2025 Subject Index to Legislation

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

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

Energy systems: sales tax exemption modified; JSCTE appendix report [Sec. 1467-1469, 9437 (8)] - AB50

Energy systems: sales tax exemption modified; JSCTE appendix report [Sec. 1467-1469, 9437 (8)] - SB45

Farm-raised deer sales and use tax exemption repealed; JSCTE appendix report [Sec. 1470, 9437 (2)] - AB50

Farm-raised deer sales and use tax exemption repealed; JSCTE appendix report [Sec. 1470, 9437 (2)] - SB45

Gender-neutral terminology and gender-neutral marriage and parental rights adopted; JSCTE appendix report [Sec. 492-496, 613, 710, 725-728, 735, 763-766, 770-778, 783, 792-803, 910, 911, 913-926, 935, 936, 942, 943, 950, 955, 983-989, 992, 994, 1036, 1055, 1073, 1074, 1191-1206, 1213-1218, 1248, 1284, 1299, 1312, 1408, 1430, 1431, 1449, 1461, 1596-1598, 1637, 1668, 1786, 1953-1956, 2185, 2213, 2314, 2475, 2529-2531, 2582, 2994, 3001-3003, 3023-3034, 3036-3038, 3050-3062, 3064-3069, 3095-3117, 3124, 3127, 3157, 3180-3182, 3275-3277, 9151 (1)] - AB50

Gender-neutral terminology and gender-neutral marriage and parental rights adopted; JSCTE appendix report [Sec. 492-496, 613, 710, 725-728, 735, 763-766, 770-778, 783, 792-803, 910, 911, 913-926, 935, 936, 942, 943, 950, 955, 983-989, 992, 994, 1036, 1055, 1073, 1074, 1191-1206, 1213-1218, 1248, 1284, 1299, 1312, 1408, 1430, 1431, 1449, 1461, 1596-1598, 1637, 1668, 1786, 1953-1956, 2185, 2213, 2314, 2475, 2529-2531, 2582, 2994, 3001-3003, 3023-3034, 3036-3038, 3050-3062, 3064-3069, 3095-3117, 3124, 3127, 3157, 3180-3182, 3275-3277, 9151 (1)] - SB45

Gun safes: sales and use tax exemption created; JSCTE appendix report - AB10

Gun safes: sales and use tax exemption created; JSCTE appendix report - SB12

Gun safes, trigger locks, and barrel locks: sales and use tax exemption created; JSCTE appendix report [Sec. 1472, 9437 (3)] - AB50

Gun safes, trigger locks, and barrel locks: sales and use tax exemption created; JSCTE appendix report [Sec. 1472, 9437 (3)] - SB45

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

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

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

Marijuana legalization: recreational amount limited; previous convictions; production, processing, and selling permits; medical marijuana registry; drug screening and testing; employment discrimination; excise tax; JRCCP may report; JSCTE appendix report; JLC study [Sec. 147, 148, 383, 405, 944, 1045, 1088, 1089, 1106, 1130, 1439, 1471, 1585-1587, 1592, 1703, 1717, 1738, 1739, 1784, 1785, 1800, 1888, 1889, 1908, 2181, 2214, 2215, 2560, 2665, 3197, 3199-3203, 3206-3214, 3223, 3225-3231, 3237, 3238, 3246-3249, 3260, 9128 (1)] - AB50

Marijuana legalization: recreational amount limited; previous convictions; production, processing, and selling permits; medical marijuana registry; drug screening and testing; employment discrimination; excise tax; JRCCP may report; JSCTE appendix report; JLC study [Sec. 147, 148, 383, 405, 944, 1045, 1088, 1089, 1106, 1130, 1439, 1471, 1585-1587, 1592, 1703, 1717, 1738, 1739, 1784, 1785, 1800, 1888, 1889, 1908, 2181, 2214, 2215, 2560, 2665, 3197, 3199-3203, 3206-3214, 3223, 3225-3231, 3237, 3238, 3246-3249, 3260, 9128 (1)] - SB45

Over-the-counter drugs: sales and use tax exemption created; JSCTE appendix report [Sec. 1453, 1465, 9437 (10)] - AB50

Over-the-counter drugs: sales and use tax exemption created; JSCTE appendix report [Sec. 1453, 1465, 9437 (10)] - SB45

Prairie, savanna, or wetland restoration planning and counseling services: sales tax exemption for landscaping and lawn maintenance services created; JSCTE appendix report [Sec. 1454-1458, 9437 (5)] - AB50

Prairie, savanna, or wetland restoration planning and counseling services: sales tax exemption for landscaping and lawn maintenance services created; JSCTE appendix report [Sec. 1454-1458, 9437 (5)] - 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

Radio, cellular, and telecommunications towers: property tax and telephone company tax exemptions [Sec. 1208, 1447, 9337 (7)] - AB50

Radio, cellular, and telecommunications towers: property tax and telephone company tax exemptions [Sec. 1208, 1447, 9337 (7)] - SB45

Real estate transfer fee exemption for conveyances between grandparent and grandchild; JSCTE appendix report - AB82

Real estate transfer fee exemption for conveyances between grandparent and grandchild; JSCTE appendix report - SB84

lemon law Lemon law, see Motor vehicle — Dealers and finance companies

lep limited_english proficient LEP (Limited-English proficient), see English language

lesb LESB, see Law Enforcement Standards Board

lesbian gay bisexual and transgender Lesbian, gay, bisexual, and transgender

Gender-neutral terminology and gender-neutral marriage and parental rights adopted; JSCTE appendix report [Sec. 492-496, 613, 710, 725-728, 735, 763-766, 770-778, 783, 792-803, 910, 911, 913-926, 935, 936, 942, 943, 950, 955, 983-989, 992, 994, 1036, 1055, 1073, 1074, 1191-1206, 1213-1218, 1248, 1284, 1299, 1312, 1408, 1430, 1431, 1449, 1461, 1596-1598, 1637, 1668, 1786, 1953-1956, 2185, 2213, 2314, 2475, 2529-2531, 2582, 2994, 3001-3003, 3023-3034, 3036-3038, 3050-3062, 3064-3069, 3095-3117, 3124, 3127, 3157, 3180-3182, 3275-3277, 9151 (1)] - AB50

Gender-neutral terminology and gender-neutral marriage and parental rights adopted; JSCTE appendix report [Sec. 492-496, 613, 710, 725-728, 735, 763-766, 770-778, 783, 792-803, 910, 911, 913-926, 935, 936, 942, 943, 950, 955, 983-989, 992, 994, 1036, 1055, 1073, 1074, 1191-1206, 1213-1218, 1248, 1284, 1299, 1312, 1408, 1430, 1431, 1449, 1461, 1596-1598, 1637, 1668, 1786, 1953-1956, 2185, 2213, 2314, 2475, 2529-2531, 2582, 2994, 3001-3003, 3023-3034, 3036-3038, 3050-3062, 3064-3069, 3095-3117, 3124, 3127, 3157, 3180-3182, 3275-3277, 9151 (1)] - SB45

levy or levy limit Levy or levy limit, see Municipality — Taxation; Property tax; Town — Taxation

liability insurance Liability insurance, see Medical malpractice

libraries Libraries

Information technology education grants changes [Sec. 204, 1947-1951] - AB50

Information technology education grants changes [Sec. 204, 1947-1951] - SB45

Library science interns in public libraries: DLT stipends created [Sec. 211, 708] - AB50

Library science interns in public libraries: DLT stipends created [Sec. 211, 708] - SB45

School and public library personnel: licensure fees appropriation changes [Sec. 189] - AB50

School and public library personnel: licensure fees appropriation changes [Sec. 189] - SB45

license License, see Bingo; Dietitian; Firearms and dangerous weapons; Nurses; Pharmacy; Safety and Professional Services, Department of; Social work; Teacher — Certificate; Trades and occupations

license plate License plate, see Motor vehicle — Taxation or registration

lie detector Lie detector

Employment discrimination based on gender expression, gender identity, unfair honesty testing, or unfair genetics testing: prohibitions and compensatory and punitive damages [Sec. 114, 115, 622, 760, 1782, 1783, 1801-1810, 1852, 2032, 2605, 3087, 3122, 9350 (2)] - AB50

Employment discrimination based on gender expression, gender identity, unfair honesty testing, or unfair genetics testing: prohibitions and compensatory and punitive damages [Sec. 114, 115, 622, 760, 1782, 1783, 1801-1810, 1852, 2032, 2605, 3087, 3122, 9350 (2)] - SB45

life imprisonment Life imprisonment, see Sentences and penalties

light heat and power company Light, heat, and power company, see Public utility

lights Lights, see Motor vehicle — Equipment

limitation of action Limitation of action

UI law changes re identity-proofing measures, fraud detection, statute of limitation for felony involving fraud, education and information materials provided by DWD, assistance call center, and database comparisons - AB168

lirc LIRC, see Labor and Industry Review Commission

literacy Literacy

Early literacy tutoring grant program [Sec. 215, 1926] - AB50

Early literacy tutoring grant program [Sec. 215, 1926] - SB45

Intensive summer reading programs: DPI to reimburse schools [Sec. 1946] - AB50

Intensive summer reading programs: DPI to reimburse schools [Sec. 1946] - SB45

Literacy coaching program and Office of Literacy sunsets repealed; maximum number of literacy coaches increased [Sec. 1921-1925, 3281] - AB50

Literacy coaching program and Office of Literacy sunsets repealed; maximum number of literacy coaches increased [Sec. 1921-1925, 3281] - SB45

Personal financial literacy grants [Sec. 205, 1902] - AB50

Personal financial literacy grants [Sec. 205, 1902] - SB45

The Literacy Lab funding re literacy intervention programs in certain public schools [Sec. 214, 1901] - AB50

The Literacy Lab funding re literacy intervention programs in certain public schools [Sec. 214, 1901] - SB45

livestock and meat Livestock and meat

CAFO WPDES permit fee increased [Sec. 2555] - AB50

CAFO WPDES permit fee increased [Sec. 2555] - SB45

Meat processing tuition and curriculum development grants [Sec. 138, 1574] - AB50

Meat processing tuition and curriculum development grants [Sec. 138, 1574] - SB45

Transition to grass pilot program created [Sec. 143, 1577] - AB50

Transition to grass pilot program created [Sec. 143, 1577] - SB45

Transition to grazing pilot program created - AB118

Transition to grazing pilot program created - SB113

living wage Living wage, see Wage — Minimum

loan Loan

Great Lakes and Mississippi River erosion control revolving loan programs; DNR emergency rule-making authority [Sec. 252, 466, 467, 9132 (5), (6)] - AB50

Great Lakes and Mississippi River erosion control revolving loan programs; DNR emergency rule-making authority [Sec. 252, 466, 467, 9132 (5), (6)] - SB45

Infrastructure Access Program, Restore Main Street Program, and Vacancy-to-Vitality Program revisions - SB180

Lead service line replacement: forgivable loan appropriation [Sec. 53, 219, 2537] - AB50

Lead service line replacement: forgivable loan appropriation [Sec. 53, 219, 2537] - SB45

lobbying Lobbying

Lobbying activities: fees paid to Ethics Commission deposited in general fund [Sec. 55, 382] - AB50

Lobbying activities: fees paid to Ethics Commission deposited in general fund [Sec. 55, 382] - SB45

logo Logo, see School — Health program

long_term care Long-term care, see Health Services, Department of — Supportive living and treatment

low_income persons Low-income persons, see Poor

lunch Lunch, see School — Lunch