AB75-SSA1, s. 1669 25Section 1669. 71.30 (3) (db) of the statutes is created to read:
AB75-SSA1,899,26
171.30 (3) (db) Super research and development credit under s. 71.28 (4m).
AB75-SSA1, s. 1670 2Section 1670. 71.30 (3) (ed) of the statutes is renumbered 71.30 (3) (ds).
AB75-SSA1, s. 1676d 3Section 1676d. 71.30 (3) (epr) of the statutes is repealed.
AB75-SSA1, s. 1676e 4Section 1676e. 71.30 (3) (eps) of the statutes is repealed.
AB75-SSA1, s. 1677b 5Section 1677b. 71.30 (3) (f) of the statutes, as affected by 2009 Wisconsin Act
62
, is amended to read:
AB75-SSA1,900,147 71.30 (3) (f) The total of farmers' drought property tax credit under s. 71.28
8(1fd),
farmland preservation credit under subch. IX, farmland tax relief credit under
9s. 71.28 (2m), dairy manufacturing facility investment credit under s. 71.28 (3p), jobs
10credit under s. 71.28 (3q),
meat processing facility investment credit under s. 71.28
11(3r), enterprise zone jobs credit under s. 71.28 (3w), film production services credit
12under s. 71.28 (5f) (b) 2., film production company investment credit under s. 71.28
13(5h), beginning farmer and farm asset owner tax credit under s. 71.28 (8r)
, and
14estimated tax payments under s. 71.29.
AB75-SSA1, s. 1678 15Section 1678. 71.30 (8) (b) of the statutes is amended to read:
AB75-SSA1,900,2316 71.30 (8) (b) For the purpose of this chapter, if a corporation which is required
17to file an income or franchise tax return is affiliated with or related to any other
18corporation through stock ownership by the same interests or as parent or subsidiary
19corporations or has income that is regulated through contract or other arrangement,
20the department of revenue may require such consolidated statements as in its
21opinion are necessary in order to determine the taxable income received by any one
22of the affiliated or related corporations or to determine whether the corporations are
23a unitary business
.
AB75-SSA1, s. 1679 24Section 1679. 71.34 (1g) (n) of the statutes is repealed.
AB75-SSA1, s. 1680 25Section 1680. 71.34 (1g) (o) of the statutes is amended to read:
AB75-SSA1,903,21
171.34 (1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 1999, and before January 1, 2003, means the
3federal Internal Revenue Code as amended to December 31, 1999, excluding sections
4103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
6of P.L. 104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections
7162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
8107-16, P.L. 107.22, P.L. 107.116, P.L. 107-134, P.L. 107-147, excluding sections 101,
9301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
10107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
11108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
12excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
13excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
14108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
151324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
16sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
17(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
18109-280, and P.L. 110-458, and as indirectly affected in the provisions applicable to
19this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803
20(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section
211008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239,
22P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
23102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
25104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605

1(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
2105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, 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,
9P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
10910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
111310, 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, and P.L. 110-458, except that section 1366 (f) (relating
15to pass-through of items to shareholders) is modified by substituting the tax under
16s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code
17applies for Wisconsin purposes at the same time as for federal purposes.
18Amendments to the federal Internal Revenue Code enacted after December 31, 1999,
19do not apply to this paragraph with respect to taxable years beginning after
20December 31, 1999, and before January 1, 2003, except that changes to the Internal
21Revenue Code made by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165
22of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
23107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a),
24and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
25108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding

1section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
2308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
3211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
4109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
51329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
6(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
7109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
8110-458,
and changes that indirectly affect the provisions applicable to this
9subchapter made by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
10P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
11107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a),
12and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
13108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
14section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
15308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
16211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, 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. 109-135, excluding sections 101, 105, 201
19(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
20109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
21110-458,
apply for Wisconsin purposes at the same time as for federal purposes.
AB75-SSA1, s. 1681 22Section 1681. 71.34 (1g) (p) of the statutes is amended to read:
AB75-SSA1,906,1323 71.34 (1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
24years that begin after December 31, 2002, and before January 1, 2004, means the
25federal Internal Revenue Code as amended to December 31, 2002, excluding sections

1103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
3104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
4431 of P.L. 107-16, and sections 101 and 301 (a) of P.L. 107-147, and as amended by
5P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
6excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
7108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
8316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
9242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 109-7,
10P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
12(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
13109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
14110-458,
and as indirectly affected in the provisions applicable to this subchapter by
15P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
16812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
17100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, 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.
21104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
23105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
24excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
25section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

1excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
2107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
3108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding
4section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
5sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
6sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
7108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
81324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
9sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
10(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
11109-280, and P.L. 110-458, except that section 1366 (f) (relating to pass-through of
12items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
13under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
14purposes at the same time as for federal purposes. Amendments to the federal
15Internal Revenue Code enacted after December 31, 2002, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 2002, and
17before January 1, 2004, except that changes to the Internal Revenue Code made by
18P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
19excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
20108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
21316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
22242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 109-7,
23P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
241329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
25(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.

1109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
2110-458,
and changes that indirectly affect the provisions applicable to this
3subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,
4P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
51201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
6306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
7101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
8108-375, 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. 109-135, excluding
10sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
11(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
12109-280, and P.L. 110-458, apply for Wisconsin purposes at the same time as for
13federal purposes.
AB75-SSA1, s. 1682 14Section 1682. 71.34 (1g) (q) of the statutes is amended to read:
AB75-SSA1,909,315 71.34 (1g) (q) "Internal Revenue Code" for tax-option corporations, for taxable
16years that begin after December 31, 2003, and before January 1, 2005, means the
17federal Internal Revenue Code as amended to December 31, 2003, excluding sections
18103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
20104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
21431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
22202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and
23as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
24308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
25211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.

1108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
21324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding
3section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
4relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
5109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
6110-458,
and as indirectly affected in the provisions applicable to this subchapter by
7P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
8812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
9100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
10102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
11102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1213203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
13104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
15105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
16excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
17section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
18excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
19107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
20108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding
21section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
22sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
23sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
24108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
251310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,

1excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
2(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
3109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
4109-280, and P.L. 110-458, except that section 1366 (f) (relating to pass-through of
5items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
6under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
7purposes at the same time as for federal purposes. Amendments to the federal
8Internal Revenue Code enacted after December 31, 2003, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2003, and
10before January 1, 2005, except that changes to the Internal Revenue Code made by
11P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
12and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
13336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, 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. 109-73, excluding section 301
16of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
17section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
18and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458,
19and changes that indirectly affect the provisions applicable to this subchapter made
20by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316,
21401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
22244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L.
23109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
241326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
25of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to

1section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
2and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458,
3apply for Wisconsin purposes at the same time as for federal purposes.
AB75-SSA1, s. 1683 4Section 1683. 71.34 (1g) (r) of the statutes is amended to read:
AB75-SSA1,911,165 71.34 (1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
6years that begin after December 31, 2004, and before January 1, 2006, means the
7federal Internal Revenue Code as amended to December 31, 2004, excluding sections
8103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
913203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
11P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
12sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
13308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336,
14337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L. 109-7, P.L.
15109-58, 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. 109-151, P.L.
19109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
20109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
21110-458,
and as indirectly affected in the provisions applicable to this subchapter by
22P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
23812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
24100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
25102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

1102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
3104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
5105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
6excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
7section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
8excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
9107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
10108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
11108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403
12(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
13422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, 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. 109-151, P.L.
18109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
19109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
20110-458,
except that section 1366 (f) (relating to pass-through of items to
21shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
22sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
23at the same time as for federal purposes. Amendments to the federal Internal
24Revenue Code enacted after December 31, 2004, do not apply to this paragraph with
25respect to taxable years beginning after December 31, 2004, and before January 1,

12006, except that changes to the Internal Revenue Code made by 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. 109-73, excluding section 301 of P.L.
4109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
51400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
6109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
7109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
8110-458,
and changes that indirectly affect the provisions applicable to this
9subchapter made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
101310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
11excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
12(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
13109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
14513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
15of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the same time as
16for federal purposes.
AB75-SSA1, s. 1684 17Section 1684. 71.34 (1g) (s) of the statutes is amended to read:
AB75-SSA1,913,2018 71.34 (1g) (s) "Internal Revenue Code" for tax-option corporations, for taxable
19years that begin after December 31, 2005, and before January 1, 2007, means the
20federal Internal Revenue Code as amended to December 31, 2005, excluding sections
21103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (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, sections 101 and 301 (a) of P.L. 107-147,
25sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

1308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
2422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
31323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
4P.L. 109-59, section 301 of P.L. 109-73, and sections 101, 105, 201 (a) as it relates
5to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as
6amended by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
7109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
8109-280, and P.L. 110-458, and as indirectly affected in the provisions applicable to
9this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803
10(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section
111008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239,
12P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
13102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
15104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
16(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
17105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, 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 and 301 (a) 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, 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, 308, 316,
24401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
25244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, 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. 109-59, excluding section 11146
3of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
4excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
5(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
6101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
7excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, except that section
81366 (f) (relating to pass-through of items to shareholders) is modified by
9substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The
10Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
11purposes. Amendments to the federal Internal Revenue Code enacted after
12December 31, 2005, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 2005, and before January 1, 2007, except that changes
14to the Internal Revenue Code made by 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 P.L. 110-458, and changes that indirectly
17affect the provisions applicable to this subchapter made by P.L. 109-222, excluding
18sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.
19109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, apply for
20Wisconsin purposes at the same time as for federal purposes.
AB75-SSA1, s. 1685 21Section 1685. 71.34 (1g) (t) of the statutes is amended to read:
AB75-SSA1,915,2022 71.34 (1g) (t) "Internal Revenue Code" for tax-option corporations, for taxable
23years that begin after December 31, 2006, and before January 1, 2008, means the
24federal Internal Revenue Code as amended to December 31, 2006, 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, sections 101 and 301 (a) of P.L. 107-147,
4sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
5308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
6422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
71323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
8P.L. 109-59, section 301 of P.L. 109-73, 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, sections 101,
10207, 209, 503, 512, and 513 of P.L. 109-222, sections 811 and 844 of P.L. 109-280, and
11P.L. 109-432, and as amended by P.L. 110-458, and as indirectly affected in the
12provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,
13excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
14of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
15101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and
16110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
18103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
19(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
20105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
21106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
22P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
23107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
24107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
25excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

1excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
2excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
3excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
4108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
6109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
7section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
8relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
9109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
10109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
11109-280, and P.L. 110-458, except that section 1366 (f) (relating to pass-through of
12items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
13under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
14purposes at the same time as for federal purposes. Amendments to the federal
15Internal Revenue Code enacted after December 31, 2006, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 2006, and
17before January 1, 2008, except that changes to the Internal Revenue Code made by
18P.L. 110-458, and changes that indirectly affect the provisions applicable to this
19subchapter made by P.L. 110-458, apply for Wisconsin purposes at the same time as
20for federal purposes
.
AB75-SSA1, s. 1686 21Section 1686. 71.34 (1g) (u) of the statutes is created to read:
AB75-SSA1,917,2022 71.34 (1g) (u) "Internal Revenue Code" for tax-option corporations, for taxable
23years that begin after December 31, 2007, and before January 1, 2009, means the
24federal Internal Revenue Code as amended to December 31, 2007, 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, sections 101 and 301 (a) of P.L. 107-147,
4sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
5308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
6422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
71323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
8P.L. 109-59, section 301 of P.L. 109-73, 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, sections 101,
10207, 209, 503, and 513 of P.L. 109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L.
11110-28, P.L. 110-140, and P.L. 110-172, and as amended by P.L. 110-458, and as
12indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
13100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
14(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
15101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
16excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
17103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
18103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
19excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
20104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
21105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
22162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
23107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
24101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
25107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

1108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
2108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
3108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
4909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58,
5excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
6and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L.
7109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
8105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
9P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and
10513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, excluding section 844 of P.L.
11109-280, and P.L. 110-458, except that section 1366 (f) (relating to pass-through of
12items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
13under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
14purposes at the same time as for federal purposes. Amendments to the federal
15Internal Revenue Code enacted after December 31, 2007, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 2007, and
17before January 1, 2009, except that changes to the Internal Revenue Code made by
18P.L. 110-458, and changes that indirectly affect the provisions applicable to this
19subchapter made by P.L. 110-458, apply for Wisconsin purposes at the same time as
20for federal purposes.
AB75-SSA1, s. 1687 21Section 1687. 71.34 (1g) (um) of the statutes is created to read:
AB75-SSA1,919,1722 71.34 (1g) (um) "Internal Revenue Code" for tax-option corporations, for
23taxable years that begin after December 31, 2008, means the federal Internal
24Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and
25110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

1103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
2sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L.
3106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections
4106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316,
5401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
6847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323,
71324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L.
8109-59, section 301 of P.L. 109-73, 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, sections 101, 207, 209,
10503, and 513 of P.L. 109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L. 110-28,
11P.L. 110-140, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185,
12P.L. 110-234, P.L. 110-245, P.L. 110-289, P.L. 110-317, P.L. 110-343, and P.L.
13110-351, and as indirectly affected in the provisions applicable to this subchapter by
14P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
15812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
16100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
17102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
18102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
20104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
22105-206, P.L. 105-277, 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. 107-15, P.L. 107-16, excluding
24section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
25excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

1107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
2108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
3108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403
4(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,
5337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,
6P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
71329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.
8109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
9sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
10(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
11209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, excluding section 844
12of P.L. 109-280, and P.L. 110-458 except that section 1366 (f) (relating to
13pass-through of items to shareholders) is modified by substituting the tax under s.
1471.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
15for Wisconsin purposes at the same time as for federal purposes. Amendments to the
16federal Internal Revenue Code enacted after December 31, 2008, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 2008.
AB75-SSA1, s. 1688d 18Section 1688d. 71.34 (1k) (g) of the statutes, as affected by 2009 Wisconsin Act
192
, is amended to read:
AB75-SSA1,919,2320 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
21corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy),
22(3), (3g), (3h), (3n), (3p), (3q), (3r), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k),
23and (8r)
and passed through to shareholders.
AB75-SSA1, s. 1689 24Section 1689. 71.36 (4) of the statutes is created to read:
AB75-SSA1,920,6
171.36 (4) Every tax-option corporation that is required to file a return under
2s. 71.24 (1) shall, on or before the due date of the return, including extensions, provide
3a schedule to each shareholder whose share of income, deductions, credits, or other
4items of the tax-option corporation may affect the shareholder's tax liability under
5this chapter. The schedule shall separately indicate the shareholder's share of each
6item.
AB75-SSA1, s. 1690 7Section 1690. 71.365 (3) of the statutes is amended to read:
AB75-SSA1,920,108 71.365 (3) Credits not allowed. The credits under s. 71.28 (4), (4m), and (5)
9may not be claimed by a tax-option corporation or shareholders of a tax-option
10corporation.
AB75-SSA1, s. 1691 11Section 1691. 71.42 (2) (m) of the statutes is repealed.
AB75-SSA1, s. 1692 12Section 1692. 71.42 (2) (n) of the statutes is amended to read:
AB75-SSA1,923,513 71.42 (2) (n) For taxable years that begin after December 31, 1999, and before
14January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
15as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
16102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
17and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
18amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
19106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
20P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of
21P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
22excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
23109 of P.L. 108-121, 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, P.L. 109-7, P.L. 109-58,

1excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
2and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
3relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
4P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and
5as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
6101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
7103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
9103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
101123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
11104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
12106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
13P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
14107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a),
15and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
16108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
17section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
18308, 316, 401, and 403 (a) of P.L. 108-311, 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.
20109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
211329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
22(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
23109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
24110-458,
except that "Internal Revenue Code" does not include section 847 of the
25federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin

1purposes at the same time as for federal purposes. Amendments to the federal
2Internal Revenue Code enacted after December 31, 1999, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 1999, and
4before January 1, 2003, except that changes to the Internal Revenue Code made by
5P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
6107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
7P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 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. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
11403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
12337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
13sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
14of P.L. 109-58, 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, and P.L.
16109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and
17changes that indirectly affect the provisions applicable to this subchapter made by
18P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
19107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
20P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
21P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
22sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
23108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
24403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
25337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding

1sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
2of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
3section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
4109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, apply for
5Wisconsin purposes at the same time as for federal purposes.
AB75-SSA1, s. 1693 6Section 1693. 71.42 (2) (o) of the statutes is amended to read:
AB75-SSA1,925,187 71.42 (2) (o) For taxable years that begin after December 31, 2002, and before
8January 1, 2004, "Internal Revenue Code" means the federal Internal Revenue Code
9as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
10102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
11sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
12sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and
13sections 101 and 301 (a) of P.L. 107-147, and as amended by P.L. 108-27, excluding
14sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of 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, 307, 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. 109-7, P.L. 109-58, excluding
19sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
20of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
21section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
22109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and as
23indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
24101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
25103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

1sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
2103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
31123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
4104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
5106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
6P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
7107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
8of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
9excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
10109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
11108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
12403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
13337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 109-7, P.L. 109-58,
14excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
15and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
16relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
17P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458,
18except that "Internal Revenue Code" does not include section 847 of the federal
19Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
20at the same time as for federal purposes. Amendments to the federal Internal
21Revenue Code enacted after December 31, 2002, do not apply to this paragraph with
22respect to taxable years beginning after December 31, 2002, and before January 1,
232004, except that changes to the Internal Revenue Code made by P.L. 108-27,
24excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
25109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

1108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
2403 (a) of P.L. 108-311, 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. 108-375, P.L. 109-7, P.L. 109-58,
4excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
5and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
6relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
7P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and
8changes that indirectly affect the provisions applicable to this subchapter 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, P.L. 108-375, P.L. 109-7,
14P.L. 109-58, 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 P.L.
18110-458,
apply for Wisconsin purposes at the same time as for federal purposes.
AB75-SSA1, s. 1694 19Section 1694. 71.42 (2) (p) of the statutes is amended to read:
AB75-SSA1,928,520 71.42 (2) (p) For taxable years that begin after December 31, 2003, and before
21January 1, 2005, "Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2003, 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,

1sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27,
2section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and as amended by P.L.
3108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
4403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
5337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,
6P.L. 109-58, 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. 109-227, and P.L.
10109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, 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 sections 101 and 301 (a)
21of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
22excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
23109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
24108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
25403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,

1337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,
2P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
31329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
4109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
51400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
6109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, except
7that "Internal Revenue Code" does not include section 847 of the federal Internal
8Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
9same time as for federal purposes. Amendments to the federal Internal Revenue
10Code enacted after December 31, 2003, do not apply to this paragraph with respect
11to taxable years beginning after December 31, 2003, and before January 1, 2005,
12except that changes to the Internal Revenue Code made by P.L. 108-203, P.L.
13108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
14108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
15909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58,
16excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
17and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L.
18109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
19(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280,
20excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and changes that
21indirectly affect the provisions applicable to this subchapter made by P.L. 108-203,
22P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
23of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
24422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.
25109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

11329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
2109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
31400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
4109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, apply for
5Wisconsin purposes at the same time as for federal purposes.
AB75-SSA1, s. 1695 6Section 1695. 71.42 (2) (q) of the statutes is amended to read:
AB75-SSA1,930,147 71.42 (2) (q) For taxable years that begin after December 31, 2004, and before
8January 1, 2006, "Internal Revenue Code" means the federal Internal Revenue Code
9as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
10102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
11sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
124, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
13431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
14202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
15(a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
16910 of P.L. 108-357, and as amended by 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. 109-151, P.L. 109-222, excluding sections 101, 207,
21209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
22sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and as indirectly affected by
23P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
24P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
25102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150

1(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
2103-465, P.L. 104-7, 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 sections 101 and 301 (a) of P.L. 107-147, P.L.
8107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
9106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
10of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
11308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
12211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
13108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
141324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding
15section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
16relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
17109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
18109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
19109-280, and P.L. 110-458, except that "Internal Revenue Code" does not include
20section 847 of the federal Internal Revenue Code. The Internal Revenue Code
21applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the federal Internal Revenue Code enacted after December 31, 2004,
23do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2004, and before January 1, 2006, except that changes to the Internal
25Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,

11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
2excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
3(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
4109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
5513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
6of P.L. 109-280, and P.L. 110-458, and changes that indirectly affect the provisions
7applicable to this subchapter made by P.L. 109-7, P.L. 109-58, excluding sections
81305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
9109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
10sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
11(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
12209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
13sections 811 and 844 of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes
14at the same time as for federal purposes.
AB75-SSA1, s. 1696 15Section 1696. 71.42 (2) (r) of the statutes is amended to read:
AB75-SSA1,932,1516 71.42 (2) (r) For taxable years that begin after December 31, 2005, and before
17January 1, 2007, "Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
19102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
20sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
214, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
22431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
23202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
24(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
25of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,

11328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
2of P.L. 109-73, and 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 as amended by P.L. 109-222,
4excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and
5P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and
6as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
7101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
8103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
9sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
10103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
111123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
12104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
13106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
14P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
15107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
16of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
17excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
18excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
19excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
20excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
21108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
221305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
23109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
24section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
25relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

1109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
2109-222, P.L. 109-227, and P.L. 109-280, and P.L. 110-458, excluding sections 811
3and 844 of P.L. 109-280, except that "Internal Revenue Code" does not include
4section 847 of the federal Internal Revenue Code. The Internal Revenue Code
5applies for Wisconsin purposes at the same time as for federal purposes.
6Amendments to the federal Internal Revenue Code enacted after December 31, 2005,
7do not apply to this paragraph with respect to taxable years beginning after
8December 31, 2005, and before January 1, 2007, except that changes to the Internal
9Revenue Code made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
10513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
11of P.L. 109-280, and P.L. 110-458, and changes that indirectly affect the provisions
12applicable to this subchapter made by P.L. 109-222, excluding sections 101, 207, 209,
13503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections
14811 and 844 of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the
15same time as for federal purposes.
AB75-SSA1, s. 1697 16Section 1697. 71.42 (2) (s) of the statutes is amended to read:
AB75-SSA1,934,1117 71.42 (2) (s) For taxable years that begin after December 31, 2006, and before
18January 1, 2008,
"Internal Revenue Code" means the federal Internal Revenue Code
19as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
21sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
224, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
23431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
24202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
25(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910

1of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
21328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
3of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
4(e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
5P.L. 109-222, sections 811 and 844 of P.L. 109-280, and P.L. 109-432, and as
6amended by P.L. 110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
7P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508,
8P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
9102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
11104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
13105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
14excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
15section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
16excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
17107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
18108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
19108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403
20(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
21422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.
22109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
231329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.
24109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
25sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

1(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
2209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
3sections 811 and 844 of P.L. 109-280, and P.L. 110-458, except that "Internal
4Revenue Code" does not include section 847 of the federal Internal Revenue Code.
5The Internal Revenue Code applies for Wisconsin purposes at the same time as for
6federal purposes. Amendments to the federal Internal Revenue Code enacted after
7December 31, 2006, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 2006, and before January 1, 2008, except that changes
9to the Internal Revenue Code made by P.L. 110-458, and changes that indirectly
10affect the provisions applicable to this subchapter made by P.L. 110-458, apply for
11Wisconsin purposes at the same time as for federal purposes
.
AB75-SSA1, s. 1698 12Section 1698. 71.42 (2) (t) of the statutes is created to read:
AB75-SSA1,936,713 71.42 (2) (t) For taxable years that begin after December 31, 2007, and before
14January 1, 2009, "Internal Revenue Code" means the federal Internal Revenue Code
15as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L.
16102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
17sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
184, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
19431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
20202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
21(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
22of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
231328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
24of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
25(e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513 of P.L.

1109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L. 110-28, P.L. 110-140, and
2P.L. 110-172, and as amended by P.L. 110-458, and as indirectly affected by P.L.
399-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
4101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
5102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
7103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
81311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
9105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
10106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
11P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
12107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
13107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
14106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
15of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
16308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
17211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
18108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
191324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding
20section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L.
21109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
22(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding
23sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280,
24excluding section 844 of P.L. 109-280, and P.L. 110-458, except that "Internal
25Revenue Code" does not include section 847 of the federal Internal Revenue Code.

1The Internal Revenue Code applies for Wisconsin purposes at the same time as for
2federal purposes. Amendments to the federal Internal Revenue Code enacted after
3December 31, 2007, do not apply to this paragraph with respect to taxable years
4beginning after December 31, 2007, and before January 1, 2009, except that changes
5to the Internal Revenue Code made by P.L. 110-458, and changes that indirectly
6affect the provisions applicable to this subchapter made by P.L. 110-458, apply for
7Wisconsin purposes at the same time as for federal purposes.
AB75-SSA1, s. 1699 8Section 1699. 71.42 (2) (tm) of the statutes is created to read:
AB75-SSA1,938,29 71.42 (2) (tm) For taxable years that begin after December 31, 2008, "Internal
10Revenue Code" means the federal Internal Revenue Code as amended to
11December 31, 2008, excluding sections 103, 104, and 110 of P.L. 102-227, sections
1213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
131202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
14106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
15107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.
16108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
17108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
18108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.
20109-73, 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, sections 101, 207, 209, 503, and 513 of P.L.
22109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L.
23110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234, P.L.
24110-245, P.L. 110-289, P.L. 110-317, P.L. 110-343, and P.L. 110-351, and as
25indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.

1101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
2103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
3sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
4103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
51123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
6104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
7106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
8P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
9107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
10of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
11excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
12excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
13excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
14excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
15P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
161305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
17109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
18section 301 of P.L. 109-73, 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, P.L.
20109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
21109-222, P.L. 109-227, P.L. 109-280, excluding section 844 of P.L. 109-280, and P.L.
22110-458, except that "Internal Revenue Code" does not include section 847 of the
23federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
24purposes at the same time as for federal purposes. Amendments to the federal

1Internal Revenue Code enacted after December 31, 2008, do not apply to this
2paragraph with respect to taxable years beginning after December 31, 2008.
AB75-SSA1, s. 1700 3Section 1700. 71.44 (3) of the statutes is renumbered 71.44 (3) (a) and
4amended to read:
AB75-SSA1,938,155 71.44 (3) (a) In the case of a corporation required to file a return, the
6department of revenue shall allow an automatic extension of 7 months or until the
7original due date of the corporation's corresponding federal return, whichever is
8later. Any extension of time granted by law or by the internal revenue service for the
9filing of corresponding federal returns shall extend the time for filing under this
10subchapter to 30 days after the federal due date if the corporation reports the
11extension in the manner specified by the department on the return. Except for
12payments of estimated taxes, income or franchise taxes payable upon the filing of the
13tax return shall not become delinquent during such extension period, but shall,
14except as provided in par. (b),
be subject to interest at the rate of 12% per year during
15such period.
AB75-SSA1, s. 1701 16Section 1701. 71.44 (3) (b) of the statutes is created to read:
AB75-SSA1,938,2117 71.44 (3) (b) For taxable years beginning after December 31, 2008, for persons
18who qualify for a federal extension of time to file under 26 USC 7508A due to a
19presidentially declared disaster or terroristic or military action, income or franchise
20taxes payable upon the filing of the tax return are not subject to interest as otherwise
21provided under par. (a).
AB75-SSA1, s. 1701m 22Section 1701m. 71.45 (1t) (j) of the statutes is created to read:
AB75-SSA1,938,2323 71.45 (1t) (j) Those issued under s. 59.58 (7) (f).
AB75-SSA1, s. 1702d 24Section 1702d. 71.45 (2) (a) 10. of the statutes, as affected by 2009 Wisconsin
25Act 2
, is amended to read:
AB75-SSA1,939,7
171.45 (2) (a) 10. By adding to federal taxable income the amount of credit
2computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3w), (5e), (5f),
3(5g), (5h), (5i), (5j), and (5k), and (8r) and not passed through by a partnership,
4limited liability company, or tax-option corporation that has added that amount to
5the partnership's, limited liability company's, or tax-option corporation's income
6under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
7(1), (3), (3t), (4), (4m), and (5).
AB75-SSA1, s. 1704 8Section 1704. 71.47 (1fd) of the statutes is repealed.
AB75-SSA1, s. 1705 9Section 1705. 71.47 (2m) (a) 1. (intro.) of the statutes is amended to read:
AB75-SSA1,939,1210 71.47 (2m) (a) 1. (intro.) "Claimant" means an owner of farmland, as defined
11in s. 91.01 (9), 2007 stats., of farmland domiciled in this state during the entire year
12for which a credit under this subsection is claimed, except as follows:
AB75-SSA1, s. 1706 13Section 1706. 71.47 (2m) (a) 3. of the statutes is amended to read:
AB75-SSA1,939,2314 71.47 (2m) (a) 3. "Farmland" means 35 or more acres of real property, exclusive
15of improvements, in this state, in agricultural use, as defined in s. 91.01 (1), 2007
16stats.,
and owned by the claimant or any member of the claimant's household during
17the taxable year for which a credit under this subsection is claimed if the farm of
18which the farmland is a part, during that year, produced not less than $6,000 in gross
19farm profits resulting from agricultural use, as defined in s. 91.01 (1), 2007 stats., or
20if the farm of which the farmland is a part, during that year and the 2 years
21immediately preceding that year, produced not less than $18,000 in such profits, or
22if at least 35 acres of the farmland, during all or part of that year, was enrolled in the
23conservation reserve program under 16 USC 3831 to 3836.
AB75-SSA1, s. 1707 24Section 1707. 71.47 (2m) (a) 4. of the statutes is amended to read:
AB75-SSA1,940,6
171.47 (2m) (a) 4. "Gross farm profits" means gross receipts, excluding rent,
2from agricultural use, as defined in s. 91.01 (1), 2007 stats., including the fair market
3value at the time of disposition of payments in kind for placing land in federal
4programs or payments from the federal dairy termination program under 7 USC
51446
(d), less the cost or other basis of livestock or other items purchased for resale
6which are sold or otherwise disposed of during the taxable year.
AB75-SSA1, s. 1708 7Section 1708. 71.47 (2m) (e) of the statutes is created to read:
AB75-SSA1,940,98 71.47 (2m) (e) Sunset. No new claim may be filed under this subsection for a
9taxable year that begins after December 31, 2009.
AB75-SSA1, s. 1709 10Section 1709. 71.47 (3) (a) 1. of the statutes is amended to read:
AB75-SSA1,940,1211 71.47 (3) (a) 1. "Manufacturing" has the meaning given in s. 77.54 (6m), 2007
12stats
.
AB75-SSA1, s. 1720 13Section 1720. 71.47 (3q) of the statutes is created to read:
AB75-SSA1,940,1414 71.47 (3q) Jobs tax credit. (a) Definitions. In this subsection:
AB75-SSA1,940,1615 1. "Claimant" means a person certified to receive tax benefits under s. 560.2055
16(2).
AB75-SSA1,940,1817 2. "Eligible employee" means an eligible employee under s. 560.2055 (1) (b) who
18satisfies the wage requirements under s. 560.2055 (3) (a) or (b).
AB75-SSA1,940,2119 (b) Filing claims. Subject to the limitations provided in this subsection and s.
20560.2055, for taxable years beginning after December 31, 2011, a claimant may claim
21as a credit against the taxes imposed under s. 71.43 any of the following:
AB75-SSA1,940,2422 1. The amount of wages that the claimant paid to an eligible employee in the
23taxable year, not to exceed 10 percent of such wages, as determined by the
24department of commerce under s. 560.2055.
AB75-SSA1,941,3
12. The amount of the costs incurred by the claimant in the taxable year, as
2determined under s. 560.2055, to undertake the training activities described under
3s. 560.2055 (3) (c).
AB75-SSA1,941,114 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
5corporations may not claim the credit under this subsection, but the eligibility for,
6and the amount of, the credit are based on their payment of amounts under par. (b).
7A partnership, limited liability company, or tax-option corporation shall compute
8the amount of credit that each of its partners, members, or shareholders may claim
9and shall provide that information to each of them. Partners, members of limited
10liability companies, and shareholders of tax-option corporations may claim the
11credit in proportion to their ownership interests.
AB75-SSA1,941,1412 2. No credit may be allowed under this subsection unless the claimant includes
13with the claimant's return a copy of the claimant's certification for tax benefits under
14s. 560.2055 (2).
AB75-SSA1,941,1615 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
16credit under s. 71.28 (4), applies to the credit under this subsection.
AB75-SSA1,941,2117 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
18due under s. 71.43, the amount of the claim not used to offset the tax due shall be
19certified by the department of revenue to the department of administration for
20payment by check, share draft, or other draft drawn from the appropriation account
21under s. 20.835 (2) (bb).
AB75-SSA1, s. 1722 22Section 1722. 71.47 (4m) of the statutes is created to read:
AB75-SSA1,942,323 71.47 (4m) Super research and development credit. (a) Definition. In this
24subsection, "qualified research expenses" means qualified research expenses as
25defined in section 41 of the Internal Revenue Code, except that "qualified research

1expenses" includes only expenses incurred by the claimant for research conducted
2in this state for the taxable year and except that "qualified research expenses" do not
3include compensation used in computing the credits under subs. (1dj) and (1dx).
AB75-SSA1,942,84 (b) Credit. Subject to the limitations provided under this subsection, for
5taxable years beginning on or after January 1, 2011, a corporation may claim as a
6credit against the tax imposed under s. 71.43, up to the amount of those taxes, an
7amount equal to the amount of qualified research expenses paid or incurred by the
8corporation in the taxable year that exceeds the amount calculated as follows:
AB75-SSA1,942,119 1. Determine the average amount of the qualified research expenses paid or
10incurred by the corporation in the 3 taxable years immediately preceding the taxable
11year for which a credit is claimed under this subsection.
AB75-SSA1,942,1212 2. Multiply the amount determined under subd. 1. by 1.25.
AB75-SSA1,942,1413 (c) Limitations. Section 71.28 (4) (b) to (d) and (i), as it applies to the credit
14under s. 71.28 (4), applies to the credit under this subsection.
AB75-SSA1,942,1615 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
16credit under s. 71.28 (4), applies to the credit under this subsection.
AB75-SSA1,942,2217 2. If a credit computed under this subsection is not entirely offset against
18Wisconsin income or franchise taxes otherwise due, the unused balance may be
19carried forward and credited against Wisconsin income or franchise taxes otherwise
20due for the following 5 taxable years to the extent not offset by these taxes otherwise
21due in all intervening years between the year in which the expense was incurred and
22the year in which the carry-forward credit is claimed.
AB75-SSA1, s. 1725 23Section 1725. 71.47 (5b) (d) 3. of the statutes is created to read:
AB75-SSA1,943,324 71.47 (5b) (d) 3. For calendar years beginning after December 31, 2007, if an
25investment for which a claimant claims a credit under par. (b) is held by the claimant

1for less than 3 years, the claimant shall pay to the department, in the manner
2prescribed by the department, the amount of the credit that the claimant received
3related to the investment.
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