SB27-SSA1, s. 1061
11Section
1061. 71.07 (5d) (a) 1. (intro.) of the statutes is amended to read:
SB27-SSA1,755,1412
71.07
(5d) (a) 1. (intro.) "Bona fide angel investment" means a purchase of an
13equity interest, or any other expenditure, as determined by rule under s.
238.15 or
14s. 560.205
, 2009 stats., that is made by any of the following:
SB27-SSA1,755,1816
71.07
(5d) (a) 2m. "Person" means a partnership or limited liability company
17that is a nonoperating entity, as determined by the department of commerce
or the
18Wisconsin Economic Development Corporation, a natural person, or fiduciary.
SB27-SSA1,755,2120
71.07
(5d) (a) 3. "Qualified new business venture" means a business that is
21certified under s.
238.15 (1) or s. 560.205 (1)
, 2009 stats.
SB27-SSA1, s. 1064
22Section
1064. 71.07 (5d) (b) (intro.) of the statutes is amended to read:
SB27-SSA1,756,223
71.07
(5d) (b)
Filing claims. (intro.) Subject to the limitations provided in this
24subsection and in s.
238.15 or s. 560.205
, 2009 stats., a claimant may claim as a credit
1against the tax imposed under s. 71.02 or 71.08, up to the amount of those taxes, the
2following:
SB27-SSA1,756,84
71.07
(5d) (b) 1. For taxable years beginning before January 1, 2008, in each
5taxable year for 2 consecutive years, beginning with the taxable year as certified by
6the department of commerce
or the Wisconsin Economic Development Corporation,
7an amount equal to 12.5 percent of the claimant's bona fide angel investment made
8directly in a qualified new business venture.
SB27-SSA1,756,1310
71.07
(5d) (b) 2. For taxable years beginning after December 31, 2007, for the
11taxable year certified by the department of commerce
or the Wisconsin Economic
12Development Corporation, an amount equal to 25 percent of the claimant's bona fide
13angel investment made directly in a qualified new business venture.
SB27-SSA1,756,1815
71.07
(5d) (c) 2. For taxable years beginning before January 1, 2008, the
16maximum amount of a claimant's investment that may be used as the basis for a
17credit under this subsection is $2,000,000 for each investment made directly in a
18business certified under s.
238.15 (1) or s. 560.205 (1)
, 2009 stats.
SB27-SSA1,756,2420
71.07
(5d) (d) 1. For
calendar years beginning investments made after
21December 31, 2007, if an investment for which a claimant claims a credit under par.
22(b) is held by the claimant for less than 3 years, the claimant shall pay to the
23department, in the manner prescribed by the department, the amount of the credit
24that the claimant received related to the investment.
SB27-SSA1, s. 1069
25Section
1069. 71.07 (5f) (a) 1. (intro.) of the statutes is amended to read:
SB27-SSA1,757,11
171.07
(5f) (a) 1. (intro.) "Accredited production" means a film, video, broadcast
2advertisement, or television production, as approved by the department of commerce
3or the department of tourism, for which the aggregate salary and wages included in
4the cost of the production for the period ending 12 months after the month in which
5the principal filming or taping of the production begins exceeds $50,000. "Accredited
6production" also means an electronic game, as approved by the department of
7commerce
or the department of tourism, for which the aggregate salary and wages
8included in the cost of the production for the period ending 36 months after the month
9in which the principal programming, filming, or taping of the production begins
10exceeds $100,000. "Accredited production" does not include any of the following,
11regardless of the production costs:
SB27-SSA1,757,2113
71.07
(5f) (a) 3. "Production expenditures" means any expenditures that are
14incurred in this state and directly used to produce an accredited production,
15including expenditures for set construction and operation, wardrobes, make-up,
16clothing accessories, photography, sound recording, sound synchronization, sound
17mixing, lighting, editing, film processing, film transferring, special effects, visual
18effects, renting or leasing facilities or equipment, renting or leasing motor vehicles,
19food, lodging, and any other similar expenditure as determined by the department
20of commerce
or the department of tourism. "Production expenditures" do not include
21salary, wages, or labor-related contract payments.
SB27-SSA1,758,523
71.07
(5f) (c) 6. No credit may be allowed under this subsection unless the
24claimant files an application with the department of commerce
or the department of
25tourism, at the time and in the manner prescribed by the department of commerce
1or the department of tourism, and the department of commerce
or the department
2of tourism approves the application. The claimant shall submit a fee with the
3application in an amount equal to 2 percent of the claimant's budgeted production
4expenditures or to $5,000, whichever is less. The claimant shall submit a copy of the
5approved application with the claimant's return.
SB27-SSA1,758,117
71.07
(5h) (c) 4. No claim may be allowed under this subsection unless the
8department of commerce
or the department of tourism certifies, in writing, that the
9credits claimed under this subsection are for expenses related to establishing or
10operating a film production company in this state and the claimant submits a copy
11of the certification with the claimant's return.
SB27-SSA1,758,1513
71.07
(5i) (c) 1. The maximum amount of the credits that may be claimed under
14this subsection and ss. 71.28 (5i) and 71.47 (5i) in a taxable year is $10,000,000, as
15allocated under s.
73.15 or s. 560.204
, 2009 stats.
SB27-SSA1,758,2117
71.07
(5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
18any other fuel derived from a renewable resource that meets all of the applicable
19requirements of the American Society for Testing and Materials for that fuel and that
20the department of commerce
or the department of safety and professional services 21designates by rule as a diesel replacement renewable fuel.
SB27-SSA1,759,223
71.07
(5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
24any other fuel derived from a renewable resource that meets all of the applicable
25requirements of the American Society for Testing and Materials for that fuel and that
1the department of commerce
or the department of safety and professional services 2designates by rule as a gasoline replacement renewable fuel.
SB27-SSA1,759,94
71.07
(5j) (c) 3. The department of commerce
or the department of safety and
5professional services shall establish standards to adequately prevent, in the
6distribution of conventional fuel to an end user, the inadvertent distribution of fuel
7containing a higher percentage of renewable fuel than the maximum percentage
8established by the federal environmental protection agency for use in
9conventionally-fueled engines.
SB27-SSA1,759,1211
71.07
(5n) Qualified production activities credit. (a)
Definitions. In this
12subsection:2
SB27-SSA1,759,1313
1. "Claimant" means a person who files a claim under this subsection.
SB27-SSA1,759,1714
2. "Eligible qualified production activities income" means qualified production
15activities income that derives from property located in this state that is assessed as
16manufacturing property under s. 70.995 or as agricultural property under s. 70.32
17(2) (a) 4.
SB27-SSA1,759,1918
3. "Qualified production activities income" means qualified production
19activities income as defined in
26 USC 199 (c).
SB27-SSA1,759,2320
(b)
Filing claims. Subject to the limitations provided in this subsection, a
21claimant may claim as a credit against the tax imposed under s. 71.02, up to the
22amount of the tax, an amount equal to one of the following percentages of the
23claimant's eligible qualified production activities income in the taxable year:
SB27-SSA1,759,2524
1. For taxable years beginning after December 31, 2012, and before January
251, 2014, 1.875 percent.
SB27-SSA1,760,2
12. For taxable years beginning after December 31, 2013, and before January
21, 2015, 3.75 percent.
SB27-SSA1,760,43
3. For taxable years beginning after December 31, 2014, and before January
41, 2016, 5.526 percent.
SB27-SSA1,760,55
4. For taxable years beginning after December 31, 2015, 7.5 percent.
SB27-SSA1,760,136
(c)
Limitations. Partnerships, limited liability companies, and tax-option
7corporations may not claim the credit under this subsection, but the eligibility for,
8and the amount of, the credit are based on their share of the income described under
9par. (b). A partnership, limited liability company, or tax-option corporation shall
10compute the amount of credit that each of its partners, members, or shareholders
11may claim and shall provide that information to each of them. Partners, members
12of limited liability companies, and shareholders of tax-option corporations may
13claim the credit in proportion to their ownership interests.
SB27-SSA1,760,1514
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
15s. 71.28 (4), applies to the credit under this subsection.
SB27-SSA1, s. 1077
16Section
1077. 71.07 (9e) (af) (intro.) of the statutes is amended to read:
SB27-SSA1,760,2117
71.07
(9e) (af) (intro.) For taxable years beginning after December 31, 1995,
18and before January 1, 2011, any natural person may credit against the tax imposed
19under s. 71.02 an amount equal to one of the following percentages of the federal
20basic earned income credit for which the person is eligible for the taxable year under
21section
32 (b) (1) (A) to (C) of the
internal revenue code Internal Revenue Code:
SB27-SSA1,761,223
71.07
(9e) (aj) For taxable years beginning after December 31, 2010, an
24individual may credit against the tax imposed under s. 71.02 an amount equal to one
25of the following percentages of the federal basic earned income credit for which the
1person is eligible for the taxable year under section
32 (b) (1) (A) to (C) of the Internal
2Revenue Code:
SB27-SSA1,761,43
1. If the person has one qualifying child who has the same principal place of
4abode as the person, 4 percent.
SB27-SSA1,761,65
2. If the person has 2 qualifying children who have the same principal place of
6abode as the person, 11 percent.
SB27-SSA1,761,87
3. If the person has 3 or more qualifying children who have the same principal
8place of abode as the person, 34 percent.
SB27-SSA1,761,1111
71.10
(4) (cr) Qualified production activities credit under s. 71.07 (5n).
SB27-SSA1,761,2213
71.10
(5f) (i)
Appropriations and payment. From the moneys received from
14designations for the breast cancer research program, an amount equal to the sum of
15administrative expenses, including data processing costs, certified under par. (h) 1.
16shall be deposited in the general fund and credited to the appropriation account
17under s. 20.566 (1) (hp), and, of the net amount remaining that is certified under par.
18(h) 3., an amount equal to 50 percent shall be credited to the appropriation account
19under s. 20.250 (2) (g) and an amount equal to 50 percent shall be
credited to the
20appropriation account under s. 20.285 (1) (gm) paid to the University of Wisconsin
21System for breast cancer research conducted by the University of Wisconsin Carbone
22Cancer Center.
SB27-SSA1,762,724
71.10
(5h) (i)
Appropriations, disbursement of funds to the fund and payment
. 25From the moneys received from designations for the prostate cancer research
1program, an amount equal to the sum of administrative expenses, including data
2processing costs, certified under par. (h) 1. shall be deposited in the general fund and
3credited to the appropriation account under s. 20.566 (1) (hp), and
, of the net amount
4remaining that is certified under par. (h) 3.
, an amount equal to 50 percent shall be
5credited to the appropriation
accounts account under
ss. s. 20.250 (2) (h) and
20.285
6(1) (gn) an amount equal to 50 percent shall be paid to the University of Wisconsin
7System, for the use specified under s. 255.054 (1).
SB27-SSA1,762,109
71.10
(5k) American Red Cross, Badger Chapter checkoff. (a)
Definitions. 10In this subsection:
SB27-SSA1,762,1111
1. "Badger Chapter" means the Badger Chapter of the American Red Cross.
SB27-SSA1,762,1212
2. "Department" means the department of revenue.
SB27-SSA1,762,1613
(b)
Voluntary payments. 1. `Designation on return.' Every individual filing an
14income tax return who has a tax liability or is entitled to a tax refund may designate
15on the return any amount of additional payment or any amount of a refund due that
16individual for the Badger Chapter.
SB27-SSA1,762,1917
2. `Designation added to tax owed.' If the individual owes any tax, the
18individual shall remit in full the tax due and the amount designated on the return
19for the Badger Chapter when the individual files a tax return.
SB27-SSA1,762,2320
3. `Designation deducted from refund.' Except as provided in par. (d), if the
21individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
22(3) and (3m), the department shall deduct the amount designated on the return for
23the Badger Chapter from the amount of the refund.
SB27-SSA1,763,3
1(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails
2to remit an amount equal to or in excess of the total of the actual tax due, after error
3corrections, and the amount designated on the return for the Badger Chapter:
SB27-SSA1,763,84
1. The department shall reduce the designation for the Badger Chapter to
5reflect the amount remitted in excess of the actual tax due, after error corrections,
6if the individual remitted an amount in excess of the actual tax due, after error
7corrections, but less than the total of the actual tax due, after error corrections, and
8the amount originally designated on the return for the Badger Chapter.
SB27-SSA1,763,109
2. The designation for the Badger Chapter is void if the individual remitted an
10amount equal to or less than the actual tax due, after error corrections.
SB27-SSA1,763,1611
(d)
Errors; insufficient refund. If an individual is owed a refund that does not
12equal or exceed the amount designated on the return for the Badger Chapter, after
13crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the
14department shall reduce the designation for the Badger Chapter to reflect the actual
15amount of the refund that the individual is otherwise owed, after crediting under ss.
1671.75 (9) and 71.80 (3) and (3m) and after error corrections.
SB27-SSA1,763,1817
(e)
Conditions. If an individual places any conditions on a designation for the
18Badger Chapter, the designation is void.
SB27-SSA1,763,2119
(f)
Void designation. If a designation for the Badger Chapter is void, the
20department shall disregard the designation and determine amounts due, owed,
21refunded, and received without regard to the void designation.
SB27-SSA1,763,2322
(g)
Tax return. The secretary of revenue shall provide a place for the
23designations under this subsection on the individual income tax return.
SB27-SSA1,764,3
1(h)
Certification of amounts. Annually, on or before September 15, the
2secretary of revenue shall certify to the department of health services, the
3department of administration, and the state treasurer all of the following:
SB27-SSA1,764,64
1. The total amount of the administrative costs, including data processing
5costs, incurred by the department in administering this subsection during the
6previous fiscal year.
SB27-SSA1,764,87
2. The total amount received from all designations for the Badger Chapter
8made by taxpayers during the previous fiscal year.
SB27-SSA1,764,119
3. The net amount remaining after the administrative costs, including data
10processing costs, under subd. 1. are subtracted from the total received under subd.
112.
SB27-SSA1,764,1712
(i)
Appropriations. From the moneys received from designations for the Badger
13Chapter, an amount equal to the sum of administrative expenses, including data
14processing costs, certified under par. (h) 1. shall be deposited in the general fund and
15credited to the appropriation account under s. 20.566 (1) (hp), and the net amount
16remaining that is certified under par. (h) 3. shall be credited to the appropriation
17under s. 20.435 (1) (gd).
SB27-SSA1,764,2418
(j)
Amounts subject to refund. Amounts designated for the Badger Chapter
19under this subsection are not subject to refund to the taxpayer unless the taxpayer
20submits information to the satisfaction of the department, within 18 months after
21the date on which the taxes are due or the date on which the return is filed, whichever
22is later, that the amount designated is clearly in error. Any refund granted by the
23department under this paragraph shall be deducted from the moneys received under
24this subsection in the fiscal year for which the refund is certified.
SB27-SSA1,765,4
171.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
2(2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s),
3(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k),
(5n), (5r), (5rm), and (8r) and passed
4through to partners shall be added to the partnership's income.
SB27-SSA1,767,146
71.22
(4) (u) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2007, and before January 1, 2009, means the federal Internal Revenue
9Code as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L.
10102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
11sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
124, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
13431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
14202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
15(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
16of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
171328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
18of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
19(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
20P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
21110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and P.L.
110-172, and as
22amended by P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and 23section 15316 of P.L. 110-246, section 301 of division B and section 313 of division
24C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L.
25111-192, and as indirectly affected in the provisions applicable to this subchapter by
1P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
2812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
3100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
4102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
9105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
11section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
13107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
14108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
15108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
16(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
17422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
18109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
20109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
21sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
22(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
23209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
24sections 811 and 844 of P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and
25301 of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
1section 313 of division C of P.L. 110-343, P.L.
110-458
, section 1541 of division B of
2P.L. 111-5, and P.L. 111-192. The Internal Revenue Code applies for Wisconsin
3purposes at the same time as for federal purposes. Amendments to the federal
4Internal Revenue Code enacted after December 31, 2007, do not apply to this
5paragraph with respect to taxable years beginning after December 31, 2007, and
6before January 1, 2009, except that changes to the Internal Revenue Code made by
7P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316
8of P.L. 110-246, section 301 of division B and section 313 of division C of P.L. 110-343, 9P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, and changes
10that indirectly affect the provisions applicable to this subchapter made by
P.L.
11110-245, excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L.
12110-246, section 301 of division B and section 313 of division C of P.L. 110-343, P.L.
13110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, apply for
14Wisconsin purposes at the same time as for federal purposes.
SB27-SSA1,770,416
71.22
(4) (um) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
17(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
18December 31, 2008,
and before January 1, 2011, means the federal Internal Revenue
19Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
21sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
224, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
23431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
24202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
25(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
1910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
21326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
3301 of P.L.
109-73, 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, sections 101, 207, 209, 503, and 513
5of P.L.
109-222,
section 844 of P.L. 109-280, P.L.
109-432, P.L.
110-28, P.L.
110-140,
6P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234,
7sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246,
except section 15316 of P.L.
8110-246, P.L.
110-289,
except section 3093 of P.L. 110-289, P.L.
110-317,
and P.L.
9110-343,
except section 301 of division B and section 313 of division C of P.L. 110-343, 10and
P.L. 110-351, as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531,
11and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section
121601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and
13P.L. 111-325, and as indirectly affected in the provisions applicable to this
14subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
15(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
16(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.
17101-508, 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, 102, 201, 211,
5242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476,
6P.L.
109-7, 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.
110-245, excluding sections 110, 113, and 301 of P.L.
13110-245,
and section 15316 of P.L. 110-246, section 3093 of P.L. 110-289, section 301
14of division B and section 313 of division C of P.L. 110-343, P.L. 110-351, P.L.
110-458,
15sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
16111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section
17215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325. The Internal
18Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 2008, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 2008
, and before January 1, 2011, except that changes
22to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522,
231531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192,
24section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240,
25and P.L. 111-325, and changes that indirectly affect the provisions applicable to this
1subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
2division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
3111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,
4apply for Wisconsin purposes at the same time as for federal purposes.
SB27-SSA1,773,106
71.22
(4) (un) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2010, means the federal Internal Revenue Code as amended to
9December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
111202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
12106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
13107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
14108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
15108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
16108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
171329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
18109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
19(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
20P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
21division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
228215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
23of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
24P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
254, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
13082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
2208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
3P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
4division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
51322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152,
6except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203,
7P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except
8sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as
9indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
10100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
11(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
12101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
18105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
20107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
21101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
22107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
23108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
24108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
25108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
1847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
2109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
31329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
4109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
5sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
6(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
7503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
8412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
9sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
10excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
11and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
12110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
13110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
14excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
15and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
16sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
17111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
181322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407
19of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of
20P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
21111-325. The Internal Revenue Code applies for Wisconsin purposes at the same
22time as for federal purposes, except that changes made by section 209 of P.L.
23109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and
24section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236
25of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
1110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
2sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
3110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
4110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and
5211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
6111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
7111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning
8before January 1, 2011. Amendments to the federal Internal Revenue Code enacted
9after December 31, 2010, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 2010.
SB27-SSA1,775,1912
71.22
(4m) (s) For taxable years that begin after December 31, 2007, and
13before January 1, 2009, "Internal Revenue Code," for corporations that are subject
14to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
15Internal Revenue Code as amended to December 31, 2007, excluding sections 103,
16104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
17(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, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
2109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and
3P.L.
110-172, and as amended by P.L.
110-245, excluding sections 110, 113, and 301
4of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
5section 313 of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of
6P.L. 111-5, and P.L. 111-192, and as indirectly affected in the provisions applicable
7to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
8101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
9103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
10sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
11103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
121123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
13104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
14106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
16107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
17of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
18excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
19excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
20excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
21excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
22108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
24109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
25section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
1relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
2109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
3109-222, P.L.
109-227,and P.L.
109-280, excluding sections 811 and 844 of P.L.
4109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and 5section 15316 of P.L. 110-246, section 301 of division B and section 313 of division
6C of P.L. 110-343, P.L.
110-458, section 1541 of division B of P.L. 111-5, and P.L.
7111-192. The Internal Revenue Code applies for Wisconsin purposes at the same
8time as for federal purposes. Amendments to the Internal Revenue Code enacted
9after December 31, 2007, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 2007, and before January 1, 2009, except that changes
11to the Internal Revenue Code made by P.L.
110-245, excluding sections 110, 113, and
12301 of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
13section 313 of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of
14P.L. 111-5, and P.L. 111-192, and changes that indirectly affect the provisions
15applicable to this subchapter made by P.L.
110-245, excluding sections 110, 113, and
16301 of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
17section 313 of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of
18P.L. 111-5, and P.L. 111-192, apply for Wisconsin purposes at the same time as for
19federal purposes.