February 28, 2005 - Introduced by Senators Brown, Kapanke, Stepp, Lassa,
Kanavas, Leibham, Zien, Grothman, Wirch, Roessler and Carpenter,
cosponsored by Representatives
Musser, Mursau, Jensen, Albers, Ballweg,
Bies, Boyle, Davis, Freese, Gard, Gronemus, Gunderson, Gundrum, Hebl,
Hines, Hubler, Hundertmark, Wood, Kestell, Krawczyk, Kreibich, Lothian,
McCormick, Moulton, Nass, Nischke, Ott, Owens, Petrowski, Pettis,
Strachota, Suder, Townsend, Van Roy, Vos and Vrakas. Referred to
Committee on Job Creation, Economic Development and Consumer Affairs.
SB86,1,10
1An Act to amend 71.01 (6) (j), 71.01 (6) (k), 71.01 (6) (L), 71.01 (6) (m), 71.01 (6)
2(n), 71.01 (6) (o), 71.01 (6) (p), 71.22 (4) (j), 71.22 (4) (k), 71.22 (4) (L), 71.22 (4)
3(m), 71.22 (4) (n), 71.22 (4) (o), 71.22 (4) (p), 71.22 (4m) (h), 71.22 (4m) (i), 71.22
4(4m) (j), 71.22 (4m) (k), 71.22 (4m) (L), 71.22 (4m) (m), 71.22 (4m) (n), 71.26 (2)
5(b) 10., 71.26 (2) (b) 11., 71.26 (2) (b) 12., 71.26 (2) (b) 13., 71.26 (2) (b) 14., 71.26
6(2) (b) 15., 71.26 (2) (b) 16., 71.34 (1g) (j), 71.34 (1g) (k), 71.34 (1g) (L), 71.34 (1g)
7(m), 71.34 (1g) (n), 71.34 (1g) (o), 71.34 (1g) (p), 71.42 (2) (i), 71.42 (2) (j), 71.42
8(2) (k), 71.42 (2) (L), 71.42 (2) (m), 71.42 (2) (n) and 71.42 (2) (o) of the statutes;
9relating to: adopting changes to the Internal Revenue Code for state income
10and franchise tax purposes.
Analysis by the Legislative Reference Bureau
This bill adopts, for state income and franchise tax purposes, changes to the
Internal Revenue Code made by Public Law 108-121, the Military Family Tax Relief
Act of 2003. Public Law 108-121 provides, in part, for an increase in the death
gratuity that is payable to the family of a deceased member of the armed forces and
excludes the amount of the death gratuity from the calculation of gross income.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for
a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB86, s. 1
1Section
1. 71.01 (6) (j) of the statutes is amended to read:
SB86,3,152
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
3January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
6104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
8excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
9104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
10162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
11406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
12by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
13P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
14sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
15excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
16P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
17excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
18104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
20406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
1applies for Wisconsin purposes at the same time as for federal purposes.
2Amendments to the federal Internal Revenue Code enacted after December 31, 1994,
3do not apply to this paragraph with respect to taxable years beginning after
4December 31, 1994, and before January 1, 1996, except that changes to the Internal
5Revenue Code made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
61202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
7P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
8106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
9and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
10applicable to this subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188,
11excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
13162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
14406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
15purposes at the same time as for federal purposes.
SB86, s. 2
16Section
2. 71.01 (6) (k) of the statutes is amended to read:
SB86,5,217
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
18January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
21104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
23sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
1excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 2and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
3P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
4P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
9105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134,
10P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and
11P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
12same time as for federal purposes. Amendments to the federal Internal Revenue
13Code enacted after December 31, 1995, do not apply to this paragraph with respect
14to taxable years beginning after December 31, 1995, and before January 1, 1997,
15except that changes to the Internal Revenue Code made by P.L.
104-117, P.L.
16104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
18106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
19excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 20and changes that indirectly affect the provisions applicable to this subchapter made
21by P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605
22of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
23P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
24107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
1107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
2federal purposes.
SB86, s. 3
3Section
3. 71.01 (6) (L) of the statutes is amended to read:
SB86,6,124
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
5January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
8104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
11P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
12107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
13sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
14indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
16102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
17102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
19104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
20(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
21105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L.
24108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the federal Internal Revenue Code
1enacted after December 31, 1996, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 1996, and before January 1, 1998,
3except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
4P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and
5165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
6P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
7P.L. 108-121, and changes that indirectly affect the provisions applicable to this
8subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
12purposes at the same time as for federal purposes.
SB86, s. 4
13Section
4. 71.01 (6) (m) of the statutes is amended to read:
SB86,7,2214
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
15January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
16decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
17Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
18104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
19(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
20104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
21P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
22107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
23sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
24indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
25101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
1102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
2102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
4104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
5(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
6105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
8of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
9107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code applies
10for Wisconsin purposes at the same time as for federal purposes. Amendments to the
11federal Internal Revenue Code enacted after December 31, 1997, do not apply to this
12paragraph with respect to taxable years beginning after December 31, 1997, and
13before January 1, 1999, except that changes to the Internal Revenue Code made by
14P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
16of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
17107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
18provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
19105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
20P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
22108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 5
23Section
5. 71.01 (6) (n) of the statutes is amended to read:
SB86,9,824
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
25January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
1decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
3104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
4(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
6excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
7of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
8107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
9affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
10101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
11excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
12103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
13103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
14104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
16105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
18of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
19107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
20Code applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the federal Internal Revenue Code enacted after December 31, 1998,
22do not apply to this paragraph with respect to taxable years beginning after
23December 31, 1998, and before January 1, 2000, except that changes to the Internal
24Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
1of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
2107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
3indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
4P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
5106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
6107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
7107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
8federal purposes.
SB86, s. 6
9Section
6. 71.01 (6) (o) of the statutes is amended to read:
SB86,9,2510
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
11January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
12decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
13Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
14104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
15(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
17of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
18107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
19P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
20108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
22102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
23102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
25104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
11311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
2105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
3106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
4P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
5107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
6P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The Internal
7Revenue Code applies for Wisconsin purposes at the same time as for federal
8purposes. Amendments to the federal Internal Revenue Code enacted after
9December 31, 1999, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1999, and before January 1, 2003, except that changes
11to the Internal Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
13107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
14101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
15107-358,
and P.L. 108-121, and changes that indirectly affect the provisions
16applicable to this subchapter made by P.L.
106-230, P.L.
106-554, P.L.
107-15, P.L.
17107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
18107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
19P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin
20purposes at the same time as for federal purposes.
SB86, s. 7
21Section
7. 71.01 (6) (p) of the statutes is amended to read:
SB86,11,2222
71.01
(6) (p) For taxable years that begin after December 31, 2002, for natural
23persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
24reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
25as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
3sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
4section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
5affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
6101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
7excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
8103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
9103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
10104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
13excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
15excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 16P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
17purposes at the same time as for federal purposes. Amendments to the federal
18Internal Revenue Code enacted after December 31, 2002, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 2002
, except
20that changes to the Internal Revenue Code made by P.L. 108-121 and changes that
21indirectly affect the provisions applicable to this subchapter made by P.L. 108-121
22apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 8
23Section
8. 71.22 (4) (j) of the statutes is amended to read:
SB86,13,824
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1994, and before January 1, 1996, means the federal Internal
2Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and
3110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
4of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
51204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
6105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
7P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
8107-181,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
9this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
10(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
111008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
12P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
13102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
15104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
16P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
18excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
19The Internal Revenue Code applies for Wisconsin purposes at the same time as for
20federal purposes. Amendments to the federal Internal Revenue Code enacted after
21December 31, 1994, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 1994, and before January 1, 1996, except that
23changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
24sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
25105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
2107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding
4sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
5105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
6P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
7107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
8same time as for federal purposes.
SB86, s. 9
9Section
9. 71.22 (4) (k) of the statutes is amended to read:
SB86,14,2010
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
12December 31, 1995, and before January 1, 1997, means the federal Internal
13Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
14110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
15of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
161311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
17P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
18106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
19and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
20applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
21sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 22and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
23101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
21605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
3105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
5107-181, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes. Amendments to the federal
7Internal Revenue Code enacted after December 31, 1995, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1995, and
9before January 1, 1997, except that changes to the Internal Revenue Code made by
10P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
11P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
12P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
161605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
17105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
18P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
19107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
20federal purposes.
SB86, s. 10
21Section
10. 71.22 (4) (L) of the statutes is amended to read:
SB86,16,722
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
23(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
24December 31, 1996, and before January 1, 1998, means the federal Internal
25Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
1110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
3and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
4106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
6101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
7affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
8P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
9823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
10101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
11103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
12sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
13103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
141123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
15104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
17section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
18406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
19applies for Wisconsin purposes at the same time as for federal purposes.
20Amendments to the federal Internal Revenue Code enacted after
21December 31, 1996, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 1996, and before January 1, 1998, except that
23changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
24105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
25P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
2108-121, and changes that indirectly affect the provisions applicable to this
3subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
4106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
6101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
7purposes at the same time as for federal purposes.
SB86, s. 11
8Section
11. 71.22 (4) (m) of the statutes is amended to read:
SB86,17,199
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
10(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
11December 31, 1997, and before January 1, 1999, means the federal Internal
12Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
13110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
15and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
19affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
20P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
21823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
22101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
23103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
24sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
25103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
11123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
2104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
3106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
6The Internal Revenue Code applies for Wisconsin purposes at the same time as for
7federal purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 1997, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1997, and before January 1, 1999, except that
10changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
11105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
19purposes at the same time as for federal purposes.
SB86, s. 12
20Section
12. 71.22 (4) (n) of the statutes is amended to read:
SB86,19,621
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
22(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
23December 31, 1998, and before January 1, 2000, means the federal Internal
24Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
25110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
2and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
3sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
4107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
5P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly affected in the
6provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 7excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
8of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
9101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
10110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
12103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
13(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
14105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
15106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
16P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
17excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276, and
18P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
19same time as for federal purposes. Amendments to the federal Internal Revenue
20Code enacted after December 31, 1998, do not apply to this paragraph with respect
21to taxable years beginning after December 31, 1998, and before January 1, 2000,
22except that changes to the Internal Revenue Code made by P.L.
106-36, P.L.
23106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
25excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and
1P.L. 108-121, and changes that indirectly affect the provisions applicable to this
2subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
4of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
5107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for Wisconsin
6purposes at the same time as for federal purposes.
SB86, s. 13
7Section
13. 71.22 (4) (o) of the statutes is amended to read:
SB86,20,208
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
9(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
10December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
11Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
12102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 13and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
14amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
15106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
16P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
17107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
18108-121, and as indirectly affected in the provisions applicable to this subchapter
19by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
20(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
21100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
22102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
23102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
25104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
1104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
2105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
4section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
6107-276,
and P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies
7for Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 1999, and
10before January 1, 2003, except that changes to the Internal Revenue Code made by
11P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
12107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
13P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
14107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and
15changes that indirectly affect the provisions applicable to this subchapter made by
16P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
17107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
18P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
19107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for
20Wisconsin purposes at the same time as for federal purposes.
SB86, s. 14
21Section
14. 71.22 (4) (p) of the statutes is amended to read:
SB86,21,2422
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
23(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
24December 31, 2002, means the federal Internal Revenue Code as amended to
25December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
21202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
3165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
4107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
5provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 6excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
7of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
8101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
9110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
11103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
12(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
13105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
14106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
15P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
16107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
17107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
18Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 2002, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 2002
, except that changes to the Internal Revenue
22Code made by P.L. 108-121 and changes that indirectly affect the provisions
23applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
24the same time as for federal purposes.
SB86, s. 15
25Section
15. 71.22 (4m) (h) of the statutes is amended to read:
SB86,23,9
171.22
(4m) (h) For taxable years that begin after December 31, 1994, and
2before January 1, 1996, "Internal Revenue Code", for corporations that are subject
3to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
4Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
5104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
7sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
8105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
10107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
11provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
12P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
17104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
18162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
19406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
20applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
22apply to this paragraph with respect to taxable years beginning after
23December 31, 1994, and before January 1, 1996, except that changes to the Internal
24Revenue Code made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
251311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
1105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
2P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
3107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
4applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
51202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
6P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
8and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time
9as for federal purposes.
SB86, s. 16
10Section
16. 71.22 (4m) (i) of the statutes is amended to read:
SB86,24,1911
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
12January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
13on unrelated business income under s. 71.26 (1) (a), means the federal Internal
14Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
15110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
16of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
171311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
18P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
19106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
20and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
21applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
22101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
23excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
25103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
1excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
2P.L.
104-193, PL.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
4excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
5The Internal Revenue Code applies for Wisconsin purposes at the same time as for
6federal purposes. Amendments to the Internal Revenue Code enacted after
7December 31, 1995, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 1995, and before January 1, 1997, except that
9changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
101123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
11105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
13406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
15sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
18excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 19apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 17
20Section
17. 71.22 (4m) (j) of the statutes is amended to read:
SB86,26,421
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
22January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
23on unrelated business income under s. 71.26 (1) (a), means the federal Internal
24Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
25110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188 2and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
3106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
4excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
5101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
6affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
7P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
8P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
9102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
11104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
13105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
14P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
15excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
16The Internal Revenue Code applies for Wisconsin purposes at the same time as for
17federal purposes. Amendments to the Internal Revenue Code enacted after
18December 31, 1996, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1996, and before January 1, 1998, except that
20changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
21105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
24108-121, and changes that indirectly affect provisions applicable to this subchapter
25made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
1106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
2section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
3406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
4purposes at the same time as for federal purposes.
SB86, s. 18
5Section
18. 71.22 (4m) (k) of the statutes is amended to read:
SB86,27,146
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
7before January 1, 1999, "Internal Revenue Code", for corporations that are subject
8to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
9Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
10104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
11(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
13P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
14107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
15sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
16indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
17100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
18101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
19102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
21104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
25of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
1107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code applies
2for Wisconsin purposes at the same time as for federal purposes. Amendments to the
3Internal Revenue Code enacted after December 31, 1997, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1997, and
5before January 1, 1999, except that changes to the Internal Revenue Code made by
6P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
8of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
9107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
10provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
11105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 19
15Section
19. 71.22 (4m) (L) of the statutes is amended to read:
SB86,28,2516
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
17before January 1, 2000, "Internal Revenue Code", for corporations that are subject
18to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
19Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
20104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
21(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
23excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
24of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
25107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
1affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
2P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
3P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
4102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
9excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
10of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
11107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
12Code applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the Internal Revenue Code enacted after December 31, 1998, do not
14apply to this paragraph with respect to taxable years beginning after
15December 31, 1998, and before January 1, 2000, except that changes to the Internal
16Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
18of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
19107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
20indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
21P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
22106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
24107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
25federal purposes.
SB86, s. 20
1Section
20. 71.22 (4m) (m) of the statutes is amended to read:
SB86,30,122
71.22
(4m) (m) For taxable years that begin after December 31, 1999, and
3before January 1, 2003, "Internal Revenue Code", for corporations that are subject
4to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
5Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
6104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and
9165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
10P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
11406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and
12P.L. 108-121, and as indirectly affected in the provisions applicable to this
13subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
14P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
15and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
17103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
18(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
19105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
20106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
21P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
22107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
23P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
24Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
25purposes. Amendments to the Internal Revenue Code enacted after December 31,
11999, do not apply to this paragraph with respect to taxable years beginning after
2December 31, 1999, and before January 1, 2003, except that changes to the Internal
3Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
4of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
5107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
6P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
7108-121, and changes that indirectly affect the provisions applicable to this
8subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
10107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
11P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
12108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 21
13Section
21. 71.22 (4m) (n) of the statutes is amended to read:
SB86,31,1414
71.22
(4m) (n) For taxable years that begin after December 31, 2002, "Internal
15Revenue Code," for corporations that are subject to a tax on unrelated business
16income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
17to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
191202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
20165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
21107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
22provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
23P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
24excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
25103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
2excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
3104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
4105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
5162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
6107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
7of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L.
8108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
9time as for federal purposes. Amendments to the Internal Revenue Code enacted
10after December 31, 2002, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 2002
, except that changes to the Internal Revenue
12Code made by P.L. 108-121 and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
14the same time as for federal purposes.
SB86, s. 22
15Section
22. 71.26 (2) (b) 10. of the statutes is amended to read:
SB86,34,1516
71.26
(2) (b) 10. For taxable years that begin after December 31, 1994, and
17before January 1, 1996, for a corporation, conduit or common law trust which
18qualifies as a regulated investment company, real estate mortgage investment
19conduit or real estate investment trust under the Internal Revenue Code as amended
20to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
102-227 and
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
22amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605
23of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
24P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
25107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
1108-121, and as indirectly affected in the provisions applicable to this subchapter
2by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
3P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
4102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
5(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
6103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of
7P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
8P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
10108-121, "net income" means the federal regulated investment company taxable
11income, federal real estate mortgage investment conduit taxable income or federal
12real estate investment trust taxable income of the corporation, conduit or trust as
13determined under the Internal Revenue Code as amended to December 31, 1994,
14excluding sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d),
1513171 (d), 13174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
16104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
19excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 20and as indirectly affected in the provisions applicable to this subchapter by P.L.
2199-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
22101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
23102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
24(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
25103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of
1P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
2P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
3107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
4108-121, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is
5required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue
6Code as amended to December 31, 1980, shall continue to be depreciated under the
7Internal Revenue Code as amended to December 31, 1980, and except that the
8appropriate amount shall be added or subtracted to reflect differences between the
9depreciation or adjusted basis for federal income tax purposes and the depreciation
10or adjusted basis under this chapter of any property disposed of during the taxable
11year. The Internal Revenue Code as amended to December 31, 1994, excluding
12sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
14excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
15104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
16162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
17406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
18in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
19100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
20102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
24104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
1excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 2applies for Wisconsin purposes at the same time as for federal purposes.
3Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
4apply to this subdivision with respect to taxable years that begin after
5December 31, 1994, and before January 1, 1996, except that changes made by P.L.
6104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
7P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
8excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
9excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 10and changes that indirectly affect the provisions applicable to this subchapter made
11by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
14excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 15apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 23
16Section
23. 71.26 (2) (b) 11. of the statutes is amended to read:
SB86,37,1817
71.26
(2) (b) 11. For taxable years that begin after December 31, 1995, and
18before January 1, 1997, for a corporation, conduit or common law trust which
19qualifies as a regulated investment company, real estate mortgage investment
20conduit or real estate investment trust under the Internal Revenue Code as amended
21to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
102-227 and
22sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
23amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
24104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
25105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134,
1P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
2P.L. 108-121, and as indirectly affected in the provisions applicable to this
3subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
4P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
5and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
7103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
81204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
9105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
10P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
11107-147,
and P.L.
107-181,
and P.L. 108-121, "net income" means the federal
12regulated investment company taxable income, federal real estate mortgage
13investment conduit taxable income or federal real estate investment trust taxable
14income of the corporation, conduit or trust as determined under the Internal
15Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
16110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
17of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
181311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
19P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
20106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
21and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
22applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
23101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
24excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
25103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
2excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
3P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 6except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to
7be depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as
8amended to December 31, 1980, shall continue to be depreciated under the Internal
9Revenue Code as amended to December 31, 1980, and except that the appropriate
10amount shall be added or subtracted to reflect differences between the depreciation
11or adjusted basis for federal income tax purposes and the depreciation or adjusted
12basis under this chapter of any property disposed of during the taxable year. The
13Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
14104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
1513203 (d) of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123,
161202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33,
17P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and
18165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
19P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
20provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
21P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
22excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
23103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
24103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
25excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
1P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
3excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 4applies for Wisconsin purposes at the same time as for federal purposes.
5Amendments to the Internal Revenue Code enacted after December 31, 1995, do not
6apply to this subdivision with respect to taxable years that begin after
7December 31, 1995, and before January 1, 1997, except that changes to the Internal
8Revenue Code made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
91605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
10105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
11P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
12107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L.
104-188, excluding sections 1123, 1202,
141204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
15105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
16P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
17107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
18same time as for federal purposes.
SB86, s. 24
19Section
24. 71.26 (2) (b) 12. of the statutes is amended to read:
SB86,40,2420
71.26
(2) (b) 12. For taxable years that begin after December 31, 1996, and
21before January 1, 1998, for a corporation, conduit or common law trust which
22qualifies as a regulated investment company, real estate mortgage investment
23conduit, real estate investment trust or financial asset securitization investment
24trust under the Internal Revenue Code as amended to December 31, 1996, excluding
25sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
113174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
21605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
3P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
4106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
5107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
6108-121, and as indirectly affected in the provisions applicable to this subchapter
7by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
8P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
9102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
10(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
121311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
13105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
14162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
15107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
16107-181,
and P.L. 108-121, "net income" means the federal regulated investment
17company taxable income, federal real estate mortgage investment conduit taxable
18income, federal real estate investment trust or financial asset securitization
19investment trust taxable income of the corporation, conduit or trust as determined
20under the Internal Revenue Code as amended to December 31, 1996, excluding
21sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2213174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
231605 (d) of P.L.
104-188 and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
24P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
25106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
2108-121, and as indirectly affected in the provisions applicable to this subchapter
3by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
4P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
5102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
7103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
81311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
9105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
10162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
11107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
12107-181,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
131985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
14Internal Revenue Code as amended to December 31, 1980, shall continue to be
15depreciated under the Internal Revenue Code as amended to December 31, 1980,
16and except that the appropriate amount shall be added or subtracted to reflect
17differences between the depreciation or adjusted basis for federal income tax
18purposes and the depreciation or adjusted basis under this chapter of any property
19disposed of during the taxable year. The Internal Revenue Code as amended to
20December 31, 1996, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
22(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
23105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
25of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
1107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
2provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
3P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
4excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
5103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
6103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
7excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
8104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, applies for
12Wisconsin purposes at the same time as for federal purposes. Amendments to the
13Internal Revenue Code enacted after December 31, 1996, do not apply to this
14subdivision with respect to taxable years that begin after December 31, 1996, and
15before January 1, 1998, except that changes to the Internal Revenue Code made by
16P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
18of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
19107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
20provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
21105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
24108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 25
25Section
25. 71.26 (2) (b) 13. of the statutes is amended to read:
SB86,44,6
171.26
(2) (b) 13. For taxable years that begin after December 31, 1997, and
2before January 1, 1999, for a corporation, conduit or common law trust which
3qualifies as a regulated investment company, real estate mortgage investment
4conduit, real estate investment trust or financial asset securitization investment
5trust under the Internal Revenue Code as amended to December 31, 1997, excluding
6sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
713174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
81605 (d) of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
9105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
10P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
11107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
12108-121, and as indirectly affected in the provisions applicable to this subchapter
13by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
14P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
15102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
16(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
17103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
181311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
19105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
20106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
21section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
22406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, "net income" means the
23federal regulated investment company taxable income, federal real estate mortgage
24investment conduit taxable income, federal real estate investment trust or financial
25asset securitization investment trust taxable income of the corporation, conduit or
1trust as determined under the Internal Revenue Code as amended to December 31,
21997, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d),
313171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204
4(f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206,
5P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and
6165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
7P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
8P.L. 108-121, and as indirectly affected in the provisions applicable to this
9subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
10P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
11and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
13103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
14(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
15105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, except that
19property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated
20for taxable years 1983 to 1986 under the Internal Revenue Code as amended to
21December 31, 1980, shall continue to be depreciated under the Internal Revenue
22Code as amended to December 31, 1980, and except that the appropriate amount
23shall be added or subtracted to reflect differences between the depreciation or
24adjusted basis for federal income tax purposes and the depreciation or adjusted basis
25under this chapter of any property disposed of during the taxable year. The Internal
1Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
2110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
3103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
4and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
5106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
7101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
8affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
9P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
10P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
11102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
13104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
14104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
15105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
16162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
17107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
18107-181,
and P.L. 108-121, applies for Wisconsin purposes at the same time as for
19federal purposes. Amendments to the Internal Revenue Code enacted after
20December 31, 1997, do not apply to this subdivision with respect to taxable years that
21begin after December 31, 1997, and before January 1, 1999, except that changes to
22the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
23106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
25excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121,
1and changes that indirectly affect the provisions applicable to this subchapter made
2by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
4of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
5107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
6same time as for federal purposes.
SB86, s. 26
7Section
26. 71.26 (2) (b) 14. of the statutes is amended to read:
SB86,47,148
71.26
(2) (b) 14. For taxable years that begin after December 31, 1998, and
9before January 1, 2000, for a corporation, conduit or common law trust which
10qualifies as a regulated investment company, real estate mortgage investment
11conduit, real estate investment trust or financial asset securitization investment
12trust under the Internal Revenue Code as amended to December 31, 1998, excluding
13sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
151605 (d) of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230,
16P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
17section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
18406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as
19indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
20100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
21101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
22102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
24104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
25(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
1105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
2106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
3section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
4406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, "net income"
5means the federal regulated investment company taxable income, federal real estate
6mortgage investment conduit taxable income, federal real estate investment trust
7or financial asset securitization investment trust taxable income of the corporation,
8conduit or trust as determined under the Internal Revenue Code as amended to
9December 31, 1998, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123
11(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
12106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
15107-276,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
16this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
17101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
18103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
19sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
20103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
211123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
22104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
23106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
25107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
1107-276,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
21985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
3Internal Revenue Code as amended to December 31, 1980, shall continue to be
4depreciated under the Internal Revenue Code as amended to December 31, 1980,
5and except that the appropriate amount shall be added or subtracted to reflect
6differences between the depreciation or adjusted basis for federal income tax
7purposes and the depreciation or adjusted basis under this chapter of any property
8disposed of during the taxable year. The Internal Revenue Code as amended to
9December 31, 1998, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
11(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
12106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
15107-276,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
16this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
17101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
18103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
19sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
20103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
211123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
22104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
23106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
25107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
1107-276,
and P.L. 108-121, applies for Wisconsin purposes at the same time as for
2federal purposes. Amendments to the Internal Revenue Code enacted after
3December 31, 1998, do not apply to this subdivision with respect to taxable years that
4begin after December 31, 1998, and before January 1, 2000, except that changes to
5the Internal Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
6106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
7section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
8406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes
9that indirectly affect the provisions applicable to this subchapter made by P.L.
10106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
11P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
12107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
13107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
14federal purposes.
SB86, s. 27
15Section
27. 71.26 (2) (b) 15. of the statutes is amended to read:
SB86,51,216
71.26
(2) (b) 15. For taxable years that begin after December 31, 1999, and
17before January 1, 2003, for a corporation, conduit or common law trust which
18qualifies as a regulated investment company, real estate mortgage investment
19conduit, real estate investment trust or financial asset securitization investment
20trust under the Internal Revenue Code as amended to December 31, 1999, excluding
21sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2213174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
231605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
24sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
25of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
1sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 2P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
3applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
4101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
5excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
9104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
12107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
13101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
14107-358,
and P.L. 108-121, "net income" means the federal regulated investment
15company taxable income, federal real estate mortgage investment conduit taxable
16income, federal real estate investment trust or financial asset securitization
17investment trust taxable income of the corporation, conduit or trust as determined
18under the Internal Revenue Code as amended to December 31, 1999, excluding
19sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2013174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
211605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
22sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
23of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
24sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 25P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
1applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
2101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
3excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
4103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
5103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
6excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
7104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
8105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
9162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
10107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
12107-358,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
131985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
14Internal Revenue Code as amended to December 31, 1980, shall continue to be
15depreciated under the Internal Revenue Code as amended to December 31, 1980,
16and except that the appropriate amount shall be added or subtracted to reflect
17differences between the depreciation or adjusted basis for federal income tax
18purposes and the depreciation or adjusted basis under this chapter of any property
19disposed of during the taxable year. The Internal Revenue Code as amended to
20December 31, 1999, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
22(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
23106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
25107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
1P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and as indirectly
2affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
3P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
4P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
9105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
11section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
13107-276,
and P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the
14same time as for federal purposes. Amendments to the Internal Revenue Code
15enacted after December 31, 1999, do not apply to this subdivision with respect to
16taxable years that begin after December 31, 1999, and before January 1, 2003,
17except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
18106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
19excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
20107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
21P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and changes that indirectly affect
22the provisions applicable to this subchapter made by P.L.
106-230, P.L.
106-554,
23excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
24section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
25excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
1107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin purposes at the
2same time as for federal purposes.
SB86, s. 28
3Section
28. 71.26 (2) (b) 16. of the statutes is amended to read:
SB86,53,244
71.26
(2) (b) 16. For taxable years that begin after December 31, 2002, for a
5corporation, conduit, or common law trust which qualifies as a regulated investment
6company, real estate mortgage investment conduit, real estate investment trust, or
7financial asset securitization investment trust under the Internal Revenue Code as
8amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227,
9sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
101123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections
11162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101
12of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
13provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
14P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
15excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
18excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
19104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
20105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
21162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
22107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
23of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
24108-121, "net income" means the federal regulated investment company taxable
25income, federal real estate mortgage investment conduit taxable income, federal real
1estate investment trust or financial asset securitization investment trust taxable
2income of the corporation, conduit, or trust as determined under the Internal
3Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and
4110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
5103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
6106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
7107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as
8indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
9100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
10101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
11102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
13104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
14(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
15105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
16106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
18107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
19107-276,
and P.L.
107-358,
and P.L. 108-121, except that property that, under s.
2071.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983
21to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall
22continue to be depreciated under the Internal Revenue Code as amended to
23December 31, 1980, and except that the appropriate amount shall be added or
24subtracted to reflect differences between the depreciation or adjusted basis for
25federal income tax purposes and the depreciation or adjusted basis under this
1chapter of any property disposed of during the taxable year. The Internal Revenue
2Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
3102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
4sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
5sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
6section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
7affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
8P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
9P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
10102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
12104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
14105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
16section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
17excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 18P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the same time as
19for federal purposes. Amendments to the Internal Revenue Code enacted after
20December 31, 2002, do not apply to this subdivision with respect to taxable years that
21begin after December 31, 2002
, except that changes to the Internal Revenue Code
22made by P.L. 108-121 and changes that indirectly affect the provisions applicable to
23this subchapter made by P.L. 108-121 apply for Wisconsin purposes at the same time
24as for federal purposes.
SB86, s. 29
25Section
29. 71.34 (1g) (j) of the statutes is amended to read:
SB86,55,11
171.34
(1g) (j) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 1994, and before January 1, 1996, means the
3federal Internal Revenue Code as amended to December 31, 1994, excluding
4sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
513174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
6excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
7104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
8162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
9406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
10in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
11100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
12(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
14103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
15sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
16103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
171202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
18P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
19106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
20and P.L.
107-181,
and P.L. 108-121, except that section 1366 (f) (relating to
21pass-through of items to shareholders) is modified by substituting the tax under s.
2271.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
23for Wisconsin purposes at the same time as for federal purposes. Amendments to the
24federal Internal Revenue Code enacted after December 31, 1994, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 1994, and
1before January 1, 1996, except changes to the Internal Revenue Code made by P.L.
2104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
3P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 6and changes that indirectly affect the provisions applicable to this subchapter made
7by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
10excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 11apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 30
12Section
30. 71.34 (1g) (k) of the statutes is amended to read:
SB86,56,2413
71.34
(1g) (k) "Internal Revenue Code" for tax-option corporations, for taxable
14years that begin after December 31, 1995, and before January 1, 1997, means the
15federal Internal Revenue Code as amended to December 31, 1995, excluding
16sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
1713174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-188, excluding
18sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
19104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
20excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
21excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 22and as indirectly affected in the provisions applicable to this subchapter by P.L.
2399-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
24(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
25100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
1102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
2102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
4104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
5104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
6106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
7excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 8except that section 1366 (f) (relating to pass-through of items to shareholders) is
9modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
101375. The Internal Revenue Code applies for Wisconsin purposes at the same time
11as for federal purposes. Amendments to the federal Internal Revenue Code enacted
12after December 31, 1995, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1995, and before January 1, 1997, except that
14changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
151123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
16105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
17162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
18406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
19affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
20sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
21104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
22excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
23excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 24apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 31
25Section
31. 71.34 (1g) (L) of the statutes is amended to read:
SB86,58,12
171.34
(1g) (L) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 1996, and before January 1, 1998, means the
3federal Internal Revenue Code as amended to December 31, 1996, excluding
4sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
513174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
61605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
7P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
8106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
10108-121, and as indirectly affected in the provisions applicable to this subchapter
11by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
12(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
13100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
14102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
15102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
17104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
19105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
20P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
21excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 22except that section 1366 (f) (relating to pass-through of items to shareholders) is
23modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
241375. The Internal Revenue Code applies for Wisconsin purposes at the same time
25as for federal purposes. Amendments to the federal Internal Revenue Code enacted
1after December 31, 1996, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 1996, and before January 1, 1998, except that
3changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
4105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
6107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
7108-121, and changes that indirectly affect the provisions applicable to this
8subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
12purposes at the same time as for federal purposes.
SB86, s. 32
13Section
32. 71.34 (1g) (m) of the statutes is amended to read:
SB86,59,2514
71.34
(1g) (m) "Internal Revenue Code" for tax-option corporations, for taxable
15years that begin after December 31, 1997, and before January 1, 1999, means the
16federal Internal Revenue Code as amended to December 31, 1997, excluding sections
17103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1813203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
19of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
20106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
21P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
22excluding sections 101 and 406 of P.L.
107-147, P.L.
and 107-181,
and P.L. 108-121, 23and as indirectly affected in the provisions applicable to this subchapter by P.L.
2499-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
25(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
1100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
2102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
7105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
8162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
9107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
10107-181,
and P.L. 108-121, except that section 1366 (f) (relating to pass-through of
11items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
12under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
13purposes at the same time as for federal purposes. Amendments to the federal
14Internal Revenue Code enacted after December 31, 1997, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 1997, and
16before January 1, 1999, except that changes to the Internal Revenue Code made by
17P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
19of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
20107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
21provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
22105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
24107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
25108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 33
1Section
33. 71.34 (1g) (n) of the statutes is amended to read:
SB86,61,132
71.34
(1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
3years that begin after December 31, 1998, and before January 1, 2000, means the
4federal Internal Revenue Code as amended to December 31, 1998, excluding sections
5103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
7of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
9section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
10406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as
11indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
12100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
13(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
14101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
15excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
18excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
19104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
20105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
21162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
22107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
23and P.L.
107-276,
and P.L. 108-121, except that section 1366 (f) (relating to
24pass-through of items to shareholders) is modified by substituting the tax under s.
2571.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
1for Wisconsin purposes at the same time as for federal purposes. Amendments to the
2federal Internal Revenue Code enacted after December 31, 1998, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 1998, and
4before January 1, 2000, except that changes to the Internal Revenue Code made by
5P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
6165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
7P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
8107-276,
and P.L. 108-121, and changes that indirectly affect the provisions
9applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
10106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
11section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
12406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for
13Wisconsin purposes at the same time as for federal purposes.
SB86, s. 34
14Section
34. 71.34 (1g) (o) of the statutes is amended to read:
SB86,63,315
71.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
16years that begin after December 31, 1999, and before January 1, 2003, means the
17federal Internal Revenue Code as amended to December 31, 1999, excluding sections
18103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
20of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections
21162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
22107-16, P.L. 107.22, P.L. 107.116, P.L.
107-134, P.L.
107-147, excluding sections 101
23and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
24and P.L. 108-121, and as indirectly affected in the provisions applicable to this
25subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
1(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
2(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
3101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
4102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
6104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
7(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
8105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
9106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
11107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
12P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, except that section 1366 (f)
13(relating to pass-through of items to shareholders) is modified by substituting the
14tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
15Code applies for Wisconsin purposes at the same time as for federal purposes.
16Amendments to the federal Internal Revenue Code enacted after December 31, 1999,
17do not apply to this paragraph with respect to taxable years beginning after
18December 31, 1999, and before January 1, 2003, except that changes to the Internal
19Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
20of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
21107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
22P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
23108-121, and changes that indirectly affect the provisions applicable to this
24subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
25P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
1107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
2P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
3108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 35
4Section
35. 71.34 (1g) (p) of the statutes is amended to read:
SB86,64,85
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
6years that begin after December 31, 2002, means the federal Internal Revenue Code
7as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
10sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
11section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
12affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
13P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
14823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
16103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
18103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
24107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
25108-121, except that section 1366 (f) (relating to pass-through of items to
1shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
2sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
3at the same time as for federal purposes. Amendments to the federal Internal
4Revenue Code enacted after December 31, 2002, do not apply to this paragraph with
5respect to taxable years beginning after December 31, 2002
, except that changes to
6the Internal Revenue Code made by P.L. 108-121 and changes that indirectly affect
7the provisions applicable to this subchapter made by P.L. 108-121 apply for
8Wisconsin purposes at the same time as for federal purposes.
SB86, s. 36
9Section
36. 71.42 (2) (i) of the statutes is amended to read:
SB86,65,1710
71.42
(2) (i) For taxable years that begin after December 31, 1994, and before
11January 1, 1996, "Internal Revenue Code" means the federal Internal Revenue Code
12as amended to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
13102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
151311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
16105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
17P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
18107-181,
and P.L. 108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203,
19P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
20P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
24104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
1excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 2except that "Internal Revenue Code" does not include section 847 of the federal
3Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
4at the same time as for federal purposes. Amendments to the federal Internal
5Revenue Code enacted after December 31, 1994, do not apply to this paragraph with
6respect to taxable years beginning after December 31, 1994, and before
7January 1, 1996, except that changes to the Internal Revenue Code made by P.L.
8104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
9P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
11excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 12and changes that indirectly affect the provisions applicable to this subchapter made
13by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
14104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
15106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
16excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 17apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 37
18Section
37. 71.42 (2) (j) of the statutes is amended to read:
SB86,67,219
71.42
(2) (j) For taxable years that begin after December 31, 1995, and before
20January 1, 1997, "Internal Revenue Code" means the federal Internal Revenue Code
21as amended to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
22102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
23103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311,
24and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
25105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
1P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
2107-181,
and P.L. 108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203,
3P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
4P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
8104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
10excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 11except that "Internal Revenue Code" does not include section 847 of the federal
12Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
13at the same time as for federal purposes. Amendments to the federal Internal
14Revenue Code enacted after December 31, 1995, do not apply to this paragraph with
15respect to taxable years beginning after December 31, 1995, and before
16January 1, 1997, except that changes to the Internal Revenue Code made by P.L.
17104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
18104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
19106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
20excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 21and changes that indirectly affect the provisions applicable to this subchapter made
22by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
23P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
24P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
2108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 38
3Section
38. 71.42 (2) (k) of the statutes is amended to read:
SB86,68,124
71.42
(2) (k) For taxable years that begin after December 31, 1996, and before
5January 1, 1998, "Internal Revenue Code" means the federal Internal Revenue Code
6as amended to December 31, 1996, excluding sections 103, 104, and 110 of P.L.
7102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 8and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
9amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
10106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
11section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
12406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
13by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
14P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
15102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
16(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
17103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
181311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
19105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
20162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
21107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
22107-181,
and P.L. 108-121, except that "Internal Revenue Code" does not include
23section 847 of the federal Internal Revenue Code. The Internal Revenue Code
24applies for Wisconsin purposes at the same time as for federal purposes.
25Amendments to the federal Internal Revenue Code enacted after
1December 31, 1996, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 1996, and before January 1, 1998, except that
3changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
4105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
6107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
7108-121, and changes that indirectly affect the provisions applicable to this
8subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
12purposes at the same time as for federal purposes.
SB86, s. 39
13Section
39. 71.42 (2) (L) of the statutes is amended to read:
SB86,69,2214
71.42
(2) (L) For taxable years that begin after December 31, 1997, and before
15January 1, 1999, "Internal Revenue Code" means the federal Internal Revenue Code
16as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L.
17102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 18and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
19amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
20P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
21section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
22406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
23by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
24P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
25102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
1(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
2103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
31311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
4105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
5106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
6section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
7406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, except that "Internal
8Revenue Code" does not include section 847 of the federal Internal Revenue Code.
9The Internal Revenue Code applies for Wisconsin purposes at the same time as for
10federal purposes. Amendments to the federal Internal Revenue Code enacted after
11December 31, 1997, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 1997, and before January 1, 1999, except that
13changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
14105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
17108-121, and changes that indirectly affect the provisions applicable to this
18subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
19106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
20excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
21101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
22purposes at the same time as for federal purposes.
