SB1,843,127
70.111
(23) Vending machines. All machines that automatically dispense
soda
8water beverages, as defined in s. 97.29 (1) (i), and items included as a food or beverage
9under s. 77.54 (20) (a) and (b) food and food ingredient, as defined in s. 77.51 (3t), 10upon the deposit in the machines of specified coins or currency, or insertion of a credit
11card, in payment for the
soda water beverages, food or beverages food and food
12ingredient, as defined in s. 77.51 (3t).
SB1, s. 1936
13Section
1936. 71.01 (6) (L) of the statutes is repealed.
SB1, s. 1937
14Section
1937. 71.01 (6) (m) of the statutes is repealed.
SB1, s. 1938
15Section
1938. 71.01 (6) (n) of the statutes is amended to read:
SB1,845,2116
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
17January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
18decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
19Internal Revenue Code as amended to December 31, 1998, 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 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
23excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
24of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406
25of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of
1P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
2of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
3337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding
4sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
5(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
6109-280, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
7101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
8102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
9102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
11104-7, P.L.
104-117, 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.
107-16,
15excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
16101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121,
17excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
18316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
19211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L. 109-7, 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. The Internal Revenue Code applies for Wisconsin
23purposes at the same time as for federal purposes. Amendments to the federal
24Internal Revenue Code enacted after December 31, 1998, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 1998, and
1before January 1, 2000, except that changes to the Internal Revenue Code made by
2P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
3165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
4P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181,
5P.L.
107-276, 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, and changes that
11indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
12P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
13106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
14107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
15107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
16excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
17108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
18of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
19relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
20P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
21purposes at the same time as for federal purposes.
SB1, s. 1939
22Section
1939. 71.01 (6) (o) of the statutes is amended to read:
SB1,848,1523
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
24January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
25decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
1Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
2104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
3(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and
5165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
6P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
7(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358,
8P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
9excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections
10306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and 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.
12109-7, 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. 109-135, excluding sections
14101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
15of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280 16and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
17P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
18P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
19102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
21104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
24106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
25excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
1107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
2107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
3202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
4108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and 5P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and
6910 of P.L.
108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
71310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
8109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
9(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
10811 and 844 of P.L. 109-280. The Internal Revenue Code applies for Wisconsin
11purposes at the same time as for federal purposes. Amendments to the federal
12Internal Revenue Code enacted after December 31, 1999, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 1999, and
14before January 1, 2003, except that changes to the Internal Revenue Code made by
15P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
16107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
17P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147,
18P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
19sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
20108-121, P.L
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
21403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
22336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding
23sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
24of P.L. 109-58, 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, and P.L.
1109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly
2affect the provisions applicable to this subchapter made by P.L.
106-230, P.L.
3106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
4excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
5107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
6107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
7202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
8P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
9and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
10and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
111309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
12109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
13(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
14811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the same time as for
15federal purposes.
SB1, s. 1940
16Section
1940. 71.01 (6) (p) of the statutes is amended to read:
SB1,851,317
71.01
(6) (p) For taxable years that begin after December 31, 2002, and before
18January 1, 2004, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
21104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
24431 of P.L.
107-16, and
section sections 101
and 301 (a) of P.L.
107-147, and as
25amended by 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, 9and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
10P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
11P.L.
102-227, 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.
14104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
15(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
16105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
18excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
19107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
20P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
21and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
22108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
23108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
24108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
25of P.L.
108-357,
and P.L.
108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305,
11308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
2P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),
3402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
4sections 811 and 844 of P.L. 109-280. The Internal Revenue Code applies for
5Wisconsin purposes at the same time as for federal purposes. Amendments to the
6federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
7paragraph with respect to taxable years beginning after December 31, 2002, and
8before January 1, 2004, except that changes to the Internal Revenue Code made by
9P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
10excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
11108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
12316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
13242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
14109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
151326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
16101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
17of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 18and changes that indirectly affect the provisions applicable to this subchapter made
19by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
20excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
21108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
22316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
23242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
24109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
251326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
1101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
2of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 3apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 1941
4Section
1941. 71.01 (6) (q) of the statutes is amended to read:
SB1,853,155
71.01
(6) (q) For taxable years that begin after December 31, 2003, and before
6January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
8Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
9104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
10(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
12431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
13and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
14and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
15307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
16201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
17and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
181323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
19excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
20(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
21109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
22109-280, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
23101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
24102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
25102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
113174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
2104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
31311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
4105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
5106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
6P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
7107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
8P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
9sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
10108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
11108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
12108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 13909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476, 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. 109-73, excluding section 301 of P.L.
16109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
171400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
18109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
19applies for Wisconsin purposes at the same time as for federal purposes.
20Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
21do not apply to this paragraph with respect to taxable years beginning after
22December 31, 2003, and before January 1, 2005, except that changes to the Internal
23Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
24306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
25101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
1108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
21309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
3109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
4105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
5P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
6109-280, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
8306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
9101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
10108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
111309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
12109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
13105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
14P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
15109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 1942
16Section
1942. 71.01 (6) (r) of the statutes is amended to read:
SB1,855,2417
71.01
(6) (r) For taxable years that begin after December 31, 2004,
and before
18January 1, 2006, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
21104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
24P.L.
106-573, section 431 of P.L.
107-16,
section
sections 101
and 301 (a) of P.L.
25107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
1sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
2242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
3109-7, 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. 109-73, excluding section 301
5of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
6section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
7P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
8109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
9indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
10101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, 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.
14104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
15(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
16105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
18excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
19107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
20P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
21and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
22108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308,
316, 23401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 24244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
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. The
6Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
7purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 2004, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 2004
, and before January 1, 2006, except that changes
10to the Internal Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections
111305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
12109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
13sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
14(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
15209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
16sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
17provisions applicable to this subchapter made by P.L. 109-7, P.L. 109-58, excluding
18sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
19of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections
22101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
23excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
24same time as for federal purposes.
SB1, s. 1943
25Section
1943. 71.01 (6) (s) of the statutes is created to read:
SB1,857,24
171.01
(6) (s) For taxable years that begin after December 31, 2005, and before
2January 1, 2007, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
5104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
8P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
9sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
10308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
11422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
121323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
13P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
14to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
15amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
16109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
17109-280, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
18101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
19102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
20102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
22104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
231311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
24105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
25106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
1P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
2107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
3107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
4106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
5of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
6308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
7211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
8108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
91324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
10section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding
13sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
14109-280, excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code
15applies for Wisconsin purposes at the same time as for federal purposes.
16Amendments to the federal Internal Revenue Code enacted after December 31, 2005,
17do not apply to this paragraph with respect to taxable years beginning after
18December 31, 2005, and before January 1, 2007, except that changes to the Internal
19Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
20513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844
21of P.L.
109-280, and changes that indirectly affect the provisions applicable to this
22subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
23of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of
24P.L.
109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 1944
25Section
1944. 71.01 (6) (t) of the statutes is created to read:
SB1,859,16
171.01
(6) (t) For taxable years that begin after December 31, 2006, for natural
2persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
3reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2006, 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, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
14(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
15P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as
16indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
17101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
18102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
19102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
21104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
24106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
25excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
2107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
3202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
4108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
5401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242,
6244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, 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.
109-59, excluding section 11146
9of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
10excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
11(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
12101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280,
13excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code applies
14for Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 2006.
SB1, s. 1945
17Section
1945. 71.01 (7r) (c) of the statutes is created to read:
SB1,859,2418
71.01
(7r) (c) Notwithstanding sub. (6), section 101 of P.L.
109-222, related to
19extending the increased expense deduction under section
179 of the Internal
20Revenue Code, applies to property used in farming that is acquired and placed in
21service in taxable years beginning on or after January 1, 2008, and used by a person
22who is actively engaged in farming. For purposes of this paragraph, "actively
23engaged in farming" has the meaning given in
7 CFR 1400.201, and "farming" has
24the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB1, s. 1946
25Section
1946. 71.02 (1) of the statutes is amended to read:
SB1,860,24
171.02
(1) For the purpose of raising revenue for the state and the counties,
2cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
3all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
5natural person residing within the state or by his or her personal representative in
6case of death, and trusts resident within the state; by every nonresident natural
7person and trust of this state, upon such income as is derived from property located
8or business transacted within the state including, but not limited by enumeration,
9income derived from a limited partner's distributive share of partnership income,
10income derived from a limited liability company member's distributive share of
11limited liability company income,
income derived from a covenant not to compete to
12the extent that the covenant was based on a Wisconsin-based activity, the state
13lottery under ch. 565, any multijurisdictional lottery under ch. 565 if the winning
14lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01
15(6), located in this state or from the department, winnings from a casino or bingo hall
16that is located in this state and that is operated by a Native American tribe or band
17and pari-mutuel wager winnings or purses under ch. 562, and also by every
18nonresident natural person upon such income as is derived from the performance of
19personal services within the state, except as exempted under s. 71.05 (1) to (3). Every
20natural person domiciled in the state shall be deemed to be residing within the state
21for the purposes of determining liability for income taxes and surtaxes. A
22single-owner entity that is disregarded as a separate entity under section
7701 of the
23Internal Revenue Code is disregarded as a separate entity under this chapter, and
24its owner is subject to the tax on the entity's income.
SB1, s. 1947
25Section
1947. 71.04 (1) (a) of the statutes is amended to read:
SB1,862,20
171.04
(1) (a) All income or loss of resident individuals and resident estates and
2trusts shall follow the residence of the individual, estate or trust. Income or loss of
3nonresident individuals and nonresident estates and trusts from business, not
4requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
5business from which derived, except that all income that is realized from the sale of
6or purchase and subsequent sale or redemption of lottery prizes if the winning tickets
7were originally bought in this state shall be allocated to this state. All items of
8income, loss and deductions of nonresident individuals and nonresident estates and
9trusts derived from a tax-option corporation not requiring apportionment under
10sub. (9) shall follow the situs of the business of the corporation from which derived,
11except that all income that is realized from the sale of or purchase and subsequent
12sale or redemption of lottery prizes if the winning tickets were originally bought in
13this state shall be allocated to this state. Income or loss of nonresident individuals
14and nonresident estates and trusts derived from rentals and royalties from real
15estate or tangible personal property, or from the operation of any farm, mine or
16quarry, or from the sale of real property or tangible personal property shall follow the
17situs of the property from which derived. Income from personal services of
18nonresident individuals, including income from professions, shall follow the situs of
19the services. A nonresident limited partner's distributive share of partnership
20income shall follow the situs of the business, except that all income that is realized
21from the sale of or purchase and subsequent sale or redemption of lottery prizes if
22the winning tickets were originally bought in this state shall be allocated to this
23state. A nonresident limited liability company member's distributive share of
24limited liability company income shall follow the situs of the business, except that
25all income that is realized from the sale of or purchase and subsequent sale or
1redemption of lottery prizes if the winning tickets were originally bought in this state
2shall be allocated to this state. Income of nonresident individuals, estates and trusts
3from the state lottery under ch. 565 is taxable by this state. Income of nonresident
4individuals, estates and trusts from any multijurisdictional lottery under ch. 565 is
5taxable by this state, but only if the winning lottery ticket or lottery share was
6purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the
7department. Income of nonresident individuals, nonresident trusts and nonresident
8estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
9Income of nonresident individuals, estates and trusts from winnings from a casino
10or bingo hall that is located in this state and that is operated by a Native American
11tribe or band shall follow the situs of the casino or bingo hall.
Income derived by a
12nonresident individual from a covenant not to compete is taxable by this state to the
13extent that the covenant was based on a Wisconsin-based activity. All other income
14or loss of nonresident individuals and nonresident estates and trusts, including
15income or loss derived from land contracts, mortgages, stocks, bonds and securities
16or from the sale of similar intangible personal property, shall follow the residence of
17such persons, except as provided in par. (b) and sub. (9), except that all income that
18is realized from the sale of or purchase and subsequent sale or redemption of lottery
19prizes if the winning tickets were originally bought in this state shall be allocated
20to this state.
SB1, s. 1947g
21Section 1947g. 71.05 (1) (ae) of the statutes is created to read:
SB1,863,222
71.05
(1) (ae)
Pension, individual retirement income. Except for a payment
23that is exempt under par. (a), (am), or (an), or that is exempt as a railroad retirement
24benefit, for taxable years beginning after December 31, 2008, up to $5,000 of
25payments or distributions received each year by an individual from a qualified
1retirement plan under the Internal Revenue Code or from an individual retirement
2account established under
26 USC 408, if all of the following conditions apply:
SB1,863,43
1. The individual is at least 65 years of age before the close of the taxable year
4to which the exemption claim relates.
SB1,863,75
2. If the individual is single or files as head of household, his or her federal
6adjusted gross income in the year to which the exemption claim relates is less than
7$15,000.
SB1,863,98
3. If the individual is married and is a joint filer, the couple's federal adjusted
9gross income in the year to which the exemption claim relates is less than $30,000.
SB1,863,1210
4. If the individual is married and files a separate return, the sum of both
11spouses' federal adjusted gross income in the year to which the exemption claim
12relates is less than $30,000.
SB1, s. 1947i
13Section 1947i. 71.05 (1) (am) of the statutes is amended to read:
SB1,863,1614
71.05
(1) (am)
Military retirement systems. All retirement payments received
15from the U.S. military employee retirement system, to the extent that such payments
16are not exempt under par. (a)
or (ae).
SB1, s. 1947j
17Section 1947j. 71.05 (1) (an) of the statutes is amended to read:
SB1,863,2218
71.05
(1) (an)
Uniformed services retirement benefits. All retirement payments
19received from the U.S. government that relate to service with the coast guard, the
20commissioned corps of the national oceanic and atmospheric administration, or the
21commissioned corps of the public health service, to the extent that such payments are
22not exempt under par. (a)
, (ae), or (am).
SB1, s. 1947m
23Section 1947m. 71.05 (1) (c) 8. of the statutes is created to read:
SB1,864,324
71.05
(1) (c) 8. The Wisconsin Health and Educational Facilities Authority
25under s. 231.03 (6), on or after the effective date of this subdivision .... [revisor inserts
1date], if the proceeds from the bonds or notes that are issued are used by a health
2facility, as defined in s. 231.01 (5), to fund the acquisition of information technology
3hardware or software.
SB1, s. 1948
4Section
1948. 71.05 (6) (a) 15. of the statutes is amended to read:
SB1,864,105
71.05
(6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
6(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g),
(3h), (3n),
(3p), (3s), (3t), (3w),
(5b),
7(5d), and (5e), (5f),
and (5h)
, (5i), (5j), and (5k) and not passed through by a
8partnership, limited liability company, or tax-option corporation that has added that
9amount to the partnership's, company's, or tax-option corporation's income under s.
1071.21 (4) or 71.34 (1) (g).
SB1, s. 1949
11Section
1949. 71.05 (6) (a) 21. of the statutes is created to read:
SB1,864,1612
71.05
(6) (a) 21. Any amount deducted as income attributable to domestic
13production activities under section
199 of the Internal Revenue Code if the
14individual claiming the deduction is a nonresident or part-year resident of this state
15and if the domestic production activities income is not attributable to a trade or
16business that is taxable by this state.
SB1, s. 1950
17Section
1950. 71.05 (6) (a) 22. of the statutes is created to read:
SB1,865,218
71.05
(6) (a) 22. If an individual is a nonresident or part-year resident of this
19state and a portion of the amount the individual deducted as income attributable to
20domestic production activities under section
199 of the Internal Revenue Code is
21attributable to a trade or business that is taxable by this state, the amount deducted
22under section 199 for federal income tax purposes and in excess of that amount,
23multiplied by a fraction, the numerator of which is the individual's net earnings from
24the trade or business that is taxable by this state and the denominator of which is
1the individual's total net earnings from the trade or business to which the deduction
2under section
199 of the Internal Revenue Code applies.
SB1, s. 1951
3Section
1951. 71.05 (6) (a) 23. of the statutes is created to read:
SB1,865,84
71.05
(6) (a) 23. Any amount deducted by an individual under section
62 (a) (20)
5of the Internal Revenue Code related to attorney fees or court costs, involving an
6unlawful discrimination claim, if the individual is a nonresident or part-year
7resident of this state and if the judgment or settlement resulting from the claim is
8not taxable by this state.
SB1, s. 1951m
9Section 1951m. 71.05 (6) (b) 4. of the statutes is amended to read:
SB1,865,2210
71.05
(6) (b) 4. Disability payments
other than disability payments that are
11paid from a retirement plan, the payments from which are exempt under sub. (1) (ae),
12(am), and (an), if the individual either is single or is married and files a joint return,
13to the extent those payments are excludable under section
105 (d) of the
internal
14revenue code Internal Revenue Code as it existed immediately prior to its repeal in
151983 by section 122 (b) of P.L.
98-21, except that if an individual is divorced during
16the taxable year that individual may subtract an amount only if that person is
17disabled and the amount that may be subtracted then is $100 for each week that
18payments are received or the amount of disability pay reported as income, whichever
19is less. If the exclusion under this subdivision is claimed on a joint return and only
20one of the spouses is disabled, the maximum exclusion is $100 for each week that
21payments are received or the amount of disability pay reported as income, whichever
22is less.
SB1, s. 1952
23Section
1952. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
SB1,866,524
71.05
(6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses
and
25mandatory student fees for a student who is the claimant or who is the claimant's
1child and the claimant's dependent who is claimed under section
151 (c) of the
2Internal Revenue Code, to attend any university, college, technical college or a school
3approved under s. 38.50, that is located in Wisconsin or to attend a public vocational
4school or public institution of higher education in Minnesota under the
5Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:
SB1, s. 1953
6Section
1953. 71.05 (6) (b) 28. a. of the statutes is amended to read:
SB1,866,147
71.05
(6) (b) 28. a.
An Subject to subd. 28. am., an amount equal to
one of the
8following per student for each year to which the claim relates: for taxable years
9beginning before January 1, 2009, not more than twice the average amount charged
10by the board of regents of the University of Wisconsin System at 4-year institutions
11for resident undergraduate academic fees for the most recent fall semester, as
12determined by the board of regents by September 1 of that semester
, per student for
13each year to which the claim relates; for taxable years beginning after December 31,
142008, and subject to subd. 28. am., $6,000.
SB1, s. 1953c
15Section 1953c. 71.05 (6) (b) 28. am. of the statutes is created to read:
SB1,867,316
71.05
(6) (b) 28. am. Notwithstanding subd. 28. a., for taxable years beginning
17after December 31, 2008, the department of revenue and the Board of Regents of the
18University of Wisconsin System shall continue making the calculation described
19under subd. 28. a. Notwithstanding subd. 28. a., once this calculation exceeds
20$6,000, the deduction for tuition expenses and mandatory student fees, as described
21in subd. 28. (intro.), shall be based on an amount equal to not more than twice the
22average amount charged by the Board of Regents of the University of Wisconsin
23System at 4-year institutions for resident undergraduate academic fees for the most
24recent fall semester, as determined by the Board of Regents by September 1 of that
25semester, per student for each year to which the claim relates, and the deduction that
1may be claimed under this subd. 28. am. first applies to taxable years beginning on
2the January 1 after the calculation of the Board of Regents, that must occur by
3September 1, exceeds $6,000.
SB1, s. 1953d
4Section 1953d. 71.05 (6) (b) 28. b. of the statutes is amended to read:
SB1,867,105
71.05
(6) (b) 28. b. From the amount calculated under subd. 28. a.
or am., if the
6claimant is single or married and filing as head of household and his or her federal
7adjusted gross income is more than $50,000 but not more than $60,000, subtract the
8product of the amount calculated under subd. 28. a.
or am. and the value of a fraction,
9the denominator of which is $10,000 and the numerator of which is the difference
10between the claimant's federal adjusted gross income and $50,000.
SB1, s. 1953e
11Section 1953e. 71.05 (6) (b) 28. c. of the statutes is amended to read:
SB1,867,1812
71.05
(6) (b) 28. c. From the amount calculated under subd. 28. a.
or am., if the
13claimant is married and filing jointly and the claimant's and his or her spouse's
14federal adjusted gross income is more than $80,000 but not more than $100,000,
15subtract the product of the amount calculated under subd. 28. a.
or am. and the value
16of a fraction, the denominator of which is $20,000 and the numerator of which is the
17difference between the claimant's and his or her spouse's federal adjusted gross
18income and $80,000.
SB1, s. 1953f
19Section 1953f. 71.05 (6) (b) 28. d. of the statutes is amended to read:
SB1,867,2520
71.05
(6) (b) 28. d. From the amount calculated under subd. 28. a.
or am., if the
21claimant is married and filing separately and the claimant's federal adjusted gross
22income is more than $40,000 but not more than $50,000, subtract the product of the
23amount calculated under subd. 28. a.
or am. and the value of a fraction, the
24denominator of which is $10,000 and the numerator of which is the difference
25between the claimant's federal adjusted gross income and $40,000.
SB1, s. 1953g
1Section 1953g. 71.05 (6) (b) 28. e. of the statutes is amended to read:
SB1,868,132
71.05
(6) (b) 28. e. For an individual who is a nonresident or part-year resident
3of this state, multiply the amount calculated under subd. 28. a.,
am., b., c. or d. by
4a fraction the numerator of which is the individual's wages, salary, tips, unearned
5income and net earnings from a trade or business that are taxable by this state and
6the denominator of which is the individual's total wages, salary, tips, unearned
7income and net earnings from a trade or business. In this subd. 28. e., for married
8persons filing separately "wages, salary, tips, unearned income and net earnings
9from a trade or business" means the separate wages, salary, tips, unearned income
10and net earnings from a trade or business of each spouse, and for married persons
11filing jointly "wages, salary, tips, unearned income and net earnings from a trade or
12business" means the total wages, salary, tips, unearned income and net earnings
13from a trade or business of both spouses.
SB1, s. 1953h
14Section 1953h. 71.05 (6) (b) 28. f. of the statutes is amended to read:
SB1,868,1715
71.05
(6) (b) 28. f. Reduce the amount calculated under subd. 28. a.,
am., b., c.,
16d. or e. to the individual's aggregate wages, salary, tips, unearned income and net
17earnings from a trade or business that are taxable by this state.
SB1, s. 1954
18Section
1954. 71.05 (6) (b) 28. h. of the statutes is amended to read:
SB1,868,2419
71.05
(6) (b) 28. h. No modification may be claimed under this subdivision for
20an amount paid for tuition expenses
and mandatory student fees, as described under
21this subdivision, if the source of the payment is an amount withdrawn from a college
22savings account, as described in s. 14.64 or from a college tuition and expenses
23program, as described in s. 14.63, and if the
claimant
owner of the account has
24claimed a deduction under subd. 32. or 33. that relates to such an amount.
SB1, s. 1955
25Section
1955. 71.05 (6) (b) 39. of the statutes is created to read:
SB1,869,5
171.05
(6) (b) 39. For taxable years beginning after December 31, 2007, and
2before January 1, 2009, an amount paid by an individual who is the employee of
3another person, if the individual's employer pays a portion of the cost of the
4individual's medical care insurance, for medical care insurance for the individual, his
5or her spouse, and the individual's dependents, calculated as follows:
SB1,869,136
a. Ten percent of the amount paid by the individual for medical care insurance.
7In this subdivision, "medical care insurance" means a medical care insurance policy
8that covers the individual, his or her spouse, and the individual's dependents and
9provides surgical, medical, hospital, major medical, or other health service coverage,
10and includes payments made for medical care benefits under a self-insured plan, but
11"medical care insurance" does not include hospital indemnity policies or policies with
12ancillary benefits such as accident benefits or benefits for loss of income resulting
13from a total or partial inability to work because of illness, sickness, or injury.
SB1,869,1614
b. From the amount calculated under subd. 39. a., subtract the amounts
15deducted from gross income for medical care insurance in the calculation of federal
16adjusted gross income.
SB1,870,317
c. For an individual who is a nonresident or part-year resident of this state,
18multiply the amount calculated under subd. 39. a. or b., by a fraction the numerator
19of which is the individual's wages, salary, tips, unearned income, and net earnings
20from a trade or business that are taxable by this state and the denominator of which
21is the individual's total wages, salary, tips, unearned income, and net earnings from
22a trade or business. In this subd. 39. c., for married persons filing separately "wages,
23salary, tips, unearned income, and net earnings from a trade or business" means the
24separate wages, salary, tips, unearned income, and net earnings from a trade or
25business of each spouse, and for married persons filing jointly "wages, salary, tips,
1unearned income, and net earnings from a trade or business" means the total wages,
2salary, tips, unearned income, and net earnings from a trade or business of both
3spouses.
SB1,870,64
d. Reduce the amount calculated under subd. 39. a., b., or c. to the individual's
5aggregate wages, salary, tips, unearned income, and net earnings from a trade or
6business that are taxable by this state.
SB1, s. 1956
7Section
1956. 71.05 (6) (b) 40. of the statutes is created to read:
SB1,870,128
71.05
(6) (b) 40. For taxable years beginning after December 31, 2008, and
9before January 1, 2010, an amount paid by an individual who is the employee of
10another person, if the individual's employer pays a portion of the cost of the
11individual's medical care insurance, for medical care insurance for the individual, his
12or her spouse, and the individual's dependents, calculated as follows:
SB1,870,2113
a. Twenty-five percent of the amount paid by the individual for medical care
14insurance. In this subdivision, "medical care insurance" means a medical care
15insurance policy that covers the individual, his or her spouse, and the individual's
16dependents and provides surgical, medical, hospital, major medical, or other health
17service coverage, and includes payments made for medical care benefits under a
18self-insured plan, but "medical care insurance" does not include hospital indemnity
19policies or policies with ancillary benefits such as accident benefits or benefits for loss
20of income resulting from a total or partial inability to work because of illness,
21sickness, or injury.
SB1,870,2422
b. From the amount calculated under subd. 40. a., subtract the amounts
23deducted from gross income for medical care insurance in the calculation of federal
24adjusted gross income.
SB1,871,12
1c. For an individual who is a nonresident or part-year resident of this state,
2multiply the amount calculated under subd. 40. a. or b., by a fraction the numerator
3of which is the individual's wages, salary, tips, unearned income, and net earnings
4from a trade or business that are taxable by this state and the denominator of which
5is the individual's total wages, salary, tips, unearned income, and net earnings from
6a trade or business. In this subd. 40. c., for married persons filing separately "wages,
7salary, tips, unearned income, and net earnings from a trade or business" means the
8separate wages, salary, tips, unearned income, and net earnings from a trade or
9business of each spouse, and for married persons filing jointly "wages, salary, tips,
10unearned income, and net earnings from a trade or business" means the total wages,
11salary, tips, unearned income, and net earnings from a trade or business of both
12spouses.
SB1,871,1513
d. Reduce the amount calculated under subd. 40. a., b., or c. to the individual's
14aggregate wages, salary, tips, unearned income, and net earnings from a trade or
15business that are taxable by this state.
SB1, s. 1957
16Section
1957. 71.05 (6) (b) 41. of the statutes is created to read:
SB1,871,2117
71.05
(6) (b) 41. For taxable years beginning after December 31, 2009, and
18before January 1, 2011, an amount paid by an individual who is the employee of
19another person, if the individual's employer pays a portion of the cost of the
20individual's medical care insurance, for medical care insurance for the individual, his
21or her spouse, and the individual's dependents, calculated as follows:
SB1,872,522
a. Forty-five percent of the amount paid by the individual for medical care
23insurance. In this subdivision, "medical care insurance" means a medical care
24insurance policy that covers the individual, his or her spouse, and the individual's
25dependents and provides surgical, medical, hospital, major medical, or other health
1service coverage, and includes payments made for medical care benefits under a
2self-insured plan, but "medical care insurance" does not include hospital indemnity
3policies or policies with ancillary benefits such as accident benefits or benefits for loss
4of income resulting from a total or partial inability to work because of illness,
5sickness, or injury.
SB1,872,86
b. From the amount calculated under subd. 41. a., subtract the amounts
7deducted from gross income for medical care insurance in the calculation of federal
8adjusted gross income.
SB1,872,209
c. For an individual who is a nonresident or part-year resident of this state,
10multiply the amount calculated under subd. 41. a. or b., by a fraction the numerator
11of which is the individual's wages, salary, tips, unearned income, and net earnings
12from a trade or business that are taxable by this state and the denominator of which
13is the individual's total wages, salary, tips, unearned income, and net earnings from
14a trade or business. In this subd. 41. c., for married persons filing separately "wages,
15salary, tips, unearned income, and net earnings from a trade or business" means the
16separate wages, salary, tips, unearned income, and net earnings from a trade or
17business of each spouse, and for married persons filing jointly "wages, salary, tips,
18unearned income, and net earnings from a trade or business" means the total wages,
19salary, tips, unearned income, and net earnings from a trade or business of both
20spouses.
SB1,872,2321
d. Reduce the amount calculated under subd. 41. a., b., or c. to the individual's
22aggregate wages, salary, tips, unearned income, and net earnings from a trade or
23business that are taxable by this state.
SB1, s. 1958
24Section
1958. 71.05 (6) (b) 42. of the statutes is created to read:
SB1,873,5
171.05
(6) (b) 42. For taxable years beginning after December 31, 2010, an
2amount paid by an individual who is the employee of another person, if the
3individual's employer pays a portion of the cost of the individual's medical care
4insurance, for medical care insurance for the individual, his or her spouse, and the
5individual's dependents, calculated as follows:
SB1,873,146
a. One hundred percent of the amount paid by the individual for medical care
7insurance. In this subdivision, "medical care insurance" means a medical care
8insurance policy that covers the individual, his or her spouse, and the individual's
9dependents and provides surgical, medical, hospital, major medical, or other health
10service coverage, and includes payments made for medical care benefits under a
11self-insured plan, but "medical care insurance" does not include hospital indemnity
12policies or policies with ancillary benefits such as accident benefits or benefits for loss
13of income resulting from a total or partial inability to work because of illness,
14sickness, or injury.
SB1,873,1715
b. From the amount calculated under subd. 42. a., subtract the amounts
16deducted from gross income for medical care insurance in the calculation of federal
17adjusted gross income.
SB1,874,418
c. For an individual who is a nonresident or part-year resident of this state,
19multiply the amount calculated under subd. 42. a. or b., by a fraction the numerator
20of which is the individual's wages, salary, tips, unearned income, and net earnings
21from a trade or business that are taxable by this state and the denominator of which
22is the individual's total wages, salary, tips, unearned income, and net earnings from
23a trade or business. In this subd. 42. c., for married persons filing separately "wages,
24salary, tips, unearned income, and net earnings from a trade or business" means the
25separate wages, salary, tips, unearned income, and net earnings from a trade or
1business of each spouse, and for married persons filing jointly "wages, salary, tips,
2unearned income, and net earnings from a trade or business" means the total wages,
3salary, tips, unearned income, and net earnings from a trade or business of both
4spouses.
SB1,874,75
d. Reduce the amount calculated under subd. 42. a., b., or c. to the individual's
6aggregate wages, salary, tips, unearned income, and net earnings from a trade or
7business that are taxable by this state.
SB1, s. 1959
8Section
1959. 71.05 (6) (b) 43. of the statutes is created to read:
SB1,874,129
71.05
(6) (b) 43. Subject to subd. 43. e. and f., one of the following allowable
10amounts, specified in subd. 43. a. to d., of employment-related expenses claimed by
11the claimant under section
21 of the Internal Revenue Code in the taxable year to
12which that claim relates:
