SB40-CSA1,903,95
2. No credit may be claimed under this subsection unless the claimant submits
6with the claimant's return a form, as prescribed by the department of revenue, that
7verifies that the claimant has entered into a contract with a community
8rehabilitation program and that the program has received payment from the
9claimant for work provided by the program, consistent with par. (b).
SB40-CSA1,903,1710
3. Partnerships, limited liability companies, and tax-option corporations may
11not claim the credit under this subsection, but the eligibility for, and the amount of,
12the credit are based on their payment of amounts under par. (b). A partnership,
13limited liability company, or tax-option corporation shall compute the amount of
14credit that each of its partners, members, or shareholders may claim and shall
15provide that information to each of them. Partners, members of limited liability
16companies, and shareholders of tax-option corporations may claim the credit in
17proportion to their ownership interests.
SB40-CSA1,903,1918
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
19s. 71.28 (4), applies to the credit under this subsection.
SB40-CSA1,903,2521
71.07
(6e) (a) 2. a. An individual who had served on active duty in the U.S.
22armed forces or in forces incorporated as part of the U.S. armed forces
,; who was a
23resident of this state at the time of entry into that active service
, or who had been a
24resident of this state for any consecutive 5-year period after entry into that active
25duty service; and who, while a resident of this state, died while on active duty.
SB40-CSA1,904,112
71.07
(6e) (a) 2. b. An individual who had served on active duty under
3honorable conditions in the U.S. armed forces or in forces incorporated as part of the
4U.S. armed forces; who was a resident of this state at the time of entry into that active
5service
; who was at least 65 years of age at the time of his or her death or would have
6been 65 years of age at the close of the year in which the death occurred or who had
7been a resident of this state for any consecutive 5-year period after entry into that
8active duty service; who was a resident of this state at the time of his or her death;
9and who had
either a service-connected disability rating of 100 percent under
38
10USC 1114 or
1134 or a 100 percent disability rating based on individual
11unemployability.
SB40-CSA1,904,1813
71.07
(6e) (a) 2. c. An individual who had served in the national guard or a
14reserve component of the U.S. armed forces
,; who was a resident of this state at the
15time of entry into that service
, or who had been a resident of this state for any
16consecutive 5-year period after entry into that service; and who, while a resident of
17this state, died in the line of duty while on active or inactive duty for training
18purposes.
SB40-CSA1, s. 1990sg
19Section 1990sg. 71.07 (6e) (a) 3. (intro.) of the statutes is amended to read:
SB40-CSA1,904,2220
71.07
(6e) (a) 3. (intro.) "Eligible veteran" means an individual
who is at least
2165 years of age and who is verified by the department of veterans affairs as meeting
22all of the following conditions:
SB40-CSA1,905,3
171.07
(6e) (a) 3. b. Was a resident of this state at the time of entry into that
2active service
or had been a resident of this state for any consecutive 5-year period
3after entry into that service.
SB40-CSA1,905,75
71.07
(6e) (a) 3. d. Has
either a service-connected disability rating of 100
6percent under
38 USC 1114 or
1134 or a 100 percent disability rating based on
7individual unemployability.
SB40-CSA1,905,169
71.07
(6e) (a) 3e. "Individual unemployability" means a condition under which
10a veteran has a service-connected disability rating of either 60 percent under
38
11USC 1114 or
1134 or two or more service-connected disability conditions where one
12condition has at least a 40 percent scheduler rating and the combined scheduler
13rating for all conditions is at least 70 percent, and has an administrative adjustment
14added to his or her service-connected disability, due to individual unemployability,
15such that the federal Department of Veterans Affairs rates the veteran 100 percent
16disabled.
SB40-CSA1,906,218
71.08
(1) Imposition. (intro.) If the tax imposed on a natural person, married
19couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
20ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd),
(3c), (3e), (3m),
21(3n),
(3p), (3s), (3t), (3w), (5b), (5d), (5e), (6), (6e), and (9e), 71.28 (1dd), (1de), (1di),
22(1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47 (1dd), (1de),
23(1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and subchs. VIII
24and IX and payments to other states under s. 71.07 (7), is less than the tax under this
25section, there is imposed on that natural person, married couple filing jointly, trust
1or estate, instead of the tax under s. 71.02, an alternative minimum tax computed
2as follows:
SB40-CSA1,906,44
71.10
(4) (cn) Biodiesel fuel production credit under s. 71.07 (3h).
SB40-CSA1,906,66
71.10
(4) (es) Community rehabilitation program credit under s. 71.07 (5k).
SB40-CSA1,906,88
71.10
(4) (gc)
Ethanol and biodiesel fuel pump credit under s. 71.07 (5j).
SB40-CSA1,906,1010
71.10
(4) (gxx) Electronic medical records credit under s. 71.07 (5i).
SB40-CSA1,906,1912
71.10
(4) (i) The total of claim of right credit under s. 71.07 (1), farmland
13preservation credit under subch. IX, homestead credit under subch. VIII, farmland
14tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
1571.07 (2fd),
dairy manufacturing facility investment credit under s. 71.07 (3p), film
16production services credit under s. 71.07 (5f) (b) 2., veterans and surviving spouses
17property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w),
18earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09,
19and taxes withheld under subch. X.
SB40-CSA1,906,2521
71.10
(5) (g)
Tax return. The secretary of revenue shall provide a place for the
22designations under this subsection on the individual income tax return and
, on forms
23printed by the department of revenue, the secretary shall highlight that place on the
24return by a symbol chosen by the department of revenue that relates to endangered
25resources.
SB40-CSA1,907,62
71.10
(5e) (g)
Tax return. The secretary of revenue shall provide a place for the
3designations under this subsection on the individual income tax return, and
, on
4forms printed by the department of revenue, the secretary shall highlight that place
5on the return by a symbol chosen by the department that relates to a football
6stadium, as defined in s. 229.821 (6).
SB40-CSA1,907,118
71.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
9(2dj), (2dL), (2dm), (2ds), (2dx), (3g),
(3h), (3n),
(3p), (3s), (3t), (3w),
(5b), (5e), (5f),
10(5g),
and (5h)
, (5i), (5j), and (5k) and passed through to partners shall be added to the
11partnership's income.
SB40-CSA1,909,2215
71.22
(4) (n) 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, 1998, and before January 1, 2000, means the federal Internal
18Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
19110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
20103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
21and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
22sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
23107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
24107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of P.L.
25108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
1108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422,
2847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101,
3105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
4P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
5as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
6P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
7821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
8101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
9excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
10103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
11103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
12excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
13104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
14105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
15162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
16107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
17107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
18108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and 19P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and
20910 of P.L.
108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as
21it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,
22and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal
23Revenue Code applies for Wisconsin purposes at the same time as for federal
24purposes. Amendments to the federal Internal Revenue Code enacted after
25December 31, 1998, do not apply to this paragraph with respect to taxable years
1beginning after December 31, 1998, and before January 1, 2000, except that
2changes to the Internal Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
3106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
4excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
5101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121,
6excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
7316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
8211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
9109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
10(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
11811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
12applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
15(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
16section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
17and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 18244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
19excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
20(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
21of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
22purposes.
SB40-CSA1,912,1824
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
2Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
3102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 4and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
5amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
6106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
7P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of
8P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
9excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
10109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
11316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
12211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
13109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
141329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
15(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
16109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
17indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
18100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
19(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
20101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
21excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
22103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
23103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
24excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
25104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
1105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
2162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
3107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
4101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
5107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
6108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311,
7excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
8108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
9of P.L.
108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
101323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
11excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
12(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
13of P.L. 109-280. The Internal Revenue Code applies for Wisconsin purposes at the
14same time as for federal purposes. Amendments to the federal Internal Revenue
15Code enacted after December 31, 1999, do not apply to this paragraph with respect
16to taxable years beginning after December 31, 1999, and before January 1, 2003,
17except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
18106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
19excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
20107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
21107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
22202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
23P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
24and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
25and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
11309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
2109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
3(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
4811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
5applicable to this subchapter made by P.L.
106-230, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
7107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
8101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
9107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
10108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311,
11excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
12108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
13of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
141323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
15excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
16(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
17of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
18purposes.
SB40-CSA1,915,820
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
21(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
22December 31, 2002, and before January 1, 2004, means the federal Internal Revenue
23Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
24102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
25sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
1sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
2section sections 101
and 301 (a) of P.L.
107-147, and as amended by P.L.
108-27,
3excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
4109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
5108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
6403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
7337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L.
8109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
91329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
10(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
11109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 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.
105-178, P.L.
105-206, P.L.
21105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
22162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
23107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section 24sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
25P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
1108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201
2of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
3307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
4201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
5P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
61326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
7101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
8of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280.
9The Internal Revenue Code applies for Wisconsin purposes at the same time as for
10federal purposes. Amendments to the federal Internal Revenue Code enacted after
11December 31, 2002, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 2002, and before January 1, 2004, except that changes
13to the Internal Revenue Code made by P.L.
108-27, excluding sections 106, 201, and
14202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
15excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
16excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
17excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
18108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
191309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
20109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
21(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
22811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
23applicable to this subchapter made by P.L.
108-27, excluding sections 106, 201, and
24202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
25excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
1excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
2excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
3108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
41309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
5109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
7811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the same time as for
8federal purposes.
SB40-CSA1,917,2110
71.22
(4) (q) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
12December 31, 2003, and before January 1, 2005, means the federal Internal Revenue
13Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
14102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
15sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
16sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
section 17sections 101
and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27,
18section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and as amended by P.L.
19108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
20403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
21337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
22109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
231326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
24of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
25section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
1and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as indirectly
2affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
3P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
4823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
5101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
6103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
7sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
8103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, 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.
106-230, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
13107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section sections 101
and
14301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
15108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
16section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173,
17P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
18and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
19336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476, P.L.
20109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
211326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
22of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
23section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
24and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal
25Revenue Code applies for Wisconsin purposes at the same time as for federal
1purposes. Amendments to the federal Internal Revenue Code enacted after
2December 31, 2003, do not apply to this paragraph with respect to taxable years
3beginning after December 31, 2003, and before January 1, 2005, except that changes
4to the Internal Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311,
5excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
6excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
7108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections
81305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
9109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
10sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
11(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
12and 844 of P.L. 109-280, and changes that indirectly affect the provisions applicable
13to this subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
14sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
15sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
16108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
171309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
18109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
19105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
20P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
21109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,920,623
71.22
(4) (r) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
25December 31, 2004,
and before January 1, 2006, means the federal Internal Revenue
1Code as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
2102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
3sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
44, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
5431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
6and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308,
316, 401, and
7403 (a) of P.L.
108-311, and sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
8and 910 of P.L.
108-357,
and as amended by P.L. 109-7, P.L. 109-58, excluding
9sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
10of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
11excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
12(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
13101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
14excluding sections 811 and 844 of P.L. 109-280, and as indirectly affected in the
15provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
16excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
17of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
18101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
19110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
21103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
22(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
23105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
24106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
25P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
1107-116, P.L.
107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of
2P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
3excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
4excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
5excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
6excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
7108-357, P.L.
108-375,
and P.L.
108-476, P.L. 109-7, P.L. 109-58, excluding sections
81305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
9109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
10sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
11(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
12209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
13sections 811 and 844 of P.L. 109-280. The Internal Revenue Code applies for
14Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 2004, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 2004
, and
17before January 1, 2006, except that changes to the Internal Revenue Code made by
18P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
191326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
20of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
21section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
22P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
23109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
24changes that indirectly affect the provisions applicable to this subchapter made by
25P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
11326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
2of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
3section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
4P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
5109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
6Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,922,88
71.22
(4) (s) 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, 2005, and before January 1, 2007, means the federal Internal Revenue
11Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
12102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
13sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
144, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
15431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
16202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
17(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
18of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
191328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
20of P.L.
109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
21(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as amended by P.L.
109-222,
22excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and
23P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and as indirectly
24affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
25P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
1823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
2101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
3103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
4sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
5103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
61123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
7104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
8106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
10107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
11of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
12excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
13excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
14excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
15excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
16108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
171305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
18109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
19section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
20relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
21109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
22109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
23109-280. The Internal Revenue Code applies for Wisconsin purposes at the same
24time as for federal purposes. Amendments to the federal Internal Revenue Code
25enacted after December 31, 2005, do not apply to this paragraph with respect to
1taxable years beginning after December 31, 2005, and before January 1, 2007,
2except that changes to the Internal Revenue Code made by P.L.
109-222, excluding
3sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
4109-280, excluding sections 811 and 844 of P.L.
109-280, and changes that indirectly
5affect the provisions applicable to this subchapter made by P.L.
109-222, excluding
6sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
7109-280, excluding sections 811 and 844 of P.L.
109-280, apply for Wisconsin
8purposes at the same time as for federal purposes.
SB40-CSA1,924,210
71.22
(4) (t) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
12December 31, 2006, means the federal Internal Revenue Code as amended to
13December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
151202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
16106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
17107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
18108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
19108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
20108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
211329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
22109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
23(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
24109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as indirectly
25affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
1P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
2823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
3101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
4103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
5sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
6103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
71123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
8104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
10P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
11107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
12of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
13excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
14excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
15excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
16excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
17108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
181305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
19109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
20section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
21relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
22109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
23109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
24109-280. The Internal Revenue Code applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the federal Internal Revenue Code
1enacted after December 31, 2006, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 2006.
SB40-CSA1,926,116
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
7before January 1, 2000, "Internal Revenue Code", for corporations that are subject
8to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
9Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
10104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
11(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
13excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
14of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406
15of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of
16P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
17of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
18337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding
19sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
20(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
21109-280, and as indirectly affected in the provisions applicable to this subchapter
22by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
23P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, 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, P.L.
106-170, P.L.
4106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
6101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121,
7excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
8316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
9211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L. 109-7, P.L.
10109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
11(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
12811 and 844 of P.L. 109-280. The Internal Revenue Code applies for Wisconsin
13purposes at the same time as for federal purposes. Amendments to the Internal
14Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
15respect to taxable years beginning after December 31, 1998, and before
16January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
17106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
18P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
19107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
20107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
21excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
22108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
23of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
24relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
25P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280 and changes that
1indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
2P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
3106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
4107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
5107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
6excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
7108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
8of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
9relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
10P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
11purposes at the same time as for federal purposes.
SB40-CSA1,929,513
71.22
(4m) (m) For taxable years that begin after December 31, 1999, and
14before January 1, 2003, "Internal Revenue Code", for corporations that are subject
15to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
16Internal Revenue Code as amended to December 31, 1999, 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.
106-230, P.L.
106-554, excluding sections 162 and
20165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
21P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
22(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358,
23P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
24excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections
25306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding
1sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L.
2109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
31326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
4101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
5of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 6and as indirectly affected in the provisions applicable to this subchapter by P.L.
799-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
8101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
9102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
10(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
121311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
13105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
14106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
15P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
16107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
17107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
18106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121,
19P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
20of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
21337,
422, 847, 909, and 910 of P.L.
108-357, P.L. 109-7, P.L. 109-58, excluding
22sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
23of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
24section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
25109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
1applies for Wisconsin purposes at the same time as for federal purposes.
2Amendments to the Internal Revenue Code enacted after December 31, 1999, do not
3apply to this paragraph with respect to taxable years beginning after
4December 31, 1999, and before January 1, 2003, except that changes to the Internal
5Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
6of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
7107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), 8and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
9108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
10section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
11308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101,
12201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
13109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
141329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
15(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
16109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
17changes that indirectly affect the provisions applicable to this subchapter made by
18P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
19107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
20P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147,
21P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
22sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
23108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
24403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
25336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding
1sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
2of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
3section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
4109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
5purposes at the same time as for federal purposes.
SB40-CSA1,931,187
71.22
(4m) (n) For taxable years that begin after December 31, 2002, and
8before January 1, 2004, "Internal Revenue Code," for corporations that are subject
9to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
10Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
11104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
12(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
14431 of P.L.
107-16, and
section sections 101
and 301 (a) of P.L.
107-147, and as
15amended by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
16108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201
17of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
18307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
19201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
20P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
211326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
22101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
23of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 24and as indirectly affected in the provisions applicable to this subchapter by P.L.
2599-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
1101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
2102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
3(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
4103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
51311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
6105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
7106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
8P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
9107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
10P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
11sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
12108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
13108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
14108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 15909, and 910 of P.L.
108-357,
and P.L.
108-375, P.L. 109-7, P.L. 109-58, excluding
16sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
17of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
18section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
19109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
20applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the Internal Revenue Code enacted after December 31, 2002, do not
22apply to this paragraph with respect to taxable years beginning after
23December 31, 2002, and before January 1, 2004, except that changes to the Internal
24Revenue Code made by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
25108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding
1section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
2sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
3sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and 4P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
51323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
6excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
7(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
8of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
9subchapter made by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27,
10P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section
111201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
12306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
13101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
14108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
151324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
16sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
17(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
18109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,934,520
71.22
(4m) (o) For taxable years that begin after December 31, 2003, and
21before January 1, 2005, "Internal Revenue Code," for corporations that are subject
22to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
23Internal Revenue Code as amended to December 31, 2003, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
1104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
2431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
3and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
4and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
5307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
6201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
7and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
81323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
9excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
10(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
11109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
12109-280, and as indirectly affected in the provisions applicable to this subchapter
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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
15102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
16(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
17103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
181311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
19105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
20106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
21P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
22107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
23P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
24sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
25108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
1108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
2108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 3909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476, P.L. 109-7, P.L.
4109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
51329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
6109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
71400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
8109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
9applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the Internal Revenue Code enacted after December 31, 2003, do not
11apply to this paragraph with respect to taxable years beginning after
12December 31, 2003, and before January 1, 2005, except that changes to the Internal
13Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
14306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
15101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
16108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
171309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
18109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
19105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
20P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
21109-280, and changes that indirectly affect the provisions applicable to this
22subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
23306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
24101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
25108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
11309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
2109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
3105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
4P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
5109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,936,147
71.22
(4m) (p) For taxable years that begin after December 31, 2004,
and
8before January 1, 2006, "Internal Revenue Code," for corporations that are subject
9to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
10Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
11104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
12(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
14P.L.
106-573, section 431 of P.L.
107-16,
section
sections 101
and 301 (a) of P.L.
15107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
16sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
17242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
18109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
191326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
20of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
21section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
22P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
23109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
24indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
25100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
1101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
2102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
4104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
5(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
6105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
8excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
9107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
10P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
11and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
12108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308,
316, 13401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 14244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
15P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
161326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
17of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
18section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
19P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
20109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the Internal Revenue Code enacted after December 31,
232004, do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2004
, and before January 1, 2006, except that changes to the Internal
25Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
2excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
3(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
4109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
5513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
6of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
81310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
9excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
10(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
11109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
12513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
13of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
14purposes.
SB40-CSA1,938,1416
71.22
(4m) (q) For taxable years that begin after December 31, 2005, and
17before January 1, 2007, "Internal Revenue Code," for corporations that are subject
18to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
19Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
20104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
21(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
23P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
24sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
25308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
1422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
21323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
3P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
4to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
5amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
6109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
7109-280, and as indirectly affected in the provisions applicable to this subchapter
8by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
9P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
10102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
12103-465, P.L.
104-7, 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.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
15106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
16P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
17107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
18107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
19106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
20of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
21308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
22211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
23108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
241324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
25section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
1109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
2(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
3sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
4109-280, excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code
5applies for Wisconsin purposes at the same time as for federal purposes.
6Amendments to the Internal Revenue Code enacted after December 31, 2005, do not
7apply to this paragraph with respect to taxable years beginning after
8December 31, 2005, and before January 1, 2007, except that changes to the Internal
9Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
10513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844
11of P.L.
109-280, and changes that indirectly affect the provisions applicable to this
12subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
13of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of
14P.L.
109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,940,616
71.22
(4m) (r) For taxable years that begin after December 31, 2006, "Internal
17Revenue Code," for corporations that are subject to a tax on unrelated business
18income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
19to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
211202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
22106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
23107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
24108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
25108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
1108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
3109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
4(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
5109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as indirectly
6affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
7P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
8P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
9102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
11104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
13105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
14excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
15section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
16excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
17107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
18108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
19108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
20(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
21422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
22109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
231329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
24109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
25sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
1(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
2209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,and P.L.
109-280, excluding
3sections 811 and 844 of P.L.
109-280. The Internal Revenue Code applies for
4Wisconsin purposes at the same time as for federal purposes. Amendments to the
5Internal Revenue Code enacted after December 31, 2006, do not apply to this
6paragraph with respect to taxable years beginning after December 31, 2006.
SB40-CSA1, s. 2016
7Section
2016. 71.22 (5m) of the statutes is renumbered 71.22 (5m) (a).
SB40-CSA1,940,159
71.22
(5m) (b) Notwithstanding subs. (4) and (4m), section 101 of P.L.
109-222,
10related to extending the increased expense deduction under section
179 of the
11Internal Revenue Code, applies to property used in farming that is acquired and
12placed in service in taxable years beginning on or after January 1, 2008, and used
13by a person who is actively engaged in farming. For purposes of this paragraph,
14"actively engaged in farming" has the meaning given in
7 CFR 1400.201, and
15"farming" has the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB40-CSA1,941,717
71.24
(7) Extensions. In the case of a corporation required to file a return,
18when sufficient reason is shown, the department of revenue
may on written request 19shall allow an
automatic extension of
30 days 7 months or until the original due date
20of the corporation's
corresponding federal return, whichever is later
, if the
21corporation has not received an extension on its federal return. Any extension of time
22granted by law or by the internal revenue service for the filing of corresponding
23federal returns shall extend the time for filing under this subchapter to 30 days after
24the federal due date if
a copy of any extension requested of the internal revenue
25service is filed with the corporation reports the extension in the manner specified by
1the department on the return.
Termination of an automatic extension by the internal
2revenue service, or its refusal to grant such automatic extension, shall similarly
3require that any returns due under this subchapter are due on or before 30 days after
4the date for termination fixed by the internal revenue service. Except for payments
5of estimated taxes, income or franchise taxes payable upon the filing of the tax return
6shall not become delinquent during such extension period, but shall be subject to
7interest at the rate of 12% per year during such period.
SB40-CSA1,941,109
71.26
(1) (am)
Veterans service organizations. Income of a veterans service
10organization that is chartered under federal law.
SB40-CSA1,941,1512
71.26
(1) (b)
Political units. Income received by the United States, the state
13and all counties, cities, villages, towns, school districts, technical college districts,
14joint local water authorities created under s. 66.0823,
family long-term care districts
15under s. 46.2895 or other political units of this state.
SB40-CSA1,941,1917
71.26
(1) (g) For taxable years beginning after December 31, 2006, the amount
18of any incentive payment received by an individual under s. 23.33 (5r) in the taxable
19year to which the claim relates.
SB40-CSA1,941,2421
71.26
(1m) (i) Those issued under s. 231.03 (6), on or after the effective date of
22this paragraph .... [revisor inserts date], if the proceeds from the obligations that are
23issued are used by a health facility, as defined in s. 231.01 (5), to fund the acquisition
24of information technology hardware or software.
SB40-CSA1,942,18
171.26
(2) (a)
Corporations in general. The "net income" of a corporation means
2the gross income as computed under the Internal Revenue Code as modified under
3sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
4computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c)
57., the amount of the credit under s. 71.28 (3) that the taxpayer added to income
6under this paragraph at the time that the taxpayer first claimed the credit plus the
7amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
8(1ds), (1dx), (3g),
(3h), (3n),
(3p), (3t), (3w),
(5b), (5e), (5f), (5g),
and (5h)
, (5i), (5j), and
9(5k) and not passed through by a partnership, limited liability company, or
10tax-option corporation that has added that amount to the partnership's, limited
11liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1)
12(g) plus the amount of losses from the sale or other disposition of assets the gain from
13which would be wholly exempt income, as defined in sub. (3) (L), if the assets were
14sold or otherwise disposed of at a gain and minus deductions, as computed under the
15Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an
16amount equal to the difference between the federal basis and Wisconsin basis of any
17asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction
18during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).
SB40-CSA1,942,2220
71.26
(3) (s) Sections 951 to 964 (relating to controlled foreign corporations) are
21excluded
, and, for taxable years beginning on or after January 1, 2006, sections 951
22to 965 (relating to controlled foreign corporations) are excluded.
SB40-CSA1,943,1124
71.28
(1dx) (a) 5. "Member of a targeted group" means a person who resides
25in an area designated by the federal government as an economic revitalization area,
1a person who is employed in an unsubsidized job but meets the eligibility
2requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
3a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work,
4real pay project position under s. 49.147 (3m), a person who is eligible for child care
5assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
6economically disadvantaged youth, an economically disadvantaged veteran, a
7supplemental security income recipient, a general assistance recipient, an
8economically disadvantaged ex-convict, a qualified summer youth employee, as
9defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
10a food stamp recipient, if the person has been certified in the manner under sub. (1dj)
11(am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
SB40-CSA1,943,1713
71.28
(1dx) (b) 2. The amount determined by multiplying the amount
14determined under s. 560.785 (1) (b) by the number of full-time jobs created in a
15development zone and filled by a member of a targeted group and by then subtracting
16the subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
17under s. 49.147 (3m) (c) for those jobs.