SB21,2184 6Section 2184. 71.07 (4k) (b) 1. of the statutes is amended to read:
SB21,865,27 71.07 (4k) (b) 1. Subject to the limitations provided in this subsection, and
8except as provided in subds. 2. and 3., for taxable years beginning after December
931, 2012, an individual, a partner of a partnership, a shareholder of a tax-option
10corporation, or a member of a limited liability company may claim a credit against
11the tax imposed under s. 71.02 or 71.08, as allocated under par. (d), an amount equal
12to 5 percent of the amount obtained by subtracting from the individual's,
13partnership's, tax-option corporation's, or limited liability company's qualified
14research expenses, as defined in section 41 of the Internal Revenue Code, except that
15"qualified research expenses" includes only expenses incurred by the individual,
16partnership, tax-option corporation, or the limited liability company, incurred for
17research conducted in this state for the taxable year, except that a taxpayer may elect
18the alternative computation under section 41 (c) (4) of the Internal Revenue Code
19and that election applies until the department permits its revocation, except as
20provided in par. (c), and except that "qualified research expenses" does not include
21compensation used in computing the credit under subs. (2dj) and sub. (2dx), the
22entity's base amount, as defined in section 41 (c) of the Internal Revenue Code, except
23that gross receipts used in calculating the base amount means gross receipts from
24sales attributable to Wisconsin under ss. 71.04 (7) (b) 1. and 2., (df), (dh), (dj), and

1(dk). Section 41 (h) of the Internal Revenue Code does not apply to the credit under
2this subdivision.
SB21,2185 3Section 2185. 71.07 (4k) (b) 2. of the statutes is amended to read:
SB21,865,244 71.07 (4k) (b) 2. For taxable years beginning after December 31, 2012, an
5individual, a partner of a partnership, a shareholder of a tax-option corporation, or
6a member of a limited liability company may claim a credit against the tax imposed
7under s. 71.02, as allocated under par. (d), an amount equal to 10 percent of the
8amount obtained by subtracting from the individual's, partnership's, tax-option
9corporation's, or limited liability company's qualified research expenses, as defined
10in section 41 of the Internal Revenue Code, except that "qualified research expenses"
11includes only expenses incurred by the individual, partnership, tax-option
12corporation, or limited liability company for research related to designing internal
13combustion engines for vehicles, including expenses related to designing vehicles
14that are powered by such engines and improving production processes for such
15engines and vehicles, incurred for research conducted in this state for the taxable
16year, except that a taxpayer may elect the alternative computation under section 41
17(c) (4) of the Internal Revenue Code and that election applies until the department
18permits its revocation, except as provided in par. (c), and except that "qualified
19research expenses" does not include compensation used in computing the credit
20under subs. (2dj) and sub. (2dx), the entity's base amount, as defined in section 41
21(c) of the Internal Revenue Code, except that gross receipts used in calculating the
22base amount means gross receipts from sales attributable to Wisconsin under ss.
2371.04 (7) (b) 1. and 2., (df), (dh), (dj), and (dk). Section 41 (h) of the Internal Revenue
24Code does not apply to the credit under this subdivision.
SB21,2186 25Section 2186. 71.07 (4k) (b) 3. of the statutes is amended to read:
SB21,866,22
171.07 (4k) (b) 3. For taxable years beginning after December 31, 2012, an
2individual, a partner of a partnership, a shareholder of a tax-option corporation, or
3a member of a limited liability company may claim a credit against the tax imposed
4under s. 71.02, as allocated under par. (d), an amount equal to 10 percent of the
5amount obtained by subtracting from the individual's, partnership's, tax-option
6corporation's, or limited liability company's qualified research expenses, as defined
7in section 41 of the Internal Revenue Code, except that "qualified research expenses"
8includes only expenses incurred by the individual, partnership, tax-option
9corporation, or limited liability company for research related to the design and
10manufacturing of energy efficient lighting systems, building automation and control
11systems, or automotive batteries for use in hybrid-electric vehicles, that reduce the
12demand for natural gas or electricity or improve the efficiency of its use, incurred for
13research conducted in this state for the taxable year, except that a taxpayer may elect
14the alternative computation under section 41 (c) (4) of the Internal Revenue Code
15and that election applies until the department permits its revocation, except as
16provided in 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.
SB21,2187 23Section 2187. 71.07 (5b) (a) 2. of the statutes is amended to read:
SB21,866,2524 71.07 (5b) (a) 2. "Fund manager" means an investment fund manager certified
25under s. 235.15 (2) or s. 238.15 (2), 2013 stats.,   or s. 560.205 (2), 2009 stats.
SB21,2188
1Section 2188. 71.07 (5b) (b) 1. of the statutes is amended to read:
SB21,867,82 71.07 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
3to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013
4stats.,
or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may
5claim as a credit against the tax imposed under ss. 71.02 and 71.08, up to the amount
6of those taxes, 25 percent of the claimant's investment paid to a fund manager that
7the fund manager invests in a business certified under s. 235.15 or s. 238.15 (1), 2013
8stats.,
or s. 560.205 (1), 2009 stats.
SB21,2189 9Section 2189. 71.07 (5b) (b) 2. of the statutes is amended to read:
SB21,867,1810 71.07 (5b) (b) 2. In the case of a partnership, limited liability company, or
11tax-option corporation, the computation of the 25 percent limitation under subd. 1.
12shall be determined at the entity level rather than the claimant level and may be
13allocated among the claimants who make investments in the manner set forth in the
14entity's organizational documents. The entity shall provide to the department of
15revenue and to the department of commerce or the Wisconsin Economic
16Development Corporation
Forward Wisconsin Development Authority the names
17and tax identification numbers of the claimants, the amounts of the credits allocated
18to the claimants, and the computation of the allocations.
SB21,2190 19Section 2190. 71.07 (5b) (d) 3. of the statutes is amended to read:
SB21,867,2420 71.07 (5b) (d) 3. Except as provided under s. 238.15 235.15 (3) (d) (intro.), for
21investments made after December 31, 2007, if an investment for which a claimant
22claims a credit under par. (b) is held by the claimant for less than 3 years, the
23claimant shall pay to the department, in the manner prescribed by the department,
24the amount of the credit that the claimant received related to the investment.
SB21,2191 25Section 2191. 71.07 (5d) (a) 1. (intro.) of the statutes is amended to read:
SB21,868,3
171.07 (5d) (a) 1. (intro.) "Bona fide angel investment" means a purchase of an
2equity interest, or any other expenditure, as determined by rule under s. 238.15 or
3s. 560.205, 2009 stats., that is made by any of the following:
SB21,2192 4Section 2192 . 71.07 (5d) (a) 1. (intro.) of the statutes, as affected by 2015
5Wisconsin Act .... (this act), is amended to read:
SB21,868,86 71.07 (5d) (a) 1. (intro.) "Bona fide angel investment" means a purchase of an
7equity interest, or any other expenditure, as determined under s. 235.15 or s. 238.15,
82013 stats.,
or s. 560.205, 2009 stats., that is made by any of the following:
SB21,2193 9Section 2193. 71.07 (5d) (a) 2m. of the statutes is amended to read:
SB21,868,1310 71.07 (5d) (a) 2m. "Person" means a partnership or limited liability company
11that is a nonoperating entity, as determined by the department of commerce or the
12Wisconsin Economic Development Corporation
Forward Wisconsin Development
13Authority
, a natural person, or fiduciary.
SB21,2194 14Section 2194. 71.07 (5d) (a) 3. of the statutes is amended to read:
SB21,868,1615 71.07 (5d) (a) 3. "Qualified new business venture" means a business that is
16certified under s. 235.15 (1) or s. 238.15 (1), 2013 stats., or s. 560.205 (1), 2009 stats.
SB21,2195 17Section 2195. 71.07 (5d) (b) (intro.) of the statutes is amended to read:
SB21,868,2118 71.07 (5d) (b) Filing claims. (intro.) Subject to the limitations provided in this
19subsection and in s. 235.15 or s. 238.15, 2013 stats., or s. 560.205, 2009 stats., a
20claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08, up
21to the amount of those taxes, the following:
SB21,2196 22Section 2196. 71.07 (5d) (b) 1. of the statutes is amended to read:
SB21,869,323 71.07 (5d) (b) 1. For taxable years beginning before January 1, 2008, in each
24taxable year for 2 consecutive years, beginning with the taxable year as certified by
25the department of commerce or, the Wisconsin Economic Development Corporation,

1or the Forward Wisconsin Development Authority
, an amount equal to 12.5 percent
2of the claimant's bona fide angel investment made directly in a qualified new
3business venture.
SB21,2197 4Section 2197. 71.07 (5d) (b) 2. of the statutes is amended to read:
SB21,869,95 71.07 (5d) (b) 2. For taxable years beginning after December 31, 2007, for the
6taxable year certified by the department of commerce or , the Wisconsin Economic
7Development Corporation, or the Forward Wisconsin Development Authority, an
8amount equal to 25 percent of the claimant's bona fide angel investment made
9directly in a qualified new business venture.
SB21,2198 10Section 2198. 71.07 (5d) (c) 2. of the statutes is amended to read:
SB21,869,1511 71.07 (5d) (c) 2. For taxable years beginning before January 1, 2008, the
12maximum amount of a claimant's investment that may be used as the basis for a
13credit under this subsection is $2,000,000 for each investment made directly in a
14business certified under s. 235.15 (1) or s. 238.15 (1), 2013 stats., or s. 560.205 (1),
152009 stats.
SB21,2199 16Section 2199. 71.07 (5d) (d) 1. of the statutes is amended to read:
SB21,869,2117 71.07 (5d) (d) 1. Except as provided under s. 238.15 235.15 (3) (d) (intro.), for
18investments made after December 31, 2007, if an investment for which a claimant
19claims a credit under par. (b) is held by the claimant for less than 3 years, the
20claimant shall pay to the department, in the manner prescribed by the department,
21the amount of the credit that the claimant received related to the investment.
SB21,2200 22Section 2200. 71.07 (5j) (a) 2d. of the statutes is amended to read:
SB21,870,323 71.07 (5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel 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
2financial institutions and professional standards designates by rule as a diesel
3replacement renewable fuel.
SB21,2201 4Section 2201. 71.07 (5j) (a) 2m. of the statutes is amended to read:
SB21,870,105 71.07 (5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
6any other fuel derived from a renewable resource that meets all of the applicable
7requirements of the American Society for Testing and Materials for that fuel and that
8the department of commerce or the department of safety and professional services
9financial institutions and professional standards designates by rule as a gasoline
10replacement renewable fuel.
SB21,2202 11Section 2202. 71.07 (5j) (c) 3. of the statutes is amended to read:
SB21,870,1712 71.07 (5j) (c) 3. The department of commerce or the department of safety and
13professional services
financial institutions and professional standards shall
14establish standards to adequately prevent, in the distribution of conventional fuel
15to an end user, the inadvertent distribution of fuel containing a higher percentage
16of renewable fuel than the maximum percentage established by the federal
17environmental protection agency for use in conventionally-fueled engines.
SB21,2203 18Section 2203. 71.07 (5n) (a) 1. a. of the statutes is amended to read:
SB21,871,219 71.07 (5n) (a) 1. a. "Agriculture property factor" means a fraction, the
20numerator of which is the average value of the claimant's real property and
21improvements assessed under s. 70.32 (2) (a) 4. to 7., owned or rented and used in
22this state by the claimant during the taxable year to produce, grow, or extract
23qualified production property, and the denominator of which is the average value of
24all of the claimant's real property and improvements owned or rented during the

1taxable year and used by the claimant to produce, grow, or extract qualified
2production property.
SB21,2204 3Section 2204. 71.07 (5n) (a) 3. of the statutes is amended to read:
SB21,871,84 71.07 (5n) (a) 3. "Direct costs" includes all of the claimant's ordinary and
5necessary expenses paid or incurred during the taxable year in carrying on the trade
6or business that are deductible as business expenses under section 162 of the
7Internal Revenue Code and identified as direct costs in the claimant's managerial or
8cost accounting records.
SB21,2205 9Section 2205. 71.07 (5n) (a) 4. of the statutes is amended to read:
SB21,871,1410 71.07 (5n) (a) 4. "Indirect costs" includes all of the claimant's ordinary and
11necessary expenses paid or incurred during the taxable year in carrying on the trade
12or business that are deductible as business expenses under section 162 of the
13Internal Revenue Code, other than cost of goods sold and direct costs, and identified
14as indirect costs in the claimant's managerial or cost accounting records.
SB21,2206 15Section 2206. 71.07 (5n) (a) 5. d. of the statutes is created to read:
SB21,871,2016 71.07 (5n) (a) 5. d. For purposes of subd. 5. a., a claimant who the department
17approves to be classified as a manufacturer for purposes of s. 70.995, but who is not
18eligible to be listed on the department's manufacturing roll until January 1 of the
19following year, may claim the credit in the year in which the manufacturing
20classification is approved.
SB21,2207 21Section 2207. 71.07 (5r) (a) 2. of the statutes is amended to read:
SB21,871,2322 71.07 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.52
23(1) (c).
SB21,2208 24Section 2208. 71.07 (5r) (a) 6. b. of the statutes is amended to read:
SB21,872,2
171.07 (5r) (a) 6. b. A school approved authorized under s. 38.50 440.52, if the
2delivery of education occurs in this state.
SB21,2209 3Section 2209. 71.07 (9m) (a) 3. of the statutes is amended to read:
SB21,872,184 71.07 (9m) (a) 3. For Except as provided in par. (k), for taxable years beginning
5after December 31, 2013, and before January 1, 2015, any person may claim as a
6credit against taxes otherwise due under s. 71.02 or 71.08, up to the amount of those
7taxes, an amount equal to 20 percent of the costs of qualified rehabilitation
8expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for
9qualified rehabilitated buildings, as defined in section 47 (c) (1) of the Internal
10Revenue Code, on property located in this state, if the cost of the person's qualified
11rehabilitation expenditures is at least $50,000 and the rehabilitated property is
12placed in service after December 31, 2013, and before January 1, 2015, and
13regardless of whether the rehabilitated property is used for multiple or
14revenue-producing purposes. No credit may be claimed under this subdivision for
15property listed as a contributing building in the state register of historic places or in
16the national register of historic places and no credit may be claimed under this
17subdivision for nonhistoric, nonresidential property converted into housing if the
18property has been previously used for housing.
SB21,2210 19Section 2210. 71.07 (9m) (c) (intro.) of the statutes is amended to read:
SB21,872,2420 71.07 (9m) (c) (intro.) No person may claim the credit under par. (a) 2m. unless
21the claimant includes with the claimant's return a copy of the claimant's certification
22under s. 238.17 235.17. For certification purposes under s. 238.17 235.17, the
23claimant shall provide to the Wisconsin Economic Development Corporation
24Forward Wisconsin Development Authority all of the following:
SB21,2211 25Section 2211. 71.07 (9m) (i) of the statutes is created to read:
SB21,873,6
171.07 (9m) (i) 1. a. Except as provided in subd. 1. b., if the activity for which
2a person claims a credit under this subsection creates fewer full-time jobs than
3projected under s. 235.17 (3) (a), as reported to the department under s. 235.17 (4),
4the person who claimed the credit shall repay to the department any amount of the
5credit claimed, as determined by the department, in proportion to the number of
6full-time jobs created compared to the number of full-time jobs projected.
SB21,873,87 b. For purposes of subd. 1. a., the person who initially sells or transfers a credit
8under par. (h) is responsible for repaying the credit.
SB21,873,139 2. If a person who claims a credit under this subsection and a credit under
10section 47 of the Internal Revenue Code for the same qualified rehabilitation
11expenditures is required to repay the full amount of the credit claimed under section
1247 of the Internal Revenue Code, the person shall repay to the department the
13amount of the credit claimed under this subsection.
SB21,2212 14Section 2212. 71.07 (9m) (k) of the statutes is created to read:
SB21,873,1815 71.07 (9m) (k) A person who has incurred qualified rehabilitation expenditures
16under par. (a) 3. before January 1, 2015, may claim the credit under par. (a) 3. for
17taxable years beginning after December 31, 2014, even if the property is not placed
18in service until after December 31, 2014.
SB21,2213 19Section 2213. 71.08 (1) (intro.) of the statutes is amended to read:
SB21,874,420 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
21couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
22ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2dy), (3m), (3n), (3p),
23(3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n),
24(6), (6e), (8r), (9e), (9m), and (9r), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),
25(1dy), (2m), (3), (3n), (3t), and (3w), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),

1(1dy), (2m), (3), (3n), (3t), and (3w), 71.57 to 71.61, and 71.613 and subch. VIII and
2payments to other states under s. 71.07 (7), is less than the tax under this section,
3there is imposed on that natural person, married couple filing jointly, trust or estate,
4instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
SB21,2214 5Section 2214. 71.10 (4) (gd) of the statutes is repealed.
SB21,2215 6Section 2215. 71.10 (4) (ge) of the statutes is repealed.
SB21,2216 7Section 2216. 71.10 (4) (gg) of the statutes is repealed.
SB21,2217 8Section 2217. 71.10 (4) (gm) of the statutes is repealed.
SB21,2218 9Section 2218. 71.10 (4) (gn) of the statutes is repealed.
SB21,2219 10Section 2219. 71.10 (4) (gr) of the statutes is repealed.
SB21,2220 11Section 2220. 71.10 (4) (gs) of the statutes is repealed.
SB21,2221 12Section 2221. 71.10 (4) (gt) of the statutes is repealed.
SB21,2222 13Section 2222. 71.10 (4) (i) of the statutes is amended to read:
SB21,875,214 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
15preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
16beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
17credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
1871.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
19credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
2071.07 (3rm), food processing plant and food warehouse investment credit under s.
2171.07 (3rn), business development credit under s. 71.07 (3y), film production services
22credit under s. 71.07 (5f), film production company investment credit under s. 71.07
23(5h), veterans and surviving spouses property tax credit under s. 71.07 (6e),
24enterprise zone jobs credit under s. 71.07 (3w), beginning farmer and farm asset

1owner tax credit under s. 71.07 (8r), earned income tax credit under s. 71.07 (9e),
2estimated tax payments under s. 71.09, and taxes withheld under subch. X.
SB21,2223 3Section 2223. 71.10 (5f) (h) (intro.) of the statutes is amended to read:
SB21,875,74 71.10 (5f) (h) Certification of amounts. (intro.) Annually, on or before
5September 15, the secretary of revenue shall certify to the Board of Regents of the
6University of Wisconsin System Authority, the Medical College of Wisconsin, Inc.,
7the department of administration, and the state treasurer:
SB21,2224 8Section 2224. 71.10 (5f) (i) of the statutes is amended to read:
SB21,875,189 71.10 (5f) (i) Appropriations. From the moneys received from designations for
10the cancer research program, an amount equal to the sum of administrative
11expenses, including data processing costs, certified under par. (h) 1. shall be
12deposited in the general fund and credited to the appropriation account under s.
1320.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,
14an amount equal to 50 percent shall be credited to the appropriation account under
15s. 20.250 (2) (g) and an amount equal to 50 percent shall be credited to the
16appropriation account under s. 20.285 (1) (k)
paid to the University of Wisconsin
17System Authority
for cancer research conducted by the University of Wisconsin
18Carbone Cancer Center.
SB21,2225 19Section 2225. 71.10 (5h) (h) (intro.) of the statutes is amended to read:
SB21,875,2320 71.10 (5h) (h) Certification of amounts. (intro.) Annually, on or before
21September 15, the secretary of revenue shall certify to the Board of Regents of the
22University of Wisconsin System Authority, the Medical College of Wisconsin, Inc.,
23the department of administration, and the state treasurer all of the following:
SB21,2226 24Section 2226. 71.10 (5h) (i) of the statutes is amended to read:
SB21,876,9
171.10 (5h) (i) Appropriations. From the moneys received from designations for
2the prostate cancer research program, an amount equal to the sum of administrative
3expenses, including data processing costs, certified under par. (h) 1. shall be
4deposited in the general fund and credited to the appropriation account under s.
520.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,
6an amount equal to 50 percent shall be credited to the appropriation account under
7s. 20.250 (2) (h) and an amount equal to 50 percent shall be credited to the
8appropriation account under s. 20.285 (1) (k)
paid to the University of Wisconsin
9System Authority
for the use specified under s. 255.054 (1).
SB21,2227 10Section 2227. 71.21 (4) (a) of the statutes is amended to read:
SB21,876,1511 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1271.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p),
13(3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k),
14(5r), (5rm), (6n), and (8r) and passed through to partners shall be added to the
15partnership's income.
SB21,2228 16Section 2228. 71.22 (4) (a) of the statutes is repealed.
SB21,2229 17Section 2229. 71.22 (4) (g) of the statutes is amended to read:
SB21,879,618 71.22 (4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
19(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
20December 31, 2008, and before January 1, 2011, means the federal Internal Revenue
21Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
244, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
25431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

1202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
2(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
3910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
41326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section
5301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513
7of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L. 110-141, P.L. 110-142,
8P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234, sections 110, 113, and 301 of
9P.L. 110-245, P.L. 110-246, except section 15316 of P.L. 110-246, P.L. 110-289,
10except section 3093 of P.L. 110-289, P.L. 110-317, and P.L. 110-343, except section
11301 of division B and section 313 of division C of P.L. 110-343, and as amended by
12sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
13111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section
14215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,
15and as indirectly affected in the provisions applicable to this subchapter by P.L.
1699-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
17(c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
18100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
19102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
20102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2113203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
22104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
24105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
25excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding

1section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
2excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
3107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
4108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
5108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403
6(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 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. 109-59, excluding section 11146 of P.L.
10109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
11sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
12(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
13209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245,
14excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L. 110-246,
15section 3093 of P.L. 110-289, section 301 of division B and section 313 of division C
16of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521,
171522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.
18111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.
19111-240, and P.L. 111-325, and P.L. 113-168. The Internal Revenue Code applies
20for Wisconsin purposes at the same time as for federal purposes. Amendments to the
21federal Internal Revenue Code enacted after December 31, 2008, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 2008, and
23before January 1, 2011, except that changes to the Internal Revenue Code made by
24sections 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,
2and changes that indirectly affect the provisions applicable to this subchapter made
3by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
4111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section
5215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,
6apply for Wisconsin purposes at the same time as for federal purposes.
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