AB100-ASA1,654,2017
(g)
Tax return. The secretary of revenue shall provide a place for the
18designations under this subsection on the corporate income and franchise tax
19returns and the secretary shall highlight that place on the returns by a symbol
20chosen by the department of veterans affairs that relates to veterans.
AB100-ASA1,654,2321
(h)
Certification of amounts. Annually, on or before September 15, the
22secretary of revenue shall certify to the department of veterans affairs and the
23department of administration:
AB100-ASA1,655,3
11. The total amount of the administrative costs, including data processing
2costs, incurred by the department of revenue in administering this subsection during
3the previous fiscal year.
AB100-ASA1,655,54
2. The total amount received from all designations to the veterans trust fund
5under this subsection made by corporations during the previous fiscal year.
AB100-ASA1,655,76
3. The net amount remaining after the administrative costs under subd. 1. are
7subtracted from the total received under subd. 2.
AB100-ASA1,655,138
(i)
Appropriations. From the moneys received from designations to the
9veterans trust fund under this subsection, an amount equal to the sum of
10administrative expenses certified under par. (h) 1. shall be deposited into the general
11fund and credited to the appropriation under s. 20.566 (1) (hp), and the net amount
12remaining certified under par. (h) 3. shall be deposited into the veterans trust fund
13and used for the veterans programs under s. 25.36 (1).
AB100-ASA1,655,2114
(j)
Refunds. An amount designated as a donation to the veterans trust fund
15under this subsection is not subject to refund to a corporation that designates the
16donation unless the corporation submits information to the satisfaction of the
17department within 18 months from the date that taxes are due from the corporation
18or from the date that the corporation filed the return, whichever is later, that the
19amount designated is clearly in error. A refund granted by the department under
20this paragraph shall be deducted from the moneys received under this subsection in
21the fiscal year that the refund is certified under 71.75 (7).
AB100-ASA1,655,2523
71.34
(1) (g) An addition shall be made for credits computed by a tax-option
24corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
25(3n), (3t),
and (5b)
, and (5g) and passed through to shareholders.
AB100-ASA1,657,254
71.34
(1g) (L) "Internal Revenue Code" for tax-option corporations, for taxable
5years that begin after December 31, 1996, and before January 1, 1998, means the
6federal Internal Revenue Code as amended to December 31, 1996, excluding
7sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
813174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
91605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
10P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
11106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
12107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
13108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
14307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
15201, 244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in the
16provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 17excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
18of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
19101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
20110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
22103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
23(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
24105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
1of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
2107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
3108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
4108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 5except that section 1366 (f) (relating to pass-through of items to shareholders) is
6modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
71375. The Internal Revenue Code applies for Wisconsin purposes at the same time
8as for federal purposes. Amendments to the federal Internal Revenue Code enacted
9after December 31, 1996, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1996, and before January 1, 1998, except that
11changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
15108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
16307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
17201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
18the provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
19105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
20P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
22108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
23307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
24201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the
25same time as for federal purposes.
AB100-ASA1,659,232
71.34
(1g) (m) "Internal Revenue Code" for tax-option corporations, for taxable
3years that begin after December 31, 1997, and before January 1, 1999, means the
4federal Internal Revenue Code as amended to December 31, 1997, excluding sections
5103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
7of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
8106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
9P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
10excluding sections 101 and 406 of P.L.
107-147, P.L.
and 107-181,
P.L. 108-121,
11excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308,
12401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
13336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in the provisions
14applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
15sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 16and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
17101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
18102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
19(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
20103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
211311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
22105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
23106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
24section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
25406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L.
1108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
2108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
3of P.L. 108-357, except that section 1366 (f) (relating to pass-through of items to
4shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
5sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
6at the same time as for federal purposes. Amendments to the federal Internal
7Revenue Code enacted after December 31, 1997, do not apply to this paragraph with
8respect to taxable years beginning after December 31, 1997, and before
9January 1, 1999, except that changes to the Internal Revenue Code made by P.L.
10105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
11excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
12of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
13107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
14108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
15108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 16and changes that indirectly affect the provisions applicable to this subchapter made
17by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
19of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
20107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
21108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
22108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 23apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,661,22
171.34
(1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 1998, and before January 1, 2000, means the
3federal Internal Revenue Code as amended to December 31, 1998, excluding sections
4103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
6of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
8section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
9406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section
10109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a)
11of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
12and 910 of P.L. 108-357, 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 (b), 1202 (c), 1204 (f), 1311, and 1605
20(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
21105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
22106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
23section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
24406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section
25109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a)
1of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
2and 910 of P.L. 108-357, except that section 1366 (f) (relating to pass-through of
3items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
4under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
5purposes at the same time as for federal purposes. Amendments to the federal
6Internal Revenue Code enacted after December 31, 1998, do not apply to this
7paragraph with respect to taxable years beginning after December 31, 1998, and
8before January 1, 2000, except that changes to the Internal Revenue Code made by
9P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
10165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
11P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
12107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
13excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
14excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes
15that indirectly affect the provisions applicable to this subchapter made by P.L.
16106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
17P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
19107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
20excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
21excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for
22Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,664,224
71.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
25years that begin after December 31, 1999, and before January 1, 2003, means the
1federal Internal Revenue Code as amended to December 31, 1999, excluding sections
2103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
4of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections
5162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
6107-16, P.L. 107.22, P.L. 107.116, P.L.
107-134, P.L.
107-147, excluding sections 101
7and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
8P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
9excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections
10306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections
11101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in
12the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
13100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
14(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
16103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
18103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
24P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
25108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
1section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
2308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
3244, 336, 337, 909, and 910 of P.L. 108-357, except that section 1366 (f) (relating to
4pass-through of items to shareholders) is modified by substituting the tax under s.
571.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
6for Wisconsin purposes at the same time as for federal purposes. Amendments to the
7federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1999, and
9before January 1, 2003, except that changes to the Internal Revenue Code made by
10P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
11107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
12P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
13107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding
14sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
15108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
16(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
17and 910 of P.L. 108-357, and changes that indirectly affect the provisions applicable
18to this subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and
19165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
20P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
21406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
22108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
23section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
24308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
1244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the same
2time as for federal purposes.
AB100-ASA1,666,24
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
5years that begin after December 31, 2002,
and before January 1, 2004, means the
6federal Internal Revenue Code as amended to December 31, 2002, excluding sections
7103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
10431 of P.L.
107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-27,
11excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
12109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
13108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
14(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
15910 of P.L. 108-357, and P.L. 108-375, and as indirectly affected in the provisions
16applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding
17sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 18and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
19101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
20102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
21(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
22103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
231311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
24105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
25106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
1P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
2107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
3107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding sections 106, 201,
4and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
5108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L.
6108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L.
7108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
8and P.L. 108-375, except that section 1366 (f) (relating to pass-through of items to
9shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
10sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
11at the same time as for federal purposes. Amendments to the federal Internal
12Revenue Code enacted after December 31, 2002, do not apply to this paragraph with
13respect to taxable years beginning after December 31, 2002
, and before January 1,
142004, except that changes to the Internal Revenue Code made by P.L. 108-27,
15excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
16109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
17108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
18(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
19910 of P.L. 108-357, and P.L. 108-375, and changes that indirectly affect the
20provisions applicable to this subchapter made by P.L. 108-27, excluding sections
21106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
22P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
23P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L.
24108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
1and P.L. 108-375, apply for Wisconsin purposes at the same time as for federal
2purposes.
AB100-ASA1,667,214
71.34
(1g) (q) "Internal Revenue Code" for tax-option corporations, for taxable
5years that begin after December 31, 2003, and before January 1, 2005, means the
6federal Internal Revenue Code as amended to December 31, 2003, excluding sections
7103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
10431 of P.L.
107-16, section 101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
11108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and as
12amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
13308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244,
14336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, and as
15indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
16100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
17(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
18101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
19excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
20103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
21103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
22excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
23104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
24105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
25162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
1107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
2of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
3excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
4109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
5108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and 403
6(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and
7910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, except that section 1366 (f)
8(relating to pass-through of items to shareholders) is modified by substituting the
9tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
10Code applies for Wisconsin purposes at the same time as for federal purposes.
11Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
12do not apply to this paragraph with respect to taxable years beginning after
13December 31, 2003, and before January 1, 2005, except that changes to the Internal
14Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
15306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
16201, 244, 336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, and
17changes that indirectly affect the provisions applicable to this subchapter made by
18P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and
19403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909,
20and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, apply for Wisconsin
21purposes at the same time as for federal purposes.
AB100-ASA1,669,423
71.34
(1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
24years that begin after December 31, 2004, means the federal Internal Revenue Code
25as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
34, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
4431 of P.L.
107-16, section 101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
5108-27, section 1201 of P.L.
108-173, sections 306, 308, 401, and 403 (a) of P.L.
6108-311, and sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and as
7indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
8100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
9(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
10101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, 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.
104-188,
14excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
15104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
16105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
17162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
18107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
19of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
20excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
21excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
22excluding sections 306, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
23sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
24108-476, except that section 1366 (f) (relating to pass-through of items to
25shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
1sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
2at the same time as for federal purposes. Amendments to the federal Internal
3Revenue Code enacted after December 31, 2004, do not apply to this paragraph with
4respect to taxable years beginning after December 31, 2004.
AB100-ASA1,670,258
71.42
(2) (k) For taxable years that begin after December 31, 1996, and before
9January 1, 1998, "Internal Revenue Code" means the federal Internal Revenue Code
10as amended to December 31, 1996, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 12and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
13amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
14106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
15section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
16406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L.
17108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
18108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
19of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
20P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
21excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
22103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
23103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
24excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
25104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
1106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
2excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
3101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109
4of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
5P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
6910 of P.L. 108-357, except that "Internal Revenue Code" does not include section
7847 of the federal Internal Revenue Code. The Internal Revenue Code applies for
8Wisconsin purposes at the same time as for federal purposes. Amendments to the
9federal Internal Revenue Code enacted after December 31, 1996, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 1996, and
11before January 1, 1998, except that changes to the Internal Revenue Code made by
12P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
13excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
14of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
15107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
16108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
17108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 18and changes that indirectly affect the provisions applicable to this subchapter made
19by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
20excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
21of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
22107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
23108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
24108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 25apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,672,202
71.42
(2) (L) For taxable years that begin after December 31, 1997, and before
3January 1, 1999, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 6and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
7amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
8P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
9section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
10406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L.
11108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
12108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
13of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
14P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
15excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
18excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
19104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
20105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
21P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
22107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
23108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
24307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
25201, 244, 336, 337, 909, and 910 of P.L. 108-357, except that "Internal Revenue Code"
1does not include section 847 of the federal Internal Revenue Code. The Internal
2Revenue Code applies for Wisconsin purposes at the same time as for federal
3purposes. Amendments to the federal Internal Revenue Code enacted after
4December 31, 1997, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 1997, and before January 1, 1999, except that
6changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
7105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
10108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
11307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
12201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
13the provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
14105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
17108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
19201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the
20same time as for federal purposes.
AB100-ASA1,674,1522
71.42
(2) (m) For taxable years that begin after December 31, 1998, and before
23January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
24as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
25102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66
1and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
2amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
3sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
4107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
5P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121,
6P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and
7P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
8108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
9101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
10excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
11103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
12103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
13excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
14104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
15105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
16162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
17107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
18and P.L.
107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
19excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
20excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, except that
21"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
22Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
23as for federal purposes. Amendments to the federal Internal Revenue Code enacted
24after December 31, 1998, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1998, and before January 1, 2000, except that
1changes to the Internal Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
2106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
3excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
4101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding
5section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
6403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
7909, and 910 of P.L. 108-357, and changes that indirectly affect the provisions
8applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
9106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
10section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
11406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section
12109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a)
13of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
14and 910 of P.L. 108-357, apply for Wisconsin purposes at the same time as for federal
15purposes.
AB100-ASA1,676,1617
71.42
(2) (n) For taxable years that begin after December 31, 1999, and before
18January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
19as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 21and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
22amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
23106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
24P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
25107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27,
1excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
2109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
3401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
4336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
5100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
6101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
7102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
813174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
9104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
10(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
11105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
12106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
13excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
15P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding sections 106, 201, and 202
16of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
17108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
18108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 19except that "Internal Revenue Code" does not include section 847 of the federal
20Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
21at the same time as for federal purposes. Amendments to the federal Internal
22Revenue Code enacted after December 31, 1999, do not apply to this paragraph with
23respect to taxable years beginning after December 31, 1999, and before January 1,
242003, except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
25106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
1excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
2107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
3P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding sections 106, 201, and 202
4of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
5108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
6108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 7and changes that indirectly affect the provisions applicable to this subchapter made
8by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
9107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
10P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
11107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding
12sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
13108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
14(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
15and 910 of P.L. 108-357, apply for Wisconsin purposes at the same time as for federal
16purposes.
AB100-ASA1,678,1118
71.42
(2) (o) For taxable years that begin after December 31, 2002,
and before
19January 1, 2004, "Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
22sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
23sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
24section 101 of P.L.
107-147,
and as amended by P.L. 108-27, excluding sections 106,
25201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
1108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L.
2108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L.
3108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
4and P.L. 108-375, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
5100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
6102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
11105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
12excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
13section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
14excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 15P.L.
107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
16108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
17of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
19244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-375, except that "Internal
20Revenue Code" does not include section 847 of the federal Internal Revenue Code.
21The Internal Revenue Code applies for Wisconsin purposes at the same time as for
22federal purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 2002, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 2002
, and before January 1, 2004, except that changes
25to the Internal Revenue Code made by P.L. 108-27, excluding sections 106, 201, and
1202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
2excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
3excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
4excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L.
5108-375, and changes that indirectly affect the provisions applicable to this
6subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,
7P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
81201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
9306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
10201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-375, apply for
11Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,680,213
71.42
(2) (p) For taxable years that begin after December 31, 2003, and before
14January 1, 2005, "Internal Revenue Code" means the federal Internal Revenue Code
15as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
16102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
17sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
18sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, section
19101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 109 of P.L.
20108-121, and section 1201 of P.L.
108-173, and as amended by P.L.
108-203, P.L.
21108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
22108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
23P.L.
108-357, P.L.
108-375, and P.L.
108-476, and as indirectly affected by P.L.
2499-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
25101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
1102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
2(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
3103-465, P.L.
104-7, 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.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
6106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
7P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
8107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
9107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
10202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
11excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
12excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
13excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, P.L.
14108-375, and P.L.
108-476, except that "Internal Revenue Code" does not include
15section 847 of the federal Internal Revenue Code. The Internal Revenue Code
16applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
18do not apply to this paragraph with respect to taxable years beginning after
19December 31, 2003, and before January 1, 2005, except that changes to the Internal
20Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
21306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
22201, 244, 336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, and
23changes that indirectly affect the provisions applicable to this subchapter made by
24P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and
25403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909,
1and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, apply for Wisconsin
2purposes at the same time as for federal purposes.
AB100-ASA1,681,74
71.42
(2) (q) For taxable years that begin after December 31, 2004, "Internal
5Revenue Code" means the federal Internal Revenue Code as amended to
6December 31, 2004, excluding sections 103, 104, and 110 of P.L.
102-227, sections
713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
81202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
9106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
10107-16, section 101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section
111201 of P.L.
108-173, sections 306, 308, 401, and 403 (a) of P.L.
108-311, and sections
12101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and as indirectly affected by
13P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
14P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
15102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
16(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
17103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
181311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
19105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
20106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
21P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
22107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
23107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
24202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
25108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 401,
1and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337,
2909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, except that "Internal
3Revenue Code" does not include section 847 of the federal Internal Revenue Code.
4The Internal Revenue Code applies for Wisconsin purposes at the same time as for
5federal purposes. Amendments to the federal Internal Revenue Code enacted after
6December 31, 2004, do not apply to this paragraph with respect to taxable years
7beginning after December 31, 2004.
AB100-ASA1,681,109
71.42
(3d) "Member" does not include a member of a limited liability company
10treated as a corporation under s. 71.22
(1) (1k).
AB100-ASA1,681,1312
71.42
(3h) "Partner" does not include a partner of a publicly traded partnership
13treated as a corporation under s. 71.22
(1) (1k).
AB100-ASA1,681,1715
71.45
(1m) Health Insurance Risk-Sharing Plan. The income of the
16organization administering the Health Insurance Risk-Sharing Plan under ch. 149
17is exempt from taxation under this subchapter.
AB100-ASA1,681,2419
71.45
(2) (a) 10. By adding to federal taxable income the amount of credit
20computed under s. 71.47 (1dd) to (1dx), (3n),
and (5b)
, and (5g) and not passed
21through by a partnership, limited liability company, or tax-option corporation that
22has added that amount to the partnership's, limited liability company's, or
23tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of
24credit computed under s. 71.47 (1), (3), (3t), (4), and (5).
AB100-ASA1, s. 1410
2Section
1410. 71.47 (1dL) (c) 2. of the statutes is renumbered 71.47 (1dL) (c).
AB100-ASA1,682,64
71.47
(1dL) (d) Except as provided in par. (c)
2., the carry-over provisions of
5sub. (4) (e) and (f) as they relate to the credit under that subsection relate to the credit
6under this subsection and apply as if the development zone continued to exist.
AB100-ASA1,682,158
71.47
(1dm) (hm)
Credits claimed
A claimant may claim the credit under this
9subsection, including any credits carried over,
may be offset only against the amount
10of the tax otherwise due under this subchapter
attributable to income from the
11business operations of the claimant in the development zone; except that a claimant
12in a development zone under s. 560.795 (1) (e) may offset credits, including any
13credits carried over, against the amount of the tax otherwise due under this
14subchapter attributable to all of the claimant's income; and against the tax
15attributable to income from directly related business operations of the claimant.
AB100-ASA1,683,517
71.47
(1dx) (a) 5. "Member of a targeted group" means a person who resides
18in an
empowerment zone, or an enterprise community, that the U.S. government
19designates area designated by the federal government as an economic revitalization
20area, a person who is employed in an unsubsidized job but meets the eligibility
21requirements under s. 49.145 (2) and (3) for a Wisconsin
works Works employment
22position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), a
23person who is eligible for child care assistance under s. 49.155, a person who is a
24vocational rehabilitation referral, an economically disadvantaged youth, an
25economically disadvantaged veteran, a supplemental security income recipient, a
1general assistance recipient, an economically disadvantaged ex-convict, a qualified
2summer youth employee, as defined in
26 USC 51 (d) (7), a dislocated worker, as
3defined in
29 USC 2801 (9), or a food stamp recipient
;
, if the person has been certified
4in the manner under sub. (1dj) (am) 3. by a designated local agency, as defined in sub.
5(1dj) (am) 2.
AB100-ASA1, s. 1414
6Section
1414. 71.47 (1dx) (b) (intro.) of the statutes is amended to read:
AB100-ASA1,683,127
71.47
(1dx) (b)
Credit. (intro.) Except
or as provided in pars. (be) and (bg) and
8in s. 73.03 (35), and subject to s. 560.785, for any taxable year for which the person
9is entitled under s. 560.795 (3) to claim tax benefits or certified under s. 560.765 (3),
10560.797 (4) or 560.798 (3), any person may claim as a credit against
the taxes
imposed 11 on the person's income from the person's business activities in a development zone 12otherwise due under this chapter the following amounts:
AB100-ASA1,683,1714
71.47
(2m) (a) 1. b. For partnerships, except publicly traded partnerships
15treated as corporations under s. 71.22
(1) (1k), or limited liability companies, except
16limited liability companies treated as corporations under s. 71.22
(1) (1k), "claimant"
17means each individual partner or member.
AB100-ASA1,683,1919
71.47
(3n) (title)
Dairy and livestock farm investment credit.
AB100-ASA1, s. 1424b
20Section 1424b. 71.47 (3n) (a) 2. (intro.) of the statutes is amended to read:
AB100-ASA1,684,221
71.47
(3n) (a) 2. (intro.) "Dairy farm modernization or expansion" means the
22construction, the improvement, or the acquisition of buildings or facilities, or the
23acquisition of equipment, for dairy animal housing, confinement, animal feeding,
24milk production, or waste management, including the following, if used exclusively
1related to dairy animals
and if acquired and placed in service in this state during
2taxable years that begin after December 31, 2003, and before January 1, 2010:
AB100-ASA1,684,64
71.47
(3n) (a) 4. "Livestock" means cattle, not including dairy animals; swine;
5poultry, not including farm-raised game birds or ratites; fish that are raised in
6aquaculture facilities; sheep; and goats.
AB100-ASA1,684,138
71.47
(3n) (a) 5. "Livestock farm modernization or expansion" means the
9construction, the improvement, or the acquisition of buildings or facilities, or the
10acquisition of equipment, for livestock housing, confinement, feeding, or waste
11management, including the following, if used exclusively related to livestock and if
12acquired and placed in service in this state during taxable years that begin after
13December 31, 2005, and before January 1, 2012:
AB100-ASA1,684,1414
a. Birthing structures.
AB100-ASA1,684,1515
b. Rearing structures.
AB100-ASA1,684,1616
c. Feedlot structures.
AB100-ASA1,684,1717
d. Feed storage and handling equipment.
AB100-ASA1,684,1919
f. Watering facilities.
AB100-ASA1,684,2121
h. Manure pumping and storage facilities.
AB100-ASA1,684,2323
j. Equipment used to produce energy.
AB100-ASA1,684,2424
k. Fish hatchery buildings.
AB100-ASA1,684,2525
L. Fish processing buildings.
AB100-ASA1,685,1
1m. Fish rearing ponds.
AB100-ASA1,685,53
71.47
(3n) (a) 6. a. For taxable years that begin after December 31, 2003, and
4before January 1, 2006, "used exclusively," related to dairy animals, means used to
5the exclusion of all other uses except for use not exceeding 5 percent of total use.
AB100-ASA1,685,86
b. For taxable years that begin after December 31, 2005, and before January
71, 2010, "used exclusively," related to livestock, dairy animals, or both, means used
8to the exclusion of all other uses except for use not exceeding 5 percent of total use.
AB100-ASA1,685,119
c. For taxable years that begin after December 31, 2009, and before January
101, 2012, "used exclusively," related to livestock, means used to the exclusion of all
11other uses except for use not exceeding 5 percent of total use.
AB100-ASA1, s. 1425b
12Section 1425b. 71.47 (3n) (b) of the statutes is renumbered 71.47 (3n) (b) 1.
