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:
AB100-engrossed,1115,1618 71.22 (4) (k) 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, 1995, and before January 1, 1997, means the federal internal revenue
21code as amended to December 31, 1995, excluding sections 103, 104 and 110 of P.L.
22102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66,
23and as amended by P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605
24of 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 1123, 1202,
71204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal
8revenue code applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal internal revenue code enacted after December 31, 1995,
10do not apply to this paragraph with respect to taxable years beginning after
11December 31, 1995, and before January 1, 1997, except that changes to the Internal
12Revenue Code made by P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and
131605 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. 104-188, excluding
15sections 1123, 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. 2269j 17Section 2269j. 71.22 (4) (L) of the statutes is created to read:
AB100-engrossed,1116,1018 71.22 (4) (L) 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, 1996, means the federal internal revenue code as amended to
21December 31, 1996, excluding sections 103, 104 and 110 of P.L. 102-227, sections
2213113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and sections 1123 (b),
231202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as indirectly affected in the
24provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647
25excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of

1P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
2101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and
3110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
413113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
5103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
6(c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, P.L. 104-191 and P.L. 104-193. The
7internal revenue code applies for Wisconsin purposes at the same time as for federal
8purposes. Amendments to the federal internal revenue code enacted after
9December 31, 1996, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1996.
AB100-engrossed, s. 2269k 11Section 2269k. 71.22 (4m) (b) of the statutes is repealed.
AB100-engrossed, s. 2269L 12Section 2269L. 71.22 (4m) (c) of the statutes is amended to read:
AB100-engrossed,1117,513 71.22 (4m) (c) For taxable years that begin after December 31, 1989, and before
14January 1, 1991, "internal revenue code", for corporations that are subject to a tax
15on unrelated business income under s. 71.26 (1) (a), means the federal internal
16revenue code as amended to December 31, 1989, and as amended by P.L. 101-508,
17P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L.
18104-188,
and as indirectly affected in the provisions applicable to this subchapter
19by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
20P.L. 101-239, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188,
21excluding section 1311 of P.L. 104-188
. The internal revenue code applies for
22Wisconsin purposes at the same time as for federal purposes. Amendments to the
23internal revenue code enacted after December 31, 1989, do not apply to this
24paragraph with respect to taxable years beginning after December 31, 1989, and
25before January 1, 1991, except that changes to the internal revenue code made by

1P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section
21311 of P.L. 104-188,
and changes that indirectly affect the provisions applicable to
3this subchapter made by P.L. 101-508, P.L. 102-227 and , P.L. 103-66 and P.L.
4104-188, excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the
5same time as for federal purposes.
AB100-engrossed, s. 2269m 6Section 2269m. 71.22 (4m) (d) of the statutes is amended to read:
AB100-engrossed,1117,247 71.22 (4m) (d) For taxable years that begin after December 31, 1990, and before
8January 1, 1992, "internal revenue code", for corporations that are subject to a tax
9on unrelated business income under s. 71.26 (1) (a), means the federal internal
10revenue code as amended to December 31, 1990, and as amended by P.L. 102-227,
11P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L.
12104-188,
and as indirectly affected in the provisions applicable to this subchapter
13by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
14P.L. 101-239, P.L. 101-508, P.L. 102-227, P.L. 102-486 and , P.L. 103-66 and P.L.
15104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code applies
16for Wisconsin purposes at the same time as for federal purposes. Amendments to the
17internal revenue code enacted after December 31, 1990, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 1990, and
19before January 1, 1992, except that changes to the internal revenue code made by
20P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section
211311 of P.L. 104-188,
and changes that indirectly affect the provisions applicable to
22this subchapter made by P.L. 102-227, P.L. 102-486 and , P.L. 103-66 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-engrossed, s. 2269n 25Section 2269n. 71.22 (4m) (e) of the statutes is amended to read:
AB100-engrossed,1118,21
171.22 (4m) (e) For taxable years that begin after December 31, 1991, and before
2January 1, 1993, "internal revenue code", for corporations that are subject to a tax
3on unrelated business income under s. 71.26 (1) (a), means the federal internal
4revenue code as amended to December 31, 1991, excluding sections 103, 104 and 110
5of P.L. 102-227, and as amended by P.L. 102-318, P.L. 102-486 and, P.L. 103-66,
6excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66 , and P.L.
7104-188, excluding section 1311 of P.L. 104-188
, and as indirectly affected in the
8provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,
9P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
10excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and,
11P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66,
12and P.L. 104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code
13applies for Wisconsin purposes at the same time as for federal purposes.
14Amendments to the internal revenue code enacted after December 31, 1991, do not
15apply to this paragraph with respect to taxable years beginning after December 31,
161991, and before January 1, 1993, except that changes to the internal revenue code
17made by P.L. 102-318, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding
18section 1311 of P.L. 104-188,
and changes that indirectly affect the provisions
19applicable to this subchapter made by P.L. 102-318, P.L. 102-486 and, P.L. 103-66
20and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
21purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269no 22Section 2269no. 71.22 (4m) (f) of the statutes is amended to read:
AB100-engrossed,1119,1823 71.22 (4m) (f) For taxable years that begin after December 31, 1992, and before
24January 1, 1994, "internal revenue code", for corporations that are subject to a tax
25on unrelated business income under s. 71.26 (1) (a), means the federal internal

1revenue code as amended to December 31, 1992, excluding sections 103, 104 and 110
2of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101 (a) and (c)
31, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and P.L. 103-465, and P.L.
4104-188, excluding section 1311 of P.L. 104-188,
and as indirectly affected in the
5provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, 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,
7excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
8103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203
9of P.L. 103-66 and, P.L. 103-465 and P.L. 104-188, excluding section 1311 of P.L.
10104-188
. The internal revenue code applies for Wisconsin purposes at the same time
11as for federal purposes. Amendments to the internal revenue code enacted after
12December 31, 1992, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1992, and before January 1, 1994, except that changes
14to the internal revenue code made by P.L. 103-66 and, P.L. 103-465 and P.L.
15104-188, excluding section 1311 of P.L. 104-188,
and changes that indirectly affect
16the provisions applicable to this subchapter made by P.L. 103-66 and, P.L. 103-465
17and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
18purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269p 19Section 2269p. 71.22 (4m) (g) of the statutes is amended to read:
AB100-engrossed,1120,2020 71.22 (4m) (g) For taxable years that begin after December 31, 1993, and
21before January 1, 1995, "internal revenue code", for corporations that are subject to
22a tax on unrelated business income under s. 71.26 (1) (a), means the federal internal
23revenue code as amended to December 31, 1993, excluding sections 103, 104 and 110
24of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215
25of P.L. 103-66, and as amended by P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L.

1104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.
2104-188, P.L. 104-191 and P.L. 104-193
and as indirectly affected in the provisions
3applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
4101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
5excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215
7of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding
8section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
9104-191 and P.L. 104-193
. The internal revenue code applies for Wisconsin
10purposes at the same time as for federal purposes. Amendments to the internal
11revenue code enacted after December 31, 1993, do not apply to this paragraph with
12respect to taxable years beginning after December 31, 1993, and before
13January 1, 1995, except that changes to the internal revenue code made by P.L.
14103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L.
15104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L.
16104-193
and changes that indirectly affect the provisions applicable to this
17subchapter made by P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7,
18excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.
19104-188, P.L. 104-191 and P.L. 104-193
apply for Wisconsin purposes at the same
20time as for federal purposes.
AB100-engrossed, s. 2269q 21Section 2269q. 71.22 (4m) (h) of the statutes is amended to read:
AB100-engrossed,1121,1922 71.22 (4m) (h) For taxable years that begin after December 31, 1994, and
23before January 1, 1996, "internal revenue code", for corporations that are subject to
24a tax on unrelated business income under s. 71.26 (1) (a), means the federal internal
25revenue code as amended to December 31, 1994, excluding sections 103, 104 and 110

1of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
2103-66, and as amended by P.L. 104-7, P.L. 104-188, excluding sections 1202, 1204,
31311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and as indirectly
4affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
5P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508,
6P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
7102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
813203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7,
9P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L.
10104-191 and P.L. 104-193
. The internal revenue code applies for Wisconsin
11purposes at the same time as for federal purposes. Amendments to the internal
12revenue code enacted after December 31, 1994, do not apply to this paragraph with
13respect to taxable years beginning after December 31, 1994, and before
14January 1, 1996, except that changes to the internal revenue code made by P.L.
15104-7, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188,
16P.L. 104-191 and P.L. 104-193
, and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L. 104-7. P.L. 104-188, excluding sections
181202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
apply for
19Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed, s. 2269r 20Section 2269r. 71.22 (4m) (i) of the statutes is amended to read:
AB100-engrossed,1122,1821 71.22 (4m) (i) For taxable years that begin after December 31, 1995, and before
22January 1, 1997,
"internal revenue code", for corporations that are subject to a tax
23on unrelated business income under s. 71.26 (1) (a), means the federal internal
24revenue code as amended to December 31, 1995, excluding sections 103, 104 and 110
25of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.

1103-66, and as amended by P.L. 104-188, excluding sections 1123, 1202, 1204, 1311
2and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and as indirectly affected
3in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
4100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
5102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
6102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
713203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7,
8P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188,
9P.L. 104-191 and P.L. 104-193
. The internal revenue code applies for Wisconsin
10purposes at the same time as for federal purposes. Amendments to the internal
11revenue code enacted after December 31, 1995, do not apply to this paragraph with
12respect to taxable years beginning after December 31, 1995, and before January 1,
131997 except that changes to the Internal Revenue Code made by P.L. 104-188,
14excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and
15P.L. 104-193 and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and
171605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 apply for Wisconsin purposes
18at the same time as for federal purposes
.
AB100-engrossed, s. 2269t 19Section 2269t. 71.22 (4m) (j) of the statutes is created to read:
AB100-engrossed,1123,1020 71.22 (4m) (j) For taxable years that begin after December 31, 1996, "Internal
21Revenue Code", for corporations that are subject to a tax on unrelated business
22income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
23to December 31, 1996, excluding sections 103, 104 and 110 of P.L. 102-227, sections
2413113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and sections 1123
25(b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188 and as indirectly affected in

1the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
2100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
3102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
4102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
513203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
7104-188, P.L. 104-191 and P.L. 104-193. The Internal Revenue Code applies for
8Wisconsin purposes at the same time as for federal purposes. Amendments to the
9Internal Revenue Code enacted after December 31, 1996, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 1996.
AB100-engrossed, s. 2270 11Section 2270. 71.22 (8) of the statutes is repealed and recreated to read:
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