AB100-ASA1,975,42
71.07
(8) (a) 1. If the taxpayer is an individual, the taxpayer files an individual
3return, and has adjusted gross income of less than $30,000 in the year to which the
4claim relates, $25.
AB100-ASA1,975,85
2. If the taxpayer is an individual, the taxpayer files an individual return, and
6has adjusted gross income of at least $30,000 but less than $31,000 in the year to
7which the claim relates, the amount obtained by subtracting from $25 2.5% of the
8amount by which the taxpayer's adjusted gross income exceeds $30,000.
AB100-ASA1,975,109
3. If the taxpayer is married, the taxpayer files a joint return, and has adjusted
10gross income of less than $40,000 in the year to which the claim relates, $25.
AB100-ASA1,975,1411
4. If the taxpayer is married, the taxpayer files a joint return, and has adjusted
12gross income of at least $40,000 but less than $41,000 in the year to which the claim
13relates, the amount obtained by subtracting from $25 2.5% of the amount by which
14the taxpayer's adjusted gross income exceeds $40,000.
AB100-ASA1,975,1615
5. If the taxpayer is married, the taxpayer files a separate return, and has
16adjusted gross income of less than $20,000 in the year to which the claim relates, $25.
AB100-ASA1,975,2017
6. If the taxpayer is married, the taxpayer files a separate return and has
18adjusted gross income of at least $20,000 but less than $21,000 in the year to which
19the claim relates, the amount obtained by subtracting from $25 2.5% of the amount
20by which the taxpayer's adjusted gross income exceeds $20,000.
AB100-ASA1,976,322
71.07
(9m) (a) Any person may credit against taxes otherwise due under this
23chapter, up to the amount of those taxes, an amount equal to 5% of the costs of
24qualified rehabilitation expenditures, as defined in section
47 (c) (2) of the internal
25revenue code, for certified historic structures on property located in this state if the
1physical work of construction or destruction in preparation for construction begins
2after December 31, 1988
, and the rehabilitated property is placed in service after
3June 30, 1989.
AB100-ASA1,976,147
71.08
(1) Imposition. (intro.) If the tax imposed on a natural person, married
8couple filing jointly, trust or estate under s. 71.02, not considering the credits under
9ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds),
(2dx), (2fd), (3m), (6) and (9e),
1071.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds),
(1dx), (1fd) and (2m) and 71.47 (1dd),
11(1de), (1di), (1dj), (1dL), (1ds),
(1dx), (1fd) and (2m) and subchs. VIII and IX and
12payments to other states under s. 71.07 (7), is less than the tax under this section,
13there is imposed on that natural person, married couple filing jointly, trust or estate,
14instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
AB100-ASA1,976,1717
71.10
(4) (de) The manufacturing sales tax credit under s. 71.07 (3s).
AB100-ASA1,976,1919
71.10
(4) (du) Working families tax credit under s. 71.07 (5m).
AB100-ASA1,976,2121
71.10
(4) (gu) Development zones credit under s. 71.07 (2dx).
AB100-ASA1,976,2423
71.10
(4) (j) Any amount
of money or other assets computed under s. 71.83 (1)
24(c).
AB100-ASA1,977,9
171.10
(5) (a) 2. "Endangered resources program" means purchasing or
2improving land or habitats for any native Wisconsin endangered or threatened
3species as defined in s. 29.415 (2) (a) or (b) or for any nongame species as defined in
4s. 29.01 (10),
conducting the natural heritage inventory program under s. 23.27 (3), 5conducting wildlife and resource research and surveys and providing wildlife
6management services, providing for wildlife damage control or the payment of claims
7for damage associated with endangered or threatened species, repaying the general
8fund for amounts expended under s. 20.370 (1) (fb) in fiscal year 1983-84 and the
9payment of administrative expenses related to the administration of this subsection.
AB100-ASA1,977,13
1171.122 Definition. In this subchapter, "Wisconsin taxable income" means
12federal taxable income, as defined in s. 71.01 (4), as modified under s. 71.05 (6) to (12),
13(19) and (20).
AB100-ASA1, s. 2266g
14Section 2266g. 71.125 of the statutes is renumbered 71.125 (1) and amended
15to read:
AB100-ASA1,977,1916
71.125
(1) The Except as provided in sub. (2), the tax imposed by this chapter
17on individuals and the rates under s. 71.06 (1) and (2) shall apply to the Wisconsin
18taxable income of estates or trusts, except nuclear decommissioning trust or reserve
19funds, and that tax shall be paid by the fiduciary.
AB100-ASA1,977,2321
71.125
(2) Each electing small business trust, as defined in section
1361 (e) (1)
22of the Internal Revenue Code, is subject to tax at the highest rate under s. 71.06 (1)
23on its Wisconsin taxable income.
AB100-ASA1,978,4
171.195 Definition. In this subchapter, "partnership" includes limited liability
2companies and other entities that are treated as partnerships under the Internal
3Revenue Code, and "partnership" does not include publicly traded partnerships
4treated as corporations under s. 71.22 (1).
AB100-ASA1,978,176
71.20
(1) Every partnership
, except publicly traded partnerships treated as
7corporations under s. 71.22 (1), and every limited liability company, except limited
8liability companies treated as corporations under s. 71.22 (1), shall furnish to the
9department a true and accurate statement, on or before April 15 of each year, except
10that returns for fiscal years ending on some other date than December 31 shall be
11furnished on or before the 15th day of the 4th month following the close of such fiscal
12year, in such manner and form and setting forth such facts as the department deems
13necessary to enforce this chapter.
A partnership that is the owner of a single-owner
14entity that is disregarded as a separate entity under section 7701 of the Internal
15Revenue Code shall include that entity's information on the owner's return under
16this subchapter. The statement shall be subscribed by one of the members of the
17partnership
or limited liability company.
AB100-ASA1,978,2319
71.21
(1) The net income of a partnership
, except publicly traded partnerships
20treated as corporations under s. 71.22 (1), and of a limited liability company, except
21limited liability companies treated as corporations under s. 71.22 (1), shall be
22computed in the same manner and on the same basis as provided for computation
23of the income of persons other than corporations.
AB100-ASA1,979,2
171.21
(2) The standard deduction shall not be allowed in computing the taxable
2income of a partnership
or of a limited liability company.
AB100-ASA1,979,84
71.21
(3) The credits under s. 71.28 (4) and (5) may not be claimed by a
5partnership
, except a publicly traded partnership treated as a corporation under s.
671.22 (1), or a limited liability company, except a limited liability company treated
7as a corporation under s. 71.22 (1), or by partners, including partners of a publicly
8traded partnership
, or members of a limited liability company.
AB100-ASA1,979,1210
71.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
11(2dj), (2dL)
and, (2ds)
, (2dx) and (3s) and passed through to partners
or members 12shall be added to the partnership's
or limited liability company's income.
AB100-ASA1,979,2314
71.22
(1) "Corporation" includes corporations, publicly traded partnerships
15treated as corporations in section
7704 of the internal revenue code, limited liability
16companies treated as corporations under the internal revenue code, joint stock
17companies, associations
and, common law trusts
and all other entities treated as
18corporations under section 7701 of the Internal Revenue Code, unless the context
19requires otherwise.
A single-owner entity that is disregarded as a separate entity
20under section 7701 of the Internal Revenue Code is disregarded as a separate entity
21under this chapter, and its owner is subject to the tax on or measured by the entity's
22income. "Corporation" does not include any entity that is a qualified subchapter S
23subsidiary under s. 71.365 (7).
AB100-ASA1,979,2525
71.22
(1m) "Department" means the department of revenue.
AB100-ASA1,980,52
71.22
(2m) "File" means mail or deliver a document that the department
3prescribes to the department or, if the department prescribes another method of
4submitting or another destination, use that other method or submit to that other
5destination.
AB100-ASA1,981,28
71.22
(4) (e) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
9(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
10December 31, 1989, and before January 1, 1991, means the federal internal revenue
11code as amended to December 31, 1989, and as amended by P.L.
101-508, P.L.
12102-227 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, 13and as indirectly affected in the provisions applicable to this subchapter by P.L.
1499-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
15(c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647,
16P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227 17and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188. The
18internal revenue code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal internal revenue code enacted after December
2031, 1989, do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1989, and before January 1, 1991, except that changes to the internal
22revenue code made by P.L.
101-508, P.L.
102-227 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.
101-508, P.L.
102-227 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-ASA1,981,224
71.22
(4) (f) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
6December 31, 1990, and before January 1, 1992, means the federal internal revenue
7code as amended to December 31, 1990, and as amended by P.L.
102-227, P.L.
8102-486 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, 9and as indirectly affected in the provisions applicable to this subchapter by P.L.
1099-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
11(c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647,
12P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13P.L.
102-486 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L.
14104-188. The internal revenue code applies for Wisconsin purposes at the same time
15as for federal purposes. Amendments to the federal internal revenue code enacted
16after December 31, 1990, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 1990, and before January 1, 1992, except that changes
18to the internal revenue code made by P.L.
102-227, P.L.
102-486 and, P.L.
103-66 19and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes that indirectly
20affect the provisions applicable to this subchapter made by P.L.
102-227, P.L.
21102-486 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, 22apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,982,2024
71.22
(4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
1December 31, 1991, and before January 1, 1993, means the federal internal revenue
2code as amended to December 31, 1991, excluding sections 103, 104 and 110 of P.L.
3102-227, and as amended by P.L.
102-318, P.L.
102-486 and
, P.L.
103-66, excluding
4sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L. 104-188,
5excluding section 1311 of P.L. 104-188, and as indirectly affected in the provisions
6applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
7sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 8and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
9101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
10102-227, P.L.
102-318, P.L.
102-486 and, P.L.
103-66, excluding sections 13101 (a)
11and (c) 1, 13171 and 13174 of P.L.
103-66, and P.L. 104-188, excluding section 1311
12of P.L. 104-188. The internal revenue code applies for Wisconsin purposes at the
13same time as for federal purposes. Amendments to the federal internal revenue code
14enacted after December 31, 1991, do not apply to this paragraph with respect to
15taxable years beginning after December 31, 1991, and before January 1, 1993, except
16that changes to the internal revenue code made by P.L.
102-318, P.L.
102-486 and, 17P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, and changes
18that indirectly affect the provisions applicable to this subchapter made by P.L.
19102-318, P.L.
102-486 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of
20P.L. 104-188, apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,983,1922
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
23(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
24December 31, 1992, and before January 1, 1994, means the federal internal revenue
25code as amended to December 31, 1992, excluding sections 103, 104 and 110 of P.L.
1102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and (c) 1,
213113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
and P.L.
103-465, and P.L.
3104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected in the
4provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 5excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
6P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
7101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
8110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
913101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66 and, P.L.
10103-465 and P.L. 104-188, excluding section 1311 of P.L. 104-188. The internal
11revenue code applies for Wisconsin purposes at the same time as for federal purposes.
12Amendments to the federal internal revenue code enacted after December 31, 1992,
13do not apply to this paragraph with respect to taxable years beginning after
14December 31, 1992, and before January 1, 1994, except that changes to the internal
15revenue code made by P.L.
103-66 and, P.L.
103-465 and P.L. 104-188, excluding
16section 1311 of P.L. 104-188, and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L.
103-66 and
, P.L.
103-465 and P.L.
18104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the
19same time as for federal purposes.
AB100-ASA1,984,2221
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
22(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
23December 31, 1993, and before January 1, 1995, means the federal internal revenue
24code as amended to December 31, 1993, excluding sections 103, 104 and 110 of P.L.
25102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
1103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465 and, P.L.
2104-7, excluding section 1 of P.L.
104-7,
P.L. 104-188, excluding section 1311 of P.L.
3104-188, P.L. 104-191 and P.L. 104-193 and as indirectly affected in the provisions
4applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
5sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 6and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
7101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
8102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
9(d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337,
10P.L.
103-465 and, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L. 104-188,
11excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193. The internal
12revenue code applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the federal internal revenue code enacted after December 31,
1993,
14do not apply to this paragraph with respect to taxable years beginning after
15December 31, 1993, and before January 1, 1995, except that changes to the internal
16revenue code made by P.L.
103-296, P.L.
103-337, P.L.
103-465 and, P.L.
104-7,
17excluding section 1 of P.L.
104-7,
P.L. 104-188, excluding section 1311 of P.L.
18104-188, P.L. 104-191 and P.L. 104-193 and changes that indirectly affect the
19provisions applicable to this subchapter made by P.L.
103-296, P.L.
103-337, P.L.
20103-465 and, P.L.
104-7, excluding section 1 of P.L.
104-7,
P.L. 104-188, excluding
21section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 apply for Wisconsin
22purposes at the same time as for federal purposes.
AB100-ASA1,985,2224
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
1December 31, 1994, and before January 1, 1996, means the federal internal revenue
2code as amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
3102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
4and as amended by P.L.
104-7, P.L. 104-188, excluding sections 1202, 1204, 1311 and
51605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and as indirectly affected in the
6provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 7excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
8P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
9101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
10110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1113113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
12103-337, P.L.
103-465 and, P.L.
104-7, P.L. 104-188, excluding sections 1202, 1204,
131311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193. The internal revenue
14code applies for Wisconsin purposes at the same time as for federal purposes.
15Amendments to the federal internal revenue code enacted after December 31,
1994,
16do not apply to this paragraph with respect to taxable years beginning after
17December 31, 1994, and before January 1, 1996, except that changes to the internal
18revenue code made by P.L.
104-7, P.L. 104-188, excluding sections 1202, 1204, 1311
19and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and changes that indirectly
20affect the provisions applicable to this subchapter made by P.L.
104-7, P.L. 104-188,
21excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L.
22104-193 apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,986,2224
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
1December 31, 1995,
and before January 1, 1997, means the federal internal revenue
2code as amended to December 31, 1995, excluding sections 103, 104 and 110 of P.L.
3102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
4and as amended by P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605
5of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and as indirectly affected in the
6provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 7excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
8P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
9101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
10110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1113113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
12103-337, P.L.
103-465 and, P.L.
104-7, P.L. 104-188, excluding sections 1123, 1202,
131204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193. The internal
14revenue code applies for Wisconsin purposes at the same time as for federal purposes.
15Amendments to the federal internal revenue code enacted after December 31,
1995,
16do not apply to this paragraph with respect to taxable years beginning after
17December 31, 1995
, and before January 1, 1997, except that changes to the Internal
18Revenue Code made by P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and
191605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193, and changes that indirectly
20affect the provisions applicable to this subchapter made by P.L. 104-188, excluding
21sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L.
22104-193 apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,987,1624
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
1December 31, 1996, means the federal internal revenue code as amended to
2December 31, 1996, excluding sections 103, 104 and 110 of P.L.
102-227, sections
313113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and sections 1123 (b),
41202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as indirectly affected in the
5provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 6excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
7P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
8101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
9110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1013113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
11103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
12(c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191 and P.L.
104-193. The
13internal revenue code applies for Wisconsin purposes at the same time as for federal
14purposes. Amendments to the federal internal revenue code enacted after
15December 31, 1996, do not apply to this paragraph with respect to taxable years
16beginning after December 31, 1996.
AB100-ASA1,988,1119
71.22
(4m) (c) For taxable years that begin after December 31, 1989, and before
20January 1, 1991, "internal revenue code", for corporations that are subject to a tax
21on unrelated business income under s. 71.26 (1) (a), means the federal internal
22revenue code as amended to December 31, 1989, and as amended by P.L.
101-508,
23P.L.
102-227 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L.
24104-188, and as indirectly affected in the provisions applicable to this subchapter
25by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
1P.L.
101-239, P.L.
101-508, P.L.
102-227 and
, P.L.
103-66 and P.L. 104-188,
2excluding section 1311 of P.L. 104-188. The internal revenue code applies for
3Wisconsin purposes at the same time as for federal purposes. Amendments to the
4internal revenue code enacted after December 31, 1989, do not apply to this
5paragraph with respect to taxable years beginning after December 31, 1989, and
6before January 1, 1991, except that changes to the internal revenue code made by
7P.L.
101-508, P.L.
102-227 and, P.L.
103-66 and P.L. 104-188, excluding section
81311 of P.L. 104-188, and changes that indirectly affect the provisions applicable to
9this subchapter made by P.L.
101-508, P.L.
102-227 and
, P.L.
103-66 and P.L.
10104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the
11same time as for federal purposes.
AB100-ASA1,989,513
71.22
(4m) (d) For taxable years that begin after December 31, 1990, and before
14January 1, 1992, "internal revenue code", for corporations that are subject to a tax
15on unrelated business income under s. 71.26 (1) (a), means the federal internal
16revenue code as amended to December 31, 1990, and as amended by P.L.
102-227,
17P.L.
102-486 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L.
18104-188, and as indirectly affected in the provisions applicable to this subchapter
19by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
20P.L.
101-239, P.L.
101-508, P.L.
102-227, P.L.
102-486 and
, P.L.
103-66 and P.L.
21104-188, excluding section 1311 of P.L. 104-188. The internal revenue code applies
22for Wisconsin purposes at the same time as for federal purposes. Amendments to the
23internal revenue code enacted after December 31, 1990, do not apply to this
24paragraph with respect to taxable years beginning after December 31, 1990, and
25before January 1, 1992, except that changes to the internal revenue code made by
1P.L.
102-227, P.L.
102-486 and, P.L.
103-66 and P.L. 104-188, excluding section
21311 of P.L. 104-188, and changes that indirectly affect the provisions applicable to
3this subchapter made by P.L.
102-227, P.L.
102-486 and
, P.L.
103-66 and P.L.
4104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the
5same time as for federal purposes.
AB100-ASA1,990,27
71.22
(4m) (e) For taxable years that begin after December 31, 1991, and before
8January 1, 1993, "internal revenue code", for corporations that are subject to a tax
9on unrelated business income under s. 71.26 (1) (a), means the federal internal
10revenue code as amended to December 31, 1991, excluding sections 103, 104 and 110
11of P.L.
102-227, and as amended by P.L.
102-318, P.L.
102-486 and, P.L.
103-66,
12excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66
, and P.L.
13104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected in the
14provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
15P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
16excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486 and, 17P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
18and P.L. 104-188, excluding section 1311 of P.L. 104-188. The internal revenue code
19applies for Wisconsin purposes at the same time as for federal purposes.
20Amendments to the internal revenue code enacted after December 31, 1991, do not
21apply to this paragraph with respect to taxable years beginning after December 31,
221991, and before January 1, 1993, except that changes to the internal revenue code
23made by P.L.
102-318, P.L.
102-486 and, P.L.
103-66 and P.L. 104-188, excluding
24section 1311 of P.L. 104-188, and changes that indirectly affect the provisions
25applicable to this subchapter made by P.L.
102-318, P.L.
102-486 and, P.L.
103-66
1and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
2purposes at the same time as for federal purposes.
AB100-ASA1,990,244
71.22
(4m) (f) For taxable years that begin after December 31, 1992, and before
5January 1, 1994, "internal revenue code", for corporations that are subject to a tax
6on unrelated business income under s. 71.26 (1) (a), means the federal internal
7revenue code as amended to December 31, 1992, excluding sections 103, 104 and 110
8of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and (c)
91, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
and P.L.
103-465, and P.L.
10104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected in the
11provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
12P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, 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.
103-465 and P.L. 104-188, excluding section 1311 of P.L.
16104-188. The internal revenue code applies for Wisconsin purposes at the same time
17as for federal purposes. Amendments to the internal revenue code enacted after
18December 31, 1992, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1992, and before January 1, 1994, except that changes
20to the internal revenue code made by P.L.
103-66 and, P.L.
103-465 and P.L.
21104-188, excluding section 1311 of P.L. 104-188, and changes that indirectly affect
22the provisions applicable to this subchapter made by P.L.
103-66 and, P.L.
103-465 23and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
24purposes at the same time as for federal purposes.
AB100-ASA1,992,2
171.22
(4m) (g) For taxable years that begin after December 31, 1993, and
2before January 1, 1995, "internal revenue code", for corporations that are subject to
3a tax on unrelated business income under s. 71.26 (1) (a), means the federal internal
4revenue code as amended to December 31, 1993, excluding sections 103, 104 and 110
5of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215
6of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465 and, P.L.
7104-7, excluding section 1 of P.L.
104-7,
P.L. 104-188, excluding section 1311 of P.L.
8104-188, P.L. 104-191 and P.L. 104-193 and as indirectly affected in the provisions
9applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
10101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, 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 internal
17revenue code enacted after December 31, 1993, do not apply to this paragraph with
18respect to taxable years beginning after December 31, 1993, and before
19January 1, 1995, except that changes to the internal revenue code made by P.L.
20103-296, 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.
103-296, P.L.
103-337, P.L.
103-465 and, P.L.
104-7,
24excluding 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-ASA1,993,24
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
5before January 1, 1996, "internal revenue code", for corporations that are subject to
6a tax on unrelated business income under s. 71.26 (1) (a), means the federal internal
7revenue code as amended to December 31, 1994, excluding sections 103, 104 and 110
8of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
9103-66, and as amended by P.L.
104-7, P.L. 104-188, excluding sections 1202, 1204,
101311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and as indirectly
11affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
12P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
13P.L.
102-227, 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
and, P.L.
104-7,
16P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L.
17104-191 and P.L. 104-193. The internal revenue code applies for Wisconsin
18purposes at the same time as for federal purposes. Amendments to the internal
19revenue code enacted after December 31, 1994, do not apply to this paragraph with
20respect to taxable years beginning after December 31, 1994, and before
21January 1, 1996, except that changes to the internal revenue code made by P.L.
22104-7, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188,
23P.L. 104-191 and P.L. 104-193, and changes that indirectly affect the provisions
24applicable to this subchapter made by P.L.
104-7. P.L. 104-188, excluding sections
11202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 apply for
2Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,994,24
71.22
(4m) (i) For taxable years that begin after December 31, 1995,
and before
5January 1, 1997, "internal revenue code", for corporations that are subject to a tax
6on unrelated business income under s. 71.26 (1) (a), means the federal internal
7revenue code as amended to December 31, 1995, excluding sections 103, 104 and 110
8of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
9103-66,
and as amended by P.L. 104-188, excluding sections 1123, 1202, 1204, 1311
10and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and as indirectly affected
11in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
12100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, 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
and, P.L.
104-7,
16P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188,
17P.L. 104-191 and P.L. 104-193. The internal revenue code applies for Wisconsin
18purposes at the same time as for federal purposes. Amendments to the internal
19revenue code enacted after December 31, 1995, do not apply to this paragraph with
20respect to taxable years beginning after December 31, 1995
, and before January 1,
211997 except that changes to the Internal Revenue Code made by P.L. 104-188,
22excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and
23P.L. 104-193 and changes that indirectly affect the provisions applicable to this
24subchapter made by P.L. 104-188, excluding sections 1123, 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-ASA1,994,194
71.22
(4m) (j) For taxable years that begin after December 31, 1996, "Internal
5Revenue Code", for corporations that are subject to a tax on unrelated business
6income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
7to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
102-227, sections
813113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and sections 1123
9(b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188 and as indirectly affected in
10the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
11100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
12102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
13102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, 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
18Internal 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. 1766
20Section
1766. 71.22 (8) of the statutes is repealed and recreated to read:
AB100-ASA1,994,2221
71.22
(8) "Pay", in regard to submissions to persons other than the department,
22has the meaning appropriate to the taxpayer's method of accounting.
AB100-ASA1,994,2524
71.22
(9m) "Subscribe" means write one's signature or, if the department
25prescribes another method of authenticating, use that other method.
AB100-ASA1,995,173
71.26
(2) (a)
Corporations in general. The "net income" of a corporation means
4the gross income as computed under the internal revenue code as modified under
5sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
6computed under s. 71.28 (1) and (3) to (5) plus the amount of the credit computed
7under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL)
and, (1ds)
and (1dx) and not passed
8through by a partnership, limited liability company or tax-option corporation that
9has added that amount to the partnership's, limited liability company's or tax-option
10corporation's income under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from
11the sale or other disposition of assets the gain from which would be wholly exempt
12income, as defined in sub. (3) (L), if the assets were sold or otherwise disposed of at
13a gain and minus deductions, as computed under the internal revenue code as
14modified under sub. (3), plus or minus, as appropriate, an amount equal to the
15difference between the federal basis and Wisconsin basis of any asset sold,
16exchanged, abandoned or otherwise disposed of in a taxable transaction during the
17taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).