AB133-SSA1,808,246
66.945
(10) Adoption of master plan for region. The master plan shall be
7made with the general purpose of guiding and accomplishing a coordinated, adjusted
8and harmonious development of the region which will, in accordance with existing
9and future needs, best promote public health, safety, morals, order, convenience,
10prosperity or the general welfare, as well as efficiency and economy in the process
11of development. The regional planning commission may adopt the master plan as
12a whole by a single resolution, or, as the work of making the whole master plan
13progresses, may by resolution adopt a part or parts thereof, any such part to
14correspond
generally with one or more of the
functional subdivisions of the subject
15matter of the plan elements specified in s. 66.0295. The resolution shall refer
16expressly to the maps, plats, charts, programs and descriptive and explanatory
17matter, and other matters intended by the regional planning commission to form the
18whole or any part of the plan, and the action taken shall be recorded on the adopted
19plan or part thereof by the identifying signature of the chairperson of the regional
20planning commission and a copy of the plan or part thereof shall be certified to the
21legislative bodies of the local governmental units within the region. The purpose and
22effect of adoption of the master plan shall be solely to aid the regional planning
23commission and the local governments and local government officials comprising the
24region in the performance of their functions and duties.
AB133-SSA1,809,92
67.05
(6m) Hearing and referendum in technical college districts. (intro.)
3Prior Unless sub. (7) (k) applies, prior to the adoption of an initial resolution under
4sub. (1), the technical college district board shall adopt a resolution stating its
5intention to borrow money for the purposes specified in s. 38.16 (2) and setting a date,
6time and place for a public hearing on the resolution adopted under this subsection
7which shall be held within 30 days after its adoption. The technical college district
8secretary immediately shall publish a copy of the resolution adopted under this
9subsection as a class 1 notice, under ch. 985.
AB133-SSA1,809,1311
67.05
(7) (k) Subsection (6m) does not apply to an initial resolution adopted by
12a technical college district board to purchase or construct a facility to be used as an
13applied technology center to which s. 38.15 (3) (c) applies.
AB133-SSA1,809,2315
67.12
(12) (a) Any municipality may issue promissory notes as evidence of
16indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
17limited to paying any general and current municipal expense, and refunding any
18municipal obligations, including interest on them. Each note, plus interest if any,
19shall be repaid within 10 years after the original date of the note, except that notes
20issued under this section for purposes of ss.
145.245 (12m), 281.58
and, 281.59
,
21281.595, 281.60 and 281.61, or to raise funds to pay a portion of the capital costs of
22a metropolitan sewerage district, shall be repaid within 20 years after the original
23date of the note.
AB133-SSA1,810,3
167.12
(12) (k) Paragraph (e) 5. does not apply to borrowing by a technical college
2district board to purchase or construct a facility to be used as an applied technology
3center if s. 38.15 (3) (c) applies.
AB133-SSA1,810,95
69.22
(1) (c)
Twelve Thirteen dollars
and 40 cents for issuing a copy of a birth
6certificate,
$1.40 of which shall be forwarded to the state treasurer as provided in
7sub. (1m) and credited to the appropriation under s. 20.435 (5) (jk) and $7 of which
8shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the
9appropriations under s. 20.433 (1) (g) and (h).
AB133-SSA1, s. 1649s
10Section 1649s. 69.22 (1) (c) of the statutes, as affected by 1999 Wisconsin Act
11.... (this act), is repealed and recreated to read:
AB133-SSA1,810,1412
69.22
(1) (c) Twelve dollars for issuing a copy of a birth certificate, $7 of which
13shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the
14appropriations under s. 20.433 (1) (g) and (h).
AB133-SSA1,810,1616
69.30
(1) (am) "Family care district" has the meaning given in s. 46.2805 (5).
AB133-SSA1,810,2418
69.30
(2) A financial institution, state agency, county department, Wisconsin
19works agency
or, service office
or family care district or an employe of a financial
20institution, state agency, county department, Wisconsin works agency
or, service
21office
or family care district is not subject to s. 69.24 (1) (a) for copying a certified copy
22of a vital record for use by the financial institution, state agency, county department,
23Wisconsin works agency
or, service office
or family care district, including use under
24s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".
AB133-SSA1,811,15
170.11
(2) Municipal property and property of certain districts, exception. 2Property owned by any county, city, village, town, school district, technical college
3district, public inland lake protection and rehabilitation district, metropolitan
4sewerage district, municipal water district created under s. 198.22, joint local water
5authority created under s. 66.0735,
family care district under s. 46.2895 or town
6sanitary district; lands belonging to cities of any other state used for public parks;
7land tax-deeded to any county or city before January 2; but any residence located
8upon property owned by the county for park purposes which is rented out by the
9county for a nonpark purpose shall not be exempt from taxation. Except as to land
10acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after
11August 17, 1961, to any such governmental unit or for its benefit while the grantor
12or others for his or her benefit are permitted to occupy the land or part thereof in
13consideration for the conveyance. Leasing the property exempt under this
14subsection, regardless of the lessee and the use of the leasehold income, does not
15render that property taxable.
AB133-SSA1,811,1817
70.11
(35) Cultural and architectural landmarks. Property described in s.
18234.935 (1)
, 1997 stats.
AB133-SSA1,812,220
70.32
(1g) In addition to the factors set out in sub. (1), the assessor shall
21consider the effect on the value of the property of any zoning ordinance under s.
2259.692, 61.351 or 62.231, any conservation easement under s. 700.40, any
23conservation restriction under an agreement with the federal government and any
24restrictions under ch. 91.
Beginning with the property tax assessments as of
25January 1, 2000, the assessor may not consider the effect on the value of the property
1of any federal income tax credit that is extended to the property owner under section
242 of the Internal Revenue Code. AB133-SSA1,812,104
71.01
(1g) "Commercial domicile" means the location of a trade or business
5from which the trade or business is principally managed in the United States,
6regardless of whether the trade or business is organized under the laws of a foreign
7country, the commonwealth of Puerto Rico or any territory or possession of the
8United States. The location of the taxpayer's trade or business at which the greatest
9number of the taxpayer's employes work or are regularly connected, as of the last day
10of the taxable year, is rebuttably presumed to be the taxpayer's commercial domicile.
AB133-SSA1,812,1612
71.01
(5r) "Intangible property" includes patents, copyrights, trademarks,
13trade names, service names, service marks, logos, franchises, licenses, plans,
14specifications, blueprints, processes, techniques, formulas, designs, layouts,
15patterns, drawings, manuals, customer lists, contracts, technical know-how and
16trade secrets. "Intangible property" does not include securities.
AB133-SSA1,813,1519
71.01
(6) (f) For taxable years that begin after December 31, 1990, and before
20January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear
21decommissioning trust or reserve funds, "
internal revenue code Internal Revenue
22Code" means the federal
internal revenue code
Internal Revenue Code as amended
23to December 31, 1990, and as amended by P.L.
102-90, P.L.
102-227, P.L.
102-486,
24P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34,
25P.L. 105-206 and P.L. 105-277, and as indirectly affected by P.L.
99-514, P.L.
1100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
2101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66, P.L.
3104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and
4P.L. 105-277. The
internal revenue code Internal Revenue Code applies for
5Wisconsin purposes at the same time as for federal purposes. Amendments to the
6federal
internal revenue code Internal Revenue Code enacted after
7December 31, 1990, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 1990, and before January 1, 1992, except that
9changes to the
internal revenue code Internal Revenue Code made by P.L.
102-90,
10P.L.
102-227, P.L.
102-486, P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
11104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that
12indirectly affect the federal
internal revenue code
Internal Revenue Code made by
13P.L.
102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66, P.L.
104-188, excluding section
141311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277, apply for
15Wisconsin purposes at the same time as for federal purposes.
AB133-SSA1,814,1517
71.01
(6) (g) For taxable years that begin after December 31, 1991, and before
18January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "
internal revenue code Internal Revenue
20Code" means the federal
internal revenue code
Internal Revenue Code as amended
21to December 31, 1991, excluding sections 103, 104 and 110 of P.L.
102-227, and as
22amended by P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a)
23and (c) 1, 13171 and 13174 of P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
24104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected
25by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
1P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
2sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
3excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66, P.L.
104-188,
4excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L.
5105-277. The
internal revenue code Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes. Amendments to the federal
7internal revenue code Internal Revenue Code enacted after December 31, 1991, do
8not apply to this paragraph with respect to taxable years beginning after
9December 31, 1991, and before January 1, 1993, except that changes to the
internal
10revenue code Internal Revenue Code made by P.L.
102-318, P.L.
102-486, P.L.
11103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L.
12105-206 and P.L. 105-277 and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L.
102-318, P.L.
102-486, P.L.
103-66, P.L.
14104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and
15P.L. 105-277, apply for Wisconsin purposes at the same time as for federal purposes.
AB133-SSA1,815,1517
71.01
(6) (h) For taxable years that begin after December 31, 1992, and before
18January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "
internal revenue code Internal Revenue
20Code" means the federal
internal revenue code
Internal Revenue Code as amended
21to December 31, 1992, excluding sections 103, 104 and 110 of P.L.
102-227, and as
22amended by P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
2313174 and 13203 of P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311
24of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as indirectly
25affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
1101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
2excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
3103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203
4of P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34,
5P.L. 105-206 and P.L. 105-277. The
internal revenue code Internal Revenue Code 6applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the federal
internal revenue code Internal Revenue Code enacted
8after December 31, 1992, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1992, and before January 1, 1994, except that
10changes to the
internal revenue code Internal Revenue Code made by P.L.
103-66,
11P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34,
12P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L.
103-66, P.L.
103-465, P.L.
104-188,
14excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L.
15105-277, apply for Wisconsin purposes at the same time as for federal purposes.
AB133-SSA1,816,2017
71.01
(6) (i) For taxable years that begin after December 31, 1993, and before
18January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "
internal revenue code Internal Revenue
20Code" means the federal
internal revenue code
Internal Revenue Code as amended
21to December 31, 1993, excluding sections 103, 104 and 110 of P.L.
102-227 and
22sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
103-66 and
23as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding
24section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
25104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as
1indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
2101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, 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, 13203
5(d) and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
6excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
7104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L.
8105-277. The
internal revenue code Internal Revenue Code applies for Wisconsin
9purposes at the same time as for federal purposes. Amendments to the federal
10internal revenue code Internal Revenue Code enacted after December 31, 1993, do
11not apply to this paragraph with respect to taxable years beginning after
12December 31, 1993, and before January 1, 1995, except that changes to the
internal
13revenue code Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
14103-465, 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, P.L.
104-193 and, P.L.
105-34, P.L.
16105-206 and P.L. 105-277 and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
18104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
19104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34,
P.L. 105-206 and P.L.
20105-277, apply for Wisconsin purposes at the same time as for federal purposes.
AB133-SSA1,817,2322
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
23January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
24decommissioning trust or reserve funds, "
internal revenue code Internal Revenue
25Code" means the federal
internal revenue code
Internal Revenue Code as amended
1to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
102-227 and
2sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and as
3amended by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1202, 1204,
41311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L.
5105-206 and P.L. 105-277, and as indirectly affected by P.L.
99-514, P.L.
100-203,
6P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
7P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
8102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
9(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
10103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1202, 1204, 1311
11and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193 and
, P.L.
105-34, P.L. 105-206
12and P.L. 105-277. The
internal revenue code
Internal Revenue Code applies for
13Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal
internal revenue code Internal Revenue Code enacted after
15December 31, 1994, do not apply to this paragraph with respect to taxable years
16beginning after December 31, 1994, and before January 1, 1996, except that
17changes to the
internal revenue code Internal Revenue Code made by P.L.
104-7, P.L.
18104-117, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188,
19P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277 and
20changes that indirectly affect the provisions applicable to this subchapter made by
21P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605
22of P.L.
104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L.
23105-277, apply for Wisconsin purposes at the same time as for federal purposes.
AB133-SSA1,819,3
171.01
(6) (k) For taxable years that begin after December 31, 1995, and before
2January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "
internal revenue code Internal Revenue
4Code" means the federal
internal revenue code
Internal Revenue Code as amended
5to December 31, 1995, excluding sections 103, 104 and 110 of P.L.
102-227 and
6sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and as
7amended by P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
8and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33
and, P.L.
105-34,
9P.L. 105-206 and P.L. 105-277, and as indirectly affected by P.L.
99-514, P.L.
10100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
11101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104 and
12110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1313113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
14103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
151123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
16105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277. The
internal revenue code 17Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
18purposes. Amendments to the federal
internal revenue code Internal Revenue Code 19enacted after December 31, 1995, do not apply to this paragraph with respect to
20taxable years beginning after December 31, 1995, and before January 1, 1997,
21except that changes to the
internal revenue code
Internal Revenue Code made by P.L.
22104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
23104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and
24P.L. 105-277 and changes that indirectly affect the provisions applicable to this
25subchapter made by P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204,
11311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
2105-34, P.L. 105-206 and P.L. 105-277, apply for Wisconsin purposes at the same
3time as for federal purposes.
AB133-SSA1,820,35
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
6January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "
internal revenue code Internal Revenue
8Code" means the federal
internal revenue code
Internal Revenue Code as amended
9to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
102-227, sections
1013113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and sections 1123 (b),
111202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as amended by P.L.
105-33 12and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected by P.L.
1399-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
14101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections
15103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
16sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
17103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
18excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
19104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277.
20The
internal revenue code Internal Revenue Code applies for Wisconsin purposes at
21the same time as for federal purposes. Amendments to the federal
internal revenue
22code Internal Revenue Code enacted after December 31,
1996, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1996, and
24before January 1, 1998, except that changes to the Internal Revenue Code made by
25P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that
1indirectly affect the provisions applicable to this subchapter made by P.L.
105-33 2and, P.L.
105-34, P.L. 105-206 and P.L. 105-277 apply for Wisconsin purposes at the
3same time as for federal purposes.
AB133-SSA1,821,25
71.01
(6) (m) For taxable years that begin after December 31, 1997,
and before
6January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
8Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
9104 and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203
10(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
11104-188,
and as amended by P.L. 105-178, P.L. 105-206 and P.L. 105-277, and as
12indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
14102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
15102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
17104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605
18(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L.
19105-178, P.L. 105-206 and P.L. 105-277. The Internal Revenue Code applies for
20Wisconsin purposes at the same time as for federal purposes. Amendments to the
21federal Internal Revenue Code enacted after December 31, 1997, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 1997
, and
23before January 1, 1999, except that changes to the Internal Revenue Code made by
24P.L. 105-178, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the
1provisions applicable to this subchapter made by P.L. 105-178, P.L. 105-206 and P.L.
2105-277 apply for Wisconsin purposes at the same time as for federal purposes.
AB133-SSA1,821,204
71.01
(6) (n) For taxable years that begin after December 31, 1998, for natural
5persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
7as amended to December 31, 1998, excluding sections 103, 104 and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and
9sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as
10indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
11101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
12102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
13102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
15104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605
16(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
17105-178, P.L.
105-206 and P.L.
105-277. 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, 1998, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1998.
AB133-SSA1,822,522
71.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
23or depreciation, "
internal revenue code Internal Revenue Code" means either the
24federal
internal revenue code Internal Revenue Code as amended to December 31,
251997 1998, or the federal
internal revenue code Internal Revenue Code in effect for
1the taxable year for which the return is filed, except that property that, under s. 71.02
2(2) (d) 12., 1985 stats., is required to be depreciated for taxable year 1986 under the
3internal revenue code Internal Revenue Code as amended to December 31, 1980,
4shall continue to be depreciated under the
internal revenue code Internal Revenue
5Code as amended to December 31, 1980.
AB133-SSA1,822,87
71.01
(8g) "Member" does not include a member of a limited liability company
8treated as a corporation under s. 71.22
(1) (1g).
AB133-SSA1,822,1110
71.01
(8m) "Partner" does not include a partner of a publicly traded
11partnership treated as a corporation under s. 71.22
(1) (1g).
AB133-SSA1,822,2113
71.01
(16) "Wisconsin taxable income" of natural persons means Wisconsin
14adjusted gross income less the Wisconsin standard deduction,
less the personal
15exemption described under s. 71.05 (23), with losses, depreciation, recapture of
16benefits, offsets, depletion, deductions, penalties, expenses and other negative
17income items determined according to the manner that income is or would be
18allocated, except that the negative income items on individual or separate returns
19for net rents and other net returns which are marital property attributable to the
20investment, rental, licensing or other use of nonmarital property shall be allocated
21to the owner of the property.
AB133-SSA1,823,2023
71.02
(1) For the purpose of raising revenue for the state and the counties,
24cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
25all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
1decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
2natural person residing within the state or by his or her personal representative in
3case of death, and trusts
administered resident within the state; by every
4nonresident natural person and trust of this state, upon such income as is derived
5from property located or business transacted within the state including, but not
6limited by enumeration, income derived from a limited partner's distributive share
7of partnership income, income derived from a limited liability company member's
8distributive share of limited liability company income, the state lottery under ch.
9565, any multijurisdictional lottery under ch. 565 if the winning lottery ticket or
10lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this
11state or from the department, winnings from a casino or bingo hall that is located in
12this state and that is operated by a Native American tribe or band and pari-mutuel
13wager winnings or purses under ch. 562, and also by every nonresident natural
14person upon such income as is derived from the performance of personal services
15within the state, except as exempted under s. 71.05 (1) to (3). Every natural person
16domiciled in the state shall be deemed to be residing within the state for the purposes
17of determining liability for income taxes and surtaxes. A single-owner entity that
18is disregarded as a separate entity under section
7701 of the Internal Revenue Code
19is disregarded as a separate entity under this chapter, and its owner is subject to the
20tax on the entity's income.
AB133-SSA1,824,1722
71.03
(1) Definition. In this section, "gross income" means all income, from
23whatever source derived and in whatever form realized, whether in money, property
24or services, which is not exempt from Wisconsin income taxes. "Gross income"
25includes, but is not limited to, the following items: compensation for services,
1including salaries, wages and fees, commissions and similar items; gross income
2derived from business; interest; rents; royalties; dividends; alimony and separate
3maintenance payments; annuities; income from life insurance and endowment
4contracts; pensions; income from discharge of indebtedness; distributive shares of
5partnership gross income except distributive shares of the income of publicly traded
6partnerships treated as corporations under s. 71.22
(1) (1g); distributive shares of
7limited liability company gross income except distributive shares of the income of
8limited liability companies treated as corporations under s. 71.22
(1) (1g); income in
9respect of a decedent; and income from an interest in an estate or trust. "Gross
10income" from a business or farm consists of the total gross receipts without reduction
11for cost of goods sold, expenses or any other amounts. The gross rental amounts
12received from rental properties are included in gross income without reduction for
13expenses or any other amounts. "Gross income" from the sale of securities, property
14or other assets consists of the gross selling price without reduction for the cost of the
15assets, expenses of sale or any other amounts. "Gross income" from an annuity,
16retirement plan or profit sharing plan consists of the gross amount received without
17reduction for the employe's contribution to the annuity or plan.
AB133-SSA1,825,1419
71.03
(2) (a) 1. Every
natural person domiciled in this state during the entire
20taxable year having gross income of $5,200 or more if under 65 years of age, or $5,700
21or more if 65 years of age or over, or $7,040 or more if the natural person files as a
22head of household, and every married person who files jointly and is domiciled in this
23state during the entire taxable year having gross income during the year when the
24joint gross income of the married person and his or her spouse is $7,200 or more if
25both are under 65 years of age; $7,700 or more if one spouse is under 65 years of age
1and the other spouse is 65 years of age or over; or $8,200 or more if both are 65 years
2of age or over; and every married person who files separately and is domiciled in this
3state during the entire taxable year and has gross income of $3,420 or more. The
4department of revenue shall annually adjust the dollar amounts of the filing
5requirements so as to reflect changes in the standard deduction, the rates under s.
671.06 or the exemption under s. 71.07 (8) (a) individual domiciled in this state during
7the entire taxable year who has a gross income at or above a threshold amount which
8shall be determined annually by the department of revenue. The threshold amounts
9shall be determined for categories of individuals based on filing status and age, and
10shall include categories for single individuals; individuals who file as a head of
11household; married couples who file jointly; and married persons who file separately.
12The department of revenue shall establish a threshold amount for each category of
13individual at an amount at which no individual in that category whose gross income
14is below that amount has a state income tax liability.
AB133-SSA1, s. 1675
15Section
1675. 71.04 (4) of the statutes is renumbered 71.04 (4) (intro) and
16amended to read:
AB133-SSA1,826,1117
71.04
(4) Nonresident allocation and apportionment formula. (intro.)
18Nonresident individuals and nonresident estates and trusts engaged in business
19within and without the state shall be taxed only on such income as is derived from
20business transacted and property located within the state. The amount of such
21income attributable to Wisconsin may be determined by an allocation and separate
22accounting thereof, when the business of such nonresident individual or nonresident
23estate or trust within the state is not an integral part of a unitary business, but the
24department of revenue may permit an allocation and separate accounting in any case
25in which it is satisfied that the use of such method will properly reflect the income
1taxable by this state. In all cases in which allocation and separate accounting is not
2permissible, the determination shall be made in the following manner: for all
3businesses except
financial organizations telecommunications companies, public
4utilities, railroads, sleeping car companies and car line companies there shall first
5be deducted from the total net income of the taxpayer the part thereof (less related
6expenses, if any) that follows the situs of the property or the residence of the
7recipient.
The Except as provided under s. 71.25 (9d) and (9g), the remaining net
8income shall be apportioned to
Wisconsin this state by use of
an apportionment
9fraction composed of a sales factor representing 50% of the fraction, a property factor
10representing 25% of the fraction and a payroll factor representing 25% of the
11fraction. the following:
AB133-SSA1,826,1613
71.04
(4) (a) For taxable years beginning after December 31, 2000, and before
14January 1, 2002, an apportionment fraction composed of a sales factor under sub. (7)
15representing 63% of the fraction, a property factor under sub. (5) representing 18.5%
16of the fraction and a payroll factor under sub. (6) representing 18.5% of the fraction.
AB133-SSA1,826,2118
71.04
(4) (b) For taxable years beginning after December 31, 2001, and before
19January 1, 2003, an apportionment fraction composed of a sales factor under sub. (7)
20representing 85% of the fraction, a property factor under sub. (5) representing 7.5%
21of the fraction and a payroll factor under sub. (6) representing 7.5% of the fraction.
AB133-SSA1,826,2423
71.04
(4) (c) For taxable years beginning after December 31, 2002, an
24apportionment fraction composed of the sales factor under sub. (7).
AB133-SSA1,827,2
171.04
(5) Property factor. (intro.) For purposes of sub. (4)
and for taxable
2years beginning before January 1, 2003:
AB133-SSA1,827,54
71.04
(6) Payroll factor. (intro.) For purposes of sub. (4)
and for taxable years
5beginning before January 1, 2003:
AB133-SSA1,827,157
71.04
(7) (d) Sales, other than sales of tangible personal property, are in this
8state if the income-producing activity is performed in this state. If the
9income-producing activity is performed both in and outside this state the sales shall
10be divided between those states having jurisdiction to tax such business in
11proportion to the direct costs of performance incurred in each such state in rendering
12this service. Services performed in states which do not have jurisdiction to tax the
13business shall be deemed to have been performed in the state to which compensation
14is allocated by sub. (6).
This paragraph does not apply to taxable years beginning
15after December 31, 1999.
AB133-SSA1,827,2017
71.04
(7) (dc) For taxable years beginning after December 31, 1999, sales,
18rents, royalties, and other income from real property, and the receipts from the lease
19or rental of tangible personal property, are attributed to the state in which the
20property is located.
AB133-SSA1,828,222
71.04
(7) (dg) For taxable years beginning after December 31, 1999, receipts
23from the lease or rental of moving property including but not limited to motor
24vehicles, rolling stock, aircraft, vessels, or mobile equipment are included in the
1numerator of the sales factor under par. (a) to the extent that the property is used
2in this state. The use of moving property in this state is determined as follows:
AB133-SSA1,828,83
1. The use of a motor vehicle or rolling stock in this state is determined by
4multiplying the gross receipts from the lease or rental of the motor vehicle or rolling
5stock by a fraction having as a numerator the number of miles traveled within this
6state by the motor vehicle or rolling stock while leased or rented in the taxable year
7and having as a denominator the total number of miles traveled by the motor vehicle
8or rolling stock while leased or rented in the taxable year.
AB133-SSA1,828,139
2. The use of an aircraft in this state is determined by multiplying the gross
10receipts from the lease or rental of the aircraft by a fraction having as a numerator
11the number of landings of the aircraft in this state while leased or rented in the
12taxable year and having as a denominator the total number of landings of the aircraft
13while leased or rented in the taxable year.
AB133-SSA1,828,1914
3. The use of a vessel or mobile equipment in this state is determined by
15multiplying the gross receipts from the lease or rental of the vessel or mobile
16equipment by a fraction having as a numerator the number of days that the vessel
17or mobile equipment is in this state while leased or rented in the taxable year and
18having as a denominator the total number of days that the vessel or mobile
19equipment is leased or rented in the taxable year.
AB133-SSA1,828,2320
4. If the taxpayer does not know the location of moving property while such
21property is leased or rented in the taxable year, the moving property is used in the
22state in which such property is located at the time the lessee or renter takes
23possession of the property.
AB133-SSA1,829,3
171.04
(7) (dn) For taxable years beginning after December 31, 1999, gross
2royalties and gross income received for the use of intangible property are attributed
3to this state if any of the following occurs:
AB133-SSA1,829,64
1. The purchaser of intangible property uses the intangible property in the
5production, fabrication or manufacturing of a product that is sold to a customer who
6is located in this state.
AB133-SSA1,829,97
2. The purchaser of intangible property uses the intangible property in the
8printing or publication of materials that are sold to a customer who is located in this
9state.
AB133-SSA1,829,1110
3. The purchaser of intangible property uses the intangible property in the
11operation of a trade or business at a location in this state.