SB21-SSA1,669,2220
3. The amount of training costs that the claimant incurred under s. 238.308 (4)
21(a) 3., not to exceed 50 percent of such costs, as determined by the Wisconsin
22Economic Development Corporation.
SB21-SSA1,670,223
4. The amount of the personal property investment, not to exceed 3 percent of
24such investment, and the amount of the real property investment, not to exceed 5
1percent of such investment, in a capital investment project that satisfies s. 238.308
2(4) (a) 4., as determined by the Wisconsin Economic Development Corporation.
SB21-SSA1,670,93
5. An amount, as determined by the Wisconsin Economic Development
4Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages
5that the claimant paid to an eligible employee in the taxable year if the position in
6which the eligible employee was employed was created or retained in connection with
7the claimant's location or retention of the claimant's corporate headquarters in
8Wisconsin and the job duties associated with the eligible employee's position involve
9the performance of corporate headquarters functions.
SB21-SSA1,670,1710
(c)
Limitations. 1. Partnerships, limited liability companies, and tax-option
11corporations may not claim the credit under this subsection, but the eligibility for,
12and the amount of, the credit are based on their payment of amounts under par. (b).
13A partnership, limited liability company, or tax-option corporation shall compute
14the amount of credit that each of its partners, members, or shareholders may claim
15and shall provide that information to each of them. Partners, members of limited
16liability companies, and shareholders of tax-option corporations may claim the
17credit in proportion to their ownership interests.
SB21-SSA1,670,2018
2. No credit may be allowed under this subsection unless the claimant includes
19with the claimant's return a copy of the claimant's certification for tax benefits under
20s. 238.308.
SB21-SSA1,670,2221
(d)
Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
22credit under s. 71.28 (4), applies to the credit under this subsection.
SB21-SSA1,671,223
2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
24due under ss. 71.02 and 71.08, the amount of the claim not used to offset the tax due
25shall be certified by the department of revenue to the department of administration
1for payment by check, share draft, or other draft drawn from the appropriation
2account under s. 20.835 (2) (bg).
SB21-SSA1,2184
3Section
2184. 71.07 (4k) (b) 1. of the statutes is amended to read:
SB21-SSA1,671,234
71.07
(4k) (b) 1. Subject to the limitations provided in this subsection, and
5except as provided in subds. 2. and 3., for taxable years beginning after December
631, 2012,
and before January 1, 2015, an individual, a partner of a partnership, a
7shareholder of a tax-option corporation, or a member of a limited liability company
8may claim a credit against the tax imposed under s. 71.02 or 71.08, as allocated under
9par. (d), an amount equal to 5 percent of the amount obtained by subtracting from
10the individual's, partnership's, tax-option corporation's, or limited liability
11company's qualified research expenses, as defined in section
41 of the Internal
12Revenue Code, except that "qualified research expenses" includes only expenses
13incurred by the individual, partnership, tax-option corporation, or the limited
14liability company, incurred for research conducted in this state for the taxable year,
15except that a taxpayer may elect the alternative computation under section
41 (c) (4)
16of the Internal Revenue Code and that election applies until the department permits
17its revocation, except as provided in par. (c), and except that "qualified research
18expenses" does not include compensation used in computing the credit under
subs.
19(2dj) and sub. (2dx), the entity's base amount, as defined in section
41 (c) of the
20Internal Revenue Code, except that gross receipts used in calculating the base
21amount means gross receipts from sales attributable to Wisconsin under ss. 71.04 (7)
22(b) 1. and 2., (df), (dh), (dj), and (dk). Section
41 (h) of the Internal Revenue Code does
23not apply to the credit under this subdivision.
SB21-SSA1,2185
24Section
2185. 71.07 (4k) (b) 2. of the statutes is amended to read:
SB21-SSA1,672,22
171.07
(4k) (b) 2. For taxable years beginning after December 31, 2012,
and
2before January 1, 2015, an individual, a partner of a partnership, a shareholder of
3a tax-option corporation, or a member of a limited liability company may claim a
4credit against the tax imposed under s. 71.02
or 71.08, as allocated under par. (d), an
5amount equal to 10 percent of the amount obtained by subtracting from the
6individual's, partnership's, tax-option corporation's, or limited liability company's
7qualified research expenses, as defined in section
41 of the Internal Revenue Code,
8except that "qualified research expenses" includes only expenses incurred by the
9individual, partnership, tax-option corporation, or limited liability company for
10research related to designing internal combustion engines for vehicles, including
11expenses related to designing vehicles that are powered by such engines and
12improving production processes for such engines and vehicles, incurred for research
13conducted in this state for the taxable year, except that a taxpayer may elect the
14alternative computation under section
41 (c) (4) of the Internal Revenue Code and
15that election applies until the department permits its revocation, except as provided
16in par. (c), and except that "qualified research expenses" does not include
17compensation used in computing the credit under
subs. (2dj) and sub. (2dx), the
18entity's base amount, as defined in section
41 (c) of the Internal Revenue Code, except
19that gross receipts used in calculating the base amount means gross receipts from
20sales attributable to Wisconsin under ss. 71.04 (7) (b) 1. and 2., (df), (dh), (dj), and
21(dk). Section
41 (h) of the Internal Revenue Code does not apply to the credit under
22this subdivision.
SB21-SSA1,2186
23Section
2186. 71.07 (4k) (b) 3. of the statutes is amended to read:
SB21-SSA1,673,2024
71.07
(4k) (b) 3. For taxable years beginning after December 31, 2012,
and
25before January 1, 2015, an individual, a partner of a partnership, a shareholder of
1a tax-option corporation, or a member of a limited liability company may claim a
2credit against the tax imposed under s. 71.02
or 71.08, as allocated under par. (d), an
3amount equal to 10 percent of the amount obtained by subtracting from the
4individual's, partnership's, tax-option corporation's, or limited liability company's
5qualified research expenses, as defined in section
41 of the Internal Revenue Code,
6except that "qualified research expenses" includes only expenses incurred by the
7individual, partnership, tax-option corporation, or limited liability company for
8research related to the design and manufacturing of energy efficient lighting
9systems, building automation and control systems, or automotive batteries for use
10in hybrid-electric vehicles, that reduce the demand for natural gas or electricity or
11improve the efficiency of its use, incurred for research conducted in this state for the
12taxable year, except that a taxpayer may elect the alternative computation under
13section
41 (c) (4) of the Internal Revenue Code and that election applies until the
14department permits its revocation, except as provided in par. (c), and except that
15"qualified research expenses" does not include compensation used in computing the
16credit under
subs. (2dj) and sub. (2dx), the entity's base amount, as defined in section
1741 (c) of the Internal Revenue Code, except that gross receipts used in calculating the
18base amount means gross receipts from sales attributable to Wisconsin under ss.
1971.04 (7) (b) 1. and 2., (df), (dh), (dj), and (dk). Section
41 (h) of the Internal Revenue
20Code does not apply to the credit under this subdivision.
SB21-SSA1,2186d
21Section 2186d. 71.07 (4k) (b) 4. of the statutes is created to read:
SB21-SSA1,674,1122
71.07
(4k) (b) 4. a. Except as provided in subds. 5. and 6., for taxable years
23beginning after December 31, 2014, an individual, a partner of a partnership, a
24shareholder of a tax-option corporation, or a member of a limited liability company
25may claim a credit against the tax imposed under s. 71.02 or 71.08, as allocated under
1par. (d), an amount equal to 5.75 percent of the amount by which the individual's,
2partnership's, tax-option corporation's, or limited liability company's qualified
3research expenses for the taxable year exceed 50 percent of the average qualified
4research expenses for the 3 taxable years immediately preceding the taxable year for
5which the claimant claims the credit. If the individual, partnership, tax-option
6corporation, or limited liability company had no qualified research expenses in any
7of the 3 taxable years immediately preceding the taxable year for which the claimant
8claims the credit, the claimant may claim an amount equal to 2.875 percent of the
9individual's, partnership's, tax-option corporation's, or limited liability company's
10qualified research expenses for the taxable year for which the claimant claims the
11credit.
SB21-SSA1,674,1912
b. For purposes of subd. 4. a. "qualified research expenses" means qualified
13research expenses as defined in section
41 of the Internal Revenue Code, except that
14"qualified research expenses" includes only expenses incurred by the individual,
15partnership, tax-option corporation, or the limited liability company, incurred for
16research conducted in this state for the taxable year and does not include
17compensation used in computing the credit under sub. (2dx). Section
41 (f) (1), (2),
18(5), and (6) and (h) of the Internal Revenue Code does not apply to the credit under
19this subdivision.
SB21-SSA1,2186e
20Section 2186e. 71.07 (4k) (b) 5. of the statutes is created to read:
SB21-SSA1,675,921
71.07
(4k) (b) 5. a. For taxable years beginning after December 31, 2014, an
22individual, a partner of a partnership, a shareholder of a tax-option corporation, or
23a member of a limited liability company may claim a credit against the tax imposed
24under s. 71.02 or 71.08, as allocated under par. (d), an amount equal to 11.5 percent
25of the amount by which the individual's, partnership's, tax-option corporation's, or
1limited liability company's qualified research expenses for the taxable year exceed
250 percent of the average qualified research expenses for the 3 taxable years
3immediately preceding the taxable year for which the claimant claims the credit. If
4the individual, partnership, tax-option corporation, or limited liability company had
5no qualified research expenses in any of the 3 taxable years immediately preceding
6the taxable year for which the claimant claims the credit, the claimant may claim an
7amount equal to 5.75 percent of the individual's, partnership's, tax-option
8corporation's, or limited liability company's qualified research expenses for the
9taxable year for which the claimant claims the credit.
SB21-SSA1,675,1910
b. For purposes of subd. 5. a., "qualified research expenses" means qualified
11research expenses as defined in section
41 of the Internal Revenue Code, except that
12"qualified research expenses" includes only expenses incurred by the individual,
13partnership, tax-option corporation, or limited liability company for research
14related to designing internal combustion engines for vehicles, including expenses
15related to designing vehicles that are powered by such engines and improving
16production processes for such engines and vehicles, incurred for research conducted
17in this state for the taxable year and does not include compensation used in
18computing the credit under sub. (2dx). Section
41 (f) (1), (2), (5), and (6) and (h) of
19the Internal Revenue Code does not apply to the credit under this subdivision.
SB21-SSA1,2186f
20Section 2186f. 71.07 (4k) (b) 6. of the statutes is created to read:
SB21-SSA1,676,921
71.07
(4k) (b) 6. a. For taxable years beginning after December 31, 2014, an
22individual, a partner of a partnership, a shareholder of a tax-option corporation, or
23a member of a limited liability company may claim a credit against the tax imposed
24under s. 71.02 or 71.08, as allocated under par. (d), an amount equal to 11.5 percent
25of the amount by which the individual's, partnership's, tax-option corporation's, or
1limited liability company's qualified research expenses for the taxable year exceed
250 percent of the average qualified research expenses for the 3 taxable years
3immediately preceding the taxable year for which the claimant claims the credit. If
4the individual, partnership, tax-option corporation, or limited liability company had
5no qualified research expenses in any of the 3 taxable years immediately preceding
6the taxable year for which the claimant claims the credit, the claimant may claim an
7amount equal to 5.75 percent of the individual's, partnership's, tax-option
8corporation's, or limited liability company's qualified research expenses for the
9taxable year for which the claimant claims the credit.
SB21-SSA1,676,2010
b. For purposes of subd. 6. a., "qualified research expenses" means qualified
11research expenses as defined in section
41 of the Internal Revenue Code, except that
12"qualified research expenses" includes only expenses incurred by the individual,
13partnership, tax-option corporation, or limited liability company for research
14related to the design and manufacturing of energy efficient lighting systems,
15building automation and control systems, or automotive batteries for use in
16hybrid-electric vehicles, that reduce the demand for natural gas or electricity or
17improve the efficiency of its use, incurred for research conducted in this state for the
18taxable year and does not include compensation used in computing the credit under
19sub. (2dx). Section
41 (f) (1), (2), (5), and (6) and (h) of the Internal Revenue Code does
20not apply to the credit under this subdivision.
SB21-SSA1,2186g
21Section 2186g. 71.07 (4k) (c) of the statutes is amended to read:
SB21-SSA1,677,222
71.07
(4k) (c)
Computation.
If For taxable years beginning before January 1,
232015, if in any taxable year a person claims a credit under par. (b) 1., 2., or 3., or any
24combination of those credits, the person may use a different computation method to
1calculate each of the credits and may choose to change the computation method once
2for each credit without the department's approval.
SB21-SSA1,2186s
3Section 2186s. 71.07 (5) (a) 9. of the statutes is created to read:
SB21-SSA1,677,74
71.07
(5) (a) 9. The amount claimed as a deduction for unreimbursed medical
5expenses under section
213 (a) of the Internal Revenue Code to the extent that the
6funds used to pay for the unreimbursed expenses for which the deduction was
7claimed were withdrawn from an account described under s. 16.643.
SB21-SSA1,2191
8Section
2191. 71.07 (5d) (a) 1. (intro.) of the statutes is amended to read:
SB21-SSA1,677,139
71.07
(5d) (a) 1. (intro.) "Bona fide angel investment" means a purchase of an
10equity interest,
a purchase of a note or bond that is convertible to an equity interest, 11or any other expenditure, as determined by
rule
the Wisconsin Economic
12Development Corporation in its policies and procedures under s. 238.15
or s. 560.205,
132009 stats. (3) (d), that is made by any of the following:
SB21-SSA1,2200b
14Section 2200b. 71.07 (5j) (a) 2d. of the statutes is amended to read:
SB21-SSA1,677,2015
71.07
(5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
16any other fuel derived from a renewable resource that meets all of the applicable
17requirements of the American Society for Testing and Materials for that fuel and that
18the department of
commerce or the department of safety and professional services 19agriculture, trade and consumer protection designates by rule as a diesel
20replacement renewable fuel.
SB21-SSA1,2201b
21Section 2201b. 71.07 (5j) (a) 2m. of the statutes is amended to read:
SB21-SSA1,678,222
71.07
(5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
23any other fuel derived from a renewable resource that meets all of the applicable
24requirements of the American Society for Testing and Materials for that fuel and that
25the department of
commerce or the department of safety and professional services
1agriculture, trade and consumer protection designates by rule as a gasoline
2replacement renewable fuel.
SB21-SSA1,2202b
3Section 2202b. 71.07 (5j) (c) 3. of the statutes is amended to read:
SB21-SSA1,678,94
71.07
(5j) (c) 3. The department of
commerce or the department of safety and
5professional services agriculture, trade and consumer protection shall establish
6standards to adequately prevent, in the distribution of conventional fuel to an end
7user, the inadvertent distribution of fuel containing a higher percentage of
8renewable fuel than the maximum percentage established by the federal
9environmental protection agency for use in conventionally-fueled engines.
SB21-SSA1,2204
10Section
2204. 71.07 (5n) (a) 3. of the statutes is amended to read:
SB21-SSA1,678,1511
71.07
(5n) (a) 3. "Direct costs" includes all of the claimant's ordinary and
12necessary expenses paid or incurred during the taxable year in carrying on the trade
13or business that are deductible
as business expenses under
section 162 of the
14Internal Revenue Code and identified as direct costs in the claimant's managerial or
15cost accounting records.
SB21-SSA1,2205
16Section
2205. 71.07 (5n) (a) 4. of the statutes is amended to read:
SB21-SSA1,678,2117
71.07
(5n) (a) 4. "Indirect costs" includes all of the claimant's ordinary and
18necessary expenses paid or incurred during the taxable year in carrying on the trade
19or business that are deductible
as business expenses under
section 162 of the
20Internal Revenue Code, other than cost of goods sold and direct costs, and identified
21as indirect costs in the claimant's managerial or cost accounting records.
SB21-SSA1,2206
22Section
2206. 71.07 (5n) (a) 5. d. of the statutes is created to read:
SB21-SSA1,679,223
71.07
(5n) (a) 5. d. For purposes of subd. 5. a., a claimant who the department
24approves to be classified as a manufacturer for purposes of s. 70.995, but who is not
25eligible to be listed on the department's manufacturing roll until January 1 of the
1following year, may claim the credit in the year in which the manufacturing
2classification is approved.
SB21-SSA1,2206d
3Section 2206d. 71.07 (5n) (b) 3. of the statutes is amended to read:
SB21-SSA1,679,54
71.07
(5n) (b) 3. For taxable years beginning after December 31, 2014, and
5before January 1, 2016,
5.526 5.025 percent.
SB21-SSA1,2210d
6Section 2210d. 71.07 (9m) (cn) of the statutes is created to read:
SB21-SSA1,679,97
71.07
(9m) (cn) For taxable years beginning after December 31, 2014, the
8Wisconsin Economic Development Corporation shall certify a person to claim a credit
9under par. (a) 3. if all of the following applies:
SB21-SSA1,679,1110
1. The corporation previously certified the person to claim a credit under par.
11(a) 3. for any taxable year beginning before January 1, 2015.
SB21-SSA1,679,1412
2. The proposed project for which the person wishes to claim a credit under this
13paragraph for any taxable year beginning after December 31, 2014, is located in the
14city of Green Bay.
SB21-SSA1,679,1815
3. The proposed project described under subd. 2. is located on the same parcel
16as the project for which the person received certification under subd. 1. or on a parcel
17that is contiguous to the project for which the person received certification under
18subd. 1.
SB21-SSA1,679,2219
4. The corporation determines that the person is eligible to claim the credit
20under section
47 of the Internal Revenue Code for the qualified rehabilitation
21expenses incurred for the project for which the person received certification under
22subd. 1.
SB21-SSA1,2213
23Section
2213. 71.08 (1) (intro.) of the statutes is amended to read:
SB21-SSA1,680,924
71.08
(1) Imposition. (intro.) If the tax imposed on a natural person, married
25couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
1ss. 71.07 (1),
(2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2dy), (3m), (3n), (3p),
2(3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
(3y), (4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n),
3(6), (6e), (8r), (9e), (9m), and (9r), 71.28
(1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),
4(1dy), (2m), (3), (3n), (3t),
and (3w),
and (3y), 71.47
(1dd), (1de), (1di), (1dj), (1dL),
5(1ds), (1dx), (1dy), (2m), (3), (3n), (3t),
and (3w),
and (3y), 71.57 to 71.61, and 71.613
6and subch. VIII and payments to other states under s. 71.07 (7), is less than the tax
7under this section, there is imposed on that natural person, married couple filing
8jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax
9computed as follows:
SB21-SSA1,2213d
10Section 2213d. 71.08 (1) (d) of the statutes is amended to read:
SB21-SSA1,680,1911
71.08
(1) (d) Subtract from the amount under par. (c) the appropriate amount
12under section 55 (d) (1)
and, (3)
, and (4) of the
internal revenue code federal Internal
13Revenue Code in effect for the taxable year; except that surviving spouses shall be
14treated as single individuals; except that the amount under par. (c), not the federal
15alternative minimum taxable income, shall be used in calculating the phase-out and
16except that for nonresidents and part-year residents the amount under section 55
17(d) (1)
and, (3)
, and (4) of the
internal revenue code federal Internal Revenue Code
18in effect for the taxable year shall be prorated on the basis of the ratio of Wisconsin
19adjusted gross income to federal adjusted gross income.
SB21-SSA1,2213f
20Section 2213f. 71.09 (11) (g) of the statutes is created to read:
SB21-SSA1,680,2321
71.09
(11) (g) The taxpayer has underpaid the taxpayer's estimated taxes due
22to the change in the percentage under s. 71.07 (5n) (b) 3. This paragraph applies only
23to taxable years beginning after December 31, 2014, and before January 1, 2016.
SB21-SSA1,2214
24Section
2214. 71.10 (4) (gd) of the statutes is repealed.
SB21-SSA1,2215
25Section
2215. 71.10 (4) (ge) of the statutes is repealed.
SB21-SSA1,2216
1Section
2216. 71.10 (4) (gg) of the statutes is repealed.
SB21-SSA1,2217
2Section
2217. 71.10 (4) (gm) of the statutes is repealed.
SB21-SSA1,2219
3Section
2219. 71.10 (4) (gr) of the statutes is repealed.
SB21-SSA1,2220
4Section
2220. 71.10 (4) (gs) of the statutes is repealed.
SB21-SSA1,2221
5Section
2221. 71.10 (4) (gt) of the statutes is repealed.
SB21-SSA1,2222
6Section
2222. 71.10 (4) (i) of the statutes is amended to read:
SB21-SSA1,681,197
71.10
(4) (i) The total of claim of right credit under s. 71.07 (1), farmland
8preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
9beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
10credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
1171.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
12credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
1371.07 (3rm), food processing plant and food warehouse investment credit under s.
1471.07 (3rn),
business development credit under s. 71.07 (3y), film production services
15credit under s. 71.07 (5f), film production company investment credit under s. 71.07
16(5h), veterans and surviving spouses property tax credit under s. 71.07 (6e),
17enterprise zone jobs credit under s. 71.07 (3w), beginning farmer and farm asset
18owner tax credit under s. 71.07 (8r), earned income tax credit under s. 71.07 (9e),
19estimated tax payments under s. 71.09, and taxes withheld under subch. X.
SB21-SSA1,2226b
20Section 2226b. 71.10 (5s) (e) of the statutes is amended to read:
SB21-SSA1,682,221
71.10
(5s) (e) For any taxable year that begins after December 31, 2014,
22individuals may not make a designation for any checkoff which
, in the previous tax
23year, did not generate at least
$75,000 an average of $50,000 of designations
per year
24over the most recent 3-year period as certified by the secretary of revenue under
25subs. (5) (h) 3., (5e) (h) 2., (5f) (h) 2., (5fm) (h) 2., (5g) (h) 2., (5i) (h) 2., (5j) (h) 2., (5k)
1(h) 2., (5km) (h) 2., and (5m) (h) 2. Once a checkoff is affected by this paragraph, no
2further checkoffs may be designated to that checkoff in any taxable year.
SB21-SSA1,2226e
3Section 2226e. 71.10 (7) (a) of the statutes is amended to read:
SB21-SSA1,682,164
71.10
(7) (a) For purposes of income tax reciprocity reached with the state of
5Minnesota under s. 71.05 (2), whenever the income taxes on residents of one state
6which would have been paid to the 2nd state without reciprocity exceed the income
7taxes on residents of the 2nd state which would have been paid to the first state
8without reciprocity, the state with the net revenue loss shall receive from the other
9state the amount of the loss. Interest shall be payable on all delinquent balances
10relating to taxable years beginning after December 31, 1977. The secretary of
11revenue may enter into agreements with the state of Minnesota specifying the
12reciprocity payment due date, conditions constituting delinquency, interest rates
13and the method of computing interest due on any delinquent amounts
, except that
14no such agreement that is entered into on or after the effective date of this paragraph
15.... [LRB inserts date], may take effect unless it is approved by the joint committee
16on finance using the procedures authorized under s. 13.101.
SB21-SSA1,2226em
17Section 2226em. 71.10 (7e) (a) of the statutes is amended to read:
SB21-SSA1,683,518
71.10
(7e) (a) For purposes of income tax reciprocity reached with the state of
19Illinois under s. 71.05 (2), whenever the income taxes on residents of one state which
20would have been paid to the 2nd state without reciprocity exceed the income taxes
21on residents of the 2nd state which would have been paid to the first state without
22reciprocity, the state with the net revenue loss shall receive from the other state the
23amount of the loss. Interest shall be payable on all delinquent balances relating to
24taxable years beginning after December 31, 1999. The secretary of revenue may
25enter into agreements with the state of Illinois specifying the reciprocity payment
1due date, conditions constituting delinquency, interest rates and the method of
2computing interest due on any delinquent amounts
, except that no such agreement
3that is entered into on or after the effective date of this paragraph .... [LRB inserts
4date], may take effect unless it is approved by the joint committee on finance using
5the procedures authorized under s. 13.101.
SB21-SSA1,2227
6Section
2227. 71.21 (4) (a) of the statutes is amended to read:
SB21-SSA1,683,117
71.21
(4) (a) The amount of the credits computed by a partnership under s.
871.07
(2dd), (2de), (2di), (2dj), (2dL), (2dm),
(2ds), (2dx), (2dy), (3g), (3h), (3n), (3p),
9(3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
(3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k),
10(5r), (5rm), (6n), and (8r) and passed through to partners shall be added to the
11partnership's income.
SB21-SSA1,2228
12Section
2228. 71.22 (4) (a) of the statutes is repealed.
SB21-SSA1,2229
13Section
2229. 71.22 (4) (g) of the statutes is amended to read:
SB21-SSA1,686,214
71.22
(4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
15(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
16December 31, 2008, and before January 1, 2011, means the federal Internal Revenue
17Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
18102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
19sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
204, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
21431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
22202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
23(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
24910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
251326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
1301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
2(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513
3of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142,
4P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of
5P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289,
6except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section
7301 of division B and section 313 of division C of P.L.
110-343, and as amended by
8sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
9111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section
10215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, 11and as indirectly affected in the provisions applicable to this subchapter by P.L.
1299-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
13(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
14100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
15102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
16102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1713203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
18104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
20105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
22section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
23excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
24107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
25108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
1108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
2(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,
3337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7,
4P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
51329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
6109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
7sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
8(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
9209, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245,
10excluding sections 110, 113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246,
11section 3093 of P.L.
110-289, section 301 of division B and section 313 of division C
12of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521,
131522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
14111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
15111-240,
and P.L.
111-325, and P.L. 113-168. The Internal Revenue Code applies
16for Wisconsin purposes at the same time as for federal purposes. Amendments to the
17federal Internal Revenue Code enacted after December 31, 2008, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 2008, and
19before January 1, 2011, except that changes to the Internal Revenue Code made by
20sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
21111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section
22215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, 23and changes that indirectly affect the provisions applicable to this subchapter made
24by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
25111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section
1215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, 2apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2230
3Section
2230. 71.22 (4) (h) of the statutes is amended to read:
SB21-SSA1,689,144
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2010, and before January 1, 2013, means the federal Internal Revenue
7Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
104, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
11431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
12202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
13(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
14910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
151326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
16301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
17(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
18109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
19of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
20sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
213, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
22110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
23except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
243071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
25except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
1division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
21522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
3111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
4P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
5section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
6111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
7111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L.
8113-168, and as indirectly affected in the provisions applicable to this subchapter by
9P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
10812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
11100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
12102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
13102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
15104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
17105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
19section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
20excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
21107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
22108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
23108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
24(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,
25337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7,
1P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
3109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
6503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
7412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
8sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
9excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
10and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
11110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
12110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
13excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
14and sections 313 and 504 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, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
171322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407
18of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of
19P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
20and section 902 of P.L.
112-240, and P.L. 113-168. The Internal Revenue Code
21applies for Wisconsin purposes at the same time as for federal purposes, except that
22changes made by section 209 of P.L.
109-222, sections 117, 406, 409, 410, 412, 417,
23418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections
248215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
25excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
1and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
110-245, sections
215312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031, 3032, 3033, 3041,
33051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of
4P.L.
110-317, sections 116, 208, and 211 of division B and section 504 of division C
5of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532, and 533 of P.L.
111-147,
6sections 10908 and 10909 of P.L.
111-148, and section 2043 of P.L.
111-240 do not
7apply for taxable years beginning before January 1, 2011. Amendments to the
8federal Internal Revenue Code enacted after December 31, 2010, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2010, and
10before January 1, 2013, except that changes to the Internal Revenue Code made by
11section 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect
12the provisions applicable to this subchapter made by section 902 of P.L.
112-240 and
13by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal
14purposes.
SB21-SSA1,2231
15Section
2231. 71.22 (4) (i) of the statutes is amended to read:
SB21-SSA1,693,316
71.22
(4) (i) 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, 2012,
and before January 1, 2014, means the federal Internal Revenue
19Code as amended to December 31, 2010, 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, section 431 of P.L.
23107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
24108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
25108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
1108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
3109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
4(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
5P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
6division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
78215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
8of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
9P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
104, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
113082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
12208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
13P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
14division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
151322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
1610908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
17111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
18sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
192112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
20of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
21of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as 22indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
23excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
24of P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding section 1008 (g) (5) of P.L.
25100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
1102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
2102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
4104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
6105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
8107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
9107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
10107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
11106, 201, and 202 of P.L.
108-27, 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,
13308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
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.
109-59,
17excluding section 11146 of P.L.
109-59, 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, 503, and 513 of P.L.
109-222, P.L.
109-227,
21P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
22and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
238236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
24110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
25P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
115316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
23082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
3116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
4110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
51531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
6section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,
79016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and
81407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217
9of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
10111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211,
1140241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
12and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the
13same time as for federal purposes, except that changes made by P.L.
106-573,
14sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, sections 1403
15and 1407 of P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and
16sections 40211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable
17years beginning before January 1, 2013. Amendments to the federal Internal
18Revenue Code enacted after December 31, 2010, do not apply to this paragraph with
19respect to taxable years beginning after December 31, 2010, except that changes to
20the Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
21112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes
22that indirectly affect the provisions applicable to this subchapter made by section
231858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242,
24and 100121 of P.L.
112-141, do not apply for taxable years beginning before January
251, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of
1P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions
2applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by
3P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2232
4Section
2232. 71.22 (4) (j) of the statutes is created to read:
SB21-SSA1,693,85
71.22
(4) (j) 1. For taxable years beginning after December 31, 2013, "Internal
6Revenue Code" means the federal Internal Revenue Code as amended to December
731, 2013, except as provided in subds. 2. and 3. and subject to subd. 4., and except
8as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2).
SB21-SSA1,693,219
2. For purposes of this paragraph, "Internal Revenue Code" does not include
10the following provisions of federal public laws for taxable years beginning after
11December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
12106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
13109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
14P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
15110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; sections
1615303 and 15351 of P.L.
110-246; section 302 of division A, section 401 of division B,
17and sections 312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections
181232, 1241, 1251, 1501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213,
19214, and 216 of P.L.
111-226; sections 2011 and 2122 of P.L.
111-240; sections 753,
20754, and 760 of P.L.
111-312; section 1106 of P.L.
112-95; and sections 104, 318, 322,
21323, 324, 326, 327, and 411 of P.L.
112-240.
SB21-SSA1,693,2522
3. For purposes of this paragraph, "Internal Revenue Code" does not include
23amendments to the federal Internal Revenue Code enacted after December 31, 2013,
24except that "Internal Revenue Code" includes the provisions of the following federal
25public laws:
SB21-SSA1,694,44d. Section 302901 of P.L.
113-287.
SB21-SSA1,694,55e. Sections 171, 172, and 201 to 221 of P.L.
113-295.
SB21-SSA1,694,66f. Sections 102, 105, and 207 of division B of P.L.
113-295.
SB21-SSA1,694,97
4. For purposes of this paragraph, the provisions of federal public laws that
8directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
9apply for Wisconsin purposes at the same time as for federal purposes.