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-SSA1,844,2316
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-SSA1,845,6
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-SSA1,847,1510
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-SSA1,850,917
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-SSA1,852,2211
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-SSA1,855,924
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-SSA1,857,1811
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-SSA1,859,1820
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-SSA1,861,1020
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-SSA1,861,1812
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-SSA1,862,1820
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-SSA1,864,1420
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-SSA1,864,2116
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-SSA1,865,1210
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-SSA1,865,1814
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-SSA1,865,2520
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-SSA1,866,62
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-SSA1,866,168
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-SSA1,866,2218
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-SSA1,867,1124
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-SSA1,868,1511
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-SSA1,869,2420
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-SSA1,871,95
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-SSA1,872,1713
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-SSA1,873,2522
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.
SB40-SSA1,874,64
b. For taxable years beginning after December 31, 2008, and before January
51, 2010, up to $1,500 if the claimant has one qualified individual and up to $3,000
6if the claimant has more than one qualified individual.
SB40-SSA1,874,97
c. For taxable years beginning after December 31, 2009, and before January
81, 2011, up to $2,250 if the claimant has one qualified individual and up to $4,500
9if the claimant has more than one qualified individual.
SB40-SSA1,874,1210
d. For taxable years beginning after December 31, 2010, up to $3,000 if the
11claimant has one qualified individual and up to $6,000 if the claimant has more than
12one qualified individual.
SB40-SSA1,874,1413
e. A claimant who claims the subtraction under this subdivision is subject to
14the special rules in
26 USC 21 (e) (2) and (4).
SB40-SSA1,875,215
f. An individual who is a nonresident or part-year resident of this state and who
16claims the subtraction under this subdivision shall multiply the amount calculated
17under subd. 43. a., b., c., or d. by a fraction the numerator of which is the individual's
18wages, salary, tips, unearned income, and net earnings from a trade or business that
19are taxable by this state and the denominator of which is the individual's total wages,
20salary, tips, unearned income, and net earnings from a trade or business. In this
21subd. 43. f., for married persons filing separately "wages, salary, tips, unearned
22income, and net earnings from a trade or business" means the separate wages, salary,
23tips, unearned income, and net earnings from a trade or business of each spouse, and
24for married persons filing jointly "wages, salary, tips, unearned income, and net
1earnings from a trade or business" means the total wages, salary, tips, unearned
2income, and net earnings from a trade or business of both spouses.
SB40-SSA1,875,164
71.07
(2dx) (a) 5. "Member of a targeted group" means a person who resides
5in an area designated by the federal government as an economic revitalization area,
6a person who is employed in an unsubsidized job but meets the eligibility
7requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
8a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work,
9real pay project position under s. 49.147 (3m), a person who is eligible for child care
10assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
11economically disadvantaged youth, an economically disadvantaged veteran, a
12supplemental security income recipient, a general assistance recipient, an
13economically disadvantaged ex-convict, a qualified summer youth employee, as
14defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
15a food stamp recipient, if the person has been certified in the manner under sub. (2dj)
16(am) 3. by a designated local agency, as defined in sub. (2dj) (am) 2.
