AB75,938,87 1. "Agricultural assets" means machinery, equipment, facilities, or livestock
8that is used in farming.
AB75,938,109 2. "Beginning farmer" means a person who meets the conditions specified in s.
1093.53 (2).
AB75,938,1211 3. "Claimant" means an established farmer who files a claim under this
12subsection.
AB75,938,1413 4. "Established farmer" means a person who meets the conditions specified in
14s. 93.53 (3).
AB75,938,1615 5. "Farming" has the meaning given in section 464 (e) (1) of the Internal
16Revenue Code.
AB75,938,1917 6. "Lease amount" is the amount of the cash payment paid by a beginning
18farmer to an established farmer each year for leasing the established farmer's
19agricultural assets.
AB75,939,320 (b) Filing claims. For taxable years beginning after December 31, 2010, and
21subject to the limitations provided in this subsection, a claimant may claim as a
22credit against the tax imposed under s. 71.23 an amount equal to 15 percent of the
23lease amount received by the claimant in the taxable year. If the allowable amount
24of the claim exceeds the taxes otherwise due on the claimant's income, the amount
25of the claim not used as an offset against those taxes shall be certified by the

1department of revenue to the department of administration for payment to the
2claimant by check, share draft, or other draft from the appropriation under s. 20.835
3(2) (en).
AB75,939,64 (c) Limitations. 1. A claimant may only claim the credit under this subsection
5for the first 3 years of any lease of the claimant's agricultural assets to a beginning
6farmer.
AB75,939,87 2. Along with a claimant's income tax return, a claimant shall submit to the
8department a certificate of eligibility provided under s. 93.53 (5) (c).
AB75,939,169 3. Partnerships, limited liability companies, and tax-option corporations may
10not claim the credit under this subsection, but the eligibility for, and the amount of,
11the credit are based on the amounts received by the entities under par. (b). A
12partnership, limited liability company, or tax-option corporation shall compute the
13amount of credit that each of its partners, members, or shareholders may claim and
14shall provide that information to each of them. Partners, members of limited liability
15companies, and shareholders of tax-option corporations may claim the credit in
16proportion to their ownership interests.
AB75,939,1817 (d) Administration. Subsection (4) (e), (g), and (h), as it applies to the credit
18under that sub. (4), applies to the credit under this subsection.
AB75, s. 1668 19Section 1668. 71.29 (7) (c) of the statutes is created to read:
AB75,939,2220 71.29 (7) (c) For taxable years beginning after December 31, 2008, the taxpayer
21qualifies for a federal extension of time to file under 26 USC 7508A due to a
22presidentially declared disaster or terroristic or military action.
AB75, s. 1669 23Section 1669. 71.30 (3) (db) of the statutes is created to read:
AB75,939,2424 71.30 (3) (db) Super research and development credit under s. 71.28 (4m).
AB75, s. 1670 25Section 1670. 71.30 (3) (ed) of the statutes is renumbered 71.30 (3) (ds).
AB75, s. 1671
1Section 1671. 71.30 (3) (em) of the statutes is renumbered 71.30 (3) (eh).
AB75, s. 1672 2Section 1672. 71.30 (3) (ema) of the statutes is created to read:
AB75,940,33 71.30 (3) (ema) Economic development tax credit under s. 71.28 (1dy).
AB75, s. 1673 4Section 1673. 71.30 (3) (emb) of the statutes is renumbered 71.30 (3) (ei).
AB75, s. 1674 5Section 1674. 71.30 (3) (en) of the statutes is renumbered 71.30 (3) (ej).
AB75, s. 1675 6Section 1675. 71.30 (3) (eo) of the statutes is renumbered 71.30 (3) (ek).
AB75, s. 1676 7Section 1676. 71.30 (3) (eom) of the statutes is renumbered 71.30 (3) (eL).
AB75, s. 1677 8Section 1677. 71.30 (3) (f) of the statutes is amended to read:
AB75,940,159 71.30 (3) (f) The total of farmers' drought property tax credit under s. 71.28
10(1fd),
farmland preservation credit under subch. IX, farmland tax relief credit under
11s. 71.28 (2m), dairy manufacturing facility investment credit under s. 71.28 (3p), jobs
12created under s. 71.28 (3q), meat processing facility investment credit under s. 71.28
13(3r),
enterprise zone jobs credit under s. 71.28 (3w), film production services credit
14under s. 71.28 (5f) (b) 2., beginning farmer and farm asset owner tax credit under s.
1571.28 (8r),
and estimated tax payments under s. 71.29.
AB75, s. 1678 16Section 1678. 71.30 (8) (b) of the statutes is amended to read:
AB75,940,2417 71.30 (8) (b) For the purpose of this chapter, if a corporation which is required
18to file an income or franchise tax return is affiliated with or related to any other
19corporation through stock ownership by the same interests or as parent or subsidiary
20corporations or has income that is regulated through contract or other arrangement,
21the department of revenue may require such consolidated statements as in its
22opinion are necessary in order to determine the taxable income received by any one
23of the affiliated or related corporations or to determine whether the corporations are
24a unitary business
.
AB75, s. 1679 25Section 1679. 71.34 (1g) (n) of the statutes is repealed.
AB75, s. 1680
1Section 1680. 71.34 (1g) (o) of the statutes is amended to read:
AB75,944,42 71.34 (1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
3years that begin after December 31, 1999, and before January 1, 2003, means the
4federal Internal Revenue Code as amended to December 31, 1999, excluding sections
5103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
7of P.L. 104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections
8162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
9107-16, P.L. 107.22, P.L. 107.116, P.L. 107-134, P.L. 107-147, excluding sections 101,
10301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
11107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
12108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
13excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
14excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
15108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
161324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
17sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
18(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
19109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
20P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,

21and as indirectly affected in the provisions applicable to this subchapter by P.L.
2299-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
23(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, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
9P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
10108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
11108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L.
12108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
13of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
141323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
15excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
16(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
17of P.L. 109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L.
18110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L.
19110-458,
except that section 1366 (f) (relating to pass-through of items to
20shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
21sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
22at the same time as for federal purposes. Amendments to the federal Internal
23Revenue Code enacted after December 31, 1999, do not apply to this paragraph with
24respect to taxable years beginning after December 31, 1999, and before January 1,
252003, except that changes to the Internal Revenue Code made by P.L. 106-230, P.L.

1106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
2excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
3107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
4107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
5202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
6P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
7P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
8910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
91310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
10109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
11(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
12811 and 844 of P.L. 109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and
138235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172,
14and P.L. 110-458,
and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
16P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
17107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a),
18and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
19108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
20section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
21308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
22211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
23109-58, 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, P.L.
2110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172,
3excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
apply for
4Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1681 5Section 1681. 71.34 (1g) (p) of the statutes is amended to read:
AB75,947,26 71.34 (1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
7years that begin after December 31, 2002, and before January 1, 2004, means the
8federal Internal Revenue Code as amended to December 31, 2002, excluding sections
9103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (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, and sections 101 and 301 (a) of P.L. 107-147, and as amended by
13P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
14excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
15108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
16316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
17242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 109-7,
18P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L. 109-58, 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, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L.
22110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172,
23excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and as
24indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
25100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821

1(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
2101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
3excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
4103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
5103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
6excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
7104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
8105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
9162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
10107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
11101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
12107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
13108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
14of P.L. 108-173, 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,
17P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
181326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
19101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
20of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
21P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L.
22110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,

23except that section 1366 (f) (relating to pass-through of items to shareholders) is
24modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
251375. The Internal Revenue Code applies for Wisconsin purposes at the same time

1as for federal purposes. Amendments to the federal Internal Revenue Code enacted
2after December 31, 2002, do not apply to this paragraph with respect to taxable years
3beginning after December 31, 2002, and before January 1, 2004, except that changes
4to the Internal Revenue Code made by P.L. 108-27, excluding sections 106, 201, and
5202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
6excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
7excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
8excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
9108-357, P.L. 108-375, 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.
11109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
12(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
13811 and 844 of P.L. 109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and
148235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172,
15and P.L. 110-458,
and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,
17P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
181201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
19306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
20101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
21108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
221324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
23sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
24(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
25109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,

1P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,

2apply for Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1682 3Section 1682. 71.34 (1g) (q) of the statutes is amended to read:
AB75,949,244 71.34 (1g) (q) "Internal Revenue Code" for tax-option corporations, for taxable
5years that begin after December 31, 2003, and before January 1, 2005, means the
6federal Internal Revenue Code as amended to December 31, 2003, excluding sections
7103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
10431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
11202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and
12as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
13308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
14211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
15108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
161324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding
17section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
18relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
19109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L.
20110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172,
21excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and as
22indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
23100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
24(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
25101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,

1excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
2103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
3103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
4excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
5104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
6105-277, P.L. 106-36, P.L. 106-170, 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
9101 and 301 (a) 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. 108-173, excluding section 1201
12of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
13307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
14201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,
15P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
161323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
17excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
18(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
19109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
20109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
21P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,

22except that section 1366 (f) (relating to pass-through of items to shareholders) is
23modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
241375. The Internal Revenue Code applies for Wisconsin purposes at the same time
25as for federal purposes. Amendments to the federal Internal Revenue Code enacted

1after December 31, 2003, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 2003, and before January 1, 2005, except that changes
3to the Internal Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
4excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
5excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
6108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
71305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
8109-58, P.L. 109-73, 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. 109-227, and P.L. 109-280, excluding sections 811
11and 844 of P.L. 109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235
12of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and
13P.L. 110-458,
and changes that indirectly affect the provisions applicable to this
14subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
15306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
16101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
17108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
181310, 1323, 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, P.L. 110-28, excluding sections 8212, 8221,
228233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of
23P.L. 110-172, and P.L. 110-458,
excluding sections 811 and 844 of P.L. 109-280, apply
24for Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1683 25Section 1683. 71.34 (1g) (r) of the statutes is amended to read:
AB75,953,2
171.34 (1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 2004, and before January 1, 2006, means the
3federal Internal Revenue Code as amended to December 31, 2004, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
6104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
7P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
8sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
9308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336,
10337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L. 109-7, P.L.
11109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
121329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
13109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
141400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
15109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
16109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L.
17109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
18209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
19excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding
20section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and as indirectly affected
21in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
22100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
23(c) (2) of P.L. 99-514 and section 1008 (g) (5) of 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, P.L. 108-173,
10excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
11excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
12excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
13P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
141305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
15109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
18209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
19sections 811 and 844 of P.L. 109-280, P.L. 109-432, excluding sections 101, 104, 108,
20109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417,
21and 425 of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235
22of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and
23P.L. 110-458,
except that section 1366 (f) (relating to pass-through of items to
24shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
25sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes

1at the same time as for federal purposes. Amendments to the federal Internal
2Revenue Code enacted after December 31, 2004, do not apply to this paragraph with
3respect to taxable years beginning after December 31, 2004, and before January 1,
42006, except that changes to the Internal Revenue Code made by P.L. 109-7, P.L.
5109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
61329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
7109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
81400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
9109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
10109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L.
11109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
12209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
13excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding
14section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and changes that
15indirectly affect the provisions applicable to this subchapter made by P.L. 109-7, P.L.
16109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
171329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
18109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
191400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
20109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
21109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L.
22109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
23209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
24excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, and P.L. 110-172,

1excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
apply for
2Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1684 3Section 1684. 71.34 (1g) (s) of the statutes is amended to read:
AB75,955,224 71.34 (1g) (s) "Internal Revenue Code" for tax-option corporations, for taxable
5years that begin after December 31, 2005, and before January 1, 2007, means the
6federal Internal Revenue Code as amended to December 31, 2005, excluding sections
7103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
10P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
11sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
12308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
13422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
141323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
15P.L. 109-59, section 301 of P.L. 109-73, and sections 101, 105, 201 (a) as it relates
16to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as
17amended by 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, P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120,
20123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L.
21110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141,
22P.L. 110-142, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and
23P.L. 110-458,
and as indirectly affected in the provisions applicable to this
24subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2)
25(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008

1(g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
2101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
3102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
5104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
7105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
9excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
10107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.
11107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
12202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
13108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
14401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
15244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L.
16109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
171326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146
18of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
19excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
20(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
21101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
22excluding sections 811 and 844 of P.L. 109-280, P.L. 109-432, excluding sections 101,
23104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401,
24404, 417, and 425 of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233,
25and 8235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-172, excluding section

111 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
except that section 1366 (f)
2(relating to pass-through of items to shareholders) is modified by substituting the
3tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
4Code applies for Wisconsin purposes at the same time as for federal purposes.
5Amendments to the federal Internal Revenue Code enacted after December 31, 2005,
6do not apply to this paragraph with respect to taxable years beginning after
7December 31, 2005, and before January 1, 2007, except that changes to the Internal
8Revenue Code made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
9513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
10of P.L. 109-280, P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116,
11118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L.
12109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
13P.L. 110-141, P.L. 110-142, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
14110-172, and P.L. 110-458,
and changes that indirectly affect the provisions
15applicable to this subchapter made by P.L. 109-222, excluding sections 101, 207, 209,
16503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections
17811 and 844 of P.L. 109-280, P.L. 109-432, excluding sections 101, 104, 108, 109, 112,
18113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425
19of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L.
20110-28, P.L. 110-141, P.L. 110-142, P.L. 110-172, excluding section 11 (b), (e), and
21(g) of P.L. 110-172, and P.L. 110-458,
apply for Wisconsin purposes at the same time
22as for federal purposes.
AB75, s. 1685 23Section 1685. 71.34 (1g) (t) of the statutes is amended to read:
AB75,959,1124 71.34 (1g) (t) "Internal Revenue Code" for tax-option corporations, for taxable
25years that begin after December 31, 2006, and before January 1, 2008, means the

1federal Internal Revenue Code as amended to December 31, 2006, excluding sections
2103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
5P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
6sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
7308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
8422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
91323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
10P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to
11section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
12207, 209, 503, 512, and 513 of P.L. 109-222, sections 811 and 844 of P.L. 109-280, and
13sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304,
14305, 307, 401, 404, 417, and 425 of
P.L. 109-432, and as amended by P.L. 110-28,
15excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L.
16110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
17110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
18110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289,
19excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-343, excluding sections
20301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and
21401 of division B, and sections 202, 203, 303, 304, 305, 306, 307, 311, 312, 315, 317,
22318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N
23(k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of
24P.L. 110-343, and P.L. 110-458,
and as indirectly affected in the provisions
25applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding

1sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514
2and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
3101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
4102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
5(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
6103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
71311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
8105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
9106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
10P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
11107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
12107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
13106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
14of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
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. 108-375, P.L.
17108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
181324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding
19section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding
22sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.
23109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 109-432,
24excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302,
25303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, and as amended by P.L.

1110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141,
2P.L. 110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
3110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
4110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289,
5excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-343, excluding sections
6301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and
7401 of division B, and sections 202, 203, 303, 304, 305, 306, 307, 311, 312, 315, 317,
8318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N
9(k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of
10P.L. 110-343, and P.L. 110-458,
except that section 1366 (f) (relating to pass-through
11of items to shareholders) is modified by substituting the tax under s. 71.35 for the
12taxes under sections 1374 and 1375. The Internal Revenue Code applies for
13Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 2006, and
16before January 1, 2008, except that changes to the Internal Revenue Code made by
17P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L.
18110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and
19(g) of P.L. 110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and
20(6) of P.L. 110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L.
21110-289, excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-343, excluding
22sections 109, 201, 209, 210, 303, 306, and 308 of division B, and sections 202, 203, 305,
23311, 312, 315, 317, 318, 502 (a) and (b), 505, 702 (a) (1) (A) as it relates to section
241400N (k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division
25C of P.L. 110-343, and P.L. 110-458, and changes that indirectly affect the provisions

1applicable to this subchapter made by P.L. 110-28, excluding sections 8212, 8221,
28233, and 8235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L.
3110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-234, excluding
4sections 15344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding
5sections 110 and 113 of P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082
6of P.L. 110-289, P.L. 110-343, excluding sections 301 and 302 of division A, sections
7109, 116, 201, 208, 209, 210, 303, 306, 308, and 401 of division B, and sections 202,
8203, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512,
9702 (a) (1) (A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d)
10(6), 707, 708, 710, and 711 of division C of P.L. 110-343, and P.L. 110-458, apply for
11Wisconsin purposes at the same time as for federal purposes
.
AB75, s. 1686 12Section 1686. 71.34 (1g) (u) of the statutes is created to read:
AB75,962,1613 71.34 (1g) (u) "Internal Revenue Code" for tax-option corporations, for taxable
14years that begin after December 31, 2007, and before January 1, 2009, means the
15federal Internal Revenue Code as amended to December 31, 2007, excluding sections
16103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1713203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
19P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
20sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
21308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
22422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
231323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
24P.L. 109-59, section 301 of P.L. 109-73, 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, sections 101,

1207, 209, 503, and 513 of P.L. 109-222, section 844 of P.L. 109-280, sections 101, 104,
2108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404,
3417, and 425 of P.L. 109-432, sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L.
4110-140, and section 11 (b), (e), and (g) of P.L. 110-172, and as amended by P.L.
5110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234, P.L.
6110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289, excluding
7sections 3081 and 3082 of P.L. 110-289, P.L. 110-317, P.L. 110-343, excluding
8sections 301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308,
9and 401 of division B of P.L. 110-343, and sections 202, 203 as it relates to taxable
10years beginning in 2008, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322,
11323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N (k) of the Internal
12Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of P.L. 110-343, P.L.
13110-351, and P.L. 110-458, and as indirectly affected in the provisions applicable to
14this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803
15(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section
161008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239,
17P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
18102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1913174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
20104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
21(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
22105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
23106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
24excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
25107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.

1107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
2202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
3108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
4401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
5244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L.
6109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
71326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146
8of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
9excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
11101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, excluding
12section 844 of P.L. 109-280, P.L. 109-432, excluding sections 101, 104, 108, 109, 112,
13113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425
14of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L.
15110-28, P.L. 110-141, P.L. 110-142, P.L. 110-166, and P.L. 110-172, excluding
16section 11 (b), (e), and (g) of P.L. 110-172, except that section 1366 (f) (relating to
17pass-through of items to shareholders) is modified by substituting the tax under s.
1871.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
19for Wisconsin purposes at the same time as for federal purposes. Amendments to the
20federal Internal Revenue Code enacted after December 31, 2007, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 2007, and
22before January 1, 2009, except that changes to the Internal Revenue Code made by
23P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234,
24P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289, excluding
25sections 3081 and 3082 of P.L. 110-289, P.L. 110-317, P.L. 110-343, excluding

1sections 301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308,
2and 401 of division B of P.L. 110-343, and sections 202, 203 as it relates to taxable
3years beginning in 2008, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322,
4323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N (k) of the Internal
5Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of P.L. 110-343, P.L.
6110-351, and P.L. 110-458, and changes that indirectly affect the provisions
7applicable to this subchapter made by 110-234, excluding sections 15344 and 15345
8(a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding sections 110 and 113 of
9P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082 of P.L. 110-289, P.L.
10110-317, P.L. 110-343, excluding sections 301 and 302 of division A, sections 109,
11116, 201, 208, 209, 210, 303, 306, 308, and 401 of division B of P.L. 110-343, and
12sections 202, 203 as it relates to taxable years beginning in 2008, 303, 304, 305, 306,
13307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1) (A) as it
14relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710,
15and 711 of division C of P.L. 110-343, P.L. 110-351, and P.L. 110-458, apply for
16Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1687 17Section 1687. 71.34 (1g) (um) of the statutes is created to read:
AB75,965,718 71.34 (1g) (um) "Internal Revenue Code" for tax-option corporations, for
19taxable years that begin after December 31, 2008, means the federal Internal
20Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and
21110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
22103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
23sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L.
24106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections
25106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316,

1401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
2847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323,
31324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L.
4109-59, section 301 of P.L. 109-73, 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, sections 101, 207, 209,
6503, and 513 of P.L. 109-222, section 844 of P.L. 109-280, sections 101, 104, 108, 109,
7112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and
8425 of P.L. 109-432, sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-140,
9section 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-185, sections 15344 and 15345 (a)
10(1) to (3) and (6) of P.L. 110-234, sections 110 and 113 of P.L. 110-245, sections 3081
11and 3082 of P.L. 110-289, sections 301 and 302 of division A of P.L. 110-343, sections
12109, 116, 201, 208, 209, 210, 303, 306, 308, and 401 of division B of P.L. 110-343, and
13sections 202, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502,
14505, 512, 702 (a) (1) (A) as it relates to section 1400N (k) of the Internal Revenue
15Code, 702 (d) (6), 707, 708, 710, and 711 of division C of P.L. 110-343, and as indirectly
16affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
17P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
18823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
19101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
20103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
22103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
24104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
25106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

1P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
2107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
3of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
4excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
5excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
6excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
7excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
8P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
91305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
10109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
11section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
12relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
13109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
14109-222, P.L. 109-227, P.L. 109-280, excluding section 844 of P.L. 109-280, P.L.
15109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
16209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
17excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L.
18110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
19110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
20110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289,
21excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-317, P.L. 110-343,
22excluding sections 301 and 302 of division A of P.L. 110-343, sections 109, 116, 201,
23208, 209, 210, 303, 306, 308, and 401 of division B of P.L. 110-343, and sections 202,
24303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702
25(a) (1) (A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6),

1707, 708, 710, and 711 of division C of P.L. 110-343, P.L. 110-351, and P.L. 110-458
2except that section 1366 (f) (relating to pass-through of items to shareholders) is
3modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
41375. The Internal Revenue Code applies for Wisconsin purposes at the same time
5as for federal purposes. Amendments to the federal Internal Revenue Code enacted
6after December 31, 2008, do not apply to this paragraph with respect to taxable years
7beginning after December 31, 2008.
AB75, s. 1688 8Section 1688. 71.34 (1k) (g) of the statutes is amended to read:
AB75,965,129 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
10corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy),
11(3), (3g), (3h), (3n), (3p), (3q), (3r), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k),
12and (8r)
and passed through to shareholders.
AB75, s. 1689 13Section 1689. 71.36 (4) of the statutes is created to read:
AB75,965,1914 71.36 (4) Every tax-option corporation that is required to file a return under
15s. 71.24 (1) shall, on or before the due date of the return, including extensions, provide
16a schedule to each shareholder whose share of income, deductions, credits, or other
17items of the tax-option corporation may affect the shareholder's tax liability under
18this chapter. The schedule shall separately indicate the shareholder's share of each
19item.
AB75, s. 1690 20Section 1690. 71.365 (3) of the statutes is amended to read:
AB75,965,2321 71.365 (3) Credits not allowed. The credits under s. 71.28 (4), (4m), and (5)
22may not be claimed by a tax-option corporation or shareholders of a tax-option
23corporation.
AB75, s. 1691 24Section 1691. 71.42 (2) (m) of the statutes is repealed.
AB75, s. 1692 25Section 1692. 71.42 (2) (n) of the statutes is amended to read:
AB75,968,25
171.42 (2) (n) For taxable years that begin after December 31, 1999, and before
2January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
5and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
6amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
8P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of
9P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
10excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
11109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
12316, 401, and 403 (a) of P.L. 108-311, 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. 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, P.L. 110-28, excluding
18sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section
1911 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and as indirectly affected by P.L.
2099-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
21101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
24103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.

1105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
2106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
3P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
4107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
5107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
6106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
7P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
8of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
9422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections
101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
11109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
121400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280,
13excluding sections 811 and 844 of P.L. 109-280, P.L. 110-28, excluding sections 8212,
148221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and
15(g) of P.L. 110-172, and P.L. 110-458,
except that "Internal Revenue Code" does not
16include section 847 of the federal Internal Revenue Code. The Internal Revenue
17Code applies 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, P.L.
8110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172,
9excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and changes
10that indirectly affect the provisions applicable to this subchapter made by P.L.
11106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
12P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
13107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
14107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
15106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
16P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
17of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
18422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections
191305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
20109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
211400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280,
22excluding sections 811 and 844 of P.L. 109-280, P.L. 110-28, excluding sections 8212,
238221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and
24(g) of P.L. 110-172, and P.L. 110-458,
apply for Wisconsin purposes at the same time
25as for federal purposes.
AB75, s. 1693
1Section 1693. 71.42 (2) (o) of the statutes is amended to read:
AB75,971,202 71.42 (2) (o) For taxable years that begin after December 31, 2002, and before
3January 1, 2004, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2002, 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, P.L. 106-519,
7sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and
8sections 101 and 301 (a) of P.L. 107-147, and as amended by 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, P.L. 109-7, P.L. 109-58, excluding
14sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
15of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
16section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
17109-280, excluding sections 811 and 844 of P.L. 109-280, P.L. 110-28, excluding
18sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section
1911 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and as indirectly affected by P.L.
2099-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
21101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
24103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.

1105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
2106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
3P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
4107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
5107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
6106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
7P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, 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. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305,
111308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
12P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),
13402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
14sections 811 and 844 of P.L. 109-280, P.L. 110-28, excluding sections 8212, 8221,
158233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of
16P.L. 110-172, and P.L. 110-458,
except that "Internal Revenue Code" does not
17include section 847 of the federal Internal Revenue Code. The Internal Revenue
18Code applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal Internal Revenue Code enacted after December 31, 2002,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 2002, and before January 1, 2004, except that changes to the Internal
22Revenue Code made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
23108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding
24section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
25sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding

1sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
2108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
31324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, 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, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
7P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,

8and changes that indirectly affect the provisions applicable to this subchapter made
9by P.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, P.L.
18110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172,
19excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
apply for
20Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1694 21Section 1694. 71.42 (2) (p) of the statutes is amended to read:
AB75,974,1422 71.42 (2) (p) For taxable years that begin after December 31, 2003, and before
23January 1, 2005, "Internal Revenue Code" means the federal Internal Revenue Code
24as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
25102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

1sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
2sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16,
3sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27,
4section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and as amended by P.L.
5108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
6403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
7337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,
8P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
91329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
10109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
12109-280, excluding sections 811 and 844 of P.L. 109-280, P.L. 110-28, excluding
13sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section
1411 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and as indirectly affected by P.L.
1599-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
16101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
17102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
18(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
19103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
201311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
21105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
22106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
23P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
24107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
25107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

1106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
2P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
3P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
4P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
5910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding
6sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
7of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
8excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
9(j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding
10sections 811 and 844 of P.L. 109-280, P.L. 110-28, excluding sections 8212, 8221,
118233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of
12P.L. 110-172, and P.L. 110-458,
except that "Internal Revenue Code" does not
13include section 847 of the federal Internal Revenue Code. The Internal Revenue
14Code applies for Wisconsin purposes at the same time as for federal purposes.
15Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
16do not apply to this paragraph with respect to taxable years beginning after
17December 31, 2003, and before January 1, 2005, except that changes to the Internal
18Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
19306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
20101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
21108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
221310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
23excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
24(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
25109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.

1109-280, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
2P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,

3and changes that indirectly affect the provisions applicable to this subchapter made
4by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 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. 109-73, excluding section 301
9of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
10section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
11and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L. 110-28,
12excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding
13section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
apply for Wisconsin
14purposes at the same time as for federal purposes.
AB75, s. 1695 15Section 1695. 71.42 (2) (q) of the statutes is amended to read:
AB75,977,1216 71.42 (2) (q) For taxable years that begin after December 31, 2004, and before
17January 1, 2006, "Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 2004, 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, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
25910 of P.L. 108-357, and as amended by P.L. 109-7, P.L. 109-58, excluding sections

11305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
2109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
3sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
4(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
5209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
6sections 811 and 844 of P.L. 109-280, P.L. 109-432, excluding sections 101, 104, 108,
7109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417,
8and 425 of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235
9of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and
10P.L. 110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647,
11P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
12excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
16104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
17105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
18162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
19107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
20101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
21107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
22108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
23108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
24108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
25909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, 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. 109-73, excluding section 301 of P.L. 109-73, P.L.
3109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
4(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding
5sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.
6109-280, excluding sections 811 and 844 of P.L. 109-280, P.L. 109-432, excluding
7sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304,
8305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28, excluding sections
98212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e),
10and (g) of P.L. 110-172, and P.L. 110-458,
except that "Internal Revenue Code" does
11not include section 847 of the federal Internal Revenue Code. The Internal Revenue
12Code applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the federal Internal Revenue Code enacted after December 31, 2004,
14do not apply to this paragraph with respect to taxable years beginning after
15December 31, 2004, and before January 1, 2006, except that changes to the Internal
16Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
171310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
18excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
21513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
22of P.L. 109-280, P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116,
23118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L.
24109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
25P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,


1and changes that indirectly affect the provisions applicable to this subchapter made
2by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,
31325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section
4301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
5section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
6P.L. 109-222, 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, P.L.
8109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
9209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
10excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding
11section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
apply for Wisconsin
12purposes at the same time as for federal purposes.
AB75, s. 1696 13Section 1696. 71.42 (2) (r) of the statutes is amended to read:
AB75,980,414 71.42 (2) (r) For taxable years that begin after December 31, 2005, and before
15January 1, 2007, "Internal Revenue Code" means the federal Internal Revenue Code
16as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
17102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
18sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
194, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
20431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
21202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
22(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
23of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
241328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
25of P.L. 109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

1(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as amended by P.L. 109-222,
2excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and
3P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L. 109-432,
4excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302,
5303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28, excluding
6sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L.
7110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
and
8as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
9101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
10103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
11sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
12103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
131123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
14104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
15106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
16P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
17107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
18of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
19excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
20excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
21excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
22excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
23108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
241305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
25109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

1section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
2relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
3109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
4109-222, P.L. 109-227, and P.L. 109-280, P.L. 109-432, excluding sections 101, 104,
5108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404,
6417, and 425 of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and
78235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-172, excluding section 11
8(b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
excluding sections 811 and 844 of
9P.L. 109-280, except that "Internal Revenue Code" does not include section 847 of the
10federal Internal Revenue Code. 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, 2005, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 2005, and
14before January 1, 2007, except that changes to the Internal Revenue Code made by
15P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
16109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, P.L.
17109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
18209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
19excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L.
20110-142, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L.
21110-458,
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, P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118,
25120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432,

1P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L.
2110-141, P.L. 110-142, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
3110-172, and P.L. 110-458,
apply for Wisconsin purposes at the same time as for
4federal purposes.
AB75, s. 1697 5Section 1697. 71.42 (2) (s) of the statutes is amended to read:
AB75,983,166 71.42 (2) (s) For taxable years that begin after December 31, 2006, and before
7January 1, 2008,
"Internal Revenue Code" means the federal Internal Revenue Code
8as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
10sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
114, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
12431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
13202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
14(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
15of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
161328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
17of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
18(e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
19P.L. 109-222, sections 811 and 844 of P.L. 109-280, and sections 101, 104, 108, 109,
20112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and
21425 of
P.L. 109-432, and as amended by P.L. 110-28, excluding sections 8212, 8221,
228233, and 8235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L.
23110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-234, excluding
24sections 15344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding
25sections 110 and 113 of P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082

1of P.L. 110-289, P.L. 110-343, excluding sections 301 and 302 of division A, sections
2109, 116, 201, 208, 209, 210, 303, 306, 308, and 401 of division B, and sections 202,
3203, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512,
4702 (a) (1) (A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d)
5(6), 707, 708, 710, and 711 of division C of P.L. 110-343, and P.L. 110-458,
and as
6indirectly 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, excluding sections 811 and 844 of P.L.
3109-280, P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120,
4123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L.
5110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141,
6P.L. 110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
7110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
8110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289,
9excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-343, excluding sections
10301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and
11401 of division B, and sections 202, 203, 303, 304, 305, 306, 307, 311, 312, 315, 317,
12318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N
13(k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of
14P.L. 110-343, and P.L. 110-458,
except that "Internal Revenue Code" does not
15include section 847 of the federal Internal Revenue Code. The Internal Revenue
16Code applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after December 31, 2006,
18do not apply to this paragraph with respect to taxable years beginning after
19December 31, 2006, and before January 1, 2008, except that changes to the Internal
20Revenue Code made by P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235
21of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, excluding
22section 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-234, excluding sections 15344 and
2315345 (a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding sections 110 and
24113 of P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082 of P.L. 110-289,
25P.L. 110-343, excluding sections 301 and 302 of division A, sections 109, 116, 201,

1208, 209, 210, 303, 306, 308, and 401 of division B, and sections 202, 203, 303, 304,
2305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1)
3(A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6), 707,
4708, 710, and 711 of division C of P.L. 110-343, and P.L. 110-458, and changes that
5indirectly affect the provisions applicable to this subchapter made by P.L. 110-28,
6excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L.
7110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
8110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
9110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289,
10excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-343, excluding sections
11301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and
12401 of division B, and sections 202, 203, 303, 304, 305, 306, 307, 311, 312, 315, 317,
13318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N
14(k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of
15P.L. 110-343, and P.L. 110-458, apply for Wisconsin purposes at the same time as for
16federal purposes
.
AB75, s. 1698 17Section 1698. 71.42 (2) (t) of the statutes is created to read:
AB75,986,1718 71.42 (2) (t) For taxable years that begin after December 31, 2007, and before
19January 1, 2009, "Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
22sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
234, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
24431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
25202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

1(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
2of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
31328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
4of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
5(e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513 of P.L.
6109-222, section 844 of P.L. 109-280, sections 101, 104, 108, 109, 112, 113, 116, 118,
7120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432,
8sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-140, and section 11 (b),
9(e), and (g) of P.L. 110-172, and as amended by P.L. 110-234, excluding sections
1015344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding sections
11110 and 113 of P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082 of P.L.
12110-289, P.L. 110-317, P.L. 110-343, excluding sections 301 and 302 of division A,
13sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and 401 of division B of P.L.
14110-343, and sections 202, 203 as it relates to taxable years beginning in 2008, 303,
15304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702 (a)
16(1) (A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6), 707,
17708, 710, and 711 of division C of P.L. 110-343, P.L. 110-351, and P.L. 110-458, and
18as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
19101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
20103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
22103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
24104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
25106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

1P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
2107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
3of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
4excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
5excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
6excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
7excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
8108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
91305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
10109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
11section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
12relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
13109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
14109-222, P.L. 109-227, P.L. 109-280, excluding section 844 of P.L. 109-280, P.L.
15109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
16209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
17excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L.
18110-142, P.L. 110-166, and P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
19110-172, except that "Internal Revenue Code" does not include section 847 of the
20federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
21purposes at the same time as for federal purposes. Amendments to the federal
22Internal Revenue Code enacted after December 31, 2007, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 2007, and
24before January 1, 2009, except that changes to the Internal Revenue Code made by
25P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234,

1P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289, excluding
2sections 3081 and 3082 of P.L. 110-289, P.L. 110-317, P.L. 110-343, excluding
3sections 301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308,
4and 401 of division B of P.L. 110-343, and sections 202, 203 as it relates to taxable
5years beginning in 2008, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322,
6323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N (k) of the Internal
7Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of P.L. 110-343, P.L.
8110-351, and P.L. 110-458, and changes that indirectly affect the provisions
9applicable to this subchapter made by 110-234, excluding sections 15344 and 15345
10(a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding sections 110 and 113 of
11P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082 of P.L. 110-289, P.L.
12110-317, P.L. 110-343, excluding sections 109, 201, 209, 210, 303, 306, and 308 of
13division B of P.L. 110-343, and sections 202, 203 as it relates to taxable years
14beginning in 2008, 305, 311, 312, 315, 317, 318, 502 (a) and (b), 505, 702 (a) (1) (A)
15as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6), 707, 708,
16710, and 711 of division C of P.L. 110-343, P.L. 110-351, and P.L. 110-458, apply for
17Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1699 18Section 1699. 71.42 (2) (tm) of the statutes is created to read:
AB75,989,519 71.42 (2) (tm) For taxable years that begin after December 31, 2008, "Internal
20Revenue Code" means the federal Internal Revenue Code as amended to
21December 31, 2008, excluding sections 103, 104, and 110 of P.L. 102-227, sections
2213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
231202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
24106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
25107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.

1108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
2108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
3108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
41329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.
5109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
6(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513 of P.L.
7109-222, section 844 of P.L. 109-280, sections 101, 104, 108, 109, 112, 113, 116, 118,
8120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432,
9sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-140, section 11 (b), (e),
10and (g) of P.L. 110-172, P.L. 110-185, sections 15344 and 15345 (a) (1) to (3) and (6)
11of P.L. 110-234, sections 110 and 113 of P.L. 110-245, sections 3081 and 3082 of P.L.
12110-289, sections 301 and 302 of division A of P.L. 110-343, sections 109, 116, 201,
13208, 209, 210, 303, 306, 308, and 401 of division B of P.L. 110-343, and sections 202,
14303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702
15(a) (1) (A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6),
16707, 708, 710, and 711 of division C of P.L. 110-343, and as indirectly affected by P.L.
1799-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
18101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
21103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
23105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
24106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
25P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

1107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
2107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
3106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
4of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
5308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102,
6201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,
7P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
81323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59,
9excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L.
10109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
12109-222, excluding sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L.
13109-227, P.L. 109-280, excluding section 844 of P.L. 109-280, P.L. 109-432,
14excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302,
15303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28, excluding
16sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L.
17110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, P.L.
18110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234, P.L.
19110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289, excluding
20sections 3081 and 3082 of P.L. 110-289, P.L. 110-317, P.L. 110-343, excluding
21sections 301 and 302 of division A of P.L. 110-343, sections 109, 116, 201, 208, 209,
22210, 303, 306, 308, and 401 of division B of P.L. 110-343, and sections 202, 303, 304,
23305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1)
24(A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6), 707,
25708, 710, and 711 of division C of P.L. 110-343, P.L. 110-351, and P.L. 110-458, except

1that "Internal Revenue Code" does not include section 847 of the federal Internal
2Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
3same time as for federal purposes. Amendments to the federal Internal Revenue
4Code enacted after December 31, 2008, do not apply to this paragraph with respect
5to taxable years beginning after December 31, 2008.
AB75, s. 1700 6Section 1700. 71.44 (3) of the statutes is renumbered 71.44 (3) (a) and
7amended to read:
AB75,989,188 71.44 (3) (a) In the case of a corporation required to file a return, the
9department of revenue shall allow an automatic extension of 7 months or until the
10original due date of the corporation's corresponding federal return, whichever is
11later. Any extension of time granted by law or by the internal revenue service for the
12filing of corresponding federal returns shall extend the time for filing under this
13subchapter to 30 days after the federal due date if the corporation reports the
14extension in the manner specified by the department on the return. Except for
15payments of estimated taxes, income or franchise taxes payable upon the filing of the
16tax return shall not become delinquent during such extension period, but shall,
17except as provided in par. (b),
be subject to interest at the rate of 12% per year during
18such period.
AB75, s. 1701 19Section 1701. 71.44 (3) (b) of the statutes is created to read:
AB75,989,2420 71.44 (3) (b) For taxable years beginning after December 31, 2008, for persons
21who qualify for a federal extension of time to file under 26 USC 7508A due to a
22presidentially declared disaster or terroristic or military action, income or franchise
23taxes payable upon the filing of the tax return are not subject to interest as otherwise
24provided under par. (a).
AB75, s. 1702 25Section 1702. 71.45 (2) (a) 10. of the statutes is amended to read:
AB75,990,7
171.45 (2) (a) 10. By adding to federal taxable income the amount of credit
2computed under s. 71.47 (1dd) to (1dx) (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3w), (5e),
3(5f), (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, s. 1703 8Section 1703. 71.47 (1dy) of the statutes is created to read:
AB75,990,119 71.47 (1dy) Economic development tax credit. (a) Definition. In this
10subsection, "claimant" means a person who files a claim under this subsection and
11is certified under s. 560.701 (2) and authorized to claim tax benefits under s. 560.703.
AB75,990,1512 (b) Filing claims. Subject to the limitations under this subsection and ss.
13560.701 to 560.706, for taxable years beginning after December 31, 2008, a claimant
14may claim as a credit against the tax imposed under s. 71.43, up to the amount of the
15tax, the amount authorized for the claimant under s. 560.703.
AB75,990,1916 (c) Limitations. 1. No credit may be allowed under this subsection unless the
17claimant includes with the claimant's return a copy of the claimant's certification
18under s. 560.701 (2) and a copy of the claimant's notice of eligibility to receive tax
19benefits under s. 560.703 (3).
AB75,991,220 2. Partnerships, limited liability companies, and tax-option corporations may
21not claim the credit under this subsection, but the eligibility for, and the amount of,
22the credit are based on their authorization to claim tax benefits under s. 560.703.
23A partnership, limited liability company, or tax-option corporation shall compute
24the amount of credit that each of its partners, members, or shareholders may claim
25and shall provide that information to each of them. Partners, members of limited

1liability companies, and shareholders of tax-option corporations may claim the
2credit in proportion to their ownership interests.
AB75,991,43 (d) Administration. 1. Except as provided in subd. 2., sub. (4) (e) and (f), as it
4applies to the credit under sub. (4), applies to the credit under this subsection.
AB75,991,135 2. If a claimant's certification is revoked under s. 560.705, or if a claimant
6becomes ineligible for tax benefits under s. 560.702, the claimant may not claim
7credits under this subsection for the taxable year that includes the day on which the
8certification is revoked; the taxable year that includes the day on which the claimant
9becomes ineligible for tax benefits; or succeeding taxable years and the claimant may
10not carry over unused credits from previous years to offset the tax imposed under s.
1171.43 for the taxable year that includes the day on which certification is revoked; the
12taxable year that includes the day on which the claimant becomes ineligible for tax
13benefits; or succeeding taxable years.
AB75,991,1514 3. Subsection (4) (g) and (h), as it applies to the credit under sub. (4), applies
15to the credit under this subsection.
AB75, s. 1704 16Section 1704. 71.47 (1fd) of the statutes is repealed.
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