AB40,1404
5Section
1404. 71.34 (1g) (s) of the statutes is renumbered 71.34 (1g) (d).
AB40,1405
6Section
1405. 71.34 (1g) (t) of the statutes is renumbered 71.34 (1g) (e).
AB40,1406
7Section
1406. 71.34 (1g) (u) of the statutes is renumbered 71.34 (1g) (f).
AB40,1407
8Section
1407. 71.34 (1g) (um) of the statutes is renumbered 71.34 (1g) (g).
AB40,1408
9Section
1408. 71.34 (1g) (un) of the statutes is renumbered 71.34 (1g) (h) and
10amended to read:
AB40,705,2111
71.34
(1g) (h) "Internal Revenue Code" for tax-option corporations, for taxable
12years that begin after December 31, 2010,
and before January 1, 2013, means the
13federal Internal Revenue Code as amended to December 31, 2010, excluding sections
14103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1513203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
17P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
18sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
19308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336,
20337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
211310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
2211146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
23to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
24207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410,
25412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
1P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
2110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b),
3(e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245,
4P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
5110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317,
6P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313
7and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401,
81402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
9111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,
10and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
11111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and
12217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113
13of P.L.
111-240, and P.L.
111-312,
and as amended by section 902 of P.L. 112-240, 14and as indirectly affected in the provisions applicable to this subchapter by P.L.
1599-514,
P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
16(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and
, P.L. 100-203, P.L. 100-647,
17excluding section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
18101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
19110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
21103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
22(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
23105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
24106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
25P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
1107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
2107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
3excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
4excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
5excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
6excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
7P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
81305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
9109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
10section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
11relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
12109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222,
13P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
14of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232,
158234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3,
16and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
17of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4,
1815312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding
19sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e)
20of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
21of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401,
221402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
23111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021,
249022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
25111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
12014, 2043, 2111, 2112, and 2113 of P.L.
111-240,
and P.L.
111-325, and section 902
2of P.L. 112-240, except that section 1366 (f) (relating to pass-through of items to
3shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
4sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
5at the same time as for federal purposes, except that changes made by section 209
6of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division
7A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
88236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
9110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
10sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
11110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
12110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and
13211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
14111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
15111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning
16before January 1, 2011. Amendments to the federal Internal Revenue Code enacted
17after December 31, 2010, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 2010
, and before January 1, 2013, except that changes
19to the Internal Revenue Code made by section 902 of P.L. 112-240, and changes that
20indirectly affect the provisions applicable to this subchapter made by section 902 of
21P.L. 112-240, apply for Wisconsin purposes at the same time as for federal purposes.
AB40,1409
22Section
1409. 71.42 (2) (i) of the statutes is created to read:
AB40,709,823
71.42
(2) (i) For taxable years that begin after December 31, 2012, "Internal
24Revenue Code" means the federal Internal Revenue Code as amended to
25December 31, 2010, 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, sections 1, 3, 4, and 5 of P.L.
3106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections
4101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section
51201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections
6101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
7109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
8and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73,
9sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
10(q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
11109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division
12A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215,
138231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
14110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
15110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4,
1615312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
173082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
18208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
19P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
20division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
211322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
2210908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
23111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
24sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
252112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
1of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
2of P.L.
112-141, and sections 101 and 902 of P.L.
112-240, and as indirectly affected
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.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
10106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573,
11P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
12107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
13107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
14excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
15excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
16excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
17excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
18P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
191305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
20109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
21section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
22relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
23109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222,
24P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
25of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232,
18234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3,
2and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
3of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4,
415312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding
5sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e)
6of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
7of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401,
81402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
9111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004,
109005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
11111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
12111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and
132113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
14112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and sections 101
15and 902 of P.L.
112-240, except that "Internal Revenue Code" does not include
16section 847 of the federal Internal Revenue Code. The Internal Revenue Code
17applies for Wisconsin purposes at the same time as for federal purposes, except that
18changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and
1910902 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, section 1858 of P.L.
20112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121
21of P.L.
112-141 do not apply for taxable years beginning before January 1, 2013.
22Amendments to the federal Internal Revenue Code enacted after December 31, 2010,
23do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2010, except that changes to the Internal Revenue Code made by
25section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241,
140242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions
2applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
3112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply
4for taxable years beginning before January 1, 2013, and changes to the Internal
5Revenue Code made by sections 101 and 902 of P.L.
112-240, and changes that
6indirectly affect the provisions applicable to this subchapter made by sections 101
7and 902 of P.L.
112-240, apply for Wisconsin purposes at the same time as for federal
8purposes.
AB40,1410
9Section
1410. 71.42 (2) (n) of the statutes is repealed.
AB40,1411
10Section
1411. 71.42 (2) (o) of the statutes is renumbered 71.42 (2) (a).
AB40,1412
11Section
1412. 71.42 (2) (p) of the statutes is renumbered 71.42 (2) (b).
AB40,1413
12Section
1413. 71.42 (2) (q) of the statutes is renumbered 71.42 (2) (c).
AB40,1414
13Section
1414. 71.42 (2) (r) of the statutes is renumbered 71.42 (2) (d).
AB40,1415
14Section
1415. 71.42 (2) (s) of the statutes is renumbered 71.42 (2) (e).
AB40,1416
15Section
1416. 71.42 (2) (t) of the statutes is renumbered 71.42 (2) (f).
AB40,1417
16Section
1417. 71.42 (2) (tm) of the statutes is renumbered 71.42 (2) (g).
AB40,1418
17Section
1418. 71.42 (2) (tn) of the statutes is renumbered 71.42 (2) (h) and
18amended to read:
AB40,713,219
71.42
(2) (h) For taxable years that begin after December 31, 2010,
and before
20January 1, 2013, "Internal Revenue Code" means the federal Internal Revenue Code
21as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
244, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
25431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
1202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
2(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
3910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
41326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
5301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
7109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
8of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
9sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
103, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
11110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
12except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
133071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
14except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
15division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
161522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
17111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
18P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
19section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
20111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
21111-240, and P.L.
111-312,
and as amended by section 902 of P.L. 112-240, and as
22indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
23101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
24103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
25sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
1103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
21123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
3104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
4106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
6107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
7of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
8excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
9excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
10excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
11excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
12P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
131305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
14109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
15section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
16relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
17109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222,
18P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
19of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232,
208234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3,
21and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
22of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4,
2315312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding
24sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e)
25of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
1of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401,
21402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
3111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021,
49022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
5111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
62014, 2043, 2111, 2112, and 2113 of P.L.
111-240,
and P.L.
111-325, and section 902
7of P.L. 112-240, except that "Internal Revenue Code" does not include section 847 of
8the federal Internal Revenue Code. The Internal Revenue Code applies for
9Wisconsin purposes at the same time as for federal purposes, except that changes
10made by section 209 of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424,
11and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215,
128231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding
13sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b),
14(e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
110-245, sections 15312,
1515313, 15314, and 15342 of P.L.
110-246, sections 3031, 3032, 3033, 3041, 3051,
163052, 3061, and 3092 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
17110-317, sections 116, 208, and 211 of division B and section 504 of division C of P.L.
18110-343, section 14 of P.L.
111-92, sections 531, 532, and 533 of P.L.
111-147,
19sections 10908 and 10909 of P.L.
111-148, and section 2043 of P.L.
111-240 do not
20apply for taxable years beginning before January 1, 2011. Amendments to the
21federal Internal Revenue Code enacted after December 31, 2010, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 2010
, and
23before January 1, 2013, except that changes to the Internal Revenue Code made by
24section 902 of P.L. 112-240, and changes that indirectly affect the provisions
1applicable to this subchapter made by section 902 of P.L. 112-240, apply for
2Wisconsin purposes at the same time as for federal purposes.
AB40,1419
3Section
1419. 71.45 (1t) (L) of the statutes is created to read:
AB40,713,84
71.45
(1t) (L) Those issued under s. 231.03 (6), if the bonds or notes are issued
5for the benefit of a person who is eligible to receive the proceeds of bonds or notes from
6another entity for the same purpose for which the bonds or notes are issued under
7s. 231.03 (6) and the interest income received from the other bonds or notes is exempt
8from taxation under this subchapter.
AB40,1420
9Section
1420. 71.47 (1dj) (am) 4h. of the statutes is amended to read:
AB40,713,1510
71.47
(1dj) (am) 4h. Modify section 51 (a) of the
internal revenue code Internal
11Revenue Code so that the amount of the credit is 25% of the qualified first-year
12wages if the wages are paid to an applicant for a Wisconsin
works Works employment
13position for service either in an unsubsidized position or in a trial job under s. 49.147
14(3)
, 2011 stats., and so that the amount of the credit is 20% of the qualified first-year
15wages if the wages are not paid to such an applicant.
AB40,1421
16Section
1421. 71.47 (1dx) (a) 4. of the statutes is amended to read:
AB40,713,2317
71.47
(1dx) (a) 4. "Full-time job"
means a regular, nonseasonal full-time
18position in which an individual, as a condition of employment, is required to work at
19least 2,080 hours per year, including paid leave and holidays, and for which the
20individual receives pay that is equal to at least 150% of the federal minimum wage
21and receives benefits that are not required by federal or state law. "Full-time job"
22does not include initial training before an employment position begins has the
23meaning given in s. 238.30 (2m).
AB40,1422
24Section
1422. 71.47 (1dx) (a) 5. of the statutes is amended to read:
AB40,714,14
171.47
(1dx) (a) 5. "Member of a targeted group" means a person who resides
2in an area designated by the federal government as an economic revitalization area,
3a person who is employed in an unsubsidized job but meets the eligibility
4requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
5a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
2011 stats., or
6in a
real work, real pay project position under s. 49.147 (3m) trial employment match
7program job, as defined in s. 49.141 (1) (n), a person who is eligible for child care
8assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
9economically disadvantaged youth, an economically disadvantaged veteran, a
10supplemental security income recipient, a general assistance recipient, an
11economically disadvantaged ex-convict, a qualified summer youth employee, as
12defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
13a food stamp recipient, if the person has been certified in the manner under sub. (1dj)
14(am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
AB40,1423
15Section
1423. 71.47 (1dx) (b) 2. of the statutes is amended to read:
AB40,714,2016
71.47
(1dx) (b) 2. The amount determined by multiplying the amount
17determined under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number
18of full-time jobs created in a development zone and filled by a member of a targeted
19group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or the
20subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40,1424
21Section
1424. 71.47 (1dx) (b) 3. of the statutes is amended to read:
AB40,715,222
71.47
(1dx) (b) 3. The amount determined by multiplying the amount
23determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
24of full-time jobs created in a development zone and not filled by a member of a
1targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or
2the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40,1425
3Section
1425. 71.47 (1dx) (b) 4. of the statutes is amended to read:
AB40,715,114
71.47
(1dx) (b) 4. The amount determined by multiplying the amount
5determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the
6number of full-time jobs retained, as provided in the rules under s. 238.385 or s.
7560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub.
8(1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.,
9and for which significant capital investment was made and by then subtracting the
10subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
11under s. 49.147 (3m) (c) for those jobs.
AB40,1426
12Section
1426. 71.47 (1dx) (b) 5. of the statutes is amended to read:
AB40,715,1913
71.47
(1dx) (b) 5. The amount determined by multiplying the amount
14determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
15of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
162009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in
17a development zone and not filled by a member of a targeted group and by then
18subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
19reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40,1427
20Section
1427. 71.47 (3w) (b) 1. a. of the statutes is amended to read:
AB40,716,421
71.47
(3w) (b) 1. a. The number of full-time employees whose annual wages
22are greater than
$20,000 the amount determined by multiplying 2,080 by 150
23percent of the federal minimum wage in a tier I county or municipality or greater
24than $30,000 in a tier II county or municipality and who the claimant employed in
25the enterprise zone in the taxable year, minus the number of full-time employees
1whose annual wages were greater than
$20,000
the amount determined by
2multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or
3municipality or greater than $30,000 in a tier II county or municipality and who the
4claimant employed in the area that comprises the enterprise zone in the base year.
AB40,1428
5Section
1428. 71.47 (3w) (b) 1. b. of the statutes is amended to read:
AB40,716,146
71.47
(3w) (b) 1. b. The number of full-time employees whose annual wages
7are greater than
$20,000 the amount determined by multiplying 2,080 by 150
8percent of the federal minimum wage in a tier I county or municipality or greater
9than $30,000 in a tier II county or municipality and who the claimant employed in
10the state in the taxable year, minus the number of full-time employees whose annual
11wages were greater than
$20,000 the amount determined by multiplying 2,080 by
12150 percent of the federal minimum wage in a tier I county or municipality or greater
13than $30,000 in a tier II county or municipality and who the claimant employed in
14the state in the base year.
AB40,1429
15Section
1429. 71.47 (3w) (b) 2. of the statutes is amended to read:
AB40,716,2516
71.47
(3w) (b) 2. Determine the claimant's average zone payroll by dividing
17total wages for full-time employees whose annual wages are greater than
$20,000 18the amount determined by multiplying 2,080 by 150 percent of the federal minimum
19wage in a tier I county or municipality or greater than $30,000 in a tier II county or
20municipality and who the claimant employed in the enterprise zone in the taxable
21year by the number of full-time employees whose annual wages are greater than
22$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
23minimum wage in a tier I county or municipality or greater than $30,000 in a tier II
24county or municipality and who the claimant employed in the enterprise zone in the
25taxable year.
AB40,1430
1Section
1430. 71.47 (3w) (b) 3. of the statutes is amended to read:
AB40,717,62
71.47
(3w) (b) 3. For employees in a tier I county or municipality, subtract
3$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
4minimum wage from the amount determined under subd. 2. and for employees in a
5tier II county or municipality, subtract $30,000 from the amount determined under
6subd. 2.
AB40,1431
7Section
1431. 71.47 (3w) (bm) 2. of the statutes is amended to read:
AB40,717,218
71.47
(3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
94., and subject to the limitations provided in this subsection and s. 238.399 or s.
10560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
11s. 71.43 an amount equal to the percentage, as determined under s. 238.399 or s.
12560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in
13the taxable year to all of the claimant's full-time employees whose annual wages are
14greater than
$20,000 the amount determined by multiplying 2,080 by 150 percent
15of the federal minimum wage in a tier I county or municipality, not including the
16wages paid to the employees determined under par. (b) 1., or greater than $30,000
17in a tier II county or municipality, not including the wages paid to the employees
18determined under par. (b) 1., and who the claimant employed in the enterprise zone
19in the taxable year, if the total number of such employees is equal to or greater than
20the total number of such employees in the base year. A claimant may claim a credit
21under this subdivision for no more than 5 consecutive taxable years.
AB40,1432
22Section
1432. 71.47 (5i) (b) of the statutes is amended to read:
AB40,718,423
71.47
(5i) (b)
Filing claims. Subject to the limitations provided in this
24subsection, for taxable years beginning after December 31, 2011,
and before January
251, 2014, a claimant may claim as a credit against the taxes imposed under s. 71.43,
1up to the amount of those taxes, an amount equal to 50 percent of the amount the
2claimant paid in the taxable year for information technology hardware or software
3that is used to maintain medical records in electronic form, if the claimant is a health
4care provider, as defined in s. 146.81 (1) (a) to (p).
AB40,1433
5Section
1433. 71.47 (5r) (a) 2. of the statutes is amended to read:
AB40,718,76
71.47
(5r) (a) 2. "Course of instruction" has the meaning given in s.
38.50 440.55 7(1) (c).
AB40,1434
8Section
1434. 71.47 (5r) (a) 6. b. of the statutes is amended to read:
AB40,718,109
71.47
(5r) (a) 6. b. A school approved under s.
38.50 440.55, if the delivery of
10education occurs in this state.
AB40,1435
11Section
1435. 71.613 (3) (f) of the statutes is renumbered 71.613 (3) (f) (intro.)
12and amended to read:
AB40,718,1813
71.613
(3) (f) (intro.) The maximum amount of the credits that may be claimed
14under this section
in any fiscal year is $27,007,200
is an amount specified under this
15paragraph. If the total amount of eligible claims exceed this amount, the excess
16claims shall be paid in the next succeeding fiscal year to ensure that the limit
17specified in this paragraph is not exceeded.
The maximum amount of the credits that
18may be claimed under this section in any fiscal year is one of the following:
AB40,1436
19Section
1436. 71.613 (3) (f) 1. of the statutes is created to read:
AB40,718,2020
71.613
(3) (f) 1. For a fiscal year before the 2013-14 fiscal year, $27,007,200.
AB40,1437
21Section
1437. 71.613 (3) (f) 2. of the statutes is created to read:
AB40,718,2322
71.613
(3) (f) 2. For the 2013-14 fiscal year, and for every succeeding fiscal year,
23$25,304,300.
AB40,1438
24Section
1438. 71.64 (9) (b) (intro.) of the statutes is amended to read:
AB40,719,4
171.64
(9) (b) (intro.) The department shall from time to time adjust the
2withholding tables to reflect any changes in income tax rates, any applicable surtax
3or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p)
, (1q), and (2) resulting
4from statutory changes, except as follows:
AB40,1439
5Section
1439. 71.67 (5) (a) of the statutes is amended to read:
AB40,719,116
71.67
(5) (a)
Wager winnings. A person holding a license to sponsor and
7manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
8payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
9determined by multiplying the amount of the payment by the highest rate applicable
10to individuals under s. 71.06 (1) (a) to (c), (1m), (1n)
or
, (1p)
, or (1q) if the amount of
11the payment is more than $1,000.
AB40,1440
12Section
1440. 71.67 (5m) of the statutes is amended to read:
AB40,719,1913
71.67
(5m) Withholding from payments to purchase assignment of lottery
14prize. A person that purchases an assignment of a lottery prize shall withhold from
15the amount of any payment made to purchase the assignment the amount that is
16determined by multiplying the amount of the payment by the highest rate applicable
17to individuals under s. 71.06 (1) (a) to (c), (1m), (1n)
or
, (1p)
, or (1q). Subsection (5)
18(b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies to the
19amount withheld under this subsection.
AB40,1441
20Section
1441. 71.83 (1) (a) 11. of the statutes is created to read:
AB40,719,2421
71.83
(1) (a) 11. `Negligently filed claims.' A person who negligently files an
22incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty
23of 25 percent of the difference between the amount claimed and the amount that
24should have been claimed.
AB40,1442
25Section
1442. 71.83 (1) (b) 7. of the statutes is created to read:
AB40,720,4
171.83
(1) (b) 7. `Fraudulently filed claims.' A person who fraudulently files an
2incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty
3of 100 percent of the difference between the amount claimed and the amount that
4should have been claimed.
AB40,1443
5Section
1443. 71.83 (2) (b) 1. of the statutes is amended to read:
AB40,720,146
71.83
(2) (b) 1. `False income tax return; fraud.' Any person, other than a
7corporation or limited liability company, who renders a false or fraudulent income
8tax return with intent to defeat or evade any assessment required by this chapter
,
9or to obtain a refund or credit with fraudulent intent, is guilty of a Class H felony and
10may be assessed the cost of prosecution. In this subdivision, "return" includes a
11separate return filed by a spouse with respect to a taxable year for which a joint
12return is filed under s. 71.03 (2) (g) to (L) after the filing of that separate return, and
13a joint return filed by the spouses with respect to a taxable year for which a separate
14return is filed under s. 71.03 (2) (m) after the filing of that joint return.
AB40,1444
15Section
1444. 71.83 (5) of the statutes is created to read:
AB40,720,1716
71.83
(5) Ineligibility to claim certain credits. (a)
Definitions. In this
17subsection:
AB40,720,1918
1. "Credit" means the earned income tax credit under s. 71.07 (9e) or the
19homestead credit under subch. VIII.
AB40,720,2220
2. "Fraudulent claim" means a claim for a credit, filed by an individual, that
21is false or excessive and filed with fraudulent intent, as determined by the
22department.
AB40,720,2523
3. "Reckless claim" means a claim for a credit, filed by an individual, that is
24improper, due to reckless or intentional disregard of the provisions in this chapter
25or of rules and regulations of the department, as determined by the department.
AB40,721,4
1(b)
Disallowance period. 1. An individual who files a fraudulent claim may not
2file a claim for a credit for 10 successive taxable years, beginning with the taxable
3year that begins immediately after the taxable year for which the department
4determined that the individual filed a fraudulent claim.
AB40,721,85
2. An individual who files a reckless claim may not file a claim for a credit for
62 successive taxable years, beginning with the taxable year that begins immediately
7after the taxable year for which the department determined that the individual filed
8a reckless claim.
AB40,721,129
(c)
Reinstatement. After the period described under par. (b) during which an
10individual may not file a claim for a credit, he or she may file a claim for a credit,
11subject to any requirements that the department may impose on the individual to
12demonstrate that he or she is eligible to claim the credit.
AB40,1445
13Section
1445. 71.91 (6) (a) 1. of the statutes is renumbered 71.91 (6) (a) 1g.
AB40,1446
14Section
1446. 71.91 (6) (a) 1d. of the statutes is created to read:
AB40,721,1715
71.91
(6) (a) 1d. "Continuous levy" means a levy that is in effect from the date
16on which it is served on a 3rd party until the liability out of which the levy arose is
17satisfied or until the levy is released, whichever occurs first.
AB40,1447
18Section
1447. 71.91 (6) (a) 2n. of the statutes is created to read:
AB40,721,2019
71.91
(6) (a) 2n. "Noncontinuous levy" means a levy that is in effect on the date
20on which it is served on a 3rd party.
AB40,1448
21Section
1448. 71.91 (6) (b) of the statutes is amended to read:
AB40,722,722
71.91
(6) (b)
Powers of levy and distraint. If any person who is liable for any
23tax administered by the department neglects or refuses to pay that tax within 10
24days after that tax becomes delinquent, the department may collect that tax and the
25expenses of the levy by levy upon, and sale of, any property belonging to that person
1or any property on which there is a lien as provided by sub. (4) in respect to that
2delinquent tax. Whenever any property that has been levied upon under this section
3is not sufficient to satisfy the claim of the department, the department may levy upon
4any other property liable to levy of the person against whom that claim exists until
5the taxes and expenses of the levy are fully paid. A levy
imposed under this
6paragraph may be continuous or noncontinuous, except that a levy on commissions,
7wages
, or salaries is continuous
until the liability out of which it arose is satisfied.
AB40,1449
8Section
1449. 71.91 (6) (f) 1. of the statutes is amended to read:
AB40,722,199
71.91
(6) (f) 1. As soon as practicable after obtaining property, the department
10shall notify, in
writing the manner prescribed by the department, the owner of any
11real
or personal property, and
, at the possessor's request, the possessor of any
12personal property, obtained by the department under this subsection. That notice
13may be left at the person's usual place of residence or business. If the owner cannot
14be located or has no dwelling or place of business in this state, or if the property is
15obtained as a result of a continuous levy on commissions, wages or salaries, the
16department may mail a notice to the owner's last-known address. That notice shall
17specify the sum demanded and shall contain, in the case of personal property, an
18account of the property obtained and, in the case of real property, a description with
19reasonable certainty of the property seized.
AB40,1450
20Section
1450. 71.91 (6) (f) 2. of the statutes is amended to read:
AB40,723,321
71.91
(6) (f) 2. As soon as practicable after obtaining property, the department
22shall notify the owner in the manner prescribed under subd. 1. and shall cause a
23notice of the sale to be published in a newspaper published or generally circulated
24within the county where the property was obtained. If there is no newspaper
25published or generally circulated in that county, the department shall post that
1notice at the city, town or village hall nearest the place where the property was
2obtained and in at least 2 other public places. That notice shall specify the property
3to be sold and the time, place, manner and conditions of the sale.
AB40,1451
4Section
1451. 71.93 (3) (a) of the statutes is renumbered 71.93 (3) (a) (intro.)
5and amended to read:
AB40,723,106
71.93
(3) (a) (intro.) The department of revenue shall setoff any debt or other
7amount owed to the department, regardless of the origin of the debt or of the amount,
8its nature or its date. If after the setoff there remains a refund in excess of $10, the
9department shall set off the remaining refund against certified debts of other
state
10agencies. entities in the following order:
