AB133-ASA1,834,1613 71.05 (6) (a) 12. All alimony deducted for federal income tax purposes and paid
14while the individual paying the alimony was a nonresident of this state; all
All
15penalties for early withdrawals from time savings accounts and deposits deducted
16for federal income tax purposes and paid while the individual charged with the
17penalty was a nonresident of this state; all repayments of supplemental
18unemployment benefit plan payments deducted for federal income tax purposes and
19made while the individual making the repayment was a nonresident of this state;
all
20reforestation expenses related to property not in this state, deducted for federal
21income tax purposes and paid while the individual paying the expense was not a
22resident of this state; all contributions to individual retirement accounts, simplified
23employe pension plans and self-employment retirement plans and all deductible
24employe contributions, deducted for federal income tax purposes and in excess of that
25amount multiplied by a fraction the numerator of which is the individual's wages and

1net earnings from a trade or business taxable by this state and the denominator of
2which is the individual's total wages and net earnings from a trade or business; the
3contributions to a Keogh plan deducted for federal income tax purposes and in excess
4of that amount multiplied by a fraction the numerator of which is the individual's net
5earnings from a trade or business, taxable by this state, and the denominator of
6which is the individual's total net earnings from a trade or business; the amount of
7health insurance costs of self-employed individuals deducted under section 162 (L)
8of the internal revenue code for federal income tax purposes and in excess of that
9amount multiplied by a fraction the numerator of which is the individual's net
10earnings from a trade or business, taxable by this state, and the denominator of
11which is the individual's total net earnings from a trade or business; and the amount
12of self-employment taxes deducted under section 164 (f) of the internal revenue code
13for federal income tax purposes and in excess of that amount multiplied by a fraction
14the numerator of which is the individual's net earnings from a trade or business,
15taxable by this state, and the denominator of which is the individual's total net
16earnings from a trade or a business.
AB133-ASA1, s. 1684d 17Section 1684d. 71.05 (6) (a) 15. of the statutes is amended to read:
AB133-ASA1,834,2218 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
19(2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2dy) and (3s) and not passed through by a
20partnership, limited liability company or tax-option corporation that has added that
21amount to the partnership's, company's or tax-option corporation's income under s.
2271.21 (4) or 71.34 (1) (g).
AB133-ASA1, s. 1686 23Section 1686. 71.05 (6) (b) 23. of the statutes is amended to read:
AB133-ASA1,834,2524 71.05 (6) (b) 23. Any increase in value of a tuition unit that is purchased under
25a tuition contract under s. 16.24 14.63.
AB133-ASA1, s. 1686m
1Section 1686m. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
AB133-ASA1,835,82 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses for
3a student who is the claimant or who is the claimant's child and the claimant's
4dependent who is claimed under section 151 (c) of the Internal Revenue Code, to
5attend any university, college, technical college or a school approved under s. 39.51
645.54, that is located in Wisconsin or to attend a public vocational school or public
7institution of higher education in Minnesota under the Minnesota-Wisconsin
8reciprocity agreement under s. 39.47, calculated as follows:
AB133-ASA1, s. 1687 9Section 1687. 71.05 (6) (b) 28. e. of the statutes is amended to read:
AB133-ASA1,835,2110 71.05 (6) (b) 28. e. For an individual who is a nonresident or part-year resident
11of this state, multiply the amount calculated under subd. 28. a., b., c. or d. by a
12fraction the numerator of which is the individual's wages, salary, tips, unearned
13income and net earnings from a trade or business that are taxable by this state and
14the denominator of which is the individual's total wages, salary, tips, unearned
15income and net earnings from a trade or business. In this subd. 28. e., for married
16persons filing separately "wages, salary, tips, unearned income and net earnings
17from a trade or business" means the separate wages, salary, tips, unearned income
18and net earnings from a trade or business of each spouse, and for married persons
19filing jointly "wages, salary, tips, unearned income and net earnings from a trade or
20business" means the total wages, salary, tips, unearned income and net earnings
21from a trade or business of both spouses.
AB133-ASA1, s. 1688 22Section 1688. 71.05 (6) (b) 28. f. of the statutes is amended to read:
AB133-ASA1,835,2523 71.05 (6) (b) 28. f. Reduce the amount calculated under subd. 28. a., b., c., d. or
24e. to the individual's aggregate wages, salary, tips, unearned income and net
25earnings from a trade or business that are taxable by this state.
AB133-ASA1, s. 1688d
1Section 1688d. 71.05 (6) (b) 29. of the statutes is created to read:
AB133-ASA1,836,72 71.05 (6) (b) 29. The amount claimed as a federal miscellaneous itemized
3deduction under the Internal Revenue Code for repayment of an amount included in
4income in a previous year to the extent that the repayment was previously included
5in Wisconsin adjusted gross income, except that no amount that is used in calculating
6the credit under s. 71.07 (1) may be included in the calculation under this
7subdivision.
AB133-ASA1, s. 1689 8Section 1689. 71.05 (22) (dm) of the statutes is amended to read:
AB133-ASA1,837,199 71.05 (22) (dm) Deduction limits; 1994 and thereafter to 1999. Except as
10provided in par. (f), for taxable years beginning on or after January 1, 1994 after
11December 31, 1993, and before January 1, 2000
, the Wisconsin standard deduction
12is whichever of the following amounts is appropriate. For a single individual who has
13a Wisconsin adjusted gross income of less than $7,500, the standard deduction is
14$5,200. For a single individual who has a Wisconsin adjusted gross income of at least
15$7,500 but not more than $50,830, the standard deduction is the amount obtained
16by subtracting from $5,200 12% of Wisconsin adjusted gross income in excess of
17$7,500 but not less than $0. For a single individual who has a Wisconsin adjusted
18gross income of more than $50,830, the standard deduction is $0.
For a head of
19household who has a Wisconsin adjusted gross income of less than $7,500, the
20standard deduction is $7,040. For a head of household who has a Wisconsin adjusted
21gross income of at least $7,500 but not more than $25,000, the standard deduction
22is the amount obtained by subtracting from $7,040 22.515% of Wisconsin adjusted
23gross income in excess of $7,500 but not less than $0, until the adjusted gross income
24amount at which the standard deduction is equal to the standard deduction for a
25single individual at the same adjusted gross income amount
. For a head of household

1who has a Wisconsin adjusted gross income of more than $25,000 this amount, the
2standard deduction shall be calculated as if the head of household were a single
3individual. For a married couple filing jointly that has an aggregate Wisconsin
4adjusted gross income of less than $10,000, the standard deduction is $8,900. For
5a married couple filing jointly that has an aggregate Wisconsin adjusted gross
6income of at least $10,000 but not more than $55,000, the standard deduction is the
7amount obtained by subtracting from $8,900 19.778% of aggregate Wisconsin
8adjusted gross income in excess of $10,000 but not less than $0. For a married couple
9filing jointly that has an aggregate Wisconsin adjusted gross income of more than
10$55,000, the standard deduction is $0.
For a married individual filing separately
11who has a Wisconsin adjusted gross income of less than $4,750, the standard
12deduction is $4,230. For a married individual filing separately who has a Wisconsin
13adjusted gross income of at least $4,750 but not more than $26,140, the standard
14deduction is the amount obtained by subtracting from $4,230 19.778% of Wisconsin
15adjusted gross income in excess of $4,750 but not less than $0. For a married
16individual filing separately who has a Wisconsin adjusted gross income of more than
17$26,140, the standard deduction is $0.
The secretary of revenue shall prepare a table
18under which deductions under this paragraph shall be determined. That table shall
19be published in the department's instructional booklets.
AB133-ASA1, s. 1690 20Section 1690. 71.05 (22) (dp) of the statutes is created to read:
AB133-ASA1,838,2421 71.05 (22) (dp) Deduction limits, 2000 and thereafter. Except as provided in
22par. (f), for taxable years beginning after December 31, 1999, the Wisconsin standard
23deduction is whichever of the following amounts is appropriate. For a single
24individual who has a Wisconsin adjusted gross income of less than $10,380, the
25standard deduction is $7,200. For a single individual who has a Wisconsin adjusted

1gross income of at least $10,380, the standard deduction is the amount obtained by
2subtracting from $7,200 12% of Wisconsin adjusted gross income in excess of $10,380
3but not less than $0. For a head of household who has a Wisconsin adjusted gross
4income of less than $10,380, the standard deduction is $9,300. For a head of
5household who has a Wisconsin adjusted gross income of at least $10,380, the
6standard deduction is the amount obtained by subtracting from $9,300 22.515% of
7Wisconsin adjusted gross income in excess of $10,380, but not less than $0, until the
8adjusted gross income amount at which the standard deduction is equal to the
9standard deduction for a single individual at the same adjusted gross income
10amount. For a head of household who has a Wisconsin adjusted gross income of more
11than this amount, the standard deduction shall be calculated as if the head of
12household were a single individual. For a married couple filing jointly that has an
13aggregate Wisconsin adjusted gross income of less than $14,570, the standard
14deduction is $12,970. For a married couple filing jointly that has an aggregate
15Wisconsin adjusted gross income of at least $14,570, the standard deduction is the
16amount obtained by subtracting from $12,970 19.778% of aggregate Wisconsin
17adjusted gross income in excess of $14,570 but not less than $0. For a married
18individual filing separately who has a Wisconsin adjusted gross income of less than
19$6,920, the standard deduction is $6,160. For a married individual filing separately
20who has a Wisconsin adjusted gross income of at least $6,920, the standard deduction
21is the amount obtained by subtracting from $6,160 19.778% of Wisconsin adjusted
22gross income in excess of $6,920 but not less than $0. The secretary of revenue shall
23prepare a table under which deductions under this paragraph shall be determined.
24That table shall be published in the department's instructional booklets.
AB133-ASA1, s. 1691 25Section 1691. 71.05 (22) (ds) of the statutes is amended to read:
AB133-ASA1,839,14
171.05 (22) (ds) Standard deduction indexing. For taxable years beginning after
2December 31, 1998, and before January 1, 2000, the dollar amounts of the standard
3deduction that is allowable under par. (dm) and all of the dollar amounts of Wisconsin
4adjusted gross income under par. (dm) shall be increased each year by a percentage
5equal to the percentage change between the U.S. consumer price index for all urban
6consumers, U.S. city average, for the month of August of the previous year and the
7U.S. consumer price index for all urban consumers, U.S. city average, for the month
8of August of the year before the previous year, as determined by the federal
9department of labor. Each amount that is revised under this paragraph shall be
10rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10
11or, if the revised amount is a multiple of $5, such an amount shall be increased to the
12next higher multiple of $10. The department of revenue shall annually adjust the
13changes in dollar amounts required under this paragraph and incorporate the
14changes into the income tax forms and instructions.
AB133-ASA1, s. 1691c 15Section 1691c. 71.05 (22) (dt) of the statutes is created to read:
AB133-ASA1,840,416 71.05 (22) (dt) Standard deduction indexing, 2001 and thereafter. For taxable
17years beginning after December 31, 2000, the dollar amounts of the standard
18deduction that is allowable under par. (dp) and all of the dollar amounts of Wisconsin
19adjusted gross income under par. (dp) shall be increased each year by a percentage
20equal to the percentage change between the U.S. consumer price index for all urban
21consumers, U.S. city average, for the month of August of the previous year and the
22U.S. consumer price index for all urban consumers, U.S. city average, for the month
23of August 1999, as determined by the federal department of labor. Each amount that
24is revised under this paragraph shall be rounded to the nearest multiple of $10 if the
25revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5,

1such an amount shall be increased to the next higher multiple of $10. The
2department of revenue shall annually adjust the changes in dollar amounts required
3under this paragraph and incorporate the changes into the income tax forms and
4instructions.
AB133-ASA1, s. 1692 5Section 1692. 71.05 (22) (f) 4. b. of the statutes is amended to read:
AB133-ASA1,840,76 71.05 (22) (f) 4. b. The standard deduction that may be claimed by an individual
7under par. (dm) or (dp), based on the individual's filing status.
AB133-ASA1, s. 1693 8Section 1693. 71.05 (23) of the statutes is created to read:
AB133-ASA1,840,109 71.05 (23) Personal exemptions. In computing Wisconsin taxable income, an
10individual taxpayer may subtract the following amounts:
AB133-ASA1,840,1211 (a) For taxable years that begin after December 31, 1999, and before January
121, 2001:
AB133-ASA1,840,1513 1. A personal exemption of $600 if the taxpayer is required to file a return under
14s. 71.03 (2) (a) 1. or 2. and $600 for the taxpayer's spouse, except if the spouse is filing
15separately or as a head of household.
AB133-ASA1,840,1816 2. An exemption of $600 for each individual for whom the taxpayer is entitled
17to an exemption for the taxable year under section 151 (c) of the Internal Revenue
18Code.
AB133-ASA1,840,2319 3. An additional exemption of $200 if the taxpayer has reached the age of 65
20before the close of the taxable year to which his or her tax return relates and $200
21for the taxpayer's spouse if he or she has reached the age of 65 before the close of the
22taxable year to which his or her tax return relates, except if the spouse is filing
23separately or as a head of household.
AB133-ASA1,840,2424 (b) For taxable years that begin after December 31, 2000:
AB133-ASA1,841,3
11. A personal exemption of $700 if the taxpayer is required to file a return under
2s. 71.03 (2) (a) 1. or 2. and $700 for the taxpayer's spouse, except if the spouse is filing
3separately or as a head of household.
AB133-ASA1,841,64 2. An exemption of $700 for each individual for whom the taxpayer is entitled
5to an exemption for the taxable year under section 151 (c) of the Internal Revenue
6Code.
AB133-ASA1,841,117 3. An additional exemption of $250 if the taxpayer has reached the age of 65
8before the close of the taxable year to which his or her tax return relates and $250
9for the taxpayer's spouse if he or she has reached the age of 65 before the close of the
10taxable year to which his or her tax return relates, except if the spouse is filing
11separately or as a head of household.
AB133-ASA1,841,2412 (c) With respect to persons who change their domicile into or from this state
13during the taxable year and nonresident persons, personal exemptions under pars.
14(a) and (b) shall be limited to the fraction of the amount so determined that Wisconsin
15adjusted gross income is of federal adjusted gross income. In this paragraph, for
16married persons filing separately "adjusted gross income" means the separate
17adjusted gross income of each spouse and for married persons filing jointly "adjusted
18gross income" means the total adjusted gross income of both spouses. If a person and
19that person's spouse are not both domiciled in this state during the entire taxable
20year, their personal exemptions on a joint return are determined by multiplying the
21personal exemption that would be available to each of them if they were both
22domiciled in this state during the entire taxable year by a fraction the numerator of
23which is their joint Wisconsin adjusted gross income and the denominator of which
24is their joint federal adjusted gross income.
AB133-ASA1, s. 1694 25Section 1694. 71.06 (1m) (intro.) of the statutes is amended to read:
AB133-ASA1,842,6
171.06 (1m) Fiduciaries, single individuals and heads of households; after
21997
to 1999. (intro.) The tax to be assessed, levied and collected upon the taxable
3incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or
4reserve funds, and single individuals and heads of households shall be computed at
5the following rates for taxable years beginning after December 31, 1997, and before
6January 1, 2000
:
AB133-ASA1, s. 1695 7Section 1695. 71.06 (1n) of the statutes is created to read:
AB133-ASA1,842,128 71.06 (1n) Fiduciaries, single individuals and heads of households; 2000. The
9tax to be assessed, levied and collected upon the taxable incomes of all fiduciaries,
10except fiduciaries of nuclear decommissioning trust or reserve funds, and single
11individuals and heads of households shall be computed at the following rates for
12taxable years beginning after December 31, 1999, and before January 1, 2001:
AB133-ASA1,842,1313 (a) On all taxable income from $0 to $7,500, 4.73%.
AB133-ASA1,842,1414 (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.33%.
AB133-ASA1,842,1515 (c) On all taxable income exceeding $15,000 but not exceeding $112,500, 6.55%.
AB133-ASA1,842,1616 (d) On all taxable income exceeding $112,500, 6.75%.
AB133-ASA1, s. 1696 17Section 1696. 71.06 (1p) of the statutes is created to read:
AB133-ASA1,842,2218 71.06 (1p) Fiduciaries, single individuals and heads of households; after
192000.
The tax to be assessed, levied and collected upon the taxable incomes of all
20fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
21single individuals and heads of households shall be computed at the following rates
22for taxable years beginning after December 31, 2000:
AB133-ASA1,842,2323 (a) On all taxable income from $0 to $7,500, 4.6%.
AB133-ASA1,842,2424 (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.15%.
AB133-ASA1,842,2525 (c) On all taxable income exceeding $15,000 but not exceeding $112,500, 6.5%.
AB133-ASA1,843,1
1(d) On all taxable income exceeding $112,500, 6.75%.
AB133-ASA1, s. 1697 2Section 1697. 71.06 (2) (c) (intro.) of the statutes is amended to read:
AB133-ASA1,843,43 71.06 (2) (c) (intro.) For joint returns, for taxable years beginning after
4December 31, 1997, and before January 1, 2000:
AB133-ASA1, s. 1698 5Section 1698. 71.06 (2) (d) (intro.) of the statutes is amended to read:
AB133-ASA1,843,76 71.06 (2) (d) (intro.) For married persons filing separately, for taxable years
7beginning after December 31, 1997, and before January 1, 2000:
AB133-ASA1, s. 1699 8Section 1699. 71.06 (2) (e) of the statutes is created to read:
AB133-ASA1,843,109 71.06 (2) (e) For joint returns, for taxable years beginning after December 31,
101999, and before January 1, 2001:
AB133-ASA1,843,1111 1. On all taxable income from $0 to $10,000, 4.73%.
AB133-ASA1,843,1212 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.33%.
AB133-ASA1,843,1313 3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.55%.
AB133-ASA1,843,1414 4. On all taxable income exceeding $150,000, 6.75%.
AB133-ASA1, s. 1700 15Section 1700. 71.06 (2) (f) of the statutes is created to read:
AB133-ASA1,843,1716 71.06 (2) (f) For married persons filing separately, for taxable years beginning
17after December 31, 1999, and before January 1, 2001:
AB133-ASA1,843,1818 1. On all taxable income from $0 to $5,000, 4.73%.
AB133-ASA1,843,1919 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.33%.
AB133-ASA1,843,2020 3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.55%.
AB133-ASA1,843,2121 4. On all taxable income exceeding $75,000, 6.75%.
AB133-ASA1, s. 1701 22Section 1701. 71.06 (2) (g) of the statutes is created to read:
AB133-ASA1,843,2423 71.06 (2) (g) For joint returns, for taxable years beginning after December 31,
242000:
AB133-ASA1,843,2525 1. On all taxable income from $0 to $10,000, 4.6%.
AB133-ASA1,844,1
12. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.15%.
AB133-ASA1,844,22 3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.5%.
AB133-ASA1,844,33 4. On all taxable income exceeding $150,000, 6.75%.
AB133-ASA1, s. 1702 4Section 1702. 71.06 (2) (h) of the statutes is created to read:
AB133-ASA1,844,65 71.06 (2) (h) For married persons filing separately, for taxable years beginning
6after December 31, 2000:
AB133-ASA1,844,77 1. On all taxable income from $0 to $5,000, 4.6%.
AB133-ASA1,844,88 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.15%.
AB133-ASA1,844,99 3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.5%.
AB133-ASA1,844,1010 4. On all taxable income exceeding $75,000, 6.75%.
AB133-ASA1, s. 1703 11Section 1703. 71.06 (2e) of the statutes is amended to read:
AB133-ASA1,845,912 71.06 (2e) Bracket indexing. For taxable years beginning after December 31,
131998, and before January 1, 2000, the maximum dollar amount in each tax bracket,
14and the corresponding minimum dollar amount in the next bracket, under subs. (1m)
15and (2) (c) and (d), and for taxable years beginning after December 31, 1999, the
16maximum dollar amount in each tax bracket, and the corresponding minimum dollar
17amount in the next bracket, under subs. (1n), (1p) and (2) (e), (f), (g) and (h),
shall be
18increased each year by a percentage equal to the percentage change between the U.S.
19consumer price index for all urban consumers, U.S. city average, for the month of
20August of the previous year and the U.S. consumer price index for all urban
21consumers, U.S. city average, for the month of August of the year before the previous
22year
1997, as determined by the federal department of labor, except that for taxable
23years beginning after December 31, 2000, the dollar amount in the top bracket under
24subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased each year
25by a percentage equal to the percentage change between the U.S. consumer price

1index for all urban consumers, U.S. city average, for the month of August of the
2previous year and the U.S. consumer price index for all urban consumers, U.S. city
3average, for the month of August 1999, as determined by the federal department of
4labor
. Each amount that is revised under this subsection shall be rounded to the
5nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised
6amount is a multiple of $5, such an amount shall be increased to the next higher
7multiple of $10. The department of revenue shall annually adjust the changes in
8dollar amounts required under this subsection and incorporate the changes into the
9income tax forms and instructions.
AB133-ASA1, s. 1704 10Section 1704. 71.06 (2m) of the statutes is amended to read:
AB133-ASA1,845,1411 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p) or (2) changes
12during a taxable year, the taxpayer shall compute the tax for that taxable year by the
13methods applicable to the federal income tax under section 15 of the internal revenue
14code.
AB133-ASA1, s. 1705 15Section 1705. 71.06 (2s) (b) of the statutes is amended to read:
AB133-ASA1,846,316 71.06 (2s) (b) For taxable years beginning after December 31, 1997, and before
17January 1, 2000,
with respect to nonresident individuals, including individuals
18changing their domicile into or from this state, the tax brackets under subs. (1m) and
19(2) (c) and (d) shall be multiplied by a fraction, the numerator of which is Wisconsin
20adjusted gross income and the denominator of which is federal adjusted gross
21income. In this paragraph, for married persons filing separately "adjusted gross
22income" means the separate adjusted gross income of each spouse, and for married
23persons filing jointly "adjusted gross income" means the total adjusted gross income
24of both spouses. If an individual and that individual's spouse are not both domiciled
25in this state during the entire taxable year, the tax brackets under subs. (1m) and

1(2) (c) and (d) on a joint return shall be multiplied by a fraction, the numerator of
2which is their joint Wisconsin adjusted gross income and the denominator of which
3is their joint federal adjusted gross income.
AB133-ASA1, s. 1706 4Section 1706. 71.06 (2s) (c) of the statutes is created to read:
AB133-ASA1,846,175 71.06 (2s) (c) For taxable years beginning after December 31, 1999, and before
6January 1, 2001, with respect to nonresident individuals, including individuals
7changing their domicile into or from this state, the tax brackets under subs. (1n) and
8(2) (e) and (f) shall be multiplied by a fraction, the numerator of which is Wisconsin
9adjusted gross income and the denominator of which is federal adjusted gross
10income. In this paragraph, for married persons filing separately "adjusted gross
11income" means the separate adjusted gross income of each spouse, and for married
12persons filing jointly "adjusted gross income" means the total adjusted gross income
13of both spouses. If an individual and that individual's spouse are not both domiciled
14in this state during the entire taxable year, the tax brackets under subs. (1n) and (2)
15(e) and (f) on a joint return shall be multiplied by a fraction, the numerator of which
16is their joint Wisconsin adjusted gross income and the denominator of which is their
17joint federal adjusted gross income.
AB133-ASA1, s. 1707 18Section 1707. 71.06 (2s) (d) of the statutes is created to read:
AB133-ASA1,847,619 71.06 (2s) (d) For taxable years beginning after December 31, 2000, with
20respect to nonresident individuals, including individuals changing their domicile
21into or from this state, the tax brackets under subs. (1p) and (2) (g) and (h) shall be
22multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income
23and the denominator of which is federal adjusted gross income. In this paragraph,
24for married persons filing separately "adjusted gross income" means the separate
25adjusted gross income of each spouse, and for married persons filing jointly "adjusted

1gross income" means the total adjusted gross income of both spouses. If an individual
2and that individual's spouse are not both domiciled in this state during the entire
3taxable year, the tax brackets under subs. (1p) and (2) (g) and (h) on a joint return
4shall be multiplied by a fraction, the numerator of which is their joint Wisconsin
5adjusted gross income and the denominator of which is their joint federal adjusted
6gross income.
AB133-ASA1, s. 1707t 7Section 1707t. 71.07 (2dj) (am) 1. of the statutes is amended to read:
AB133-ASA1,847,128 71.07 (2dj) (am) 1. Modify "member of a targeted group", as defined in section
951 (d) of the internal revenue code as amended to December 31, 1995, to include
10persons unemployed as a result of a business action subject to s. 109.07 (1m) and
11persons specified under 29 USC 1651 (a) dislocated workers, as defined in 29 USC
122801
(9),
and to require a member of a targeted group to be a resident of this state.
AB133-ASA1, s. 1707v 13Section 1707v. 71.07 (2dj) (am) 2. of the statutes is amended to read:
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