AB133-SSA1,821,204
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-SSA1,822,522
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-SSA1,822,87
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-SSA1,822,1110
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-SSA1,822,2113
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-SSA1,823,2023
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-SSA1,824,1722
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-SSA1,825,1419
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-SSA1, s. 1675
15Section
1675. 71.04 (4) of the statutes is renumbered 71.04 (4) (intro) and
16amended to read:
AB133-SSA1,826,1117
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-SSA1,826,1613
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-SSA1,826,2118
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-SSA1,826,2423
71.04
(4) (c) For taxable years beginning after December 31, 2002, an
24apportionment fraction composed of the sales factor under sub. (7).
AB133-SSA1,827,2
171.04
(5) Property factor. (intro.) For purposes of sub. (4)
and for taxable
2years beginning before January 1, 2003:
AB133-SSA1,827,54
71.04
(6) Payroll factor. (intro.) For purposes of sub. (4)
and for taxable years
5beginning before January 1, 2003:
AB133-SSA1,827,157
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.
AB133-SSA1,827,2017
71.04
(7) (dc) For taxable years beginning after December 31, 1999, sales,
18rents, royalties, and other income from real property, and the receipts from the lease
19or rental of tangible personal property, are attributed to the state in which the
20property is located.
AB133-SSA1,828,222
71.04
(7) (dg) For taxable years beginning after December 31, 1999, receipts
23from the lease or rental of moving property including but not limited to motor
24vehicles, rolling stock, aircraft, vessels, or mobile equipment are included in the
1numerator of the sales factor under par. (a) to the extent that the property is used
2in this state. The use of moving property in this state is determined as follows:
AB133-SSA1,828,83
1. The use of a motor vehicle or rolling stock in this state is determined by
4multiplying the gross receipts from the lease or rental of the motor vehicle or rolling
5stock by a fraction having as a numerator the number of miles traveled within this
6state by the motor vehicle or rolling stock while leased or rented in the taxable year
7and having as a denominator the total number of miles traveled by the motor vehicle
8or rolling stock while leased or rented in the taxable year.
AB133-SSA1,828,139
2. The use of an aircraft in this state is determined by multiplying the gross
10receipts from the lease or rental of the aircraft by a fraction having as a numerator
11the number of landings of the aircraft in this state while leased or rented in the
12taxable year and having as a denominator the total number of landings of the aircraft
13while leased or rented in the taxable year.
AB133-SSA1,828,1914
3. The use of a vessel or mobile equipment in this state is determined by
15multiplying the gross receipts from the lease or rental of the vessel or mobile
16equipment by a fraction having as a numerator the number of days that the vessel
17or mobile equipment is in this state while leased or rented in the taxable year and
18having as a denominator the total number of days that the vessel or mobile
19equipment is leased or rented in the taxable year.
AB133-SSA1,828,2320
4. If the taxpayer does not know the location of moving property while such
21property is leased or rented in the taxable year, the moving property is used in the
22state in which such property is located at the time the lessee or renter takes
23possession of the property.
AB133-SSA1,829,3
171.04
(7) (dn) For taxable years beginning after December 31, 1999, gross
2royalties and gross income received for the use of intangible property are attributed
3to this state if any of the following occurs:
AB133-SSA1,829,64
1. The purchaser of intangible property uses the intangible property in the
5production, fabrication or manufacturing of a product that is sold to a customer who
6is located in this state.
AB133-SSA1,829,97
2. The purchaser of intangible property uses the intangible property in the
8printing or publication of materials that are sold to a customer who is located in this
9state.
AB133-SSA1,829,1110
3. The purchaser of intangible property uses the intangible property in the
11operation of a trade or business at a location in this state.
AB133-SSA1,829,1312
4. The purchaser of intangible property is billed for the purchase of the
13intangible property at a location in this state.
AB133-SSA1,829,1514
5. The taxpayer is not subject to income tax in the state in which the intangible
15property is used but the taxpayer's commercial domicile is in this state.
AB133-SSA1,829,2017
71.04
(7) (dr) 1. For taxable years beginning after December 31, 1999, receipts
18from a service are attributed to the state where the purchaser of the service received
19the benefit of the service. The benefit of a service is received in this state if any of
20the following applies:
AB133-SSA1,829,2121
a. The service relates to real property that is located in this state.
AB133-SSA1,829,2322
b. The service relates to tangible personal property that is located in this state
23at the time that the service is received.
AB133-SSA1,829,2424
c. The service is provided to a person who is located in this state.
AB133-SSA1,829,2525
d. The service is provided to a person doing business in this state.
AB133-SSA1,830,1
1e. The service is performed at a location in this state.
AB133-SSA1,830,102
2. If the purchaser of a service receives the benefit of a service in more than one
3state, the receipts from the performance of the service are included in the numerator
4of the sales factor under par. (a) according to the portion of the service received in this
5state. If the state where a purchaser received the benefit of a service cannot be
6determined, the benefit of a service is received in the state where the purchaser, in
7the regular course of the purchaser's business, ordered the service. If the state where
8a purchaser ordered a service cannot be determined, the benefit of the service is
9received in the state where the purchaser, in the regular course of the purchaser's
10business, receives a bill for the service.
AB133-SSA1,830,1411
3. If the taxpayer is not subject to income tax in the state in which the benefit
12of the service is received, the benefit of the service is received in this state to the
13extent that the taxpayer's employes or representatives performed services from a
14location in this state.
AB133-SSA1,830,1916
71.04 (7)
(ds) 1. For taxable years beginning after December 31, 1999, the gate
17receipts from professional sporting events are attributed to the state in which the
18taxpayer's sports facility is located. Gate receipts include the taxpayer's in-state
19gate receipts and the taxpayer's share of out-of-state gate receipts.
AB133-SSA1,830,2520
2. For taxable years beginning after December 31, 1999, radio and television
21receipts received by the taxpayer from a professional sports association contract with
22a communications network are attributed to this state in proportion to the number
23of events held in this state in which the taxpayer's team is a participant and that are
24related to the contract compared to the total number of events in which the
25taxpayer's team is a participant and that are related to the contract.
AB133-SSA1,831,52
71.04 (7)
(dt) 1. For taxable years beginning after December 31, 1999, the gross
3receipts from radio and television broadcasting, including advertising revenue, are
4attributed to this state in proportion to the audience in this state as compared to the
5total audience.
AB133-SSA1,831,86
2. For taxable years beginning after December 31, 1999, the gross receipts from
7newspapers and magazines, including advertising revenue, are attributed to this
8state in proportion to the circulation in this state as compared to the total circulation.
AB133-SSA1,831,1410
71.04
(7) (dw) 1. Except as provided in subds. 2. and 3., if a person doing
11business in this state and outside this state owns a business that is subject to
12apportionment under sub. (4) or s. 71.25 (6) and a business that is subject to
13apportionment under sub. (8), the person shall apportion income as provided under
14sub. (4) or s. 71.25 (6).
AB133-SSA1,831,2315
2. A person who has filed a tax return and who has reported income on the
16return as apportioned under subd. 1 may request permission from the department
17to use an alternative apportionment method in the next taxable year, if the person
18receives at least 50% of the person's total gross receipts in a taxable year from a
19business described under sub. (8) (c). If the department grants permission to a
20person to use an alternative apportionment method under this subdivision, the
21person may not use the alternative method, and shall apportion income under subd.
221., if the person receives less than 50% of the person's total gross receipts in a taxable
23year from a business described under sub. (8) (c).
AB133-SSA1,832,3
13. The department may require that a person who is subject to apportionment
2under this subsection use an alternative apportionment method to accurately reflect
3income that is attributable to this state.
AB133-SSA1,832,65
71.04
(8) (title)
Railroads, financial organizations telecommunications
6companies and public utilities.
AB133-SSA1,832,138
71.04
(8) (a) "Financial organization", as used in this section, means any bank,
9trust company, savings bank, industrial bank, land bank, safe deposit company,
10private banker, savings and loan association, credit union, cooperative bank, small
11loan company, sales finance company, investment company, brokerage house,
12underwriter or any type of insurance company.
This paragraph does not apply to
13taxable years beginning after December 31, 1999.
AB133-SSA1,832,2115
71.04
(8) (c) The net business income of railroads, sleeping car companies, car
16line companies, financial organizations
, telecommunications companies and public
17utilities requiring apportionment shall be apportioned pursuant to rules of the
18department of revenue, but the income taxed is limited to the income derived from
19business transacted and property located within the state.
For taxable years
20beginning after December 31, 1999, the net business income of financial
21organizations shall be apportioned under s. 71.25 (9d).
AB133-SSA1,833,823
71.04
(10) Department may waive factor. Where, in the case of any nonresident
24individual or nonresident estate or trust engaged in business within and without the
25state of Wisconsin and required to apportion its income as provided in this section,
1it shall be shown to the satisfaction of the department of revenue that the use of any
2one of the 3 factors provided under sub. (4) gives an unreasonable or inequitable final
3average ratio because of the fact that such nonresident individual or nonresident
4estate or trust does not employ, to any appreciable extent in its trade or business in
5producing the income taxed, the factors made use of in obtaining such ratio, this
6factor may, with the approval of the department of revenue, be omitted in obtaining
7the final average ratio which is to be applied to the remaining net income.
This
8subsection does not apply to taxable years beginning after December 31, 2002.
AB133-SSA1,833,1110
71.05
(1) (c) 2. The Wisconsin housing and economic development authority, if
11the bonds are to fund a loan under s. 234.935
, 1997 stats.
AB133-SSA1,834,1613
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-SSA1,834,2218
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-SSA1,834,2524
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-SSA1,835,82
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-SSA1,835,2110
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-SSA1,835,2523
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-SSA1,836,72
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-SSA1,837,199
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.