AB100-engrossed,1100,97 a. Calculate the value of a fraction, the denominator of which is $1,000 and the
8numerator of which is the difference between the married couple's adjusted gross
9income and $18,000.
AB100-engrossed,1100,1010 b. Subtract from 1.0 the amount that is calculated under subd. 4. a.
AB100-engrossed,1100,1211 c. Multiply the amount of the married couple's net income tax liability by the
12amount that is calculated under subd. 4. b.
AB100-engrossed,1100,1513 5. If the claimant is married and filing separately and his or her adjusted gross
14income is less than $9,000 in the year to which the claim relates, an amount equal
15to his or her net tax liability.
AB100-engrossed,1100,1816 6. If the claimant is married and filing separately and his or her adjusted gross
17income is at least $9,000 but less than $10,000 in the year to which the claim relates,
18an amount that is calculated as follows:
AB100-engrossed,1100,2119 a. Calculate the value of a fraction, the denominator of which is $1,000 and the
20numerator of which is the difference between the claimant's adjusted gross income
21and $9,000.
AB100-engrossed,1100,2222 b. Subtract from 1.0 the amount that is calculated under subd. 6. a.
AB100-engrossed,1100,2423 c. Multiply the amount of the claimant's net income tax liability by the amount
24that is calculated under subd. 6. b.
AB100-engrossed,1101,2
1(c) Limitations. 1. No credit may be allowed under this subsection unless it
2is claimed within the time period under s. 71.75 (2).
AB100-engrossed,1101,43 2. Part-year residents and nonresidents of this state are not eligible for the
4credit under this subsection.
AB100-engrossed,1101,65 3. Except as provided in subd. 4., only one credit per household is allowed each
6year.
AB100-engrossed,1101,107 4. If a married couple files separately, each spouse may claim the credit
8calculated under par. (b) 5. or 6., except a married person living apart from the other
9spouse and treated as single under section 7703 (b) of the Internal Revenue Code may
10claim the credit under par. (b) 1. or 2.
AB100-engrossed,1101,1211 5. The credit under this subsection may not be claimed by a person who may
12be claimed as a dependent on the individual income tax return of another taxpayer.
AB100-engrossed,1101,1713 (d) Administration. The department of revenue may enforce the credit under
14this subsection and may take any action, conduct any proceeding and proceed as it
15is authorized in respect to taxes under this chapter. The income tax provisions in this
16chapter relating to assessments, refunds, appeals, collection, interest and penalties
17apply to the credit under this subsection.
AB100-engrossed, s. 2262ns 18Section 2262ns. 71.07 (6) (a) of the statutes is amended to read:
AB100-engrossed,1102,919 71.07 (6) (a) Married For taxable years beginning before January 1, 1998,
20married
persons filing a joint return, except those who reduce their gross income
21under section 911 or 931 of the internal revenue code, may claim as a credit against,
22but not to exceed the amount of, Wisconsin net income taxes otherwise due an
23amount equal to 2% of the earned income of the spouse with the lower earned income,
24but not more than $300. In this paragraph, "earned income" means qualified earned
25income, as defined in section 221 (b) of the internal revenue code as amended to

1December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D)
2of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the
3individual for services performed in the employ of the individual's spouse minus the
4amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other
5amount not subject to tax under this chapter. Earned income is computed
6notwithstanding the fact that each spouse owns an undivided one-half interest in
7the whole of the marital property. A marital property agreement or unilateral
8statement under ch. 766 transferring income between spouses has no effect in
9computing earned income under this paragraph.
AB100-engrossed, s. 2262nt 10Section 2262nt. 71.07 (6) (am) of the statutes is created to read:
AB100-engrossed,1102,2111 71.07 (6) (am) 1. In this paragraph, "earned income" means qualified earned
12income, as defined in section 221 (b) of the internal revenue code as amended to
13December 31, 1985, plus employe business expenses under section 62 (2) (B) to (D)
14of that code, allocable to Wisconsin under s. 71.04, plus amounts received by the
15individual for services performed in the employ of the individual's spouse minus the
16amount of disability income excluded under s. 71.05 (6) (b) 4. and minus any other
17amount not subject to tax under this chapter. Earned income is computed
18notwithstanding the fact that each spouse owns an undivided one-half interest in
19the whole of the marital property. A marital property agreement or unilateral
20statement under ch. 766 transferring income between spouses has no effect in
21computing earned income under this paragraph.
AB100-engrossed,1102,2522 2. Married persons filing a joint return, except those who reduce their gross
23income under section 911 or 931 of the Internal Revenue Code, may claim as a credit
24against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
25equal to one of the following:
AB100-engrossed,1103,3
1a. For taxable years beginning after December 31, 1997, and before January
21, 1999, 2.17% of the earned income of the spouse with the lower earned income, but
3not more than $304.
AB100-engrossed,1103,64 b. For taxable years beginning after December 31, 1998, and before January
51, 2000, 2.5% of the earned income of the spouse with the lower earned income, but
6not more than $350.
AB100-engrossed,1103,97 c. For taxable years beginning after December 31, 1999, and before January
81, 2001, 2.75% of the earned income of the spouse with the lower earned income, but
9not more than $385.
AB100-engrossed,1103,1110 d. For taxable years beginning after December 31, 2000, 3% of the earned
11income of the spouse with the lower earned income, but not more than $420.
AB100-engrossed, s. 2262nu 12Section 2262nu. 71.07 (6) (b) of the statutes is amended to read:
AB100-engrossed,1103,1513 71.07 (6) (b) A claimant who has filed a timely claim under par. (a) this
14subsection
may file an amended claim with the department of revenue within 4 years
15of the last day prescribed by law for filing the original claim.
AB100-engrossed, s. 2262p 16Section 2262p. 71.07 (8) (a) of the statutes is renumbered 71.07 (8) (a) (intro.)
17and amended to read:
AB100-engrossed,1103,2018 71.07 (8) (a) (intro.) An exemption of $25 one of the following amounts if the
19taxpayer has reached the age of 65 prior to the close of the calendar or fiscal year. and
20if one of the following applies:
AB100-engrossed, s. 2262q 21Section 2262q. 71.07 (8) (a) 1. to 6. of the statutes are created to read:
AB100-engrossed,1103,2422 71.07 (8) (a) 1. If the taxpayer is an individual, the taxpayer files an individual
23return, and has adjusted gross income of less than $30,000 in the year to which the
24claim relates, $25.
AB100-engrossed,1104,4
12. If the taxpayer is an individual, the taxpayer files an individual return, and
2has adjusted gross income of at least $30,000 but less than $31,000 in the year to
3which the claim relates, the amount obtained by subtracting from $25 2.5% of the
4amount by which the taxpayer's adjusted gross income exceeds $30,000.
AB100-engrossed,1104,65 3. If the taxpayer is married, the taxpayer files a joint return, and has adjusted
6gross income of less than $40,000 in the year to which the claim relates, $25.
AB100-engrossed,1104,107 4. If the taxpayer is married, the taxpayer files a joint return, and has adjusted
8gross income of at least $40,000 but less than $41,000 in the year to which the claim
9relates, the amount obtained by subtracting from $25 2.5% of the amount by which
10the taxpayer's adjusted gross income exceeds $40,000.
AB100-engrossed,1104,1211 5. If the taxpayer is married, the taxpayer files a separate return, and has
12adjusted gross income of less than $20,000 in the year to which the claim relates, $25.
AB100-engrossed,1104,1613 6. If the taxpayer is married, the taxpayer files a separate return and has
14adjusted gross income of at least $20,000 but less than $21,000 in the year to which
15the claim relates, the amount obtained by subtracting from $25 2.5% of the amount
16by which the taxpayer's adjusted gross income exceeds $20,000.
AB100-engrossed, s. 2262r 17Section 2262r. 71.07 (9m) (a) of the statutes is amended to read:
AB100-engrossed,1104,2418 71.07 (9m) (a) Any person may credit against taxes otherwise due under this
19chapter, up to the amount of those taxes, an amount equal to 5% of the costs of
20qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the internal
21revenue code, for certified historic structures on property located in this state if the
22physical work of construction or destruction in preparation for construction begins
23after December 31, 1988, and the rehabilitated property is placed in service after
24June 30, 1989
.
AB100-engrossed, s. 2262s 25Section 2262s. 71.07 (10) (a) of the statutes is repealed.
AB100-engrossed, s. 2262t
1Section 2262t. 71.07 (10) (b) of the statutes is renumbered 71.07 (10).
AB100-engrossed, s. 2263 2Section 2263. 71.08 (1) (intro.) of the statutes is amended to read:
AB100-engrossed,1105,103 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
4couple filing jointly, trust or estate under s. 71.02, not considering the credits under
5ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (6) and (9e),
671.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd) and (2m) and 71.47 (1dd),
7(1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd) and (2m) and subchs. VIII and IX and
8payments to other states under s. 71.07 (7), is less than the tax under this section,
9there is imposed on that natural person, married couple filing jointly, trust or estate,
10instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
AB100-engrossed, s. 2264 11Section 2264. 71.09 (6) of the statutes is repealed.
AB100-engrossed, s. 2264m 12Section 2264m. 71.10 (4) (de) of the statutes is created to read:
AB100-engrossed,1105,1313 71.10 (4) (de) The manufacturing sales tax credit under s. 71.07 (3s).
AB100-engrossed, s. 2264s 14Section 2264s. 71.10 (4) (du) of the statutes is created to read:
AB100-engrossed,1105,1515 71.10 (4) (du) Working families tax credit under s. 71.07 (5m).
AB100-engrossed, s. 2265 16Section 2265. 71.10 (4) (gu) of the statutes is created to read:
AB100-engrossed,1105,1717 71.10 (4) (gu) Development zones credit under s. 71.07 (2dx).
AB100-engrossed, s. 2265m 18Section 2265m. 71.10 (4) (j) of the statutes is amended to read:
AB100-engrossed,1105,2019 71.10 (4) (j) Any amount of money or other assets computed under s. 71.83 (1)
20(c).
AB100-engrossed, s. 2266 21Section 2266. 71.10 (5) (a) 2. of the statutes is amended to read:
AB100-engrossed,1106,522 71.10 (5) (a) 2. "Endangered resources program" means purchasing or
23improving land or habitats for any native Wisconsin endangered or threatened
24species as defined in s. 29.415 (2) (a) or (b) or for any nongame species as defined in
25s. 29.01 (10), conducting the natural heritage inventory program under s. 23.27 (3),

1conducting wildlife and resource research and surveys and providing wildlife
2management services, providing for wildlife damage control or the payment of claims
3for damage associated with endangered or threatened species, repaying the general
4fund for amounts expended under s. 20.370 (1) (fb) in fiscal year 1983-84 and the
5payment of administrative expenses related to the administration of this subsection.
AB100-engrossed, s. 2266c 6Section 2266c. 71.122 of the statutes is created to read:
AB100-engrossed,1106,9 771.122 Definition. In this subchapter, "Wisconsin taxable income" means
8federal taxable income, as defined in s. 71.01 (4), as modified under s. 71.05 (6) to (12),
9(19) and (20).
AB100-engrossed, s. 2266g 10Section 2266g. 71.125 of the statutes is renumbered 71.125 (1) and amended
11to read:
AB100-engrossed,1106,1512 71.125 (1) The Except as provided in sub. (2), the tax imposed by this chapter
13on individuals and the rates under s. 71.06 (1), (1m) and (2) shall apply to the
14Wisconsin taxable income of estates or trusts, except nuclear decommissioning trust
15or reserve funds, and that tax shall be paid by the fiduciary.
AB100-engrossed, s. 2266h 16Section 2266h. 71.125 (2) of the statutes is created to read:
AB100-engrossed,1106,2017 71.125 (2) Each electing small business trust, as defined in section 1361 (e) (1)
18of the Internal Revenue Code, is subject to tax at the highest rate under s. 71.06 (1)
19or under s. 71.06 (1m), whichever taxable year is applicable, on its Wisconsin taxable
20income.
AB100-engrossed, s. 2266k 21Section 2266k. 71.195 of the statutes is created to read:
AB100-engrossed,1106,25 2271.195 Definition. In this subchapter, "partnership" includes limited liability
23companies and other entities that are treated as partnerships under the Internal
24Revenue Code, and "partnership" does not include publicly traded partnerships
25treated as corporations under s. 71.22 (1).
AB100-engrossed, s. 2266m
1Section 2266m. 71.20 (1) of the statutes is amended to read:
AB100-engrossed,1107,132 71.20 (1) Every partnership, except publicly traded partnerships treated as
3corporations under s. 71.22 (1), and every limited liability company, except limited
4liability companies treated as corporations under s. 71.22 (1),
shall furnish to the
5department a true and accurate statement, on or before April 15 of each year, except
6that returns for fiscal years ending on some other date than December 31 shall be
7furnished on or before the 15th day of the 4th month following the close of such fiscal
8year, in such manner and form and setting forth such facts as the department deems
9necessary to enforce this chapter. A partnership that is the owner of a single-owner
10entity that is disregarded as a separate entity under section 7701 of the Internal
11Revenue Code shall include that entity's information on the owner's return under
12this subchapter.
The statement shall be subscribed by one of the members of the
13partnership or limited liability company.
AB100-engrossed, s. 2266r 14Section 2266r. 71.21 (1) of the statutes is amended to read:
AB100-engrossed,1107,1915 71.21 (1) The net income of a partnership, except publicly traded partnerships
16treated as corporations under s. 71.22 (1), and of a limited liability company, except
17limited liability companies treated as corporations under s. 71.22 (1),
shall be
18computed in the same manner and on the same basis as provided for computation
19of the income of persons other than corporations.
AB100-engrossed, s. 2266t 20Section 2266t. 71.21 (2) of the statutes is amended to read:
AB100-engrossed,1107,2221 71.21 (2) The standard deduction shall not be allowed in computing the taxable
22income of a partnership or of a limited liability company.
AB100-engrossed, s. 2266u 23Section 2266u. 71.21 (3) of the statutes is amended to read:
AB100-engrossed,1108,324 71.21 (3) The credits under s. 71.28 (4) and (5) may not be claimed by a
25partnership, except a publicly traded partnership treated as a corporation under s.

171.22 (1), or a limited liability company, except a limited liability company treated
2as a corporation under s. 71.22 (1),
or by partners, including partners of a publicly
3traded partnership, or members of a limited liability company.
AB100-engrossed, s. 2267 4Section 2267. 71.21 (4) of the statutes is amended to read:
AB100-engrossed,1108,75 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
6(2dj), (2dL) and, (2ds), (2dx) and (3s) and passed through to partners or members
7shall be added to the partnership's or limited liability company's income.
AB100-engrossed, s. 2267m 8Section 2267m. 71.22 (1) of the statutes is amended to read:
AB100-engrossed,1108,189 71.22 (1) "Corporation" includes corporations, publicly traded partnerships
10treated as corporations in section 7704 of the internal revenue code, limited liability
11companies treated as corporations under the internal revenue code, joint stock
12companies, associations and, common law trusts and all other entities treated as
13corporations under section 7701 of the Internal Revenue Code
, unless the context
14requires otherwise. A single-owner entity that is disregarded as a separate entity
15under section 7701 of the Internal Revenue Code is disregarded as a separate entity
16under this chapter, and its owner is subject to the tax on or measured by the entity's
17income. "Corporation" does not include any entity that is a qualified subchapter S
18subsidiary under s. 71.365 (7).
AB100-engrossed, s. 2268 19Section 2268. 71.22 (1m) of the statutes is created to read:
AB100-engrossed,1108,2020 71.22 (1m) "Department" means the department of revenue.
AB100-engrossed, s. 2269 21Section 2269. 71.22 (2m) of the statutes is created to read:
AB100-engrossed,1108,2522 71.22 (2m) "File" means mail or deliver a document that the department
23prescribes to the department or, if the department prescribes another method of
24submitting or another destination, use that other method or submit to that other
25destination.
AB100-engrossed, s. 2269b
1Section 2269b. 71.22 (4) (d) of the statutes is repealed.
AB100-engrossed, s. 2269c 2Section 2269c. 71.22 (4) (e) of the statutes is amended to read:
AB100-engrossed,1109,213 71.22 (4) (e) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
4(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
5December 31, 1989, and before January 1, 1991, means the federal internal revenue
6code as amended to December 31, 1989, and as amended by P.L. 101-508, P.L.
7102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188,
8and as indirectly affected in the provisions applicable to this subchapter by P.L.
999-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
10(c) (2), 821 (b) (2) and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647,
11P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227
12and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188. The
13internal revenue code applies for Wisconsin purposes at the same time as for federal
14purposes. Amendments to the federal internal revenue code enacted after December
1531, 1989, do not apply to this paragraph with respect to taxable years beginning after
16December 31, 1989, and before January 1, 1991, except that changes to the internal
17revenue code made by P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188,
18excluding section 1311 of P.L. 104-188,
and changes that indirectly affect the
19provisions applicable to this subchapter made by P.L. 101-508, P.L. 102-227 and,
20P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for
21Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269d 22Section 2269d. 71.22 (4) (f) of the statutes is amended to read:
AB100-engrossed,1110,1623 71.22 (4) (f) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
25December 31, 1990, and before January 1, 1992, means the federal internal revenue

1code as amended to December 31, 1990, and as amended by P.L. 102-227, P.L.
2102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188,
3and as indirectly affected in the provisions applicable to this subchapter by P.L.
499-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
5(c) (2), 821 (b) (2) and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647,
6P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
7P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L.
8104-188
. The internal revenue code applies for Wisconsin purposes at the same time
9as for federal purposes. Amendments to the federal internal revenue code enacted
10after December 31, 1990, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1990, and before January 1, 1992, except that changes
12to the internal revenue code made by P.L. 102-227, P.L. 102-486 and, P.L. 103-66
13and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L. 102-227, P.L.
15102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188,
16apply for Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269e 17Section 2269e. 71.22 (4) (g) of the statutes is amended to read:
AB100-engrossed,1111,1418 71.22 (4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
19(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
20December 31, 1991, and before January 1, 1993, means the federal internal revenue
21code as amended to December 31, 1991, excluding sections 103, 104 and 110 of P.L.
22102-227, and as amended by P.L. 102-318, P.L. 102-486 and , P.L. 103-66, excluding
23sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and P.L. 104-188,
24excluding section 1311 of P.L. 104-188,
and as indirectly affected in the provisions
25applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding

1sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L. 99-514
2and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
3101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and 110 of P.L.
4102-227, P.L. 102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13101 (a)
5and (c) 1, 13171 and 13174 of P.L. 103-66, and P.L. 104-188, excluding section 1311
6of P.L. 104-188
. The internal revenue code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal internal revenue code
8enacted after December 31, 1991, do not apply to this paragraph with respect to
9taxable years beginning after December 31, 1991, and before January 1, 1993, except
10that changes to the internal revenue code made by P.L. 102-318, P.L. 102-486 and,
11P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes
12that indirectly affect the provisions applicable to this subchapter made by P.L.
13102-318, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of
14P.L. 104-188,
apply for Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269f 15Section 2269f. 71.22 (4) (h) of the statutes is amended to read:
AB100-engrossed,1112,1316 71.22 (4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
17(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
18December 31, 1992, and before January 1, 1994, means the federal internal revenue
19code as amended to December 31, 1992, excluding sections 103, 104 and 110 of P.L.
20102-227, and as amended by P.L. 103-66, excluding sections 13101 (a) and (c) 1,
2113113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and P.L. 103-465, and P.L.
22104-188, excluding section 1311 of P.L. 104-188,
and as indirectly affected in the
23provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647
24excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
25P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.

1101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and
2110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
313101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66 and, P.L.
4103-465 and P.L. 104-188, excluding section 1311 of P.L. 104-188. The internal
5revenue code applies for Wisconsin purposes at the same time as for federal purposes.
6Amendments to the federal internal revenue code enacted after December 31, 1992,
7do not apply to this paragraph with respect to taxable years beginning after
8December 31, 1992, and before January 1, 1994, except that changes to the internal
9revenue code made by P.L. 103-66 and, P.L. 103-465 and P.L. 104-188, excluding
10section 1311 of P.L. 104-188,
and changes that indirectly affect the provisions
11applicable to this subchapter made by P.L. 103-66 and , P.L. 103-465 and P.L.
12104-188, excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the
13same time as for federal purposes.
AB100-engrossed, s. 2269g 14Section 2269g. 71.22 (4) (i) of the statutes is amended to read:
AB100-engrossed,1113,1615 71.22 (4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
16(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
17December 31, 1993, and before January 1, 1995, means the federal internal revenue
18code as amended to December 31, 1993, excluding sections 103, 104 and 110 of P.L.
19102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
20103-66, and as amended by P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L.
21104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.
22104-188, P.L. 104-191 and P.L. 104-193
and as indirectly affected in the provisions
23applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding
24sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L. 99-514
25and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.

1101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and 110 of P.L.
2102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
3(d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66, P.L. 103-296, P.L. 103-337,
4P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188,
5excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal
6revenue code applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the federal internal revenue code enacted after December 31, 1993,
8do not apply to this paragraph with respect to taxable years beginning after
9December 31, 1993, and before January 1, 1995, except that changes to the internal
10revenue code made by P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7,
11excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.
12104-188, P.L. 104-191 and P.L. 104-193
and changes that indirectly affect the
13provisions applicable to this subchapter made by P.L. 103-296, P.L. 103-337, P.L.
14103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
15section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
apply for Wisconsin
16purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269h 17Section 2269h. 71.22 (4) (j) of the statutes is amended to read:
AB100-engrossed,1114,1618 71.22 (4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
19(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
20December 31, 1994, and before January 1, 1996, means the federal internal revenue
21code as amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
22102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66,
23and as amended by P.L. 104-7, P.L. 104-188, excluding sections 1202, 1204, 1311 and
241605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and as indirectly affected in the
25provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647

1excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
2P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
3101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and
4110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
513113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
6103-337, P.L. 103-465 and, P.L. 104-7, P.L. 104-188, excluding sections 1202, 1204,
71311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal revenue
8code applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal internal revenue code enacted after December 31, 1994,
10do not apply to this paragraph with respect to taxable years beginning after
11December 31, 1994, and before January 1, 1996, except that changes to the internal
12revenue code made by P.L. 104-7, P.L. 104-188, excluding sections 1202, 1204, 1311
13and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L. 104-7, P.L. 104-188,
15excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L.
16104-193
apply for Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269i 17Section 2269i. 71.22 (4) (k) of the statutes is amended to read:
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