AB133-SSA1, s. 1673e 18Section 1673e. 71.01 (6) (f) of the statutes is amended to read:
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, s. 1673f 16Section 1673f. 71.01 (6) (g) of the statutes is amended to read:
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, s. 1673g 16Section 1673g. 71.01 (6) (h) of the statutes is amended to read:
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, s. 1673h 16Section 1673h. 71.01 (6) (i) of the statutes is amended to read:
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, s. 1673i 21Section 1673i. 71.01 (6) (j) of the statutes is amended to read:
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, s. 1673j 24Section 1673j. 71.01 (6) (k) of the statutes is amended to read:
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, s. 1673k 4Section 1673k. 71.01 (6) (L) of the statutes is amended to read:
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, s. 1673L 4Section 1673L. 71.01 (6) (m) of the statutes is amended to read:
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, s. 1673m 3Section 1673m. 71.01 (6) (n) of the statutes is created to read:
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, s. 1673n 21Section 1673n. 71.01 (7r) of the statutes is amended to read:
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, s. 1673p 6Section 1673p. 71.01 (8g) of the statutes is amended to read:
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, s. 1673r 9Section 1673r. 71.01 (8m) of the statutes is amended to read:
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, s. 1674 12Section 1674. 71.01 (16) of the statutes is amended to read:
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, s. 1674e 22Section 1674e. 71.02 (1) of the statutes is amended to read:
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, s. 1674m 21Section 1674m. 71.03 (1) of the statutes is amended to read:
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, s. 1674t 18Section 1674t. 71.03 (2) (a) 1. of the statutes is amended to read:
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, s. 1675b 12Section 1675b. 71.04 (4) (a) of the statutes is created to read:
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, s. 1675c 17Section 1675c. 71.04 (4) (b) of the statutes is created to read:
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, s. 1675d 22Section 1675d. 71.04 (4) (c) of the statutes is created to read:
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, s. 1676 25Section 1676. 71.04 (5) (intro.) of the statutes is amended to read:
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, s. 1677 3Section 1677. 71.04 (6) (intro.) of the statutes is amended to read:
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, s. 1678 6Section 1678. 71.04 (7) (d) of the statutes is amended to read:
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, s. 1679 16Section 1679. 71.04 (7) (dc) of the statutes is created to read:
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, s. 1680 21Section 1680. 71.04 (7) (dg) of the statutes is created to read:
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, s. 1681 24Section 1681. 71.04 (7) (dn) of the statutes is created to read:
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.
AB133-SSA1,829,1312 4. The purchaser of intangible property is billed for the purchase of the
13intangible property at a location in this state.
AB133-SSA1,829,1514 5. The taxpayer is not subject to income tax in the state in which the intangible
15property is used but the taxpayer's commercial domicile is in this state.
AB133-SSA1, s. 1682 16Section 1682. 71.04 (7) (dr) of the statutes is created to read:
AB133-SSA1,829,2017 71.04 (7) (dr) 1. For taxable years beginning after December 31, 1999, receipts
18from a service are attributed to the state where the purchaser of the service received
19the benefit of the service. The benefit of a service is received in this state if any of
20the following applies:
AB133-SSA1,829,2121 a. The service relates to real property that is located in this state.
AB133-SSA1,829,2322 b. The service relates to tangible personal property that is located in this state
23at the time that the service is received.
AB133-SSA1,829,2424 c. The service is provided to a person who is located in this state.
AB133-SSA1,829,2525 d. The service is provided to a person doing business in this state.
AB133-SSA1,830,1
1e. The service is performed at a location in this state.
AB133-SSA1,830,102 2. If the purchaser of a service receives the benefit of a service in more than one
3state, the receipts from the performance of the service are included in the numerator
4of the sales factor under par. (a) according to the portion of the service received in this
5state. If the state where a purchaser received the benefit of a service cannot be
6determined, the benefit of a service is received in the state where the purchaser, in
7the regular course of the purchaser's business, ordered the service. If the state where
8a purchaser ordered a service cannot be determined, the benefit of the service is
9received in the state where the purchaser, in the regular course of the purchaser's
10business, receives a bill for the service.
AB133-SSA1,830,1411 3. If the taxpayer is not subject to income tax in the state in which the benefit
12of the service is received, the benefit of the service is received in this state to the
13extent that the taxpayer's employes or representatives performed services from a
14location in this state.
AB133-SSA1, s. 1682b 15Section 1682b. 71.04 (7) (ds) of the statutes is created to read:
AB133-SSA1,830,1916 71.04 (7) (ds) 1. For taxable years beginning after December 31, 1999, the gate
17receipts from professional sporting events are attributed to the state in which the
18taxpayer's sports facility is located. Gate receipts include the taxpayer's in-state
19gate receipts and the taxpayer's share of out-of-state gate receipts.
AB133-SSA1,830,2520 2. For taxable years beginning after December 31, 1999, radio and television
21receipts received by the taxpayer from a professional sports association contract with
22a communications network are attributed to this state in proportion to the number
23of events held in this state in which the taxpayer's team is a participant and that are
24related to the contract compared to the total number of events in which the
25taxpayer's team is a participant and that are related to the contract.
AB133-SSA1, s. 1682c
1Section 1682c. 71.04 (7) (dt) of the statutes is created to read:
AB133-SSA1,831,52 71.04 (7) (dt) 1. For taxable years beginning after December 31, 1999, the gross
3receipts from radio and television broadcasting, including advertising revenue, are
4attributed to this state in proportion to the audience in this state as compared to the
5total audience.
AB133-SSA1,831,86 2. For taxable years beginning after December 31, 1999, the gross receipts from
7newspapers and magazines, including advertising revenue, are attributed to this
8state in proportion to the circulation in this state as compared to the total circulation.
AB133-SSA1, s. 1682d 9Section 1682d. 71.04 (7) (dw) of the statutes is created to read:
AB133-SSA1,831,1410 71.04 (7) (dw) 1. Except as provided in subds. 2. and 3., if a person doing
11business in this state and outside this state owns a business that is subject to
12apportionment under sub. (4) or s. 71.25 (6) and a business that is subject to
13apportionment under sub. (8), the person shall apportion income as provided under
14sub. (4) or s. 71.25 (6).
AB133-SSA1,831,2315 2. A person who has filed a tax return and who has reported income on the
16return as apportioned under subd. 1 may request permission from the department
17to use an alternative apportionment method in the next taxable year, if the person
18receives at least 50% of the person's total gross receipts in a taxable year from a
19business described under sub. (8) (c). If the department grants permission to a
20person to use an alternative apportionment method under this subdivision, the
21person may not use the alternative method, and shall apportion income under subd.
221., if the person receives less than 50% of the person's total gross receipts in a taxable
23year from a business described under sub. (8) (c).
AB133-SSA1,832,3
13. The department may require that a person who is subject to apportionment
2under this subsection use an alternative apportionment method to accurately reflect
3income that is attributable to this state.
AB133-SSA1, s. 1682m 4Section 1682m. 71.04 (8) (title) of the statutes is amended to read:
AB133-SSA1,832,65 71.04 (8) (title) Railroads, financial organizations telecommunications
6companies
and public utilities.
AB133-SSA1, s. 1682n 7Section 1682n. 71.04 (8) (a) of the statutes is amended to read:
AB133-SSA1,832,138 71.04 (8) (a) "Financial organization", as used in this section, means any bank,
9trust company, savings bank, industrial bank, land bank, safe deposit company,
10private banker, savings and loan association, credit union, cooperative bank, small
11loan company, sales finance company, investment company, brokerage house,
12underwriter or any type of insurance company. This paragraph does not apply to
13taxable years beginning after December 31, 1999.
AB133-SSA1, s. 1682p 14Section 1682p. 71.04 (8) (c) of the statutes is amended to read:
AB133-SSA1,832,2115 71.04 (8) (c) The net business income of railroads, sleeping car companies, car
16line companies, financial organizations, telecommunications companies and public
17utilities requiring apportionment shall be apportioned pursuant to rules of the
18department of revenue, but the income taxed is limited to the income derived from
19business transacted and property located within the state. For taxable years
20beginning after December 31, 1999, the net business income of financial
21organizations shall be apportioned under s. 71.25 (9d).
AB133-SSA1, s. 1682r 22Section 1682r. 71.04 (10) of the statutes is amended to read:
AB133-SSA1,833,823 71.04 (10) Department may waive factor. Where, in the case of any nonresident
24individual or nonresident estate or trust engaged in business within and without the
25state of Wisconsin and required to apportion its income as provided in this section,

1it shall be shown to the satisfaction of the department of revenue that the use of any
2one of the 3 factors provided under sub. (4) gives an unreasonable or inequitable final
3average ratio because of the fact that such nonresident individual or nonresident
4estate or trust does not employ, to any appreciable extent in its trade or business in
5producing the income taxed, the factors made use of in obtaining such ratio, this
6factor may, with the approval of the department of revenue, be omitted in obtaining
7the final average ratio which is to be applied to the remaining net income. This
8subsection does not apply to taxable years beginning after December 31, 2002.
AB133-SSA1, s. 1683 9Section 1683. 71.05 (1) (c) 2. of the statutes is amended to read:
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