27,3346 Section 3346 . 70.11 (19) of the statutes is repealed and recreated to read:
70.11 (19) Institutions for dependent children and persons who have developmental disabilities. The property of any institution that is licensed under s. 48.60 for the care of dependent, neglected or delinquent children if that property is used for that purpose and the property of any nonprofit institution that is subject to examination under s. 46.03 (5) and that has a full-time population of at least 150 individuals who have developmental disabilities, as defined in s. 51.01 (5), if that property is used for that purpose.
27,3347 Section 3347 . 70.11 (34) (a) 2. of the statutes is amended to read:
70.11 (34) (a) 2. Is a public building, as defined in s. 101.01 (2) (g) (12).
27,3348m Section 3348m. 70.11 (38) of the statutes is created to read:
70.11 (38) University of Wisconsin Hospitals and Clinics Authority. Notwithstanding the provisions of s. 70.11 (intro.) that relate to leased property, all property owned by the University of Wisconsin Hospitals and Clinics Authority and all property leased to the University of Wisconsin Hospitals and Clinics Authority that is owned by the state, provided that use of the property is primarily related to the purposes of the authority.
27,3348n Section 3348n. 70.111 (18) of the statutes is amended to read:
70.111 (18) Solar and wind energy systems. Solar energy systems and wind energy systems. In this subsection, “solar energy system" means equipment which directly converts and then transfers or stores solar energy into usable forms of thermal or electrical energy, but does not include equipment or components that would be present as part of a conventional energy system or a system that operates without mechanical means. In this subsection, “wind energy system" means equipment which converts and then transfers or stores energy from the wind into usable forms of energy, but does not include equipment or components that would be present as part of a conventional energy system. The exemption under this subsection is effective until December 31, 1995.
27,3349 Section 3349 . 70.113 (1) of the statutes is amended to read:
70.113 (1) As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or town treasurer the sum of 80 cents per acre as a grant out of the appropriation made by s. 20.370 (4) (ea) (5) (da) and (eq) (dq) on each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 23.09 (2) (d), 29.10, 1943 stats., 29.571 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources.
27,3351 Section 3351 . 70.113 (2) (a) of the statutes is amended to read:
70.113 (2) (a) Towns, cities or villages shall be paid for forest lands as defined in s. 28.02 (1), state parks under s. 27.01 and other lands acquired under s. 23.09 (2) (d), 23.27, 23.29, 23.293, 23.31 or 29.571 (1) located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under s. 20.370 (4) (ea) (5) (da) or (eq) (dq) and remitted by the department of natural resources in the amounts certified by the department of revenue according to par. (b).
27,3355 Section 3355 . 70.119 (1) of the statutes is amended to read:
70.119 (1) The state and the University of Wisconsin Hospitals and Clinics Authority shall make reasonable payments at established rates for water, sewer and electrical services and all other services directly provided by a municipality to state facilities by a municipality and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), including garbage and trash disposal and collection, which are financed in whole or in part by special charges or fees. Such payments for services provided to state facilities shall be made from the appropriations to state agencies for the operation of state the facilities. Each state agency making such payments shall annually report the payments to the department.
27,3356 Section 3356 . 70.119 (3) (d) of the statutes is amended to read:
70.119 (3) (d) “Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1) and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities by municipalities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38).
27,3357 Section 3357 . 70.119 (4) of the statutes is amended to read:
70.119 (4) The department shall be responsible for negotiating with municipalities on payments for municipal services and may delegate certain responsibilities of negotiation to other state agencies or to the University of Wisconsin Hospitals and Clinics Authority. Prior to negotiating with municipalities the department shall submit guidelines for negotiation to the committee for approval.
27,3358 Section 3358 . 70.119 (5) of the statutes is amended to read:
70.119 (5) Upon approval of guidelines by the committee, the department shall proceed with negotiations. In no case may a municipality withhold services to the state or to the University of Wisconsin Hospitals and Clinics Authority during negotiations.
27,3359 Section 3359 . 70.119 (6) (a) of the statutes is amended to read:
70.119 (6) (a) No later than November 15 annually, the department shall report to the cochairpersons of the committee the results of its negotiations and the total payments proposed to be made in the subsequent calendar year. In computing the proposed payments to a municipality, the department shall base its calculations on the values of state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), as determined by the department for January 1 of the year preceding the year of the report, and the values of improvements to property in the municipality as determined under s. 70.57 (1) for January 1 of the year preceding the year of the report, and shall also base its calculations on revenues and expenditures of the municipality as reported under s. 73.10 (2) for the year preceding the year of the report.
27,3360 Section 3360 . 70.119 (7) (a) of the statutes is amended to read:
70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38).
27,3361 Section 3361 . 70.27 (5) of the statutes is amended to read:
70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication to public or private use, according to the records of the register of deeds, and whatever evidence that may be available to show the intent of the buyer and seller, in the chronological order of their conveyance or dedication, and set temporary monuments to show the results of such survey which shall be made permanent upon recording of the plat as provided for in this section. The map shall be at a scale of not more than 100 feet per inch, unless waived in writing by the department of agriculture, trade and consumer protection development under s. 236.20 (2) (L). The owners of record of lands in the plat shall be notified by certified letter mailed to their last-known address, in order that they shall have opportunity to examine the map, view the temporary monuments, and make known any disagreement with the boundaries as shown by the temporary monuments. It is the duty of the surveyor making the plat to reconcile any discrepancies that may be revealed, so that the plat as certified to the governing body is in conformity with the records of the register of deeds as nearly as is practicable. When boundary lines between adjacent parcels, as evidenced on the ground, are mutually agreed to in writing by the owners of record, such lines shall be the true boundaries for all purposes thereafter, even though they may vary from the metes and bounds descriptions previously of record. Such written agreements shall be recorded in the office of the register of deeds. On every assessor's plat, as certified to the governing body, shall appear the volume, page and document number of the metes and bounds description of each parcel, as recorded in the office of the register of deeds, which shall be identified with the number by which such parcel is designated on the plat, except that lots which have been conveyed or otherwise acquired but upon which no deed is recorded in the office of register of deeds may be shown on an assessor's plat and when so shown shall contain a full metes and bounds description.
27,3362 Section 3362 . 70.27 (8) of the statutes is amended to read:
70.27 (8) Plat filed with governing body. Within 2 days after the assessor's plat is filed with the governing body, it shall be transmitted to the department of agriculture, trade and consumer protection development by the clerk of the governing body which ordered the plat. The department of agriculture, trade and consumer protection development shall review the plat within 30 days of its receipt. No such plat may be given final approval by the local governing body until the department of agriculture, trade and consumer protection development has certified on the face of the original plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After the plat has been so certified the clerk shall promptly publish a class 3 notice thereof, under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the first publication. At any time within the 30-day period any person or public body having an interest in any lands affected by the plat may bring a suit to have the plat corrected. If no suit is brought within the 30-day period, the plat may be approved by the governing body, and filed for record. If a suit is brought, approval shall be withheld until the suit is decided. The plat shall then be revised in accordance with the decision if necessary, and, without rereferral to the department of agriculture, trade and consumer protection development unless rereferral is ordered by the court. The plat may then be approved by the governing body and filed for record. When so filed the plat shall carry on its face the certificate of the clerk that all provisions of this section have been complied with. When recorded after approval by the governing body, the plat shall have the same effect for all purposes as if it were a land division plat made by the owners in full compliance with ch. 236. Before January 1 of each year, the register of deeds shall notify the town clerks of the recording of any assessors' plats made or amended during the preceding year, affecting lands in their towns.
27,3362b Section 3362b. 70.32 (1r) of the statutes is repealed.
27,3362c Section 3362c. 70.32 (2) (a) (intro.) of the statutes is amended to read:
70.32 (2) (a) (intro.) In cities and villages, the The assessor shall segregate into the following classes on the basis of use and set down separately in proper columns the values of the land, exclusive of improvements, and, except for subds. 5. and 6., the improvements in each class:
27,3362d Section 3362d. 70.32 (2) (a) 5. to 7. of the statutes are created to read:
70.32 (2) (a) 5. Swamp or waste.
6. Productive forest land.
7. Other.
27,3362e Section 3362e. 70.32 (2) (b) of the statutes is repealed.
27,3362f Section 3362f. 70.32 (2) (c) 1. of the statutes is repealed and recreated to read:
70.32 (2) (c) 1. “Agricultural land" means land, exclusive of buildings and improvements, that is devoted primarily to agricultural use, as defined by rule.
27,3362g Section 3362g. 70.32 (2m) of the statutes is repealed.
27,3362h Section 3362h. 70.32 (2r) of the statutes is created to read:
70.32 (2r) (a) For the assessments as of January 1, 1996, and January 1, 1997, or until the farmland advisory council under s. 73.03 (49) makes its recommendation, but not to extend beyond January 1, 2009, the assessed value of each parcel of agricultural land is the assessed value of that parcel as of January 1, 1995.
(b) For each year beginning with 1998 or upon completion of the farmland advisory council's recommendation and promulgation of rules and ending no later than December 31, 2008, the assessed value of the parcel shall be reduced as follows:
1. Subtract the value of the parcel as determined according to the income that is or could be generated from its rental for agricultural use, as determined by rule, from its assessed value as of January 1, 1996.
2. Multiply .1 by the number of years that the parcel has been assessed under this paragraph, including the current year.
3. Multiply the amount under subd. 1. by the decimal under subd. 2.
4. Subtract the amount under subd. 3. from the parcel's assessed value as of January 1, 1996.
(c) For the assessment as of the January 1 after the valuation method under par. (b) no longer applies and for each assessment thereafter, agricultural land shall be assessed according to the income that is or could be generated from its rental for agricultural use.
27,3363 Section 3363 . 70.375 (1) (intro.) of the statutes is amended to read:
70.375 (1) Definitions. (intro.) In ss. 70.37 to 70.395 70.3965:
27,3364 Section 3364 . 70.375 (4) (r) of the statutes is created to read:
70.375 (4) (r) Administrative fees under s. 70.3965.
27,3366 Section 3366 . 70.395 (2) (i) of the statutes is amended to read:
70.395 (2) (i) The board may require financial audits of all recipients of payments made under pars. (d) to (g). The board shall require that all funds received under pars. (d) to (g) be placed in a segregated account. The financial audit may be conducted as part of a municipality's or county's annual audit, if one is conducted. The cost of the audits shall be paid by the board from the appropriation under s. 20.566 (7) (a) (g).
27,3367 Section 3367 . 70.3965 of the statutes is created to read:
70.3965 Fund administrative fee. There is imposed an investment and local impact fund administrative fee on each person that has gross proceeds. On or before July 31 the department shall calculate the fee imposed on each such person by dividing the person's gross proceeds for the previous year by the total gross proceeds of all persons for that year and by multiplying the resulting fraction by the amount expended under s. 20.566 (7) (g) for the previous fiscal year. Each person who is subject to a fee under this section shall pay that fee on or before August 15.
27,3367c Section 3367c. 70.57 (3) of the statutes is repealed and recreated to read:
70.57 (3) In determining the value of agricultural land under sub. (1), the department shall fulfill the requirements under s. 70.32 (2r).
27,3367d Section 3367d. 70.99 (12) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is repealed.
27,3367g Section 3367g. 70.99 (12) (a) of the statutes is amended to read:
70.99 (12) (a) Under Except as provided in par. (am), under a county assessor system, the state shall pay the lesser of 75% of the actual cost of the operation of the county assessment system or 75% of the sum of two-tenths of one mill multiplied by the full value of a county and $3.95 multiplied by the total number of all land parcels in the county as reported by the county assessor and reviewed by the department of revenue (but in either case not including any expense of any municipal civil service examination, any examination given by the division of merit recruitment and selection in the department of employment relations, any expense of the municipal board of review or any expense of developing basic computer programs available from the state free of charge).
27,3367r Section 3367r. 70.99 (12) (am) of the statutes is created to read:
70.99 (12) (am) On July 1, 1996, the state shall pay for the operation of a county assessment system 50% of the amount calculated under par. (a).
27,3369 Section 3369 . 70.99 (13) (a) 1. of the statutes is amended to read:
70.99 (13) (a) 1. The department of revenue shall prescribe the due dates, the blanks and forms and the format of information transmitted by the county assessor to the department as to the assessment of property and such other information as may be needed in its work as well as the forms of assessment rolls, blanks, books and returns required for the assessment and collection of general property taxes by county. The county shall submit material on or before the due dates that the department prescribes and shall use all of the material that the department prescribes.
27,3370 Section 3370 . 70.99 (13) (a) 3. of the statutes is repealed.
27,3371 Section 3371 . 70.99 (13) (b) of the statutes is amended to read:
70.99 (13) (b) The department of revenue shall prescribe minimum specifications for assessment maps. Any county whose assessment maps do not meet the department's specifications at the time of converting to the county assessment system shall have 4 years from the first countywide January 1 assessment date to bring its maps in conformance with the department's specifications. If a county fails to bring its maps in conformance with the department's specifications within the 4-year period, or fails to maintain them at that level thereafter, the county shall be ineligible to receive any payment under sub. (12).
27,3372 Section 3372 . 70.99 (13) (c) 1. of the statutes is renumbered 70.99 (13) (c) and amended to read:
70.99 (13) (c) The department of revenue shall determine the minimum number of staff members required for each county assessor's office and the level of certification under sub. (3) required for each position.
27,3373 Section 3373 . 70.99 (13) (c) 2. of the statutes is repealed.
27,3373am Section 3373am. 70.99 (14) of the statutes is amended to read:
70.99 (14) A county may discontinue a county assessor system by passage of a resolution or ordinance by an approving vote of 60% a majority of the entire membership of the county board. The effective date of the resolution or ordinance shall be December 31. A county shall, on or before December 1 October 31 of the year preceding the year when the resolution or ordinance is effective, notify all municipalities in the county of its intent to discontinue its county assessor system. As soon as practicable after the effective date of the resolution or ordinance, the county shall transfer to the proper municipality all assessment records, books, maps, aerial photographs, appraisal cards and other assessment data in its possession.
27,3373b Section 3373b. 71.01 (6) (b) of the statutes is repealed.
27,3373h Section 3373h. 71.01 (6) (h) of the statutes is amended to read:
71.01 (6) (h) For taxable years that begin after December 31, 1992, and before January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “internal revenue code" means the federal internal revenue code as amended to December 31, 1992, excluding sections 103, 104 and 110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and P.L. 103-465 and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66. The internal revenue code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal internal revenue code enacted after December 31, 1992, do not apply to this paragraph with respect to taxable years beginning after December 31, 1992, and before January 1, 1994, except that changes to the internal revenue code made by P.L. 103-66 and P.L. 103-465 and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 103-66 and P.L. 103-465 apply for Wisconsin purposes at the same time as for federal purposes.
27,3373i Section 3373i. 71.01 (6) (i) of the statutes is amended to read:
71.01 (6) (i) For taxable years that begin after December 31, 1993, and before January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “internal revenue code" means the federal internal revenue code as amended to December 31, 1993, excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66 and as amended by P.L. 103-296, P.L. 103-337 and P.L. 103-465, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66, P.L. 103-296, P.L. 103-337 and P.L. 103-465. The internal revenue code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal internal revenue code enacted after December 31, 1993, do not apply to this paragraph with respect to taxable years beginning after December 31, 1993, and before January 1, 1995, except that changes to the internal revenue code made by P.L. 103-296, P.L. 103-337 and P.L. 103-465 and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 103-276, P.L. 103-337 and P.L. 103-465 apply for Wisconsin purposes at the same time as for federal purposes.
27,3373j Section 3373j. 71.01 (6) (j) of the statutes is created to read:
71.01 (6) (j) For taxable years that begin after December 31, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “internal revenue code" means the federal internal revenue code as amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337 and P.L. 103-465 and “internal revenue code" means amendments to section 162 of the federal internal revenue code made by P.L. 104-7. The internal revenue code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal internal revenue code enacted after December 31, 1994, except amendments to section 162 of the federal internal revenue code made by P.L. 104-7, do not apply to this paragraph with respect to taxable years beginning after December 31, 1994.
27,3373k Section 3373k. 71.01 (7r) of the statutes is amended to read:
71.01 (7r) Notwithstanding sub. (6), for purposes of computing amortization or depreciation, “internal revenue code" means either the federal internal revenue code as amended to December 31, 1993 1994, or the federal internal revenue code in effect for the taxable year for which the return is filed, except that property that, under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year 1986 under the internal revenue code as amended to December 31, 1980, shall continue to be depreciated under the internal revenue code as amended to December 31, 1980.
27,3373n Section 3373n. 71.02 (1) of the statutes is amended to read:
71.02 (1) For the purpose of raising revenue for the state and the counties, cities, villages and towns, there shall be assessed, levied, collected and paid a tax on all net incomes of individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every natural person residing within the state or by his or her personal representative in case of death, and trusts administered within the state; by every nonresident natural person and trust of this state, upon such income as is derived from property located or business transacted within the state including, but not limited by enumeration, income derived from a limited partner's distributive share of partnership income, income derived from a limited liability company member's distributive share of limited liability company income, the state lottery under ch. 565, any multistate lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the gaming commission department and pari-mutuel wager winnings or purses under ch. 562, and also by every nonresident natural person upon such income as is derived from the performance of personal services within the state, except as exempted under s. 71.05 (1) to (3). Every natural person domiciled in the state shall be deemed to be residing within the state for the purposes of determining liability for income taxes and surtaxes.
27,3373r Section 3373r. 71.04 (1) (a) of the statutes is amended to read:
71.04 (1) (a) All income or loss of resident individuals and resident estates and trusts shall follow the residence of the individual, estate or trust. Income or loss of nonresident individuals and nonresident estates and trusts from business, not requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the business from which derived. All items of income, loss and deductions of nonresident individuals and nonresident estates and trusts derived from a tax-option corporation not requiring apportionment under sub. (9) shall follow the situs of the business of the corporation from which derived. Income or loss of nonresident individuals and nonresident estates and trusts derived from rentals and royalties from real estate or tangible personal property, or from the operation of any farm, mine or quarry, or from the sale of real property or tangible personal property shall follow the situs of the property from which derived. Income from personal services of nonresident individuals, including income from professions, shall follow the situs of the services. A nonresident limited partner's distributive share of partnership income shall follow the situs of the business. A nonresident limited liability company member's distributive share of limited liability company income shall follow the situs of the business. Income of nonresident individuals, estates and trusts from the state lottery under ch. 565 is taxable by this state. Income of nonresident individuals, estates and trusts from any multistate lottery under ch. 565 is taxable by this state, but only if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the gaming commission department. Income of nonresident individuals, nonresident trusts and nonresident estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state. All other income or loss of nonresident individuals and nonresident estates and trusts, including income or loss derived from land contracts, mortgages, stocks, bonds and securities or from the sale of similar intangible personal property, shall follow the residence of such persons, except as provided in par. (b) and sub. (9).
27,3373s Section 3373s. 71.05 (3) of the statutes is amended to read:
71.05 (3) Menominee Indian tribe; distribution of assets. No distribution of assets from the United States to the members of the Menominee Indian tribe as defined in s. 49.085 49.385 or their lawful distributees, or to any corporation, or organization, created by the tribe or at its direction pursuant to section 8, P.L. 83-399, as amended, and no issuance of stocks, bonds, certificates of indebtedness, voting trust certificates or other securities by any such corporation or organization, or voting trust, to such members of the tribe or their lawful distributees shall be subject to income taxes under this chapter; provided, that so much of any cash distribution made under said P.L. 83-399 as consists of a share of any interest earned on funds deposited in the treasury of the United States pursuant to the supplemental appropriation act, 1952, (65 Stat. 736, 754) shall not by virtue of this subsection be exempt from the individual income tax of this state in the hands of the recipients for the year in which paid. For the purpose of ascertaining the gain or loss resulting from the sale or other disposition of such assets and stocks, bonds, certificates of indebtedness and other securities under this chapter, the fair market value of such property, on termination date as defined in s. 70.057 (1), 1967 stats., shall be the basis for determining the amount of such gain or loss.
27,3373t Section 3373t. 71.05 (6) (a) 15. of the statutes is amended to read:
71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) and (2ds) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).
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