AB1-ASA1,52,2524
(d) The limitation in this section does not apply to any increase in a political
25subdivision's operating levy that results from complying with a court order.
AB1-ASA1,53,4
1(4) Notification. Each year, not later than November 1, the department of
2revenue shall notify every political subdivision of the increase in inflation, valuation
3factor, and population, as described in sub. (2), that applies to the political
4subdivision.
AB1-ASA1, s. 154
5Section 154. 66.1207 (1) (b) of the statutes is amended to read:
AB1-ASA1,53,106
66.1207
(1) (b) Any person who secures or assists in securing dwelling
7accommodations under s. 66.1205 by intentionally making false representations in
8order to receive at least $2,500 but not more than $25,000 in financial assistance for
9which the person would not otherwise be entitled
shall be fined not more than
10$10,000 or imprisoned for not more than 3 years or both is guilty of a Class I felony.
AB1-ASA1, s. 155
11Section 155. 66.1207 (1) (c) of the statutes is amended to read:
AB1-ASA1,53,1612
66.1207
(1) (c) Any person who secures or assists in securing dwelling
13accommodations under s. 66.1205 by intentionally making false representations in
14order to receive more than $25,000 in financial assistance for which the person would
15not otherwise be entitled
shall be fined not more than $10,000 or imprisoned for not
16more than 7 years and 6 months or both is guilty of a Class H felony.
AB1-ASA1, s. 156
17Section 156. 69.24 (1) (intro.) of the statutes is amended to read:
AB1-ASA1,53,2018
69.24
(1) (intro.) Any person who does any of the following
shall be fined not
19more than $10,000 or imprisoned for not more than 3 years or both
is guilty of a Class
20I felony:
AB1-ASA1, s. 157
21Section 157. 70.47 (18) (a) of the statutes is amended to read:
AB1-ASA1,53,2522
70.47
(18) (a) Whoever with intent to injure or defraud alters, damages,
23removes or conceals any of the items specified under subs. (8) (f) and (17)
may be fined
24not more than $1,000 or imprisoned for not more than 3 years or both is guilty of a
25Class I felony.
AB1-ASA1, s. 160
3Section 160. 71.01 (6) (i) of the statutes is amended to read:
AB1-ASA1,55,74
71.01
(6) (i) For taxable years that begin after December 31, 1993, and before
5January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 1993, excluding sections 103,
8104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203
9(d)
, and 13215 of P.L.
103-66 and as amended by P.L.
103-296, P.L.
103-337, P.L.
10103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
11section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 12and, P.L.
105-277,
and P.L. 106-554, and as indirectly affected by P.L.
99-514, P.L.
13100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
14101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104
, and
15110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1613113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and 13215 of P.L.
103-66, P.L.
103-296,
17P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
18104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
19105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue
20Code applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the federal Internal Revenue Code enacted after
22December 31, 1993, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 1993, and before January 1, 1995, except that
24changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
25103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
1section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 2and, P.L.
105-277, and P.L. 106-554, and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L.
103-296, P.L.
103-337, P.L.
4103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
5section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 6and, P.L.
105-277,
and P.L. 106-554, apply for Wisconsin purposes at the same time
7as for federal purposes.
AB1-ASA1, s. 161
8Section 161. 71.01 (6) (j) of the statutes is amended to read:
AB1-ASA1,56,109
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
10January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
11decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
12Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
13104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
1413203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
15excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and as
17indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
18101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
19102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
20102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
2113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
22104-117, P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
23104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
24and P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes at the
25same time as for federal purposes. Amendments to the federal Internal Revenue
1Code enacted after December 31, 1994, do not apply to this paragraph with respect
2to taxable years beginning after December 31, 1994, and before January 1, 1996,
3except that changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-117,
4P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
5104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
6106-554, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1202,
81204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
9105-206 and, P.L.
105-277,
and P.L. 106-554, apply for Wisconsin purposes at the
10same time as for federal purposes.
AB1-ASA1, s. 162
11Section 162. 71.01 (6) (k) of the statutes is amended to read:
AB1-ASA1,57,1312
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
13January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
14decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
15Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
16104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
1713203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
18sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
19104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
20106-554, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
22102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
23102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
25104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and
11605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
2105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue Code applies
3for Wisconsin purposes at the same time as for federal purposes. Amendments to the
4federal Internal Revenue Code enacted after December 31, 1995, do not apply to this
5paragraph with respect to taxable years beginning after December 31, 1995, and
6before January 1, 1997, except that changes to the Internal Revenue Code made by
7P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of
8P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 9and, P.L.
105-277, and P.L. 106-554, and changes that indirectly affect the
10provisions applicable to this subchapter made by P.L.
104-117, P.L.
104-188,
11excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191,
12P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277,
and P.L.
13106-554, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 163
14Section 163. 71.01 (6) (L) of the statutes is amended to read:
AB1-ASA1,58,1615
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
16January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
19104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
20(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
21104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 22and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L.
23107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
24101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
25102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
1102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
213174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
3104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
41311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
5105-34, P.L.
105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16,
6excluding section 431 of P.L. 107-16. The Internal Revenue Code applies for
7Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 1996, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 1996, and
10before January 1, 1998, except that changes to the Internal Revenue Code made by
11P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and
, P.L.
106-36, P.L. 106-554,
12and P.L. 107-16, excluding section 431 of P.L. 107-16, and changes that indirectly
13affect the provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34,
14P.L.
105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16,
15excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the same time
16as for federal purposes.
AB1-ASA1, s. 164
17Section 164. 71.01 (6) (m) of the statutes is amended to read:
AB1-ASA1,59,2018
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
19January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
21Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
22104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
23(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
24104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 25and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section
1431 of P.L. 107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
2100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
3101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
4102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
5(d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
6103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
7(c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
8105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
9106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
10107-16. The Internal Revenue Code applies for Wisconsin purposes at the same time
11as for federal purposes. Amendments to the federal Internal Revenue Code enacted
12after December 31, 1997, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1997, and before January 1, 1999, except that
14changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
15105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L.
16107-16, excluding section 431 of P.L. 107-16, and changes that indirectly affect the
17provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
18105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L.
19107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
20same time as for federal purposes.
AB1-ASA1, s. 165
21Section 165. 71.01 (6) (n) of the statutes is amended to read:
AB1-ASA1,60,2422
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
23January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
24decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
25Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
1104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
2(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
3104-188, and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L.
4106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
5107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
6101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
7102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
8102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
913174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
10104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
111311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
12105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
13P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding
14section 431 of P.L. 107-16. The Internal Revenue Code applies for Wisconsin
15purposes at the same time as for federal purposes. Amendments to the federal
16Internal Revenue Code enacted after December 31, 1998, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 1998, and
18before January 1, 2000, except that changes to the Internal Revenue Code made by
19P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L.
20106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and changes that
21indirectly affect the provisions applicable to this subchapter made by P.L.
106-36 22and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L.
23107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
24same time as for federal purposes.
AB1-ASA1, s. 166
25Section 166. 71.01 (6) (o) of the statutes is amended to read:
AB1-ASA1,62,2
171.01
(6) (o) For taxable years that begin after December 31, 1999,
and before
2January 1, 2001, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
5104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
6(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
7104-188, and as amended by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554,
8P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as indirectly
9affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
10101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
11excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
12103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
13103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
14104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
15104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
16105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-200, P.L. 106-230,
17P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
18P.L. 107-16. The Internal Revenue Code applies for Wisconsin purposes at the same
19time as for federal purposes. Amendments to the federal Internal Revenue Code
20enacted after December 31, 1999, do not apply to this paragraph with respect to
21taxable years beginning after December 31, 1999
, and before January 1, 2001,
22except that changes to the Internal Revenue Code made by P.L. 106-200, P.L.
23106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding
24section 431 of P.L. 107-16, and changes that indirectly affect the provisions
25applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L.
1106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, apply
2for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 167
3Section 167. 71.01 (6) (p) of the statutes is created to read:
AB1-ASA1,63,34
71.01
(6) (p) For taxable years that begin after December 31, 2000, and before
5January 1, 2002, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 2000, excluding sections 103,
8104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, and as amended by P.L.
107-16, excluding section 431 of P.L.
107-16, and
11P.L.
107-22, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
12P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508,
13P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
14102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
16104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
171311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
18105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
19106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554, P.L.
106-573, P.L.
107-16,
20excluding section 431 of P.L.
107-16, and P.L.
107-22. The Internal Revenue Code
21applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the federal Internal Revenue Code enacted after December 31, 2000,
23do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2000, and before January 1, 2002, except that changes to the Internal
25Revenue Code made by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
1107-22, and changes that indirectly affect the provisions applicable to this
2subchapter made by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
3107-22, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 168
4Section 168. 71.01 (6) (q) of the statutes is created to read:
AB1-ASA1,63,245
71.01
(6) (q) For taxable years that begin after December 31, 2001, for natural
6persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
7reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
8as amended to December 31, 2001, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
10sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and section
11431 of P.L.
107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
12100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
13101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
14102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
15(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
16103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
17(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
18105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
19106-170, P.L.
106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554, P.L.
106-573, P.L.
20107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
107-22. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 2001, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 2001.
AB1-ASA1,64,8
171.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
2or depreciation, "Internal Revenue Code" means
either the federal Internal Revenue
3Code as amended to December 31,
1999, or the federal Internal Revenue Code in
4effect for the taxable year for which the return is filed 2000, except that property that,
5under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year
61986 under the Internal Revenue Code as amended to December 31, 1980, shall
7continue to be depreciated under the Internal Revenue Code as amended to
8December 31, 1980.
AB1-ASA1, s. 170c
9Section 170c. 71.04 (4) of the statutes is renumbered 71.04 (4) (intro.) and
10amended to read:
AB1-ASA1,65,411
71.04
(4) Nonresident allocation and apportionment formula. (intro.)
12Nonresident individuals and nonresident estates and trusts engaged in business
13within and without the state shall be taxed only on such income as is derived from
14business transacted and property located within the state. The amount of such
15income attributable to Wisconsin may be determined by an allocation and separate
16accounting thereof, when the business of such nonresident individual or nonresident
17estate or trust within the state is not an integral part of a unitary business, but the
18department of revenue may permit an allocation and separate accounting in any case
19in which it is satisfied that the use of such method will properly reflect the income
20taxable by this state. In all cases in which allocation and separate accounting is not
21permissible, the determination shall be made in the following manner: for all
22businesses except
air carriers, financial organizations,
pipeline companies, public
23utilities, railroads, sleeping car companies and car line companies there shall first
24be deducted from the total net income of the taxpayer the part thereof (less related
25expenses, if any) that follows the situs of the property or the residence of the
1recipient. The remaining net income shall be apportioned to
Wisconsin this state by
2use of
an apportionment fraction composed of a sales factor representing 50% of the
3fraction, a property factor representing 25% of the fraction and a payroll factor
4representing 25% of the fraction. the following:
AB1-ASA1,65,96
71.04
(4) (a) For taxable years beginning before January 1, 2004, an
7apportionment fraction composed of a sales factor under sub. (7) representing 50%
8of the fraction, a property factor under sub. (5) representing 25% of the fraction, and
9a payroll factor under sub. (6) representing 25% of the fraction.
AB1-ASA1,65,1411
71.04
(4) (b) For taxable years beginning after December 31, 2003, an
12apportionment fraction composed of a sales factor under sub. (7) representing 55%
13of the fraction, a property factor under sub. (5) representing 22.5% of the fraction,
14and a payroll factor under sub. (6) representing 22.5% of the fraction.
AB1-ASA1,65,1916
71.04
(4) (c) For taxable years beginning after December 31, 2003, the
17apportionment fraction for the remaining net income of a financial organization shall
18include a sales factor that represents 55% of the apportionment fraction, as
19determined by rule by the department.
AB1-ASA1, s. 170g
20Section 170g. 71.04 (8) (b) of the statutes is renumbered 71.04 (8) (b) 1. and
21amended to read:
AB1-ASA1,66,322
71.04
(8) (b) 1.
"Public For taxable years beginning before January 1, 2004,
23"public utility", as used in this section, means
any business entity described under
24subd. 2. and any business entity which owns or operates any plant, equipment,
25property, franchise, or license for the transmission of communications or the
1production, transmission, sale, delivery, or furnishing of electricity, water or steam,
2the rates of charges for goods or services of which have been established or approved
3by a federal, state or local government or governmental agency.
"
Public
AB1-ASA1,66,9
42. In this section, for taxable years beginning after December 31, 2003, "public 5utility"
also means any business entity providing service to the public and engaged
6in the transportation of goods and persons for hire, as defined in s. 194.01 (4),
7regardless of whether or not the entity's rates or charges for services have been
8established or approved by a federal, state or local government or governmental
9agency.
AB1-ASA1,66,1511
71.04
(8) (c) The net business income of railroads, sleeping car companies, car
12line companies,
pipeline companies, financial organizations
, air carriers, and public
13utilities requiring apportionment shall be apportioned pursuant to rules of the
14department of revenue, but the income taxed is limited to the income derived from
15business transacted and property located within the state.
AB1-ASA1, s. 173
18Section 173. 71.22 (4) (i) of the statutes is amended to read:
AB1-ASA1,67,2319
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
21December 31, 1993, and before January 1, 1995, means the federal Internal
22Revenue Code as amended to December 31, 1993, excluding sections 103, 104
, and
23110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and
2413215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465,
25P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
1of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
2105-277, and P.L. 106-554, and as indirectly affected in the provisions applicable to
3this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
4(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section
51008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
6P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
7102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
813174, 13203 (d)
, and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465,
9P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
10of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206
and, P.L.
11105-277, and P.L. 106-554. The Internal Revenue Code applies for Wisconsin
12purposes at the same time as for federal purposes. Amendments to the federal
13Internal Revenue Code enacted after December 31, 1993, do not apply to this
14paragraph with respect to taxable years beginning after December 31, 1993, and
15before January 1, 1995, except that changes to the Internal Revenue Code made by
16P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
17104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
18104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and
19changes that indirectly affect the provisions applicable to this subchapter made by
20P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
21104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
22104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, apply for
23Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 174
24Section 174. 71.22 (4) (j) of the statutes is amended to read:
AB1-ASA1,69,3
171.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
2(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
3December 31, 1994, and before January 1, 1996, means the federal Internal
4Revenue Code as amended to December 31, 1994, excluding sections 103, 104
, and
5110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
6of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
71204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
8105-206 and, P.L.
105-277, and P.L. 106-554, and as indirectly affected in the
9provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 10excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2)
11of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
12101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and
13110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1413113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
15103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
161311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
17105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue Code applies
18for Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal Internal Revenue Code enacted after December 31, 1994, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1994, and
21before January 1, 1996, except that changes to the Internal Revenue Code made by
22P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
23104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
24and P.L. 106-554, and changes that indirectly affect the provisions applicable to this
25subchapter made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311
,
1and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, 2P.L.
105-277,
and P.L. 106-554, apply for Wisconsin purposes at the same time as
3for federal purposes.
AB1-ASA1, s. 175
4Section 175. 71.22 (4) (k) of the statutes is amended to read:
AB1-ASA1,70,85
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
6(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
7December 31, 1995, and before January 1, 1997, means the federal Internal
8Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
9110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
10of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
111311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
12P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and as indirectly affected in the
13provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 14excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2)
15of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
16101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and
17110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1813113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
19103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
201204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
21105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue
22Code applies for Wisconsin purposes at the same time as for federal purposes.
23Amendments to the federal Internal Revenue Code enacted after
24December 31, 1995, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1995, and before January 1, 1997, except that
1changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
21123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
3105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and changes
4that indirectly affect the provisions applicable to this subchapter made by P.L.
5104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
6104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
7and P.L. 106-554, apply for Wisconsin purposes at the same time as for federal
8purposes.
AB1-ASA1, s. 176
9Section 176. 71.22 (4) (L) of the statutes is amended to read:
AB1-ASA1,71,1210
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
12December 31, 1996, and before January 1, 1998, means the federal Internal
13Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
14110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
15103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
16and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277
and, P.L.
17106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as
18indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
19100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
20(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
22excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
23103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
24103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
25excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
1104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 2P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L. 107-16. The
3Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
4purposes. Amendments to the federal Internal Revenue Code enacted after
5December 31, 1996, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 1996, and before January 1, 1998, except that
7changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
8105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding
9section 431 of P.L. 107-16, and changes that indirectly affect the provisions
10applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
11105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of
12P.L. 107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 177
13Section 177. 71.22 (4) (m) of the statutes is amended to read:
AB1-ASA1,72,1714
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
15(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
16December 31, 1997, and before January 1, 1999, means the federal Internal
17Revenue Code as amended to December 31, 1997, excluding sections 103, 104
, and
18110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
19103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
20and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36
and, P.L.
21106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
22107-16, and as indirectly affected in the provisions applicable to this subchapter by
23P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2),
24812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
25100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
1102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
2102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
4104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
5104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
6105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573,
7and P.L. 107-16, excluding section 431 of P.L. 107-16. The Internal Revenue Code
8applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
10do not apply to this paragraph with respect to taxable years beginning after
11December 31, 1997, and before January 1, 1999, except that changes to the Internal
12Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, 13P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
14P.L. 107-16, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
16106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
17107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 178
18Section 178. 71.22 (4) (n) of the statutes is amended to read:
AB1-ASA1,73,2219
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
21December 31, 1998, and before January 1, 2000, means the federal Internal
22Revenue Code as amended to December 31, 1998, excluding sections 103, 104
, and
23110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
24103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
25and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L.
1106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and
2as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
3P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
4821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
5101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
6excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
7103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
8103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
9excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
10104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
11105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554,
12P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16. The Internal
13Revenue Code applies for Wisconsin purposes at the same time as for federal
14purposes. Amendments to the federal Internal Revenue Code enacted after
15December 31, 1998, do not apply to this paragraph with respect to taxable years
16beginning after December 31, 1998, and before January 1, 2000, except that
17changes to the Internal Revenue Code made by P.L.
106-36 and, P.L.
106-170, P.L.
18106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding
19section 431 of P.L. 107-16, and changes that indirectly affect the provisions
20applicable to this subchapter made by P.L.
106-36 and
, P.L.
106-170, P.L. 106-230,
21P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
22P.L. 107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 179
23Section 179. 71.22 (4) (o) of the statutes is amended to read:
AB1-ASA1,75,224
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1999,
and before January 1, 2001, means the federal Internal Revenue
2Code as amended to December 31, 1999, excluding sections 103, 104
, and 110 of P.L.
3102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 4and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
5amended by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573,
6and P.L. 107-16, excluding section 431 of P.L. 107-16, and as indirectly affected in
7the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
8100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823
9(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
10101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
11103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
12sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
13103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
141123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
15104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
16106-36 and, P.L.
106-170, P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554,
17P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16. The Internal
18Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 1999, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 1999
, and before January 1, 2001, except that changes
22to the Internal Revenue Code made by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L.
23106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and
24changes that indirectly affect the provisions applicable to this subchapter made by
25P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L.
1107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
2same time as for federal purposes.
AB1-ASA1, s. 180
3Section 180. 71.22 (4) (p) of the statutes is created to read:
AB1-ASA1,76,44
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2000, and before January 1, 2002, means the federal Internal Revenue
7Code as amended to December 31, 2000, 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,
9and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
10amended by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
107-22, and
11as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
12P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
13821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
14101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
15excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, 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, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
20105-277, P.L.
106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
106-519, P.L.
21106-554, P.L.
106-573, P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
22107-22. The Internal Revenue Code applies for Wisconsin purposes at the same time
23as for federal purposes. Amendments to the federal Internal Revenue Code enacted
24after December 31, 2000, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 2000, and before January 1, 2002, except that changes
1to the Internal Revenue Code made by P.L.
107-16, excluding section 431 of P.L.
2107-16, and P.L.
107-22, and changes that indirectly affect the provisions applicable
3to this subchapter made by P.L.
107-16, excluding section 431 of P.L.
107-16, and
4P.L.
107-22, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 181
5Section 181. 71.22 (4) (q) of the statutes is created to read:
AB1-ASA1,77,26
71.22
(4) (q) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2001, means the federal Internal Revenue Code as amended to
9December 31, 2001, 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, sections 1123 (b),
111202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and section 431 of P.L.
107-16,
12and as indirectly affected in the provisions applicable to this subchapter by P.L.
1399-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
14(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
15100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
16102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
17102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
19104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
20104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
21105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
22106-519, P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431
23of P.L.
107-16, and P.L.
107-22. The Internal Revenue Code applies for Wisconsin
24purposes at the same time as for federal purposes. Amendments to the federal
1Internal Revenue Code enacted after December 31, 2001, do not apply to this
2paragraph with respect to taxable years beginning after December 31, 2001.
AB1-ASA1, s. 184
5Section 184. 71.22 (4m) (g) of the statutes is amended to read:
AB1-ASA1,78,96
71.22
(4m) (g) For taxable years that begin after December 31, 1993, and
7before January 1, 1995, "Internal Revenue Code", for corporations that are subject
8to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
9Internal Revenue Code as amended to December 31, 1993, excluding sections 103,
10104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203
11(d)
, and 13215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
12103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
13section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 14and, P.L.
105-277, and P.L. 106-554, and as indirectly affected in the provisions
15applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
16101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
17excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
18103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and 13215
19of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding
20section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
21104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
22106-554. The Internal Revenue Code applies for Wisconsin purposes at the same
23time as for federal purposes. Amendments to the Internal Revenue Code enacted
24after December 31, 1993, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1993, and before January 1, 1995, except that
1changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
2103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
3section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 4and, P.L.
105-277, and P.L. 106-554, and changes that indirectly affect the
5provisions applicable to this subchapter made by P.L.
103-296, P.L.
103-337, P.L.
6103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
7section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 8and, P.L.
105-277,
and P.L. 106-554, apply for Wisconsin purposes at the same time
9as for federal purposes.
AB1-ASA1, s. 185
10Section 185. 71.22 (4m) (h) of the statutes is amended to read:
AB1-ASA1,79,1111
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
12before January 1, 1996, "Internal Revenue Code", for corporations that are subject
13to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
14Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
15104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
1613203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
17sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
18105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and as indirectly affected
19in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
20100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
21102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
22102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
2313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
24104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
25104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
1106-554. The Internal Revenue Code applies for Wisconsin purposes at the same
2time as for federal purposes. Amendments to the Internal Revenue Code enacted
3after December 31, 1994, do not apply to this paragraph with respect to taxable years
4beginning after December 31, 1994, and before January 1, 1996, except that
5changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
6sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
7105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and changes that
8indirectly affect the provisions applicable to this subchapter made by P.L.
104-7, P.L.
9104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
10104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L.
11106-554, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 186
12Section 186. 71.22 (4m) (i) of the statutes is amended to read:
AB1-ASA1,80,1413
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
14January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
15on unrelated business income under s. 71.26 (1) (a), means the federal Internal
16Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
17110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
18of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
191311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
20P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and as indirectly affected in the
21provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
22P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
23excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
25103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
1excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191,
2P.L.
104-193, PL.
105-33, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277, and P.L.
3106-554. The Internal Revenue Code applies for Wisconsin purposes at the same
4time as for federal purposes. Amendments to the Internal Revenue Code enacted
5after December 31, 1995, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 1995, and before January 1, 1997, except that
7changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
81123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
9105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and changes
10that indirectly affect the provisions applicable to this subchapter made by P.L.
11104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
12104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
13and P.L. 106-554, apply for Wisconsin purposes at the same time as for federal
14purposes.
AB1-ASA1, s. 187
15Section 187. 71.22 (4m) (j) of the statutes is amended to read:
AB1-ASA1,81,1616
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
17January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
18on unrelated business income under s. 71.26 (1) (a), means the federal Internal
19Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
20110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
21103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188 22and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277
and, P.L.
23106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as
24indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
25100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
1101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
2102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
313174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
4104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d)
5of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
6P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding section 431
7of P.L. 107-16. The Internal Revenue Code applies for Wisconsin purposes at the
8same time as for federal purposes. Amendments to the Internal Revenue Code
9enacted after December 31, 1996, do not apply to this paragraph with respect to
10taxable years beginning after December 31, 1996, and before January 1, 1998,
11except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
12P.L.
105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16,
13excluding section 431 of P.L. 107-16, and changes that indirectly affect provisions
14applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
15105-277 and, P.L.
106-36,
P.L. 106-554, and P.L. 107-16, excluding section 431 of
16P.L. 107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 188
17Section 188. 71.22 (4m) (k) of the statutes is amended to read:
AB1-ASA1,82,2018
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
19before January 1, 1999, "Internal Revenue Code", for corporations that are subject
20to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
21Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
22104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
23(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
24104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 25and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section
1431 of P.L. 107-16, and as indirectly affected in the provisions applicable to this
2subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
3P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, 4and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
513113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
6103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
7(c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
8105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
9106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
10107-16. The Internal Revenue Code applies for Wisconsin purposes at the same time
11as for federal purposes. Amendments to the Internal Revenue Code enacted after
12December 31, 1997, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1997, and before January 1, 1999, except that
14changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
15105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L.
16107-16, excluding section 431 of P.L. 107-16, and changes that indirectly affect the
17provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
18105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L.
19107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
20same time as for federal purposes.
AB1-ASA1, s. 189
21Section 189. 71.22 (4m) (L) of the statutes is amended to read:
AB1-ASA1,83,2422
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
23before January 1, 2000, "Internal Revenue Code", for corporations that are subject
24to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
25Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
1104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
2(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
3104-188, and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L.
4106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
5107-16, and as indirectly affected in the provisions applicable to this subchapter by
6P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
7P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
8102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
9(d), 13171 (d), 13174
, 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.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
111311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
12105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
13P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding
14section 431 of P.L. 107-16. The Internal Revenue Code applies for Wisconsin
15purposes at the same time as for federal purposes. Amendments to the Internal
16Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
17respect to taxable years beginning after December 31, 1998, and before
18January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
19106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573,
20and P.L. 107-16, excluding section 431 of P.L. 107-16, and changes that indirectly
21affect the provisions applicable to this subchapter made by P.L.
106-36
and, P.L.
22106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16,
23excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the same time
24as for federal purposes.
AB1-ASA1, s. 190
25Section 190. 71.22 (4m) (m) of the statutes is amended to read:
AB1-ASA1,85,2
171.22
(4m) (m) For taxable years that begin after December 31, 1999,
and
2before January 1, 2001, "Internal Revenue Code", for corporations that are subject
3to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
4Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
5104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
6(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
7104-188, and as amended by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554,
8P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as indirectly
9affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
10P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
11P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
12102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
1313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
14104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
15104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
16105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-200, P.L. 106-230,
17P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
18P.L. 107-16. The Internal Revenue Code applies for Wisconsin purposes at the same
19time as for federal purposes. Amendments to the Internal Revenue Code enacted
20after December 31, 1999, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 1999
, and before January 1, 2001, except that changes
22to the Internal Revenue Code made by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L.
23106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and
24changes that indirectly affect the provisions applicable to this subchapter made by
25P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L.
1107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
2same time as for federal purposes.
AB1-ASA1, s. 191
3Section 191. 71.22 (4m) (n) of the statutes is created to read:
AB1-ASA1,86,34
71.22
(4m) (n) For taxable years that begin after December 31, 2000, and
5before January 1, 2002, "Internal Revenue Code," for corporations that are subject
6to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
7Internal Revenue Code as amended to December 31, 2000, excluding sections 103,
8104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, and as amended by P.L.
107-16, excluding section 431 of P.L.
107-16, and
11P.L.
107-22, and as indirectly affected in the provisions applicable to this subchapter
12by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
13P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
14102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
15(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
16103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
171311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
18105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
19106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554, P.L.
106-573, P.L.
107-16,
20excluding section 431 of P.L.
107-16, and P.L.
107-22. The Internal Revenue Code
21applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the Internal Revenue Code enacted after December 31, 2000, do not
23apply to this paragraph with respect to taxable years beginning after
24December 31, 2000, and before January 1, 2002, except that changes to the Internal
25Revenue Code made by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
1107-22, and changes that indirectly affect the provisions applicable to this
2subchapter made by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
3107-22, apply for Wisconsin purposes at the same time as for federal purposes.
AB1-ASA1, s. 192
4Section 192. 71.22 (4m) (o) of the statutes is created to read:
AB1-ASA1,86,245
71.22
(4m) (o) For taxable years that begin after December 31, 2001, "Internal
6Revenue Code," for corporations that are subject to a tax on unrelated business
7income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
8to December 31, 2001, excluding sections 103, 104, and 110 of P.L.
102-227, sections
913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
101202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and section 431 of P.L.
107-16,
11and as indirectly affected in the provisions applicable to this subchapter by P.L.
1299-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
13101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
14102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
15(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
16103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
171311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
18105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
19106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
20107-16, excluding section 431 of P.L.
107-16, and P.L.
107-22. The Internal Revenue
21Code applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the Internal Revenue Code enacted after December 31, 2001, do not
23apply to this paragraph with respect to taxable years beginning after
24December 31, 2001.
AB1-ASA1, s. 192e
1Section 192e. 71.25 (6) of the statutes is renumbered 71.25 (6) (intro.) and
2amended to read:
AB1-ASA1,87,223
71.25
(6) Allocation and separate accounting and apportionment formula. 4(intro.) Corporations engaged in business within and without the state shall be taxed
5only on such income as is derived from business transacted and property located
6within the state. The amount of such income attributable to Wisconsin may be
7determined by an allocation and separate accounting thereof, when the business of
8such corporation within the state is not an integral part of a unitary business, but
9the department of revenue may permit an allocation and separate accounting in any
10case in which it is satisfied that the use of such method will properly reflect the
11income taxable by this state. In all cases in which allocation and separate accounting
12is not permissible, the determination shall be made in the following manner: for all
13businesses except
air carriers, financial organizations,
pipeline companies, public
14utilities, railroads, sleeping car companies, car line companies
, and corporations or
15associations that are subject to a tax on unrelated business income under s. 71.26 (1)
16(a) there shall first be deducted from the total net income of the taxpayer the part
17thereof (less related expenses, if any) that follows the situs of the property or the
18residence of the recipient. The remaining net income shall be apportioned to
19Wisconsin this state by use of
an apportionment fraction composed of a sales factor
20under sub. (9) representing 50% of the fraction, a property factor under sub. (7)
21representing 25% of the fraction and a payroll factor under sub. (8) representing 25%
22of the fraction. the following:
AB1-ASA1,88,224
71.25
(6) (a) For taxable years beginning before January 1, 2004, an
25apportionment fraction composed of a sales factor under sub. (9) representing 50%
1of the fraction, a property factor under sub. (7) representing 25% of the fraction, and
2a payroll factor under sub. (8) representing 25% of the fraction.
