AB1, s. 136 25Section 136. 49.685 (6) (b) of the statutes is amended to read:
AB1,71,8
149.685 (6) (b) Reimbursement shall may not be made under this section for any
2blood products or supplies which that are not purchased from or provided by a
3comprehensive hemophilia treatment center, or a source approved by the treatment
4center. Reimbursement shall may not be made under this section for any portion of
5the costs of blood products or supplies which that are payable under any other state
6or
federal program, under any other state-funded health care assistance program,
7as defined by rule promulgated under s. 49.687 (4),
or under any grant, contract and
8any other contractual
, or other arrangement.
AB1, s. 137 9Section 137. 49.687 (title) of the statutes, as affected by 2001 Wisconsin Act
1016
, is amended to read:
AB1,71,12 1149.687 (title) Disease aids; patient requirements; rebate agreements
12cost-saving measures.
AB1, s. 138 13Section 138. 49.687 (4) of the statutes is created to read:
AB1,71,2314 49.687 (4) The department may provide assistance under s. 49.68, 49.683, or
1549.685 to a person only if the person has first applied for assistance under all other
16state-funded health care assistance programs for which the person may be eligible.
17The department shall promulgate a rule defining those other state-funded health
18care assistance programs and, in defining those programs, shall include the medical
19assistance program under subch. IV, the health insurance risk-sharing plan under
20ch. 149, the badger care health care program under s. 49.665, the prescription drug
21assistance for elderly persons program under s. 49.688, and any other state-funded
22health care assistance program under which assistance may be payable for the
23treatment of kidney disease, cystic fibrosis, or hemophilia.
AB1, s. 139 24Section 139. 49.687 (5) of the statutes is created to read:
AB1,72,3
149.687 (5) The department shall promulgate rules to contain the cost of
2assistance provided under ss. 49.68, 49.683, and 49.685. Those rules may include
3managed care requirements.
AB1, s. 140 4Section 140. 49.687 (6) of the statutes is created to read:
AB1,72,105 49.687 (6) If the amounts available under s. 20.435 (4) (e) and (je) are
6insufficient to provide assistance under s. 49.68, 49.683, and 49.685 to all persons
7who are eligible to receive assistance under those sections, the department may
8establish waiting lists for the enrollment of those persons in the programs under
9those sections and may assign priorities to persons who are on those waiting lists
10based on criteria that the department shall promulgate by rule.
AB1, s. 141 11Section 141. 49.688 (9) (b) of the statutes, as created by 2001 Wisconsin Act
1216
, is amended to read:
AB1,72,1713 49.688 (9) (b) A person who is convicted of violating a rule promulgated by the
14department under par. (a) in connection with that person's furnishing of prescription
15drugs under this section is guilty of a Class H felony, except that, notwithstanding
16the maximum fine specified in s. 939.50 (3) (h), the person
may be fined not more than
17$25,000, or imprisoned for not more than 7 years and 6 months, or both.
AB1, s. 142 18Section 142. 49.688 (9) (c) of the statutes, as created by 2001 Wisconsin Act
1916
, is amended to read:
AB1,72,2320 49.688 (9) (c) A person other than a person specified in par. (b) who is convicted
21of violating a rule promulgated by the department under par. (a) may be fined not
22more than $10,000, or imprisoned in the county jail for not more than one year, or
23both.
AB1, s. 143 24Section 143. 49.795 (8) (a) 2. of the statutes, as affected by 2001 Wisconsin Act
2516
, is amended to read:
AB1,73,3
149.795 (8) (a) 2. If the value of the food coupons exceeds $100, but is less than
2$5,000, a person who violates this section may be fined not more than $10,000 or
3imprisoned for not more than 7 years and 6 months or both
is guilty of a Class I felony.
AB1, s. 144 4Section 144. 49.795 (8) (b) 2. of the statutes, as affected by 2001 Wisconsin Act
516
, is amended to read:
AB1,73,96 49.795 (8) (b) 2. If the value of the food coupons exceeds $100, but is less than
7$5,000, a person who violates this section may be fined not more than $10,000 or
8imprisoned for not more than 7 years and 6 months or both
is guilty of a Class H
9felony
.
AB1, s. 145 10Section 145. 49.795 (8) (c) of the statutes, as affected by 2001 Wisconsin Act
1116
, is amended to read:
AB1,73,1412 49.795 (8) (c) For any offense under this section, if the value of the food coupons
13is $5,000 or more, a person who violates this section may be fined not more than
14$250,000 or imprisoned for not more than 30 years or both
is guilty of a Class G felony.
AB1, s. 146 15Section 146. 49.95 (1) of the statutes is renumbered 49.95 (1) (intro.) and
16amended to read:
AB1,73,1917 49.95 (1) (intro.) Any person who, with intent to secure public assistance under
18this chapter, whether for himself or herself or for some other person, wilfully makes
19any false representations may, if is subject to the following penalties:
AB1,73,21 20(a) If the value of the assistance so secured does not exceed $300, the person
21may
be required to forfeit not more than $1,000; if.
AB1,73,24 22(b) If the value of the assistance exceeds $300 but does not exceed $1,000, the
23person may
be fined not more than $250 or imprisoned for not more than 6 months
24or both; if.
AB1,74,3
1(c) If the value of the assistance exceeds $1,000 but does not exceed $2,500,
2$2,000, the person may be fined not more than $500 $10,000 or imprisoned for not
3more than 7 years and 6 9 months or both; and if.
AB1,74,6 4(d) If the value of the assistance exceeds $2,500, be punished as prescribed
5under s. 943.20 (3) (c)
$2,000 but does not exceed $5,000, the person is guilty of a
6Class I felony
.
AB1, s. 147 7Section 147. 49.95 (1) (e) and (f) of the statutes are created to read:
AB1,74,98 49.95 (1) (e) If the value of the assistance exceeds $5,000 but does not exceed
9$10,000, the person is guilty of a Class H felony.
AB1,74,1110 (f) If the value of the assistance exceeds $10,000, the person is guilty of a Class
11G felony.
AB1, s. 148 12Section 148. 50.065 (1) (e) 1. of the statutes is amended to read:
AB1,74,2013 50.065 (1) (e) 1. "Serious crime" means a violation of s. 940.19 (3), 1999 stats.,
14a violation of s. 940.01, 940.02, 940.03, 940.05, 940.12, 940.19 (2), (3), (4), (5) or (6),
15940.22 (2) or (3), 940.225 (1), (2) or (3), 940.285 (2), 940.29, 940.295, 948.02 (1),
16948.025 or 948.03 (2) (a), or a violation of the law of any other state or United States
17jurisdiction that would be a violation of s. 940.19 (3), 1999 stats., or a violation of s.
18940.01, 940.02, 940.03, 940.05, 940.12, 940.19 (2), (3), (4), (5) or (6), 940.22 (2) or (3),
19940.225 (1), (2) or (3), 940.285 (2), 940.29, 940.295, 948.02 (1), 948.025 or 948.03 (2)
20(a) if committed in this state.
AB1, s. 149 21Section 149. 51.15 (12) of the statutes is amended to read:
AB1,74,2522 51.15 (12) Penalty. Whoever signs a statement under sub. (4), (5) or (10)
23knowing the information contained therein to be false may be fined not more than
24$5,000 or imprisoned for not more than 7 years and 6 months or both
is guilty of a
25Class H felony
.
AB1, s. 150
1Section 150. 55.06 (11) (am) of the statutes is amended to read:
AB1,75,52 55.06 (11) (am) Whoever signs a statement under par. (a) knowing the
3information contained therein to be false may be fined not more than $5,000 or
4imprisoned for not more than 7 years and 6 months or both
is guilty of a Class H
5felony
.
AB1, s. 151 6Section 151. 66.0143 of the statutes is created to read:
AB1,75,8 766.0143 Local appeals for exemption from state mandates. (1)
8Definitions. In this section:
AB1,75,99 (a) "Political subdivision" means a city, village, town, or county.
AB1,75,1210 (b) "State mandate" means a state law that requires a political subdivision to
11engage in an activity or provide a service, or to increase the level of its activities or
12services.
AB1,75,15 13(2) Appeals for exemptions. (a) A political subdivision may file a request with
14the department of revenue for a waiver from a state mandate, except for a state
15mandate that is related to any of the following:
AB1,75,1616 1. Health.
AB1,75,1717 2. Safety.
AB1,75,1918 (b) An administrative agency, or the department of revenue, may grant a
19political subdivision a waiver from a state mandate as provided in par. (c).
AB1,76,220 (c) The political subdivision shall specify in its request for a waiver its reason
21for requesting the waiver. Upon receipt of a request for a waiver, the department of
22revenue shall forward the request to the administrative agency which is responsible
23for administrating the state mandate. The agency shall determine whether to grant
24the waiver and shall notify the political subdivision and the department of revenue
25of its decision in writing. If no agency is responsible for administrating the state

1mandate, the department of revenue shall determine whether to grant the waiver
2and shall notify the political subdivision of its decision in writing.
AB1,76,6 3(3) Duration of waivers. A waiver is effective for 4 years. The administrative
4agency may renew the waiver for additional 4-year periods. If a waiver is granted
5by the department of revenue, the department may renew the waiver under this
6subsection.
AB1,76,12 7(4) Evaluation. By July 1, 2004, the department of revenue shall submit a
8report to the governor, and to the appropriate standing committees of the legislature
9under s. 13.172 (3). The report shall specify the number of waivers requested under
10this section, a description of each waiver request, the reason given for each waiver
11request, and the financial effects on the political subdivision of each waiver that was
12granted.
AB1, s. 152 13Section 152. 66.0602 of the statutes is created to read:
AB1,76,14 1466.0602 Limit on operating levy increase. (1) Definitions. In this section:
AB1,76,1715 (a) "Debt levy" means the political subdivision levy for debt service on loans
16under subch. II of ch. 24, bonds issued under s. 67.05, and promissory notes issued
17under s. 67.12 (12), less any revenues that abate the levy.
AB1,76,2018 (b) "Inflation" means the percentage change in the U.S. bureau of labor
19statistics consumer price index for Milwaukee and Racine, all items, all urban
20consumers, or its successor index.
AB1,76,2121 (c) "Municipality" means a city, village, or town.
AB1,76,2222 (d) "Operating levy" means the political subdivision levy, less the debt levy.
AB1,76,2323 (e) "Political subdivision" means a municipality or a county.
AB1,76,2524 (f) "Population" means the number of persons residing in the political
25subdivision as determined by the department of administration under s. 16.96.
AB1,77,3
1(g) "Total levy rate" means the political subdivision purpose levy divided by the
2equalized value of the political subdivision exclusive of any tax incremental district
3value increment.
AB1,77,6 4(2) Limit. Except as provided in sub. (3), no political subdivision whose total
5levy rate is equal to or greater than .001 may increase its operating levy, each year,
6by a percentage that exceeds the sum of all of the following percentages:
AB1,77,87 (a) The increase in inflation from June of the preceding year to June of the
8current year.
AB1,77,109 (b) The percentage increase in population in the political subdivision from the
10preceding year to the current year.
AB1,77,22 11(3) Referendum, exceptions. (a) 1. If the governing body of a political
12subdivision wishes to exceed the operating levy limit otherwise applicable to the
13political subdivision under this section, it shall adopt a resolution to that effect. The
14resolution shall specify the operating levy and the percentage increase in the
15operating levy that the governing body wishes to impose. The governing body shall
16call a special election for the purpose of submitting the resolution to the electors of
17the political subdivision for a referendum on approval or rejection. In lieu of calling
18a special election, the governing body may specify that the referendum be held at the
19next succeeding spring primary or election or September primary or general election
20to be held not earlier than 42 days after the adoption of the resolution of the
21governing body. The governing body shall file the resolution to be submitted to the
22electors as provided in s. 8.37.
AB1,78,523 2. The question submitted at the referendum shall be as follows: "Under state
24law, the operating levy increase for the .... (name of political subdivision), for the tax
25to be imposed for the year .... (year), is limited to ....% (the amount calculated under

1sub. (2)) that results in an operating levy of $.... . Notwithstanding the operating levy
2increase limit, shall the .... (name of political subdivision) be allowed to exceed this
3operating levy increase limit such that the operating levy increase for the year ....
4(year) will be ....% (the amount specified in the governing body's resolution) that
5results in an operating levy of $.... ?"
AB1,78,166 3. Immediately after expiration of the time allowed to file a petition for a
7recount, the clerk of the political subdivision shall certify the results of the
8referendum to the department of revenue. If a petition for a recount is filed, the clerk
9shall make this certification immediately after the recount has been completed and
10the time allowed for filing an appeal has passed or, if appealed, immediately after the
11appeal is decided. A political subdivision may exceed the operating levy increase
12limit otherwise applicable to it under this section in that year such that the operating
13levy increase may not exceed the percentage approved by a majority of those voting
14on the question. The operating levy that results from approval in a referendum shall
15be the base operating levy to which the limit under sub. (2) is applied in the following
16year.
AB1,78,2217 (b) 1. If a political subdivision transfers to another governmental unit
18responsibility for providing any service that the political subdivision provided in the
19preceding year, the operating levy increase limit otherwise applicable under this
20section to the political subdivision in the current year is decreased to reflect the cost
21that the political subdivision would have incurred to provide that service, as
22determined by the department of revenue.
AB1,79,223 2. If a political subdivision increases the services that it provides by adding
24responsibility for providing a service transferred to it from another governmental
25unit in any year, the operating levy increase limit otherwise applicable under this

1section to the political subdivision in the current year is increased to reflect the cost
2of that service, as determined by the department of revenue.
AB1,79,53 (c) This section does not apply to any county in which the operating levy that
4the county may impose under s. 59.605 is less than the operating levy that the county
5may impose under this section.
AB1,79,76 (d) The limitation in this section does not apply to any increase in a political
7subdivision's operating levy that results from complying with a court order.
AB1,79,10 8(4) Notification. Each year, not later than August 15, the department of
9revenue shall notify every political subdivision of the increase in inflation and
10population, as described in sub. (2), that applies to the political subdivision.
AB1, s. 153 11Section 153. 66.0901 (9) (a) of the statutes is amended to read:
AB1,79,1312 66.0901 (9) (a) Notwithstanding sub. (1) (a), in this subsection, "municipality"
13does not include the department of transportation state.
AB1, s. 154 14Section 154. 66.1207 (1) (b) of the statutes is amended to read:
AB1,79,1915 66.1207 (1) (b) Any person who secures or assists in securing dwelling
16accommodations under s. 66.1205 by intentionally making false representations in
17order to receive at least $2,500 but not more than $25,000 in financial assistance for
18which the person would not otherwise be entitled shall be fined not more than
19$10,000 or imprisoned for not more than 3 years or both
is guilty of a Class I felony.
AB1, s. 155 20Section 155. 66.1207 (1) (c) of the statutes is amended to read:
AB1,79,2521 66.1207 (1) (c) Any person who secures or assists in securing dwelling
22accommodations under s. 66.1205 by intentionally making false representations in
23order to receive more than $25,000 in financial assistance for which the person would
24not otherwise be entitled shall be fined not more than $10,000 or imprisoned for not
25more than 7 years and 6 months or both
is guilty of a Class H felony.
AB1, s. 156
1Section 156. 69.24 (1) (intro.) of the statutes is amended to read:
AB1,80,42 69.24 (1) (intro.) Any person who does any of the following shall be fined not
3more than $10,000 or imprisoned for not more than 3 years or both
is guilty of a Class
4I felony
:
AB1, s. 157 5Section 157. 70.47 (18) (a) of the statutes is amended to read:
AB1,80,96 70.47 (18) (a) Whoever with intent to injure or defraud alters, damages,
7removes or conceals any of the items specified under subs. (8) (f) and (17) may be fined
8not more than $1,000 or imprisoned for not more than 3 years or both
is guilty of a
9Class I felony
.
AB1, s. 158 10Section 158. 71.01 (6) (g) of the statutes is repealed.
AB1, s. 159 11Section 159. 71.01 (6) (h) of the statutes is repealed.
AB1, s. 160 12Section 160. 71.01 (6) (i) of the statutes is amended to read:
AB1,81,1613 71.01 (6) (i) For taxable years that begin after December 31, 1993, and before
14January 1, 1995, 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, 1993, excluding sections 103,
17104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203
18(d), and 13215 of P.L. 103-66 and as amended by P.L. 103-296, P.L. 103-337, P.L.
19103-465, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
20section 1311 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206
21and, P.L. 105-277, and P.L. 106-554, and as indirectly affected by P.L. 99-514, P.L.
22100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
23101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and
24110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
2513113, 13150 (d), 13171 (d), 13174, 13203 (d), and 13215 of P.L. 103-66, P.L. 103-296,

1P.L. 103-337, P.L. 103-465, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L.
2104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
3105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554. The Internal Revenue
4Code applies for Wisconsin purposes at the same time as for federal purposes.
5Amendments to the federal Internal Revenue Code enacted after
6December 31, 1993, do not apply to this paragraph with respect to taxable years
7beginning after December 31, 1993, and before January 1, 1995, except that
8changes to the Internal Revenue Code made by P.L. 103-296, P.L. 103-337, P.L.
9103-465, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
10section 1311 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206
11and, P.L. 105-277, and P.L. 106-554, and changes that indirectly affect the
12provisions applicable to this subchapter 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, apply for Wisconsin purposes at the same time
16as for federal purposes.
AB1, s. 161 17Section 161. 71.01 (6) (j) of the statutes is amended to read:
AB1,82,1918 71.01 (6) (j) For taxable years that begin after December 31, 1994, and before
19January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
21Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
22104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L. 103-66, and as amended by P.L. 104-7, P.L. 104-117, P.L. 104-188,
24excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L.
25104-193, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, 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, and
513203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
6104-117, P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
7104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206 and, P.L. 105-277,
8and P.L. 106-554
. The Internal Revenue Code applies for Wisconsin purposes at the
9same time as for federal purposes. Amendments to the federal Internal Revenue
10Code enacted after December 31, 1994, do not apply to this paragraph with respect
11to taxable years beginning after December 31, 1994, and before January 1, 1996,
12except that changes to the Internal Revenue Code made by P.L. 104-7, P.L. 104-117,
13P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L.
14104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L.
15106-554,
and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202,
171204, 1311, 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, apply for Wisconsin purposes at the
19same time as for federal purposes.
AB1, s. 162 20Section 162. 71.01 (6) (k) of the statutes is amended to read:
AB1,83,2221 71.01 (6) (k) For taxable years that begin after December 31, 1995, and before
22January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
23decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
24Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
25104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and

113203 (d) of P.L. 103-66, and as amended by P.L. 104-117, P.L. 104-188, excluding
2sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L.
3104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L.
4106-554
, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
5101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
6102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
7102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
813174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
9104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311, and
101605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
11105-206 and, P.L. 105-277, and P.L. 106-554. The Internal Revenue Code applies
12for Wisconsin purposes at the same time as for federal purposes. Amendments to the
13federal Internal Revenue Code enacted after December 31, 1995, do not apply to this
14paragraph with respect to taxable years beginning after December 31, 1995, and
15before January 1, 1997, except that changes to the Internal Revenue Code made by
16P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 , and 1605 of
17P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206
18and, P.L. 105-277, and P.L. 106-554, and changes that indirectly affect the
19provisions applicable to this subchapter made by P.L. 104-117, P.L. 104-188,
20excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191,
21P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206 and , P.L. 105-277, and P.L.
22106-554,
apply for Wisconsin purposes at the same time as for federal purposes.
AB1, s. 163 23Section 163. 71.01 (6) (L) of the statutes is amended to read:
AB1,84,2524 71.01 (6) (L) For taxable years that begin after December 31, 1996, and before
25January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear

1decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
3104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
4(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311 , and 1605 (d) of P.L.
5104-188, and as amended by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277
6and, P.L. 106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L.
7107-16
, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
8101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
9102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
10102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
12104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
14105-34, P.L. 105-206, P.L. 105-277 and, P.L. 106-36, P.L. 106-554, and P.L. 107-16,
15excluding section 431 of P.L. 107-16
. The Internal Revenue Code applies for
16Wisconsin purposes at the same time as for federal purposes. Amendments to the
17federal Internal Revenue Code enacted after December 31, 1996, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 1996, and
19before January 1, 1998, except that changes to the Internal Revenue Code made by
20P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277 and , P.L. 106-36, P.L. 106-554,
21and P.L. 107-16, excluding section 431 of P.L. 107-16,
and changes that indirectly
22affect the provisions applicable to this subchapter made by P.L. 105-33, P.L. 105-34,
23P.L. 105-206, P.L. 105-277 and, P.L. 106-36, P.L. 106-554, and P.L. 107-16,
24excluding section 431 of P.L. 107-16,
apply for Wisconsin purposes at the same time
25as for federal purposes.
AB1, s. 164
1Section 164. 71.01 (6) (m) of the statutes is amended to read:
AB1,86,42 71.01 (6) (m) For taxable years that begin after December 31, 1997, and before
3January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311 , and 1605 (d) of P.L.
8104-188, and as amended by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36
9and, P.L. 106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section
10431 of P.L. 107-16
, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
11100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
12101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
13102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
14(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
15103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
16(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
17105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36 and, P.L.
18106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
19107-16
. The Internal Revenue Code applies for Wisconsin purposes at the same time
20as for federal purposes. Amendments to the federal Internal Revenue Code enacted
21after December 31, 1997, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 1997, and before January 1, 1999, except that
23changes to the Internal Revenue Code made by P.L. 105-178, P.L. 105-206, P.L.
24105-277, P.L. 106-36 and, P.L. 106-170, P.L. 106-554, P.L. 106-573, and P.L.
25107-16, excluding section 431 of P.L. 107-16,
and changes that indirectly affect the

1provisions applicable to this subchapter made by P.L. 105-178, P.L. 105-206, P.L.
2105-277, P.L. 106-36 and, P.L. 106-170, P.L. 106-554, P.L. 106-573, and P.L.
3107-16, excluding section 431 of P.L. 107-16,
apply for Wisconsin purposes at the
4same time as for federal purposes.
AB1, s. 165 5Section 165. 71.01 (6) (n) of the statutes is amended to read:
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