SB40-SSA1,973,149
(b)
Filing claims. Subject to the limitations provided in this subsection, for
10taxable years beginning after July 1, 2007, a claimant may claim as a credit against
11the tax imposed under s. 71.23, up to the amount of those taxes, an amount equal to
125 percent of the amount the claimant paid in the taxable year to a community
13rehabilitation program to perform work for the claimant's business, pursuant to a
14contract.
SB40-SSA1,973,1815
(c)
Limitations. 1. The maximum amount of the credit that any claimant may
16claim under this subsection in a taxable year is $25,000 for each community
17rehabilitation program for which the claimant enters into a contract to have the
18community rehabilitation program perform work for the claimant's business.
SB40-SSA1,973,2319
2. No credit may be claimed under this subsection unless the claimant submits
20with the claimant's return a form, as prescribed by the department of revenue, that
21verifies that the claimant has entered into a contract with a community
22rehabilitation program and that the program has received payment from the
23claimant for work provided by the program, consistent with par. (b).
SB40-SSA1,974,624
3. Partnerships, limited liability companies, and tax-option corporations may
25not claim the credit under this subsection, but the eligibility for, and the amount of,
1the credit are based on their payment of amounts under par. (b). A partnership,
2limited liability company, or tax-option corporation shall compute the amount of
3credit that each of its partners, members, or shareholders may claim and shall
4provide that information to each of them. Partners, members of limited liability
5companies, and shareholders of tax-option corporations may claim the credit in
6proportion to their ownership interests.
SB40-SSA1,974,87
(d)
Administration. Subsection (4) (e) to (h), as it applies to the credit under
8sub. (4), applies to the credit under this subsection.
SB40-SSA1,974,1010
71.30
(3) (bn) Community rehabilitation program credit under s. 71.28 (5k).
SB40-SSA1,974,1312
71.30
(3) (dd) Dairy manufacturing facility investment credit under s. 71.28
13(3p).
SB40-SSA1,974,1515
71.30
(3) (ed)
Ethanol and biodiesel fuel pump credit under s. 71.28 (5j).
SB40-SSA1,974,1717
71.30
(3) (epa) Electronic medical records credit under s. 71.28 (5i).
SB40-SSA1, s. 2064
18Section
2064. 71.30 (3) (epp) of the statutes is renumbered 71.30 (3) (eps) and
19amended to read:
SB40-SSA1,974,2020
71.30
(3) (eps) Film production services credit under s. 71.28 (5f)
(b) 1. and 3.
SB40-SSA1,974,2522
71.30
(3) (f) The total of farmers' drought property tax credit under s. 71.28
23(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
24s. 71.28 (2m), enterprise zone jobs credit under s. 71.28 (3w),
film production services
25credit under s. 71.28 (5f) (b) 2., and estimated tax payments under s. 71.29.
SB40-SSA1,975,52
71.34
(1) (g) An addition shall be made for credits computed by a tax-option
3corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
4(3n),
(3p), (3t), (3w),
(5b), (5e), (5f), (5g),
and (5h)
, (5i), (5j), and (5k) and passed
5through to shareholders.
SB40-SSA1,977,179
71.34
(1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 1998, and before January 1, 2000, means the
11federal Internal Revenue Code as amended to December 31, 1998, excluding sections
12103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
14of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
15106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
16section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
17(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
18section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
19and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 20244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
21excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
22(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
23of P.L. 109-280, and as indirectly affected in the provisions applicable to this
24subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
25(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
1(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
2101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
3102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
5104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
9section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
10(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
11section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
12and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 13244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
14excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
15(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
16of P.L. 109-280, except that section 1366 (f) (relating to pass-through of items to
17shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
18sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
19at the same time as for federal purposes. Amendments to the federal Internal
20Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
21respect to taxable years beginning after December 31, 1998, and before
22January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
23106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
25107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
1107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
2excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
3108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
4of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
5relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
6P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
7indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
8P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
10107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
11107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
12excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
13108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
14of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
15relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
16P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
17purposes at the same time as for federal purposes.
SB40-SSA1,980,1419
71.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
20years that begin after December 31, 1999, and before January 1, 2003, means the
21federal Internal Revenue Code as amended to December 31, 1999, excluding sections
22103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
24of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections
25162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
1107-16, P.L. 107.22, P.L. 107.116, P.L.
107-134, P.L.
107-147, excluding sections 101
,
2301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
3107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
4108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311,
5excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
6108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
7of P.L.
108-357,
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. 109-135,
9excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
11of P.L. 109-280, and as indirectly affected in the provisions applicable to this
12subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
13(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
14(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
15101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
16102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1713174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
18104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
19(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
20105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
21106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
22excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
23107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
24107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
25202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
1P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
2and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
3and 910 of P.L.
108-357,
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, except that section 1366 (f) (relating to pass-through
8of items to shareholders) is modified by substituting the tax under s. 71.35 for the
9taxes under sections 1374 and 1375. The Internal Revenue Code applies for
10Wisconsin purposes at the same time as for federal purposes. Amendments to the
11federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
12paragraph with respect to taxable years beginning after December 31, 1999, and
13before January 1, 2003, except that changes to the Internal Revenue Code made by
14P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
15107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
16P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147,
17P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
18sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
19108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
20403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
21336, 337,
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, and changes that indirectly
1affect the provisions applicable to this subchapter made by P.L.
106-230, P.L.
2106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
3excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, 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.
5107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
6202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
7P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
8and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
9and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
101309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
11109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
12(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
13811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the same time as for
14federal purposes.
SB40-SSA1,983,516
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
17years that begin after December 31, 2002, and before January 1, 2004, means the
18federal Internal Revenue Code as amended to December 31, 2002, excluding sections
19103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
22431 of P.L.
107-16, and
section sections 101
and 301 (a) of P.L.
107-147, and as
23amended by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
24108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201
25of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
1307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
2201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
3P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
41326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
5101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
6of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 7and as indirectly affected in the provisions applicable to this subchapter by P.L.
899-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
9(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
10100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
11102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
12102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
14104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
16105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
18section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
19excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
20107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
21202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
22excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
23excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
24excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
25108-357,
and P.L.
108-375,
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, except that section 1366 (f) (relating to pass-through
5of items to shareholders) is modified by substituting the tax under s. 71.35 for the
6taxes under sections 1374 and 1375. The Internal Revenue Code applies for
7Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2002, and
10before January 1, 2004, except that changes to the Internal Revenue Code made by
11P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
12excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
13108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
14316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
15242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
16109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
171326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
18101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
19of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 20and changes that indirectly affect the provisions applicable to this subchapter made
21by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
22excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
23108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
24316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
25242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
1109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
21326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
3101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
4of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 5apply for Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1,985,207
71.34
(1g) (q) "Internal Revenue Code" for tax-option corporations, for taxable
8years that begin after December 31, 2003, and before January 1, 2005, means the
9federal Internal Revenue Code as amended to December 31, 2003, excluding sections
10103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
13431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
14and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
15and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
16307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
17201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
18and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
191323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
20excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
21(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
22109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
23109-280, and as indirectly affected in the provisions applicable to this subchapter
24by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d)
25(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
1100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
2102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
7105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
8excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
9section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
10excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
11107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
12202 of P.L.
108-27, P.L.
108-121, excluding section 109 of 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, 307, 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,
and 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. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-227, and P.L. 109-280, excluding sections 811
21and 844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through of
22items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
23under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
24purposes at the same time as for federal purposes. Amendments to the federal
25Internal Revenue Code enacted after December 31, 2003, do not apply to this
1paragraph with respect to taxable years beginning after December 31, 2003, and
2before January 1, 2005, except that changes to the Internal Revenue Code made by
3P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
4and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
5336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
6109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
71326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
8of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
9section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
10and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
11indirectly affect the provisions applicable to this subchapter made by P.L.
108-203,
12P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
13of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
14422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7,
15P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
161329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
17109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
181400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
19109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
20purposes at the same time as for federal purposes.
SB40-SSA1,988,722
71.34
(1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
23years that begin after December 31, 2004,
and before January 1, 2006, means the
24federal Internal Revenue Code as amended to December 31, 2004, excluding sections
25103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
3P.L.
106-573, section 431 of P.L.
107-16,
section
sections 101
and 301 (a) of P.L.
4107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
5sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
6242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
7109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
81326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
9of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
10section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
11P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
12109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
13indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
14100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
15(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
16101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
17excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
18103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
19103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
20excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
21104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
22105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
23162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
24107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section 25sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
1P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
2108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
3108-218, P.L.
108-311, excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
4108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 5909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L.
6109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
71329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
8109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
91400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
10109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
11109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except
12that section 1366 (f) (relating to pass-through of items to shareholders) is modified
13by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375.
14The Internal Revenue Code applies for Wisconsin purposes at the same time as for
15federal purposes. Amendments to the federal Internal Revenue Code enacted after
16December 31, 2004, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 2004
, and before January 1, 2006, except that changes
18to the Internal Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections
191305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
20109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
21sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
22(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
23209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
24sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
25provisions applicable to this subchapter made by 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. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
3excluding 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, P.L. 109-151, P.L. 109-222, excluding sections
5101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
6excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
7same time as for federal purposes.
SB40-SSA1,990,109
71.34
(1g) (s) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 2005, and before January 1, 2007, means the
11federal Internal Revenue Code as amended to December 31, 2005, excluding sections
12103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
15P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
16sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
17308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
18422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
191323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
20P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
21to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
22amended by 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, and as indirectly affected in the provisions applicable to this subchapter
25by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d)
1(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
2100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, 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.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
9excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
10section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
11excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
12107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
13108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
14108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
15(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
16422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
17109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
181329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
19109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
20sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
21(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
22209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding
23sections 811 and 844 of P.L.
109-280, except that section 1366 (f) (relating to
24pass-through of items to shareholders) is modified by substituting the tax under s.
2571.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
1for Wisconsin purposes at the same time as for federal purposes. Amendments to the
2federal Internal Revenue Code enacted after December 31, 2005, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 2005, and
4before January 1, 2007, except that changes to the Internal Revenue Code made by
5P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
6109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and
7changes that indirectly affect the provisions applicable to this subchapter made by
8P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
9109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, apply for
10Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1,992,512
71.34
(1g) (t) "Internal Revenue Code" for tax-option corporations, for taxable
13years that begin after December 31, 2006, means the federal Internal Revenue Code
14as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
15102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
16sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
174, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
18431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
19202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
20(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
21of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
221328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
23of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
24(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
25P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as
1indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
2100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
3(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
4101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
5excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
9104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
12107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
13101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
14107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
15108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
16108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
17108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
18909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
19excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
20and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
21109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
22105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
23P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
24and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and
25844 of P.L.
109-280, except that section 1366 (f) (relating to pass-through of items
1to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
2sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
3at the same time as for federal purposes. Amendments to the federal Internal
4Revenue Code enacted after December 31, 2006, do not apply to this paragraph with
5respect to taxable years beginning after December 31, 2006.
SB40-SSA1, s. 2076
6Section
2076. 71.34 (1m) of the statutes is renumbered 71.34 (1m) (a).
SB40-SSA1,992,148
71.34
(1m) (b) Notwithstanding sub. (1g), section 101 of P.L.
109-222, related
9to extending the increased expense deduction under section
179 of the Internal
10Revenue Code, applies to property used in farming that is acquired and placed in
11service in taxable years beginning on or after January 1, 2008, and used by a person
12who is actively engaged in farming. For purposes of this paragraph, "actively
13engaged in farming" has the meaning given in
7 CFR 1400.201, and "farming" has
14the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB40-SSA1,994,2318
71.42
(2) (m) For taxable years that begin after December 31, 1998, and before
19January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 22and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
23amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
24sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
25107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
1107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of P.L.
2108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
3108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 4847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101,
5105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
6P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
7as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
8101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
9103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
10sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
11103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
121123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
13104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
14106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
16107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
17107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
18excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
19108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
20of P.L.
108-357,
P.L. 109-7, 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, and
22P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except that "Internal
23Revenue Code" does not include section 847 of the federal Internal Revenue Code.
24The Internal Revenue Code applies for Wisconsin purposes at the same time as for
25federal purposes. Amendments to the federal Internal Revenue Code enacted after
1December 31, 1998, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 1998, and before January 1, 2000, except that
3changes to the Internal Revenue Code made by 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, and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
15section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
16(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
17section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
18and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 19244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
20excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
21(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
22of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
23purposes.
SB40-SSA1,997,18
171.42
(2) (n) For taxable years that begin after December 31, 1999, and before
2January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 5and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
6amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
8P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of
9P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
10excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
11109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
12316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
13211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
14109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
16(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
17109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
18indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
19101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
20103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
22103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
25106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
2107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), 3and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
4108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
5section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
6308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101,
7201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
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, except
12that "Internal Revenue Code" does not include section 847 of the federal Internal
13Revenue Code. 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-SSA1,999,2520
71.42
(2) (o) For taxable years that begin after December 31, 2002, and before
21January 1, 2004, "Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
23102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
24sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
25sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
1section sections 101
and 301 (a) of P.L.
107-147, and as amended by P.L.
108-27,
2excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
3109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
4108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
5403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
6337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L.
7109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
81329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
9(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
10109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
11indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
12101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
13103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
14sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
15103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
161123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
17104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
18106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
19P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
20107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section sections 101
and
21301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
22108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
23section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173,
24P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
25and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
1336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L.
2109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
31329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
4(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
5109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except
6that "Internal Revenue Code" does not include section 847 of the federal Internal
7Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
8same time as for federal purposes. Amendments to the federal Internal Revenue
9Code enacted after December 31, 2002, do not apply to this paragraph with respect
10to taxable years beginning after December 31, 2002, and before January 1, 2004,
11except that changes to the Internal Revenue Code made by P.L.
108-27, excluding
12sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
13108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
14108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
15108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 16909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding
17sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
18of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
19section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
20109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly
21affect the provisions applicable to this subchapter made by 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.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
24108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
25108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847,
1909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding
2sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
3of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
4section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
5109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
6purposes at the same time as for federal purposes.
SB40-SSA1,1002,178
71.42
(2) (p) For taxable years that begin after December 31, 2003, and before
9January 1, 2005, "Internal Revenue Code" means the federal Internal Revenue Code
10as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
12sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
13sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
section 14sections 101
and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27,
15section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and as amended by P.L.
16108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
17403 (a) of P.L.
108-311, 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.
108-375,
and P.L.
108-476,
P.L.
19109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
201326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
21of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
22section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
23and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as indirectly
24affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
25101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
1110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
3103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
4(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
5105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
6106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
7P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
8107-116, P.L.
107-134, P.L.
107-147, excluding
section
sections 101
and 301 (a) of
9P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
10excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
11109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
12108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
13403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
14337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
15109-7, 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. 109-227,
19and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except that
20"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
21Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
22as for federal purposes. Amendments to the federal Internal Revenue Code enacted
23after December 31, 2003, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 2003, and before January 1, 2005, except that changes
25to the Internal Revenue Code made by 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, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections
41305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
5109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
6sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
7(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
8and 844 of P.L. 109-280, and changes that indirectly affect the provisions applicable
9to this subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
10sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
11sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
12108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
131309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
14109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
15105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
16P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
17109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1,1004,2519
71.42
(2) (q) For taxable years that begin after December 31, 2004,
and before
20January 1, 2006, "Internal Revenue Code" means the federal Internal Revenue Code
21as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
244, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
25431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
1and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308,
316, 401, and
2403 (a) of P.L.
108-311, and sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
3and 910 of P.L.
108-357,
and as amended by P.L. 109-7, P.L. 109-58, excluding
4sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
5of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections
8101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
9excluding sections 811 and 844 of P.L. 109-280, and as indirectly affected by P.L.
1099-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
11101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
12102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
13(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
14103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
151311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
16105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
17106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
18P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
19107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
20P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
21sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding
22section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
23sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
24sections 101, 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. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512,
5and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and
6844 of P.L. 109-280, except that "Internal Revenue Code" does not include section
7847 of the federal Internal Revenue Code. The Internal Revenue Code applies for
8Wisconsin purposes at the same time as for federal purposes. Amendments to the
9federal Internal Revenue Code enacted after December 31, 2004, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 2004
, and
11before January 1, 2006, except that changes to the Internal Revenue Code made by
12P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
131326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
14of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
15section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
16P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
17109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
18changes that indirectly affect the provisions applicable to this subchapter made by
19P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
201326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
21of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
22section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
23P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
24109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
25Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1,1006,252
71.42
(2) (r) For taxable years that begin after December 31, 2005, and before
3January 1, 2007, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
6sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
74, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
8431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
9202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
10(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
11of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
121328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
13of P.L.
109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
14(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as amended by P.L.
109-222,
15excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and
16P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and as indirectly
17affected by P.L.
99-514, P.L.
100-203, 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 sections 101 and 301 (a) of P.L.
2107-147, 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, 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.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
10section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
11relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
12109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
13109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
14109-280, except that "Internal Revenue Code" does not include section 847 of the
15federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
16purposes at the same time as for federal purposes. Amendments to the federal
17Internal Revenue Code enacted after December 31, 2005, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 2005, and
19before January 1, 2007, except that changes to the Internal Revenue Code made by
20P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
21109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and
22changes that indirectly affect the provisions applicable to this subchapter made by
23P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
24109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, apply for
25Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1,1008,172
71.42
(2) (s) For taxable years that begin after December 31, 2006, "Internal
3Revenue Code" means the federal Internal Revenue Code as amended to
4December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
61202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
7106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
8107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
9108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
10108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
11108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
121329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
13109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
14(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
15109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as indirectly
16affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
17101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
18110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
20103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
21(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
22105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
23106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
24P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
25107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
1107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
2excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
3excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
4excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
5excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
6108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
71305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
8109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
9section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
10relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
11109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
12109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
13109-280, except that "Internal Revenue Code" does not include section 847 of the
14federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
15purposes at the same time as for federal purposes. Amendments to the federal
16Internal Revenue Code enacted after December 31, 2006, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 2006.
SB40-SSA1,1009,919
71.44
(3) Extensions. In the case of a corporation required to file a return,
20when sufficient reason is shown, the department of revenue
may on written request 21shall allow an
automatic extension of
30 days 7 months or until the original due date
22of the corporation's
corresponding federal return, whichever is later
, if the
23corporation has not received an extension on its federal return. Any extension of time
24granted by law or by the internal revenue service for the filing of corresponding
25federal returns shall extend the time for filing under this subchapter to 30 days after
1the federal due date if
a copy of any extension requested of the internal revenue
2service is filed with the corporation reports the extension in the manner specified by
3the department on the return.
Termination of an automatic extension by the internal
4revenue service, or its refusal to grant such automatic extension, shall similarly
5require that any returns due under this subchapter are due on or before 30 days after
6the date for termination fixed by the internal revenue service. Except for payments
7of estimated taxes, income or franchise taxes payable upon the filing of the tax return
8shall not become delinquent during such extension period, but shall be subject to
9interest at the rate of 12% per year during such period.
SB40-SSA1,1009,1611
71.45
(2) (a) 10. By adding to federal taxable income the amount of credit
12computed under s. 71.47 (1dd) to (1dx), (3n),
(3p), (3w),
(5b), (5e), (5f), (5g),
and (5h)
,
13(5i), (5j), and (5k) and not passed through by a partnership, limited liability company,
14or tax-option corporation that has added that amount to the partnership's, limited
15liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1)
16(g) and the amount of credit computed under s. 71.47 (1), (3), (3t), (4), and (5).
SB40-SSA1,1010,518
71.47
(1dx) (a) 5. "Member of a targeted group" means a person who resides
19in an area designated by the federal government as an economic revitalization area,
20a person who is employed in an unsubsidized job but meets the eligibility
21requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
22a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work,
23real pay project position under s. 49.147 (3m), a person who is eligible for child care
24assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
25economically disadvantaged youth, an economically disadvantaged veteran, a
1supplemental security income recipient, a general assistance recipient, an
2economically disadvantaged ex-convict, a qualified summer youth employee, as
3defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
4a food stamp recipient, if the person has been certified in the manner under sub. (1dj)
5(am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
SB40-SSA1,1010,117
71.47
(1dx) (b) 2. The amount determined by multiplying the amount
8determined under s. 560.785 (1) (b) by the number of full-time jobs created in a
9development zone and filled by a member of a targeted group and by then subtracting
10the subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
11under s. 49.147 (3m) (c) for those jobs.
SB40-SSA1,1010,1713
71.47
(1dx) (b) 3. The amount determined by multiplying the amount
14determined under s. 560.785 (1) (c) by the number of full-time jobs created in a
15development zone and not filled by a member of a targeted group and by then
16subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
17reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB40-SSA1,1010,2519
71.47
(1dx) (b) 4. The amount determined by multiplying the amount
20determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as
21provided in the rules under s. 560.785, excluding jobs for which a credit has been
22claimed under sub. (1dj), in an enterprise development zone under s. 560.797 and for
23which significant capital investment was made and by then subtracting the
24subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
25under s. 49.147 (3m) (c) for those jobs.
SB40-SSA1,1011,72
71.47
(1dx) (b) 5. The amount determined by multiplying the amount
3determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as
4provided in the rules under s. 560.785, excluding jobs for which a credit has been
5claimed under sub. (1dj), in a development zone and not filled by a member of a
6targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or
7the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB40-SSA1,1011,109
71.47
(3p) Dairy manufacturing facility investment credit. (a)
Definitions.
10In this subsection:
SB40-SSA1,1011,1111
1. "Claimant" means a person who files a claim under this subsection.
SB40-SSA1,1011,1312
2. "Dairy manufacturing" means processing milk into dairy products or
13processing dairy products for sale commercially.
SB40-SSA1,1011,1814
3. "Dairy manufacturing modernization or expansion" means constructing,
15improving, or acquiring buildings or facilities, or acquiring equipment, for dairy
16manufacturing, including the following, if used exclusively for dairy manufacturing
17and if acquired and placed in service in this state during taxable years that begin
18after December 31, 2006, and before January 1, 2015:
SB40-SSA1,1011,1919
a. Building construction, including storage and warehouse facilities.
SB40-SSA1,1011,2020
b. Building additions.
SB40-SSA1,1011,2121
c. Upgrades to utilities, including water, electric, heat, and waste facilities.
SB40-SSA1,1011,2222
d. Milk intake and storage equipment.
SB40-SSA1,1011,2523
e. Processing and manufacturing equipment, including pipes, motors, pumps,
24valves, pasteurizers, homogenizers, vats, evaporators, dryers, concentrators, and
25churns.
SB40-SSA1,1012,2
1f. Packaging and handling equipment, including sealing, bagging, boxing,
2labeling, conveying, and product movement equipment.
SB40-SSA1,1012,33
g. Warehouse equipment, including storage racks.
SB40-SSA1,1012,64
h. Waste treatment and waste management equipment, including tanks,
5blowers, separators, dryers, digesters, and equipment that uses waste to produce
6energy, fuel, or industrial products.
SB40-SSA1,1012,97
i. Computer software and hardware used for managing the claimant's dairy
8manufacturing operation, including software and hardware related to logistics,
9inventory management, and production plant controls.
SB40-SSA1,1012,1110
4. "Used exclusively" means used to the exclusion of all other uses except for
11use not exceeding 5 percent of total use.
SB40-SSA1,1012,1712
(b)
Filing claims. Subject to the limitations provided in this subsection, for
13taxable years beginning after December 31, 2006, and before January 1, 2015, a
14claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
15amount of the tax, an amount equal to 10 percent of the amount the claimant paid
16in the taxable year for dairy manufacturing modernization or expansion related to
17the claimant's dairy manufacturing operation.
SB40-SSA1,1012,2018
(c)
Limitations. 1. No credit may be allowed under this subsection for any
19amount that the claimant paid for expenses described under par. (b) that the
20claimant also claimed as a deduction under section
162 of the Internal Revenue Code.
SB40-SSA1,1012,2221
2. The aggregate amount of credits that a claimant may claim under this
22subsection is $200,000.
SB40-SSA1,1013,623
3. Partnerships, limited liability companies, and tax-option corporations may
24not claim the credit under this subsection, but the eligibility for, and the amount of,
25the credit are based on their payment of expenses under par. (b), except that the
1aggregate amount of credits that the entity may compute shall not exceed $200,000.
2A partnership, limited liability company, or tax-option corporation shall compute
3the amount of credit that each of its partners, members, or shareholders may claim
4and shall provide that information to each of them. Partners, members of limited
5liability companies, and shareholders of tax-option corporations may claim the
6credit in proportion to their ownership interest.
SB40-SSA1,1013,107
4. If 2 or more persons own and operate the dairy manufacturing operation,
8each person may claim a credit under par. (b) in proportion to his or her ownership
9interest, except that the aggregate amount of the credits claimed by all persons who
10own and operate the dairy manufacturing operation shall not exceed $200,000.
SB40-SSA1,1013,1211
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
12s. 71.28 (4), applies to the credit under this subsection.
