AB133-ASA1,805,105 66.55 (7) Low-cost housing. An ordinance enacted under this section may
6provide for an exemption from, or a reduction in the amount of, impact fees on land
7development that provides low-cost housing, except that no amount of an impact fee
8for which an exemption or reduction is provided under this subsection may be shifted
9to any other development in the land development in which the low-cost housing is
10located or to any other land development in the political subdivision municipality.
AB133-ASA1, s. 1638fq 11Section 1638fq. 66.55 (8) of the statutes is amended to read:
AB133-ASA1,805,1612 66.55 (8) Requirements for impact fee revenues. Revenues from impact fees
13shall be placed in a segregated, interest-bearing account and shall be accounted for
14separately from the other funds of the political subdivision municipality. Impact fee
15revenues and interest earned on impact fee revenues may be expended only for
16capital costs for which the impact fees were imposed.
AB133-ASA1, s. 1638fs 17Section 1638fs. 66.55 (9) of the statutes is amended to read:
AB133-ASA1,806,318 66.55 (9) Refund of impact fees. An ordinance enacted under this section shall
19specify that impact fees that are imposed and collected by a political subdivision
20municipality but are not used within a reasonable period of time after they are
21collected to pay the capital costs for which they were imposed shall be refunded to
22the current owner of the property with respect to which the impact fees were
23imposed. The ordinance shall specify, by type of public facility, reasonable time
24periods within which impact fees must be spent or refunded under this subsection.
25In determining the length of the time periods under the ordinance, a political

1subdivision
municipality shall consider what are appropriate planning and
2financing periods for the particular types of public facilities for which the impact fees
3are imposed.
AB133-ASA1, s. 1638fu 4Section 1638fu. 66.55 (10) of the statutes is amended to read:
AB133-ASA1,806,95 66.55 (10) Appeal. A political subdivision municipality that enacts an impact
6fee ordinance under this section shall, by ordinance, specify a procedure under which
7a developer upon whom an impact fee is imposed has the right to contest the amount,
8collection or use of the impact fee to the governing body of the political subdivision
9municipality.
AB133-ASA1, s. 1638m 10Section 1638m. 66.75 (1m) (f) 3. of the statutes is amended to read:
AB133-ASA1,806,2011 66.75 (1m) (f) 3. From the appropriation under s. 20.835 (4) (gg), the
12department of revenue shall distribute 97% 98.25% of the taxes collected under this
13paragraph for each district to that district, no later than the end of the month
14following the end of the calendar quarter in which the amounts were collected. The
15taxes distributed shall be increased or decreased to reflect subsequent refunds, audit
16adjustments and all other adjustments. Interest paid on refunds of the tax under
17this paragraph shall be paid from the appropriation under s. 20.835 (4) (gg) at the
18rate under s. 77.60 (1) (a). Any district that receives a report along with a payment
19under this subdivision or subd. 2. is subject to the duties of confidentiality to which
20the department of revenue is subject under s. 77.61 (5).
AB133-ASA1, s. 1644 21Section 1644. 66.945 (8) (a) of the statutes is amended to read:
AB133-ASA1,807,1422 66.945 (8) (a) The regional planning commission may conduct all types of
23research studies, collect and analyze data, prepare maps, charts and tables, and
24conduct all necessary studies for the accomplishment of its other duties; it may,
25consistent with the elements specified in s. 66.0295,
make plans for the physical,

1social and economic development of the region, and may, consistent with the
2elements specified in s. 66.0295,
adopt by resolution any plan or the portion of any
3plan so prepared as its official recommendation for the development of the region; it
4may publicize and advertise its purposes, objectives and findings, and may distribute
5reports thereon; it may provide advisory services on regional planning problems to
6the local government units within the region and to other public and private agencies
7in matters relative to its functions and objectives, and may act as a coordinating
8agency for programs and activities of such local units and agencies as they relate to
9its objectives. All public officials shall, upon request, furnish to the regional planning
10commission, within a reasonable time, such available information as it requires for
11its work. In general, the regional planning commission shall have all powers
12necessary to enable it to perform its functions and promote regional planning. The
13functions of the regional planning commission shall be solely advisory to the local
14governments and local government officials comprising the region.
AB133-ASA1, s. 1645 15Section 1645. 66.945 (9) of the statutes is amended to read:
AB133-ASA1,808,416 66.945 (9) Preparation of master plan for region. The regional planning
17commission shall have the function and duty of making and adopting a master plan
18for the physical development of the region. The master plan, with the accompanying
19maps, plats, charts, programs and descriptive and explanatory matter, shall show
20the commission's recommendations for such physical development and may include,
21among other things without limitation because of enumeration, the general location,
22character and extent of main traffic arteries, bridges and viaducts; public places and
23areas; parks; parkways; recreational areas; sites for public buildings and structures;
24airports; waterways; routes for public transit; and the general location and extent
25of main and interceptor sewers, water conduits and other public utilities whether

1privately or publicly owned; areas for industrial, commercial, residential,
2agricultural or recreational development
shall contain at least the elements
3described in s. 66.0295
. The regional planning commission may amend, extend or
4add to the master plan or carry any part or subject matter into greater detail.
AB133-ASA1, s. 1646 5Section 1646. 66.945 (10) of the statutes is amended to read:
AB133-ASA1,808,246 66.945 (10) Adoption of master plan for region. The master plan shall be
7made with the general purpose of guiding and accomplishing a coordinated, adjusted
8and harmonious development of the region which will, in accordance with existing
9and future needs, best promote public health, safety, morals, order, convenience,
10prosperity or the general welfare, as well as efficiency and economy in the process
11of development. The regional planning commission may adopt the master plan as
12a whole by a single resolution, or, as the work of making the whole master plan
13progresses, may by resolution adopt a part or parts thereof, any such part to
14correspond generally with one or more of the functional subdivisions of the subject
15matter of the plan
elements specified in s. 66.0295. The resolution shall refer
16expressly to the maps, plats, charts, programs and descriptive and explanatory
17matter, and other matters intended by the regional planning commission to form the
18whole or any part of the plan, and the action taken shall be recorded on the adopted
19plan or part thereof by the identifying signature of the chairperson of the regional
20planning commission and a copy of the plan or part thereof shall be certified to the
21legislative bodies of the local governmental units within the region. The purpose and
22effect of adoption of the master plan shall be solely to aid the regional planning
23commission and the local governments and local government officials comprising the
24region in the performance of their functions and duties.
AB133-ASA1, s. 1647 25Section 1647. 67.04 (5) (b) 2. of the statutes is repealed.
AB133-ASA1, s. 1648g
1Section 1648g. 67.05 (6m) (intro.) of the statutes is amended to read:
AB133-ASA1,809,92 67.05 (6m) Hearing and referendum in technical college districts. (intro.)
3Prior Unless sub. (7) (k) applies, prior to the adoption of an initial resolution under
4sub. (1), the technical college district board shall adopt a resolution stating its
5intention to borrow money for the purposes specified in s. 38.16 (2) and setting a date,
6time and place for a public hearing on the resolution adopted under this subsection
7which shall be held within 30 days after its adoption. The technical college district
8secretary immediately shall publish a copy of the resolution adopted under this
9subsection as a class 1 notice, under ch. 985.
AB133-ASA1, s. 1648m 10Section 1648m. 67.05 (7) (k) of the statutes is created to read:
AB133-ASA1,809,1311 67.05 (7) (k) Subsection (6m) does not apply to an initial resolution adopted by
12a technical college district board to purchase or construct a facility to be used as an
13applied technology center to which s. 38.15 (3) (c) applies.
AB133-ASA1, s. 1649 14Section 1649. 67.12 (12) (a) of the statutes is amended to read:
AB133-ASA1,809,2315 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
16indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
17limited to paying any general and current municipal expense, and refunding any
18municipal obligations, including interest on them. Each note, plus interest if any,
19shall be repaid within 10 years after the original date of the note, except that notes
20issued under this section for purposes of ss. 145.245 (12m), 281.58 and, 281.59,
21281.595, 281.60 and 281.61
, or to raise funds to pay a portion of the capital costs of
22a metropolitan sewerage district, shall be repaid within 20 years after the original
23date of the note.
AB133-ASA1, s. 1649m 24Section 1649m. 67.12 (12) (k) of the statutes is created to read:
AB133-ASA1,810,3
167.12 (12) (k) Paragraph (e) 5. does not apply to borrowing by a technical college
2district board to purchase or construct a facility to be used as an applied technology
3center if s. 38.15 (3) (c) applies.
AB133-ASA1, s. 1649r 4Section 1649r. 69.22 (1) (c) of the statutes is amended to read:
AB133-ASA1,810,95 69.22 (1) (c) Twelve Thirteen dollars and 40 cents for issuing a copy of a birth
6certificate, $1.40 of which shall be forwarded to the state treasurer as provided in
7sub. (1m) and credited to the appropriation under s. 20.435 (5) (jk) and
$7 of which
8shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the
9appropriations under s. 20.433 (1) (g) and (h).
AB133-ASA1, s. 1649s 10Section 1649s. 69.22 (1) (c) of the statutes, as affected by 1999 Wisconsin Act
11.... (this act), is repealed and recreated to read:
AB133-ASA1,810,1412 69.22 (1) (c) Twelve dollars for issuing a copy of a birth certificate, $7 of which
13shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the
14appropriations under s. 20.433 (1) (g) and (h).
AB133-ASA1, s. 1650 15Section 1650. 69.30 (1) (am) of the statutes is created to read:
AB133-ASA1,810,1616 69.30 (1) (am) "Family care district" has the meaning given in s. 46.2805 (5).
AB133-ASA1, s. 1651 17Section 1651. 69.30 (2) of the statutes is amended to read:
AB133-ASA1,810,2418 69.30 (2) A financial institution, state agency, county department, Wisconsin
19works agency or, service office or family care district or an employe of a financial
20institution, state agency, county department, Wisconsin works agency or, service
21office or family care district is not subject to s. 69.24 (1) (a) for copying a certified copy
22of a vital record for use by the financial institution, state agency, county department,
23Wisconsin works agency or, service office or family care district, including use under
24s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".
AB133-ASA1, s. 1652 25Section 1652. 70.11 (2) of the statutes is amended to read:
AB133-ASA1,811,15
170.11 (2) Municipal property and property of certain districts, exception.
2Property owned by any county, city, village, town, school district, technical college
3district, public inland lake protection and rehabilitation district, metropolitan
4sewerage district, municipal water district created under s. 198.22, joint local water
5authority created under s. 66.0735, family care district under s. 46.2895 or town
6sanitary district; lands belonging to cities of any other state used for public parks;
7land tax-deeded to any county or city before January 2; but any residence located
8upon property owned by the county for park purposes which is rented out by the
9county for a nonpark purpose shall not be exempt from taxation. Except as to land
10acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after
11August 17, 1961, to any such governmental unit or for its benefit while the grantor
12or others for his or her benefit are permitted to occupy the land or part thereof in
13consideration for the conveyance. Leasing the property exempt under this
14subsection, regardless of the lessee and the use of the leasehold income, does not
15render that property taxable.
AB133-ASA1, s. 1653 16Section 1653. 70.11 (35) of the statutes is amended to read:
AB133-ASA1,811,1817 70.11 (35) Cultural and architectural landmarks. Property described in s.
18234.935 (1), 1997 stats.
AB133-ASA1, s. 1655m 19Section 1655m. 70.32 (1g) of the statutes is amended to read:
AB133-ASA1,812,220 70.32 (1g) In addition to the factors set out in sub. (1), the assessor shall
21consider the effect on the value of the property of any zoning ordinance under s.
2259.692, 61.351 or 62.231, any conservation easement under s. 700.40, any
23conservation restriction under an agreement with the federal government and any
24restrictions under ch. 91. Beginning with the property tax assessments as of
25January 1, 2000, the assessor may not consider the effect on the value of the property

1of any federal income tax credit that is extended to the property owner under section
242 of the Internal Revenue Code.
AB133-ASA1, s. 1673b 3Section 1673b. 71.01 (1g) of the statutes is created to read:
AB133-ASA1,812,104 71.01 (1g) "Commercial domicile" means the location of a trade or business
5from which the trade or business is principally managed in the United States,
6regardless of whether the trade or business is organized under the laws of a foreign
7country, the commonwealth of Puerto Rico or any territory or possession of the
8United States. The location of the taxpayer's trade or business at which the greatest
9number of the taxpayer's employes work or are regularly connected, as of the last day
10of the taxable year, is rebuttably presumed to be the taxpayer's commercial domicile.
AB133-ASA1, s. 1673c 11Section 1673c. 71.01 (5r) of the statutes is created to read:
AB133-ASA1,812,1612 71.01 (5r) "Intangible property" includes patents, copyrights, trademarks,
13trade names, service names, service marks, logos, franchises, licenses, plans,
14specifications, blueprints, processes, techniques, formulas, designs, layouts,
15patterns, drawings, manuals, customer lists, contracts, technical know-how and
16trade secrets. "Intangible property" does not include securities.
AB133-ASA1, s. 1673d 17Section 1673d. 71.01 (6) (e) of the statutes is repealed.
AB133-ASA1, s. 1673e 18Section 1673e. 71.01 (6) (f) of the statutes is amended to read:
AB133-ASA1,813,1519 71.01 (6) (f) For taxable years that begin after December 31, 1990, and before
20January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear
21decommissioning trust or reserve funds, "internal revenue code Internal Revenue
22Code
" means the federal internal revenue code Internal Revenue Code as amended
23to December 31, 1990, and as amended by P.L. 102-90, P.L. 102-227, P.L. 102-486,
24P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34,
25P.L. 105-206 and P.L. 105-277,
and as indirectly affected by P.L. 99-514, P.L.

1100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
2101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, P.L. 102-486, P.L. 103-66, P.L.
3104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and
4P.L. 105-277
. The internal revenue code Internal Revenue Code applies for
5Wisconsin purposes at the same time as for federal purposes. Amendments to the
6federal internal revenue code Internal Revenue Code enacted after
7December 31, 1990, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 1990, and before January 1, 1992, except that
9changes to the internal revenue code Internal Revenue Code made by P.L. 102-90,
10P.L. 102-227, P.L. 102-486, P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L.
11104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277 and changes that
12indirectly affect the federal internal revenue code Internal Revenue Code made by
13P.L. 102-90, P.L. 102-227, P.L. 102-486, P.L. 103-66, P.L. 104-188, excluding section
141311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277, apply for
15Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1, s. 1673f 16Section 1673f. 71.01 (6) (g) of the statutes is amended to read:
AB133-ASA1,814,1517 71.01 (6) (g) For taxable years that begin after December 31, 1991, and before
18January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "internal revenue code Internal Revenue
20Code
" means the federal internal revenue code Internal Revenue Code as amended
21to December 31, 1991, excluding sections 103, 104 and 110 of P.L. 102-227, and as
22amended by P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13101 (a)
23and (c) 1, 13171 and 13174 of P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L.
24104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected
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. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding
2sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66,
3excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, P.L. 104-188,
4excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L.
5105-277
. The internal revenue code Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes. Amendments to the federal
7internal revenue code Internal Revenue Code enacted after December 31, 1991, do
8not apply to this paragraph with respect to taxable years beginning after
9December 31, 1991, and before January 1, 1993, except that changes to the internal
10revenue code
Internal Revenue Code made by P.L. 102-318, P.L. 102-486, P.L.
11103-66, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L.
12105-206 and P.L. 105-277
and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L. 102-318, P.L. 102-486, P.L. 103-66, P.L.
14104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and
15P.L. 105-277,
apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1, s. 1673g 16Section 1673g. 71.01 (6) (h) of the statutes is amended to read:
AB133-ASA1,815,1517 71.01 (6) (h) For taxable years that begin after December 31, 1992, and before
18January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "internal revenue code Internal Revenue
20Code
" means the federal internal revenue code Internal Revenue Code as amended
21to December 31, 1992, excluding sections 103, 104 and 110 of P.L. 102-227, and as
22amended by P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
2313174 and 13203 of P.L. 103-66, P.L. 103-465, P.L. 104-188, excluding section 1311
24of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as indirectly
25affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.

1101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227,
2excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
3103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203
4of P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34,
5P.L. 105-206 and P.L. 105-277
. The internal revenue code Internal Revenue Code
6applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the federal internal revenue code Internal Revenue Code enacted
8after December 31, 1992, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1992, and before January 1, 1994, except that
10changes to the internal revenue code Internal Revenue Code made by P.L. 103-66,
11P.L. 103-465, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34,
12P.L. 105-206 and P.L. 105-277
and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L. 103-66, P.L. 103-465, P.L. 104-188,
14excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L.
15105-277,
apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1, s. 1673h 16Section 1673h. 71.01 (6) (i) of the statutes is amended to read:
AB133-ASA1,816,2017 71.01 (6) (i) For taxable years that begin after December 31, 1993, and before
18January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "internal revenue code Internal Revenue
20Code
" means the federal internal revenue code Internal Revenue Code as amended
21to December 31, 1993, excluding sections 103, 104 and 110 of P.L. 102-227 and
22sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L. 103-66 and
23as amended by P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, excluding
24section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
25104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as

1indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
2101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
3102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
4102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203
5(d) and 13215 of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7,
6excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.
7104-188, P.L. 104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L.
8105-277
. The internal revenue code Internal Revenue Code applies for Wisconsin
9purposes at the same time as for federal purposes. Amendments to the federal
10internal revenue code Internal Revenue Code enacted after December 31, 1993, do
11not apply to this paragraph with respect to taxable years beginning after
12December 31, 1993, and before January 1, 1995, except that changes to the internal
13revenue code
Internal Revenue Code made by P.L. 103-296, P.L. 103-337, P.L.
14103-465, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
15section 1311 of P.L. 104-188, P.L. 104-191, P.L. 104-193 and, P.L. 105-34, P.L.
16105-206 and P.L. 105-277
and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
18104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.
19104-188, P.L. 104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L.
20105-277,
apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1, s. 1673i 21Section 1673i. 71.01 (6) (j) of the statutes is amended to read:
AB133-ASA1,817,2322 71.01 (6) (j) For taxable years that begin after December 31, 1994, and before
23January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
24decommissioning trust or reserve funds, "internal revenue code Internal Revenue
25Code
" means the federal internal revenue code Internal Revenue Code as amended

1to December 31, 1994, excluding sections 103, 104 and 110 of P.L. 102-227 and
2sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and as
3amended by P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204,
41311 and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193 and, P.L. 105-34, P.L.
5105-206 and P.L. 105-277,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
6P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
7P.L. 101-508, P.L. 102-90, 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 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
10103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311
11and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193 and , P.L. 105-34, P.L. 105-206
12and P.L. 105-277
. The internal revenue code Internal Revenue Code applies for
13Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal internal revenue code Internal Revenue Code enacted after
15December 31, 1994, do not apply to this paragraph with respect to taxable years
16beginning after December 31, 1994, and before January 1, 1996, except that
17changes to the internal revenue code Internal Revenue Code made by P.L. 104-7, P.L.
18104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188,
19P.L. 104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277 and
20changes that indirectly affect the provisions applicable to this subchapter made by
21P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605
22of P.L. 104-188, P.L. 104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L.
23105-277,
apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1, s. 1673j 24Section 1673j. 71.01 (6) (k) of the statutes is amended to read:
AB133-ASA1,819,3
171.01 (6) (k) For taxable years that begin after December 31, 1995, and before
2January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "internal revenue code Internal Revenue
4Code
" means the federal internal revenue code Internal Revenue Code as amended
5to December 31, 1995, excluding sections 103, 104 and 110 of P.L. 102-227 and
6sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and as
7amended by P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311
8and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33 and, P.L. 105-34,
9P.L. 105-206 and P.L. 105-277
, and as indirectly affected by P.L. 99-514, P.L.
10100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
11101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104 and
12110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
1313113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
14103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections
151123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
16105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277. The internal revenue code
17Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
18purposes. Amendments to the federal internal revenue code Internal Revenue Code
19enacted after December 31, 1995, do not apply to this paragraph with respect to
20taxable years beginning after December 31, 1995, and before January 1, 1997,
21except that changes to the internal revenue code Internal Revenue Code made by P.L.
22104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
23104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and
24P.L. 105-277
and changes that indirectly affect the provisions applicable to this
25subchapter made by P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204,

11311 and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33 and, P.L.
2105-34, P.L. 105-206 and P.L. 105-277, apply for Wisconsin purposes at the same
3time as for federal purposes.
AB133-ASA1, s. 1673k 4Section 1673k. 71.01 (6) (L) of the statutes is amended to read:
AB133-ASA1,820,35 71.01 (6) (L) For taxable years that begin after December 31, 1996, and before
6January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "internal revenue code Internal Revenue
8Code
" means the federal internal revenue code Internal Revenue Code as amended
9to December 31, 1996, excluding sections 103, 104 and 110 of P.L. 102-227, sections
1013113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and sections 1123 (b),
111202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as amended by P.L. 105-33
12and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected by P.L.
1399-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
14101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections
15103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
16sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L.
17103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188,
18excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, P.L.
19104-191, P.L. 104-193, P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277.
20The internal revenue code Internal Revenue Code applies for Wisconsin purposes at
21the same time as for federal purposes. Amendments to the federal internal revenue
22code
Internal Revenue Code enacted after December 31, 1996, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1996, and
24before January 1, 1998, except that changes to the Internal Revenue Code made by
25P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277 and changes that

1indirectly affect the provisions applicable to this subchapter made by P.L. 105-33
2and, P.L. 105-34, P.L. 105-206 and P.L. 105-277 apply for Wisconsin purposes at the
3same time as for federal purposes.
AB133-ASA1, s. 1673L 4Section 1673L. 71.01 (6) (m) of the statutes is amended to read:
AB133-ASA1,821,25 71.01 (6) (m) For taxable years that begin after December 31, 1997, and before
6January 1, 1999,
for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
8Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
9104 and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203
10(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
11104-188, and as amended by P.L. 105-178, P.L. 105-206 and P.L. 105-277, and as
12indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
13101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
14102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
15102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1613203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
17104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605
18(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33 and, P.L. 105-34, P.L.
19105-178, P.L. 105-206 and P.L. 105-277
. The Internal Revenue Code applies for
20Wisconsin purposes at the same time as for federal purposes. Amendments to the
21federal Internal Revenue Code enacted after December 31, 1997, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 1997, and
23before January 1, 1999, except that changes to the Internal Revenue Code made by
24P.L. 105-178, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the

1provisions applicable to this subchapter made by P.L. 105-178, P.L. 105-206 and P.L.
2105-277 apply for Wisconsin purposes at the same time as for federal purposes
.
AB133-ASA1, s. 1673m 3Section 1673m. 71.01 (6) (n) of the statutes is created to read:
AB133-ASA1,821,204 71.01 (6) (n) For taxable years that begin after December 31, 1998, for natural
5persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
7as amended to December 31, 1998, excluding sections 103, 104 and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and
9sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as
10indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
11101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, 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.
15104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605
16(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
17105-178, P.L. 105-206 and P.L. 105-277. 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, 1998, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1998.
AB133-ASA1, s. 1673n 21Section 1673n. 71.01 (7r) of the statutes is amended to read:
AB133-ASA1,822,522 71.01 (7r) Notwithstanding sub. (6), for purposes of computing amortization
23or depreciation, "internal revenue code Internal Revenue Code" means either the
24federal internal revenue code Internal Revenue Code as amended to December 31,
251997 1998, or the federal internal revenue code Internal Revenue Code in effect for

1the taxable year for which the return is filed, except that property that, under s. 71.02
2(2) (d) 12., 1985 stats., is required to be depreciated for taxable year 1986 under the
3internal revenue code Internal Revenue Code as amended to December 31, 1980,
4shall continue to be depreciated under the internal revenue code Internal Revenue
5Code
as amended to December 31, 1980.
AB133-ASA1, s. 1673p 6Section 1673p. 71.01 (8g) of the statutes is amended to read:
AB133-ASA1,822,87 71.01 (8g) "Member" does not include a member of a limited liability company
8treated as a corporation under s. 71.22 (1) (1g).
AB133-ASA1, s. 1673r 9Section 1673r. 71.01 (8m) of the statutes is amended to read:
AB133-ASA1,822,1110 71.01 (8m) "Partner" does not include a partner of a publicly traded
11partnership treated as a corporation under s. 71.22 (1) (1g).
AB133-ASA1, s. 1674 12Section 1674. 71.01 (16) of the statutes is amended to read:
AB133-ASA1,822,2113 71.01 (16) "Wisconsin taxable income" of natural persons means Wisconsin
14adjusted gross income less the Wisconsin standard deduction, less the personal
15exemption described under s. 71.05 (23),
with losses, depreciation, recapture of
16benefits, offsets, depletion, deductions, penalties, expenses and other negative
17income items determined according to the manner that income is or would be
18allocated, except that the negative income items on individual or separate returns
19for net rents and other net returns which are marital property attributable to the
20investment, rental, licensing or other use of nonmarital property shall be allocated
21to the owner of the property.
AB133-ASA1, s. 1674e 22Section 1674e. 71.02 (1) of the statutes is amended to read:
AB133-ASA1,823,2023 71.02 (1) For the purpose of raising revenue for the state and the counties,
24cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
25all net incomes of individuals and fiduciaries, except fiduciaries of nuclear

1decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
2natural person residing within the state or by his or her personal representative in
3case of death, and trusts administered resident within the state; by every
4nonresident natural person and trust of this state, upon such income as is derived
5from property located or business transacted within the state including, but not
6limited by enumeration, income derived from a limited partner's distributive share
7of partnership income, income derived from a limited liability company member's
8distributive share of limited liability company income, the state lottery under ch.
9565, any multijurisdictional lottery under ch. 565 if the winning lottery ticket or
10lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this
11state or from the department, winnings from a casino or bingo hall that is located in
12this state and that is operated by a Native American tribe or band and pari-mutuel
13wager winnings or purses under ch. 562, and also by every nonresident natural
14person upon such income as is derived from the performance of personal services
15within the state, except as exempted under s. 71.05 (1) to (3). Every natural person
16domiciled in the state shall be deemed to be residing within the state for the purposes
17of determining liability for income taxes and surtaxes. A single-owner entity that
18is disregarded as a separate entity under section 7701 of the Internal Revenue Code
19is disregarded as a separate entity under this chapter, and its owner is subject to the
20tax on the entity's income.
AB133-ASA1, s. 1674m 21Section 1674m. 71.03 (1) of the statutes is amended to read:
AB133-ASA1,824,1722 71.03 (1) Definition. In this section, "gross income" means all income, from
23whatever source derived and in whatever form realized, whether in money, property
24or services, which is not exempt from Wisconsin income taxes. "Gross income"
25includes, but is not limited to, the following items: compensation for services,

1including salaries, wages and fees, commissions and similar items; gross income
2derived from business; interest; rents; royalties; dividends; alimony and separate
3maintenance payments; annuities; income from life insurance and endowment
4contracts; pensions; income from discharge of indebtedness; distributive shares of
5partnership gross income except distributive shares of the income of publicly traded
6partnerships treated as corporations under s. 71.22 (1) (1g); distributive shares of
7limited liability company gross income except distributive shares of the income of
8limited liability companies treated as corporations under s. 71.22 (1) (1g); income in
9respect of a decedent; and income from an interest in an estate or trust. "Gross
10income" from a business or farm consists of the total gross receipts without reduction
11for cost of goods sold, expenses or any other amounts. The gross rental amounts
12received from rental properties are included in gross income without reduction for
13expenses or any other amounts. "Gross income" from the sale of securities, property
14or other assets consists of the gross selling price without reduction for the cost of the
15assets, expenses of sale or any other amounts. "Gross income" from an annuity,
16retirement plan or profit sharing plan consists of the gross amount received without
17reduction for the employe's contribution to the annuity or plan.
AB133-ASA1, s. 1674t 18Section 1674t. 71.03 (2) (a) 1. of the statutes is amended to read:
AB133-ASA1,825,1419 71.03 (2) (a) 1. Every natural person domiciled in this state during the entire
20taxable year having gross income of $5,200 or more if under 65 years of age, or $5,700
21or more if 65 years of age or over, or $7,040 or more if the natural person files as a
22head of household, and every married person who files jointly and is domiciled in this
23state during the entire taxable year having gross income during the year when the
24joint gross income of the married person and his or her spouse is $7,200 or more if
25both are under 65 years of age; $7,700 or more if one spouse is under 65 years of age

1and the other spouse is 65 years of age or over; or $8,200 or more if both are 65 years
2of age or over; and every married person who files separately and is domiciled in this
3state during the entire taxable year and has gross income of $3,420 or more. The
4department of revenue shall annually adjust the dollar amounts of the filing
5requirements so as to reflect changes in the standard deduction, the rates under s.
671.06 or the exemption under s. 71.07 (8) (a)
individual domiciled in this state during
7the entire taxable year who has a gross income at or above a threshold amount which
8shall be determined annually by the department of revenue. The threshold amounts
9shall be determined for categories of individuals based on filing status and age, and
10shall include categories for single individuals; individuals who file as a head of
11household; married couples who file jointly; and married persons who file separately.
12The department of revenue shall establish a threshold amount for each category of
13individual at an amount at which no individual in that category whose gross income
14is below that amount has a state income tax liability
.
AB133-ASA1, s. 1675 15Section 1675. 71.04 (4) of the statutes is renumbered 71.04 (4) (intro) and
16amended to read:
AB133-ASA1,826,1117 71.04 (4) Nonresident allocation and apportionment formula. (intro.)
18Nonresident individuals and nonresident estates and trusts engaged in business
19within and without the state shall be taxed only on such income as is derived from
20business transacted and property located within the state. The amount of such
21income attributable to Wisconsin may be determined by an allocation and separate
22accounting thereof, when the business of such nonresident individual or nonresident
23estate or trust within the state is not an integral part of a unitary business, but the
24department of revenue may permit an allocation and separate accounting in any case
25in which it is satisfied that the use of such method will properly reflect the income

1taxable by this state. In all cases in which allocation and separate accounting is not
2permissible, the determination shall be made in the following manner: for all
3businesses except financial organizations telecommunications companies, public
4utilities, railroads, sleeping car companies and car line companies there shall first
5be deducted from the total net income of the taxpayer the part thereof (less related
6expenses, if any) that follows the situs of the property or the residence of the
7recipient. The Except as provided under s. 71.25 (9d) and (9g), the remaining net
8income shall be apportioned to Wisconsin this state by use of an apportionment
9fraction composed of a sales factor representing 50% of the fraction, a property factor
10representing 25% of the fraction and a payroll factor representing 25% of the
11fraction.
the following:
AB133-ASA1, s. 1675b 12Section 1675b. 71.04 (4) (a) of the statutes is created to read:
AB133-ASA1,826,1613 71.04 (4) (a) For taxable years beginning after December 31, 2000, and before
14January 1, 2002, an apportionment fraction composed of a sales factor under sub. (7)
15representing 63% of the fraction, a property factor under sub. (5) representing 18.5%
16of the fraction and a payroll factor under sub. (6) representing 18.5% of the fraction.
AB133-ASA1, s. 1675c 17Section 1675c. 71.04 (4) (b) of the statutes is created to read:
AB133-ASA1,826,2118 71.04 (4) (b) For taxable years beginning after December 31, 2001, and before
19January 1, 2003, an apportionment fraction composed of a sales factor under sub. (7)
20representing 85% of the fraction, a property factor under sub. (5) representing 7.5%
21of the fraction and a payroll factor under sub. (6) representing 7.5% of the fraction.
AB133-ASA1, s. 1675d 22Section 1675d. 71.04 (4) (c) of the statutes is created to read:
AB133-ASA1,826,2423 71.04 (4) (c) For taxable years beginning after December 31, 2002, an
24apportionment fraction composed of the sales factor under sub. (7).
AB133-ASA1, s. 1676 25Section 1676. 71.04 (5) (intro.) of the statutes is amended to read:
AB133-ASA1,827,2
171.04 (5) Property factor. (intro.) For purposes of sub. (4) and for taxable
2years beginning before January 1, 2003
:
AB133-ASA1, s. 1677 3Section 1677. 71.04 (6) (intro.) of the statutes is amended to read:
AB133-ASA1,827,54 71.04 (6) Payroll factor. (intro.) For purposes of sub. (4) and for taxable years
5beginning before January 1, 2003
:
AB133-ASA1, s. 1678 6Section 1678. 71.04 (7) (d) of the statutes is amended to read:
AB133-ASA1,827,157 71.04 (7) (d) Sales, other than sales of tangible personal property, are in this
8state if the income-producing activity is performed in this state. If the
9income-producing activity is performed both in and outside this state the sales shall
10be divided between those states having jurisdiction to tax such business in
11proportion to the direct costs of performance incurred in each such state in rendering
12this service. Services performed in states which do not have jurisdiction to tax the
13business shall be deemed to have been performed in the state to which compensation
14is allocated by sub. (6). This paragraph does not apply to taxable years beginning
15after December 31, 1999.
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