2025 Subject Index to Legislation

Noncompliant REAL ID driver's license or ID card applicant: documentary proof of citizenship or lawful presence in the U.S. not required; SSN and discrimination provisions [Sec. 1166, 1167, 1185-1187, 1189, 1547, 1691-1695, 1697-1702, 1776-1781, 1787, 1788, 2322, 2351, 2360, 2361, 2373, 2374, 2399, 2400, 2630-2636, 2639-2650, 2654-2660, 2843, 2921, 9344 (1), 9444 (1)] - AB50

Noncompliant REAL ID driver's license or ID card applicant: documentary proof of citizenship or lawful presence in the U.S. not required; SSN and discrimination provisions [Sec. 1166, 1167, 1185-1187, 1189, 1547, 1691-1695, 1697-1702, 1776-1781, 1787, 1788, 2322, 2351, 2360, 2361, 2373, 2374, 2399, 2400, 2630-2636, 2639-2650, 2654-2660, 2843, 2921, 9344 (1), 9444 (1)] - SB45

Photographic identification required for voting; provisional ballot provision. Constitutional amendment (2nd consideration) - AJR1

Photographic identification required for voting; provisional ballot provision. Constitutional amendment (2nd consideration) - SJR2

ignition interlock device Ignition interlock device, see Motor vehicle — Equipment

immigration Immigration

Sheriffs required to provide information re legal status of individuals in jail to USDHS; DOR and DOJ provisions - AB24

Sheriffs required to provide information re legal status of individuals in jail to USDHS; DOR and DOJ provisions - SB57

impoundment Impoundment, see Forfeiture

in memoriam In memoriam

Brostoff, Jonathan Francis: life and public service of former state representative and Milwaukee Common Council alder honored - AJR18

Brostoff, Jonathan Francis: life and public service of former state representative and Milwaukee Common Council alder honored - SJR19

Fuller, Patrick Eli: life and public service of former Assembly Chief Clerk, U.S Marine 2dLt, and U.S. Army LTC honored - AJR12

Fuller, Patrick Eli: life and public service of former Assembly Chief Clerk, U.S Marine 2dLt, and U.S. Army LTC honored - SJR13

Martin, David O. “Dave”: life and public service of former state representative honored - AJR14

Martin, David O. “Dave”: life and public service of former state representative honored - SJR14

Prosser, Justice David T., Jr: life and public service of former state representative and Wisconsin Supreme Court Justice honored - AJR4

Prosser, Justice David T., Jr: life and public service of former state representative and Wisconsin Supreme Court Justice honored - SJR9

Soletski, James “Jim” Robert: life and public service of former state representative honored - AJR11

Soletski, James “Jim” Robert: life and public service of former state representative honored - SJR20

Uecker, Robert George “Bob” “Mr. Baseball”: life, legacy, and contributions to baseball, broadcasting, entertainment, and philanthropy honored - AJR9

Uecker, Robert George “Bob” “Mr. Baseball”: life, legacy, and contributions to baseball, broadcasting, entertainment, and philanthropy honored - SJR6

income tax Income tax

Income tax personal exemption increased; JSCTE appendix report [Sec. 1249-1252] - AB50

Income tax personal exemption increased; JSCTE appendix report [Sec. 1249-1252] - SB45

Internal Revenue Code changes made by the federal Tax Cuts and Jobs Act adopted [Sec. 1433] - AB50

Internal Revenue Code changes made by the federal Tax Cuts and Jobs Act adopted [Sec. 1433] - SB45

income tax _ credit Income tax — Credit, see also Homestead credit

EITC expansion [Sec. 1297, 1298, 1438] - AB50

EITC expansion [Sec. 1297, 1298, 1438] - SB45

Employee ownership conversion costs tax credit created, capital gain deduction, and DOR to establish an employee ownership outreach and education program ; JSCTE appendix report - AB17

Employee ownership conversion costs tax credit created, capital gain deduction, and DOR to establish an employee ownership outreach and education program ; JSCTE appendix report - SB21

Film production services: income and franchise tax credits created; Tour.Dept, report, and LAB audit provisions [Sec. 57, 403, 706, 1222, 1282, 1283, 1313, 1314, 1317, 1321, 1324, 1344, 1345, 1364-1367, 1369, 1388, 1389, 1404-1406, 1428] - AB50

Film production services: income and franchise tax credits created; Tour.Dept, report, and LAB audit provisions [Sec. 57, 403, 706, 1222, 1282, 1283, 1313, 1314, 1317, 1321, 1324, 1344, 1345, 1364-1367, 1369, 1388, 1389, 1404-1406, 1428] - SB45

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1296, 1316] - AB50

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1296, 1316] - SB45

Historic rehabilitation tax credit changes [Sec. 1300-1308, 1309-1311, 1322, 1349-1360, 1368, 1390-1400] - AB50

Historic rehabilitation tax credit changes [Sec. 1300-1308, 1309-1311, 1322, 1349-1360, 1368, 1390-1400] - SB45

Los Angeles wildfire of 2025 and Hurricane Helene: income tax credit for U.S. citizens who were residents of Los Angeles or North Carolina and relocate to Wisconsin - AB139

Los Angeles wildfire of 2025 and Hurricane Helene: income tax credit for U.S. citizens who were residents of Los Angeles or North Carolina and relocate to Wisconsin - SB118

Low-income housing tax credit changes; preference for rural communities added - SB178

Low-income housing tax credit revisions [Sec. 1294, 1361, 1401, 1446, 2401, 2402] - AB50

Low-income housing tax credit revisions [Sec. 1294, 1361, 1401, 1446, 2401, 2402] - SB45

Manufacturing and agriculture credit: manufacturing income limit [Sec. 1285-1287, 1346-1348] - AB50

Manufacturing and agriculture credit: manufacturing income limit [Sec. 1285-1287, 1346-1348] - SB45

Married persons filing a separate return allowed to claim EITC under certain conditions - AB20

Married persons filing a separate return allowed to claim EITC under certain conditions - SB20

Nuclear power-related research eligible for the research income tax credit [Sec. 1278-1281, 1340-1343, 1384-1387] - AB50

Nuclear power-related research eligible for the research income tax credit [Sec. 1278-1281, 1340-1343, 1384-1387] - SB45

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - SB177

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] - AB50

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] - SB45

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1290-1292, 9337 (2)] - AB50

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1290-1292, 9337 (2)] - SB45

Veterans and surviving spouses property tax credit: eligibility expanded [Sec. 1288, 1289, 1293, 9337 (3)] - AB50

Veterans and surviving spouses property tax credit: eligibility expanded [Sec. 1288, 1289, 1293, 9337 (3)] - SB45

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] - AB50

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] - SB45

income tax _ deduction Income tax — Deduction

Adoption expenses: maximum income tax deduction increased; JSCTE appendix report [Sec. 1228, 1229] - AB50

Adoption expenses: maximum income tax deduction increased; JSCTE appendix report [Sec. 1228, 1229] - SB45

Broadband expansion grants and federal high-cost program funding for broadband expansion: income and franchise tax exemptions; JSCTE appendix report - SB176

Cash tips paid to employees: income tax exemption created; JSCTE appendix report - AB38

Cash tips paid to employees: income tax exemption created; JSCTE appendix report - SB36

Cash tips paid to employees: income tax exemption created; JSCTE appendix report [Sec. 1221, 1226, 1227, 1230-1242, 1421-1423, 9337 (10)] - AB50

Cash tips paid to employees: income tax exemption created; JSCTE appendix report [Sec. 1221, 1226, 1227, 1230-1242, 1421-1423, 9337 (10)] - SB45

Catastrophe savings account established to be used for property damage due to a catastrophic event; property insurance and income tax subtraction provisions [Sec. 1223, 1245, 1246, 2350] - AB50

Catastrophe savings account established to be used for property damage due to a catastrophic event; property insurance and income tax subtraction provisions [Sec. 1223, 1245, 1246, 2350] - SB45

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1224, 1225] - AB50

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1224, 1225] - SB45

Elementary or secondary school teacher: income tax deduction for eligible expenses created; JSCTE appendix report - AB64

Elementary or secondary school teacher: income tax deduction for eligible expenses created; JSCTE appendix report - SB69

Labor organization dues and expenses: individual income tax subtraction created; JSCTE appendix report [Sec. 1247] - AB50

Labor organization dues and expenses: individual income tax subtraction created; JSCTE appendix report [Sec. 1247] - SB45

Private school tuition income tax deduction: adjusted gross income threshold; JSCTE appendix report [Sec. 1243, 1244] - AB50

Private school tuition income tax deduction: adjusted gross income threshold; JSCTE appendix report [Sec. 1243, 1244] - SB45

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - AB76

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - SB72

income tax _ rate Income tax — Rate

Individual income tax: fifth bracket added [Sec. 1253-1263, 1318-1320, 1424-1426, 9137 (1)] - AB50

Individual income tax: fifth bracket added [Sec. 1253-1263, 1318-1320, 1424-1426, 9137 (1)] - SB45

income tax _ return Income tax — Return

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1220, 1427, 9319 (4)] - AB50

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1220, 1427, 9319 (4)] - SB45

incubator program or grant Incubator program or grant, see Business

independent living Independent living, see Persons with disabilities

indexation Indexation, see Inflation

indian gaming and compacts Indian gaming and compacts

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] - AB50