2019 Subject Index to Legislation

franchise _ taxation Franchise — Taxation

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision - SB12

Businesses that move out of a state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision [Sec. 840, 852, 900, 932, 952, 963, 9337 (6)] - SB59

Businesses that move out of a state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision [Sec. 840, 852, 900, 932, 952, 963, 9337 (6); original bill only] - AB56

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision [A.Amdt.1: Wisconsin businesses specified] - AB10

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB825

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB937

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB409

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - SB370

Farm buildings and other improvements: income and franchise tax credit for property taxes created - AB873

Farm buildings and other improvements: income and franchise tax credit for property taxes created - SB818

Interest earned on bonds or notes issued by WHEFA: income and franchise tax exemption created [Sec. 849, 923, 961, 9337 (3)] - AB56

Interest earned on bonds or notes issued by WHEFA: income and franchise tax exemption created [Sec. 849, 923, 961, 9337 (3)] - SB59

Interest on loan secured by agricultural real estate: income and franchise tax deduction created, definition provision - AB780

Interest on loan secured by agricultural real estate: income and franchise tax deduction created, definition provision - SB707

Internal Revenue Code updates to conform Wisconsin’s tax law to federal tax law changes in response to the coronavirus outbreak [Sec. 23-29] - AB1038

Internal Revenue Code updates to conform Wisconsin’s tax law to federal tax law changes in response to the coronavirus outbreak [Sec. 23-29] - SB932

Low-income housing tax credit to be included in income for income and franchise tax purposes [Sec. 850, 899, 924, 951, 962, 9337 (2); original bill only] - AB56

Low-income housing tax credit to be included in income for income and franchise tax purposes [Sec. 850, 899, 924, 951, 962, 9337 (2)] - SB59

Paid intern: income and franchise tax credit created - SB14

Paid intern: income and franchise tax credit created - AB14

State workforce housing credit created; WHEDA duties and report required - SB786

State workforce housing credit created; WHEDA duties and report required - AB906

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - AB45

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - SB45

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB693

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB759

Wisconsin opportunity zones: investing capital gains and income and franchise tax benefits; JSCTE appendix report - SB440

Wisconsin opportunity zones: investing capital gains and income and franchise tax benefits; JSCTE appendix report [A.Amdt.1: further revisions] - AB532

fraud Fraud

Authority of a private person to bring a qui tam claim against another person making a false claim for MA or other moneys from a state agency; AG authority provisions [Sec. 317, 710, 1784, 2120, 2122, 2123, 2125-2127, 2145] - SB59

Authority of a private person to bring a qui tam claim against another person making a false claim for MA or other moneys from a state agency; AG authority provisions [Sec. 317, 710, 1784, 2120, 2122, 2123, 2125-2127, 2145; original bill only] - AB56

Authority of a private person to bring a qui tam claim against another person making a false claim for MA restored; AG authority provisions - SB374

Authority of a private person to bring a qui tam claim against another person making a false claim for MA restored; AG authority provisions - AB420

False identity used on social media to frighten, intimidate, threaten, harass, or defraud (catfishing) made a misdemeanor; posting similar messages added to misdemeanor for unlawful use of computerized communication systems; JRCCP may report - AB68

False identity used on social media to frighten, intimidate, threaten, harass, or defraud (catfishing) made a misdemeanor; posting similar messages added to misdemeanor for unlawful use of computerized communication systems; JRCCP may report - SB66

False report of an emergency to a public safety entity knowing no emergency exists (swatting): felony provisions created; JRCCP may report - SB363

False report of an emergency to a public safety entity knowing no emergency exists (swatting): felony provisions created; JRCCP may report [A.Sub.Amdt.1: further revisions, ``swatting" defined] - AB454

Threat or false threat to use a dangerous weapon on school premises to injure or kill: felony crime created; JRCCP may report - AB338

Threat or false threat to use a dangerous weapon on school premises to injure or kill: felony crime created; JRCCP may report - SB311

Uniform Fraudulent Transfer Act: 2014 modifications adopted and renamed the Uniform Voidable Transactions Law - AB719

Uniform Fraudulent Transfer Act: 2014 modifications adopted and renamed the Uniform Voidable Transactions Law - SB643

freedom of speech and press Freedom of speech and press

Campus Free Speech Act: UW Board of Regents required to adopt a policy, conditions specified; disciplinary sanctions, damages, and report provisions - AB444

Campus Free Speech Act: UW Board of Regents required to adopt a policy, conditions specified; disciplinary sanctions, damages, and report provisions - SB403

Construing political contributions or money spent by corporations to influence elections as free speech prohibited: constitutional amendment (1st consideration) - AJR148

freight transportation Freight transportation, see Railroad

fringe benefit Fringe benefit, see Employment

fte _full_time equivalent position_ FTE (Full-time equivalent position), see Public employee

fuel Fuel, see also Energy conservation; Petroleum; Gasoline

Carbon-free electricity: state goal [Sec. 1] - SB59

Carbon-free electricity: state goal [Sec. 1; original bill only] - AB56

Coal tar-based sealant products and high PAH sealant products: sale of prohibited - AB797

Coal tar-based sealant products and high PAH sealant products: sale of prohibited - SB716

Electricity and natural gas sold for residential use: sales and use tax exemption - SB128

Electricity and natural gas sold for residential use: sales and use tax exemption - AB136

``Energy provider” definition expanded re trespassing on or damaging property of; JRCCP may report - AB426

``Energy provider” definition expanded re trespassing on or damaging property of; JRCCP may report - SB386

Petroleum products and storage of dangerous substances: revisions to DATCP regulations - AB993

Petroleum products and storage of dangerous substances: revisions to DATCP regulations - SB877

Wisconsin Propane Education and Research Council allowed to levy an assessment on odorized propane against certain retailers - SB607

Wisconsin Propane Education and Research Council allowed to levy an assessment on odorized propane against certain retailers - AB665

fuel tax Fuel tax, see Gasoline — Taxation

funeral and funeral director Funeral and funeral director

Alkaline hydrolysis to cremate human remains: DSPS to establish compliance requirements, emergency rule provision - SB443

Alkaline hydrolysis to cremate human remains: DSPS to establish compliance requirements, emergency rule provision - AB492

Funeral director apprenticeships and licenses: requirements revised, emergency rules provision [A.Amdt.1: continuing education requirement added] - AB576

Funeral director apprenticeships and licenses: requirements revised, emergency rules provision - SB518

Persons who die of COVID-19: issuance of cremation permit without viewing the corpse and within 48 hours; if individual was in DOC custody, limited examination of deceased instead of full autopsy [Sec. 105 (15)] - AB1038

Persons who die of COVID-19: issuance of cremation permit without viewing the corpse and within 48 hours; if individual was in DOC custody, limited examination of deceased instead of full autopsy [Sec. 105 (15)] - SB932

G G

gaap _generally accepted accounting principles_ GAAP (Generally accepted accounting principles), see Appropriation; Administration, Department of — Budget and fiscal issues

gambling Gambling, see also Racing; Bingo; Lottery; Indian gaming and compacts

Bear hunting license certificates issued to the Wisconsin Bear Hunters’ Association for a raffle and public auction: once in a lifetime restriction eliminated - AB814

Bear hunting license certificates issued to the Wisconsin Bear Hunters’ Association for a raffle and public auction: once in a lifetime restriction eliminated - SB762

Fantasy contests: definitions and operator registration provisions created; DFI duties - AB547

Fantasy contests: definitions and operator registration provisions created; DFI duties - SB491

Local organizations that may conduct raffles: criteria modified - AB679

Local organizations that may conduct raffles: criteria modified - SB614

Paddlewheel raffle permitted; definition and regulation provisions - SB43

Paddlewheel raffle permitted; definition and regulation provisions - AB37

game bird Game bird, see Bird

gaming Gaming, see Indian gaming and compacts

garnishment Garnishment

Financial institution loans to a payable-on-death account owner; payment duty of bank to a lost, destroyed, or stolen cashier’s, teller’s, or certified check; temporary authority of mortgage loan originator applicant; possession by financial institution of property subject to garnishment; data processing services provided to financial institutions; certain Federal Home Loan Bank loan limitations; Banking Review Board and Savings Institutions Review Board consolidated and renamed Banking Institutions Review Board - AB504

Financial institution loans to a payable-on-death account owner; payment duty of bank to a lost, destroyed, or stolen cashier’s, teller’s, or certified check; temporary authority of mortgage loan originator applicant; possession by financial institution of property subject to garnishment; data processing services provided to financial institutions; certain Federal Home Loan Bank loan limitations; Banking Review Board and Savings Institutions Review Board consolidated and renamed Banking Institutions Review Board [S.Amdt.2: payable-on-death account provision removed] - SB457

gas Gas, see Industrial development

gasoline Gasoline, see also Fuel; Energy conservation; Petroleum

Dispensing gasoline-ethanol fuel blends from same fueling nozzle as gasoline with no ethanol: requirements revised - SB349