Wisconsin Legislature: Corporation

corporation _ taxationCorporation — Taxation

Active duty employee credit: income and franchise tax credit for wages paid to employee deployed or called to active duty with National Guard or U.S. armed forces reserve unit - SB187

Biodiesel fuel production tax credit: effective date delayed [Enrolled AB-75: Sec.1554d, 1643d, 1709d] - AB75

Community rehabilitation program tax credit re 2007 WisAct 20: effective date delayed [Enrolled AB-75: Sec. 1583d, 1662d, 1728d] - AB75

Consolidated tax statements: DOR may require [Sec. 1678, 1779] - AB75

Corporate income and franchise tax: combined group tax credit sharing [Enrolled AB-75: Sec. 1621km, Ld, 9343 (21b)] - AB75

Corporate income and franchise tax: combined reporting technical and minor policy changes [Enrolled AB-75: Sec. 1537, 1538b-1539d, 1599d, 1619, 1620b-1621e, 1621f-1621k, L, m-r, 1798, 9343 (21b)] - AB75

Corporate income and franchise tax: election to include members of controlled group in combined report [Enrolled AB-75: Sec. 1621eb, 9343 (21b)] - AB75

Corporate income and franchise tax reporting combined for related corporations sunsetted; JSCTE appendix report - AB478

Development zone tax credits for providing full-time jobs to certain veterans expanded - AB971

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB80

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB52

Educational expenses and contributions to scholarship-oriented or educational improvement organizations: income and franchise tax credits created re K-12 schools, definitions provision - AB941

Electronic medical records tax credit program: effective date delayed [Sec. 1582, 1662, 1728] - AB75

Electronic medical records tax credit program revisions re standards for the interoperability of health care information technology, ARRA provision - SB312

Employer-assisted housing program: WHEDA to establish and administer a program to award tax benefits to employers that implement; Comm.Dept appendix report - AB817

Employer-assisted housing program: WHEDA to establish and administer a program to award tax benefits to employers that implement; Comm.Dept appendix report - SB534

Energy efficient commercial buildings: Internal Revenue Code changes adopted re federal Tax Relief and Health Care Act of 2006 and Emergency Economic Stabilization Act of 2008 - AB205

Enterprise zone business with a significant supply chain: Comm.Dept to certify for tax benefits [A.Amdt.1: supply chain provision replaced with a tax credit for purchasing tangible personal property, items, property, goods, or services from Wisconsin vendors] - AB864

Enterprise zone refundable capital investment tax credit created [Enrolled AB-75: Sec. 1571d-g, 1655m-r, 1721m-r, 3121g, r] - AB75

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)] - AB75

Expense deduction limit increased for income and franchise tax purposes - AB184

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report - AB712

Federal tax credits awarded by WHEDA to developers of affordable rental housing: goals established re minority- and women-owned businesses, mentor protege program, and employing individuals who live in the vicinity of the project; Comm.Dept appendix report - AB961

Food processing plant and food warehouse investment credit created [S.Amdt.1: Comm.Dept cannot certify if the taxpayer has hired an alien] - AB757

Food processing plant and food warehouse investment credit created - SB550

Full-time employees employed by claimant: income and franchise tax deductions created; JSCTE appendix report - AB969

Income and franchise tax settlements and audits: DOR must disclose if corporation's tax liability increases by certain amount - AB848

Income derived from manufacturing, farming, and research: income and franchise tax exemptions created; JSCTE appendix report - SB705

Income tax exclusion created for the amount of capital gain that is invested in certain types of Wisconsin businesses; conditions and definition provisions - AB38

Income tax exclusion created for the amount of capital gain that is invested in certain types of Wisconsin businesses; conditions and definition provisions - SB28

Job creation tax benefit created, Comm.Dept and DOR duties - SB539

Job creation tax benefit created re new full-time employees and withholding tax - AB853

Job creation tax benefit created re new full-time employees and withholding tax - SB621

Job opportunities credit: income and franchise tax credits created for hiring certain individuals - AB234

Lifelong learning accounts program created; employer, income tax credit, and DWD provisions - AB294

Lifelong learning accounts program created; employer, income tax credit, and DWD provisions - SB246

Loans to manufacturing businesses for energy efficiency, retooling, clean energy production, and job creation; energy utility programs provision; Comm.Dept and PSC provisions [S.Sub.Amdt.1: further revisions; S.Amdt.1: water consumption tax credit created; S.Amdt.1 to S.Amdt.1: sunset provided] - SB651

New small business internship credit created - AB909

PEO and PEG law revisions re definition, small operations registration, tax credits and economic development incentives, and DRL database of registrants - AB716

PEO and PEG law revisions re definition, small operations registration, tax credits and economic development incentives, and DRL database of registrants - SB504

Postsecondary education credit created re businesses that pay tuition for an individual to attend university, college, or technical college - AB641

Postsecondary education credit created re businesses that pay tuition for an individual to attend university, college, or technical college - SB409

Postsecondary education credit re income and franchise taxes to businesses and corporations that pay certain tuitions - SB63

Public school program contributions and private school scholarship funds: individual and corporate income and franchise tax credits created - AB726

Public school program contributions and private school scholarship funds: individual and corporate income and franchise tax credits created - SB509

Related corporations required to file combined report for state income and franchise tax purposes and calculate state tax liability based on all business activity [Sec. 74-84, 86-88, 110, 111, 115-131, 133-135, 148-151, 157, 158, 166-168, 170-176, 178, 179, 192-195, 208-214, 9343 (1)] - SB62

Research conducted in this state: super research and development tax credit created [Sec. 1597, 1624, 1635, 1656, 1669, 1690, 1722, 1734] - AB75

Shipbuilding: income and franchise tax credit created re employee payroll - AB868

Taxpayer return filed late and corporation failure to provide schedules: penalty provisions [Sec. 1594-1596, 1689, 1801- 1803, 9343 (5)] - AB75

Thermal biomass heating system and fuel, facilities, and accessories: income and franchise tax credits and property, sales, and use tax exemptions created; JSCTE appendix report - AB794

Unpaid tax: interest waivers for disasters and certain casualty losses [Sec. 1536, 1572, 1590, 1618, 1636, 1668, 1700, 1701, 1778, 1783, 9343 (11), (12)] - AB75

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and Comm.Dept provisions - AB91

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and Comm.Dept provisions - SB56

corpseCorpse, see Crime and criminals

corr.deptCorr.Dept, see Corrections, Department of

correction billsCorrection bills, see Statutes — Revision

correctional institutionCorrectional institution, see House of correction; Jail; Juvenile detention facility; Prison

correctional officerCorrectional officer, see Police

corrections, department ofCorrections, Department of

Adult Institutions, Division of: correctional officer positions provided to reduce the utilization of overtime [Enrolled AB-75: Sec. 2666m] - AB75

Adult Institutions, Division of, unit supervisor vacancies: OSER to reclassify to teacher position [Enrolled AB-75: Sec. 2482m, 2666r] - AB75

Age at which a person is alleged to have violated a criminal or civil law or municipal ordinance and is subject to Criminal Procedure Code or circuit or municipal court raised from 17 to 18 years and older; community youth and family aids surcharge created; Corr.Dept to set youth aids assessments annually and must submit implementation plan to JCF; FTE positions for circuit court - AB732

Appropriation for general program operations increased [Sec. 9211 (2), 9411 (2); Enrolled AB-75: further revisions, 9211 (2i); deletes 9211 (2)] - AB75

Biological specimen for DNA analysis: requirement does not expire when completing probation, sentence, or delinquency disposition, or being released from commitment; DA may petition court to compel certain persons to provide a sample; procedure specified - AB893

Chaperoning a sex offender: individual required to sign agreement notifying any other person with whom the individual has a child of his or her intent to chaperone a sex offender [S.Sub.Amdt.1: further revisions, notification in writing required, Corr.Dept civil liability immunity] - SB325

Community supervision services to reduce recidivism and increase public safety; ``Becky Young Community Corrections" appropriation created; annual report required [Enrolled AB-75: Sec. 307f, 2669h] - AB75

Corr.Dept feasibility studies and cost analyses re correctional officer training in managing mentally ill inmates, screening inmates for developmental disabilities, services and separate housing for developmentally disabled, and administration of medications [Enrolled AB-75: Sec. 9111 (2d)] - AB75

Corr.Dept rates for juvenile alternate care services revised [Sec. 2675, 2677] - AB75

DHS funding re new community reintegration program for Wisconsin Resource Center inmates and contracted services for Corr.Dept inmates on community supervision [Enrolled AB-75: Sec. 340h] - AB75

Donated books receipt by inmates: Corr.Dept report to JCF demonstrating the prohibition has been eliminated [Enrolled AB-75: Sec. 9111 (3x)] - AB75

Earned release, substance abuse treatment, and Challenge Incarceration Program revisions [Sec. 2700, 2701, 2703-2708, 2710-2712; Enrolled AB-75: reports added, 2702m, 2711m, 9111 (12g)] - AB75

Endangered resources registration plate: second design allowed, fees and criteria set; plate issued only if purchased from Minnesota (which employs flat-plate technology) [Sec. 266, 668, 674, 2811, 2815, 2818, 2820, 2821, 2824, 9450 (4); Enrolled AB-75: Corr.Dept to provide if using flat-plate technology] - AB75

Extended supervision discharge after two years: Corr.Dept authority created; notice to victims required; inmates sentenced to intensive sanctions excluded [Enrolled AB-75: Sec. 3378r, 3381, 9311 (4), 9411 (2u)] - AB75

Extended supervision revocation: reviewing authority to determine length of imprisonment [Sec. 2726-2728; Enrolled AB-75: six-month limitation for returns to prison, rules to define ``substantial risk to public safety", 2724h, 2726h, p, 9311 (4q)] - AB75

Felony victim's prior testimony: admissibility of in revocation of probation, parole, or extended supervision proceedings - AB365

GPS lifetime tracking of sex offenders: Corr.Dept may passively track in certain cases [Sec. 2693-2697, 2699; Enrolled AB-75: funding and position revisions, passive positioning system provisions removed, deletes 2697] - AB75

Greenhouse gas emissions by major state agencies: analysis of emissions, reduction goals, and plan to achieve goals required; reports and DOA and DNR duties - AB649

Greenhouse gas emissions by major state agencies: analysis of emissions, reduction goals, and plan to achieve goals required; reports and DOA and DNR duties - SB450

Guantanamo Bay Naval Base detention facility: Corr.Dept may not enter into an agreement or contract to imprison prisoners or detainees from unless they violated a Wisconsin law - AB345

HIV and sexually transmitted disease testing required before a person is released from state prison, Corr.Dept and extended supervision provisions - AB750

Home detention placement of prisoners: authority revised; certain exclusions provided [Enrolled AB-75: Sec. 2740c-w] - AB75

Indian juvenile out-of-home placements: funding from tribal gaming revenue [Enrolled AB-75: Sec. 319e, 586v, 3334p] - AB75

Inmates with contagious diseases: disclosure to correctional officer who has custodial authority permitted - AB762

Inmates with contagious diseases: disclosure to correctional officer who has custodial authority permitted - SB547

Juvenile correctional costs: additional funding to counties under certain conditions - SB151