AB1-SSA1, s. 146 21Section 146. 49.95 (1) of the statutes is renumbered 49.95 (1) (intro.) and
22amended to read:
AB1-SSA1,46,2523 49.95 (1) (intro.) Any person who, with intent to secure public assistance under
24this chapter, whether for himself or herself or for some other person, wilfully makes
25any false representations may, if is subject to the following penalties:
AB1-SSA1,47,2
1(a) If the value of the assistance so secured does not exceed $300, the person
2may
be required to forfeit not more than $1,000; if.
AB1-SSA1,47,5 3(b) If the value of the assistance exceeds $300 but does not exceed $1,000, the
4person may
be fined not more than $250 or imprisoned for not more than 6 months
5or both; if.
AB1-SSA1,47,8 6(c) If the value of the assistance exceeds $1,000 but does not exceed $2,500,
7$2,000, the person may be fined not more than $500 $10,000 or imprisoned for not
8more than 7 years and 6 9 months or both; and if.
AB1-SSA1,47,11 9(d) If the value of the assistance exceeds $2,500, be punished as prescribed
10under s. 943.20 (3) (c)
$2,000 but does not exceed $5,000, the person is guilty of a
11Class I felony
.
AB1-SSA1, s. 147 12Section 147. 49.95 (1) (e) and (f) of the statutes are created to read:
AB1-SSA1,47,1413 49.95 (1) (e) If the value of the assistance exceeds $5,000 but does not exceed
14$10,000, the person is guilty of a Class H felony.
AB1-SSA1,47,1615 (f) If the value of the assistance exceeds $10,000, the person is guilty of a Class
16G felony.
AB1-SSA1, s. 148 17Section 148. 50.065 (1) (e) 1. of the statutes is amended to read:
AB1-SSA1,47,2518 50.065 (1) (e) 1. "Serious crime" means a violation of s. 940.19 (3), 1999 stats.,
19a violation of s. 940.01, 940.02, 940.03, 940.05, 940.12, 940.19 (2), (3), (4), (5) or (6),
20940.22 (2) or (3), 940.225 (1), (2) or (3), 940.285 (2), 940.29, 940.295, 948.02 (1),
21948.025 or 948.03 (2) (a), or a violation of the law of any other state or United States
22jurisdiction that would be a violation of s. 940.19 (3), 1999 stats., or a violation of s.
23940.01, 940.02, 940.03, 940.05, 940.12, 940.19 (2), (3), (4), (5) or (6), 940.22 (2) or (3),
24940.225 (1), (2) or (3), 940.285 (2), 940.29, 940.295, 948.02 (1), 948.025 or 948.03 (2)
25(a) if committed in this state.
AB1-SSA1, s. 149
1Section 149. 51.15 (12) of the statutes is amended to read:
AB1-SSA1,48,52 51.15 (12) Penalty. Whoever signs a statement under sub. (4), (5) or (10)
3knowing the information contained therein to be false may be fined not more than
4$5,000 or imprisoned for not more than 7 years and 6 months or both
is guilty of a
5Class H felony
.
AB1-SSA1, s. 150 6Section 150. 55.06 (11) (am) of the statutes is amended to read:
AB1-SSA1,48,107 55.06 (11) (am) Whoever signs a statement under par. (a) knowing the
8information contained therein to be false may be fined not more than $5,000 or
9imprisoned for not more than 7 years and 6 months or both
is guilty of a Class H
10felony
.
AB1-SSA1, s. 151 11Section 151. 66.0143 of the statutes is created to read:
AB1-SSA1,48,13 1266.0143 Local appeals for exemption from state mandates. (1)
13Definitions. In this section:
AB1-SSA1,48,1414 (a) "Political subdivision" means a city, village, town, or county.
AB1-SSA1,48,1715 (b) "State mandate" means a state law that requires a political subdivision to
16engage in an activity or provide a service, or to increase the level of its activities or
17services.
AB1-SSA1,48,20 18(2) Appeals for exemptions. (a) A political subdivision may file a request with
19the department of revenue for a waiver from a state mandate, except for a state
20mandate that is related to any of the following:
AB1-SSA1,48,2121 1. Health.
AB1-SSA1,48,2222 2. Safety.
AB1-SSA1,48,2423 (b) An administrative agency, or the department of revenue, may grant a
24political subdivision a waiver from a state mandate as provided in par. (c).
AB1-SSA1,49,8
1(c) The political subdivision shall specify in its request for a waiver its reason
2for requesting the waiver. Upon receipt of a request for a waiver, the department of
3revenue shall forward the request to the administrative agency which is responsible
4for administrating the state mandate. The agency shall determine whether to grant
5the waiver and shall notify the political subdivision and the department of revenue
6of its decision in writing. If no agency is responsible for administrating the state
7mandate, the department of revenue shall determine whether to grant the waiver
8and shall notify the political subdivision of its decision in writing.
AB1-SSA1,49,12 9(3) Duration of waivers. A waiver is effective for 4 years. The administrative
10agency may renew the waiver for additional 4-year periods. If a waiver is granted
11by the department of revenue, the department may renew the waiver under this
12subsection.
AB1-SSA1,49,18 13(4) Evaluation. By July 1, 2004, the department of revenue shall submit a
14report to the governor, and to the appropriate standing committees of the legislature
15under s. 13.172 (3). The report shall specify the number of waivers requested under
16this section, a description of each waiver request, the reason given for each waiver
17request, and the financial effects on the political subdivision of each waiver that was
18granted.
AB1-SSA1, s. 152 19Section 152. 66.0602 of the statutes is created to read:
AB1-SSA1,49,20 2066.0602 Limit on operating levy increase. (1) Definitions. In this section:
AB1-SSA1,49,2321 (a) "Debt levy" means the political subdivision levy for debt service on loans
22under subch. II of ch. 24, bonds issued under s. 67.05, and promissory notes issued
23under s. 67.12 (12), less any revenues that abate the levy.
AB1-SSA1,50,224 (b) "Inflation" means a percentage equal to the average annual percentage
25change in the U.S. consumer price index for all urban consumers, U.S. city average,

1as determined by the U.S. department of labor, for the 12 months ending on
2September 30 of the year of the operating levy.
AB1-SSA1,50,33 (c) "Municipality" means a city, village, or town.
AB1-SSA1,50,44 (d) "Operating levy" means the political subdivision levy, less the debt levy.
AB1-SSA1,50,55 (e) "Political subdivision" means a municipality or a county.
AB1-SSA1,50,76 (f) "Population" means the number of persons residing in the political
7subdivision as determined by the department of administration under s. 16.96.
AB1-SSA1,50,108 (g) "Total levy rate" means the political subdivision purpose levy divided by the
9equalized value of the political subdivision exclusive of any tax incremental district
10value increment.
AB1-SSA1,50,1411 (h) "Valuation factor" means a percentage equal to 60% of the percentage
12change in a municipality's equalized value due to new construction, less
13improvements removed, between the year before the year of the operating levy and
14the previous year, but not less than zero nor greater than 2.
AB1-SSA1,50,21 15(2) Limit. Except as provided in sub. (3), no municipality whose total levy rate
16is equal to or greater than .001 may increase its operating levy, each year, by a
17percentage that exceeds the sum of the percentages that are specified in pars. (a) and
18(c) and the amount that is specified in par. (d), and no county whose total levy rate
19is equal to or greater than .001 may increase its operating levy, each year, by a
20percentage that exceeds the sum of the percentages that are specified in pars. (a) and
21(b) and the amount that is specified in par. (d):
AB1-SSA1,50,2222 (a) Inflation.
AB1-SSA1,50,2423 (b) The percentage increase in population in the county from the preceding year
24to the current year.
AB1-SSA1,50,2525 (c) The valuation factor.
AB1-SSA1,51,3
1(d) An amount equal to 50% of the difference between the political subdivision's
2allowable operating levy, as determined in the prior year, and the political
3subdivision's adopted operating levy, as determined in the prior year.
AB1-SSA1,51,15 4(3) Referendum, exceptions. (a) 1. If the governing body of a political
5subdivision wishes to exceed the operating levy limit otherwise applicable to the
6political subdivision under this section, it shall adopt a resolution to that effect. The
7resolution shall specify the operating levy and the percentage increase in the
8operating levy that the governing body wishes to impose. The governing body shall
9call a special election for the purpose of submitting the resolution to the electors of
10the political subdivision for a referendum on approval or rejection. In lieu of calling
11a special election, the governing body may specify that the referendum be held at the
12next succeeding spring primary or election or September primary or general election
13to be held not earlier than 42 days after the adoption of the resolution of the
14governing body. The governing body shall file the resolution to be submitted to the
15electors as provided in s. 8.37.
AB1-SSA1,51,2316 2. The question submitted at the referendum shall be as follows: "Under state
17law, the operating levy increase for the .... (name of political subdivision), for the tax
18to be imposed for the year .... (year), is limited to ....% (the amount calculated under
19sub. (2)) that results in an operating levy of $.... . Notwithstanding the operating levy
20increase limit, shall the .... (name of political subdivision) be allowed to exceed this
21operating levy increase limit such that the operating levy increase for the year ....
22(year) will be ....% (the amount specified in the governing body's resolution) that
23results in an operating levy of $.... ?"
AB1-SSA1,52,924 3. Immediately after expiration of the time allowed to file a petition for a
25recount, the clerk of the political subdivision shall certify the results of the

1referendum to the department of revenue. If a petition for a recount is filed, the clerk
2shall make this certification immediately after the recount has been completed and
3the time allowed for filing an appeal has passed or, if appealed, immediately after the
4appeal is decided. A political subdivision may exceed the operating levy increase
5limit otherwise applicable to it under this section in that year such that the operating
6levy increase may not exceed the percentage approved by a majority of those voting
7on the question. The operating levy that results from approval in a referendum shall
8be the base operating levy to which the limit under sub. (2) is applied in the following
9year.
AB1-SSA1,52,1510 (b) 1. If a political subdivision transfers to another governmental unit
11responsibility for providing any service that the political subdivision provided in the
12preceding year, the operating levy increase limit otherwise applicable under this
13section to the political subdivision in the current year is decreased to reflect the cost
14that the political subdivision would have incurred to provide that service, as
15determined by the department of revenue.
AB1-SSA1,52,2016 2. If a political subdivision increases the services that it provides by adding
17responsibility for providing a service transferred to it from another governmental
18unit in any year, the operating levy increase limit otherwise applicable under this
19section to the political subdivision in the current year is increased to reflect the cost
20of that service, as determined by the department of revenue.
AB1-SSA1,52,2321 (c) This section does not apply to any county in which the operating levy that
22the county may impose under s. 59.605 is less than the operating levy that the county
23may impose under this section.
AB1-SSA1,52,2524 (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-SSA1,53,4
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-SSA1, s. 154 5Section 154. 66.1207 (1) (b) of the statutes is amended to read:
AB1-SSA1,53,106 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-SSA1, s. 155 11Section 155. 66.1207 (1) (c) of the statutes is amended to read:
AB1-SSA1,53,1612 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-SSA1, s. 156 17Section 156. 69.24 (1) (intro.) of the statutes is amended to read:
AB1-SSA1,53,2018 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-SSA1, s. 157 21Section 157. 70.47 (18) (a) of the statutes is amended to read:
AB1-SSA1,53,2522 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-SSA1, s. 158
1Section 158. 71.01 (6) (g) of the statutes is repealed.
AB1-SSA1, s. 159 2Section 159. 71.01 (6) (h) of the statutes is repealed.
AB1-SSA1, s. 160 3Section 160. 71.01 (6) (i) of the statutes is amended to read:
AB1-SSA1,55,74 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-SSA1, s. 161 8Section 161. 71.01 (6) (j) of the statutes is amended to read:
AB1-SSA1,56,109 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-SSA1, s. 162 11Section 162. 71.01 (6) (k) of the statutes is amended to read:
AB1-SSA1,57,1312 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-SSA1, s. 163 14Section 163. 71.01 (6) (L) of the statutes is amended to read:
AB1-SSA1,58,1615 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-SSA1, s. 164 17Section 164. 71.01 (6) (m) of the statutes is amended to read:
AB1-SSA1,59,2018 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-SSA1, s. 165 21Section 165. 71.01 (6) (n) of the statutes is amended to read:
AB1-SSA1,60,2422 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-SSA1, s. 166 25Section 166. 71.01 (6) (o) of the statutes is amended to read:
AB1-SSA1,62,2
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-SSA1, s. 167 3Section 167. 71.01 (6) (p) of the statutes is created to read:
AB1-SSA1,63,34 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-SSA1, s. 168 4Section 168. 71.01 (6) (q) of the statutes is created to read:
AB1-SSA1,63,245 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-SSA1, s. 169b 25Section 169b. 71.01 (7r) of the statutes is amended to read:
AB1-SSA1,64,8
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-SSA1, s. 170c 9Section 170c. 71.04 (4) of the statutes is renumbered 71.04 (4) (intro.) and
10amended to read:
AB1-SSA1,65,411 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-SSA1, s. 170d 5Section 170d. 71.04 (4) (a) of the statutes is created to read:
AB1-SSA1,65,96 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-SSA1, s. 170e 10Section 170e. 71.04 (4) (b) of the statutes is created to read:
AB1-SSA1,65,1411 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-SSA1, s. 170f 15Section 170f. 71.04 (4) (c) of the statutes is created to read:
AB1-SSA1,65,1916 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-SSA1, s. 170g 20Section 170g. 71.04 (8) (b) of the statutes is renumbered 71.04 (8) (b) 1. and
21amended to read:
AB1-SSA1,66,322 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
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