AB100-ASA1,545,9
170.114
(1) (b) 1.
"Estimated value", For land purchased before the effective date
2of this subdivision .... [revisor inserts date], "estimated value," for the year during
3which land is purchased, means the purchase price and, for later years, means the
4value that was used for calculating the aid payment under this section for the prior
5year increased or decreased to reflect the annual percentage change in the equalized
6valuation of all property, excluding improvements, in the taxation district, as
7determined by comparing the most recent determination of equalized valuation
8under s. 70.57 for that property to the next preceding determination of equalized
9valuation under s. 70.57 for that property.
AB100-ASA1,546,511
70.114
(1) (b) 2. For land purchased on or after the effective date of this
12subdivision .... [revisor inserts date], "estimated value," for the year during which
13land is purchased, means the lesser of the purchase price or the determination of the
14land's equalized valuation under s. 70.57 in the year before the year during which
15the land is purchased, increased or decreased to reflect the annual percentage
16change in the equalized valuation of all property, excluding improvements, in the
17taxation district, as determined by comparing the most recent determination of
18equalized valuation under s. 70.57 for that property to the next preceding
19determination of equalized valuation under s. 70.57 for that property, except that if
20the land was exempt from taxation in the year prior to the year during which the
21department purchased the land "estimated value," for the year during which the land
22is purchased, means the lesser of the purchase price, the most recent determination
23of the land's equalized valuation under s. 70.57, or an amount that would result in
24a payment under sub. (4) that is equal to $1 per acre. "Estimated value," for later
25years, means the value that was used for calculating the aid payment under this
1section for the prior year increased or decreased to reflect the annual percentage
2change in the equalized valuation of all property, excluding improvements, in the
3taxation district, as determined by comparing the most recent determination of
4equalized valuation under s. 70.57 for that property to the next preceding
5determination of equalized valuation under s. 70.57 for that property.
AB100-ASA1,546,77
70.32
(2) (a) 8. Public utility general structures and substations.
AB100-ASA1,546,109
70.32
(2) (c) 2m. "Public utility general structures and substations" means
10property described under s. 70.112 (4) (am).
AB100-ASA1, s. 1260r
11Section 1260r. 70.58 of the statutes is renumbered 70.58 (1) and amended to
12read:
AB100-ASA1,546,2213
70.58
(1) There Except as provided in sub. (2), there is levied an annual tax of
14two-tenths of one mill for each dollar of the assessed valuation of the property of the
15state as determined by the department of revenue under s. 70.57, for the purpose of
16acquiring, preserving and developing the forests of the state and for the purpose of
17forest crop law and county forest law administration and aid payments, for grants
18to forestry cooperatives under s. 36.56, and for the acquisition, purchase and
19development of forests described under s. 25.29 (7) (a) and (b), the proceeds of the tax
20to be paid into the conservation fund. The tax shall not be levied in any year in which
21general funds are appropriated for the purposes specified in this section, equal to or
22in excess of the amount which the tax would produce.
AB100-ASA1,547,624
70.58
(2) In each of 3 years beginning with the property tax assessments as of
25January 1 of the year of the effective date of this subsection .... [revisor inserts date],
1the department of revenue shall adjust the rate of the tax imposed under this section
2so that the percentage increase from the previous year in the total amount levied
3under this section does not exceed 2.6 percent. The rate determined by the
4department of revenue for the property tax assessment as of January 1 of the 2nd
5year following the effective date of this subsection .... [revisor inserts date], shall be
6the rate of the tax imposed under this section for all subsequent years.
AB100-ASA1,547,108
70.995
(15) (a) For the property tax assessments as of January 1, 2007, the
9treatment of manufacturing property under subs. (4) to (14) extends to property
10described under s. 70.112 (4) (am) 1.
AB100-ASA1,547,1311
(b) For the property tax assessments as of January 1, 2008, the treatment of
12manufacturing property under subs. (4) to (14) extends to property described under
13s. 70.112 (4) (am) 2.
AB100-ASA1,547,2015
71.01
(1b) For purposes of s. 71.04 (7) (df) and (dh), "commercial domicile"
16means the location from which a trade or business is principally managed and
17directed, based on any factors the department determines are appropriate, including
18the location where the greatest number of employees of the trade or business work,
19have their office or base of operations, or from which the employees are directed or
20controlled.
AB100-ASA1,547,2522
71.01
(1n) For purposes of s. 71.04 (7) (df) and (dh), "domicile" means an
23individual's true, fixed, and permanent home where the individual intends to remain
24permanently and indefinitely and to which, whenever absent, the individual intends
25to return, except that no individual may have more than one domicile at any time.
AB100-ASA1,549,224
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
5January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 1996, 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.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
11P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
12107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
13sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding
14section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
15403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
16909, and 910 of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203,
17P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
18P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
21103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
22(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
23105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
25of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
1107-147,
and P.L.
107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
2108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
3108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357.
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, 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, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
10P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
11107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
12108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
13307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
14201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
15the provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
16105-206, P.L.
105-277, P.L.
106-36, 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,
and P.L.
107-181,
P.L.
19108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
20307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
21201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the
22same time as for federal purposes.
AB100-ASA1,551,1724
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
25January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
1decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
3104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
4(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
6P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
7107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
8sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding
9section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
10403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
11909, and 910 of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203,
12P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
13P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
14102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
15(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
16103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
17(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
18105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
19106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
20excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
21101 and 406 of P.L.
107-147,
and P.L.
107-181, P.L. 108-121, excluding section 109
22of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
23P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
24910 of P.L. 108-357. The Internal Revenue Code applies for Wisconsin purposes at
25the same time as for federal purposes. Amendments to the federal Internal Revenue
1Code enacted after December 31, 1997, do not apply to this paragraph with respect
2to taxable years beginning after December 31, 1997, and before January 1, 1999,
3except that changes to the Internal Revenue Code made by P.L.
105-178, P.L.
4105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
5162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
6107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
7107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
8excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
9excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes
10that indirectly affect the provisions applicable to this subchapter made by P.L.
11105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
12excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
13of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
14107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
15108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
16108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 17apply for Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,553,1219
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
20January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
21decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
22Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
23104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
24(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
25104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
1excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
2of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
3107-147, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section 109 of P.L.
4108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
5108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
6of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
7P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508,
8P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
9102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
11104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
121311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
13105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
14106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
15excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
16101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276, P.L. 108-121, excluding
17section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
18403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
19909, and 910 of P.L. 108-357. The Internal Revenue Code applies for Wisconsin
20purposes at the same time as for federal purposes. Amendments to the federal
21Internal Revenue Code enacted after December 31, 1998, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 1998, and
23before January 1, 2000, except that changes to the Internal Revenue Code made by
24P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
25165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
1P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
2107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
3excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
4excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes
5that indirectly affect the provisions applicable to this subchapter made by P.L.
6106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
7P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
8107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
9107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
10excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
11excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for
12Wisconsin purposes at the same time as for federal purposes.
AB100-ASA1,555,1314
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
15January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
16decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
17Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
18104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
19(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
20104-188,
and as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and
21165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
22P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
23406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
24108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
25section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
1308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
2244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected by P.L.
99-514,
3P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
4P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104,
5and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
7103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
81123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
9104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
10106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
11P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
12107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
13P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, P.L.
14108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
15section 109 of P.L. 108-121, P.L. 108-218, 108-311, excluding sections 306, 307, 308,
16401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
17336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1999, and
21before January 1, 2003, except that changes to the Internal Revenue Code made by
22P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
23107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
24P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
25107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding
1sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
2108-121, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
3(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
4and 910 of P.L. 108-357, and changes that indirectly affect the provisions applicable
5to this subchapter made by P.L.
106-230, P.L.
106-554,
excluding sections 162 and
6165 of P.L. 106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
7P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
8406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
9108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
10section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
11308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
12244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the same
13time as for federal purposes.
AB100-ASA1,557,915
71.01
(6) (p) For taxable years that begin after December 31, 2002,
and before
16January 1, 2004, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
19104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
22431 of P.L.
107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-27,
23excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
24109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
25108-203, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
1(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
2910 of P.L. 108-357, and P.L. 108-375, and as indirectly affected by P.L.
99-514, P.L.
3100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
4101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and
5110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
7103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
81123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
9104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
10106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
11P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
12107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
13107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, P.L. 108-27,
14excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
15109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
16108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
17(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
18910 of P.L. 108-357, and P.L. 108-375. The Internal Revenue Code applies for
19Wisconsin purposes at the same time as for federal purposes. Amendments to the
20federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 2002
, and
22before January 1, 2004, except that changes to the Internal Revenue Code made by
23P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
24excluding section 109 of 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, 307, 308,
1401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336,
2337, 909, and 910 of P.L. 108-357, and P.L. 108-375, and changes that indirectly
3affect the provisions applicable to this subchapter made by P.L. 108-27, excluding
4sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
5108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
6108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
7108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
8P.L. 108-357, and P.L. 108-375, apply for Wisconsin purposes at the same time as
9for federal purposes.
AB100-ASA1,559,211
71.01
(6) (q) For taxable years that begin after December 31, 2003, and before
12January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear
13decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
14Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
15104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
16(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
18431 of P.L.
107-16, section 101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
19108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and as
20amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
21308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244,
22336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, and as
23indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
24101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
25102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
1102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
3104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
4(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
5105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
6106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
7excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
8107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
9107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
10108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding
11section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
12sections 306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
13sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
14108-476. The Internal Revenue Code applies for Wisconsin purposes at the same
15time as for federal purposes. Amendments to the federal Internal Revenue Code
16enacted after December 31, 2003, do not apply to this paragraph with respect to
17taxable years beginning after December 31, 2003, and before January 1, 2005,
18except that changes to the Internal Revenue Code made by P.L.
108-203, P.L.
19108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
20108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
21P.L.
108-357, P.L.
108-375, and P.L.
108-476, and changes that indirectly affect the
22provisions applicable to this subchapter made by P.L.
108-203, P.L.
108-218, P.L.
23108-311, 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,
1P.L.
108-375, and P.L.
108-476, apply for Wisconsin purposes at the same time as
2for federal purposes.
AB100-ASA1,560,84
71.01
(6) (r) For taxable years that begin after December 31, 2004, for natural
5persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
7as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
104, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
11431 of P.L.
107-16, section 101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
12108-27, section 1201 of P.L.
108-173, sections 306, 308, 401, and 403 (a) of P.L.
13108-311, and sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and as
14indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
16102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
17102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
19104-117, 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.
107-15, P.L.
107-16,
23excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
24107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
25107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
1108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
2108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 401, and 403 (a)
3of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and
4910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476. The Internal Revenue Code
5applies for Wisconsin purposes at the same time as for federal purposes.
6Amendments to the federal Internal Revenue Code enacted after December 31, 2004,
7do not apply to this paragraph with respect to taxable years beginning after
8December 31, 2004.
AB100-ASA1,560,1110
71.01
(8g) "Member" does not include a member of a limited liability company
11treated as a corporation under s. 71.22
(1) (1k).
AB100-ASA1,560,1413
71.01
(8m) "Partner" does not include a partner of a publicly traded
14partnership treated as a corporation under s. 71.22
(1) (1k).
AB100-ASA1,560,1916
71.01
(10g) For purposes of s. 71.04 (7) (df) and (dh), "state" means a state of
17the United States, the District of Columbia, the commonwealth of Puerto Rico, or any
18territory or possession of the United States, unless the context requires that "state"
19means only the state of Wisconsin.
AB100-ASA1,561,1621
71.03
(1) Definition. In this section, "gross income" means all income, from
22whatever source derived and in whatever form realized, whether in money, property
23or services, which is not exempt from Wisconsin income taxes. "Gross income"
24includes, but is not limited to, the following items: compensation for services,
25including salaries, wages and fees, commissions and similar items; gross income
1derived from business; interest; rents; royalties; dividends; alimony and separate
2maintenance payments; annuities; income from life insurance and endowment
3contracts; pensions; income from discharge of indebtedness; distributive shares of
4partnership gross income except distributive shares of the income of publicly traded
5partnerships treated as corporations under s. 71.22
(1) (1k); distributive shares of
6limited liability company gross income except distributive shares of the income of
7limited liability companies treated as corporations under s. 71.22
(1) (1k); income in
8respect of a decedent; and income from an interest in an estate or trust. "Gross
9income" from a business or farm consists of the total gross receipts without reduction
10for cost of goods sold, expenses or any other amounts. The gross rental amounts
11received from rental properties are included in gross income without reduction for
12expenses or any other amounts. "Gross income" from the sale of securities, property
13or other assets consists of the gross selling price without reduction for the cost of the
14assets, expenses of sale or any other amounts. "Gross income" from an annuity,
15retirement plan or profit sharing plan consists of the gross amount received without
16reduction for the employee's contribution to the annuity or plan.
AB100-ASA1,561,2518
71.04
(7) (d)
Sales Except as provided in pars. (df) and (dh), sales, other than
19sales of tangible personal property, are in this state if the income-producing activity
20is performed in this state. If the income-producing activity is performed both in and
21outside this state the sales shall be divided between those states having jurisdiction
22to tax such business in proportion to the direct costs of performance incurred in each
23such state in rendering this service.
Services performed in states which do not have
24jurisdiction to tax the business shall be deemed to have been performed in the state
25to which compensation is allocated by s. 71.04 (6), 2001 stats.
AB100-ASA1,562,42
71.04
(7) (df) 1. Gross receipts from the use of computer software are in this
3state if the purchaser or licensee uses the computer software at a location in this
4state.
AB100-ASA1,562,155
2. Computer software is used at a location in this state if the purchaser or
6licensee uses the computer software in the regular course of business operations in
7this state, for personal use in this state, or if the purchaser or licensee is an individual
8whose domicile is in this state. If the purchaser or licensee uses the computer
9software in more than one state, the gross receipts shall be divided among those
10states having jurisdiction to impose an income tax on the taxpayer in proportion to
11the use of the computer software in those states. To determine computer software
12use in this state, the department may consider the number of users in each state
13where the computer software is used, the number of site licenses or workstations in
14this state, and any other factors that reflect the use of computer software in this
15state.
AB100-ASA1,562,1916
3. If the taxpayer is not subject to income tax in the state in which the gross
17receipts are considered received under this paragraph, but the taxpayer's
18commercial domicile is in this state, 50 percent of those gross receipts shall be
19included in the numerator of the sales factor.
AB100-ASA1,562,2221
71.04
(7) (dh) 1. Gross receipts from services are in this state if the purchaser
22of the service received the benefit of the service in this state.
AB100-ASA1,562,2323
2. The benefit of a service is received in this state if any of the following applies:
AB100-ASA1,562,2424
a. The service relates to real property that is located in this state.
AB100-ASA1,563,3
1b. The service relates to tangible personal property that is located in this state
2at the time that the service is received or tangible personal property that is delivered
3directly or indirectly to customers in this state.
AB100-ASA1,563,54
c. The service is provided to an individual who is physically present in this state
5at the time that the service is received.
AB100-ASA1,563,76
d. The service is provided to a person engaged in a trade or business in this state
7and relates to that person's business in this state.
AB100-ASA1,563,118
3. If the purchaser of a service receives the benefit of a service in more than one
9state, the gross receipts from the performance of the service are included in the
10numerator of the sales factor according to the portion of the service received in this
11state.
AB100-ASA1,563,1712
4. If the taxpayer is not subject to income tax in the state in which the benefit
13of the service is received, the benefit of the service is received in this state to the
14extent that the taxpayer's employees or representatives performed services from a
15location in this state. Fifty percent of the taxpayer's receipts that are considered
16received in this state under this paragraph shall be included in the numerator of the
17sales factor.
AB100-ASA1,563,2019
71.05
(1) (bm)
Health Insurance Risk-Sharing Plan. Income of the
20organization administering the Health Insurance Risk-Sharing Plan under ch. 149.
AB100-ASA1, s. 1286e
21Section 1286e. 71.05 (6) (b) 20. (intro.) of the statutes is amended to read:
AB100-ASA1,564,222
71.05
(6) (b) 20. (intro.) For taxable years beginning on or after January 1,
231995
, and before January 1, 2006, an amount paid by a person who is the employee
24of another person if the person's employer pays no amount of money toward the
1person's medical care insurance, for medical care insurance for the person, his or her
2spouse and the person's dependents, calculated as follows:
AB100-ASA1, s. 1286g
3Section 1286g. 71.05 (6) (b) 21. of the statutes is renumbered 71.05 (6) (b) 21.
4a. and amended to read:
AB100-ASA1,564,95
71.05
(6) (b) 21. a.
The For taxable years beginning before January 1, 2007, the 6difference between the amount of social security benefits included in federal
7adjusted gross income for the current year and the amount calculated under section
886 of the
internal revenue code Internal Revenue Code as that section existed on
9December 31, 1992.
AB100-ASA1,564,1511
71.05
(6) (b) 21. b. For taxable years beginning after December 31, 2006, and
12before January 1, 2008, the difference between the amount of social security benefits
13included in federal adjusted gross income for the current year and 80 percent of the
14amount calculated under section
86 of the Internal Revenue Code as that section
15existed on December 31, 1992.
AB100-ASA1,564,2117
71.05
(6) (b) 21. c. For taxable years beginning after December 31, 2007, and
18before January 1, 2009, the difference between the amount of social security benefits
19included in federal adjusted gross income for the current year and 60 percent of the
20amount calculated under section
86 of the Internal Revenue Code as that section
21existed on December 31, 1992.
AB100-ASA1,565,223
71.05
(6) (b) 21. d. For taxable years beginning after December 31, 2008, and
24before January 1, 2010, the difference between the amount of social security benefits
25included in federal adjusted gross income for the current year and 40 percent of the
1amount calculated under section
86 of the Internal Revenue Code as that section
2existed on December 31, 1992.
AB100-ASA1,565,84
71.05
(6) (b) 21. e. For taxable years beginning after December 31, 2009, and
5before January 1, 2011, the the difference between the amount of social security
6benefits included in federal adjusted gross income for the current year and 20 percent
7of the amount calculated under section
86 of the Internal Revenue Code as that
8section existed on December 31, 1992.
AB100-ASA1,565,1210
71.05
(6) (b) 21. f. For taxable years beginning after December 31, 2010, the
11amount of social security benefits included in federal adjusted gross income under
12section
86 of the Internal Revenue Code.
AB100-ASA1, s. 1287
13Section
1287. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
AB100-ASA1,565,2014
71.05
(6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses for
15a student who is the claimant or who is the claimant's child and the claimant's
16dependent who is claimed under section
151 (c) of the Internal Revenue Code, to
17attend any university, college, technical college or a school approved under s.
45.54 1838.50, that is located in Wisconsin or to attend a public vocational school or public
19institution of higher education in Minnesota under the Minnesota-Wisconsin
20reciprocity agreement under s. 39.47, calculated as follows:
AB100-ASA1,566,222
71.05
(6) (b) 28. a. An amount equal to not more than
$3,000 twice the average
23amount charged by the board of regents of the University of Wisconsin System at
244-year institutions for resident undergraduate academic fees for the most recent fall
1semester, as determined by the board of regents by September 1 of that semester, per
2student for each year to which the claim relates.
AB100-ASA1,566,84
71.05
(6) (b) 35. For taxable years beginning after December 31, 2005, an
5amount paid by an individual who is the employee of another person if the
6individual's employer pays no amount of money toward the individual's medical care
7insurance, for medical care insurance for the individual, his or her spouse, and the
8individual's dependents, calculated as follows:
AB100-ASA1,566,179
a. One hundred percent of the amount paid by the individual for medical care
10insurance. In this subdivision, "medical care insurance" means a medical care
11insurance policy that covers the individual, his or her spouse, and the individual's
12dependents and provides surgical, medical, hospital, major medical, or other health
13service coverage, and includes payments made for medical care benefits under a
14self-insured plan, but "medical care insurance" does not include hospital indemnity
15policies or policies with ancillary benefits such as accident benefits or benefits for loss
16of income resulting from a total or partial inability to work because of illness,
17sickness, or injury.
AB100-ASA1,566,2018
b. From the amount calculated under subd. 35. a., subtract the amounts
19deducted from gross income for medical care insurance in the calculation of federal
20adjusted gross income.
AB100-ASA1,567,721
c. For an individual who is a nonresident or part-year resident of this state,
22multiply the amount calculated under subd. 35. a. or b., by a fraction the numerator
23of which is the individual's wages, salary, tips, unearned income, and net earnings
24from a trade or business that are taxable by this state and the denominator of which
25is the individual's total wages, salary, tips, unearned income, and net earnings from
1a trade or business. In this subd. 35. c., for married persons filing separately "wages,
2salary, tips, unearned income, and net earnings from a trade or business" means the
3separate wages, salary, tips, unearned income, and net earnings from a trade or
4business of each spouse, and for married persons filing jointly "wages, salary, tips,
5unearned income, and net earnings from a trade or business" means the total wages,
6salary, tips, unearned income, and net earnings from a trade or business of both
7spouses.
AB100-ASA1,567,108
d. Reduce the amount calculated under subd. 35. a., b., or c. to the individual's
9aggregate wages, salary, tips, unearned income, and net earnings from a trade or
10business that are taxable by this state.
AB100-ASA1,567,1612
71.05
(6) (b) 36. For taxable years beginning after December 31, 2006, and
13before January 1, 2008, an amount paid by an individual, other than a person to
14whom subd. 19. applies, who has no employer and no self-employment income, for
15medical care insurance for the individual, his or her spouse, and the individual's
16dependents, calculated as follows:
AB100-ASA1,567,2517
a. Thirty-three and four-tenths percent of the amount paid by the individual
18for medical care insurance. In this subdivision, "medical care insurance" means a
19medical care insurance policy that covers the individual, his or her spouse, and the
20individual's dependents and provides surgical, medical, hospital, major medical, or
21other health service coverage, and includes payments made for medical care benefits
22under a self-insured plan, but "medical care insurance" does not include hospital
23indemnity policies or policies with ancillary benefits such as accident benefits or
24benefits for loss of income resulting from a total or partial inability to work because
25of illness, sickness, or injury.
AB100-ASA1,568,3
1b. From the amount calculated under subd. 36. a., subtract the amounts
2deducted from gross income for medical care insurance in the calculation of federal
3adjusted gross income.
AB100-ASA1,568,154
c. For an individual who is a nonresident or part-year resident of this state,
5multiply the amount calculated under subd. 36. a. or b., by a fraction the numerator
6of which is the individual's wages, salary, tips, unearned income, and net earnings
7from a trade or business that are taxable by this state and the denominator of which
8is the individual's total wages, salary, tips, unearned income, and net earnings from
9a trade or business. In this subd. 36. c., for married persons filing separately "wages,
10salary, tips, unearned income, and net earnings from a trade or business" means the
11separate wages, salary, tips, unearned income, and net earnings from a trade or
12business of each spouse, and for married persons filing jointly "wages, salary, tips,
13unearned income, and net earnings from a trade or business" means the total wages,
14salary, tips, unearned income, and net earnings from a trade or business of both
15spouses.
AB100-ASA1,568,1816
d. Reduce the amount calculated under subd. 36. a., b., or c. to the individual's
17aggregate wages, salary, tips, unearned income, and net earnings from a trade or
18business that are taxable by this state.
