AB100-ASA1, s. 2234m 3Section 2234m. 70.119 (3) (d) of the statutes is amended to read:
AB100-ASA1,947,124 70.119 (3) (d) "Municipal services" means police and fire protection, garbage
5and trash disposal and collection not paid for under sub. (1)
and, subject to approval
6by the committee, any other direct general government service provided by
7municipalities to state facilities and facilities of the University of Wisconsin
8Hospitals and Clinics Authority described in s. 70.11 (38). " Municipal services"
9includes garbage and trash disposal and collection services not paid for under sub.
10(1) provided to state facilities and the facilities of the University of Wisconsin
11Hospitals and Clinics Authority, if the municipality provides the same services to all
12commercial properties in the municipality.
AB100-ASA1, s. 1734 13Section 1734. 70.27 (5) of the statutes is amended to read:
AB100-ASA1,948,1514 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey
15and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication
16to public or private use, according to the records of the register of deeds, and
17whatever evidence that may be available to show the intent of the buyer and seller,
18in the chronological order of their conveyance or dedication, and set temporary
19monuments to show the results of such survey which shall be made permanent upon
20recording of the plat as provided for in this section. The map shall be at a scale of
21not more than 100 feet per inch, unless waived in writing by the department of
22commerce administration under s. 236.20 (2) (L). The owners of record of lands in
23the plat shall be notified by certified letter mailed to their last-known address, in
24order that they shall have opportunity to examine the map, view the temporary
25monuments, and make known any disagreement with the boundaries as shown by

1the temporary monuments. It is the duty of the surveyor making the plat to reconcile
2any discrepancies that may be revealed, so that the plat as certified to the governing
3body is in conformity with the records of the register of deeds as nearly as is
4practicable. When boundary lines between adjacent parcels, as evidenced on the
5ground, are mutually agreed to in writing by the owners of record, such lines shall
6be the true boundaries for all purposes thereafter, even though they may vary from
7the metes and bounds descriptions previously of record. Such written agreements
8shall be recorded in the office of the register of deeds. On every assessor's plat, as
9certified to the governing body, shall appear the volume, page and document number
10of the metes and bounds description of each parcel, as recorded in the office of the
11register of deeds, which shall be identified with the number by which such parcel is
12designated on the plat, except that lots which have been conveyed or otherwise
13acquired but upon which no deed is recorded in the office of register of deeds may be
14shown on an assessor's plat and when so shown shall contain a full metes and bounds
15description.
AB100-ASA1, s. 1735 16Section 1735. 70.27 (8) of the statutes is amended to read:
AB100-ASA1,949,1417 70.27 (8) Plat filed with governing body. Within 2 days after the assessor's
18plat is filed with the governing body, it shall be transmitted to the department of
19commerce administration by the clerk of the governing body which ordered the plat.
20The department of commerce administration shall review the plat within 30 days of
21its receipt. No such plat may be given final approval by the local governing body until
22the department of commerce administration has certified on the face of the original
23plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After
24the plat has been so certified the clerk shall promptly publish a class 3 notice thereof,
25under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the

1first publication. At any time within the 30-day period any person or public body
2having an interest in any lands affected by the plat may bring a suit to have the plat
3corrected. If no suit is brought within the 30-day period, the plat may be approved
4by the governing body, and filed for record. If a suit is brought, approval shall be
5withheld until the suit is decided. The plat shall then be revised in accordance with
6the decision if necessary, and, without rereferral to the department of commerce
7administration unless rereferral is ordered by the court. The plat may then be
8approved by the governing body and filed for record. When so filed the plat shall
9carry on its face the certificate of the clerk that all provisions of this section have been
10complied with. When recorded after approval by the governing body, the plat shall
11have the same effect for all purposes as if it were a land division plat made by the
12owners in full compliance with ch. 236. Before January 1 of each year, the register
13of deeds shall notify the town clerks of the recording of any assessors' plats made or
14amended during the preceding year, affecting lands in their towns.
AB100-ASA1, s. 1736 15Section 1736. 70.375 (2) (b) of the statutes is amended to read:
AB100-ASA1,949,2016 70.375 (2) (b) The secretary may promulgate any rules necessary to implement
17the tax under ss. 70.37 to 70.39 and 70.395 (1) (1e). In respect to mines not in
18operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and
19(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.
20and 71.85 (2) apply to the administration of this section.
AB100-ASA1, s. 1737 21Section 1737 . 70.375 (6) of the statutes is amended to read:
AB100-ASA1,950,722 70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and
23thereafter, the
The dollar amounts in sub. (5) and s. 70.395 (1), (1m) and (2) (d) 1m.
24and 5. a. and (2) (dg) shall be changed to reflect the percentage change between the
25gross national product deflator for June of the current year and the gross national

1product deflator for June of the previous year, as determined by the U.S. department
2of commerce as of December 30 of the year for which the taxes are due, except that
3no annual increase may be more than 10%. The revised amounts shall be rounded
4to the nearest whole number divisible by 100 and shall not be reduced below the
5amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt
6any changes in dollar amounts required under this subsection and incorporate them
7into the appropriate tax forms.
AB100-ASA1, s. 1738 8Section 1738. 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and
9amended to read:
AB100-ASA1,950,1410 70.395 (1e) Distribution. Fifteen days after the collection of the tax under ss.
1170.38 to 70.39, the department of administration, upon certification of the
12department of revenue, shall transfer the amount collected as follows: in respect to
13mines not in operation on November 28, 1981, to the investment and local impact
14fund.
AB100-ASA1, s. 1739 15Section 1739. 70.395 (1) (a) 1. of the statutes is repealed.
AB100-ASA1, s. 1740 16Section 1740. 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and
17amended to read:
AB100-ASA1,950,2118 70.395 (1) (title) Definition. In this paragraph, except as provided in subd. 3.
19section, "first-dollar payment" means an amount equal to $100,000 for each county,
20Native American community or municipality eligible to receive a payment under
21sub. (2) (d) 1., 2. or 2m
adjusted as provided in s. 70.375 (6).
AB100-ASA1, s. 1741 22Section 1741. 70.395 (1) (a) 3. of the statutes is repealed.
AB100-ASA1, s. 1742 23Section 1742. 70.395 (1) (b) of the statutes is repealed.
AB100-ASA1, s. 1743 24Section 1743. 70.395 (1) (c) of the statutes is repealed.
AB100-ASA1, s. 1744 25Section 1744. 70.395 (1g) of the statutes is repealed.
AB100-ASA1, s. 1745
1Section 1745. 70.395 (1m) of the statutes is repealed.
AB100-ASA1, s. 1746 2Section 1746. 70.395 (2) (d) 1. of the statutes is amended to read:
AB100-ASA1,951,43 70.395 (2) (d) 1. To each county in which metalliferous minerals are extracted,
4the first-dollar payment under sub. (1) (a).
AB100-ASA1, s. 1747 5Section 1747. 70.395 (2) (d) 2. of the statutes is amended to read:
AB100-ASA1,951,146 70.395 (2) (d) 2. To each city, town or village in which metalliferous minerals
7are extracted, the first-dollar payment under sub. (1) (a) minus any payment during
8that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2
9contiguous municipalities and if at least 15% of the minable ore body is in each
10municipality, each qualifying municipality shall receive a full payment specified in
11this subdivision as if the ore body were located solely within that municipality. The
12department of revenue shall annually change the dollar amount specified in this
13subdivision as specified in s. 70.375 (6) except that the dollar amount may not be
14reduced below the dollar amount under this subdivision on November 28, 1981.
AB100-ASA1, s. 1748 15Section 1748. 70.395 (2) (d) 4. a. of the statutes is amended to read:
AB100-ASA1,951,1816 70.395 (2) (d) 4. a. To ensure an annual payment to each municipality under
17sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3
18previous years to that municipality.
AB100-ASA1, s. 1749 19Section 1749. 70.395 (2) (dg) of the statutes is amended to read:
AB100-ASA1,952,420 70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay
21to the department of revenue for deposit in the investment and local impact fund, as
22a construction fee, an amount sufficient to make the construction period payments
23under par. (d) 5. in respect to that site. Any person paying a construction fee under
24this paragraph may credit against taxes due under s. 70.375 an amount equal to the
25payments that the taxpayer has made under this paragraph, provided that the credit

1does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
2make the first-dollar payments as defined under sub. (1) (a) 2. under subds. 1., 2. and
32m.
for that year in respect to the taxpayer's mine. Any amount not creditable
4because of that limitation in any year may be carried forward.
AB100-ASA1, s. 1750 5Section 1750. 70.395 (2) (g) (intro.) of the statutes is amended to read:
AB100-ASA1,952,86 70.395 (2) (g) (intro.) The board may distribute the revenues received under
7subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for
8the following purposes, as the board determines necessary:
AB100-ASA1, s. 1751 9Section 1751. 71.01 (1m) of the statutes is created to read:
AB100-ASA1,952,1010 71.01 (1m) "Department" means the department of revenue.
AB100-ASA1, s. 1752 11Section 1752. 71.01 (5g) of the statutes is created to read:
AB100-ASA1,952,1512 71.01 (5g) "File" means mail or deliver a document that the department
13prescribes to the department or, if the department prescribes another method of
14submitting or another destination, use that other method or submit to that other
15destination.
AB100-ASA1, s. 2254b 16Section 2254b. 71.01 (6) (d) of the statutes is repealed.
AB100-ASA1, s. 2254c 17Section 2254c. 71.01 (6) (e) of the statutes is amended to read:
AB100-ASA1,953,1018 71.01 (6) (e) For taxable years that begin after December 31, 1989, and before
19January 1, 1991, for natural persons and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds, "internal revenue code" means the federal
21internal revenue code as amended to December 31, 1989, and as amended by P.L.
22101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding
23section 1311 of P.L. 104-188,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
24P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
25P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section

11311 of P.L. 104-188
. The internal revenue code applies for Wisconsin purposes at
2the same time as for federal purposes. Amendments to the federal internal revenue
3code enacted after December 31, 1989, do not apply to this paragraph with respect
4to taxable years beginning after December 31, 1989, and before January 1, 1991,
5except that changes to the internal revenue code made by P.L. 101-280, P.L. 101-508,
6P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L.
7104-188,
and changes that indirectly affect the federal internal revenue code made
8by P.L. 101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188,
9excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the same
10time as for federal purposes.
AB100-ASA1, s. 2254d 11Section 2254d. 71.01 (6) (f) of the statutes is amended to read:
AB100-ASA1,954,412 71.01 (6) (f) For taxable years that begin after December 31, 1990, and before
13January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear
14decommissioning trust or reserve funds, "internal revenue code" means the federal
15internal revenue code as amended to December 31, 1990. and as amended by P.L.
16102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding
17section 1311 of P.L. 104-188,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
18P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
19P.L. 101-508, P.L. 102-90, P.L. 102-227, P.L. 102-486 and , P.L. 103-66 and P.L.
20104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal internal revenue code enacted after December 31, 1990, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1990, and
24before January 1, 1992, except that changes to the internal revenue code made by
25P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188,

1excluding section 1311 of P.L. 104-188,
and changes that indirectly affect the federal
2internal revenue code made by P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L.
3103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
4purposes at the same time as for federal purposes.
AB100-ASA1, s. 2254e 5Section 2254e. 71.01 (6) (g) of the statutes is amended to read:
AB100-ASA1,955,26 71.01 (6) (g) For taxable years that begin after December 31, 1991, and before
7January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, "internal revenue code" means the federal
9internal revenue code as amended to December 31, 1991, excluding sections 103, 104
10and 110 of P.L. 102-227, and as amended by P.L. 102-318, P.L. 102-486 and, P.L.
11103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and
12P.L. 104-188, excluding section 1311 of P.L. 104-188,
and as indirectly affected by
13P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
14P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding
15sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L.
16103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and
17P.L. 104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal internal revenue code enacted after December 31, 1991,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1991, and before January 1, 1993, except that changes to the internal
22revenue code made by P.L. 102-318, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188,
23excluding section 1311 of P.L. 104-188,
and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L. 102-318, P.L. 102-486 and,

1P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for
2Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1, s. 2254f 3Section 2254f. 71.01 (6) (h) of the statutes is amended to read:
AB100-ASA1,955,244 71.01 (6) (h) For taxable years that begin after December 31, 1992, and before
5January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "internal revenue code" means the federal
7internal revenue code as amended to December 31, 1992, excluding sections 103, 104
8and 110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101
9(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and, P.L. 103-465
10and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected
11by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
12P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding
13sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L.
14103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203
15of P.L. 103-66, and P.L. 104-188, excluding section 1311 of P.L. 104-188. The
16internal revenue code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the federal internal revenue code enacted after December
1831, 1992, do not apply to this paragraph with respect to taxable years beginning after
19December 31, 1992, and before January 1, 1994, except that changes to the internal
20revenue code made by P.L. 103-66 and, P.L. 103-465 and P.L. 104-188, excluding
21section 1311 of P.L. 104-188,
and changes that indirectly affect the provisions
22applicable to this subchapter made by P.L. 103-66 and , P.L. 103-465 and P.L.
23104-188, excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the
24same time as for federal purposes.
AB100-ASA1, s. 2254g 25Section 2254g. 71.01 (6) (i) of the statutes is amended to read:
AB100-ASA1,957,2
171.01 (6) (i) For taxable years that begin after December 31, 1993, and before
2January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "internal revenue code" means the federal
4internal revenue code as amended to December 31, 1993, excluding sections 103, 104
5and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
6and 13215 of P.L. 103-66 and as amended by P.L. 103-296, P.L. 103-337, P.L.
7103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
8section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and as indirectly
9affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
10101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227,
11excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
12103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215
13of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding
14section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
15104-191 and P.L. 104-193
. The internal revenue code applies for Wisconsin
16purposes at the same time as for federal purposes. Amendments to the federal
17internal revenue code enacted after December 31, 1993, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 1993, and
19before January 1, 1995, except that changes to the internal revenue code made by
20P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L.
21104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L.
22104-193
and changes that indirectly affect the provisions applicable to this
23subchapter made by P.L. 103-276 103-296, P.L. 103-337, P.L. 103-465 and, P.L.
24104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.

1104-188, P.L. 104-191 and P.L. 104-193,
apply for Wisconsin purposes at the same
2time as for federal purposes.
AB100-ASA1, s. 2254h 3Section 2254h. 71.01 (6) (j) of the statutes is amended to read:
AB100-ASA1,958,24 71.01 (6) (j) For taxable years that begin after December 31, 1994, and before
5January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "internal revenue code" means the federal
7internal revenue code as amended to December 31, 1994, excluding sections 103, 104
8and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
9(d) of P.L. 103-66, and as amended by P.L. 104-7 and, P.L. 104-117, P.L. 104-188,
10excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L.
11104-193
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
12101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
13102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L.
14102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13113, 13150 (d), 13171
15(d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465,
16P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and
171605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal revenue code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal internal revenue code enacted after December 31, 1994,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1994, and before January 1, 1996, except that changes to the internal
22revenue code made by P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections
231202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and
24changes that indirectly affect the provisions applicable to this subchapter made by
25P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and

11605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
apply for Wisconsin purposes
2at the same time as for federal purposes.
AB100-ASA1, s. 2254i 3Section 2254i. 71.01 (6) (k) of the statutes is amended to read:
AB100-ASA1,959,24 71.01 (6) (k) For taxable years that begin after December 31, 1995, and before
5January 1, 1997,
for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "internal revenue code" means the federal
7internal revenue code as amended to December 31, 1995, excluding sections 103, 104
8and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
9(d) of P.L. 103-66, and as amended by P.L. 104-117, P.L. 104-188, excluding sections
101123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
, and
11as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
12101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
13102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
14102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1513203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7 and,
16P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
17P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal revenue code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal internal revenue code enacted after December 31, 1995, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1995, and
21before January 1, 1997,
except that changes to the internal revenue code made by
22P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
23P.L. 104-188, P.L. 104-191 and P.L. 104-193
and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L. 104-117, P.L. 104-188,

1excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and
2P.L. 104-193
apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1, s. 2254j 3Section 2254j. 71.01 (6) (L) of the statutes is created to read:
AB100-ASA1,959,194 71.01 (6) (L) For taxable years that begin after December 31, 1996, for natural
5persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, "internal revenue code" means the federal internal revenue code as
7amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L. 102-227,
8sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and sections
91123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as indirectly
10affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
11101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227,
12excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
14103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L.
15104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
16104-188, P.L. 104-191 and P.L. 104-193. The internal revenue code applies for
17Wisconsin purposes at the same time as for federal purposes. Amendments to the
18federal internal revenue code enacted after December 31, 1996, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 1996.
AB100-ASA1, s. 2254k 20Section 2254k. 71.01 (7r) of the statutes is amended to read:
AB100-ASA1,960,321 71.01 (7r) Notwithstanding sub. (6), for purposes of computing amortization
22or depreciation, "internal revenue code" means either the federal internal revenue
23code as amended to December 31, 1995 1996, or the federal internal revenue code in
24effect for the taxable year for which the return is filed, except that property that,
25under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year

11986 under the internal revenue code as amended to December 31, 1980, shall
2continue to be depreciated under the internal revenue code as amended to
3December 31, 1980.
AB100-ASA1, s. 1753 4Section 1753. 71.01 (8r) of the statutes is created to read:
AB100-ASA1,960,85 71.01 (8r) "Pay", in regard to submissions to or for the department, means mail
6or deliver funds to the department or, if the department prescribes another method
7of submitting or another destination, use that other method or submit to that other
8destination.
AB100-ASA1, s. 1754 9Section 1754. 71.01 (9c) of the statutes is created to read:
AB100-ASA1,960,1110 71.01 (9c) "Sign" means write one's signature or, if the department prescribes
11another method of authenticating, use that other method.
AB100-ASA1, s. 2256m 12Section 2256m. 71.01 (15) of the statutes is repealed.
AB100-ASA1, s. 1755 13Section 1755. 71.02 (1) of the statutes is amended to read:
AB100-ASA1,961,914 71.02 (1) For the purpose of raising revenue for the state and the counties,
15cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
16all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
18natural person residing within the state or by his or her personal representative in
19case of death, and trusts administered within the state; by every nonresident natural
20person and trust of this state, upon such income as is derived from property located
21or business transacted within the state including, but not limited by enumeration,
22income derived from a limited partner's distributive share of partnership income,
23income derived from a limited liability company member's distributive share of
24limited liability company income, the state lottery under ch. 565, any multistate
25multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share

1was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from
2the department and pari-mutuel wager winnings or purses under ch. 562, and also
3by every nonresident natural person upon such income as is derived from the
4performance of personal services within the state, except as exempted under s. 71.05
5(1) to (3). Every natural person domiciled in the state shall be deemed to be residing
6within the state for the purposes of determining liability for income taxes and
7surtaxes. A single-owner entity that is disregarded as a separate entity under
8section 7701 of the Internal Revenue Code is disregarded as a separate entity under
9this chapter, and its owner is subject to the tax on the entity's income.
AB100-ASA1, s. 1756 10Section 1756. 71.04 (1) (a) of the statutes is amended to read:
AB100-ASA1,962,1211 71.04 (1) (a) All income or loss of resident individuals and resident estates and
12trusts shall follow the residence of the individual, estate or trust. Income or loss of
13nonresident individuals and nonresident estates and trusts from business, not
14requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
15business from which derived. All items of income, loss and deductions of nonresident
16individuals and nonresident estates and trusts derived from a tax-option
17corporation not requiring apportionment under sub. (9) shall follow the situs of the
18business of the corporation from which derived. Income or loss of nonresident
19individuals and nonresident estates and trusts derived from rentals and royalties
20from real estate or tangible personal property, or from the operation of any farm,
21mine or quarry, or from the sale of real property or tangible personal property shall
22follow the situs of the property from which derived. Income from personal services
23of nonresident individuals, including income from professions, shall follow the situs
24of the services. A nonresident limited partner's distributive share of partnership
25income shall follow the situs of the business. A nonresident limited liability company

1member's distributive share of limited liability company income shall follow the situs
2of the business. Income of nonresident individuals, estates and trusts from the state
3lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
4estates and trusts from any multistate multijurisdictional lottery under ch. 565 is
5taxable by this state, but only if the winning lottery ticket or lottery share was
6purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the
7department. Income of nonresident individuals, nonresident trusts and nonresident
8estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
9All other income or loss of nonresident individuals and nonresident estates and
10trusts, including income or loss derived from land contracts, mortgages, stocks,
11bonds and securities or from the sale of similar intangible personal property, shall
12follow the residence of such persons, except as provided in par. (b) and sub. (9).
AB100-ASA1, s. 2260m 13Section 2260m. 71.05 (6) (intro.) of the statutes is amended to read:
AB100-ASA1,962,1514 71.05 (6)Modifications and transitional adjustments. (intro.) Some of the
15modifications referred to in s. 71.01 (13), and (14) and (15) are:
AB100-ASA1, s. 1757 16Section 1757. 71.05 (6) (a) 15. of the statutes is amended to read:
AB100-ASA1,962,2117 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
18(2di), (2dj), (2dL), (2dr) and, (2ds) , (2dx) and (3s) and not passed through by a
19partnership, limited liability company or tax-option corporation that has added that
20amount to the partnership's, company's or tax-option corporation's income under s.
2171.21 (4) or 71.34 (1) (g).
AB100-ASA1, s. 2261am 22Section 2261am. 71.05 (6) (a) 19. of the statutes is repealed.
AB100-ASA1, s. 2261b 23Section 2261b. 71.05 (6) (b) 24. of the statutes is repealed.
AB100-ASA1, s. 2261c 24Section 2261c. 71.05 (6) (b) 25. of the statutes is created to read:
AB100-ASA1,963,8
171.05 (6) (b) 25. All gains that are not excluded from taxation under subd. 9.,
2on business assets or on assets used in farming, including shares in a corporation or
3trust that meets the standards under s. 182.001 (1), or both, held more than one year,
4that are sold or otherwise disposed of to persons who are related to the seller or
5transferor by blood, marriage or adoption within the 3rd degree of kinship as that
6term is used in s. 852.03 (2), as computed under the Internal Revenue Code, not
7including amounts treated as ordinary income for federal income tax purposes
8because of the recapture of depreciation or any other reason.
AB100-ASA1, s. 2261d 9Section 2261d. 71.05 (6) (b) 26. of the statutes is created to read:
AB100-ASA1,963,1210 71.05 (6) (b) 26. For taxable years beginning on or after January 1, 1998, an
11amount paid by a person for a long-term care insurance policy for the person and his
12or her spouse, calculated as follows:
AB100-ASA1,963,2113 a. One hundred percent of the amount paid by the person for a long-term care
14insurance policy. In this subdivision, "long-term care insurance policy" means a
15disability insurance policy or certificate advertised, marketed, offered or designed
16primarily to provide coverage for care that is provided in the insured person's home
17or in institutional and community-based settings and that is convalescent or
18custodial care or care for a chronic condition or terminal illness; the term does not
19include a medicare supplement policy or medicare replacement policy or a continuing
20care contract, as defined in s. 647.01 (2). "Long-term care insurance policy" applies
21to a policy that covers the person and his or her spouse.
AB100-ASA1,963,2422 b. From the amount calculated under subd. 26. a., subtract the amounts
23deducted from gross income for a long-term care insurance policy in the calculation
24of federal adjusted gross income.
AB100-ASA1,964,5
1c. For a person who is a nonresident or a part-year resident of this state, modify
2the amount calculated under subd. 26. b. by multiplying the amount by a fraction the
3numerator of which is the person's wages, unearned income and net earnings from
4a trade or business that are taxable by this state and the denominator of which is the
5person's total wages, unearned income and net earnings from a trade or business.
AB100-ASA1,964,86 d. Reduce the amount calculated under subd. 26. b. or c. to the person's
7aggregate wages, unearned income and net earnings from a trade or business that
8are taxable by this state.
AB100-ASA1, s. 2261f 9Section 2261f. 71.06 (2s) of the statutes is created to read:
AB100-ASA1,964,2210 71.06 (2s) Nonresidents and part-year residents. For taxable years
11beginning after December 31, 1996, with respect to nonresident individuals,
12including individuals changing their domicile into or from this state, the tax brackets
13under subs. (1) and (2) shall be multiplied by a fraction, the numerator of which is
14Wisconsin adjusted gross income and the denominator of which is federal adjusted
15gross income. In this subsection, for married persons filing separately "adjusted
16gross income" means the separate adjusted gross income of each spouse, and for
17married persons filing jointly "adjusted gross income" means the total adjusted gross
18income of both spouses. If an individual and that individual's spouse are not both
19domiciled in this state during the entire taxable year, the tax brackets under subs.
20(1) and (2) on a joint return shall be multiplied by a fraction, the numerator of which
21is their joint Wisconsin adjusted gross income and the denominator of which is their
22joint federal adjusted gross income.
AB100-ASA1, s. 2261h 23Section 2261h. 71.07 (2dd) (e) of the statutes is created to read:
AB100-ASA1,965,224 71.07 (2dd) (e) No credit may be claimed under this subsection for taxable
25years that begin on January 1, 1998, or thereafter. Credits under this subsection for

1taxable years that begin before January 1, 1998, may be carried forward to taxable
2years that begin on January 1, 1998, or thereafter.
AB100-ASA1, s. 2261j 3Section 2261j. 71.07 (2de) (d) of the statutes is created to read:
AB100-ASA1,965,74 71.07 (2de) (d) No credit may be claimed under this subsection for taxable
5years that begin on January 1, 1998, or thereafter. Credits under this subsection for
6taxable years that begin before January 1, 1998, may be carried forward to taxable
7years that begin on January 1, 1998, or thereafter.
AB100-ASA1, s. 2261k 8Section 2261k. 71.07 (2di) (i) of the statutes is created to read:
AB100-ASA1,965,129 71.07 (2di) (i) No credit may be claimed under this subsection for taxable years
10that begin on January 1, 1998, or thereafter. Credits under this subsection for
11taxable years that begin before January 1, 1998, may be carried forward to taxable
12years that begin on January 1, 1998, or thereafter.
AB100-ASA1, s. 2261m 13Section 2261m. 71.07 (2dj) (i) of the statutes is created to read:
AB100-ASA1,965,1714 71.07 (2dj) (i) No credit may be claimed under this subsection for taxable years
15that begin on January 1, 1998, or thereafter. Credits under this subsection for
16taxable years that begin before January 1, 1998, may be carried forward to taxable
17years that begin on January 1, 1998, or thereafter.
AB100-ASA1, s. 2261p 18Section 2261p. 71.07 (2dL) (h) of the statutes is created to read:
AB100-ASA1,965,2219 71.07 (2dL) (h) No credit may be claimed under this subsection for taxable
20years that begin on January 1, 1998, or thereafter. Credits under this subsection for
21taxable years that begin before January 1, 1998, may be carried forward to taxable
22years that begin on January 1, 1998, or thereafter.
AB100-ASA1, s. 2261q 23Section 2261q. 71.07 (2dr) (a) of the statutes is amended to read:
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