AB75-ASA1,745,2019 (c) For any copy of a birth certificate for which a fee of $20 under sub. (1) (c) is
20charged, $8.
AB75-ASA1,745,2121 (d) For expedited service in issuing a vital record, $10.
AB75-ASA1, s. 1510 22Section 1510. 69.22 (5) (b) 2. of the statutes is amended to read:
AB75-ASA1,746,223 69.22 (5) (b) 2. The filing of a birth certificate under s. 69.14 (2) (b) 5. The fee
24under this subdivision includes the search for the birth certificate and the first copy

1of the certificate except that the state registrar shall add to the $20 fee, the $5 fee
2required under sub. (1) (c)
.
AB75-ASA1, s. 1510g 3Section 1510g. 69.24 (1) (f) of the statutes is amended to read:
AB75-ASA1,746,94 69.24 (1) (f) Willfully and knowingly obtains, possesses, uses, sells, furnishes
5or attempts to obtain, possess, use, sell or furnish to any person for any purpose of
6deception, any vital record or certified copy of a vital record which is counterfeited,
7altered or amended or false in part or in whole or which is related to the birth, death,
8marriage or, divorce, domestic partnership, or termination of a domestic partnership
9of another person, whether living or dead.
AB75-ASA1, s. 1510h 10Section 1510h. 69.24 (2) (a) of the statutes is amended to read:
AB75-ASA1,746,1311 69.24 (2) (a) Willfully and knowingly commits any of the actions prohibited
12under sub. (1) in relation to a marriage document or, divorce report, declaration of
13domestic partnership, or certificate of termination of domestic partnership
.
AB75-ASA1, s. 1515m 14Section 1515m. 70.11 (intro.) of the statutes is amended to read:
AB75-ASA1,747,8 1570.11 Property exempted from taxation. (intro.) The property described
16in this section is exempted from general property taxes if the property is exempt
17under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and
18its use, occupancy or ownership did not change in a way that makes it taxable; if the
19property was taxable for the previous year, the use, occupancy or ownership of the
20property changed in a way that makes it exempt and its owner, on or before March 1,
21files with the assessor of the taxation district where the property is located a form
22that the department of revenue prescribes or if the property did not exist in the
23previous year and its owner, on or before March 1, files with the assessor of the
24taxation district where the property is located a form that the department of revenue
25prescribes. Leasing Except as provided in subs. (4) (b), (4a) (f), and (4d), leasing a

1part of the property described in this section does not render it taxable if the lessor
2uses all of the leasehold income for maintenance of the leased property or
3construction debt retirement of the leased property, or both, and, except for
4residential housing, if the lessee would be exempt from taxation under this chapter
5if it owned the property. Any lessor who claims that leased property is exempt from
6taxation under this chapter shall, upon request by the tax assessor, provide records
7relating to the lessor's use of the income from the leased property. Property exempted
8from general property taxes is:
AB75-ASA1, s. 1516 9Section 1516. 70.11 (2) of the statutes is amended to read:
AB75-ASA1,747,2410 70.11 (2) Municipal property and property of certain districts, exception.
11Property owned by any county, city, village, town, school district, technical college
12district, public inland lake protection and rehabilitation district, metropolitan
13sewerage district, municipal water district created under s. 198.22, joint local water
14authority created under s. 66.0823, transit authority created under s. 66.1039,
15long-term care district under s. 46.2895 or town sanitary district; lands belonging
16to cities of any other state used for public parks; land tax-deeded to any county or
17city before January 2; but any residence located upon property owned by the county
18for park purposes that is rented out by the county for a nonpark purpose shall not
19be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
20exemption shall not apply to land conveyed after August 17, 1961, to any such
21governmental unit or for its benefit while the grantor or others for his or her benefit
22are permitted to occupy the land or part thereof in consideration for the conveyance.
23Leasing the property exempt under this subsection, regardless of the lessee and the
24use of the leasehold income, does not render that property taxable.
AB75-ASA1, s. 1516d
1Section 1516d. 70.11 (4) of the statutes is renumbered 70.11 (4) (a) and
2amended to read:
AB75-ASA1,749,43 70.11 (4) (a) Property owned and used exclusively by educational institutions
4offering regular courses 6 months in the year; or by churches or religious, educational
5or benevolent associations, or by a nonprofit entity that is operated as a facility that
6is licensed, certified, or registered under ch. 50,
including benevolent nursing homes
7and retirement homes for the aged but not including an organization that is
8organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health
9maintenance organization as defined in s. 609.01 (2) or a limited service health
10organization as defined in s. 609.01 (3) or an organization that is issued a certificate
11of authority under ch. 618 and that offers a health maintenance organization or a
12limited service health organization and not including property owned by any
13nonstock, nonprofit corporation which services guaranteed student loans for others
14or on its own account, and also including property owned and used for housing for
15pastors and their ordained assistants, members of religious orders and communities,
16and ordained teachers, whether or not contiguous to and a part of other property
17owned and used by such associations or churches, and also including property
18described under par. (b)
; or by women's clubs; or by domestic, incorporated historical
19societies; or by domestic, incorporated, free public library associations; or by
20fraternal societies operating under the lodge system (except university, college and
21high school fraternities and sororities), but not exceeding 10 acres of land necessary
22for location and convenience of buildings while such property is not used for profit.
23Property owned by churches or religious associations necessary for location and
24convenience of buildings, used for educational purposes and not for profit, shall not
25be subject to the 10-acre limitation but shall be subject to a 30-acre limitation.

1Property that is exempt from taxation under this subsection and is leased remains
2exempt from taxation only if, in addition to the requirements specified in the
3introductory phrase of this section, the lessee does not discriminate on the basis of
4race.
AB75-ASA1, s. 1516e 5Section 1516e. 70.11 (4) (b) of the statutes is created to read:
AB75-ASA1,749,96 70.11 (4) (b) 1. Leasing a part of property described in par. (a) that is owned and
7operated by a nonprofit organization as a facility that is licensed, certified, or
8registered under ch. 50, as residential housing, does not render the property taxable,
9regardless of how the lessor uses the leasehold income.
AB75-ASA1,749,1510 2. Leasing a part of property described in par. (a) that is occupied by one or more
11individuals with permanent disabilities for whom evidence is available that
12demonstrates that such individuals meet the medical definition of permanent
13disability used to determine eligibility for programs administered by the federal
14social security administration, as residential housing, does not render the property
15taxable, regardless of how the lessor uses the leasehold income.
AB75-ASA1, s. 1516f 16Section 1516f. 70.11 (4a) of the statutes is created to read:
AB75-ASA1,749,2217 70.11 (4a) Low-income housing. (a) Property owned by a nonprofit entity and
18used as low-income housing, including all common areas of a low-income housing
19project. Property used for a low-income housing project, including other low-income
20housing projects under common control with such project, and exempt under this
21subsection may not exceed 30 acres necessary for the location and convenience of
22buildings or 10 contiguous acres in any one municipality.
AB75-ASA1,750,223 (b) For purposes of this subsection, "low-income housing" means any housing
24project described in sub. (4b) or any residential unit within a low-income housing

1project that is occupied by a low-income or very low-income person or is vacant and
2is only available to such persons.
AB75-ASA1,750,43 (c) For purposes of this subsection, "low-income housing project" means a
4residential housing project for which all of the following apply:
AB75-ASA1,750,75 1. At least 75 percent of the occupied residential units are occupied by
6low-income or very low-income persons or are vacant and available only to
7low-income or very low-income persons.
AB75-ASA1,750,88 2. At least one of the following applies:
AB75-ASA1,750,109 a. At least 20 percent of the residential units are rented to persons who are very
10low-income persons or are vacant and are only available to such persons.
AB75-ASA1,750,1311 b. At least 40 percent of the residential units are rented to persons whose
12income does not exceed 120 percent of the very low-income limit or are vacant and
13only available to such persons.
AB75-ASA1,750,1714 (d) For purposes of this subsection, low-income persons and very low-income
15persons shall be determined in accordance with the income limits published by the
16federal department of housing and urban development for low-income and very
17low-income families under the National Housing Act of 1937.
AB75-ASA1,750,2118 (e) For purposes of this subsection, all properties included within the same
19federal department of housing and urban development contract or within the same
20federal department of agriculture, rural development, contract are considered to be
21one low-income housing project.
AB75-ASA1,750,2422 (f) Leasing property that is exempt from taxation under this subsection or sub.
23(4b) as low-income housing does not render it taxable, regardless of how the
24leasehold income is used.
AB75-ASA1,751,7
1(g) 1. Annually, no later than March 1, each person who owns a low-income
2housing project shall file with the assessor of the taxation district in which the project
3is located a statement that specifies which units were occupied on January 1 of that
4year by persons whose income satisfied the income limit requirements under par. (b),
5as certified by the property owner to the appropriate federal or state agency, and a
6copy of the federal department of housing and urban development contract or federal
7department of agriculture, rural development, contract, if applicable.
AB75-ASA1,751,98 2. The format and distribution of statements under this paragraph shall be
9governed by s. 70.09 (3).
AB75-ASA1,751,1310 3. If the statement required under this paragraph is not received on or before
11March 1, the taxation district assessor shall send the property owner a notice, by
12certified mail to the owner's last-known address of record, stating that failure to file
13a statement is subject to the penalties under subd. 5.
AB75-ASA1,751,1714 4. In addition to the statement under subd. 1., the taxation district assessor
15may require that a property owner submit other information to prove that the
16person's property qualifies as low-income housing that is exempt from taxation
17under this subsection.
AB75-ASA1,751,2018 5. A person who fails to file a statement within 30 days after notification under
19subd. 3. shall forfeit $10 for each succeeding day on which the form is not received
20by the taxation district assessor, but not more than $500.
AB75-ASA1, s. 1516g 21Section 1516g. 70.11 (4b) of the statutes is created to read:
AB75-ASA1,751,2422 70.11 (4b) Housing projects financed by Housing and Economic
23Development Authority
. All property of a housing project that satisfies all of the
24following:
AB75-ASA1,752,3
1(a) It is owned by a corporation, organization, or association described in
2section 501 (c) (3) of the Internal Revenue Code that is exempt from taxation under
3section 501 (a) of the Internal Revenue Code.
AB75-ASA1,752,54 (b) It is financed by the Housing and Economic Development Authority under
5s. 234.03 (13).
AB75-ASA1,752,76 (c) The Housing and Economic Development Authority holds a first-lien
7mortgage security interest on it.
AB75-ASA1,752,88 (d) It is in existence on January 1, 2008.
AB75-ASA1, s. 1516h 9Section 1516h. 70.11 (4d) of the statutes is created to read:
AB75-ASA1,753,510 70.11 (4d) Retirement homes for the aged. Property that is used as a
11retirement home for the aged, but not exceeding 30 acres of land necessary for the
12location and convenience of buildings, while such property is not used for profit, if
13the fair market value of the individual dwelling unit, as determined by the assessor
14for the taxation district in which the property is located, is less than 160 percent of
15the average equalized value under s. 70.57 of improved parcels of residential
16property located in the county in which the retirement home for the aged is located
17in the previous year, as determined by the assessor of the taxation district in which
18the property is located based on the sum of the average per parcel equalized value
19of residential land and the average per parcel equalized value of residential
20improvements, as determined by the department of revenue. For purposes of
21determining the fair market value of an individual dwelling unit under this
22subsection, the value of any common area is excluded. The common area of a
23retirement home for the aged is exempt from general property taxes if 50 percent or
24more of the home's individual dwelling units are exempt from general property taxes
25under this subsection. If less than 50 percent of the home's individual dwelling units

1are exempt from general property taxes under this subsection, an equal percentage
2of the common area of the retirement home for the aged is exempt from general
3property taxes. Leasing a part of property used as a retirement home for the aged,
4as described in this subsection, does not render it taxable, regardless of how the
5leasehold income is used.
AB75-ASA1, s. 1518 6Section 1518. 70.11 (41s) of the statutes is created to read:
AB75-ASA1,753,97 70.11 (41s) Wisconsin Quality Home Care Authority. All property owned by
8the Wisconsin Quality Home Care Authority, provided that use of the property is
9primarily related to the purposes of the authority.
AB75-ASA1, s. 1520d 10Section 1520d. 70.32 (1a) of the statutes is created to read:
AB75-ASA1,753,1311 70.32 (1a) In determining the value of a leased property under sub. (1), the
12assessor, if applying the income approach, shall consider the effects of the actual rent
13and provisions of all leases affecting the property.
AB75-ASA1, s. 1525 14Section 1525. 71.01 (1ap) of the statutes is created to read:
AB75-ASA1,753,1815 71.01 (1ap) "Air carrier" means a person who provides or offers to provide air
16transportation, if, during the taxable year, 51 percent or more of the person's
17business consists of providing air transportation. "Air carrier" does not include an
18air freight forwarder or aircraft lessor.
AB75-ASA1, s. 1526 19Section 1526. 71.01 (6) (n) of the statutes is repealed.
AB75-ASA1, s. 1527 20Section 1527. 71.01 (6) (o) of the statutes is amended to read:
AB75-ASA1,756,1321 71.01 (6) (o) For taxable years that begin after December 31, 1999, and before
22January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
23decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
24Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
25104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203

1(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
3165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
4P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
5(a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358,
6P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
7excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections
8306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
9101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7,
10P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
12(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
13109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
14110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
15101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
16102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
17102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
19104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
201311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
21105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
22106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
23P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
24107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
25107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

1106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
2P.L. 108-218, 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
3108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
4909, and 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, and P.L. 110-458. The Internal Revenue Code applies
9for Wisconsin purposes at the same time as for federal purposes. Amendments to the
10federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 1999, and
12before January 1, 2003, except that changes to the Internal Revenue Code made by
13P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
14107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
15P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
16P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
17sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
18108-121, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
19403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
20337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
21sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
22of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
23section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
24109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and
25changes that indirectly affect the provisions applicable to this subchapter made by

1P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
2107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
3P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
4P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
5sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
6108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
7403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
8337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
9sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
10of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
11section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
12109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, apply for
13Wisconsin purposes at the same time as for federal purposes.
AB75-ASA1, s. 1528 14Section 1528. 71.01 (6) (p) of the statutes is amended to read:
AB75-ASA1,759,215 71.01 (6) (p) For taxable years that begin after December 31, 2002, and before
16January 1, 2004, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
19104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
22431 of P.L. 107-16, and sections 101 and 301 (a) of P.L. 107-147, and as amended by
23P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
24excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
25108-173, P.L. 108-203, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308,

1316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
2242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 109-7,
3P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
41329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
5(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
6109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
7110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
8101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
9102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
10102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
12104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
14105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
15106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
16P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
17107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
18107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
19106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
20P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
21P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
22P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
23910 of P.L. 108-357, P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305,
241308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
25P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),

1402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
2sections 811 and 844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code
3applies for Wisconsin purposes at the same time as for federal purposes.
4Amendments to the federal Internal Revenue Code enacted after December 31, 2002,
5do not apply to this paragraph with respect to taxable years beginning after
6December 31, 2002, and before January 1, 2004, except that changes to the Internal
7Revenue Code made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
8108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding
9section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
10sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
11sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
12108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
131324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
14sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
15(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
16109-280, and P.L. 110-458, and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L. 108-27, excluding sections 106, 201, and
18202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
19excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
20excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
21excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
22108-357, P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
231310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
24109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
25(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections

1811 and 844 of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the
2same time as for federal purposes.
AB75-ASA1, s. 1529 3Section 1529. 71.01 (6) (q) of the statutes is amended to read:
AB75-ASA1,761,154 71.01 (6) (q) For taxable years that begin after December 31, 2003, and before
5January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
8104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
11431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
12202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and
13as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
14308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
15211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
16108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
171324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding
18section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
19relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
20109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
21110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
22101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
23102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
24102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.

1104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
3105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
4106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
5P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
6107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
7107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
8106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
9P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
10P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
11P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
12910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding
13sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
14of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
15excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
16(j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding
17sections 811 and 844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 2003, and before January 1, 2005, except that changes to the Internal
22Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
23306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
24101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
25108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,

11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
2excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
3(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
4109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
5109-280, and P.L. 110-458, and changes that indirectly affect the provisions
6applicable to this subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
7excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
8excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
9108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
11109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
12sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
13(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
14and 844 of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the same
15time as for federal purposes.
AB75-ASA1, s. 1530 16Section 1530. 71.01 (6) (r) of the statutes is amended to read:
AB75-ASA1,763,2517 71.01 (6) (r) For taxable years that begin after December 31, 2004, and before
18January 1, 2006, 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, 2004, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
24P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
25sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

1308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336,
2337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L. 109-7, P.L.
3109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
41329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
5109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
61400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
7109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
8109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
9110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
10101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
11102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
12102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
14104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
151311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
16105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
17106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
18P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
19107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
20107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
21106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
22of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
23308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
24211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
25108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,

11324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding
2section 301 of P.L. 109-73, 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, P.L.
4109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
5109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
6109-280, and P.L. 110-458. The Internal Revenue Code applies for Wisconsin
7purposes at the same time as for federal purposes. Amendments to the federal
8Internal Revenue Code enacted after December 31, 2004, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2004, and
10before January 1, 2006, except that changes to the Internal Revenue Code made by
11P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
121326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
13of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
14section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
15P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
16109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
17110-458,
and changes that indirectly affect the provisions applicable to this
18subchapter made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
191310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
20excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
21(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
22109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
23513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
24of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the same time as
25for federal purposes.
AB75-ASA1, s. 1531
1Section 1531. 71.01 (6) (s) of the statutes is amended to read:
AB75-ASA1,766,22 71.01 (6) (s) For taxable years that begin after December 31, 2005, and before
3January 1, 2007, for natural persons and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
9P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
10sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
11308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
12422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
131323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
14P.L. 109-59, section 301 of P.L. 109-73, and sections 101, 105, 201 (a) as it relates
15to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as
16amended by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
17109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
18109-280, and P.L. 110-458, and as indirectly affected by P.L. 99-514, P.L. 100-203,
19P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
20P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
21102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
22(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
23103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
24(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
25105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.

1106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
2P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
3107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
4107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
5excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
6excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
7excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
8excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
9108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
11109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
12section 301 of P.L. 109-73, 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, P.L.
14109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
15109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
16109-280, and P.L. 110-458. 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, 2005, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 2005, and
20before January 1, 2007, except that changes to the Internal Revenue Code made by
21P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
22109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
23110-458,
and changes that indirectly affect the provisions applicable to this
24subchapter made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513
25of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of

1P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the same time as
2for federal purposes.
AB75-ASA1, s. 1532 3Section 1532. 71.01 (6) (t) of the statutes is amended to read:
AB75-ASA1,767,244 71.01 (6) (t) For taxable years that begin after December 31, 2006, and before
5January 1, 2008,
for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 2006, excluding sections 103,
8104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
11P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
12sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
13308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
14422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
151323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
16P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to
17section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
18207, 209, 503, 512, and 513 of P.L. 109-222, sections 811 and 844 of P.L. 109-280, and
19P.L. 109-432, and as amended by P.L. 110-458, and as indirectly affected by P.L.
2099-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
21101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections
22103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
23sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
24103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188,
25excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

1104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
2105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
3162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
4107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
5101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
6107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
7108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
8108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
9108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
10909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58,
11excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
12and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L.
13109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
14105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
15P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512,
16and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and
17844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 2006, and
21before January 1, 2008, except that changes to the Internal Revenue Code made by
22P.L. 110-458, and changes that indirectly affect the provisions applicable to this
23subchapter made by P.L. 110-458, apply for Wisconsin purposes at the same time as
24for federal purposes
.
AB75-ASA1, s. 1533 25Section 1533. 71.01 (6) (u) of the statutes is created to read:
AB75-ASA1,769,21
171.01 (6) (u) For taxable years that begin after December 31, 2007, and before
2January 1, 2009, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2007, excluding sections 103,
5104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
8P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
9sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
10308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
11422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
121323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
13P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to
14section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
15207, 209, 503, and 513 of P.L. 109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L.
16110-28, P.L. 110-140, and P.L. 110-172, and as amended by P.L. 110-458, and as
17indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
18101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
19102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
20102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2113203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
22104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
23(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
24105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
25106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,

1excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
2107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.
3107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
4202 of P.L. 108-27, 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, 308, 316,
6401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
7244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, 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. 109-59, excluding section 11146
10of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
11excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
12(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
13101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, excluding
14section 844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code applies
15for Wisconsin purposes at the same time as for federal purposes. Amendments to the
16federal Internal Revenue Code enacted after December 31, 2007, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 2007, and
18before January 1, 2009, except that changes to the Internal Revenue Code made by
19P.L. 110-458, and changes that indirectly affect the provisions applicable to this
20subchapter made by P.L. 110-458, apply for Wisconsin purposes at the same time as
21for federal purposes.
AB75-ASA1, s. 1534 22Section 1534. 71.01 (6) (um) of the statutes is created to read:
AB75-ASA1,771,1523 71.01 (6) (um) For taxable years that begin after December 31, 2008, for
24natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust
25or reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code

1as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
2102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
3sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
44, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
5431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
6202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
7(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
8910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
91326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section
10301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
11(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513
12of P.L. 109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L. 110-28, P.L. 110-140,
13P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234,
14P.L. 110-245, P.L. 110-289, P.L. 110-317, P.L. 110-343, and P.L. 110-351 and as
15indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
16101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
17102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
18102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
20104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
21(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
22105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
23106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
24excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
25107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.

1107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
2202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
3108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
4401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211,
5242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476,
6P.L. 109-7, 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. 109-59, excluding section 11146
8of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
9excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
11101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, excluding
12section 844 of P.L. 109-280, and P.L. 110-458, The Internal Revenue Code applies
13for Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal Internal Revenue Code enacted after December 31, 2008, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 2008.
AB75-ASA1, s. 1535 16Section 1535. 71.01 (13) of the statutes is amended to read:
AB75-ASA1,771,1917 71.01 (13) "Wisconsin adjusted gross income" means federal adjusted gross
18income, with the modifications prescribed in s. 71.05 (6) to (12), (19) and, (20), and
19(24)
.
AB75-ASA1, s. 1536 20Section 1536. 71.03 (7) (f) of the statutes is created to read:
AB75-ASA1,771,2321 71.03 (7) (f) For taxable years beginning after December 31, 2008, for persons
22who qualify for a federal extension of time to file under 26 USC 7508A due to a
23presidentially declared disaster or terroristic or military action.
AB75-ASA1, s. 1537 24Section 1537. 71.04 (7) (a) of the statutes is amended to read:
AB75-ASA1,772,10
171.04 (7) (a) The sales factor is a fraction, the numerator of which is the total
2sales of the taxpayer in this state during the tax period, and the denominator of
3which is the total sales of the taxpayer everywhere during the tax period. For sales
4of tangible personal property, the numerator of the sales factor is the sales of the
5taxpayer during the tax period under par. (b) 1. and 2. plus 50% 100 percent of the
6sales of the taxpayer during the tax period under pars. (b) 2m. and 3. and (c). For
7purposes of applying pars. (b) 2m. and 3. and (c), if a taxpayer is within another
8state's jurisdiction for income or franchise tax purposes for any part of the taxable
9year, it is considered to be within that state's jurisdiction for income or franchise tax
10purposes for the entire taxable year.
AB75-ASA1, s. 1538b 11Section 1538b. 71.04 (7) (df) 3. of the statutes is repealed.
AB75-ASA1, s. 1539b 12Section 1539b. 71.04 (7) (dh) 4. of the statutes is repealed.
AB75-ASA1, s. 1539c 13Section 1539c. 71.04 (7) (dj) 2. of the statutes, as created by 2009 Wisconsin
14Act 2
, is repealed.
AB75-ASA1, s. 1539d 15Section 1539d. 71.04 (7) (dk) 2. of the statutes, as created by 2009 Wisconsin
16Act 2
, is repealed.
AB75-ASA1, s. 1539m 17Section 1539m. 71.05 (1) (c) 9. of the statutes is created to read:
AB75-ASA1,772,1818 71.05 (1) (c) 9. The KRM authority under s. 59.58 (7) (f).
AB75-ASA1, s. 1540d 19Section 1540d. 71.05 (6) (a) 15. of the statutes, as affected by 2009 Wisconsin
20Act 2
, is amended to read:
AB75-ASA1,773,221 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
22(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3s),
23(3t), (3w), (5e), (5f), (5h), (5i), (5j), and (5k) , and (8r) and not passed through by a
24partnership, limited liability company, or tax-option corporation that has added that

1amount to the partnership's, company's, or tax-option corporation's income under s.
271.21 (4) or 71.34 (1k) (g).
AB75-ASA1, s. 1541 3Section 1541. 71.05 (6) (a) 21. of the statutes is amended to read:
AB75-ASA1,773,94 71.05 (6) (a) 21. Any For taxable years beginning after December 31, 2007, and
5before January 1, 2009, any
amount deducted as income attributable to domestic
6production activities under section 199 of the Internal Revenue Code if the
7individual claiming the deduction is a nonresident or part-year resident of this state
8and if the domestic production activities income is not attributable to a trade or
9business that is taxable by this state.
AB75-ASA1, s. 1542 10Section 1542. 71.05 (6) (a) 22. of the statutes is amended to read:
AB75-ASA1,773,2011 71.05 (6) (a) 22. If For taxable years beginning after December 31, 2007, and
12before January 1, 2009, if
an individual is a nonresident or part-year resident of this
13state and a portion of the amount the individual deducted as income attributable to
14domestic production activities under section 199 of the Internal Revenue Code is
15attributable to a trade or business that is taxable by this state, the amount deducted
16under section 199 for federal income tax purposes and in excess of that amount,
17multiplied by a fraction, the numerator of which is the individual's net earnings from
18the trade or business that is taxable by this state and the denominator of which is
19the individual's total net earnings from the trade or business to which the deduction
20under section 199 of the Internal Revenue Code applies.
AB75-ASA1, s. 1543 21Section 1543. 71.05 (6) (b) 9. of the statutes is amended to read:
AB75-ASA1,774,522 71.05 (6) (b) 9. On assets held more than one year and on all assets acquired
23from a decedent, 60% 40 percent of the capital gain as computed under the internal
24revenue code, not including capital gains for which the federal tax treatment is
25determined under section 406 of P.L. 99-514; not including amounts treated as

1ordinary income for federal income tax purposes because of the recapture of
2depreciation or any other reason; and not including amounts treated as capital gain
3for federal income tax purposes from the sale or exchange of a lottery prize. For
4purposes of this subdivision, the capital gains and capital losses for all assets shall
5be netted before application of the percentage.
AB75-ASA1, s. 1543f 6Section 1543f. 71.05 (6) (b) 37. (intro.) of the statutes is amended to read:
AB75-ASA1,774,117 71.05 (6) (b) 37. (intro.) For taxable years beginning after December 31, 2007,
8and before January 1, 2009 2011, an amount paid by an individual, other than a
9person to whom subd. 19. applies, who has no employer and no self-employment
10income, for medical care insurance for the individual, his or her spouse, and the
11individual's dependents, calculated as follows:
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