Wisconsin Legislature: Legislature — Tax Exemptions, Joint Survey Committee on

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

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report - AB690

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report [S.Amdt.1: type of facilities expanded] - SB452

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

Graduate of a regionally accredited college or university and year-round resident of this state: individual income tax deduction created; JSCTE appendix report - AB881

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

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report - SB64

Individual income tax personal exemption for dependents increased; JSCTE appendix report - AB576

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report - AB648

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report [S.Amdt.1: adopts section 811 provisions] - SB439

Internal Revenue Code provisions re IRAs: adopting section 512; JSCTE appendix report - AB608

Internal Revenue Code provisions re IRAs: adopting section 811; JSCTE appendix report - SB420

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report - AB631

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report - SB416

Manufactured or mobile home community: requirements before sale or other transfer created, real estate transfer fee and unfair trade practice provisions; WHEDA duties specified; JSCTE appendix report - AB527

Manufacturing sales and use tax exemption re tangible personal property; appendix report [Sec. 1571, 1643, 1709, 1831, 1832, 1834, 1835, 1842-1846, 9443 (5); Enrolled AB-75: further revisions, 1830f, 1831b, 1832b, 1842d, 1843c, g, 9443 (5f), (14q)] - AB75

Meat of game animal lawfully killed and donated to charitable organization: individual income tax deduction for processing costs created; income and franchise tax exemption for income derived from processing fees; JSCTE appendix report - AB714

Medical physics performance testing of medical imaging and therapeutic equipment: sales and use tax exemption created; JSCTE appendix report - AB976

Motorboat, outboard motor, and motorboat trailer: sales and use tax exemption created, conditions specified; JSCTE appendix report - AB350

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report - AB254

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report - SB176

Nonprofit theater in the City of Madison: property tax exemption created under set conditions; JSCTE appendix report - AB978

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report - SB65

Program revisions re benefits for low-income residents: BadgerCare Plus, food stamps, Wisconsin Shares, drug testing for public assistance, MPCP, energy assistance, WHEDA and Comm.Dept housing assistance, HEAB, and EITC; Comm.Dept and JSCTE appendix reports - SB708

Property used in farming: federal Income Tax Code re amortization, depreciation, and expense deductions apply for state income and franchise tax purposes; JSCTE appendix report - AB936

Reinvested capital gains: procedure created for certain persons to defer taxation; JSCTE appendix report [Sec. 1535, 1544, 3073] - AB75

Retirement income received by an individual: tax exemption expanded and increased; JSCTE appendix report - AB967

Sales and use tax administration modernized for state, county, and stadium districts re voluntary collection by out-of-state retailers; sales and use taxes imposed on specified digital goods, exception provision; JSCTE appendix report [Sec. 16, 41, 71, 73, 106-108, 154-156, 198-200, 215-218, 221, 225-540, 542-552, 554, 559, 719, 720, 9443 (1), (2)] - SB62

Skiing facility: sales and use tax exemption for energy efficient property and taxable services; JSCTE appendix report - AB800

Snowmaking and snow-grooming operations at ski hills, slopes, and trails added to definition of ``manufacturing" for sales and use tax exemption purposes; JSCTE appendix report - AB802

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report - AB302

Snowmobile club (nonprofit): personal property tax exemption created; JSCTE appendix report [S.Sub.Amdt.1: further revisions, trail groomers specified and ATV clubs added] - SB215

Snowmobile club (nonprofit): property tax exemption for real property created; JSCTE appendix report - AB301

Snowmobile club (nonprofit): property tax exemption for real property created; JSCTE appendix report - SB214

Textbooks required for a course at a high school or postsecondary school: sales tax exemption created; JSCTE appendix report - AB901

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

Ticket sales to youth sports league events: sales and use tax exemption; JSCTE appendix report [Sec. 1837, 1838] - AB75

Transportation pass provided by employer or money paid by employer to employee to purchase a pass: individual income tax exemption created; JSCTE appendix report - SB508

leopold, aldoLeopold, Aldo

Aldo Leopold Climate Change Center and Interactive Laboratory: grant to assist with construction; DOA to review and approve plans [Enrolled AB-75: Sec. 19gd, 640, 655uc, 657ec, 9106 (1) (o), (23)] - AB75

lesbLESB, see Law Enforcement Standards Board

levy or levy limitLevy or levy limit, see County — Taxation; Municipality — Taxation; Property tax

lfbLFB, see Legislative Fiscal Bureau

liabilityLiability, see Contributory negligence; Crime and criminals; Damage (personal injury); Medical malpractice; Motor vehicle — Accident; specific subject

liability insuranceLiability insurance, see Insurance — Miscellaneous; Insurance — Motor vehicle; Medical malpractice

librariesLibraries

L.E. Phillips Memorial Public Library in the City of Eau Claire: grant for remodeling; Building Commission determination re additional funding from nonstate donations [Enrolled AB-75: Sec. 19ge, 9101 (1)(p), (24)] - AB75

Library aid funding from universal service fund; use for contracts with providers for specialized library services authorized [Sec. 251-253, 818-822, 2461, 2463] - AB75

Public library board for 1st class city: county board of supervisors member requirement modified; majority of seats currently filled constitutes a quorum - AB621

Public library board for 1st class city: county board of supervisors member requirement modified; majority of seats currently filled constitutes a quorum - SB423

Public library system aid in 2008-09 fiscal year: payment made from universal service fund [Sec. 9239 (1), (2), 9439 (2)] - AB75

license and permitLicense and permit, see specific subject

license plateLicense plate, see Motor vehicle — Taxation or registration; Motorcycle — Taxation or registration

licensed practical nurse _lpn_Licensed practical nurse (LPN), see Nurses

lie detectorLie detector

Employment discrimination: action in circuit court to recover damages permitted, surcharge provision [S.Sub.Amdt.1: further revisions, unfair honesty testing and unfair genetic testing added, surcharge changed to fee and distribution modified; S.Amdt.6: fee provision removed] - SB20

lieap _low_income energy assistance program_LIEAP (Low-income energy assistance program), see Public assistance

lienLien, see also Mortgage

Commercial real estate lien revisions; correction instrument provisions created; application to widen, extend, or lay out a street, alley, or other specified public place to include a lis pendens - AB821

Commission lien by real estate broker revisions - AB873

Homeowner Eviction and Lien Protection program created in WHEDA; reports to JCF required; Comm.Dept appendix report [Sec. 7, 15, 762, 779] - SB62

Regional (Dane County, Southeast, and Fox Cities) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental car fee modified; report required [for section numbers, see entry under ``Regional planning"] - AB75

Regional (Dane County, Southeast, and Fox Valley) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental care fee modified; report required [for section numbers and further revisions, see entry under ``Regional planning"] - AB75

Release of vehicle liens: DOT duties and fee revisions; creditors required to file electronically [Sec. 669, 1927, 2852, 2900, 2906-2913, 9450 (11)] - AB75

Towing and storage lien revisions - AB711

Towing and storage lien revisions - SB506

Underground petroleum storage tank: Comm.Dept authority to contract for removal; lien provision [Sec. 219, 680, 2155; Enrolled AB-75: further revisions; action of backfilling the excavation specified, 216s, 219e] - AB75

Wage claim lien takes precedence over a lien of a commercial lending institution and the rights of any purchaser of any property of the employer; collective bargaining representative provisions re filing a wage claim - AB40

lieutenant governorLieutenant Governor

Lawton, Lieutenant Governor Barbara: years of public service honored - SJR80

Lieutenant Governor's office abolished; gubernatorial line of succession amended re Speaker of the Assembly. Constitutional amendment (1st consideration) - SJR27

Olson, Russell A.: life and public service - SJR83

Political contributions accepted by certain elective state officials, governor, lieutenant governor, and campaign committees prohibited during specified period re biennial budget; exceptions and penalty provisions; JRCCP report - AB42

State elected officials: JCOER must submit salary adjustments to Legislature in the form of a bill - AB321

life insuranceLife insurance, see Insurance — Life and accident; Insurance — State

light, heat, and power companyLight, heat, and power company, see Electric utility; Public utility; Public utility — Taxation

lightsLights, see Motor vehicle — Equipment; School — Conveyance of pupil

limitation of actionLimitation of action

DNA evidence connected to certain felonies: time limit for commencing prosecution revised; reconciliation of 2005 WisActs 60 and 276 - AB514

Sexual contact with a child: statute of limitations and limits on recovery against state and local political subdivisions removed - AB839

Sexual contact with a child: statute of limitations removed - AB453

Sexual contact with a child: statute of limitations removed - SB319

Wrongful death claims arising out of medical malpractice: statute of limitations revised - SB563

limited liability company _llc_Limited liability company (LLC), see Corporation

lincoln countyLincoln County