Amendment ASA1-AB100

AB100-ASA1,942,15 (g) 1. (intro.) The executive director secretary shall develop a plan for the expeditious implementation of the programs created under this section subsection that does all of the following:

AB100-ASA1,942,23 2. The executive director secretary shall submit the plan to the secretary of natural resources for review and comment. The secretary of natural resources shall provide the executive director secretary with comments or recommendations for changes in the plan, if any, within 30 days after the plan is submitted. No contracts may be awarded under sub. (5) par. (e) until 30 days after the date the plan is submitted to the secretary of natural resources or until the date the executive director secretary receives the secretary's secretary of natural resource's comments or recommendations, whichever is earlier.

AB100-ASA1, s. 1727 Section 1727. 67.03 (1) (b) of the statutes is repealed and recreated to read:

AB100-ASA1,943,7 67.03 (1) (b) For any school district which offers no less than grades 1 to 12 and which at the time of incurring such debt is eligible to receive state aid under s. 121.08, 10% of such equalized value shall be permitted. Any school district about to incur indebtedness may apply to the state superintendent of public instruction for, and the state superintendent may issue, a certificate as to the eligibility of the school district to receive state aid under s. 121.08, which certificate shall be conclusive as to such eligibility for 30 days, but not beyond the next June 30.

AB100-ASA1, s. 1728 Section 1728. 69.03 (5) of the statutes is amended to read:

AB100-ASA1,943,17 69.03 (5) Under this subchapter, accept for registration, assign a date of acceptance and index and preserve original certificates of birth and death, original marriage documents and original divorce reports. Notwithstanding s. 69.24 (1) (e), the state registrar may transfer the paper original of a vital record to optical disc or electronic format in accordance with s. 16.61 (5) or to microfilm reproduction in accordance with s. 16.61 (6) and destroy the paper original of any vital record that is so converted. For the purposes of this subchapter, the electronic format version or microfilm reproduction version of the paper original of a vital record that has been transferred under this subsection shall serve as the original vital record.

AB100-ASA1, s. 1729 Section 1729. 69.03 (15) of the statutes is amended to read:

AB100-ASA1,943,22 69.03 (15) Periodically provide to each county designee child support agency under s. 59.53 (5) a list of names and, notwithstanding s. 69.20 (2) (a), addresses of registrants who reside in that county for whom no father's name has been inserted on the registrant's birth certificate within 6 months of birth.

AB100-ASA1, s. 1730 Section 1730. 69.14 (1) (cm) of the statutes is amended to read:

AB100-ASA1,944,7 69.14 (1) (cm) For a birth which occurs en route to or at a hospital, the filing party shall give the mother a copy of the pamphlet under s. 69.03 (14). If the child's parents are not married at the time of the child's birth, the filing party shall give the mother a copy of the form prescribed by the state registrar under s. 69.15 (3) (b) 3. If the mother provides a completed form to the filing party while she is a patient in the hospital and within 5 days after the birth, the filing party shall send the form directly to the state registrar. From the appropriation under s. 20.445 (3) (mc), the department of workforce development shall pay the filing party a financial incentive for correctly filing a form within 60 days after the child's birth.

AB100-ASA1, s. 1731 Section 1731. 69.15 (3) (b) 3. of the statutes, as affected by 1997 Wisconsin Act 3, is amended to read:

AB100-ASA1,944,19 69.15 (3) (b) 3. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity on a form prescribed by the state registrar and signed by both parents, along with the fee under s. 69.22, the state registrar shall insert the name of the father under subd. 1. The state registrar shall mark the certificate to show that the form is on file. The form shall be available to the department of workforce development or its designee a county child support agency under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any other person with a direct and tangible interest in the record. The state registrar shall include on the form for the acknowledgment a notice of the information in ss. 767.458 (1) (a) to (e) and 767.62.

AB100-ASA1, s. 1732 Section 1732. 69.20 (3) (b) 4. of the statutes is amended to read:

AB100-ASA1,944,23 69.20 (3) (b) 4. The information is from a birth certificate which indicates that the registrant has a congenital disability and is submitted to the department of education public instruction.

AB100-ASA1, s. 1733 Section 1733. 70.01 of the statutes is amended to read:

AB100-ASA1,945,11 70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 292.31 (8) (i), 292.41 (6) (d) or 292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.

AB100-ASA1, s. 2233g Section 2233g. 70.11 (4) of the statutes is amended to read:

AB100-ASA1,946,13 70.11 (4) Educational, religious and benevolent institutions; women's clubs; historical societies; fraternities; libraries. Property owned and used exclusively by educational institutions offering regular courses 6 months in the year; or by churches or religious, educational or benevolent associations, including benevolent nursing homes and retirement homes for the aged but not including an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3) or an organization that is issued a certificate of authority under ch. 618 and that offers a health maintenance organization or a limited service health organization and not including property owned by any nonstock, nonprofit corporation which services guaranteed student loans for others or on its own account, and also including property owned and used for housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers, whether or not contiguous to and a part of other property owned and used by such associations or churches; or by women's clubs; or by domestic, incorporated historical societies; or by domestic, incorporated, free public library associations; or by fraternal societies operating under the lodge system (except university, college and high school fraternities and sororities), but not exceeding 10 acres of land necessary for location and convenience of buildings while such property is not used for profit. Property owned by churches or religious associations necessary for location and convenience of buildings, used for educational purposes and not for profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre limitation. Property that is exempt from taxation under this subsection and is leased remains exempt from taxation only if, in addition to the requirements specified in the introductory phrase of this section, the lessee does not discriminate on the basis of race.

AB100-ASA1, s. 2233r Section 2233r. 70.11 (4g) of the statutes is created to read:

AB100-ASA1,946,20 70.11 (4g) Charitable retirement homes for the aged. Retirement homes for the aged if no part of the home's net earnings inures to the benefit of any shareholder, member, director or officer; if a substantial number of the residents pay fees that do not fully cover the costs of providing the housing and the services that they receive and if the home benefits a substantial number of persons who are legitimate objects of charity.

AB100-ASA1, s. 2233t Section 2233t. 70.11 (12) (title) and (a) of the statutes are amended to read:

AB100-ASA1,947,2 70.11 (12) (title) Scouts and boys' clubs of America Certain charitable organizations. (a) Property owned by units which are organized in this state of the following organizations: the Salvation Army, the Boy Scouts of America, the Boys' Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.

AB100-ASA1, s. 2234m Section 2234m. 70.119 (3) (d) of the statutes is amended to read:

AB100-ASA1,947,12 70.119 (3) (d) "Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1) and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38). " Municipal services" includes garbage and trash disposal and collection services not paid for under sub. (1) provided to state facilities and the facilities of the University of Wisconsin Hospitals and Clinics Authority, if the municipality provides the same services to all commercial properties in the municipality.

AB100-ASA1, s. 1734 Section 1734. 70.27 (5) of the statutes is amended to read:

AB100-ASA1,948,15 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication to public or private use, according to the records of the register of deeds, and whatever evidence that may be available to show the intent of the buyer and seller, in the chronological order of their conveyance or dedication, and set temporary monuments to show the results of such survey which shall be made permanent upon recording of the plat as provided for in this section. The map shall be at a scale of not more than 100 feet per inch, unless waived in writing by the department of commerce administration under s. 236.20 (2) (L). The owners of record of lands in the plat shall be notified by certified letter mailed to their last-known address, in order that they shall have opportunity to examine the map, view the temporary monuments, and make known any disagreement with the boundaries as shown by the temporary monuments. It is the duty of the surveyor making the plat to reconcile any discrepancies that may be revealed, so that the plat as certified to the governing body is in conformity with the records of the register of deeds as nearly as is practicable. When boundary lines between adjacent parcels, as evidenced on the ground, are mutually agreed to in writing by the owners of record, such lines shall be the true boundaries for all purposes thereafter, even though they may vary from the metes and bounds descriptions previously of record. Such written agreements shall be recorded in the office of the register of deeds. On every assessor's plat, as certified to the governing body, shall appear the volume, page and document number of the metes and bounds description of each parcel, as recorded in the office of the register of deeds, which shall be identified with the number by which such parcel is designated on the plat, except that lots which have been conveyed or otherwise acquired but upon which no deed is recorded in the office of register of deeds may be shown on an assessor's plat and when so shown shall contain a full metes and bounds description.

AB100-ASA1, s. 1735 Section 1735. 70.27 (8) of the statutes is amended to read:

AB100-ASA1,949,14 70.27 (8) Plat filed with governing body. Within 2 days after the assessor's plat is filed with the governing body, it shall be transmitted to the department of commerce administration by the clerk of the governing body which ordered the plat. The department of commerce administration shall review the plat within 30 days of its receipt. No such plat may be given final approval by the local governing body until the department of commerce administration has certified on the face of the original plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After the plat has been so certified the clerk shall promptly publish a class 3 notice thereof, under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the first publication. At any time within the 30-day period any person or public body having an interest in any lands affected by the plat may bring a suit to have the plat corrected. If no suit is brought within the 30-day period, the plat may be approved by the governing body, and filed for record. If a suit is brought, approval shall be withheld until the suit is decided. The plat shall then be revised in accordance with the decision if necessary, and, without rereferral to the department of commerce administration unless rereferral is ordered by the court. The plat may then be approved by the governing body and filed for record. When so filed the plat shall carry on its face the certificate of the clerk that all provisions of this section have been complied with. When recorded after approval by the governing body, the plat shall have the same effect for all purposes as if it were a land division plat made by the owners in full compliance with ch. 236. Before January 1 of each year, the register of deeds shall notify the town clerks of the recording of any assessors' plats made or amended during the preceding year, affecting lands in their towns.

AB100-ASA1, s. 1736 Section 1736. 70.375 (2) (b) of the statutes is amended to read:

AB100-ASA1,949,20 70.375 (2) (b) The secretary may promulgate any rules necessary to implement the tax under ss. 70.37 to 70.39 and 70.395 (1) (1e). In respect to mines not in operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and (15), 71.77, 71.78, 71.80 (6), 71.83 (1) (a) 1. and 2. and (b) 2. and (2) (a) 3. and (b) 1. and 71.85 (2) apply to the administration of this section.

AB100-ASA1, s. 1737 Section 1737 . 70.375 (6) of the statutes is amended to read:

AB100-ASA1,950,7 70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and thereafter, the The dollar amounts in sub. (5) and s. 70.395 (1), (1m) and (2) (d) 1m. and 5. a. and (2) (dg) shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100 and shall not be reduced below the amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt any changes in dollar amounts required under this subsection and incorporate them into the appropriate tax forms.

AB100-ASA1, s. 1738 Section 1738. 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and amended to read:

AB100-ASA1,950,14 70.395 (1e) Distribution. Fifteen days after the collection of the tax under ss. 70.38 to 70.39, the department of administration, upon certification of the department of revenue, shall transfer the amount collected as follows: in respect to mines not in operation on November 28, 1981, to the investment and local impact fund.

AB100-ASA1, s. 1739 Section 1739. 70.395 (1) (a) 1. of the statutes is repealed.

AB100-ASA1, s. 1740 Section 1740. 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and amended to read:

AB100-ASA1,950,21 70.395 (1) (title) Definition. In this paragraph, except as provided in subd. 3. section, "first-dollar payment" means an amount equal to $100,000 for each county, Native American community or municipality eligible to receive a payment under sub. (2) (d) 1., 2. or 2m adjusted as provided in s. 70.375 (6).

AB100-ASA1, s. 1741 Section 1741. 70.395 (1) (a) 3. of the statutes is repealed.

AB100-ASA1, s. 1742 Section 1742. 70.395 (1) (b) of the statutes is repealed.

AB100-ASA1, s. 1743 Section 1743. 70.395 (1) (c) of the statutes is repealed.

AB100-ASA1, s. 1744 Section 1744. 70.395 (1g) of the statutes is repealed.

AB100-ASA1, s. 1745 Section 1745. 70.395 (1m) of the statutes is repealed.

AB100-ASA1, s. 1746 Section 1746. 70.395 (2) (d) 1. of the statutes is amended to read:

AB100-ASA1,951,4 70.395 (2) (d) 1. To each county in which metalliferous minerals are extracted, the first-dollar payment under sub. (1) (a).

AB100-ASA1, s. 1747 Section 1747. 70.395 (2) (d) 2. of the statutes is amended to read:

AB100-ASA1,951,14 70.395 (2) (d) 2. To each city, town or village in which metalliferous minerals are extracted, the first-dollar payment under sub. (1) (a) minus any payment during that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2 contiguous municipalities and if at least 15% of the minable ore body is in each municipality, each qualifying municipality shall receive a full payment specified in this subdivision as if the ore body were located solely within that municipality. The department of revenue shall annually change the dollar amount specified in this subdivision as specified in s. 70.375 (6) except that the dollar amount may not be reduced below the dollar amount under this subdivision on November 28, 1981.

AB100-ASA1, s. 1748 Section 1748. 70.395 (2) (d) 4. a. of the statutes is amended to read:

AB100-ASA1,951,18 70.395 (2) (d) 4. a. To ensure an annual payment to each municipality under sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3 previous years to that municipality.

AB100-ASA1, s. 1749 Section 1749. 70.395 (2) (dg) of the statutes is amended to read:

AB100-ASA1,952,4 70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay to the department of revenue for deposit in the investment and local impact fund, as a construction fee, an amount sufficient to make the construction period payments under par. (d) 5. in respect to that site. Any person paying a construction fee under this paragraph may credit against taxes due under s. 70.375 an amount equal to the payments that the taxpayer has made under this paragraph, provided that the credit does not reduce the taxpayer's liability under s. 70.375 below the amount needed to make the first-dollar payments as defined under sub. (1) (a) 2. under subds. 1., 2. and 2m. for that year in respect to the taxpayer's mine. Any amount not creditable because of that limitation in any year may be carried forward.

AB100-ASA1, s. 1750 Section 1750. 70.395 (2) (g) (intro.) of the statutes is amended to read:

AB100-ASA1,952,8 70.395 (2) (g) (intro.) The board may distribute the revenues received under subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for the following purposes, as the board determines necessary:

AB100-ASA1, s. 1751 Section 1751. 71.01 (1m) of the statutes is created to read:

AB100-ASA1,952,10 71.01 (1m) "Department" means the department of revenue.

AB100-ASA1, s. 1752 Section 1752. 71.01 (5g) of the statutes is created to read:

AB100-ASA1,952,15 71.01 (5g) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100-ASA1, s. 2254b Section 2254b. 71.01 (6) (d) of the statutes is repealed.

AB100-ASA1, s. 2254c Section 2254c. 71.01 (6) (e) of the statutes is amended to read:

AB100-ASA1,953,10 71.01 (6) (e) For taxable years that begin after December 31, 1989, and before January 1, 1991, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1989, and as amended by P.L. 101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188. 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, 1989, do not apply to this paragraph with respect to taxable years beginning after December 31, 1989, and before January 1, 1991, except that changes to the internal revenue code made by P.L. 101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes that indirectly affect the federal internal revenue code made by P.L. 101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1, s. 2254d Section 2254d. 71.01 (6) (f) of the statutes is amended to read:

AB100-ASA1,954,4 71.01 (6) (f) For taxable years that begin after December 31, 1990, and before January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1990. and as amended by P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, P.L. 102-486 and , P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188. 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, 1990, do not apply to this paragraph with respect to taxable years beginning after December 31, 1990, and before January 1, 1992, except that changes to the internal revenue code made by P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes that indirectly affect the federal internal revenue code made by P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1, s. 2254e Section 2254e. 71.01 (6) (g) of the statutes is amended to read:

AB100-ASA1,955,2 71.01 (6) (g) For taxable years that begin after December 31, 1991, and before January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1991, excluding sections 103, 104 and 110 of P.L. 102-227, and as amended by P.L. 102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and P.L. 104-188, excluding section 1311 of P.L. 104-188. 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, 1991, do not apply to this paragraph with respect to taxable years beginning after December 31, 1991, and before January 1, 1993, except that changes to the internal revenue code made by P.L. 102-318, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 102-318, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1, s. 2254f Section 2254f. 71.01 (6) (h) of the statutes is amended to read:

AB100-ASA1,955,24 71.01 (6) (h) For taxable years that begin after December 31, 1992, and before January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1992, excluding sections 103, 104 and 110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and, P.L. 103-465 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and P.L. 104-188, excluding section 1311 of P.L. 104-188. The internal revenue code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal internal revenue code enacted after December 31, 1992, do not apply to this paragraph with respect to taxable years beginning after December 31, 1992, and before January 1, 1994, except that changes to the internal revenue code made by P.L. 103-66 and, P.L. 103-465 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 103-66 and , P.L. 103-465 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1, s. 2254g Section 2254g. 71.01 (6) (i) of the statutes is amended to read:

AB100-ASA1,957,2 71.01 (6) (i) For taxable years that begin after December 31, 1993, and before January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1993, excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66 and as amended by P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193. The internal revenue code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal internal revenue code enacted after December 31, 1993, do not apply to this paragraph with respect to taxable years beginning after December 31, 1993, and before January 1, 1995, except that changes to the internal revenue code made by P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 103-276 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193, apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1, s. 2254h Section 2254h. 71.01 (6) (j) of the statutes is amended to read:

AB100-ASA1,958,2 71.01 (6) (j) For taxable years that begin after December 31, 1994, and before January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and as amended by P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193. The internal revenue code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal internal revenue code enacted after December 31, 1994, do not apply to this paragraph with respect to taxable years beginning after December 31, 1994, and before January 1, 1996, except that changes to the internal revenue code made by P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1, s. 2254i Section 2254i. 71.01 (6) (k) of the statutes is amended to read:

AB100-ASA1,959,2 71.01 (6) (k) For taxable years that begin after December 31, 1995, and before January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1995, excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and as amended by P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, 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 and, P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193. 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, 1995, do not apply to this paragraph with respect to taxable years beginning after December 31, 1995, and before January 1, 1997, except that changes to the internal revenue code made by P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1, s. 2254j Section 2254j. 71.01 (6) (L) of the statutes is created to read:

AB100-ASA1,959,19 71.01 (6) (L) For taxable years that begin after December 31, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code" means the federal internal revenue code as amended to December 31, 1996, 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 and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, 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. 104-117, 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 and P.L. 104-193. 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, 1996, do not apply to this paragraph with respect to taxable years beginning after December 31, 1996.

AB100-ASA1, s. 2254k Section 2254k. 71.01 (7r) of the statutes is amended to read:

AB100-ASA1,960,3 71.01 (7r) Notwithstanding sub. (6), for purposes of computing amortization or depreciation, "internal revenue code" means either the federal internal revenue code as amended to December 31, 1995 1996, or the federal internal revenue code in effect for the taxable year for which the return is filed, except that property that, under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year 1986 under the internal revenue code as amended to December 31, 1980, shall continue to be depreciated under the internal revenue code as amended to December 31, 1980.

AB100-ASA1, s. 1753 Section 1753. 71.01 (8r) of the statutes is created to read:

AB100-ASA1,960,8 71.01 (8r) "Pay", in regard to submissions to or for the department, means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100-ASA1, s. 1754 Section 1754. 71.01 (9c) of the statutes is created to read:

AB100-ASA1,960,11 71.01 (9c) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100-ASA1, s. 2256m Section 2256m. 71.01 (15) of the statutes is repealed.

AB100-ASA1, s. 1755 Section 1755. 71.02 (1) of the statutes is amended to read:

AB100-ASA1,961,9 71.02 (1) For the purpose of raising revenue for the state and the counties, cities, villages and towns, there shall be assessed, levied, collected and paid a tax on all net incomes of individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every natural person residing within the state or by his or her personal representative in case of death, and trusts administered within the state; by every nonresident natural person and trust of this state, upon such income as is derived from property located or business transacted within the state including, but not limited by enumeration, income derived from a limited partner's distributive share of partnership income, income derived from a limited liability company member's distributive share of limited liability company income, the state lottery under ch. 565, any multistate multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department and pari-mutuel wager winnings or purses under ch. 562, and also by every nonresident natural person upon such income as is derived from the performance of personal services within the state, except as exempted under s. 71.05 (1) to (3). Every natural person domiciled in the state shall be deemed to be residing within the state for the purposes of determining liability for income taxes and surtaxes. A single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code is disregarded as a separate entity under this chapter, and its owner is subject to the tax on the entity's income.

AB100-ASA1, s. 1756 Section 1756. 71.04 (1) (a) of the statutes is amended to read:

AB100-ASA1,962,12 71.04 (1) (a) All income or loss of resident individuals and resident estates and trusts shall follow the residence of the individual, estate or trust. Income or loss of nonresident individuals and nonresident estates and trusts from business, not requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the business from which derived. All items of income, loss and deductions of nonresident individuals and nonresident estates and trusts derived from a tax-option corporation not requiring apportionment under sub. (9) shall follow the situs of the business of the corporation from which derived. Income or loss of nonresident individuals and nonresident estates and trusts derived from rentals and royalties from real estate or tangible personal property, or from the operation of any farm, mine or quarry, or from the sale of real property or tangible personal property shall follow the situs of the property from which derived. Income from personal services of nonresident individuals, including income from professions, shall follow the situs of the services. A nonresident limited partner's distributive share of partnership income shall follow the situs of the business. A nonresident limited liability company member's distributive share of limited liability company income shall follow the situs of the business. Income of nonresident individuals, estates and trusts from the state lottery under ch. 565 is taxable by this state. Income of nonresident individuals, estates and trusts from any multistate multijurisdictional lottery under ch. 565 is taxable by this state, but only if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department. Income of nonresident individuals, nonresident trusts and nonresident estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state. All other income or loss of nonresident individuals and nonresident estates and trusts, including income or loss derived from land contracts, mortgages, stocks, bonds and securities or from the sale of similar intangible personal property, shall follow the residence of such persons, except as provided in par. (b) and sub. (9).

AB100-ASA1, s. 2260m Section 2260m. 71.05 (6) (intro.) of the statutes is amended to read:

AB100-ASA1,962,15 71.05 (6) Modifications and transitional adjustments. (intro.) Some of the modifications referred to in s. 71.01 (13), and (14) and (15) are:

AB100-ASA1, s. 1757 Section 1757. 71.05 (6) (a) 15. of the statutes is amended to read:

AB100-ASA1,962,21 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) and, (2ds) , (2dx) and (3s) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).

AB100-ASA1, s. 2261am Section 2261am. 71.05 (6) (a) 19. of the statutes is repealed.