased-in; JSCTE appendix report - AB262

Individual income tax: second tax bracket expanded - AB1020

Individual income tax: second tax bracket expanded - SB977

income tax _ return Income tax — Return

Endangered resources program: limit on appropriation to match gifts, grants, and bequests increased [Sec. 354] - AB43

Endangered resources program: limit on appropriation to match gifts, grants, and bequests increased [Sec. 354] [original bill only] - SB70

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift - AB936

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift [S.Amdt.1: revoking an anatomical gift provision added] - SB868

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] - AB43

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] [original bill only] - SB70

Laws under DOR’s purview: enforcement and administration changes - AB273

Laws under DOR’s purview: enforcement and administration changes [S.Amdt.1: electronic vaping device directory created, report required; S.Amdt.2: Division of Alcohol Beverages created in DOR, retail closing hour exception for 2024 national political convention, alcohol beverage regulations, laws, and taxes revised, rule repealed [Admin.Code Tax 8.87]] - SB268

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1366, 1530, 9319 (1)] - AB43

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1366, 1530, 9319 (1)] [original bill only] - SB70

Onetime tax rebate payable in 2024 - SB1095

Wisconsin Fire & EMS Memorial, Inc.: permanent individual income tax checkoff created - AB946

Wisconsin Fire & EMS Memorial, Inc.: permanent individual income tax checkoff created - SB853

independent living Independent living, see Persons with disabilities

indexation Indexation, see Inflation

india India, see International relations

indian gaming and compacts Indian gaming and compacts

Indian gaming receipts funding changes re tourism marketing and snowmobile law enforcement operations; grants to schools that replace certain race-based nicknames, logos, mascots, and team names; Director of Native American affairs appointed; grants to each tribe or band in Wisconsin [Sec. 77, 81-83, 329, 357, 382, 385, 495, 497, 512-514, 516-518, 562, 755, 2124, 2526, 2787-2789] - AB43

Indian gaming receipts funding changes re tourism marketing and snowmobile law enforcement operations; grants to schools that replace certain race-based nicknames, logos, mascots, and team names; Director of Native American affairs appointed; grants to each tribe or band in Wisconsin [Sec. 77, 81-83, 329, 357, 382, 385, 495, 497, 512-514, 516-518, 562, 755, 2124, 2526, 2787-2789] [original bill only] - SB70

Lac du Flambeau band of Lake Superior Chippewa: unencumbered balance in appropriation revert to Indian gaming receipts appropriation [Sec. 379] - AB43

Lac du Flambeau band of Lake Superior Chippewa: unencumbered balance in appropriation revert to Indian gaming receipts appropriation [Sec. 379] [original bill only] - SB70

Race-based team names, nicknames, logos, and mascots used by schools: restores law prior to enactment of 2013 WisAct 115; DPI grant to school board that terminates use - AB528

Race-based team names, nicknames, logos, and mascots used by schools: restores law prior to enactment of 2013 WisAct 115; DPI grant to school board that terminates use - SB507

Tribal elder community food box program; funding from tribal gaming receipts [Sec. 265, 515, 1721] - AB43

Tribal elder community food box program; funding from tribal gaming receipts [Sec. 265, 515, 1721; S.Sub.Amdt.2: further revisions, Sec. 53, 145, 385] - SB70

indians and tribal issues Indians and tribal issues

Additional county and municipal aid payments to certain towns and counties that cannot collect property tax on property within an American Indian reservation, sunset provision [Sec. 533, 535, 1657] - AB43

Additional county and municipal aid payments to certain towns and counties that cannot collect property tax on property within an American Indian reservation, sunset provision [Sec. 533, 535, 1657] [original bill only] - SB70

American Indian studies incorporated into the model academic standards; DPI to develop informational materials and teaching license requirement - AB209

American Indian studies incorporated into the model academic standards; DPI to develop informational materials and teaching license requirement - SB198

Annual school district report to include certain information re American Indian children attending schools in the district - AB212

Annual school district report to include certain information re American Indian children attending schools in the district - SB201

Apprenticeship grants for technical college and tribal college students created; TCS Board and HEAB to award - AB106

Apprenticeship grants for technical college and tribal college students created; TCS Board and HEAB to award - SB93

Apprenticeship grants for technical college and tribal college students created; TCS Board and HEAB to award [S.Sub.Amdt.1] - Se3 SB1

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - AB663

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - SB601

County and tribal veterans service officer grants: civil service exam requirement removed - AB424

County and tribal veterans service officer grants: civil service exam requirement removed - SB416

County and tribal veterans service officer grants [Sec. 788-790] - AB43

County and tribal veterans service officer grants [Sec. 788-790; S.Sub.Amdt.2: further revisions, Sec. 237-239; S.Amdt.13: deletes 238] - SB70

Decertification of law enforcement, tribal law enforcement, jail, or juvenile detention officers by LESB expanded; model use of force policy for law enforcement agencies and use of de-escalation tactics - AB1222

Decertification of law enforcement, tribal law enforcement, jail, or juvenile detention officers by LESB expanded; model use of force policy for law enforcement agencies and use of de-escalation tactics - SB1111

Grants to federally recognized American Indian tribes or bands in this state; sunset provision [S.Sub.Amdt.2: Sec. 141, 142, 148, 149, 9101 (2), 9401 (1)] - SB70

Grants to the Oneida Nation of Wisconsin; sunset provision [S.Sub.Amdt.2: Sec. 23, 140, 150] - SB70