SB40-CSA1,922,88
71.22
(4) (s) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
9(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
10December 31, 2005, and before January 1, 2007, means the federal Internal Revenue
11Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
12102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
13sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
144, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
15431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
16202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
17(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
18of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
191328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
20of P.L.
109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
21(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as amended by P.L.
109-222,
22excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and
23P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and as indirectly
24affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
25P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
1823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
2101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
3103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
4sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
5103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
61123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
7104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
8106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
10107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
11of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
12excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
13excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
14excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
15excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
16108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
171305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
18109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
19section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
20relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
21109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
22109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
23109-280. The Internal Revenue Code applies for Wisconsin purposes at the same
24time as for federal purposes. Amendments to the federal Internal Revenue Code
25enacted after December 31, 2005, do not apply to this paragraph with respect to
1taxable years beginning after December 31, 2005, and before January 1, 2007,
2except that changes to the Internal Revenue Code made by P.L.
109-222, excluding
3sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
4109-280, excluding sections 811 and 844 of P.L.
109-280, and changes that indirectly
5affect the provisions applicable to this subchapter made by P.L.
109-222, excluding
6sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
7109-280, excluding sections 811 and 844 of P.L.
109-280, apply for Wisconsin
8purposes at the same time as for federal purposes.
SB40-CSA1,924,210
71.22
(4) (t) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
12December 31, 2006, means the federal Internal Revenue Code as amended to
13December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
151202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
16106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
17107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
18108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
19108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
20108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
211329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
22109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
23(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
24109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as indirectly
25affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
1P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
2823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
3101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
4103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
5sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
6103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
71123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
8104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
10P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
11107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
12of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
13excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
14excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
15excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
16excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
17108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
181305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
19109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
20section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
21relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
22109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
23109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
24109-280. The Internal Revenue Code applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the federal Internal Revenue Code
1enacted after December 31, 2006, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 2006.
SB40-CSA1,926,116
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
7before January 1, 2000, "Internal Revenue Code", for corporations that are subject
8to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
9Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
10104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
11(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, 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
, 301 (a), and 406
15of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of
16P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
17of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
18337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding
19sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
20(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
21109-280, and as indirectly affected in the provisions applicable to this subchapter
22by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
23P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
3105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
4106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
6101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121,
7excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
8316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
9211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L. 109-7, P.L.
10109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
11(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
12811 and 844 of P.L. 109-280. The Internal Revenue Code applies for Wisconsin
13purposes at the same time as for federal purposes. Amendments to the Internal
14Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
15respect to taxable years beginning after December 31, 1998, and before
16January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
17106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
18P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
19107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
20107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
21excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
22108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
23of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
24relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
25P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280 and changes that
1indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
2P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
3106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
4107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
5107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
6excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
7108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
8of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
9relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
10P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
11purposes at the same time as for federal purposes.
SB40-CSA1,929,513
71.22
(4m) (m) For taxable years that begin after December 31, 1999, and
14before January 1, 2003, "Internal Revenue Code", for corporations that are subject
15to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
16Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
17104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
18(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and
20165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
21P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
22(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358,
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.
108-218, P.L.
108-311, excluding sections
25306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding
1sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L.
2109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
31326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
4101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
5of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 6and as indirectly affected in the provisions applicable to this subchapter by P.L.
799-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
8101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
9102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
10(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, 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.
107-15,
15P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
16107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
17107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
18106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121,
19P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
20of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
21337,
422, 847, 909, and 910 of P.L.
108-357, P.L. 109-7, P.L. 109-58, excluding
22sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
23of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
24section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
25109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
1applies for Wisconsin purposes at the same time as for federal purposes.
2Amendments to the Internal Revenue Code enacted after December 31, 1999, do not
3apply to this paragraph with respect to taxable years beginning after
4December 31, 1999, and before January 1, 2003, except that changes to the Internal
5Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
6of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
7107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), 8and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, 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,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101,
12201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
13109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
141329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
15(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
16109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
17changes that indirectly affect the provisions applicable to this subchapter made by
18P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
19107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
20P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147,
21P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
22sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
23108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
24403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
25336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding
1sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
2of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
3section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
4109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
5purposes at the same time as for federal purposes.
SB40-CSA1,931,187
71.22
(4m) (n) For taxable years that begin after December 31, 2002, and
8before January 1, 2004, "Internal Revenue Code," for corporations that are subject
9to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
10Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
11104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
12(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
14431 of P.L.
107-16, and
section sections 101
and 301 (a) of P.L.
107-147, and as
15amended by 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,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
19201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
20P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
211326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
22101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
23of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 24and as indirectly affected in the provisions applicable to this subchapter by P.L.
2599-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
1101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
2102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
3(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
4103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
51311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
6105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
7106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
8P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
9107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
10P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
11sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
12108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
13108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
14108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 15909, and 910 of P.L.
108-357,
and P.L.
108-375, P.L. 109-7, P.L. 109-58, excluding
16sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
17of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
18section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
19109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
20applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the Internal Revenue Code enacted after December 31, 2002, do not
22apply to this paragraph with respect to taxable years beginning after
23December 31, 2002, and before January 1, 2004, except that changes to the Internal
24Revenue Code made by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
25108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding
1section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
2sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
3sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and 4P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
51323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
6excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
7(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
8of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
9subchapter made by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27,
10P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section
111201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
12306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
13101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
14108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
151324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
16sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
17(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
18109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,934,520
71.22
(4m) (o) For taxable years that begin after December 31, 2003, and
21before January 1, 2005, "Internal Revenue Code," for corporations that are subject
22to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
23Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
24104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
25(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
1104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
2431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
3and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
4and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
5307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
6201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
7and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
81323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
9excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
10(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
11109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
12109-280, and as indirectly affected in the provisions applicable to this subchapter
13by P.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 sections 101
and 301 (a) of P.L.
107-147,
23P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
24sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
25108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
1108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
2108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 3909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476, P.L. 109-7, P.L.
4109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
51329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
6109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
71400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
8109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
9applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the Internal Revenue Code enacted after December 31, 2003, do not
11apply to this paragraph with respect to taxable years beginning after
12December 31, 2003, and before January 1, 2005, except that changes to the Internal
13Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
14306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
15101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
16108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
171309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
18109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
19105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
20P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
21109-280, and changes that indirectly affect the provisions applicable to this
22subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
23306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
24101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
25108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
11309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
2109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
3105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
4P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
5109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,936,147
71.22
(4m) (p) For taxable years that begin after December 31, 2004,
and
8before January 1, 2006, "Internal Revenue Code," for corporations that are subject
9to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
10Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
11104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
12(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
14P.L.
106-573, section 431 of P.L.
107-16,
section
sections 101
and 301 (a) of P.L.
15107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
16sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
17242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
18109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
191326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
20of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
21section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
22P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
23109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
24indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
25100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
1101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
2102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
4104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
5(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
6105-178, P.L.
105-206, P.L.
105-277, 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.
107-15, P.L.
107-16,
8excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
9107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
10P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
11and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
12108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308,
316, 13401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 14244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
15P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
161326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
17of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
18section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
19P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
20109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the Internal Revenue Code enacted after December 31,
232004, do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2004
, and before January 1, 2006, except that changes to the Internal
25Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
2excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
3(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
4109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
5513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
6of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
81310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
9excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
10(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
11109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
12513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
13of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
14purposes.
SB40-CSA1,938,1416
71.22
(4m) (q) For taxable years that begin after December 31, 2005, and
17before January 1, 2007, "Internal Revenue Code," for corporations that are subject
18to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
19Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
20104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
21(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
23P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
24sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
25308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
1422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
21323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
3P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
4to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
5amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
6109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
7109-280, and as indirectly affected in the provisions applicable to this subchapter
8by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
9P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
10102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
12103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
14105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
15106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
16P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
17107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
18107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
19106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
20of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
21308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
22211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
23108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
241324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
25section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
1109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
2(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
3sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
4109-280, excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code
5applies for Wisconsin purposes at the same time as for federal purposes.
6Amendments to the Internal Revenue Code enacted after December 31, 2005, do not
7apply to this paragraph with respect to taxable years beginning after
8December 31, 2005, and before January 1, 2007, except that changes to the Internal
9Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
10513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844
11of P.L.
109-280, and changes that indirectly affect the provisions applicable to this
12subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
13of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of
14P.L.
109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-CSA1,940,616
71.22
(4m) (r) For taxable years that begin after December 31, 2006, "Internal
17Revenue Code," for corporations that are subject to a tax on unrelated business
18income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
19to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
211202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
22106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
23107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
24108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
25108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
1108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
3109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
4(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
5109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as indirectly
6affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
7P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
8P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
9102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
11104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
13105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
14excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
15section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
16excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
17107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
18108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
19108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
20(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
21422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
22109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
231329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
24109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
25sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
1(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
2209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,and P.L.
109-280, excluding
3sections 811 and 844 of P.L.
109-280. The Internal Revenue Code applies for
4Wisconsin purposes at the same time as for federal purposes. Amendments to the
5Internal Revenue Code enacted after December 31, 2006, do not apply to this
6paragraph with respect to taxable years beginning after December 31, 2006.
SB40-CSA1, s. 2016
7Section
2016. 71.22 (5m) of the statutes is renumbered 71.22 (5m) (a).
SB40-CSA1,940,159
71.22
(5m) (b) Notwithstanding subs. (4) and (4m), section 101 of P.L.
109-222,
10related to extending the increased expense deduction under section
179 of the
11Internal Revenue Code, applies to property used in farming that is acquired and
12placed in service in taxable years beginning on or after January 1, 2008, and used
13by a person who is actively engaged in farming. For purposes of this paragraph,
14"actively engaged in farming" has the meaning given in
7 CFR 1400.201, and
15"farming" has the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB40-CSA1,941,717
71.24
(7) Extensions. In the case of a corporation required to file a return,
18when sufficient reason is shown, the department of revenue
may on written request 19shall allow an
automatic extension of
30 days 7 months or until the original due date
20of the corporation's
corresponding federal return, whichever is later
, if the
21corporation has not received an extension on its federal return. Any extension of time
22granted by law or by the internal revenue service for the filing of corresponding
23federal returns shall extend the time for filing under this subchapter to 30 days after
24the federal due date if
a copy of any extension requested of the internal revenue
25service is filed with the corporation reports the extension in the manner specified by
1the department on the return.
Termination of an automatic extension by the internal
2revenue service, or its refusal to grant such automatic extension, shall similarly
3require that any returns due under this subchapter are due on or before 30 days after
4the date for termination fixed by the internal revenue service. Except for payments
5of estimated taxes, income or franchise taxes payable upon the filing of the tax return
6shall not become delinquent during such extension period, but shall be subject to
7interest at the rate of 12% per year during such period.
SB40-CSA1,941,109
71.26
(1) (am)
Veterans service organizations. Income of a veterans service
10organization that is chartered under federal law.
SB40-CSA1,941,1512
71.26
(1) (b)
Political units. Income received by the United States, the state
13and all counties, cities, villages, towns, school districts, technical college districts,
14joint local water authorities created under s. 66.0823,
family long-term care districts
15under s. 46.2895 or other political units of this state.
SB40-CSA1,941,1917
71.26
(1) (g) For taxable years beginning after December 31, 2006, the amount
18of any incentive payment received by an individual under s. 23.33 (5r) in the taxable
19year to which the claim relates.
SB40-CSA1,941,2421
71.26
(1m) (i) Those issued under s. 231.03 (6), on or after the effective date of
22this paragraph .... [revisor inserts date], if the proceeds from the obligations that are
23issued are used by a health facility, as defined in s. 231.01 (5), to fund the acquisition
24of information technology hardware or software.
SB40-CSA1,942,18
171.26
(2) (a)
Corporations in general. The "net income" of a corporation means
2the gross income as computed under the Internal Revenue Code as modified under
3sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
4computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c)
57., the amount of the credit under s. 71.28 (3) that the taxpayer added to income
6under this paragraph at the time that the taxpayer first claimed the credit plus the
7amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
8(1ds), (1dx), (3g),
(3h), (3n),
(3p), (3t), (3w),
(5b), (5e), (5f), (5g),
and (5h)
, (5i), (5j), and
9(5k) and not passed through by a partnership, limited liability company, or
10tax-option corporation that has added that amount to the partnership's, limited
11liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1)
12(g) plus the amount of losses from the sale or other disposition of assets the gain from
13which would be wholly exempt income, as defined in sub. (3) (L), if the assets were
14sold or otherwise disposed of at a gain and minus deductions, as computed under the
15Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an
16amount equal to the difference between the federal basis and Wisconsin basis of any
17asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction
18during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).
SB40-CSA1,942,2220
71.26
(3) (s) Sections 951 to 964 (relating to controlled foreign corporations) are
21excluded
, and, for taxable years beginning on or after January 1, 2006, sections 951
22to 965 (relating to controlled foreign corporations) are excluded.
SB40-CSA1,943,1124
71.28
(1dx) (a) 5. "Member of a targeted group" means a person who resides
25in an area designated by the federal government as an economic revitalization area,
1a person who is employed in an unsubsidized job but meets the eligibility
2requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
3a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work,
4real pay project position under s. 49.147 (3m), a person who is eligible for child care
5assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
6economically disadvantaged youth, an economically disadvantaged veteran, a
7supplemental security income recipient, a general assistance recipient, an
8economically disadvantaged ex-convict, a qualified summer youth employee, as
9defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
10a food stamp recipient, if the person has been certified in the manner under sub. (1dj)
11(am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
SB40-CSA1,943,1713
71.28
(1dx) (b) 2. The amount determined by multiplying the amount
14determined under s. 560.785 (1) (b) by the number of full-time jobs created in a
15development zone and filled by a member of a targeted group and by then subtracting
16the subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
17under s. 49.147 (3m) (c) for those jobs.
SB40-CSA1,943,2319
71.28
(1dx) (b) 3. The amount determined by multiplying the amount
20determined under s. 560.785 (1) (c) by the number of full-time jobs created in a
21development zone and not filled by a member of a targeted group and by then
22subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
23reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB40-CSA1,944,7
171.28
(1dx) (b) 4. The amount determined by multiplying the amount
2determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as
3provided in the rules under s. 560.785, excluding jobs for which a credit has been
4claimed under sub. (1dj), in an enterprise development zone under s. 560.797 and for
5which significant capital investment was made and by then subtracting the
6subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
7under s. 49.147 (3m) (c) for those jobs.
SB40-CSA1,944,149
71.28
(1dx) (b) 5. The amount determined by multiplying the amount
10determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as
11provided in the rules under s. 560.785, excluding jobs for which a credit has been
12claimed under sub. (1dj), in a development zone and not filled by a member of a
13targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or
14the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB40-CSA1,944,1716
71.28
(3h) Biodiesel fuel production credit. (a)
Definitions. In this
17subsection:
SB40-CSA1,944,1818
1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB40-CSA1,944,2019
2. "Claimant" means a person who is engaged in the business of producing
20biodiesel fuel in this state and who files a claim under this subsection.
SB40-CSA1,945,221
(b)
Filing claims. Subject to the limitations provided in this subsection, for
22taxable years beginning after December 31, 2009, and before January 1, 2013, for a
23claimant who produces at least 2,500,000 gallons of biodiesel fuel in this state in the
24taxable year, a claimant may claim as a credit against the tax imposed under s. 71.23,
25up to the amount of the tax, an amount that is equal to the number of gallons of
1biodiesel fuel produced by the claimant in this state in the taxable year multiplied
2by 10 cents.
SB40-CSA1,945,43
(c)
Limitations. 1. The maximum amount of the credit that a claimant may
4claim under this subsection in a taxable year is $1,000,000.
SB40-CSA1,945,125
2. Partnerships, limited liability companies, and tax-option corporations may
6not claim the credit under this subsection, but the eligibility for, and the amount of,
7the credit are based on their biodiesel fuel production, as described under par. (b).
8A partnership, limited liability company, or tax-option corporation shall compute
9the amount of credit that each of its partners, members, or shareholders may claim
10and shall provide that information to each of them. Partners, members of limited
11liability companies, and shareholders of tax-option corporations may claim the
12credit in proportion to their ownership interests.
SB40-CSA1,945,1413
(d)
Administration. Subsection (4) (e) to (h) as it applies to the credit under sub.
14(4), applies to the credit under this subsection.
SB40-CSA1,945,1716
71.28
(3p) Dairy manufacturing facility investment credit. (a)
Definitions.
17In this subsection:
SB40-CSA1,945,1818
1. "Claimant" means a person who files a claim under this subsection.
SB40-CSA1,945,2019
2. "Dairy manufacturing" means processing milk into dairy products or
20processing dairy products for sale commercially.
SB40-CSA1,945,2521
3. "Dairy manufacturing modernization or expansion" means constructing,
22improving, or acquiring buildings or facilities, or acquiring equipment, for dairy
23manufacturing, including the following, if used exclusively for dairy manufacturing
24and if acquired and placed in service in this state during taxable years that begin
25after December 31, 2006, and before January 1, 2015:
SB40-CSA1,946,1
1a. Building construction, including storage and warehouse facilities.
SB40-CSA1,946,22
b. Building additions.
SB40-CSA1,946,33
c. Upgrades to utilities, including water, electric, heat, and waste facilities.
SB40-CSA1,946,44
d. Milk intake and storage equipment.
SB40-CSA1,946,75
e. Processing and manufacturing equipment, including pipes, motors, pumps,
6valves, pasteurizers, homogenizers, vats, evaporators, dryers, concentrators, and
7churns.
SB40-CSA1,946,98
f. Packaging and handling equipment, including sealing, bagging, boxing,
9labeling, conveying, and product movement equipment.
SB40-CSA1,946,1010
g. Warehouse equipment, including storage racks.
SB40-CSA1,946,1311
h. Waste treatment and waste management equipment, including tanks,
12blowers, separators, dryers, digesters, and equipment that uses waste to produce
13energy, fuel, or industrial products.
SB40-CSA1,946,1614
i. Computer software and hardware used for managing the claimant's dairy
15manufacturing operation, including software and hardware related to logistics,
16inventory management, and production plant controls.
SB40-CSA1,946,1817
4. "Used exclusively" means used to the exclusion of all other uses except for
18use not exceeding 5 percent of total use.
SB40-CSA1,946,2419
(b)
Filing claims. Subject to the limitations provided in this subsection and s.
20560.207, for taxable years beginning after December 31, 2006, and before January
211, 2015, a claimant may claim as a credit against the taxes imposed under s. 71.23,
22up to the amount of the tax, an amount equal to 10 percent of the amount the
23claimant paid in the taxable year for dairy manufacturing modernization or
24expansion related to the claimant's dairy manufacturing operation.
SB40-CSA1,947,3
1(c)
Limitations. 1. No credit may be allowed under this subsection for any
2amount that the claimant paid for expenses described under par. (b) that the
3claimant also claimed as a deduction under section
162 of the Internal Revenue Code.
SB40-CSA1,947,54
2. The aggregate amount of credits that a claimant may claim under this
5subsection is $200,000.
SB40-CSA1,947,86
2m. a. The maximum amount of the credits that may be claimed under this
7subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2007-08 is $600,000, as
8allocated under s. 560.207.
SB40-CSA1,947,119
b. The maximum amount of the credits that may be claimed under this
10subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal
11year thereafter, is $700,000, as allocated under s. 560.207.
SB40-CSA1,947,2012
3. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on their payment of expenses under par. (b), except that the
15aggregate amount of credits that the entity may compute shall not exceed $200,000.
16A partnership, limited liability company, or tax-option corporation shall compute
17the amount of credit that each of its partners, members, or shareholders may claim
18and shall provide that information to each of them. Partners, members of limited
19liability companies, and shareholders of tax-option corporations may claim the
20credit in proportion to their ownership interest.
SB40-CSA1,947,2421
4. If 2 or more persons own and operate the dairy manufacturing operation,
22each person may claim a credit under par. (b) in proportion to his or her ownership
23interest, except that the aggregate amount of the credits claimed by all persons who
24own and operate the dairy manufacturing operation shall not exceed $200,000.
SB40-CSA1,948,2
1(d)
Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
2under sub. (4), applies to the credit under this subsection.
SB40-CSA1,948,73
2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
4due under s. 71.23 or no tax is due under s. 71.23, the amount of the claim not used
5to offset the tax due shall be certified by the department of revenue to the department
6of administration for payment by check, share draft, or other draft drawn from the
7appropriation account under s. 20.835 (2) (bn).
SB40-CSA1,948,109
71.28
(3w) (a) 5m. "Wages" means wages under section
3306 (b) of the Internal
10Revenue Code, determined without regard to any dollar limitations.
SB40-CSA1,948,1612
71.28
(3w) (a) 6. "Zone payroll" means the amount of state payroll that is
13attributable to
compensation wages paid to
individuals full-time employees for
14services that are performed in
a an enterprise zone. "Zone payroll" does not include
15the amount of
compensation wages paid to any
individuals full-time employees that
16exceeds $100,000.
SB40-CSA1, s. 2042
17Section
2042. 71.28 (3w) (b) 1. a. of the statutes is amended to read:
SB40-CSA1,948,2318
71.28
(3w) (b) 1. a. The
claimant's zone payroll in the taxable year, minus the
19claimant's zone payroll number of full-time employees whose annual wages are
20greater than $30,000 and who the claimant employed in the enterprise zone in the
21taxable year, minus the number of full-time employees whose annual wages were
22greater than $30,000 and who the claimant employed in the area that comprises the
23enterprise zone in the base year.
SB40-CSA1, s. 2043
24Section
2043. 71.28 (3w) (b) 1. b. of the statutes is amended to read:
SB40-CSA1,949,5
171.28
(3w) (b) 1. b. The
claimant's state payroll in the taxable year, minus the
2claimant's state payroll number of full-time employees whose annual wages are
3greater than $30,000 and who the claimant employed in the state in the taxable year,
4minus the number of full-time employees whose annual wages were greater than
5$30,000 and who the claimant employed in the state in the base year.
SB40-CSA1,949,127
71.28
(3w) (b) 2.
Subtract the number of Determine the claimant's average
8zone payroll by dividing total wages for full-time employees
that whose annual
9wages are greater than $30,000 and who the claimant employed in
the area that
10comprises the enterprise zone in the
base taxable year
from by the number of
11full-time employees
that whose annual wages are greater than $30,000 and who the
12claimant employed in the enterprise zone in the taxable year.
