AB100-ASA1,942,1513 (g) 1. (intro.) The executive director secretary shall develop a plan for the
14expeditious implementation of the programs created under this section subsection
15that does all of the following:
AB100-ASA1,942,2316 2. The executive director secretary shall submit the plan to the secretary of
17natural resources for review and comment. The secretary of natural resources shall
18provide the executive director secretary with comments or recommendations for
19changes in the plan, if any, within 30 days after the plan is submitted. No contracts
20may be awarded under sub. (5) par. (e) until 30 days after the date the plan is
21submitted to the secretary of natural resources or until the date the executive
22director
secretary receives the secretary's secretary of natural resource's comments
23or recommendations, whichever is earlier.
AB100-ASA1, s. 1727 24Section 1727. 67.03 (1) (b) of the statutes is repealed and recreated to read:
AB100-ASA1,943,7
167.03 (1) (b) For any school district which offers no less than grades 1 to 12 and
2which at the time of incurring such debt is eligible to receive state aid under s. 121.08,
310% of such equalized value shall be permitted. Any school district about to incur
4indebtedness may apply to the state superintendent of public instruction for, and the
5state superintendent may issue, a certificate as to the eligibility of the school district
6to receive state aid under s. 121.08, which certificate shall be conclusive as to such
7eligibility for 30 days, but not beyond the next June 30.
AB100-ASA1, s. 1728 8Section 1728. 69.03 (5) of the statutes is amended to read:
AB100-ASA1,943,179 69.03 (5) Under this subchapter, accept for registration, assign a date of
10acceptance and index and preserve original certificates of birth and death, original
11marriage documents and original divorce reports. Notwithstanding s. 69.24 (1) (e),
12the state registrar may transfer the paper original of a vital record to optical disc or
13electronic format in accordance with s. 16.61 (5) or to microfilm reproduction in
14accordance with s. 16.61 (6) and destroy the paper original of any vital record that
15is so converted. For the purposes of this subchapter, the electronic format version
16or microfilm reproduction version of the paper original of a vital record that has been
17transferred under this subsection shall serve as the original vital record.
AB100-ASA1, s. 1729 18Section 1729. 69.03 (15) of the statutes is amended to read:
AB100-ASA1,943,2219 69.03 (15) Periodically provide to each county designee child support agency
20under s. 59.53 (5) a list of names and, notwithstanding s. 69.20 (2) (a), addresses of
21registrants who reside in that county for whom no father's name has been inserted
22on the registrant's birth certificate within 6 months of birth.
AB100-ASA1, s. 1730 23Section 1730. 69.14 (1) (cm) of the statutes is amended to read:
AB100-ASA1,944,724 69.14 (1) (cm) For a birth which occurs en route to or at a hospital, the filing
25party shall give the mother a copy of the pamphlet under s. 69.03 (14). If the child's

1parents are not married at the time of the child's birth, the filing party shall give the
2mother a copy of the form prescribed by the state registrar under s. 69.15 (3) (b) 3.
3If the mother provides a completed form to the filing party while she is a patient in
4the hospital and within 5 days after the birth, the filing party shall send the form
5directly to the state registrar. From the appropriation under s. 20.445 (3) (mc), the
6department of workforce
development shall pay the filing party a financial incentive
7for correctly filing a form within 60 days after the child's birth.
AB100-ASA1, s. 1731 8Section 1731. 69.15 (3) (b) 3. of the statutes, as affected by 1997 Wisconsin Act
93
, is amended to read:
AB100-ASA1,944,1910 69.15 (3) (b) 3. Except as provided under par. (c), if the state registrar receives
11a statement acknowledging paternity on a form prescribed by the state registrar and
12signed by both parents, along with the fee under s. 69.22, the state registrar shall
13insert the name of the father under subd. 1. The state registrar shall mark the
14certificate to show that the form is on file. The form shall be available to the
15department of workforce development or its designee a county child support agency
16under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any
17other person with a direct and tangible interest in the record. The state registrar
18shall include on the form for the acknowledgment a notice of the information in ss.
19767.458 (1) (a) to (e) and 767.62.
AB100-ASA1, s. 1732 20Section 1732. 69.20 (3) (b) 4. of the statutes is amended to read:
AB100-ASA1,944,2321 69.20 (3) (b) 4. The information is from a birth certificate which indicates that
22the registrant has a congenital disability and is submitted to the department of
23education public instruction.
AB100-ASA1, s. 1733 24Section 1733. 70.01 of the statutes is amended to read:
AB100-ASA1,945,11
170.01 General property taxes; upon whom levied. Taxes shall be levied,
2under this chapter, upon all general property in this state except property that is
3exempt from taxation. Real estate taxes and personal property taxes are deemed to
4be levied when the tax roll in which they are included has been delivered to the local
5treasurer under s. 74.03. When so levied such taxes are a lien upon the property
6against which they are charged. That lien is superior to all other liens, except a lien
7under s. 292.31 (8) (i), 292.41 (6) (d) or 292.81, and is effective as of January 1 in the
8year when the taxes are levied. Liens of special assessments of benefits for local
9improvements shall be in force as provided by the charter or general laws applicable
10to the cities that make the special assessments. In this chapter, unless the context
11requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.
AB100-ASA1, s. 2233g 12Section 2233g. 70.11 (4) of the statutes is amended to read:
AB100-ASA1,946,1313 70.11 (4) Educational, religious and benevolent institutions; women's clubs;
14historical societies; fraternities; libraries.
Property owned and used exclusively
15by educational institutions offering regular courses 6 months in the year; or by
16churches or religious, educational or benevolent associations, including benevolent
17nursing homes and retirement homes for the aged but not including an organization
18that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health
19maintenance organization as defined in s. 609.01 (2) or a limited service health
20organization as defined in s. 609.01 (3) or an organization that is issued a certificate
21of authority under ch. 618 and that offers a health maintenance organization or a
22limited service health organization and not including property owned by any
23nonstock, nonprofit corporation which services guaranteed student loans for others
24or on its own account, and also including property owned and used for housing for
25pastors and their ordained assistants, members of religious orders and communities,

1and ordained teachers, whether or not contiguous to and a part of other property
2owned and used by such associations or churches; or by women's clubs; or by
3domestic, incorporated historical societies; or by domestic, incorporated, free public
4library associations; or by fraternal societies operating under the lodge system
5(except university, college and high school fraternities and sororities), but not
6exceeding 10 acres of land necessary for location and convenience of buildings while
7such property is not used for profit. Property owned by churches or religious
8associations necessary for location and convenience of buildings, used for
9educational purposes and not for profit, shall not be subject to the 10-acre limitation
10but shall be subject to a 30-acre limitation. Property that is exempt from taxation
11under this subsection and is leased remains exempt from taxation only if, in addition
12to the requirements specified in the introductory phrase of this section, the lessee
13does not discriminate on the basis of race.
AB100-ASA1, s. 2233r 14Section 2233r. 70.11 (4g) of the statutes is created to read:
AB100-ASA1,946,2015 70.11 (4g) Charitable retirement homes for the aged. Retirement homes for
16the aged if no part of the home's net earnings inures to the benefit of any shareholder,
17member, director or officer; if a substantial number of the residents pay fees that do
18not fully cover the costs of providing the housing and the services that they receive
19and if the home benefits a substantial number of persons who are legitimate objects
20of charity.
AB100-ASA1, s. 2233t 21Section 2233t. 70.11 (12) (title) and (a) of the statutes are amended to read:
AB100-ASA1,947,222 70.11 (12) (title) Scouts and boys' clubs of America Certain charitable
23organizations
. (a) Property owned by units which are organized in this state of the
24following organizations: the Salvation Army, the Boy Scouts of America, the Boys'
25Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for

1them of property used for the purposes of those organizations, provided no pecuniary
2profit results to any individual owner or member.
AB100-ASA1, s. 2234m 3Section 2234m. 70.119 (3) (d) of the statutes is amended to read:
AB100-ASA1,947,124 70.119 (3) (d) "Municipal services" means police and fire protection, garbage
5and trash disposal and collection not paid for under sub. (1)
and, subject to approval
6by the committee, any other direct general government service provided by
7municipalities to state facilities and facilities of the University of Wisconsin
8Hospitals and Clinics Authority described in s. 70.11 (38). " Municipal services"
9includes garbage and trash disposal and collection services not paid for under sub.
10(1) provided to state facilities and the facilities of the University of Wisconsin
11Hospitals and Clinics Authority, if the municipality provides the same services to all
12commercial properties in the municipality.
AB100-ASA1, s. 1734 13Section 1734. 70.27 (5) of the statutes is amended to read:
AB100-ASA1,948,1514 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey
15and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication
16to public or private use, according to the records of the register of deeds, and
17whatever evidence that may be available to show the intent of the buyer and seller,
18in the chronological order of their conveyance or dedication, and set temporary
19monuments to show the results of such survey which shall be made permanent upon
20recording of the plat as provided for in this section. The map shall be at a scale of
21not more than 100 feet per inch, unless waived in writing by the department of
22commerce administration under s. 236.20 (2) (L). The owners of record of lands in
23the plat shall be notified by certified letter mailed to their last-known address, in
24order that they shall have opportunity to examine the map, view the temporary
25monuments, and make known any disagreement with the boundaries as shown by

1the temporary monuments. It is the duty of the surveyor making the plat to reconcile
2any discrepancies that may be revealed, so that the plat as certified to the governing
3body is in conformity with the records of the register of deeds as nearly as is
4practicable. When boundary lines between adjacent parcels, as evidenced on the
5ground, are mutually agreed to in writing by the owners of record, such lines shall
6be the true boundaries for all purposes thereafter, even though they may vary from
7the metes and bounds descriptions previously of record. Such written agreements
8shall be recorded in the office of the register of deeds. On every assessor's plat, as
9certified to the governing body, shall appear the volume, page and document number
10of the metes and bounds description of each parcel, as recorded in the office of the
11register of deeds, which shall be identified with the number by which such parcel is
12designated on the plat, except that lots which have been conveyed or otherwise
13acquired but upon which no deed is recorded in the office of register of deeds may be
14shown on an assessor's plat and when so shown shall contain a full metes and bounds
15description.
AB100-ASA1, s. 1735 16Section 1735. 70.27 (8) of the statutes is amended to read:
AB100-ASA1,949,1417 70.27 (8) Plat filed with governing body. Within 2 days after the assessor's
18plat is filed with the governing body, it shall be transmitted to the department of
19commerce administration by the clerk of the governing body which ordered the plat.
20The department of commerce administration shall review the plat within 30 days of
21its receipt. No such plat may be given final approval by the local governing body until
22the department of commerce administration has certified on the face of the original
23plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After
24the plat has been so certified the clerk shall promptly publish a class 3 notice thereof,
25under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the

1first publication. At any time within the 30-day period any person or public body
2having an interest in any lands affected by the plat may bring a suit to have the plat
3corrected. If no suit is brought within the 30-day period, the plat may be approved
4by the governing body, and filed for record. If a suit is brought, approval shall be
5withheld until the suit is decided. The plat shall then be revised in accordance with
6the decision if necessary, and, without rereferral to the department of commerce
7administration unless rereferral is ordered by the court. The plat may then be
8approved by the governing body and filed for record. When so filed the plat shall
9carry on its face the certificate of the clerk that all provisions of this section have been
10complied with. When recorded after approval by the governing body, the plat shall
11have the same effect for all purposes as if it were a land division plat made by the
12owners in full compliance with ch. 236. Before January 1 of each year, the register
13of deeds shall notify the town clerks of the recording of any assessors' plats made or
14amended during the preceding year, affecting lands in their towns.
AB100-ASA1, s. 1736 15Section 1736. 70.375 (2) (b) of the statutes is amended to read:
AB100-ASA1,949,2016 70.375 (2) (b) The secretary may promulgate any rules necessary to implement
17the tax under ss. 70.37 to 70.39 and 70.395 (1) (1e). In respect to mines not in
18operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and
19(15), 71.77, 71.78, 71.80 (6), 71.83 (1) (a) 1. and 2. and (b) 2. and (2) (a) 3. and (b) 1.
20and 71.85 (2) apply to the administration of this section.
AB100-ASA1, s. 1737 21Section 1737 . 70.375 (6) of the statutes is amended to read:
AB100-ASA1,950,722 70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and
23thereafter, the
The dollar amounts in sub. (5) and s. 70.395 (1), (1m) and (2) (d) 1m.
24and 5. a. and (2) (dg) shall be changed to reflect the percentage change between the
25gross national product deflator for June of the current year and the gross national

1product deflator for June of the previous year, as determined by the U.S. department
2of commerce as of December 30 of the year for which the taxes are due, except that
3no annual increase may be more than 10%. The revised amounts shall be rounded
4to the nearest whole number divisible by 100 and shall not be reduced below the
5amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt
6any changes in dollar amounts required under this subsection and incorporate them
7into the appropriate tax forms.
AB100-ASA1, s. 1738 8Section 1738. 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and
9amended to read:
AB100-ASA1,950,1410 70.395 (1e) Distribution. Fifteen days after the collection of the tax under ss.
1170.38 to 70.39, the department of administration, upon certification of the
12department of revenue, shall transfer the amount collected as follows: in respect to
13mines not in operation on November 28, 1981, to the investment and local impact
14fund.
AB100-ASA1, s. 1739 15Section 1739. 70.395 (1) (a) 1. of the statutes is repealed.
AB100-ASA1, s. 1740 16Section 1740. 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and
17amended to read:
AB100-ASA1,950,2118 70.395 (1) (title) Definition. In this paragraph, except as provided in subd. 3.
19section, "first-dollar payment" means an amount equal to $100,000 for each county,
20Native American community or municipality eligible to receive a payment under
21sub. (2) (d) 1., 2. or 2m
adjusted as provided in s. 70.375 (6).
AB100-ASA1, s. 1741 22Section 1741. 70.395 (1) (a) 3. of the statutes is repealed.
AB100-ASA1, s. 1742 23Section 1742. 70.395 (1) (b) of the statutes is repealed.
AB100-ASA1, s. 1743 24Section 1743. 70.395 (1) (c) of the statutes is repealed.
AB100-ASA1, s. 1744 25Section 1744. 70.395 (1g) of the statutes is repealed.
AB100-ASA1, s. 1745
1Section 1745. 70.395 (1m) of the statutes is repealed.
AB100-ASA1, s. 1746 2Section 1746. 70.395 (2) (d) 1. of the statutes is amended to read:
AB100-ASA1,951,43 70.395 (2) (d) 1. To each county in which metalliferous minerals are extracted,
4the first-dollar payment under sub. (1) (a).
AB100-ASA1, s. 1747 5Section 1747. 70.395 (2) (d) 2. of the statutes is amended to read:
AB100-ASA1,951,146 70.395 (2) (d) 2. To each city, town or village in which metalliferous minerals
7are extracted, the first-dollar payment under sub. (1) (a) minus any payment during
8that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2
9contiguous municipalities and if at least 15% of the minable ore body is in each
10municipality, each qualifying municipality shall receive a full payment specified in
11this subdivision as if the ore body were located solely within that municipality. The
12department of revenue shall annually change the dollar amount specified in this
13subdivision as specified in s. 70.375 (6) except that the dollar amount may not be
14reduced below the dollar amount under this subdivision on November 28, 1981.
AB100-ASA1, s. 1748 15Section 1748. 70.395 (2) (d) 4. a. of the statutes is amended to read:
AB100-ASA1,951,1816 70.395 (2) (d) 4. a. To ensure an annual payment to each municipality under
17sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3
18previous years to that municipality.
AB100-ASA1, s. 1749 19Section 1749. 70.395 (2) (dg) of the statutes is amended to read:
AB100-ASA1,952,420 70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay
21to the department of revenue for deposit in the investment and local impact fund, as
22a construction fee, an amount sufficient to make the construction period payments
23under par. (d) 5. in respect to that site. Any person paying a construction fee under
24this paragraph may credit against taxes due under s. 70.375 an amount equal to the
25payments that the taxpayer has made under this paragraph, provided that the credit

1does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
2make the first-dollar payments as defined under sub. (1) (a) 2. under subds. 1., 2. and
32m.
for that year in respect to the taxpayer's mine. Any amount not creditable
4because of that limitation in any year may be carried forward.
AB100-ASA1, s. 1750 5Section 1750. 70.395 (2) (g) (intro.) of the statutes is amended to read:
AB100-ASA1,952,86 70.395 (2) (g) (intro.) The board may distribute the revenues received under
7subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for
8the following purposes, as the board determines necessary:
AB100-ASA1, s. 1751 9Section 1751. 71.01 (1m) of the statutes is created to read:
AB100-ASA1,952,1010 71.01 (1m) "Department" means the department of revenue.
AB100-ASA1, s. 1752 11Section 1752. 71.01 (5g) of the statutes is created to read:
AB100-ASA1,952,1512 71.01 (5g) "File" means mail or deliver a document that the department
13prescribes to the department or, if the department prescribes another method of
14submitting or another destination, use that other method or submit to that other
15destination.
AB100-ASA1, s. 2254b 16Section 2254b. 71.01 (6) (d) of the statutes is repealed.
AB100-ASA1, s. 2254c 17Section 2254c. 71.01 (6) (e) of the statutes is amended to read:
AB100-ASA1,953,1018 71.01 (6) (e) For taxable years that begin after December 31, 1989, and before
19January 1, 1991, for natural persons and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds, "internal revenue code" means the federal
21internal revenue code as amended to December 31, 1989, and as amended by P.L.
22101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding
23section 1311 of P.L. 104-188,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
24P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
25P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section

11311 of P.L. 104-188
. The internal revenue code applies for Wisconsin purposes at
2the same time as for federal purposes. Amendments to the federal internal revenue
3code enacted after December 31, 1989, do not apply to this paragraph with respect
4to taxable years beginning after December 31, 1989, and before January 1, 1991,
5except that changes to the internal revenue code made by P.L. 101-280, P.L. 101-508,
6P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L.
7104-188,
and changes that indirectly affect the federal internal revenue code made
8by P.L. 101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188,
9excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the same
10time as for federal purposes.
AB100-ASA1, s. 2254d 11Section 2254d. 71.01 (6) (f) of the statutes is amended to read:
AB100-ASA1,954,412 71.01 (6) (f) For taxable years that begin after December 31, 1990, and before
13January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear
14decommissioning trust or reserve funds, "internal revenue code" means the federal
15internal revenue code as amended to December 31, 1990. and as amended by P.L.
16102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding
17section 1311 of P.L. 104-188,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
18P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
19P.L. 101-508, P.L. 102-90, P.L. 102-227, P.L. 102-486 and , P.L. 103-66 and P.L.
20104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal internal revenue code enacted after December 31, 1990, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1990, and
24before January 1, 1992, except that changes to the internal revenue code made by
25P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188,

1excluding section 1311 of P.L. 104-188,
and changes that indirectly affect the federal
2internal revenue code made by P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L.
3103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
4purposes at the same time as for federal purposes.
AB100-ASA1, s. 2254e 5Section 2254e. 71.01 (6) (g) of the statutes is amended to read:
AB100-ASA1,955,26 71.01 (6) (g) For taxable years that begin after December 31, 1991, and before
7January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, "internal revenue code" means the federal
9internal revenue code as amended to December 31, 1991, excluding sections 103, 104
10and 110 of P.L. 102-227, and as amended by P.L. 102-318, P.L. 102-486 and, P.L.
11103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and
12P.L. 104-188, excluding section 1311 of P.L. 104-188,
and as indirectly affected by
13P.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. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding
15sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L.
16103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and
17P.L. 104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal internal revenue code enacted after December 31, 1991,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1991, and before January 1, 1993, except that changes to the internal
22revenue code made by P.L. 102-318, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188,
23excluding section 1311 of P.L. 104-188,
and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L. 102-318, P.L. 102-486 and,

1P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for
2Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1, s. 2254f 3Section 2254f. 71.01 (6) (h) of the statutes is amended to read:
AB100-ASA1,955,244 71.01 (6) (h) For taxable years that begin after December 31, 1992, and before
5January 1, 1994, 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, 1992, excluding sections 103, 104
8and 110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101
9(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and, P.L. 103-465
10and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected
11by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
12P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding
13sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L.
14103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203
15of P.L. 103-66, and P.L. 104-188, excluding section 1311 of P.L. 104-188. The
16internal revenue code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the federal internal revenue code enacted after December
1831, 1992, do not apply to this paragraph with respect to taxable years beginning after
19December 31, 1992, and before January 1, 1994, except that changes to the internal
20revenue code made by P.L. 103-66 and, P.L. 103-465 and P.L. 104-188, excluding
21section 1311 of P.L. 104-188,
and changes that indirectly affect the provisions
22applicable to this subchapter made by P.L. 103-66 and , P.L. 103-465 and P.L.
23104-188, excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the
24same time as for federal purposes.
AB100-ASA1, s. 2254g 25Section 2254g. 71.01 (6) (i) of the statutes is amended to read:
AB100-ASA1,957,2
171.01 (6) (i) For taxable years that begin after December 31, 1993, and before
2January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "internal revenue code" means the federal
4internal revenue code as amended to December 31, 1993, excluding sections 103, 104
5and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
6and 13215 of P.L. 103-66 and as amended by P.L. 103-296, P.L. 103-337, P.L.
7103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
8section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
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, 13203 (d) and 13215
13of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding
14section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
15104-191 and P.L. 104-193
. The internal revenue code applies for Wisconsin
16purposes at the same time as for federal purposes. Amendments to the federal
17internal revenue code enacted after December 31, 1993, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 1993, and
19before January 1, 1995, except that changes to the internal revenue code made by
20P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L.
21104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L.
22104-193
and changes that indirectly affect the provisions applicable to this
23subchapter made by P.L. 103-276 103-296, P.L. 103-337, P.L. 103-465 and, P.L.
24104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.

1104-188, P.L. 104-191 and P.L. 104-193,
apply for Wisconsin purposes at the same
2time as for federal purposes.
AB100-ASA1, s. 2254h 3Section 2254h. 71.01 (6) (j) of the statutes is amended to read:
AB100-ASA1,958,24 71.01 (6) (j) For taxable years that begin after December 31, 1994, and before
5January 1, 1996, 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, 1994, excluding sections 103, 104
8and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
9(d) of P.L. 103-66, and as amended by P.L. 104-7 and, P.L. 104-117, P.L. 104-188,
10excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L.
11104-193
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
12101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
13102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L.
14102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13113, 13150 (d), 13171
15(d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465,
16P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and
171605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal revenue code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal internal revenue code enacted after December 31, 1994,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1994, and before January 1, 1996, except that changes to the internal
22revenue code made by P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections
231202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and
24changes that indirectly affect the provisions applicable to this subchapter made by
25P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and

11605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
apply for Wisconsin purposes
2at the same time as for federal purposes.
AB100-ASA1, s. 2254i 3Section 2254i. 71.01 (6) (k) of the statutes is amended to read:
AB100-ASA1,959,24 71.01 (6) (k) For taxable years that begin after December 31, 1995, and before
5January 1, 1997,
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, 1995, excluding sections 103, 104
8and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
9(d) of P.L. 103-66, and as amended by P.L. 104-117, P.L. 104-188, excluding sections
101123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
, and
11as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
12101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
13102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
14102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1513203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7 and,
16P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
17P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal revenue code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal internal revenue code enacted after December 31, 1995, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1995, and
21before January 1, 1997,
except that changes to the internal revenue code made by
22P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
23P.L. 104-188, P.L. 104-191 and P.L. 104-193
and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L. 104-117, P.L. 104-188,

1excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and
2P.L. 104-193
apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1, s. 2254j 3Section 2254j. 71.01 (6) (L) of the statutes is created to read:
AB100-ASA1,959,194 71.01 (6) (L) For taxable years that begin after December 31, 1996, for natural
5persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, "internal revenue code" means the federal internal revenue code as
7amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L. 102-227,
8sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and sections
91123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as indirectly
10affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
11101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227,
12excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
14103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L.
15104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
16104-188, P.L. 104-191 and P.L. 104-193. The internal revenue code applies for
17Wisconsin purposes at the same time as for federal purposes. Amendments to the
18federal internal revenue code enacted after December 31, 1996, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 1996.
AB100-ASA1, s. 2254k 20Section 2254k. 71.01 (7r) of the statutes is amended to read:
AB100-ASA1,960,321 71.01 (7r) Notwithstanding sub. (6), for purposes of computing amortization
22or depreciation, "internal revenue code" means either the federal internal revenue
23code as amended to December 31, 1995 1996, or the federal internal revenue code in
24effect for the taxable year for which the return is filed, except that property that,
25under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year

11986 under the internal revenue code as amended to December 31, 1980, shall
2continue to be depreciated under the internal revenue code as amended to
3December 31, 1980.
AB100-ASA1, s. 1753 4Section 1753. 71.01 (8r) of the statutes is created to read:
AB100-ASA1,960,85 71.01 (8r) "Pay", in regard to submissions to or for the department, means mail
6or deliver funds to the department or, if the department prescribes another method
7of submitting or another destination, use that other method or submit to that other
8destination.
AB100-ASA1, s. 1754 9Section 1754. 71.01 (9c) of the statutes is created to read:
AB100-ASA1,960,1110 71.01 (9c) "Sign" means write one's signature or, if the department prescribes
11another method of authenticating, use that other method.
AB100-ASA1, s. 2256m 12Section 2256m. 71.01 (15) of the statutes is repealed.
AB100-ASA1, s. 1755 13Section 1755. 71.02 (1) of the statutes is amended to read:
AB100-ASA1,961,914 71.02 (1) For the purpose of raising revenue for the state and the counties,
15cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
16all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
18natural person residing within the state or by his or her personal representative in
19case of death, and trusts administered within the state; by every nonresident natural
20person and trust of this state, upon such income as is derived from property located
21or business transacted within the state including, but not limited by enumeration,
22income derived from a limited partner's distributive share of partnership income,
23income derived from a limited liability company member's distributive share of
24limited liability company income, the state lottery under ch. 565, any multistate
25multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share

1was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from
2the department and pari-mutuel wager winnings or purses under ch. 562, and also
3by every nonresident natural person upon such income as is derived from the
4performance of personal services within the state, except as exempted under s. 71.05
5(1) to (3). Every natural person domiciled in the state shall be deemed to be residing
6within the state for the purposes of determining liability for income taxes and
7surtaxes. A single-owner entity that is disregarded as a separate entity under
8section 7701 of the Internal Revenue Code is disregarded as a separate entity under
9this chapter, and its owner is subject to the tax on the entity's income.
AB100-ASA1, s. 1756 10Section 1756. 71.04 (1) (a) of the statutes is amended to read:
AB100-ASA1,962,1211 71.04 (1) (a) All income or loss of resident individuals and resident estates and
12trusts shall follow the residence of the individual, estate or trust. Income or loss of
13nonresident individuals and nonresident estates and trusts from business, not
14requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
15business from which derived. All items of income, loss and deductions of nonresident
16individuals and nonresident estates and trusts derived from a tax-option
17corporation not requiring apportionment under sub. (9) shall follow the situs of the
18business of the corporation from which derived. Income or loss of nonresident
19individuals and nonresident estates and trusts derived from rentals and royalties
20from real estate or tangible personal property, or from the operation of any farm,
21mine or quarry, or from the sale of real property or tangible personal property shall
22follow the situs of the property from which derived. Income from personal services
23of nonresident individuals, including income from professions, shall follow the situs
24of the services. A nonresident limited partner's distributive share of partnership
25income shall follow the situs of the business. A nonresident limited liability company

1member's distributive share of limited liability company income shall follow the situs
2of the business. Income of nonresident individuals, estates and trusts from the state
3lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
4estates and trusts from any multistate multijurisdictional lottery under ch. 565 is
5taxable by this state, but only if the winning lottery ticket or lottery share was
6purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the
7department. Income of nonresident individuals, nonresident trusts and nonresident
8estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
9All other income or loss of nonresident individuals and nonresident estates and
10trusts, including income or loss derived from land contracts, mortgages, stocks,
11bonds and securities or from the sale of similar intangible personal property, shall
12follow the residence of such persons, except as provided in par. (b) and sub. (9).
AB100-ASA1, s. 2260m 13Section 2260m. 71.05 (6) (intro.) of the statutes is amended to read:
AB100-ASA1,962,1514 71.05 (6)Modifications and transitional adjustments. (intro.) Some of the
15modifications referred to in s. 71.01 (13), and (14) and (15) are:
AB100-ASA1, s. 1757 16Section 1757. 71.05 (6) (a) 15. of the statutes is amended to read:
AB100-ASA1,962,2117 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
18(2di), (2dj), (2dL), (2dr) and, (2ds) , (2dx) and (3s) and not passed through by a
19partnership, limited liability company or tax-option corporation that has added that
20amount to the partnership's, company's or tax-option corporation's income under s.
2171.21 (4) or 71.34 (1) (g).
AB100-ASA1, s. 2261am 22Section 2261am. 71.05 (6) (a) 19. of the statutes is repealed.
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