55,2222
Section
2222. 71.10 (4) (i) of the statutes is amended to read:
71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s. 71.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s. 71.07 (3rm), food processing plant and food warehouse investment credit under s. 71.07 (3rn), business development credit under s. 71.07 (3y), film production services credit under s. 71.07 (5f), film production company investment credit under s. 71.07 (5h), veterans and surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), beginning farmer and farm asset owner tax credit under s. 71.07 (8r), earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch. X.
55,2226b
Section 2226b. 71.10 (5s) (e) of the statutes is amended to read:
71.10 (5s) (e) For any taxable year that begins after December 31, 2014, individuals may not make a designation for any checkoff which, in the previous tax year, did not generate at least $75,000 an average of $50,000 of designations per year over the most recent 3-year period as certified by the secretary of revenue under subs. (5) (h) 3., (5e) (h) 2., (5f) (h) 2., (5fm) (h) 2., (5g) (h) 2., (5i) (h) 2., (5j) (h) 2., (5k) (h) 2., (5km) (h) 2., and (5m) (h) 2. Once a checkoff is affected by this paragraph, no further checkoffs may be designated to that checkoff in any taxable year.
55,2226e
Section 2226e. 71.10 (7) (a) of the statutes is amended to read:
71.10 (7) (a) For purposes of income tax reciprocity reached with the state of Minnesota under s. 71.05 (2), whenever the income taxes on residents of one state which would have been paid to the 2nd state without reciprocity exceed the income taxes on residents of the 2nd state which would have been paid to the first state without reciprocity, the state with the net revenue loss shall receive from the other state the amount of the loss. Interest shall be payable on all delinquent balances relating to taxable years beginning after December 31, 1977. The secretary of revenue may enter into agreements with the state of Minnesota specifying the reciprocity payment due date, conditions constituting delinquency, interest rates and the method of computing interest due on any delinquent amounts, except that no such agreement that is entered into on or after the effective date of this paragraph .... [LRB inserts date], may take effect unless it is approved by the joint committee on finance using the procedures authorized under s. 13.101.
55,2226em
Section 2226em. 71.10 (7e) (a) of the statutes is amended to read:
71.10 (7e) (a) For purposes of income tax reciprocity reached with the state of Illinois under s. 71.05 (2), whenever the income taxes on residents of one state which would have been paid to the 2nd state without reciprocity exceed the income taxes on residents of the 2nd state which would have been paid to the first state without reciprocity, the state with the net revenue loss shall receive from the other state the amount of the loss. Interest shall be payable on all delinquent balances relating to taxable years beginning after December 31, 1999. The secretary of revenue may enter into agreements with the state of Illinois specifying the reciprocity payment due date, conditions constituting delinquency, interest rates and the method of computing interest due on any delinquent amounts, except that no such agreement that is entered into on or after the effective date of this paragraph .... [LRB inserts date], may take effect unless it is approved by the joint committee on finance using the procedures authorized under s. 13.101.
55,2227
Section
2227. 71.21 (4) (a) of the statutes is amended to read:
71.21 (4) (a) The amount of the credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and passed through to partners shall be added to the partnership's income.
55,2228
Section
2228. 71.22 (4) (a) of the statutes is repealed.
55,2229
Section
2229. 71.22 (4) (g) of the statutes is amended to read:
71.22
(4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after December 31, 2008, and before January 1, 2011, means the federal Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289, except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section 301 of division B and section 313 of division C of P.L.
110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246, section 3093 of P.L.
110-289, section 301 of division B and section 313 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325, and P.L. 113-168. 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, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008, and before January 1, 2011, except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2230
Section
2230. 71.22 (4) (h) of the statutes is amended to read:
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after December 31, 2010, and before January 1, 2013, means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
and section 902 of P.L.
112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 209 of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, and before January 1, 2013, except that changes to the Internal Revenue Code made by section 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by section 902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2231
Section
2231. 71.22 (4) (i) of the statutes is amended to read:
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after December 31, 2012,
and before January 1, 2014, means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable years beginning before January 1, 2013. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, except that changes to the Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply for taxable years beginning before January 1, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2232
Section
2232. 71.22 (4) (j) of the statutes is created to read:
71.22 (4) (j) 1. For taxable years beginning after December 31, 2013, "Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 2. and 3. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2).
2. For purposes of this paragraph, "Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; sections 15303 and 15351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
111-312; section 1106 of P.L.
112-95; and sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L.
112-240.
3. For purposes of this paragraph, "Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2013, except that "Internal Revenue Code" includes the provisions of the following federal public laws:
d. Section 302901 of P.L.
113-287.
e. Sections 171, 172, and 201 to 221 of P.L.
113-295.
f. Sections 102, 105, and 207 of division B of P.L.
113-295.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes.
55,2233
Section
2233. 71.22 (4m) (a) of the statutes is repealed.
55,2234
Section
2234. 71.22 (4m) (g) of the statutes is amended to read:
71.22
(4m) (g) For taxable years that begin after December 31, 2008, and before January 1, 2011, "Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289, except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section 301 of division B and section 313 of division C of P.L.
110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246, section 3093 of P.L.
110-289, section 301 of division B and section 313 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008, and before January 1, 2011, except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2235
Section
2235. 71.22 (4m) (h) of the statutes is amended to read:
71.22
(4m) (h) For taxable years that begin after December 31, 2010, and before January 1, 2013, "Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
and section 902 of P.L.
112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 209 of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011. Amendments to the Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, and before January 1, 2013, except that changes to the Internal Revenue Code made by section 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by section 902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2236
Section
2236. 71.22 (4m) (i) of the statutes is amended to read:
71.22
(4m) (i) For taxable years that begin after December 31, 2012,
and before January 1, 2014, "
Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable years beginning before January 1, 2013. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, except that changes to the Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply for taxable years beginning before January 1, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2237
Section
2237. 71.22 (4m) (j) of the statutes is created to read:
71.22 (4m) (j) 1. For taxable years beginning after December 31, 2013, "Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 2. and 3. and subject to subd. 4.
2. For purposes of this paragraph, "Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; sections 15303 and 15351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
111-226; sections 2011 and 2122 of P.L.
111-240 sections 753, 754, and 760 of P.L.
111-312; section 1106 of P.L.
112-95; and sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L.
112-240.
3. For purposes of this paragraph, "Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2013, except that "Internal Revenue Code" includes the provisions of the following federal public laws:
d. Section 302901 of P.L.
113-287.
e. Sections 171, 172, and 201 to 221 of P.L.
113-295.
f. Sections 102, 105, and 207 of division B of P.L.
113-295.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes.
55,2237d
Section 2237d. 71.26 (1) (ad) of the statutes is created to read:
71.26 (1) (ad) Nonprofit corporation created by a commission. Income of a nonprofit corporation created under s. 66.0304 (4e).
55,2238b
Section 2238b. 71.26 (1) (b) of the statutes is amended to read:
71.26 (1) (b) Political units. Income received by the United States, the state and all counties, cities, villages, towns, school districts, technical college districts, joint local water authorities created under s. 66.0823, long-term care districts under s. 46.2895, commissions created under s. 66.0304 (3), or other political units of this state.
55,2241m
Section 2241m. 71.26 (1) (g) of the statutes is amended to read:
71.26 (1) (g) For taxable years beginning after December 31, 2006 and ending before January 1, 2016, the amount of any incentive payment received by an individual under s. 23.33 (5r), 2013 stats., in the taxable year to which the claim relates.
55,2246d
Section 2246d. 71.26 (1) (h) of the statutes is amended to read:
71.26 (1) (h) An amount equal to the increase in the number of full-time equivalent employees employed by the taxpayer in this state during the taxable year, multiplied by $4,000 for a business with gross receipts of no greater than $5,000,000 in the taxable year or $2,000 for a business with gross receipts greater than $5,000,000 in the taxable year. For purposes of this paragraph, the increase in the number of full-time equivalent employees employed by the taxpayer in this state during the taxable year is determined by subtracting from the number of full-time equivalent employees employed by the taxpayer in this state during the taxable year, as determined by computing the average employee count from the taxpayer's quarterly unemployment insurance reports or other information as required by the department for the taxable year, the number of full-time equivalent employees employed by the taxpayer in this state during the immediately preceding taxable year, as determined by computing the average employee count from the taxpayer's quarterly unemployment insurance reports or other information as required by the department for the immediately preceding taxable year. No person may claim a deduction under this paragraph if the person may claim a credit under this subchapter based on the person relocating the person's business from another state to this state and in an amount equal to the person's tax liability. No person may claim a deduction under this paragraph for taxable years beginning after December 31, 2014. The department shall promulgate rules to administer this paragraph.
55,2247
Section
2247. 71.26 (2) (a) 1. of the statutes is repealed.
55,2248
Section
2248. 71.26 (2) (a) 4. of the statutes is amended to read:
71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and (9s) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
55,2249
Section
2249. 71.26 (2) (b) 1. of the statutes is repealed.
55,2250
Section
2250. 71.26 (2) (b) 7. of the statutes is amended to read:
71.26
(2) (b) 7. For taxable years that begin after December 31, 2008, and before January 1, 2011, for a corporation, conduit, or common law trust which qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289, except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section 301 of division B and section 313 of division C of P.L.
110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246, section 3093 of P.L.
110-289, section 301 of division B and section 313 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, "net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289, except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section 301 of division B and section 313 of division C of P.L.
110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246, section 3093 of P.L.
110-289, section 301 of division B and section 313 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 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, and except that the appropriate amount shall be added or subtracted to reflect differences between the depreciation or adjusted basis for federal income tax purposes and the depreciation or adjusted basis under this chapter of any property disposed of during the taxable year. The Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289, except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section 301 of division B and section 313 of division C of P.L.
110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246, section 3093 of P.L.
110-289, section 301 of division B and section 313 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2008, do not apply to this subdivision with respect to taxable years that begin after December 31, 2008, and before January 1, 2011, except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2251
Section
2251. 71.26 (2) (b) 8. of the statutes is amended to read:
71.26
(2) (b) 8. For taxable years that begin after December 31, 2010, and before January 1, 2013, for a corporation, conduit, or common law trust which qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
and section 902 of P.L.
112-240,
and P.L. 113-168, "net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
and section 902 of P.L.
112-240,
and P.L. 113-168, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 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, and except that the appropriate amount shall be added or subtracted to reflect differences between the depreciation or adjusted basis for federal income tax purposes and the depreciation or adjusted basis under this chapter of any property disposed of during the taxable year. The Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
and section 902 of P.L.
112-240,
and P.L. 113-168, applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 209 of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011. Amendments to the Internal Revenue Code enacted after December 31, 2010, do not apply to this subdivision with respect to taxable years that begin after December 31, 2010, and before January 1, 2013, except that changes to the Internal Revenue Code made by section 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by section 902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2252
Section
2252. 71.26 (2) (b) 9. of the statutes is amended to read:
71.26
(2) (b) 9. For taxable years that begin after December 31, 2012,
and before January 1, 2014, for a corporation, conduit, or common law trust which qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, "net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 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, and except that the appropriate amount shall be added or subtracted to reflect differences between the depreciation or adjusted basis for federal income tax purposes and the depreciation or adjusted basis under this chapter of any property disposed of during the taxable year. The Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240, and P.L. 113-168, applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, and sections 1403 and 1407 of P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable years beginning before January 1, 2013. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, except that changes to the Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply for taxable years beginning before January 1, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
55,2253
Section
2253. 71.26 (2) (b) 10. of the statutes is created to read:
71.26 (2) (b) 10. a. For taxable years beginning after December 31, 2013, for a corporation, conduit, or common law trust which qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the Internal Revenue Code, "net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code.
b. For purposes of subd. 10. a., "Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 10. c. and 10. d. and subject to subd. 10. e.
c. For purposes of subd. 10. a., "Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; sections 15303 and 15351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
111-312; section 1106 of P.L.
112-95; and sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L.
112-240.
d. For purposes of subd. 10. a., "Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2013, except that "Internal Revenue Code" includes the provisions of P.L.
113-97, P.L.
113-159, P.L.
113-168, section 302901 of P.L.
113-287, sections 171, 172, and 201 to 221 of P.L.
113-295, and sections 102, 105, and 207 of division B of P.L.
113-295.
e. For purposes of subd. 10. a., the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply for Wisconsin purposes at the same time as for federal purposes.
55,2254
Section
2254. 71.26 (3) (n) of the statutes is amended to read:
71.26 (3) (n) Sections 381, 382 and 383 (relating to carry-overs in certain corporate acquisitions) are modified so that they apply to losses under sub. (4) and credits under s. 71.28 (1di), (1dL), (1dm), (1dx), (3), (4), (4m), and (5) instead of to federal credits and federal net operating losses.
55,2256
Section
2256. 71.28 (1dd) of the statutes is repealed.
55,2257
Section
2257. 71.28 (1de) of the statutes is repealed.
55,2258
Section
2258. 71.28 (1di) of the statutes is repealed.
55,2259
Section
2259. 71.28 (1dj) of the statutes is repealed.
55,2260
Section
2260. 71.28 (1dL) of the statutes is repealed.
55,2270
Section
2270. 71.28 (1ds) of the statutes is repealed.
55,2272
Section
2272. 71.28 (1dx) (a) 3. of the statutes is amended to read:
71.28 (1dx) (a) 3. "Environmental remediation" means removal or containment of environmental pollution, as defined in s. 299.01 (4), and restoration of soil or groundwater that is affected by environmental pollution, as defined in s. 299.01 (4), in a brownfield if that removal, containment or restoration fulfills the requirement under sub. (1de) (a) 1., 2013 stats., and investigation unless the investigation determines that remediation is required and that remediation is not undertaken.
55,2274
Section
2274. 71.28 (1dx) (a) 5. of the statutes is amended to read:
71.28
(1dx) (a) 5. "Member of a targeted group" means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or in a trial employment match program job, as defined in s. 49.141 (1) (n), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or a food stamp recipient, if the person has been certified in the manner under sub. (1dj) (am) 3.
, 2013 stats., by a designated local agency, as defined in sub. (1dj) (am) 2
., 2013 stats.
55,2278b
Section 2278b. 71.28 (1dx) (b) 4. of the statutes is amended to read:
71.28 (1dx) (b) 4. The amount determined by multiplying the amount determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
55,2279b
Section 2279b. 71.28 (1dx) (b) 5. of the statutes is amended to read:
71.28 (1dx) (b) 5. The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
55,2284
Section
2284. 71.28 (1dx) (e) of the statutes is renumbered 71.28 (1dx) (e) 1. and amended to read:
71.28 (1dx) (e) 1. Subsection (4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit under this subsection. Subsection (1dj) (c), as it applies to the credit under sub. (1dj), applies to the credit under this subsection. Claimants shall include with their returns a copy of their certification for tax benefits and a copy of the department of commerce's verification of their expenses.
55,2285
Section
2285. 71.28 (1dx) (e) 2. of the statutes is created to read:
