The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
(b) 34. Any amount of basic, special, and incentive pay income or compensation, as those terms are used in 37 USC chapters 3
, received from the federal government by a person who is a member of a reserve component of the U.S. armed forces, after being called into active federal service under the provisions of 10 USC 12302
(a) or 10 USC 12304
, or into special state service authorized by the federal department of defense under 32 USC 502
(f), that is paid to the person for a period of time during which the person is on active duty.
(1) This act first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 this act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.