AB100-ASA1-AA1,160,88 2. On all taxable income exceeding $7,500 but not exceeding $15,000, 6.48%.
AB100-ASA1-AA1,160,99 3. On all taxable income exceeding $15,000, 6.87%.
AB100-ASA1-AA1,160,1110 (b) For taxable years beginning after December 31, 1998, and before January
111, 2000:
AB100-ASA1-AA1,160,1212 1. On all taxable income from $0 to $7,500, 4.80%.
AB100-ASA1-AA1,160,1313 2. On all taxable income exceeding $7,500 but not exceeding $15,000, 6.42%.
AB100-ASA1-AA1,160,1414 3. On all taxable income exceeding $15,000, 6.79%.
AB100-ASA1-AA1,160,1615 (c) For taxable years beginning after December 31, 1999, and before January
161, 2001:
AB100-ASA1-AA1,160,1717 1. On all taxable income from $0 to $7,500, 4.75%.
AB100-ASA1-AA1,160,1818 2. On all taxable income exceeding $7,500 but not exceeding $15,000, 6.35%.
AB100-ASA1-AA1,160,1919 3. On all taxable income exceeding $15,000, 6.72%.
AB100-ASA1-AA1,160,2120 (d) For taxable years beginning after December 31, 2000, and before January
211, 2002:
AB100-ASA1-AA1,160,2222 1. On all taxable income from $0 to $7,500, 4.70%.
AB100-ASA1-AA1,160,2323 2. On all taxable income exceeding $7,500 but not exceeding $15,000, 6.29%.
AB100-ASA1-AA1,160,2424 3. On all taxable income exceeding $15,000, 6.65%.
AB100-ASA1-AA1,160,2525 (e) For taxable years beginning after December 31, 2001:
AB100-ASA1-AA1,161,1
11. On all taxable income from $0 to $7,500, 4.66%.
AB100-ASA1-AA1,161,22 2. On all taxable income exceeding $7,500 but not exceeding $15,000, 6.22%.
AB100-ASA1-AA1,161,33 3. On all taxable income exceeding $15,000, 6.58%.
AB100-ASA1-AA1, s. 2261eg 4Section 2261eg. 71.06 (2) (intro.) of the statutes is amended to read:
AB100-ASA1-AA1,161,85 71.06 (2) Married persons. (intro.) The tax to be assessed, levied and collected
6upon the taxable incomes of all married persons for calendar year 1987 and
7corresponding fiscal years and for calendar and fiscal years thereafter
shall be
8computed at the following rates:
AB100-ASA1-AA1, s. 2261ei 9Section 2261ei. 71.06 (2) (a) (intro.) of the statutes is amended to read:
AB100-ASA1-AA1,161,1110 71.06 (2) (a) (intro.) For joint returns, for taxable years beginning after July
1131, 1986, and before January 1, 1998
:
AB100-ASA1-AA1, s. 2261ek 12Section 2261ek. 71.06 (2) (b) (intro.) of the statutes is amended to read:
AB100-ASA1-AA1,161,1413 71.06 (2) (b) (intro.) For married persons filing separately, for taxable years
14beginning after July 31, 1986, and before January 1, 1998
:
AB100-ASA1-AA1, s. 2261eL 15Section 2261eL. 71.06 (2) (c) of the statutes is created to read:
AB100-ASA1-AA1,161,1616 71.06 (2) (c) For joint returns:
AB100-ASA1-AA1,161,1817 1. For taxable years beginning after December 31, 1997, and before January
181, 1999:
AB100-ASA1-AA1,161,1919 a. On all taxable income from $0 to $10,000, 4.85%.
AB100-ASA1-AA1,161,2020 b. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.48%.
AB100-ASA1-AA1,161,2121 c. On all taxable income exceeding $20,000, 6.87%.
AB100-ASA1-AA1,161,2322 2. For taxable years beginning after December 31, 1998, and before January
231, 2000:
AB100-ASA1-AA1,161,2424 a. On all taxable income from $0 to $10,000, 4.80%.
AB100-ASA1-AA1,161,2525 b. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.42%.
AB100-ASA1-AA1,162,1
1c. On all taxable income exceeding $20,000, 6.79%.
AB100-ASA1-AA1,162,32 3. For taxable years beginning after December 31, 1999, and before January
31, 2001:
AB100-ASA1-AA1,162,44 a. On all taxable income from $0 to $10,000, 4.75%.
AB100-ASA1-AA1,162,55 b. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.35%.
AB100-ASA1-AA1,162,66 c. On all taxable income exceeding $20,000, 6.72%.
AB100-ASA1-AA1,162,87 4. For taxable years beginning after December 31, 2000, and before January
81, 2002:
AB100-ASA1-AA1,162,99 a. On all taxable income from $0 to $10,000, 4.70%.
AB100-ASA1-AA1,162,1010 b. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.29%.
AB100-ASA1-AA1,162,1111 c. On all taxable income exceeding $20,000, 6.65%.
AB100-ASA1-AA1,162,1212 5. For taxable years beginning after December 31, 2001:
AB100-ASA1-AA1,162,1313 a. On all taxable income from $0 to $10,000, 4.66%.
AB100-ASA1-AA1,162,1414 b. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.22%.
AB100-ASA1-AA1,162,1515 c. On all taxable income exceeding $20,000, 6.58%.
AB100-ASA1-AA1, s. 2261em 16Section 2261em. 71.06 (2) (d) of the statutes is created to read:
AB100-ASA1-AA1,162,1717 71.06 (2) (d) For married persons filing separately:
AB100-ASA1-AA1,162,1918 1. For taxable years beginning after December 31, 1997, and before January
191, 1999:
AB100-ASA1-AA1,162,2020 a. On all taxable income from $0 to $5,000, 4.85%.
AB100-ASA1-AA1,162,2121 b. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.48%.
AB100-ASA1-AA1,162,2222 c. On all taxable income exceeding $10,000, 6.87%.
AB100-ASA1-AA1,162,2423 2. For taxable years beginning after December 31, 1998, and before January
241, 2000:
AB100-ASA1-AA1,162,2525 a. On all taxable income from $0 to $5,000, 4.80%.
AB100-ASA1-AA1,163,1
1b. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.42%.
AB100-ASA1-AA1,163,22 c. On all taxable income exceeding $10,000, 6.79%.
AB100-ASA1-AA1,163,43 3. For taxable years beginning after December 31, 1999, and before January
41, 2001:
AB100-ASA1-AA1,163,55 a. On all taxable income from $0 to $5,000, 4.75%.
AB100-ASA1-AA1,163,66 b. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.35%.
AB100-ASA1-AA1,163,77 c. On all taxable income exceeding $10,000, 6.72%.
AB100-ASA1-AA1,163,98 4. For taxable years beginning after December 31, 2000, and before January
91, 2002:
AB100-ASA1-AA1,163,1010 a. On all taxable income from $0 to $5,000, 4.70%.
AB100-ASA1-AA1,163,1111 b. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.29%.
AB100-ASA1-AA1,163,1212 c. On all taxable income exceeding $10,000, 6.65%.
AB100-ASA1-AA1,163,1313 5. For taxable years beginning after December 31, 2001:
AB100-ASA1-AA1,163,1414 a. On all taxable income from $0 to $5,000, 4.66%.
AB100-ASA1-AA1,163,1515 b. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.22%.
AB100-ASA1-AA1,163,1616 c. On all taxable income exceeding $10,000, 6.58%.
AB100-ASA1-AA1, s. 2261eo 17Section 2261eo. 71.06 (2m) of the statutes is amended to read:
AB100-ASA1-AA1,163,2118 71.06 (2m) Rate changes. If a rate under sub. (1), (1m) or (2) changes during
19a taxable year, the taxpayer shall compute the tax for that taxable year by the
20methods applicable to the federal income tax under section 15 of the internal revenue
21code.".
AB100-ASA1-AA1,163,22 22600. Page 963, line 22: after that line insert:
AB100-ASA1-AA1,163,24 23" Section 2261fm. 71.06 (2s) of the statutes, as created by 1997 Wisconsin Act
24.... (this act), is renumbered 71.06 (2s) (a) and amended to read:
AB100-ASA1-AA1,164,13
171.06 (2s) (a) For taxable years beginning after December 31, 1996, and ending
2before January 1, 1998,
with respect to nonresident individuals, including
3individuals changing their domicile into or from this state, the tax brackets under
4subs. (1) and (2) shall be multiplied by a fraction, the numerator of which is
5Wisconsin adjusted gross income and the denominator of which is federal adjusted
6gross income. In this subsection paragraph, for married persons filing separately
7"adjusted gross income" means the separate adjusted gross income of each spouse,
8and for married persons filing jointly "adjusted gross income" means the total
9adjusted gross income of both spouses. If an individual and that individual's spouse
10are not both domiciled in this state during the entire taxable year, the tax brackets
11under subs. (1) and (2) on a joint return shall be multiplied by a fraction, the
12numerator of which is their joint Wisconsin adjusted gross income and the
13denominator of which is their joint federal adjusted gross income.
AB100-ASA1-AA1, s. 2261fn 14Section 2261fn. 71.06 (2s) (b) of the statutes is created to read:
AB100-ASA1-AA1,165,215 71.06 (2s) (b) For taxable years beginning after December 31, 1997, with
16respect to nonresident individuals, including individuals changing their domicile
17into or from this state, the tax brackets under subs. (1m) and (2) (c) and (d) shall be
18multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income
19and the denominator of which is federal adjusted gross income. In this paragraph,
20for married persons filing separately "adjusted gross income" means the separate
21adjusted gross income of each spouse, and for married persons filing jointly "adjusted
22gross income" means the total adjusted gross income of both spouses. If an individual
23and that individual's spouse are not both domiciled in this state during the entire
24taxable year, the tax brackets under subs. (1m) and (2) (c) and (d) on a joint return
25shall be multiplied by a fraction, the numerator of which is their joint Wisconsin

1adjusted gross income and the denominator of which is their joint federal adjusted
2gross income.".
AB100-ASA1-AA1,165,3 3601. Page 973, line 20: after that line insert:
AB100-ASA1-AA1,165,4 4" Section 2262ns. 71.07 (6) (a) of the statutes is amended to read:
AB100-ASA1-AA1,165,205 71.07 (6) (a) Married For taxable years beginning before January 1, 1998,
6married
persons filing a joint return, except those who reduce their gross income
7under section 911 or 931 of the internal revenue code, may claim as a credit against,
8but not to exceed the amount of, Wisconsin net income taxes otherwise due an
9amount equal to 2% of the earned income of the spouse with the lower earned income,
10but not more than $300. In this paragraph, "earned income" means qualified earned
11income, as defined in section 221 (b) of the internal revenue code as amended to
12December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D)
13of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the
14individual for services performed in the employ of the individual's spouse minus the
15amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other
16amount not subject to tax under this chapter. Earned income is computed
17notwithstanding the fact that each spouse owns an undivided one-half interest in
18the whole of the marital property. A marital property agreement or unilateral
19statement under ch. 766 transferring income between spouses has no effect in
20computing earned income under this paragraph.
AB100-ASA1-AA1, s. 2262nt 21Section 2262nt. 71.07 (6) (am) of the statutes is created to read:
AB100-ASA1-AA1,166,822 71.07 (6) (am) 1. In this paragraph, "earned income" means qualified earned
23income, as defined in section 221 (b) of the internal revenue code as amended to
24December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D)

1of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the
2individual for services performed in the employ of the individual's spouse minus the
3amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other
4amount not subject to tax under this chapter. Earned income is computed
5notwithstanding the fact that each spouse owns an undivided one-half interest in
6the whole of the marital property. A marital property agreement or unilateral
7statement under ch. 766 transferring income between spouses has no effect in
8computing earned income under this paragraph.
AB100-ASA1-AA1,166,129 2. Married persons filing a joint return, except those who reduce their gross
10income under section 911 or 931 of the Internal Revenue Code, may claim as a credit
11against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
12equal to one of the following:
AB100-ASA1-AA1,166,1513 a. For taxable years beginning after December 31, 1997, and before January
141, 1999, 2.17% of the earned income of the spouse with the lower earned income, but
15not more than $304.
AB100-ASA1-AA1,166,1816 b. For taxable years beginning after December 31, 1998, and before January
171, 2000, 2.5% of the earned income of the spouse with the lower earned income, but
18not more than $350.
AB100-ASA1-AA1,166,2119 c. For taxable years beginning after December 31, 1999, and before January
201, 2001, 2.75% of the earned income of the spouse with the lower earned income, but
21not more than $385.
AB100-ASA1-AA1,166,2322 d. For taxable years beginning after December 31, 2000, 3% of the earned
23income of the spouse with the lower earned income, but not more than $420.
AB100-ASA1-AA1, s. 2262nu 24Section 2262nu. 71.07 (6) (b) of the statutes is amended to read:
AB100-ASA1-AA1,167,3
171.07 (6) (b) A claimant who has filed a timely claim under par. (a) this
2subsection
may file an amended claim with the department of revenue within 4 years
3of the last day prescribed by law for filing the original claim.".
AB100-ASA1-AA1,167,4 4602. Page 976, line 17: delete "71.06 (1)" and substitute "71.06 (1) , (1m)".
AB100-ASA1-AA1,167,6 5603. Page 976, line 22: delete "71.06 (1)" and substitute "71.06 (1) or under
6s. 71.06 (1m), whichever taxable year is applicable,".
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