SB55-ASA1,739,2119 2. `Designation added to tax owed.' If the individual owes any tax, the
20individual shall remit in full the tax due and the amount designated on the return
21as a baseball donation when the individual files a tax return.
SB55-ASA1,739,2522 3. `Designation deducted from refund.' Except as provided under par. (d), if the
23individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
24(3), the department shall deduct the amount designated on the return as a baseball
25donation from the amount of the refund.
SB55-ASA1,740,3
1(c) Errors; failure to remit correct amount. If an individual who owes taxes fails
2to remit an amount equal to or in excess of the total of the actual tax due, after error
3corrections, and the amount designated on the return as a baseball donation:
SB55-ASA1,740,84 1. The department shall reduce the designation for the baseball donation to
5reflect the amount remitted in excess of the actual tax due, after error corrections,
6if the individual remitted an amount in excess of the actual tax due, after error
7corrections, but less than the total of the actual tax due, after error corrections, and
8the amount originally designated on the return as a baseball donation.
SB55-ASA1,740,109 2. The designation for the baseball donation is void if the individual remitted
10an amount equal to or less than the actual tax due, after error corrections.
SB55-ASA1,740,1611 (d) Errors; insufficient refund. If an individual who is owed a refund that does
12not equal or exceed the amount designated on the return as a baseball donation, after
13crediting under ss. 71.75 (9) and 71.80 (3) and after error corrections, the department
14shall reduce the designation for the baseball donation to reflect the actual amount
15of the refund the individual is otherwise owed, after crediting under ss. 71.75 (9) and
1671.80 (3) and after error corrections.
SB55-ASA1,740,1817 (e) Conditions. If an individual places any conditions on a designation for the
18baseball donation, the designation is void.
SB55-ASA1,740,2119 (f) Void designation. If a designation for the baseball donation is void, the
20department shall disregard the designation and determine amounts due, owed,
21refunded, and received without regard to the void designation.
SB55-ASA1,741,222 (g) Tax return. The secretary of revenue shall provide a place for the
23designations under this subsection on the individual income tax return, and the
24secretary shall highlight that place on the return by a symbol chosen by the

1department that relates to a baseball park that is part of baseball park facilities, as
2defined in s. 229.65 (1).
SB55-ASA1,741,53 (h) Certification of amounts. Annually, on or before September 15, the
4secretary of revenue shall certify to the district board under subch. III of ch. 229, the
5department of administration, and the state treasurer:
SB55-ASA1,741,86 1. The total amount of the administrative costs, including data processing
7costs, incurred by the department in administering this subsection during the
8previous fiscal year.
SB55-ASA1,741,109 2. The total amount received from all designations for baseball donations made
10by taxpayers during the previous fiscal year.
SB55-ASA1,741,1311 3. The net amount remaining after the administrative costs, including data
12processing costs, under subd. 1. are subtracted from the total received under subd.
132.
SB55-ASA1,741,2014 4. From the moneys received from designations for baseball donations, an
15amount equal to the sum of administrative expenses, including data processing
16costs, certified under subd. 1. shall be deposited into the general fund and credited
17to the appropriation under s. 20.566 (1) (hp), and the net amount remaining that is
18certified under subd. 3. shall be deposited into the fund created under s. 229.685 and
19credited to retire bonds issued for the initial construction of baseball park facilities
20under s. 229.65 (1).
SB55-ASA1,742,221 (i) Amounts subject to refund. Amounts designated for baseball donations
22under this subsection are not subject to refund to the taxpayer unless the taxpayer
23submits information to the satisfaction of the department within 18 months after the
24date on which taxes are due or the date on which the return is filed, whichever is
25later, that the amount designated is clearly in error. Any refund granted by the

1department under this paragraph shall be deducted from the moneys received under
2this subsection in the fiscal year that the refund is certified.
SB55-ASA1, s. 1167 3Section 1167. 71.14 (3) (intro.) of the statutes is amended to read:
SB55-ASA1,742,104 71.14 (3) (intro.) Except as provided in sub. (2) and s. 71.04 (1) (b) 2., trusts
5created by contract, declaration of trust or implication of law that are made
6irrevocable and were administered in this state before October 29, 1999, shall be
7considered resident at the place where the trust is being administered. The following
8trusts shall be considered to be administered in the state of domicile of the corporate
9trustee of the trust at any time that the grantor of the trust is not a resident of this
10state:
SB55-ASA1, s. 1168 11Section 1168. 71.14 (3m) (a) (intro.) of the statutes is amended to read:
SB55-ASA1,742,1612 71.14 (3m) (a) (intro.) Subject to par. (b) and except as provided in sub. (2) and
13s. 71.04 (1) (b) 2., only the following trusts, or portions of trusts, that become
14irrevocable on or after October 29, 1999, or that became irrevocable before October
1529, 1999, and are first administered in this state on or after October 29, 1999,
are
16resident of this state:
SB55-ASA1, s. 1169 17Section 1169. 71.14 (3m) (b) 2. of the statutes is amended to read:
SB55-ASA1,742,1918 71.14 (3m) (b) 2. Is irrevocable if the power to revest title, as described in par.
19(a)
subd. 1., does not exist.
SB55-ASA1, s. 1170 20Section 1170. 71.21 (4) of the statutes is amended to read:
SB55-ASA1,742,2321 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
22(2dj), (2dL), (2dm), (2ds), (2dx) and , (3g), and (3s) and passed through to partners
23shall be added to the partnership's income.
SB55-ASA1, s. 1171 24Section 1171. 71.22 (1r) of the statutes is amended to read:
SB55-ASA1,743,7
171.22 (1r) "Doing business in this state" includes issuing credit, debit, or travel
2and entertainment cards to customers in this state; owning, directly or indirectly, a
3general or limited partnership interest in a partnership that does business in this
4state, regardless of the percentage of ownership; and owning, directly or indirectly,
5an interest in a limited liability company that does business in this state, regardless
6of the percentage of ownership, if the limited liability company is treated as a
7partnership for federal income tax purposes
.
SB55-ASA1, s. 2158d 8Section 2158d. 71.22 (4) (g) of the statutes is repealed.
SB55-ASA1, s. 2158db 9Section 2158db. 71.22 (4) (h) of the statutes is amended to read:
SB55-ASA1,744,1210 71.22 (4) (h) 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, 1992, and before January 1, 1994, means the federal Internal
13Revenue Code as amended to December 31, 1992, excluding sections 103, 104, and
14110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101 (a) and
15(c) 1, 13113, 13150, 13171, 13174, and 13203 of P.L. 103-66, P.L. 103-465, P.L.
16104-188, excluding section 1311 of P.L. 104-188, P.L. 105-34, P.L. 105-206 and, P.L.
17105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, 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 13101 (a) and (c) 1, 13113, 13150, 13171, 13174, and
2413203 of P.L. 103-66, P.L. 103-465, P.L. 104-188, excluding section 1311 of P.L.
25104-188, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding

1sections 162 and 165 of P.L. 106-554
. The Internal Revenue Code applies for
2Wisconsin purposes at the same time as for federal purposes. Amendments to the
3federal Internal Revenue Code enacted after December 31, 1992, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1992, and
5before January 1, 1994, except that changes to the Internal Revenue Code made by
6P.L. 103-66, P.L. 103-465, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
7105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162
8and 165 of P.L. 106-554,
and changes that indirectly affect the provisions applicable
9to this subchapter made by P.L. 103-66, P.L. 103-465. P.L. 104-188, excluding
10section 1311 of P.L. 104-188, P.L. 105-34, P.L. 105-206 and , P.L. 105-277, and P.L.
11106-554, excluding sections 162 and 165 of P.L. 106-554,
apply for Wisconsin
12purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dd 13Section 2158dd. 71.22 (4) (i) of the statutes is amended to read:
SB55-ASA1,745,2114 71.22 (4) (i) 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, 1993, and before January 1, 1995, means the federal Internal
17Revenue Code as amended to December 31, 1993, excluding sections 103, 104, and
18110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d), and
1913215 of P.L. 103-66, and as amended by P.L. 103-296, P.L. 103-337, P.L. 103-465,
20P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311
21of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206 and, P.L.
22105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
23indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
24100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
25(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.

1101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
2excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
3103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d), and 13215
4of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, excluding
5section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
6104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L.
7106-554, excluding sections 162 and 165 of P.L. 106-554
. The Internal Revenue
8Code applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal Internal Revenue Code enacted after
10December 31, 1993, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1993, and before January 1, 1995, except that
12changes to the Internal Revenue Code made by P.L. 103-296, P.L. 103-337, P.L.
13103-465, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
14section 1311 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206
15and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
16and changes that indirectly affect the provisions applicable to this subchapter made
17by P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, excluding section 1 of P.L.
18104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191, P.L.
19104-193, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding
20sections 162 and 165 of P.L. 106-554,
apply for Wisconsin purposes at the same time
21as for federal purposes.
SB55-ASA1, s. 2158df 22Section 2158df. 71.22 (4) (j) of the statutes is amended to read:
SB55-ASA1,747,223 71.22 (4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
25December 31, 1994, and before January 1, 1996, means the federal Internal

1Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and
2110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 , and 13203 (d)
3of P.L. 103-66, and as amended by P.L. 104-7, P.L. 104-188, excluding sections 1202,
41204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L.
5105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
6106-554
, and as indirectly affected in the provisions applicable to this subchapter
7by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d)
8(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
9100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
10102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
11102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1213203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
13104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L.
14104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L.
15106-554, excluding sections 162 and 165 of P.L. 106-554
. The Internal Revenue
16Code applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after
18December 31, 1994, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1994, and before January 1, 1996, except that
20changes to the Internal Revenue Code made by P.L. 104-7, P.L. 104-188, excluding
21sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
22105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162
23and 165 of P.L. 106-554,
and changes that indirectly affect the provisions applicable
24to this subchapter made by P.L. 104-7, P.L. 104-188, excluding sections 1202, 1204,
251311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L.

1105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
2106-554,
apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dh 3Section 2158dh. 71.22 (4) (k) of the statutes is amended to read:
SB55-ASA1,748,94 71.22 (4) (k) 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, 1995, and before January 1, 1997, means the federal Internal
7Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
8110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 , and 13203 (d)
9of P.L. 103-66, and as amended by P.L. 104-188, excluding sections 1123, 1202, 1204,
101311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34,
11P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165
12of P.L. 106-554
, and as indirectly affected in the provisions applicable to this
13subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2)
14(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008
15(g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
16101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
17102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
19104-7, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
20104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206 and,
21P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
22Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments 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, excluding
4sections 162 and 165 of P.L. 106-554,
and changes that indirectly affect the
5provisions applicable to this subchapter made by P.L. 104-188, excluding sections
61123, 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
7105-33, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554,
apply for Wisconsin purposes at the same time
9as for federal purposes.
SB55-ASA1, s. 2158dj 10Section 2158dj. 71.22 (4) (L) of the statutes is amended to read:
SB55-ASA1,749,1311 71.22 (4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
12(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
13December 31, 1996, and before January 1, 1998, means the federal Internal
14Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
15110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
16103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
17and as amended by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277 and, P.L.
18106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
19indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
20100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
21(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
22101-73, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
2104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277 and,
3P.L. 106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
4Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
5purposes. Amendments to the federal Internal Revenue Code enacted after
6December 31, 1996, do not apply to this paragraph with respect to taxable years
7beginning after December 31, 1996, and before January 1, 1998, except that
8changes to the Internal Revenue Code made by P.L. 105-33, P.L. 105-34, P.L.
9105-206, P.L. 105-277 and, P.L. 106-36, and P.L. 106-554, excluding sections 162
10and 165 of P.L. 106-554,
and changes that indirectly affect the provisions applicable
11to this subchapter made by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277 and,
12P.L. 106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply
13for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dL 14Section 2158dL. 71.22 (4) (m) of the statutes is amended to read:
SB55-ASA1,750,1815 71.22 (4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
16(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
17December 31, 1997, and before January 1, 1999, means the federal Internal
18Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
19110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
20103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
21and as amended by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36 and, P.L.
22106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
23106-573
, and as indirectly affected in the provisions applicable to this subchapter
24by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d)
25(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.

1100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
2102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
3102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
413203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
6104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
7105-206, P.L. 105-277, P.L. 106-36 and, P.L. 106-170, P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, and P.L. 106-573
. The Internal Revenue Code
9applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
11do not apply to this paragraph with respect to taxable years beginning after
12December 31, 1997, and before January 1, 1999, except that changes to the Internal
13Revenue Code made by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36 and,
14P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
15106-573
and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36 and, P.L.
17106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
18106-573
apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dn 19Section 2158dn. 71.22 (4) (n) of the statutes is amended to read:
SB55-ASA1,751,2220 71.22 (4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
21(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
22December 31, 1998, and before January 1, 2000, means the federal Internal
23Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
24110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
25103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,

1and as amended by P.L. 106-36 and, P.L. 106-170, P.L. 106-230, P.L. 106-554,
2excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573
, and as indirectly
3affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
4P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
5823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
6101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
7103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
9103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
101123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
11104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
12106-36 and, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
13165 of P.L. 106-554, and P.L. 106-573
. The Internal Revenue Code applies for
14Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 1998, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1998, and
17before January 1, 2000, except that changes to the Internal Revenue Code made by
18P.L. 106-36 and, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162
19and 165 of P.L. 106-554, and P.L. 106-573
and changes that indirectly affect the
20provisions applicable to this subchapter made by P.L. 106-36 and, P.L. 106-170, P.L.
21106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
22106-573
apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dp 23Section 2158dp. 71.22 (4) (o) of the statutes is amended to read:
SB55-ASA1,753,224 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. 106-554, excluding sections 162 and
6165 of P.L. 106-554, and P.L. 106-573
, and as indirectly affected in the provisions
7applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding
8sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514
9and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
10101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
11102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
12(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
13103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
141311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
15105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36 and, P.L. 106-170,
16P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
17106-554, and P.L. 106-573
. The Internal Revenue Code applies for Wisconsin
18purposes at the same time as for federal purposes. Amendments to the federal
19Internal Revenue Code enacted after December 31, 1999, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1999, and
21before January 1, 2001, except that changes to the Internal Revenue Code made by
22P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
23106-554, and P.L. 106-573 and changes that indirectly affect the provisions
24applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L. 106-554,

1excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 apply for Wisconsin
2purposes at the same time as for federal purposes
.
SB55-ASA1, s. 2158dr 3Section 2158dr. 71.22 (4) (p) of the statutes is created to read:
SB55-ASA1,753,234 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, means the federal Internal Revenue Code as amended to
7December 31, 2000, excluding sections 103, 104, and 110 of P.L. 102-227, sections
813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 and sections 1123
9(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as indirectly affected
10in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
11100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
12(c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
13101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
14103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
15sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
16103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
171123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
18104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
19106-36, P.L. 106-170, P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections
20162 and 165 of P.L. 106-554, and P.L. 106-573. The Internal Revenue Code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal Internal Revenue Code enacted after December 31, 2000, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 2000.
SB55-ASA1, s. 2158dt 24Section 2158dt. 71.22 (4m) (e) of the statutes is repealed.
SB55-ASA1, s. 2158du 25Section 2158du. 71.22 (4m) (f) of the statutes is amended to read:
SB55-ASA1,755,2
171.22 (4m) (f) For taxable years that begin after December 31, 1992, and before
2January 1, 1994, "Internal Revenue Code", for corporations that are subject to a tax
3on unrelated business income under s. 71.26 (1) (a), means the federal Internal
4Revenue Code as amended to December 31, 1992, excluding sections 103, 104, and
5110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101 (a) and
6(c) 1, 13113, 13150, 13171, 13174, and 13203 of P.L. 103-66, P.L. 103-465, P.L.
7104-188, excluding section 1311 of P.L. 104-188, P.L. 105-34, P.L. 105-206 and, P.L.
8105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
9indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
10100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
11101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
12102-318, P.L. 102-486, P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113,
1313150, 13171, 13174, and 13203 of P.L. 103-66, P.L. 103-465, P.L. 104-188,
14excluding section 1311 of P.L. 104-188, P.L. 105-34, P.L. 105-206 and, P.L. 105-277,
15and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554
. The Internal
16Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the Internal Revenue Code enacted after
18December 31, 1992, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1992, and before January 1, 1994, except that
20changes to the Internal Revenue Code made by P.L. 103-66, P.L. 103-465, P.L.
21104-188, excluding section 1311 of P.L. 104-188, P.L. 105-34, P.L. 105-206 and, P.L.
22105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and
23changes that indirectly affect the provisions applicable to this subchapter made by
24P.L. 103-66, P.L. 103-465, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
25105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162

1and 165 of P.L. 106-554,
apply for Wisconsin purposes at the same time as for federal
2purposes.
SB55-ASA1, s. 2158dv 3Section 2158dv. 71.22 (4m) (g) of the statutes is amended to read:
SB55-ASA1,756,94 71.22 (4m) (g) For taxable years that begin after December 31, 1993, and
5before January 1, 1995, "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, 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, excluding sections 162 and 165 of P.L. 106-554,
13and as indirectly affected in the provisions applicable to this subchapter by P.L.
1499-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
15101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
16102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
17(d), 13171 (d), 13174, 13203 (d), and 13215 of P.L. 103-66, P.L. 103-296, P.L. 103-337,
18P.L. 103-465, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
19section 1311 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206
20and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554.
21The Internal Revenue Code applies for Wisconsin purposes at the same time as for
22federal purposes. Amendments to the Internal Revenue Code enacted after
23December 31, 1993, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1993, and before January 1, 1995, except that
25changes to the Internal Revenue Code made by P.L. 103-296, P.L. 103-337, P.L.

1103-465, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
2section 1311 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206
3and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
4and changes that indirectly affect the provisions applicable to this subchapter made
5by P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, excluding section 1 of P.L.
6104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191, P.L.
7104-193, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554,
apply for Wisconsin purposes at the same time
9as for federal purposes.
SB55-ASA1, s. 2158dw 10Section 2158dw. 71.22 (4m) (h) of the statutes is amended to read:
SB55-ASA1,757,1311 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, excluding sections 162
19and 165 of P.L. 106-554
, and as indirectly affected in the provisions applicable to this
20subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
21P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,
22and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
2313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
24103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1202, 1204,
251311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L.

1105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
2106-554
. The Internal Revenue Code applies for Wisconsin purposes at the same
3time as for federal purposes. Amendments to the Internal Revenue Code enacted
4after December 31, 1994, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 1994, and before January 1, 1996, except that
6changes to the Internal Revenue Code made by P.L. 104-7, P.L. 104-188, excluding
7sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
8105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162
9and 165 of P.L. 106-554,
and changes that indirectly affect the provisions applicable
10to this subchapter made by P.L. 104-7, P.L. 104-188, excluding sections 1202, 1204,
111311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L.
12105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
13106-554,
apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dx 14Section 2158dx. 71.22 (4m) (i) of the statutes is amended to read:
SB55-ASA1,758,1815 71.22 (4m) (i) For taxable years that begin after December 31, 1995, and before
16January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
17on unrelated business income under s. 71.26 (1) (a), means the federal Internal
18Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
19110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 , and 13203 (d)
20of P.L. 103-66, and as amended by P.L. 104-188, excluding sections 1123, 1202, 1204,
211311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34,
22P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165
23of P.L. 106-554
, and as indirectly affected in the provisions applicable to this
24subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
25P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,

1and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
3103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123, 1202,
41204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, PL. 105-33, P.L.
5105-34, P.L. 105-206 and, P.L. 105-277, and P.L. 106-554, excluding sections 162
6and 165 of P.L. 106-554
. The Internal Revenue Code applies for Wisconsin purposes
7at the same time as for federal purposes. Amendments to the Internal Revenue Code
8enacted after December 31, 1995, do not apply to this paragraph with respect to
9taxable years beginning after December 31, 1995, and before January 1, 1997,
10except that changes to the Internal Revenue Code made by P.L. 104-188, excluding
11sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L.
12104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L.
13106-554, excluding sections 162 and 165 of P.L. 106-554,
and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L. 104-188, excluding
15sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L.
16104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206 and, P.L. 105-277, and P.L.
17106-554, excluding sections 162 and 165 of P.L. 106-554,
apply for Wisconsin
18purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dy 19Section 2158dy. 71.22 (4m) (j) of the statutes is amended to read:
SB55-ASA1,759,2020 71.22 (4m) (j) For taxable years that begin after December 31, 1996, and before
21January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
22on unrelated business income under s. 71.26 (1) (a), means the federal Internal
23Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
24110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
25103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188

1and as amended by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277 and, P.L.
2106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
3indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
4100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
5101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
6102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
713174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
8104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d)
9of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-206,
10P.L. 105-277 and, P.L. 106-36, and P.L. 106-554, excluding sections 162 and 165 of
11P.L. 106-554
. The Internal Revenue Code applies for Wisconsin purposes at the
12same time as for federal purposes. Amendments to the Internal Revenue Code
13enacted after December 31, 1996, do not apply to this paragraph with respect to
14taxable years beginning after December 31, 1996, and before January 1, 1998,
15except that changes to the Internal Revenue Code made by P.L. 105-33, P.L. 105-34,
16P.L. 105-206, P.L. 105-277 and, P.L. 106-36, and P.L. 106-554, excluding sections
17162 and 165 of P.L. 106-554,
and changes that indirectly affect provisions applicable
18to this subchapter made by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277 and,
19P.L. 106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply
20for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1, s. 2158dz 21Section 2158dz. 71.22 (4m) (k) of the statutes is amended to read:
SB55-ASA1,760,2422 71.22 (4m) (k) For taxable years that begin after December 31, 1997, and
23before January 1, 1999, "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, 1997, 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. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36
4and, P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and
5P.L. 106-573
, and as indirectly affected in the provisions applicable to this
6subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
7P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,
8and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
10103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
11(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
12105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36 and, P.L.
13106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
14106-573
. The Internal Revenue Code applies for Wisconsin purposes at the same
15time as for federal purposes. Amendments to the Internal Revenue Code enacted
16after December 31, 1997, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 1997, and before January 1, 1999, except that
18changes to the Internal Revenue Code made by P.L. 105-178, P.L. 105-206, P.L.
19105-277, P.L. 106-36 and, P.L. 106-170, P.L. 106-554, excluding sections 162 and
20165 of P.L. 106-554, and P.L. 106-573
and changes that indirectly affect the
21provisions applicable to this subchapter made by P.L. 105-178, P.L. 105-206, P.L.
22105-277, P.L. 106-36 and, P.L. 106-170, P.L. 106-554, excluding sections 162 and
23165 of P.L. 106-554, and P.L. 106-573
apply for Wisconsin purposes at the same time
24as for federal purposes.
SB55-ASA1, s. 2158dzb 25Section 2158dzb. 71.22 (4m) (L) of the statutes is amended to read:
SB55-ASA1,762,2
171.22 (4m) (L) For taxable years that begin after December 31, 1998, and
2before January 1, 2000, "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, 1998, 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. 106-36 and, P.L. 106-170, P.L. 106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573
, and as
9indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
10100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
11101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
12102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
14104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
15(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
16105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36 and, P.L. 106-170, P.L. 106-230,
17P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573
. The
18Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the Internal Revenue Code enacted after December 31,
201998, do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1998, and before January 1, 2000, except that changes to the Internal
22Revenue Code made by P.L. 106-36 and, P.L. 106-170, P.L. 106-230, P.L. 106-554,
23excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573
and changes that
24indirectly affect the provisions applicable to this subchapter made by P.L. 106-36
25and, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.

1106-554, and P.L. 106-573
apply for Wisconsin purposes at the same time as for
2federal purposes.
SB55-ASA1, s. 2158dzd 3Section 2158dzd. 71.22 (4m) (m) of the statutes is amended to read:
SB55-ASA1,763,44 71.22 (4m) (m) For taxable years that begin after December 31, 1999, and
5before January 1, 2001,
"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, 1999, 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. 106-200, P.L. 106-230, P.L. 106-554, excluding
11sections 162 and 165 of P.L. 106-554, and P.L. 106-573
, and as indirectly affected in
12the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
13100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
14102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
15102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1613203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
17104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
19105-206, P.L. 105-277, P.L. 106-36 and, P.L. 106-170, P.L. 106-200, P.L. 106-230,
20P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573
. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the Internal Revenue Code enacted after December 31,
231999, do not apply to this paragraph with respect to taxable years beginning after
24December 31, 1999, and before January 1, 2001, except that changes to the Internal
25Revenue Code made by P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections

1162 and 165 of P.L. 106-554, and P.L. 106-573 and changes that indirectly affect the
2provisions applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L.
3106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 apply for
4Wisconsin purposes at the same time as for federal purposes
.
SB55-ASA1, s. 2158dzf 5Section 2158dzf. 71.22 (4m) (n) of the statutes is created to read:
SB55-ASA1,763,246 71.22 (4m) (n) For taxable years that begin after December 31, 2000, "Internal
7Revenue Code," for corporations that are subject to a tax on unrelated business
8income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
9to December 31, 2000, excluding sections 103, 104, and 110 of P.L. 102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, and sections 1123
11(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as indirectly affected
12in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
13100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
14102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
15102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1613203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
17104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
19105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-200, P.L. 106-230, P.L.
20106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the Internal Revenue Code enacted after December 31,
232000, do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2000.
SB55-ASA1, s. 1172 25Section 1172. 71.22 (6m) of the statutes is created to read:
SB55-ASA1,764,2
171.22 (6m) "Member" does not include a member of a limited liability company
2treated as a corporation under sub. (1).
SB55-ASA1, s. 1173 3Section 1173. 71.22 (7m) of the statutes is created to read:
SB55-ASA1,764,54 71.22 (7m) "Partner" does not include a partner of a publicly traded
5partnership treated as a corporation under sub. (1).
SB55-ASA1, s. 1174 6Section 1174. 71.25 (6) of the statutes is renumbered 71.25 (6) (intro.) and
7amended to read:
SB55-ASA1,765,28 71.25 (6) Allocation and separate accounting and apportionment formula.
9(intro.) Corporations engaged in business within and without the state shall be taxed
10only on such income as is derived from business transacted and property located
11within the state. The amount of such income attributable to Wisconsin may be
12determined by an allocation and separate accounting thereof, when the business of
13such corporation within the state is not an integral part of a unitary business, but
14the department of revenue may permit an allocation and separate accounting in any
15case in which it is satisfied that the use of such method will properly reflect the
16income taxable by this state. In all cases in which allocation and separate accounting
17is not permissible, the determination shall be made in the following manner: for all
18businesses except air carriers, financial organizations, pipeline companies, public
19utilities, railroads, sleeping car companies, car line companies and corporations or
20associations that are subject to a tax on unrelated business income under s. 71.26 (1)
21(a) there shall first be deducted from the total net income of the taxpayer the part
22thereof (less related expenses, if any) that follows the situs of the property or the
23residence of the recipient. The remaining net income shall be apportioned to
24Wisconsin this state by use of an apportionment fraction composed of a sales factor
25under sub. (9) representing 50% of the fraction, a property factor under sub. (7)

1representing 25% of the fraction and a payroll factor under sub. (8) representing 25%
2of the fraction.
the following:
SB55-ASA1, s. 1175 3Section 1175. 71.25 (6) (a) of the statutes is created to read:
SB55-ASA1,765,74 71.25 (6) (a) For taxable years beginning before January 1, 2004, an
5apportionment fraction composed of a sales factor under sub. (9) representing 50%
6of the fraction, a property factor under sub. (7) representing 25% of the fraction, and
7a payroll factor under sub. (8) representing 25% of the fraction.
SB55-ASA1, s. 1176 8Section 1176. 71.25 (6) (b) of the statutes is created to read:
SB55-ASA1,765,129 71.25 (6) (b) For taxable years beginning after December 31, 2003, and before
10January 1, 2005, an apportionment fraction composed of a sales factor under sub. (9)
11representing 60% of the fraction, a property factor under sub. (7) representing 20%
12of the fraction, and a payroll factor under sub. (8) representing 20% of the fraction.
SB55-ASA1, s. 1177 13Section 1177. 71.25 (6) (c) of the statutes is created to read:
SB55-ASA1,765,1714 71.25 (6) (c) For taxable years beginning after December 31, 2004, and before
15January 1, 2006, an apportionment fraction composed of a sales factor under sub. (9)
16representing 80% of the fraction, a property factor under sub. (7) representing 10%
17of the fraction, and a payroll factor under sub. (8) representing 10% of the fraction.
SB55-ASA1, s. 1178 18Section 1178. 71.25 (6) (d) of the statutes is created to read:
SB55-ASA1,765,2019 71.25 (6) (d) For taxable years beginning after December 31, 2005, an
20apportionment fraction composed of the sales factor under sub. (9).
SB55-ASA1, s. 1179 21Section 1179. 71.25 (6) (e) of the statutes is created to read:
SB55-ASA1,766,322 71.25 (6) (e) For taxable years beginning after December 31, 2003, and before
23January 1, 2006, the apportionment fraction for the remaining net income of a
24financial organization shall include a sales factor that represents more than 50% of
25the apportionment fraction, as determined by rule by the department. For taxable

1years beginning after December 31, 2005, the apportionment fraction for the
2remaining net income of a financial organization is composed of a sales factor, as
3determined by rule by the department.
SB55-ASA1, s. 2166m 4Section 2166m. 71.25 (6m) of the statutes is created to read:
SB55-ASA1,766,95 71.25 (6m) Apportionment formula computation. (a) 1. For taxable years
6beginning before January 1, 2006, if both the numerator and the denominator of the
7sales factor under sub. (9) related to a taxpayer's remaining net income are zero, the
8sales factor under sub. (9) is eliminated from the apportionment formula to
9determine the taxpayer's remaining net income under sub. (6).
SB55-ASA1,766,1310 2. For taxable years beginning after December 31, 2005, if both the numerator
11and the denominator of the sales factor under sub. (9) related to a taxpayer's
12remaining net income are zero, none of the taxpayer's remaining net income is
13apportioned to this state.
SB55-ASA1,766,1714 (b) 1. For taxable years beginning before January 1, 2006, if the numerator of
15the sales factor under sub. (9) related to a taxpayer's remaining net income is a
16negative number and the denominator of the sales factor under sub. (9) related to a
17taxpayer's remaining net income is not zero, the sales factor under sub. (9) is zero.
SB55-ASA1,766,2218 2. For taxable years beginning after December 31, 2005, if the numerator of the
19sales factor under sub. (9) related to a taxpayer's remaining net income is a negative
20number and the denominator of the sales factor under sub. (9) related to a taxpayer's
21remaining net income is not zero, none of the taxpayer's remaining net income is
22apportioned to this state.
SB55-ASA1,767,223 (c) 1. For taxable years beginning before January 1, 2006, if the numerator of
24the sales factor under sub. (9) related to a taxpayer's remaining net income is a
25positive number and the denominator of the sales factor under sub. (9) related to a

1taxpayer's remaining net income is zero or a negative number, the sales factor under
2sub. (9) is one.
SB55-ASA1,767,73 2. For taxable years beginning after December 31, 2005, if the numerator of the
4sales factor under sub. (9) related to a taxpayer's remaining net income is a positive
5number and the denominator of the sales factor under sub. (9) related to a taxpayer's
6remaining net income is zero or a negative number, all of the taxpayer's remaining
7net income is apportioned to this state.
SB55-ASA1, s. 1180 8Section 1180. 71.25 (7) (intro.) of the statutes is amended to read:
SB55-ASA1,767,109 71.25 (7) Property factor. (intro.) For purposes of sub. (5) (6) and for taxable
10years beginning before January 1, 2006
:
SB55-ASA1, s. 1181 11Section 1181. 71.25 (8) (intro.) of the statutes is amended to read:
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