AB413-AA3,1,94
71.04
(4) (f) For taxable years beginning after December 31, 2005, if, in any
5taxable year, the number of full-time employees employed by a manufacturer whose
6remaining net income is apportioned as provided under pars. (b) to (d) is less than
790% of the number of full-time employees employed by the manufacturer on the
8effective date of this paragraph .... [revisor inserts date], the manufacturer shall
9apportion its remaining net income as provided under par. (a) for that taxable year.".
AB413-AA3,2,412
71.25
(6) (f) For taxable years beginning after December 31, 2005, if, in any
13taxable year, the number of full-time employees employed by a manufacturer whose
1remaining net income is apportioned as provided under pars. (b) to (d) is less than
290% of the number of full time-employees employed by the manufacturer on the
3effective date of this paragraph .... [revisor inserts date], the manufacturer shall
4apportion its remaining net income as provided under par. (a) for that taxable year.".