LRB-3797/1
JK:jld&kmg:kjf
2001 - 2002 LEGISLATURE
September 19, 2001 - Introduced by Representative Gard, cosponsored by Senator
Burke, by request of Department of Revenue. Referred to Joint committee on
Finance.
AB506,2,2
1An Act to repeal 71.01 (6) (g), 71.22 (4) (g), 71.22 (4m) (e), 71.26 (2) (b) 7., 71.34
2(1g) (g) and 71.42 (2) (f);
to amend 71.01 (6) (h), 71.01 (6) (i), 71.01 (6) (j), 71.01
3(6) (k), 71.01 (6) (L), 71.01 (6) (m), 71.01 (6) (n), 71.01 (6) (o), 71.01 (7r), 71.22
4(4) (h), 71.22 (4) (i), 71.22 (4) (j), 71.22 (4) (k), 71.22 (4) (L), 71.22 (4) (m), 71.22
5(4) (n), 71.22 (4) (o), 71.22 (4m) (f), 71.22 (4m) (g), 71.22 (4m) (h), 71.22 (4m) (i),
671.22 (4m) (j), 71.22 (4m) (k), 71.22 (4m) (L), 71.22 (4m) (m), 71.26 (2) (b) 8.,
771.26 (2) (b) 9., 71.26 (2) (b) 10., 71.26 (2) (b) 11., 71.26 (2) (b) 12., 71.26 (2) (b)
813., 71.26 (2) (b) 14., 71.26 (2) (b) 15., 71.26 (3) (y), 71.34 (1g) (h), 71.34 (1g) (i),
971.34 (1g) (j), 71.34 (1g) (k), 71.34 (1g) (L), 71.34 (1g) (m), 71.34 (1g) (n), 71.34
10(1g) (o), 71.365 (1m), 71.42 (2) (g), 71.42 (2) (h), 71.42 (2) (i), 71.42 (2) (j), 71.42
11(2) (k), 71.42 (2) (L), 71.42 (2) (m), 71.42 (2) (n) and 71.45 (2) (a) 13.; and
to
12create 71.01 (6) (p), 71.22 (4) (p), 71.22 (4m) (n), 71.26 (2) (b) 16., 71.34 (1g) (p)
1and 71.42 (2) (o) of the statutes;
relating to: references to the Internal Revenue
2Code for income and franchise tax purposes.
Analysis by the Legislative Reference Bureau
This bill adopts, for income tax and franchise tax purposes, the changes to the
federal Internal Revenue Code made by Public Laws 106-200; 106-230; 106-554,
excluding sections related to environmental remediation costs and corporate
donations to computer technology; and 106-573.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB506, s. 1
3Section
1. 71.01 (6) (g) of the statutes is repealed.
AB506, s. 2
4Section
2. 71.01 (6) (h) of the statutes is amended to read:
AB506,3,145
71.01
(6) (h) For taxable years that begin after December 31, 1992, and before
6January 1, 1994, 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, 1992, excluding sections 103,
9104
, and 110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections
1013101 (a) and (c) 1, 13113, 13150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
11103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
12105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162 and 165 of P.L.
13106-554, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
14101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
15102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
16102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113,
113150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
104-188, excluding section 1311
2of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554,
3excluding sections 162 and 165 of P.L. 106-554. The Internal Revenue Code applies
4for Wisconsin purposes at the same time as for federal purposes. Amendments to the
5federal Internal Revenue Code enacted after December 31, 1992, do not apply to this
6paragraph with respect to taxable years beginning after December 31, 1992, and
7before January 1, 1994, except that changes to the Internal Revenue Code made by
8P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
9105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
10and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
11to this subchapter made by P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding
12section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277,
and P.L.
13106-554 excluding sections 162 and 165 of P.L. 106-554, apply for Wisconsin
14purposes at the same time as for federal purposes.
AB506, s. 3
15Section
3. 71.01 (6) (i) of the statutes is amended to read:
AB506,4,2116
71.01
(6) (i) For taxable years that begin after December 31, 1993, and before
17January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
18decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
19Internal Revenue Code as amended to December 31, 1993, excluding sections 103,
20104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203
21(d)
, and 13215 of P.L.
103-66 and as amended by P.L.
103-296, P.L.
103-337, P.L.
22103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
23section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 24and, P.L.
105-277,
and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
25and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
1P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
2P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203
4(d)
, and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
5excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
7and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal
8Revenue Code applies for Wisconsin purposes at the same time as for federal
9purposes. Amendments to the federal Internal Revenue Code enacted after
10December 31, 1993, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1993, and before January 1, 1995, except that
12changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
13103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
14section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 15and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
16and changes that indirectly affect the provisions applicable to this subchapter made
17by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
18104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
19104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
20sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
21as for federal purposes.
AB506, s. 4
22Section
4. 71.01 (6) (j) of the statutes is amended to read:
AB506,6,223
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
24January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
25decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
1Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
2104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
313203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
4excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
5104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding
6sections 162 and 165 of P.L. 106-554, and as indirectly affected by P.L.
99-514, P.L.
7100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
8101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104
, and
9110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1013113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
11103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
121202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
13P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165
14of P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes at the
15same time as for federal purposes. Amendments to the federal Internal Revenue
16Code enacted after December 31, 1994, do not apply to this paragraph with respect
17to taxable years beginning after December 31, 1994, and before January 1, 1996,
18except that changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-117,
19P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
20104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
21106-554, excluding sections 162 and 165 of P.L. 106-554, and changes that indirectly
22affect the provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-117,
23P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
24104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L.
1106-554, excluding sections 162 and 165 of P.L. 106-554, apply for Wisconsin
2purposes at the same time as for federal purposes.
AB506, s. 5
3Section
5. 71.01 (6) (k) of the statutes is amended to read:
AB506,7,84
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
5January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
8104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
913203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
10sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
12106-554, excluding sections 162 and 165 of P.L. 106-554, and as indirectly affected
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.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
15sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
16excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66,
17P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
18excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191,
19P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277, and P.L.
20106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal Revenue
21Code applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the federal Internal Revenue Code enacted after
23December 31, 1995, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1995, and before January 1, 1997, except that
25changes to the Internal Revenue Code made by P.L.
104-117, P.L.
104-188, excluding
1sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
2104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
3106-554, excluding sections 162 and 165 of P.L. 106-554, and changes that indirectly
4affect the provisions applicable to this subchapter made by P.L.
104-117, P.L.
5104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
6104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
7and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply for
8Wisconsin purposes at the same time as for federal purposes.
AB506, s. 6
9Section
6. 71.01 (6) (L) of the statutes is amended to read:
AB506,8,1110
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
11January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
12decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
13Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
14104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
15(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
16104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 17and, P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
18and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
19P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
20P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605
24(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
25105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections 162
1and 165 of P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes
2at the same time as for federal purposes. Amendments to the federal Internal
3Revenue Code enacted after December 31, 1996, do not apply to this paragraph with
4respect to taxable years beginning after December 31, 1996, and before
5January 1, 1998, except that changes to the Internal Revenue Code made by P.L.
6105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554,
7excluding sections 162 and 165 of P.L. 106-554, and changes that indirectly affect the
8provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
9105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections 162
10and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time as for federal
11purposes.
AB506, s. 7
12Section
7. 71.01 (6) (m) of the statutes is amended to read:
AB506,9,1513
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
14January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
15decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
16Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
17104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
18(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
19104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 20and, P.L.
106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and
21P.L. 106-573, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
22P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508,
23P.L.
102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
24102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2513174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
1104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
3105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
4P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The
5Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
6purposes. Amendments to the federal Internal Revenue Code enacted after
7December 31, 1997, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 1997, and before January 1, 1999, except that
9changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, excluding sections 162 and
11165 of P.L. 106-554, and P.L. 106-573 and changes that indirectly affect the
12provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
13105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, excluding sections 162 and
14165 of P.L. 106-554, and P.L. 106-573 apply for Wisconsin purposes at the same time
15as for federal purposes.
AB506, s. 8
16Section
8. 71.01 (6) (n) of the statutes is amended to read:
AB506,9,2517
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
18January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
21104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
22(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
23104-188, and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L.
24106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573, and as
25indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
1101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
2102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605
6(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-230,
8P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The
9Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
10purposes. Amendments to the federal Internal Revenue Code enacted after
11December 31, 1998, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 1998, and before January 1, 2000, except that
13changes to the Internal Revenue Code made by P.L.
106-36 and, P.L.
106-170, P.L.
14106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
15106-573 and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554,
17excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 apply for Wisconsin
18purposes at the same time as for federal purposes.
AB506, s. 9
19Section
9. 71.01 (6) (o) of the statutes is amended to read:
AB506,11,2020
71.01
(6) (o) For taxable years that begin after December 31, 1999,
and before
21January 1, 2001, for natural persons and fiduciaries, except fiduciaries of nuclear
22decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
23Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
24104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
25(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
1104-188, and as amended by P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding
2sections 162 and 165 of P.L. 106-554, and P.L. 106-573, and as indirectly affected by
3P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
4P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
5sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
6excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66,
7P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
9104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-200, P.L. 106-230, P.L. 106-554,
11excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The Internal
12Revenue Code applies for Wisconsin purposes at the same time as for federal
13purposes. Amendments to the federal Internal Revenue Code enacted after
14December 31, 1999, do not apply to this paragraph with respect to taxable years
15beginning after December 31, 1999
, and before January 1, 2001, except that changes
16to the Internal Revenue Code made by P.L. 106-200, P.L. 106-230, P.L. 106-554,
17excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 and changes that
18indirectly affect the provisions applicable to this subchapter made by P.L. 106-200,
19P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
20106-573 apply for Wisconsin purposes at the same time as for federal purposes.
AB506, s. 10
21Section
10. 71.01 (6) (p) of the statutes is created to read:
AB506,12,1522
71.01
(6) (p) For taxable years that begin after December 31, 2000, for natural
23persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
24reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
25as amended to December 31, 2000, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
3and sections 162 and 165 of P.L.
106-554, and as indirectly affected by P.L.
99-514,
4P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
5P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104,
6and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
8103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
91123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
10104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
11106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, and P.L.
106-573. The Internal Revenue Code applies
13for Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal Internal Revenue Code enacted after December 31, 2000, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 2000.
AB506, s. 11
16Section
11. 71.01 (7r) of the statutes is amended to read:
AB506,12,2417
71.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
18or depreciation, "Internal Revenue Code" means either the federal Internal Revenue
19Code as amended to December 31,
1999 2000, or the federal Internal Revenue Code
20in effect for the taxable year for which the return is filed, except that property that,
21under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year
221986 under the Internal Revenue Code as amended to December 31, 1980, shall
23continue to be depreciated under the Internal Revenue Code as amended to
24December 31, 1980.
AB506, s. 12
25Section
12. 71.22 (4) (g) of the statutes is repealed.
AB506, s. 13
1Section
13. 71.22 (4) (h) of the statutes is amended to read:
AB506,14,42
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
3(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
4December 31, 1992, and before January 1, 1994, means the federal Internal
5Revenue Code as amended to December 31, 1992, excluding sections 103, 104
, and
6110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and
7(c) 1, 13113, 13150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
103-465, P.L.
8104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
9105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
10indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
11100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
12(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
13101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
14excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
15103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174
, and
1613203 of P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
17104-188, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding
18sections 162 and 165 of P.L. 106-554. The Internal Revenue Code applies for
19Wisconsin purposes at the same time as for federal purposes. Amendments to the
20federal Internal Revenue Code enacted after December 31, 1992, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 1992, and
22before January 1, 1994, except that changes to the Internal Revenue Code made by
23P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
24105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
25and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
1to this subchapter made by P.L.
103-66, P.L.
103-465., P.L.
104-188, excluding
2section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277,
and P.L.
3106-554, excluding sections 162 and 165 of P.L. 106-554, apply for Wisconsin
4purposes at the same time as for federal purposes.
AB506, s. 14
5Section
14. 71.22 (4) (i) of the statutes is amended to read:
AB506,15,136
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
8December 31, 1993, and before January 1, 1995, means the federal Internal
9Revenue Code as amended to December 31, 1993, excluding sections 103, 104
, and
10110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and
1113215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465,
12P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
13of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206
and, P.L.
14105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
15indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
16100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
17(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
18101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
19excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
20103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and 13215
21of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding
22section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
23104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
24106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal Revenue
25Code applies for Wisconsin purposes at the same time as for federal purposes.
1Amendments to the federal Internal Revenue Code enacted after
2December 31, 1993, do not apply to this paragraph with respect to taxable years
3beginning after December 31, 1993, and before January 1, 1995, except that
4changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
5103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
6section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 7and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, 8and changes that indirectly affect the provisions applicable to this subchapter made
9by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
10104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
12sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
13as for federal purposes.
AB506, s. 15
14Section
15. 71.22 (4) (j) of the statutes is amended to read:
AB506,16,1915
71.22
(4) (j) 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, 1994, and before January 1, 1996, means the federal Internal
18Revenue Code as amended to December 31, 1994, excluding sections 103, 104
, and
19110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
20of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
211204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
22105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
23106-554, and as indirectly affected in the provisions applicable to this subchapter
24by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
25(2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
1100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
2102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
6104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
7106-554, excluding sections 162 and 165 of P.L. 106-554. 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
10December 31, 1994, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1994, and before January 1, 1996, except that
12changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
13sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
14105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
15and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
16to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
171311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
18105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162 and 165 of P.L.
19106-554, apply for Wisconsin purposes at the same time as for federal purposes.
AB506, s. 16
20Section
16. 71.22 (4) (k) of the statutes is amended to read:
AB506,18,221
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
22(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
23December 31, 1995, and before January 1, 1997, means the federal Internal
24Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
25110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
1of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
21311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
3P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165
4of P.L. 106-554, and as indirectly affected in the provisions applicable to this
5subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
6(B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008
7(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
8101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
9102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
11104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, 13P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
14Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
15purposes. Amendments to the federal Internal Revenue Code enacted after
16December 31, 1995, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 1995, and before January 1, 1997, except that
18changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
191123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
20105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding
21sections 162 and 165 of P.L. 106-554, and changes that indirectly affect the
22provisions applicable to this subchapter made by P.L.
104-188, excluding sections
231123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
24105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
1sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
2as for federal purposes.
AB506, s. 17
3Section
17. 71.22 (4) (L) of the statutes is amended to read:
AB506,19,64
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
6December 31, 1996, and before January 1, 1998, means the federal Internal
7Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
8110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
9103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
10and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277
and, P.L.
11106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
12indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
13100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
14(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
15101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
16excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
17103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
18103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
19excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
20104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 21P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
22Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the federal Internal Revenue Code enacted after
24December 31, 1996, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1996, and before January 1, 1998, except that
1changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
2105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections 162
3and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
4to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 5P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply
6for Wisconsin purposes at the same time as for federal purposes.
AB506, s. 18
7Section
18. 71.22 (4) (m) of the statutes is amended to read:
AB506,20,118
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
9(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
10December 31, 1997, and before January 1, 1999, means the federal Internal
11Revenue Code as amended to December 31, 1997, excluding sections 103, 104
, and
12110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
13103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
14and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36
and, P.L.
15106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
16106-573, and as indirectly affected in the provisions applicable to this subchapter
17by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
18(2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
19100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
20102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
24104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
25105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, excluding
1sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The Internal Revenue Code
2applies for Wisconsin purposes at the same time as for federal purposes.
3Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
4do not apply to this paragraph with respect to taxable years beginning after
5December 31, 1997, and before January 1, 1999, except that changes to the Internal
6Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, 7P.L.
106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
8106-573 and changes that indirectly affect the provisions applicable to this
9subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
10106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
11106-573 apply for Wisconsin purposes at the same time as for federal purposes.
AB506, s. 19
12Section
19. 71.22 (4) (n) of the statutes is amended to read:
AB506,21,1513
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
14(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
15December 31, 1998, and before January 1, 2000, means the federal Internal
16Revenue Code as amended to December 31, 1998, excluding sections 103, 104
, and
17110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
18103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
19and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554,
20excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573, and as indirectly
21affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
22P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and
23823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
24101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
25103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
1sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
2103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
31123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
4104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
5106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
6165 of P.L. 106-554, and P.L. 106-573. The Internal Revenue Code applies for
7Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 1998, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 1998, and
10before January 1, 2000, except that changes to the Internal Revenue Code made by
11P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554, excluding sections 162
12and 165 of P.L. 106-554, and P.L. 106-573 and changes that indirectly affect the
13provisions applicable to this subchapter made by P.L.
106-36 and, P.L.
106-170, P.L.
14106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
15106-573 apply for Wisconsin purposes at the same time as for federal purposes.
AB506, s. 20
16Section
20. 71.22 (4) (o) of the statutes is amended to read:
AB506,22,1917
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
18(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
19December 31, 1999,
and before January 1, 2001, means the federal Internal Revenue
20Code as amended to December 31, 1999, excluding sections 103, 104
, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 22and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
23amended by P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and
24165 of P.L. 106-554, and P.L. 106-573, 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, P.L.
103-66, excluding sections 13113, 13150
5(d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
6103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
71311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
8105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
9P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
10106-554, and P.L. 106-573. The Internal Revenue Code applies for Wisconsin
11purposes at the same time as for federal purposes. Amendments to the federal
12Internal Revenue Code enacted after December 31, 1999, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 1999
, and
14before January 1, 2001, except that changes to the Internal Revenue Code made by
15P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
16106-554, and P.L. 106-573 and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L. 106-554,
18excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 apply for Wisconsin
19purposes at the same time as for federal purposes.
AB506, s. 21
20Section
21. 71.22 (4) (p) of the statutes is created to read:
