SB40-SSA1, s. 2052 24Section 2052. 71.28 (5b) (d) 2. of the statutes is created to read:
SB40-SSA1,969,6
171.28 (5b) (d) 2. The Wisconsin adjusted basis of any investment for which a
2credit is claimed under par. (b) shall be reduced by the amount of the credit that is
3offset against Wisconsin income taxes. The Wisconsin basis of a partner's interest
4in a partnership, a member's interest in a limited liability company, or stock in a
5tax-option corporation shall be adjusted to reflect adjustments made under this
6subdivision.
SB40-SSA1, s. 2053 7Section 2053. 71.28 (5e) (b) of the statutes is amended to read:
SB40-SSA1,969,158 71.28 (5e) (b) Filing claims. Subject to the limitations provided in this
9subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
10taxable year following the taxable year in which the claimant claims an exemption
11a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
12the taxes imposed under s. 71.23, up to the amount of those taxes, in each taxable
13year for 2 years, the amount certified by the department of commerce that resulted
14from
the claimant claimed as an exemption claiming a deduction under s. 77.54 (48)
1577.585 (9).
SB40-SSA1, s. 2054 16Section 2054. 71.28 (5e) (c) 1. of the statutes is amended to read:
SB40-SSA1,969,1817 71.28 (5e) (c) 1. No credit may be allowed under this subsection unless the
18claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).
SB40-SSA1, s. 2055 19Section 2055. 71.28 (5e) (c) 3. of the statutes is amended to read:
SB40-SSA1,969,2320 71.28 (5e) (c) 3. The total amount of the credits and exemptions the sales and
21use tax resulting from the deductions claimed under s. 77.585 (9)
that may be claimed
22by all claimants under this subsection and ss. 71.07 (5e), 71.47 (5e), and 77.54 (48)
2377.585 (9) is $7,500,000, as determined by the department of commerce.
SB40-SSA1, s. 2056 24Section 2056. 71.28 (5h) (a) 4. of the statutes is amended to read:
SB40-SSA1,970,8
171.28 (5h) (a) 4. "Previously owned property" means real property that the
2claimant or a related person owned during the 2 years prior to doing business in this
3state as a film production company and for which the claimant may not deduct a loss
4from the sale of the property to, or an exchange of the property with, the related
5person under section 267 of the Internal Revenue Code, except that section 267 of the
6Internal Revenue Code is modified so that if the claimant owns any part of the
7property, rather than 50 percent ownership, the claimant is subject to section 267 of
8the Internal Revenue Code for purposes of this subsection
.
SB40-SSA1, s. 2057 9Section 2057. 71.28 (5h) (c) 2. of the statutes is amended to read:
SB40-SSA1,970,1410 71.28 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
11expended to construct, rehabilitate, remodel, or repair real property, if the claimant
12began the physical work of construction, rehabilitation, remodeling, or repair, or any
13demolition or destruction in preparation for the physical work, after December 31,
142007, or if and the completed project is placed in service after December 31, 2007.
SB40-SSA1, s. 2058 15Section 2058. 71.28 (5h) (c) 3. of the statutes is amended to read:
SB40-SSA1,970,1916 71.28 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
17expended to acquire real property, if the property is not previously owned property
18and if the claimant acquires the property after December 31, 2007, or if and the
19completed project is placed in service after December 31, 2007.
SB40-SSA1, s. 2059 20Section 2059. 71.28 (5i) of the statutes is created to read:
SB40-SSA1,970,2221 71.28 (5i) Electronic medical records credit. (a) Definitions. In this
22subsection, "claimant" means a person who files a claim under this subsection.
SB40-SSA1,971,423 (b) Filing claims. Subject to the limitations provided in this subsection, for
24taxable years beginning after December 31, 2008, a claimant may claim as a credit
25against the taxes imposed under s. 71.23, up to the amount of those taxes, an amount

1equal to 50 percent of the amount the claimant paid in the taxable year for
2information technology hardware or software that is used to maintain medical
3records in electronic form, if the claimant is a health care provider, as defined in s.
4146.81 (1).
SB40-SSA1,971,75 (c) Limitations. 1. The maximum amount of the credits that may be claimed
6under this subsection and ss. 71.07 (5i) and 71.47 (5i) in a taxable year is
7$10,000,000, as allocated under s. 560.204.
SB40-SSA1,971,158 2. Partnerships, limited liability companies, and tax-option corporations may
9not claim the credit under this subsection, but the eligibility for, and the amount of,
10the credit are based on their payment of amounts under par. (b). A partnership,
11limited liability company, or tax-option corporation shall compute the amount of
12credit that each of its partners, members, or shareholders may claim and shall
13provide that information to each of them. Partners, members of limited liability
14companies, and shareholders of tax-option corporations may claim the credit in
15proportion to their ownership interests.
SB40-SSA1,971,1716 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
17sub. (4), applies to the credit under this subsection.
SB40-SSA1, s. 2060 18Section 2060. 71.28 (5j) of the statutes is created to read:
SB40-SSA1,971,2019 71.28 (5j) Ethanol and biodiesel fuel pump credit. (a) Definitions. In this
20subsection:
SB40-SSA1,971,2121 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB40-SSA1,971,2222 2. "Claimant" means a person who files a claim under this subsection.
SB40-SSA1,971,2323 3. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
SB40-SSA1,972,524 (b) Filing claims. Subject to the limitations provided in this subsection, for
25taxable years beginning after December 31, 2007, and before January 1, 2018, a

1claimant may claim as a credit against the taxes imposed under s. 71.23, up to the
2amount of the taxes, an amount that is equal to 25 percent of the amount that the
3claimant paid in the taxable year to install or retrofit pumps located in this state that
4dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20
5percent biodiesel fuel.
SB40-SSA1,972,96 (c) Limitations. 1. The maximum amount of the credit that a claimant may
7claim under this subsection in a taxable year is an amount that is equal to $5,000 for
8each service station for which the claimant has installed or retrofitted pumps as
9described under par. (b).
SB40-SSA1,972,1710 2. Partnerships, limited liability companies, and tax-option corporations may
11not claim the credit under this subsection, but the eligibility for, and the amount of,
12the credit are based on their payment of amounts under par. (b). A partnership,
13limited liability company, or tax-option corporation shall compute the amount of
14credit that each of its partners, members, or shareholders may claim and shall
15provide that information to each of them. Partners, members of limited liability
16companies, and shareholders of tax-option corporations may claim the credit in
17proportion to their ownership interests.
SB40-SSA1,972,1918 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
19sub. (4), applies to the credit under this subsection.
SB40-SSA1, s. 2060m 20Section 2060m. 71.28 (5k) of the statutes is created to read:
SB40-SSA1,972,2221 71.28 (5k) Community rehabilitation program credit. (a) Definitions. In this
22subsection:
SB40-SSA1,972,2323 1. "Claimant" means a person who files a claim under this subsection.
SB40-SSA1,973,324 2. "Community rehabilitation program" means a nonprofit entity, county,
25municipality, or state or federal agency that directly provides, or facilitates the

1provision of, vocational rehabilitation services to individuals who have disabilities
2to maximize the employment opportunities, including career advancement, of such
3individuals.
SB40-SSA1,973,54 3. "Vocational rehabilitation services" include education, training,
5employment, counseling, therapy, placement, and case management.
SB40-SSA1,973,86 4. "Work" includes production, packaging, assembly, food service, custodial
7service, clerical service, and other commercial activities that improve employment
8opportunities for individuals who have disabilities.
SB40-SSA1,973,149 (b) Filing claims. Subject to the limitations provided in this subsection, for
10taxable years beginning after July 1, 2007, a claimant may claim as a credit against
11the tax imposed under s. 71.23, up to the amount of those taxes, an amount equal to
125 percent of the amount the claimant paid in the taxable year to a community
13rehabilitation program to perform work for the claimant's business, pursuant to a
14contract.
SB40-SSA1,973,1815 (c) Limitations. 1. The maximum amount of the credit that any claimant may
16claim under this subsection in a taxable year is $25,000 for each community
17rehabilitation program for which the claimant enters into a contract to have the
18community rehabilitation program perform work for the claimant's business.
SB40-SSA1,973,2319 2. No credit may be claimed under this subsection unless the claimant submits
20with the claimant's return a form, as prescribed by the department of revenue, that
21verifies that the claimant has entered into a contract with a community
22rehabilitation program and that the program has received payment from the
23claimant for work provided by the program, consistent with par. (b).
SB40-SSA1,974,624 3. Partnerships, limited liability companies, and tax-option corporations may
25not claim the credit under this subsection, but the eligibility for, and the amount of,

1the credit are based on their payment of amounts under par. (b). A partnership,
2limited liability company, or tax-option corporation shall compute the amount of
3credit that each of its partners, members, or shareholders may claim and shall
4provide that information to each of them. Partners, members of limited liability
5companies, and shareholders of tax-option corporations may claim the credit in
6proportion to their ownership interests.
SB40-SSA1,974,87 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
8sub. (4), applies to the credit under this subsection.
SB40-SSA1, s. 2060n 9Section 2060n. 71.30 (3) (bn) of the statutes is created to read:
SB40-SSA1,974,1010 71.30 (3) (bn) Community rehabilitation program credit under s. 71.28 (5k).
SB40-SSA1, s. 2061 11Section 2061. 71.30 (3) (dd) of the statutes is created to read:
SB40-SSA1,974,1312 71.30 (3) (dd) Dairy manufacturing facility investment credit under s. 71.28
13(3p).
SB40-SSA1, s. 2062 14Section 2062. 71.30 (3) (ed) of the statutes is created to read:
SB40-SSA1,974,1515 71.30 (3) (ed) Ethanol and biodiesel fuel pump credit under s. 71.28 (5j).
SB40-SSA1, s. 2063 16Section 2063. 71.30 (3) (epa) of the statutes is created to read:
SB40-SSA1,974,1717 71.30 (3) (epa) Electronic medical records credit under s. 71.28 (5i).
SB40-SSA1, s. 2064 18Section 2064. 71.30 (3) (epp) of the statutes is renumbered 71.30 (3) (eps) and
19amended to read:
SB40-SSA1,974,2020 71.30 (3) (eps) Film production services credit under s. 71.28 (5f) (b) 1. and 3.
SB40-SSA1, s. 2065 21Section 2065. 71.30 (3) (f) of the statutes is amended to read:
SB40-SSA1,974,2522 71.30 (3) (f) The total of farmers' drought property tax credit under s. 71.28
23(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
24s. 71.28 (2m), enterprise zone jobs credit under s. 71.28 (3w), film production services
25credit under s. 71.28 (5f) (b) 2.,
and estimated tax payments under s. 71.29.
SB40-SSA1, s. 2066
1Section 2066. 71.34 (1) (g) of the statutes is amended to read:
SB40-SSA1,975,52 71.34 (1) (g) An addition shall be made for credits computed by a tax-option
3corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
4(3n), (3p), (3t), (3w), (5b), (5e), (5f), (5g), and (5h), (5i), (5j), and (5k) and passed
5through to shareholders.
SB40-SSA1, s. 2067 6Section 2067. 71.34 (1g) (L) of the statutes is repealed.
SB40-SSA1, s. 2068 7Section 2068. 71.34 (1g) (m) of the statutes is repealed.
SB40-SSA1, s. 2069 8Section 2069. 71.34 (1g) (n) of the statutes is amended to read:
SB40-SSA1,977,179 71.34 (1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 1998, and before January 1, 2000, means the
11federal Internal Revenue Code as amended to December 31, 1998, excluding sections
12103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
14of P.L. 104-188, and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
15106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding
16section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
17(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding
18section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
19and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242,
20244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135,
21excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
22(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
23of P.L. 109-280,
and as indirectly affected in the provisions applicable to this
24subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2)
25(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008

1(g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
2101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
3102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
5104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
7105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding
9section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
10(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding
11section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
12and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242,
13244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135,
14excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
15(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
16of P.L. 109-280,
except that section 1366 (f) (relating to pass-through of items to
17shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
18sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
19at the same time as for federal purposes. Amendments to the federal Internal
20Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
21respect to taxable years beginning after December 31, 1998, and before
22January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
23106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
24P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
25107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.

1107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
2excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
3108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
4of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
5relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
6P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and changes that
7indirectly affect the provisions applicable to this subchapter made by P.L. 106-36,
8P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
9106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
10107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
11107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
12excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
13108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
14of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
15relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
16P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
17purposes at the same time as for federal purposes.
SB40-SSA1, s. 2070 18Section 2070. 71.34 (1g) (o) of the statutes is amended to read:
SB40-SSA1,980,1419 71.34 (1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
20years that begin after December 31, 1999, and before January 1, 2003, means the
21federal Internal Revenue Code as amended to December 31, 1999, excluding sections
22103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
24of P.L. 104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections
25162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.

1107-16, P.L. 107.22, P.L. 107.116, P.L. 107-134, P.L. 107-147, excluding sections 101,
2301 (a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
3107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
4108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
5excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
6108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
7of P.L. 108-357, 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. 109-135,
9excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
11of P.L. 109-280,
and as indirectly affected in the provisions applicable to this
12subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2)
13(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008
14(g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
15101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
16102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1713174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
18104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
19(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
20105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
21106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
22excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
23107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
24107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
25202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,

1P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
2and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
3and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
41309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
5109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
7811 and 844 of P.L. 109-280,
except that section 1366 (f) (relating to pass-through
8of items to shareholders) is modified by substituting the tax under s. 71.35 for the
9taxes under sections 1374 and 1375. The Internal Revenue Code applies for
10Wisconsin purposes at the same time as for federal purposes. Amendments to the
11federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
12paragraph with respect to taxable years beginning after December 31, 1999, and
13before January 1, 2003, except that changes to the Internal Revenue Code made by
14P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
15107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
16P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
17P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
18sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
19108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
20403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
21336, 337, 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,
and changes that indirectly

1affect the provisions applicable to this subchapter made by P.L. 106-230, P.L.
2106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
3excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, 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.
5107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
6202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
7P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
8and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
9and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
101309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
11109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
12(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
13811 and 844 of P.L. 109-280,
apply for Wisconsin purposes at the same time as for
14federal purposes.
SB40-SSA1, s. 2071 15Section 2071. 71.34 (1g) (p) of the statutes is amended to read:
SB40-SSA1,983,516 71.34 (1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
17years that begin after December 31, 2002, and before January 1, 2004, means the
18federal Internal Revenue Code as amended to December 31, 2002, excluding sections
19103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (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 sections 101 and 301 (a) of P.L. 107-147, and as
23amended by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
24108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
25of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,

1307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
2201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375,
3P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
41326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
5101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
6of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

7and as indirectly affected in the provisions applicable to this subchapter by P.L.
899-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
9(c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
10100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
11102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
12102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
14104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
16105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
17excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
18section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
19excluding section sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.
20107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
21202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
22excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
23excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
24excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
25108-357, and P.L. 108-375, 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.
2109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
3(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
4811 and 844 of P.L. 109-280,
except that section 1366 (f) (relating to pass-through
5of items to shareholders) is modified by substituting the tax under s. 71.35 for the
6taxes under sections 1374 and 1375. The Internal Revenue Code applies for
7Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2002, and
10before January 1, 2004, except that changes to the Internal Revenue Code made by
11P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
12excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
13108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
14316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
15242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L.
16109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
171326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
18101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
19of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

20and changes that indirectly affect the provisions applicable to this subchapter made
21by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
22excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
23108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
24316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
25242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L.

1109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
21326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
3101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
4of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

5apply for Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1, s. 2072 6Section 2072. 71.34 (1g) (q) of the statutes is amended to read:
SB40-SSA1,985,207 71.34 (1g) (q) "Internal Revenue Code" for tax-option corporations, for taxable
8years that begin after December 31, 2003, and before January 1, 2005, means the
9federal Internal Revenue Code as amended to December 31, 2003, excluding sections
10103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
13431 of P.L. 107-16, section sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
14and 202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173,
15and as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
16307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
17201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,
18and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
191323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
20excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
21(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
22109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
23109-280,
and as indirectly affected in the provisions applicable to this subchapter
24by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d)
25(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.

1100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
2102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
3102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
413203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
6104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
7105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
8excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
9section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
10excluding section sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.
11107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
12202 of P.L. 108-27, P.L. 108-121, excluding section 109 of 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, 307, 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, and 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. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-227, and P.L. 109-280, excluding sections 811
21and 844 of P.L. 109-280,
except that section 1366 (f) (relating to pass-through of
22items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
23under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
24purposes at the same time as for federal purposes. Amendments to the federal
25Internal Revenue Code enacted after December 31, 2003, do not apply to this

1paragraph with respect to taxable years beginning after December 31, 2003, and
2before January 1, 2005, except that changes to the Internal Revenue Code made by
3P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
4and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
5336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L.
6109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
71326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
8of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
9section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
10and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and changes that
11indirectly affect the provisions applicable to this subchapter made by P.L. 108-203,
12P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
13of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
14422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7,
15P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
161329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
17109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
181400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
19109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
20purposes at the same time as for federal purposes.
SB40-SSA1, s. 2073 21Section 2073. 71.34 (1g) (r) of the statutes is amended to read:
SB40-SSA1,988,722 71.34 (1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
23years that begin after December 31, 2004, and before January 1, 2006, means the
24federal Internal Revenue Code as amended to December 31, 2004, excluding sections
25103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and

113203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
3P.L. 106-573, section 431 of P.L. 107-16, section sections 101 and 301 (a) of P.L.
4107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,
5sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211,
6242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L.
7109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
81326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
9of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
10section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
11P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
12109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as
13indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
14100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
15(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
16101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
17excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
18103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
19103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
20excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
21104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
22105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
23162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
24107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section
25sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276,

1P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
2108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
3108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
4108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
5909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L.
6109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
71329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
8109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
91400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
10109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
11109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
except
12that section 1366 (f) (relating to pass-through of items to shareholders) is modified
13by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375.
14The Internal Revenue Code applies for Wisconsin purposes at the same time as for
15federal purposes. Amendments to the federal Internal Revenue Code enacted after
16December 31, 2004, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 2004, and before January 1, 2006, except that changes
18to the Internal Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections
191305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
20109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
21sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
22(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
23209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
24sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
25provisions applicable to this subchapter made by 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. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
3excluding 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, P.L. 109-151, P.L. 109-222, excluding sections
5101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
6excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
7same time as for federal purposes
.
SB40-SSA1, s. 2074 8Section 2074. 71.34 (1g) (s) of the statutes is created to read:
SB40-SSA1,990,109 71.34 (1g) (s) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 2005, and before January 1, 2007, means the
11federal Internal Revenue Code as amended to December 31, 2005, excluding sections
12103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
15P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
16sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
17308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
18422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
191323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
20P.L. 109-59, section 301 of P.L. 109-73, and sections 101, 105, 201 (a) as it relates
21to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as
22amended by 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, and as indirectly affected in the provisions applicable to this subchapter
25by P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d)

1(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
2100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
3102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
4102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
8105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
9excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
10section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
11excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
12107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
13108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
14108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403
15(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
16422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.
17109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
181329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.
19109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
20sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
21(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
22209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
23sections 811 and 844 of P.L. 109-280, except that section 1366 (f) (relating to
24pass-through of items to shareholders) is modified by substituting the tax under s.
2571.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies

1for Wisconsin purposes at the same time as for federal purposes. Amendments to the
2federal Internal Revenue Code enacted after December 31, 2005, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 2005, and
4before January 1, 2007, except that changes to the Internal Revenue Code made by
5P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
6109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
7changes that indirectly affect the provisions applicable to this subchapter made by
8P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
9109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
10Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1, s. 2075 11Section 2075. 71.34 (1g) (t) of the statutes is created to read:
SB40-SSA1,992,512 71.34 (1g) (t) "Internal Revenue Code" for tax-option corporations, for taxable
13years that begin after December 31, 2006, means the federal Internal Revenue Code
14as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
15102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
16sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
174, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
18431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
19202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
20(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
21of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
221328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
23of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
24(e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
25P.L. 109-222, sections 811 and 844 of P.L. 109-280, and P.L. 109-432, and as

1indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
2100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
3(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
4101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
5excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
9104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
10105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
11162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
12107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
13101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
14107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
15108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
16108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
17108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
18909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58,
19excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
20and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L.
21109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
22105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
23P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512,
24and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and
25844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through of items

1to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
2sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
3at the same time as for federal purposes. Amendments to the federal Internal
4Revenue Code enacted after December 31, 2006, do not apply to this paragraph with
5respect to taxable years beginning after December 31, 2006.
SB40-SSA1, s. 2076 6Section 2076. 71.34 (1m) of the statutes is renumbered 71.34 (1m) (a).
SB40-SSA1, s. 2077 7Section 2077. 71.34 (1m) (b) of the statutes is created to read:
SB40-SSA1,992,148 71.34 (1m) (b) Notwithstanding sub. (1g), section 101 of P.L. 109-222, related
9to extending the increased expense deduction under section 179 of the Internal
10Revenue Code, applies to property used in farming that is acquired and placed in
11service in taxable years beginning on or after January 1, 2008, and used by a person
12who is actively engaged in farming. For purposes of this paragraph, "actively
13engaged in farming" has the meaning given in 7 CFR 1400.201, and "farming" has
14the meaning given in section 464 (e) (1) of the Internal Revenue Code.
SB40-SSA1, s. 2078 15Section 2078. 71.42 (2) (k) of the statutes is repealed.
SB40-SSA1, s. 2079 16Section 2079. 71.42 (2) (L) of the statutes is repealed.
SB40-SSA1, s. 2080 17Section 2080. 71.42 (2) (m) of the statutes is amended to read:
SB40-SSA1,994,2318 71.42 (2) (m) For taxable years that begin after December 31, 1998, and before
19January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
22and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
23amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding
24sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L.
25107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L.

1107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
2108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
3108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422,
4847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101,
5105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
6P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and
7as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
8101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
9103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
10sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
11103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
121123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
13104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
14106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
15P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
16107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
17107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
18excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
19108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
20of P.L. 108-357, P.L. 109-7, 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, and
22P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
except that "Internal
23Revenue Code" does not include section 847 of the federal Internal Revenue Code.
24The Internal Revenue Code applies for Wisconsin purposes at the same time as for
25federal purposes. Amendments to the federal Internal Revenue Code enacted after

1December 31, 1998, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 1998, and before January 1, 2000, except that
3changes to the Internal Revenue Code made by 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,
and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding
15section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
16(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding
17section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
18and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242,
19244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135,
20excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
21(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
22of P.L. 109-280,
apply for Wisconsin purposes at the same time as for federal
23purposes.
SB40-SSA1, s. 2081 24Section 2081. 71.42 (2) (n) of the statutes is amended to read:
SB40-SSA1,997,18
171.42 (2) (n) For taxable years that begin after December 31, 1999, and before
2January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
5and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
6amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
8P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of
9P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
10excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
11109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
12316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
13211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
14109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
16(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
17109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as
18indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
19101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
20103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
22103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
24104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
25106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

1P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
2107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a),
3and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
4108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
5section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
6308, 316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
7201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
8109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
91329, 1348, and 1351 of P.L. 109-58, 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, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
except
12that "Internal Revenue Code" does not include section 847 of the federal Internal
13Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
14same time as for federal purposes. Amendments to the federal Internal Revenue
15Code enacted after December 31, 1999, do not apply to this paragraph with respect
16to taxable years beginning after December 31, 1999, and before January 1, 2003,
17except that changes to the Internal Revenue Code made by P.L. 106-230, P.L.
18106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
19excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
20107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
21107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
22202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
23P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
24and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
25and 910 of P.L. 108-357, 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.
2109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
3(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
4811 and 844 of P.L. 109-280,
and changes that indirectly affect the provisions
5applicable to this subchapter made by P.L. 106-230, P.L. 106-554, excluding sections
6162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
7107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
8101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
9107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
10108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
11excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
12108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
13of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
141323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
15excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
16(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
17of P.L. 109-280,
apply for Wisconsin purposes at the same time as for federal
18purposes.
SB40-SSA1, s. 2082 19Section 2082. 71.42 (2) (o) of the statutes is amended to read:
SB40-SSA1,999,2520 71.42 (2) (o) For taxable years that begin after December 31, 2002, and before
21January 1, 2004, "Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
23102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
24sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
25sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and

1section sections 101 and 301 (a) of P.L. 107-147, and as amended by P.L. 108-27,
2excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
3109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
4108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
5403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
6337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L.
7109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
81329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
9(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
10109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as
11indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
12101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
13103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
14sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
15103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
161123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
17104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
18106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
19P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
20107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section sections 101 and
21301 (a)
of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
22108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
23section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173,
24P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
25and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244,

1336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L.
2109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
31329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
4(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
5109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
except
6that "Internal Revenue Code" does not include section 847 of the federal Internal
7Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
8same time as for federal purposes. Amendments to the federal Internal Revenue
9Code enacted after December 31, 2002, do not apply to this paragraph with respect
10to taxable years beginning after December 31, 2002, and before January 1, 2004,
11except that changes to the Internal Revenue Code made by P.L. 108-27, excluding
12sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
13108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
14108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
15108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
16909, and 910 of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding
17sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
18of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
19section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
20109-280, excluding sections 811 and 844 of P.L. 109-280,
and changes that indirectly
21affect the provisions applicable to this subchapter made by 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. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
24108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
25108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,

1909, and 910 of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding
2sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
3of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
4section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
5109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
6purposes at the same time as for federal purposes.
SB40-SSA1, s. 2083 7Section 2083. 71.42 (2) (p) of the statutes is amended to read:
SB40-SSA1,1002,178 71.42 (2) (p) For taxable years that begin after December 31, 2003, and before
9January 1, 2005, "Internal Revenue Code" means the federal Internal Revenue Code
10as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
12sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
13sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, section
14sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27,
15section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and as amended by P.L.
16108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
17403 (a) of P.L. 108-311, 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. 108-375, and P.L. 108-476, P.L.
19109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
201326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
21of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
22section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
23and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as indirectly
24affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
25101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and

1110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
3103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
4(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
5105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
6106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
7P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
8107-116, P.L. 107-134, P.L. 107-147, excluding section sections 101 and 301 (a) of
9P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
10excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
11109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
12108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
13403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
14337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L.
15109-7, 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. 109-227,
19and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
except that
20"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
21Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
22as for federal purposes. Amendments to the federal Internal Revenue Code enacted
23after December 31, 2003, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 2003, and before January 1, 2005, except that changes
25to the Internal Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311,

1excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
2excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
3108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
41305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
5109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
6sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
7(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
8and 844 of P.L. 109-280,
and changes that indirectly affect the provisions applicable
9to this subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
10sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
11sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
12108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
131309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
14109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
15105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
16P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
17109-280,
apply for Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1, s. 2084 18Section 2084. 71.42 (2) (q) of the statutes is amended to read:
SB40-SSA1,1004,2519 71.42 (2) (q) For taxable years that begin after December 31, 2004, and before
20January 1, 2006,
"Internal Revenue Code" means the federal Internal Revenue Code
21as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
244, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
25431 of P.L. 107-16, section sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,

1and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and
2403 (a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
3and 910 of P.L. 108-357, and as amended by P.L. 109-7, P.L. 109-58, excluding
4sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
5of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections
8101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
9excluding sections 811 and 844 of P.L. 109-280,
and as indirectly affected by P.L.
1099-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
11101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
12102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
13(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
14103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
151311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
16105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
17106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
18P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
19107-134, P.L. 107-147, excluding section sections 101 and 301 (a) of P.L. 107-147,
20P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
21sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding
22section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
23sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
24sections 101, 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. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512,
5and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and
6844 of P.L. 109-280,
except that "Internal Revenue Code" does not include section
7847 of the federal Internal Revenue Code. The Internal Revenue Code applies for
8Wisconsin purposes at the same time as for federal purposes. Amendments to the
9federal Internal Revenue Code enacted after December 31, 2004, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 2004, and
11before January 1, 2006, except that changes to the Internal Revenue Code made by
12P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
131326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
14of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
15section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
16P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
17109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
18changes that indirectly affect the provisions applicable to this subchapter made by
19P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
201326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
21of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
22section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
23P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
24109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
25Wisconsin purposes at the same time as for federal purposes
.
SB40-SSA1, s. 2085
1Section 2085. 71.42 (2) (r) of the statutes is created to read:
SB40-SSA1,1006,252 71.42 (2) (r) For taxable years that begin after December 31, 2005, and before
3January 1, 2007, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
6sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
74, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
8431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
9202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
10(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
11of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
121328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
13of P.L. 109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
14(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as amended by P.L. 109-222,
15excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and
16P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as indirectly
17affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
18101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and
19110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
2013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
21103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
22(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
23105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
24106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
25P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.

1107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
2107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
3excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
4excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
5excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
6excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
7108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
81305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
9109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
10section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
11relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
12109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
13109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
14109-280, except that "Internal Revenue Code" does not include section 847 of the
15federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
16purposes at the same time as for federal purposes. Amendments to the federal
17Internal Revenue Code enacted after December 31, 2005, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 2005, and
19before January 1, 2007, except that changes to the Internal Revenue Code made by
20P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
21109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
22changes that indirectly affect the provisions applicable to this subchapter made by
23P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
24109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
25Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1, s. 2086
1Section 2086. 71.42 (2) (s) of the statutes is created to read:
SB40-SSA1,1008,172 71.42 (2) (s) For taxable years that begin after December 31, 2006, "Internal
3Revenue Code" means the federal Internal Revenue Code as amended to
4December 31, 2006, excluding sections 103, 104, and 110 of P.L. 102-227, sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
61202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
7106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
8107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.
9108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
10108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
11108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
121329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.
13109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
14(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
15109-222, sections 811 and 844 of P.L. 109-280, and P.L. 109-432, and as indirectly
16affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
17101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and
18110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
1913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
20103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
21(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
22105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
23106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
24P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
25107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

1107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
2excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
3excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
4excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
5excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
6108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
71305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
8109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
9section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
10relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
11109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
12109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
13109-280, except that "Internal Revenue Code" does not include section 847 of the
14federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
15purposes at the same time as for federal purposes. Amendments to the federal
16Internal Revenue Code enacted after December 31, 2006, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 2006.
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