SB40-SSA1, s. 1930 8Section 1930. 69.30 (1) (am) of the statutes is renumbered 69.30 (1) (bd) and
9amended to read:
SB40-SSA1,841,1110 69.30 (1) (bd) "Family Long-term care district" has the meaning given in s.
1146.2805 (5) (7r).
SB40-SSA1, s. 1931 12Section 1931. 69.30 (2) of the statutes is amended to read:
SB40-SSA1,841,2013 69.30 (2) A financial institution, state agency, county department, Wisconsin
14works agency, service office or family long-term care district or an employee of a
15financial institution, state agency, county department, Wisconsin works agency,
16service office or family long-term care district is not subject to s. 69.24 (1) (a) for
17copying a certified copy of a vital record for use by the financial institution, state
18agency, county department, Wisconsin works agency, service office or family
19long-term care district, including use under s. 45.04 (5), if the copy is marked "FOR
20ADMINISTRATIVE USE".
SB40-SSA1, s. 1931m 21Section 1931m. 70.11 (intro.) of the statutes is amended to read:
SB40-SSA1,842,18 2270.11 Property exempted from taxation. (intro.) The property described
23in this section is exempted from general property taxes if the property is exempt
24under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and
25its use, occupancy or ownership did not change in a way that makes it taxable; if the

1property was taxable for the previous year, the use, occupancy or ownership of the
2property changed in a way that makes it exempt and its owner, on or before March 1,
3files with the assessor of the taxation district where the property is located a form
4that the department of revenue prescribes or if the property did not exist in the
5previous year and its owner, on or before March 1, files with the assessor of the
6taxation district where the property is located a form that the department of revenue
7prescribes. Leasing a part of the property described in this section does not render
8it taxable if the leased property is operated as low-income residential housing as
9provided in sections 3.01 and 3.02 of Internal Revenue Service Revenue Procedure
1096-32; or
if the lessor uses all of the leasehold income for maintenance of the leased
11property or construction debt retirement of the leased property, or both, and, except
12for residential housing, if the lessee would be exempt from taxation under this
13chapter if it owned the property. Any Except for a lessor who leases property that
14meets the requirements set forth in sections 3.01 and 3.02 of Internal Revenue
15Service Revenue Procedure 96-32, any
lessor who claims that leased property is
16exempt from taxation under this chapter shall, upon request by the tax assessor,
17provide records relating to the lessor's use of the income from the leased property.
18Property exempted from general property taxes is:
SB40-SSA1, s. 1932 19Section 1932. 70.11 (2) of the statutes is amended to read:
SB40-SSA1,843,920 70.11 (2) Municipal property and property of certain districts, exception.
21Property owned by any county, city, village, town, school district, technical college
22district, public inland lake protection and rehabilitation district, metropolitan
23sewerage district, municipal water district created under s. 198.22, joint local water
24authority created under s. 66.0823, family long-term care district under s. 46.2895
25or town sanitary district; lands belonging to cities of any other state used for public

1parks; land tax-deeded to any county or city before January 2; but any residence
2located upon property owned by the county for park purposes that is rented out by
3the county for a nonpark purpose shall not be exempt from taxation. Except as to
4land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed
5after August 17, 1961, to any such governmental unit or for its benefit while the
6grantor or others for his or her benefit are permitted to occupy the land or part thereof
7in consideration for the conveyance. Leasing the property exempt under this
8subsection, regardless of the lessee and the use of the leasehold income, does not
9render that property taxable.
SB40-SSA1, s. 1932m 10Section 1932m. 70.11 (4) of the statutes is amended to read:
SB40-SSA1,844,1411 70.11 (4) Educational, religious and benevolent institutions; women's clubs;
12historical societies; fraternities; libraries.
Property owned and used exclusively
13by educational institutions offering regular courses 6 months in the year; or by
14churches or religious, educational or benevolent associations organizations,
15including organizations that own low-income residential housing as provided in
16sections 3.01 and 3.02 of Internal Revenue Service Revenue Procedure 96-32 and

17benevolent nursing homes and retirement homes for the aged but not including an
18organization that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers
19a health maintenance organization as defined in s. 609.01 (2) or a limited service
20health organization as defined in s. 609.01 (3) or an organization that is issued a
21certificate of authority under ch. 618 and that offers a health maintenance
22organization or a limited service health organization and not including property
23owned by any nonstock, nonprofit corporation which services guaranteed student
24loans for others or on its own account, and also including property owned and used
25for housing for pastors and their ordained assistants, members of religious orders

1and communities, and ordained teachers, whether or not contiguous to and a part of
2other property owned and used by such associations or churches; or by women's
3clubs; or by domestic, incorporated historical societies; or by domestic, incorporated,
4free public library associations; or by fraternal societies operating under the lodge
5system (except university, college and high school fraternities and sororities), but not
6exceeding 10 acres of land necessary for location and convenience of buildings while
7such property is not used for profit. Property owned by churches or benevolent or
8religious associations organizations necessary for location and convenience of
9buildings, used for educational purposes, or operated as low-income residential
10housing
and not for profit, shall not be subject to the 10-acre limitation but shall be
11subject to a 30-acre limitation. Property that is exempt from taxation under this
12subsection and is leased remains exempt from taxation only if, in addition to the
13requirements specified in the introductory phrase of this section, the lessee does not
14discriminate on the basis of race.
SB40-SSA1, s. 1934f 15Section 1934f. 70.11 (44) of the statutes is created to read:
SB40-SSA1,844,2316 70.11 (44) Olympic Ice Training Center. Beginning with the first assessment
17year in which the property would not otherwise be exempt from taxation under sub.
18(1), property owned by a nonprofit corporation that operates an Olympic Ice Training
19Center on land purchased from the state, if the property is located or primarily used
20at the center. Property that is exempt under this subsection includes property leased
21to a nonprofit entity, regardless of the use of the leasehold income, and up to 6,000
22square feet of property leased to a for-profit entity, regardless of the use of the
23leasehold income.
SB40-SSA1, s. 1935 24Section 1935. 70.111 (23) of the statutes is amended to read:
SB40-SSA1,845,6
170.111 (23) Vending machines. All machines that automatically dispense soda
2water beverages, as defined in s. 97.29 (1) (i), and items included as a food or beverage
3under s. 77.54 (20) (a) and (b)
food and food ingredient, as defined in s. 77.51 (3t),
4upon the deposit in the machines of specified coins or currency, or insertion of a credit
5card, in payment for the soda water beverages, food or beverages food and food
6ingredient, as defined in s. 77.51 (3t)
.
SB40-SSA1, s. 1936 7Section 1936. 71.01 (6) (L) of the statutes is repealed.
SB40-SSA1, s. 1937 8Section 1937. 71.01 (6) (m) of the statutes is repealed.
SB40-SSA1, s. 1938 9Section 1938. 71.01 (6) (n) of the statutes is amended to read:
SB40-SSA1,847,1510 71.01 (6) (n) For taxable years that begin after December 31, 1998, and before
11January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
12decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
13Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
14104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
15(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, and as amended by 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. 107-16, excluding section 431
18of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 , 301 (a), and 406
19of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of
20P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
21of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
22337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding
23sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
24(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
25109-280,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.

1101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
2102-90, 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. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
61311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
7105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
8106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
9excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
10101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121,
11excluding section 109 of P.L. 108-121, 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.
14109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
15(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
16811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for Wisconsin
17purposes at the same time as for federal purposes. Amendments to the federal
18Internal Revenue Code enacted after December 31, 1998, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 1998, and
20before January 1, 2000, except that changes to the Internal Revenue Code made by
21P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
22165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134,
23P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181,
24P.L. 107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
25excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.

1108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
2of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
3relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,
and
4P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and changes that
5indirectly affect the provisions applicable to this subchapter made by P.L. 106-36,
6P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
8107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
9107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
10excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
11108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
12of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
13relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
14P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
15purposes at the same time as for federal purposes.
SB40-SSA1, s. 1939 16Section 1939. 71.01 (6) (o) of the statutes is amended to read:
SB40-SSA1,850,917 71.01 (6) (o) For taxable years that begin after December 31, 1999, and before
18January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
21104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
24165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
25P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301

1(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358,
2P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
3excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections
4306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding
5sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, 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. 109-135, excluding sections
8101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
9of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280

10and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73,
11P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90,
12P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
13102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1413203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
15104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
16(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
17105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, 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,
23108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and
24P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
25910 of P.L. 108-357, 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.
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
. The Internal Revenue Code applies for Wisconsin
5purposes at the same time as for federal purposes. Amendments to the federal
6Internal Revenue Code enacted after December 31, 1999, do not apply to this
7paragraph with respect to taxable years beginning after December 31, 1999, and
8before January 1, 2003, except that changes to the Internal Revenue Code made by
9P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
10107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
11P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
12P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
13sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
14108-121, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
15403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
16336, 337, 422, 847, 909, and 910 of P.L. 108-357, 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. 106-230, P.L.
22106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
23excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
24107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
25107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and

1202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
2P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
3and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
4and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
51309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
6109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
7(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
8811 and 844 of P.L. 109-280,
apply for Wisconsin purposes at the same time as for
9federal purposes.
SB40-SSA1, s. 1940 10Section 1940. 71.01 (6) (p) of the statutes is amended to read:
SB40-SSA1,852,2211 71.01 (6) (p) For taxable years that begin after December 31, 2002, and before
12January 1, 2004, for natural persons and fiduciaries, except fiduciaries of nuclear
13decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
14Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
15104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
16(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
18431 of P.L. 107-16, and section sections 101 and 301 (a) of P.L. 107-147, and as
19amended by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
20108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
21of P.L. 108-173, P.L. 108-203, P.L 108-218, P.L. 108-311, excluding sections 306,
22307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
23201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375,
24P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
251326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections

1101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
2of P.L. 109-135,
and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
3and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73,
4P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90,
5P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
6102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
8104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
9(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
10105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
12excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
13107-147, excluding section sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181,
14P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201,
15and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
16108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L.
17108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L.
18108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
19of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305,
201308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
21P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),
22402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
23sections 811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for
24Wisconsin purposes at the same time as for federal purposes. Amendments to the
25federal Internal Revenue Code enacted after December 31, 2002, do not apply to this

1paragraph with respect to taxable years beginning after December 31, 2002, and
2before January 1, 2004, except that changes to the Internal Revenue Code made by
3P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
4excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
5108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
6316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
7242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L.
8109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
91326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
10101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
11of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

12and changes that indirectly affect the provisions applicable to this subchapter made
13by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
14excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
15108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
16316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
17242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, 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. 109-135, excluding sections
20101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
21of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

22apply for Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1, s. 1941 23Section 1941. 71.01 (6) (q) of the statutes is amended to read:
SB40-SSA1,855,924 71.01 (6) (q) For taxable years that begin after December 31, 2003, and before
25January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear

1decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
3104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
4(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
6431 of P.L. 107-16, section sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
7and 202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173,
8and as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
9307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
10201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,
11and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
121323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
13excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
14(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
15109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
16109-280,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
17101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
18102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
19102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
2013174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
21104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
23105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
24106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
25P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

1107-134, P.L. 107-147, excluding section sections 101 and 301 (a) of P.L. 107-147,
2P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
3sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
4108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
5108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
6108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
7909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, 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. 109-73, excluding section 301 of P.L.
10109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
12109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal Revenue Code
13applies for Wisconsin purposes at the same time as for federal purposes.
14Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
15do not apply to this paragraph with respect to taxable years beginning after
16December 31, 2003, and before January 1, 2005, except that changes to the Internal
17Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
18306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
19101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
20108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
211309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
22109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
23105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
24P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
25109-280,
and changes that indirectly affect the provisions applicable to this

1subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
2306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
3101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
4108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
51309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
6109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
7105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
8P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
9109-280,
apply for Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1, s. 1942 10Section 1942. 71.01 (6) (r) of the statutes is amended to read:
SB40-SSA1,857,1811 71.01 (6) (r) For taxable years that begin after December 31, 2004, and before
12January 1, 2006,
for natural persons and fiduciaries, except fiduciaries of nuclear
13decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
14Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
15104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
16(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
18P.L. 106-573, section 431 of P.L. 107-16, section sections 101 and 301 (a) of P.L.
19107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,
20sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211,
21242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L.
22109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
231326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
24of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
25section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,

1P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
2109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as
3indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
4101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
5102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
6102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
8104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
9(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
10105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
12excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
13107-147, excluding section sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181,
14P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201,
15and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
16108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
17401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
18244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476,
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
. The
25Internal Revenue Code applies for Wisconsin purposes at the same time as for federal

1purposes. Amendments to the federal Internal Revenue Code enacted after
2December 31, 2004, do not apply to this paragraph with respect to taxable years
3beginning after December 31, 2004, and before January 1, 2006, except that changes
4to the Internal Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections
51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
6109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
7sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
8(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
9209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
10sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
11provisions applicable to this subchapter made by P.L. 109-7, P.L. 109-58, excluding
12sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
13of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections
16101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
17excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
18same time as for federal purposes
.
SB40-SSA1, s. 1943 19Section 1943. 71.01 (6) (s) of the statutes is created to read:
SB40-SSA1,859,1820 71.01 (6) (s) For taxable years that begin after December 31, 2005, and before
21January 1, 2007, for natural persons and fiduciaries, except fiduciaries of nuclear
22decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
23Internal Revenue Code as amended to December 31, 2005, 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, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
2P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
3sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
4308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
5422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
61323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
7P.L. 109-59, section 301 of P.L. 109-73, and sections 101, 105, 201 (a) as it relates
8to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as
9amended by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
10109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
11109-280, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
12101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
13102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
14102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1513174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
16104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
171311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
18105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
19106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
20P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
21107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
22107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
23106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
24of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
25308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,

1211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
2108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
31324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding
4section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding
7sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, 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 federal Internal Revenue Code enacted after December 31, 2005,
11do not apply to this paragraph with respect to taxable years beginning after
12December 31, 2005, and before January 1, 2007, except that changes to the Internal
13Revenue Code made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
14513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
15of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513
17of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of
18P.L. 109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40-SSA1, s. 1944 19Section 1944. 71.01 (6) (t) of the statutes is created to read:
SB40-SSA1,861,1020 71.01 (6) (t) For taxable years that begin after December 31, 2006, for natural
21persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
22reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
23as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
24102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
25sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

14, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
2431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
3202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
4(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
5of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
61328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
7of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
8(e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
9P.L. 109-222, sections 811 and 844 of P.L. 109-280, and P.L. 109-432, and as
10indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
11101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
12102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
13102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1413203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
15104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
16(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
17105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, 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 and 301 (a) 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, 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, 308, 316,
24401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
25244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, 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. 109-59, excluding section 11146
3of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
4excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
5(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
6101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
7excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code applies
8for Wisconsin purposes at the same time as for federal purposes. Amendments to the
9federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 2006.
SB40-SSA1, s. 1945 11Section 1945. 71.01 (7r) (c) of the statutes is created to read:
SB40-SSA1,861,1812 71.01 (7r) (c) Notwithstanding sub. (6), section 101 of P.L. 109-222, related to
13extending the increased expense deduction under section 179 of the Internal
14Revenue Code, applies to property used in farming that is acquired and placed in
15service in taxable years beginning on or after January 1, 2008, and used by a person
16who is actively engaged in farming. For purposes of this paragraph, "actively
17engaged in farming" has the meaning given in 7 CFR 1400.201, and "farming" has
18the meaning given in section 464 (e) (1) of the Internal Revenue Code.
SB40-SSA1, s. 1946 19Section 1946. 71.02 (1) of the statutes is amended to read:
SB40-SSA1,862,1820 71.02 (1) For the purpose of raising revenue for the state and the counties,
21cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
22all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
23decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
24natural person residing within the state or by his or her personal representative in
25case of death, and trusts resident within the state; by every nonresident natural

1person and trust of this state, upon such income as is derived from property located
2or business transacted within the state including, but not limited by enumeration,
3income derived from a limited partner's distributive share of partnership income,
4income derived from a limited liability company member's distributive share of
5limited liability company income, income derived from a covenant not to compete to
6the extent that the covenant was based on a Wisconsin-based activity,
the state
7lottery under ch. 565, any multijurisdictional lottery under ch. 565 if the winning
8lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01
9(6), located in this state or from the department, winnings from a casino or bingo hall
10that is located in this state and that is operated by a Native American tribe or band
11and pari-mutuel wager winnings or purses under ch. 562, and also by every
12nonresident natural person upon such income as is derived from the performance of
13personal services within the state, except as exempted under s. 71.05 (1) to (3). Every
14natural person domiciled in the state shall be deemed to be residing within the state
15for the purposes of determining liability for income taxes and surtaxes. A
16single-owner entity that is disregarded as a separate entity under section 7701 of the
17Internal Revenue Code is disregarded as a separate entity under this chapter, and
18its owner is subject to the tax on the entity's income.
SB40-SSA1, s. 1947 19Section 1947. 71.04 (1) (a) of the statutes is amended to read:
SB40-SSA1,864,1420 71.04 (1) (a) All income or loss of resident individuals and resident estates and
21trusts shall follow the residence of the individual, estate or trust. Income or loss of
22nonresident individuals and nonresident estates and trusts from business, not
23requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
24business from which derived, except that all income that is realized from the sale of
25or purchase and subsequent sale or redemption of lottery prizes if the winning tickets

1were originally bought in this state shall be allocated to this state. All items of
2income, loss and deductions of nonresident individuals and nonresident estates and
3trusts derived from a tax-option corporation not requiring apportionment under
4sub. (9) shall follow the situs of the business of the corporation from which derived,
5except that all income that is realized from the sale of or purchase and subsequent
6sale or redemption of lottery prizes if the winning tickets were originally bought in
7this state shall be allocated to this state. Income or loss of nonresident individuals
8and nonresident estates and trusts derived from rentals and royalties from real
9estate or tangible personal property, or from the operation of any farm, mine or
10quarry, or from the sale of real property or tangible personal property shall follow the
11situs of the property from which derived. Income from personal services of
12nonresident individuals, including income from professions, shall follow the situs of
13the services. A nonresident limited partner's distributive share of partnership
14income shall follow the situs of the business, except that all income that is realized
15from the sale of or purchase and subsequent sale or redemption of lottery prizes if
16the winning tickets were originally bought in this state shall be allocated to this
17state. A nonresident limited liability company member's distributive share of
18limited liability company income shall follow the situs of the business, except that
19all income that is realized from the sale of or purchase and subsequent sale or
20redemption of lottery prizes if the winning tickets were originally bought in this state
21shall be allocated to this state. Income of nonresident individuals, estates and trusts
22from the state lottery under ch. 565 is taxable by this state. Income of nonresident
23individuals, estates and trusts from any multijurisdictional lottery under ch. 565 is
24taxable by this state, but only if the winning lottery ticket or lottery share was
25purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the

1department. Income of nonresident individuals, nonresident trusts and nonresident
2estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
3Income of nonresident individuals, estates and trusts from winnings from a casino
4or bingo hall that is located in this state and that is operated by a Native American
5tribe or band shall follow the situs of the casino or bingo hall. Income derived by a
6nonresident individual from a covenant not to compete is taxable by this state to the
7extent that the covenant was based on a Wisconsin-based activity.
All other income
8or loss of nonresident individuals and nonresident estates and trusts, including
9income or loss derived from land contracts, mortgages, stocks, bonds and securities
10or from the sale of similar intangible personal property, shall follow the residence of
11such persons, except as provided in par. (b) and sub. (9), except that all income that
12is realized from the sale of or purchase and subsequent sale or redemption of lottery
13prizes if the winning tickets were originally bought in this state shall be allocated
14to this state.
SB40-SSA1, s. 1947g 15Section 1947g. 71.05 (1) (ae) of the statutes is created to read:
SB40-SSA1,864,2116 71.05 (1) (ae) Pension, individual retirement income. Except for a payment
17that is exempt under par. (a), (am), or (an), or that is exempt as a railroad retirement
18benefit, for taxable years beginning after December 31, 2008, up to $5,000 of
19payments or distributions received each year by an individual from a qualified
20retirement plan under the Internal Revenue Code or from an individual retirement
21account established under 26 USC 408, if all of the following conditions apply:
SB40-SSA1,864,2322 1. The individual is at least 65 years of age before the close of the taxable year
23to which the exemption claim relates.
SB40-SSA1,865,3
12. If the individual is single or files as head of household, his or her federal
2adjusted gross income in the year to which the exemption claim relates is less than
3$15,000.
SB40-SSA1,865,54 3. If the individual is married and is a joint filer, the couple's federal adjusted
5gross income in the year to which the exemption claim relates is less than $30,000.
SB40-SSA1,865,86 4. If the individual is married and files a separate return, the sum of both
7spouses' federal adjusted gross income in the year to which the exemption claim
8relates is less than $30,000.
SB40-SSA1, s. 1947i 9Section 1947i. 71.05 (1) (am) of the statutes is amended to read:
SB40-SSA1,865,1210 71.05 (1) (am) Military retirement systems. All retirement payments received
11from the U.S. military employee retirement system, to the extent that such payments
12are not exempt under par. (a) or (ae).
SB40-SSA1, s. 1947j 13Section 1947j. 71.05 (1) (an) of the statutes is amended to read:
SB40-SSA1,865,1814 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments
15received from the U.S. government that relate to service with the coast guard, the
16commissioned corps of the national oceanic and atmospheric administration, or the
17commissioned corps of the public health service, to the extent that such payments are
18not exempt under par. (a), (ae), or (am).
SB40-SSA1, s. 1948 19Section 1948. 71.05 (6) (a) 15. of the statutes is amended to read:
SB40-SSA1,865,2520 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
21(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3n), (3p), (3s), (3t), (3w), (5b), (5d),
22and
(5e), (5f), and (5h), (5i), (5j), and (5k) and not passed through by a partnership,
23limited liability company, or tax-option corporation that has added that amount to
24the partnership's, company's, or tax-option corporation's income under s. 71.21 (4)
25or 71.34 (1) (g).
SB40-SSA1, s. 1949
1Section 1949. 71.05 (6) (a) 21. of the statutes is created to read:
SB40-SSA1,866,62 71.05 (6) (a) 21. Any amount deducted as income attributable to domestic
3production activities under section 199 of the Internal Revenue Code if the
4individual claiming the deduction is a nonresident or part-year resident of this state
5and if the domestic production activities income is not attributable to a trade or
6business that is taxable by this state.
SB40-SSA1, s. 1950 7Section 1950. 71.05 (6) (a) 22. of the statutes is created to read:
SB40-SSA1,866,168 71.05 (6) (a) 22. If an individual is a nonresident or part-year resident of this
9state and a portion of the amount the individual deducted as income attributable to
10domestic production activities under section 199 of the Internal Revenue Code is
11attributable to a trade or business that is taxable by this state, the amount deducted
12under section 199 for federal income tax purposes and in excess of that amount,
13multiplied by a fraction, the numerator of which is the individual's net earnings from
14the trade or business that is taxable by this state and the denominator of which is
15the individual's total net earnings from the trade or business to which the deduction
16under section 199 of the Internal Revenue Code applies.
SB40-SSA1, s. 1951 17Section 1951. 71.05 (6) (a) 23. of the statutes is created to read:
SB40-SSA1,866,2218 71.05 (6) (a) 23. Any amount deducted by an individual under section 62 (a) (19)
19of the Internal Revenue Code related to attorney fees or court costs, involving an
20unlawful discrimination claim, if the individual is a nonresident or part-year
21resident of this state and if the judgment or settlement resulting from the claim is
22not taxable by this state.
SB40-SSA1, s. 1951m 23Section 1951m. 71.05 (6) (b) 4. of the statutes is amended to read:
SB40-SSA1,867,1124 71.05 (6) (b) 4. Disability payments other than disability payments that are
25paid from a retirement plan, the payments from which are exempt under sub. (1) (ae),

1(am), and (an)
, if the individual either is single or is married and files a joint return,
2to the extent those payments are excludable under section 105 (d) of the internal
3revenue code
Internal Revenue Code as it existed immediately prior to its repeal in
41983 by section 122 (b) of P.L. 98-21, except that if an individual is divorced during
5the taxable year that individual may subtract an amount only if that person is
6disabled and the amount that may be subtracted then is $100 for each week that
7payments are received or the amount of disability pay reported as income, whichever
8is less. If the exclusion under this subdivision is claimed on a joint return and only
9one of the spouses is disabled, the maximum exclusion is $100 for each week that
10payments are received or the amount of disability pay reported as income, whichever
11is less.
SB40-SSA1, s. 1952 12Section 1952. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
SB40-SSA1,867,1913 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
14mandatory student fees
for a student who is the claimant or who is the claimant's
15child and the claimant's dependent who is claimed under section 151 (c) of the
16Internal Revenue Code, to attend any university, college, technical college or a school
17approved under s. 38.50, that is located in Wisconsin or to attend a public vocational
18school or public institution of higher education in Minnesota under the
19Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:
SB40-SSA1, s. 1953 20Section 1953. 71.05 (6) (b) 28. a. of the statutes is amended to read:
SB40-SSA1,868,221 71.05 (6) (b) 28. a. An amount equal to one of the following per student for each
22year to which the claim relates: for taxable years beginning before January 1, 2007,

23not more than twice the average amount charged by the board of regents of the
24University of Wisconsin System at 4-year institutions for resident undergraduate
25academic fees for the most recent fall semester, as determined by the board of regents

1by September 1 of that semester, per student for each year to which the claim relates;
2for taxable years beginning after December 31, 2006, $6,000
.
SB40-SSA1, s. 1954 3Section 1954. 71.05 (6) (b) 28. h. of the statutes is amended to read:
SB40-SSA1,868,94 71.05 (6) (b) 28. h. No modification may be claimed under this subdivision for
5an amount paid for tuition expenses and mandatory student fees, as described under
6this subdivision, if the source of the payment is an amount withdrawn from a college
7savings account, as described in s. 14.64 or from a college tuition and expenses
8program, as described in s. 14.63, and if the claimant owner of the account has
9claimed a deduction under subd. 32. or 33. that relates to such an amount.
SB40-SSA1, s. 1955 10Section 1955. 71.05 (6) (b) 39. of the statutes is created to read:
SB40-SSA1,868,1511 71.05 (6) (b) 39. For taxable years beginning after December 31, 2007, and
12before January 1, 2009, an amount paid by an individual who is the employee of
13another person, if the individual's employer pays a portion of the cost of the
14individual's medical care insurance, for medical care insurance for the individual, his
15or her spouse, and the individual's dependents, calculated as follows:
SB40-SSA1,868,2316 a. Ten percent of the amount paid by the individual for medical care insurance.
17In this subdivision, "medical care insurance" means a medical care insurance policy
18that covers the individual, his or her spouse, and the individual's dependents and
19provides surgical, medical, hospital, major medical, or other health service coverage,
20and includes payments made for medical care benefits under a self-insured plan, but
21"medical care insurance" does not include hospital indemnity policies or policies with
22ancillary benefits such as accident benefits or benefits for loss of income resulting
23from a total or partial inability to work because of illness, sickness, or injury.
SB40-SSA1,869,3
1b. From the amount calculated under subd. 39. a., subtract the amounts
2deducted from gross income for medical care insurance in the calculation of federal
3adjusted gross income.
SB40-SSA1,869,154 c. For an individual who is a nonresident or part-year resident of this state,
5multiply the amount calculated under subd. 39. a. or b., by a fraction the numerator
6of which is the individual's wages, salary, tips, unearned income, and net earnings
7from a trade or business that are taxable by this state and the denominator of which
8is the individual's total wages, salary, tips, unearned income, and net earnings from
9a trade or business. In this subd. 39. c., for married persons filing separately "wages,
10salary, tips, unearned income, and net earnings from a trade or business" means the
11separate wages, salary, tips, unearned income, and net earnings from a trade or
12business of each spouse, and for married persons filing jointly "wages, salary, tips,
13unearned income, and net earnings from a trade or business" means the total wages,
14salary, tips, unearned income, and net earnings from a trade or business of both
15spouses.
SB40-SSA1,869,1816 d. Reduce the amount calculated under subd. 39. a., b., or c. to the individual's
17aggregate wages, salary, tips, unearned income, and net earnings from a trade or
18business that are taxable by this state.
SB40-SSA1, s. 1956 19Section 1956. 71.05 (6) (b) 40. of the statutes is created to read:
SB40-SSA1,869,2420 71.05 (6) (b) 40. For taxable years beginning after December 31, 2008, and
21before January 1, 2010, an amount paid by an individual who is the employee of
22another person, if the individual's employer pays a portion of the cost of the
23individual's medical care insurance, for medical care insurance for the individual, his
24or her spouse, and the individual's dependents, calculated as follows:
SB40-SSA1,870,9
1a. Twenty-five percent of the amount paid by the individual for medical care
2insurance. In this subdivision, "medical care insurance" means a medical care
3insurance policy that covers the individual, his or her spouse, and the individual's
4dependents and provides surgical, medical, hospital, major medical, or other health
5service coverage, and includes payments made for medical care benefits under a
6self-insured plan, but "medical care insurance" does not include hospital indemnity
7policies or policies with ancillary benefits such as accident benefits or benefits for loss
8of income resulting from a total or partial inability to work because of illness,
9sickness, or injury.
SB40-SSA1,870,1210 b. From the amount calculated under subd. 40. a., subtract the amounts
11deducted from gross income for medical care insurance in the calculation of federal
12adjusted gross income.
SB40-SSA1,870,2413 c. For an individual who is a nonresident or part-year resident of this state,
14multiply the amount calculated under subd. 40. a. or b., by a fraction the numerator
15of which is the individual's wages, salary, tips, unearned income, and net earnings
16from a trade or business that are taxable by this state and the denominator of which
17is the individual's total wages, salary, tips, unearned income, and net earnings from
18a trade or business. In this subd. 40. c., for married persons filing separately "wages,
19salary, tips, unearned income, and net earnings from a trade or business" means the
20separate wages, salary, tips, unearned income, and net earnings from a trade or
21business of each spouse, and for married persons filing jointly "wages, salary, tips,
22unearned income, and net earnings from a trade or business" means the total wages,
23salary, tips, unearned income, and net earnings from a trade or business of both
24spouses.
SB40-SSA1,871,3
1d. Reduce the amount calculated under subd. 40. a., b., or c. to the individual's
2aggregate wages, salary, tips, unearned income, and net earnings from a trade or
3business that are taxable by this state.
SB40-SSA1, s. 1957 4Section 1957. 71.05 (6) (b) 41. of the statutes is created to read:
SB40-SSA1,871,95 71.05 (6) (b) 41. For taxable years beginning after December 31, 2009, and
6before January 1, 2011, an amount paid by an individual who is the employee of
7another person, if the individual's employer pays a portion of the cost of the
8individual's medical care insurance, for medical care insurance for the individual, his
9or her spouse, and the individual's dependents, calculated as follows:
SB40-SSA1,871,1810 a. Forty-five percent of the amount paid by the individual for medical care
11insurance. In this subdivision, "medical care insurance" means a medical care
12insurance policy that covers the individual, his or her spouse, and the individual's
13dependents and provides surgical, medical, hospital, major medical, or other health
14service coverage, and includes payments made for medical care benefits under a
15self-insured plan, but "medical care insurance" does not include hospital indemnity
16policies or policies with ancillary benefits such as accident benefits or benefits for loss
17of income resulting from a total or partial inability to work because of illness,
18sickness, or injury.
SB40-SSA1,871,2119 b. From the amount calculated under subd. 41. a., subtract the amounts
20deducted from gross income for medical care insurance in the calculation of federal
21adjusted gross income.
SB40-SSA1,872,822 c. For an individual who is a nonresident or part-year resident of this state,
23multiply the amount calculated under subd. 41. a. or b., by a fraction the numerator
24of which is the individual's wages, salary, tips, unearned income, and net earnings
25from a trade or business that are taxable by this state and the denominator of which

1is the individual's total wages, salary, tips, unearned income, and net earnings from
2a trade or business. In this subd. 41. c., for married persons filing separately "wages,
3salary, tips, unearned income, and net earnings from a trade or business" means the
4separate wages, salary, tips, unearned income, and net earnings from a trade or
5business of each spouse, and for married persons filing jointly "wages, salary, tips,
6unearned income, and net earnings from a trade or business" means the total wages,
7salary, tips, unearned income, and net earnings from a trade or business of both
8spouses.
SB40-SSA1,872,119 d. Reduce the amount calculated under subd. 41. a., b., or c. to the individual's
10aggregate wages, salary, tips, unearned income, and net earnings from a trade or
11business that are taxable by this state.
SB40-SSA1, s. 1958 12Section 1958. 71.05 (6) (b) 42. of the statutes is created to read:
SB40-SSA1,872,1713 71.05 (6) (b) 42. For taxable years beginning after December 31, 2010, an
14amount paid by an individual who is the employee of another person, if the
15individual's employer pays a portion of the cost of the individual's medical care
16insurance, for medical care insurance for the individual, his or her spouse, and the
17individual's dependents, calculated as follows:
SB40-SSA1,873,218 a. One hundred percent of the amount paid by the individual for medical care
19insurance. In this subdivision, "medical care insurance" means a medical care
20insurance policy that covers the individual, his or her spouse, and the individual's
21dependents and provides surgical, medical, hospital, major medical, or other health
22service coverage, and includes payments made for medical care benefits under a
23self-insured plan, but "medical care insurance" does not include hospital indemnity
24policies or policies with ancillary benefits such as accident benefits or benefits for loss

1of income resulting from a total or partial inability to work because of illness,
2sickness, or injury.
SB40-SSA1,873,53 b. From the amount calculated under subd. 42. a., subtract the amounts
4deducted from gross income for medical care insurance in the calculation of federal
5adjusted gross income.
SB40-SSA1,873,176 c. For an individual who is a nonresident or part-year resident of this state,
7multiply the amount calculated under subd. 42. a. or b., by a fraction the numerator
8of which is the individual's wages, salary, tips, unearned income, and net earnings
9from a trade or business that are taxable by this state and the denominator of which
10is the individual's total wages, salary, tips, unearned income, and net earnings from
11a trade or business. In this subd. 42. c., for married persons filing separately "wages,
12salary, tips, unearned income, and net earnings from a trade or business" means the
13separate wages, salary, tips, unearned income, and net earnings from a trade or
14business of each spouse, and for married persons filing jointly "wages, salary, tips,
15unearned income, and net earnings from a trade or business" means the total wages,
16salary, tips, unearned income, and net earnings from a trade or business of both
17spouses.
SB40-SSA1,873,2018 d. Reduce the amount calculated under subd. 42. a., b., or c. to the individual's
19aggregate wages, salary, tips, unearned income, and net earnings from a trade or
20business that are taxable by this state.
SB40-SSA1, s. 1959 21Section 1959. 71.05 (6) (b) 43. of the statutes is created to read:
SB40-SSA1,873,2522 71.05 (6) (b) 43. Subject to subd. 43. e. and f., one of the following allowable
23amounts, specified in subd. 43. a. to d., of employment-related expenses claimed by
24the claimant under section 21 of the Internal Revenue Code in the taxable year to
25which that claim relates:
SB40-SSA1,874,3
1a. For taxable years beginning after December 31, 2007, and before January
21, 2009, up to $750 if the claimant has one qualified individual and up to $1,500 if
3the claimant has more than one qualified individual.
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