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.
AB100-ASA1,568,2420
71.05
(6) (b) 37. For taxable years beginning after December 31, 2007, and
21before January 1, 2009, an amount paid by an individual, other than a person to
22whom subd. 19. applies, who has no employer and no self-employment income, for
23medical care insurance for the individual, his or her spouse, and the individual's
24dependents, calculated as follows:
AB100-ASA1,569,9
1a. Sixty-six and seven-tenths percent of the amount paid by the individual for
2medical care insurance. In this subdivision, "medical care insurance" means a
3medical care insurance policy that covers the individual, his or her spouse, and the
4individual's dependents and provides surgical, medical, hospital, major medical, or
5other health service coverage, and includes payments made for medical care benefits
6under a self-insured plan, but "medical care insurance" does not include hospital
7indemnity policies or policies with ancillary benefits such as accident benefits or
8benefits for loss of income resulting from a total or partial inability to work because
9of illness, sickness, or injury.
AB100-ASA1,569,1210
b. From the amount calculated under subd. 37. a., subtract the amounts
11deducted from gross income for medical care insurance in the calculation of federal
12adjusted gross income.
AB100-ASA1,569,2413
c. For an individual who is a nonresident or part-year resident of this state,
14multiply the amount calculated under subd. 37. a. or b., by a fraction the numerator
15of which is the individual's wages, salary, tips, unearned income, and net earnings
16from a trade or business that are taxable by this state and the denominator of which
17is the individual's total wages, salary, tips, unearned income, and net earnings from
18a trade or business. In this subd. 37. c., for married persons filing separately "wages,
19salary, tips, unearned income, and net earnings from a trade or business" means the
20separate wages, salary, tips, unearned income, and net earnings from a trade or
21business of each spouse, and for married persons filing jointly "wages, salary, tips,
22unearned income, and net earnings from a trade or business" means the total wages,
23salary, tips, unearned income, and net earnings from a trade or business of both
24spouses.
AB100-ASA1,570,3
1d. Reduce the amount calculated under subd. 37. a., b., or c. to the individual's
2aggregate wages, salary, tips, unearned income, and net earnings from a trade or
3business that are taxable by this state.
AB100-ASA1,570,85
71.05
(6) (b) 38. For taxable years beginning after December 31, 2008, an
6amount paid by an individual, other than a person to whom subd. 19. applies, who
7has no employer and no self-employment income, for medical care insurance for the
8individual, his or her spouse, and the individual's dependents, calculated as follows:
AB100-ASA1,570,179
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-ASA1,570,2018
b. From the amount calculated under subd. 38. a., subtract the amounts
19deducted from gross income for medical care insurance in the calculation of federal
20adjusted gross income.
AB100-ASA1,571,721
c. For an individual who is a nonresident or part-year resident of this state,
22multiply the amount calculated under subd. 38. 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. 38. 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-ASA1,571,108
d. Reduce the amount calculated under subd. 38. 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-ASA1,571,1612
71.05
(22) (f) 4. a. For taxable years beginning after December 31, 1997, in the
13case of a taxpayer with respect to whom
a deduction
an exemption under
s. 71.07 (8) 14sub. (23) (b) 2. is allowable to another person, the Wisconsin standard deduction shall
15be the lesser of the amount under subd. 4. b. or one of the amounts calculated under
16subd. 4. c., whichever amount under subd. 4. c. is greater.
AB100-ASA1,572,218
71.05
(22) (g)
Nonresidents. With respect to nonresident natural persons
19deriving income from property located, business transacted or personal or
20professional services performed in this state, including natural persons changing
21their domicile into or from this state, the Wisconsin standard deduction and itemized
22deductions are based on federal adjusted gross income
, and as provided in par. (f) 4., 23and are limited by such fraction of that amount as Wisconsin adjusted gross income
24is of federal adjusted gross income. In this paragraph, for married persons filing
25separately "adjusted gross income" means the separate adjusted gross income of
1each spouse, and for married persons filing jointly "adjusted gross income" means the
2total adjusted gross income of both spouses.
AB100-ASA1,572,134
71.05
(22) (h)
Part-year residents. If a person and that person's spouse are not
5both domiciled in this state during the entire taxable year, the Wisconsin standard
6deduction or itemized deduction on a joint return is determined by multiplying the
7Wisconsin standard deduction or itemized deduction, each calculated on the basis of
8federal adjusted gross income,
and as provided in par. (f) 4., by a fraction the
9numerator of which is their joint Wisconsin adjusted gross income and the
10denominator of which is their joint federal adjusted gross income. For a married
11person who is not domiciled in this state for the entire taxable year and who files a
12separate return, the Wisconsin standard deduction and itemized deduction are
13determined under par. (g).
AB100-ASA1, s. 1295
16Section
1295. 71.07 (2dL) (c) 2. of the statutes is renumbered 71.07 (2dL) (c).
AB100-ASA1,572,2018
71.07
(2dL) (d) Except as provided in par. (c)
2., the carry-over provisions of
19s. 71.28 (4) (e) and (f) as they relate to the credit under s. 71.28 (4) relate to the credit
20under this subsection and apply as if the development zone continued to exist.
AB100-ASA1,573,422
71.07
(2dm) (hm)
Credits claimed
A claimant may claim the credit under this
23subsection, including any credits carried over,
may be offset only against the amount
24of the tax otherwise due under this subchapter
attributable to income from the
25business operations of the claimant in the development zone; except that a claimant
1in a development zone under s. 560.795 (1) (e) may offset credits, including any
2credits carried over, against the amount of the tax otherwise due under this
3subchapter attributable to all of the claimant's income; and against the tax
4attributable to income from directly related business operations of the claimant.
AB100-ASA1,574,36
71.07
(2dr) (a)
Credit. Any person may credit against taxes otherwise due
7under this chapter an amount equal to 5% of the amount obtained by subtracting
8from the person's qualified research expenses, as defined in section
41 of the internal
9revenue code, except that "qualified research expenses" include only expenses
10incurred by the claimant in a development zone under subch. VI of ch. 560, except
11that a taxpayer may elect the alternative computation under section
41 (c) (4) of the
12Internal Revenue Code and that election applies until the department permits its
13revocation and except that "qualified research expenses" do not include
14compensation used in computing the credit under sub. (2dj) nor research expenses
15incurred before the claimant is certified for tax benefits under s. 560.765 (3), the
16person's base amount, as defined in section
41 (c) of the internal revenue code, in a
17development zone, except that gross receipts used in calculating the base amount
18means gross receipts from sales attributable to Wisconsin under s. 71.04 (7) (b) 1. and
192. and, (d)
, (df), and (dh) and research expenses used in calculating the base amount
20include research expenses incurred before the claimant is certified for tax benefits
21under s. 560.765 (3), in a development zone, if the claimant submits with the
22claimant's return a copy of the claimant's certification for tax benefits under s.
23560.765 (3) and a statement from the department of commerce verifying the
24claimant's qualified research expenses for research conducted exclusively in a
25development zone. The rules under s. 73.03 (35) apply to the credit under this
1paragraph. The rules under sub. (2di) (f) and (g), as they apply to the credit under
2that subsection, apply to claims under this paragraph. Section
41 (h) of the internal
3revenue code does not apply to the credit under this paragraph.
