AB133-SSA1-SA1-SA1,3,99 3. On all taxable income exceeding $10,000, 6.5%.
AB133-SSA1-SA1-SA1, s. 8 10Section 8. 71.06 (2) (g) of the statutes is created to read:
AB133-SSA1-SA1-SA1,3,1211 71.06 (2) (g) For joint returns, for taxable years beginning after December 31,
121999:
AB133-SSA1-SA1-SA1,3,1313 1. On all taxable income from $0 to $20,770, 4.77%.
AB133-SSA1-SA1-SA1,3,1414 2. On all taxable income exceeding $20,77, 6.5%.
AB133-SSA1-SA1-SA1, s. 9 15Section 9. 71.06 (2) (h) of the statutes is created to read:
AB133-SSA1-SA1-SA1,3,1716 71.06 (2) (h) For married persons filing separately, for taxable years beginning
17after December 31, 1999:
AB133-SSA1-SA1-SA1,3,1818 1. On all taxable income from $0 to $10,380, 4.77%.
AB133-SSA1-SA1-SA1,3,1919 2. On all taxable income exceeding $10,380, 6.5%.
AB133-SSA1-SA1-SA1, s. 10 20Section 10. 71.06 (2e) of the statutes is amended to read:
AB133-SSA1-SA1-SA1,4,1221 71.06 (2e) Bracket indexing. For taxable years beginning after December 31,
221998, and before January 1, 2000, the maximum dollar amount in each tax bracket,
23and the corresponding minimum dollar amount in the next bracket, under subs. (1m)
24and (1n) and (2) (c) L (d), (e) and (f), and for taxable years beginning after December
2531, 1999, the maximum dollar amount in each tax bracket, and the corresponding

1minimum dollar amount in the next bracket, under subs. (1p) and (2) (g) and (h),
shall
2be increased each year by a percentage equal to the percentage change between the
3U.S. consumer price index for all urban consumers, U.S. city average, for the month
4of August of the previous year and the U.S. consumer price index for all urban
5consumers, U.S. city average, for the month of August of the year before the previous
6year
1997, as determined by the federal department of labor. Each amount that is
7revised under this subsection shall be rounded to the nearest multiple of $10 if the
8revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5,
9such an amount shall be increased to the next higher multiple of $10. The
10department of revenue shall annually adjust the changes in dollar amounts required
11under this subsection and incorporate the changes into the income tax forms and
12instructions.
AB133-SSA1-SA1-SA1, s. 11 13Section 11. 71.06 (2m) of the statutes is amended to read:
AB133-SSA1-SA1-SA1,4,1714 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p) or (2) changes
15during a taxable year, the taxpayer shall compute the tax for that taxable year by the
16methods applicable to the federal income tax under section 15 of the internal revenue
17code.
AB133-SSA1-SA1-SA1, s. 12 18Section 12. 71.06 (2s) (b) of the statutes is amended to read:
AB133-SSA1-SA1-SA1,5,619 71.06 (2s) (b) For taxable years beginning after December 31, 1997, and before
20January 1, 1999,
with respect to nonresident individuals, including individuals
21changing their domicile into or from this state, the tax brackets under subs. (1m) and
22(2) (c) and (d) shall be multiplied by a fraction, the numerator of which is Wisconsin
23adjusted gross income and the denominator of which is federal adjusted gross
24income. In this paragraph, for married persons filing separately "adjusted gross
25income" means the separate adjusted gross income of each spouse, and for married

1persons filing jointly "adjusted gross income" means the total adjusted gross income
2of both spouses. If an individual and that individual's spouse are not both domiciled
3in this state during the entire taxable year, the tax brackets under subs. (1m) and
4(2) (c) and (d) on a joint return shall be multiplied by a fraction, the numerator of
5which is their joint Wisconsin adjusted gross income and the denominator of which
6is their joint federal adjusted gross income.
AB133-SSA1-SA1-SA1, s. 13 7Section 13. 71.06 (2s) (c) of the statutes is created to read:
AB133-SSA1-SA1-SA1,5,208 71.06 (2s) (c) For taxable years beginning after December 31, 1998, and before
9January 1, 2000, with respect to nonresident individuals, including individuals
10changing their domicile into or from this state, the tax brackets under subs. (1n) and
11(2) (e) and (f) shall be multiplied by a fraction, the numerator of which is Wisconsin
12adjusted gross income and the denominator of which is federal adjusted gross
13income. In this paragraph, for married persons filing separately "adjusted gross
14income" means the separate adjusted gross income of each spouse, and for married
15persons filing jointly "adjusted gross income" means the total adjusted gross income
16of both spouses. If an individual and that individual's spouse are not both domiciled
17in this state during the entire taxable year, the tax brackets under subs. (1n) and (2)
18(e) and (f) on a joint return shall be multiplied by a fraction, the numerator of which
19is their joint Wisconsin adjusted gross income and the denominator of which is their
20joint federal adjusted gross income.
AB133-SSA1-SA1-SA1, s. 14 21Section 14. 71.06 (2s) (d) of the statutes is created to read:
AB133-SSA1-SA1-SA1,6,922 71.06 (2s) (d) For taxable years beginning after December 31, 1999, with
23respect to nonresident individuals, including individuals changing their domicile
24into or from this state, the tax brackets under subs. (1p) and (2) (g) and (h) shall be
25multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income

1and the denominator of which is federal adjusted gross income. In this paragraph,
2for married persons filing separately "adjusted gross income" means the separate
3adjusted gross income of each spouse, and for married persons filing jointly "adjusted
4gross income" means the total adjusted gross income of both spouses. If an individual
5and that individual's spouse are not both domiciled in this state during the entire
6taxable year, the tax brackets under subs. (1p) and (2) (g) and (h) on a joint return
7shall be multiplied by a fraction, the numerator of which is their joint Wisconsin
8adjusted gross income and the denominator of which is their joint federal adjusted
9gross income.".
AB133-SSA1-SA1-SA1,6,11 102. Page 201, line 7: delete the material beginning with that line and ending
11with page 202, line 23 and substitute:
AB133-SSA1-SA1-SA1,6,12 12" Section 1716p. 71.07 (9) (b) 1. of the statutes is amended to read:
AB133-SSA1-SA1-SA1,6,1813 71.07 (9) (b) 1. Subject For taxable years beginning before January 1, 1998,
14subject
to the limitations under this subsection and except as provided in subd. 2.,
15a claimant may claim as a credit against, but not to exceed the amount of, taxes under
16s. 71.02, 10% of the first $2,000 of property taxes or rent constituting property taxes,
17or 10% of the first $1,000 of property taxes or rent constituting property taxes of a
18married person filing separately.
AB133-SSA1-SA1-SA1, s. 1716r 19Section 1716r. 71.07 (9) (b) 3. of the statutes is created to read:
AB133-SSA1-SA1-SA1,7,220 71.07 (9) (b) 3. For taxable years beginning after December 31, 1998, subject
21to the limitations under this subsection, a claimant may claim as a credit against,
22but not to exceed the amount of, taxes under s. 71.02, 12% of the first $2,500 of
23property taxes or rent constituting property taxes, or 12% of the first $1,250 of

1property taxes or rent constituting property taxes of a married person filing
2separately.".
AB133-SSA1-SA1-SA1,7,3 33. Page 203, line 13: delete lines 13 to 15.
AB133-SSA1-SA1-SA1,7,4 44. Page 209, line 3: delete lines 3 to 19.
AB133-SSA1-SA1-SA1,7,5 55. Page 209, line 22: delete lines 22 and 23.
AB133-SSA1-SA1-SA1,7,6 66. Page 947, line 4: delete "shall" and substitute "may not".
AB133-SSA1-SA1-SA1,7,8 77. Page 947, line 7: delete "on July 1, 2000" and substitute "before July 1,
82001".
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