SB27-SSA1,758,117
71.07
(5h) (c) 4. No claim may be allowed under this subsection unless the
8department of commerce
or the department of tourism certifies, in writing, that the
9credits claimed under this subsection are for expenses related to establishing or
10operating a film production company in this state and the claimant submits a copy
11of the certification with the claimant's return.
SB27-SSA1,758,1513
71.07
(5i) (c) 1. The maximum amount of the credits that may be claimed under
14this subsection and ss. 71.28 (5i) and 71.47 (5i) in a taxable year is $10,000,000, as
15allocated under s.
73.15 or s. 560.204
, 2009 stats.
SB27-SSA1,758,2117
71.07
(5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
18any other fuel derived from a renewable resource that meets all of the applicable
19requirements of the American Society for Testing and Materials for that fuel and that
20the department of commerce
or the department of safety and professional services 21designates by rule as a diesel replacement renewable fuel.
SB27-SSA1,759,223
71.07
(5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
24any other fuel derived from a renewable resource that meets all of the applicable
25requirements of the American Society for Testing and Materials for that fuel and that
1the department of commerce
or the department of safety and professional services 2designates by rule as a gasoline replacement renewable fuel.
SB27-SSA1,759,94
71.07
(5j) (c) 3. The department of commerce
or the department of safety and
5professional services shall establish standards to adequately prevent, in the
6distribution of conventional fuel to an end user, the inadvertent distribution of fuel
7containing a higher percentage of renewable fuel than the maximum percentage
8established by the federal environmental protection agency for use in
9conventionally-fueled engines.
SB27-SSA1,759,1211
71.07
(5n) Qualified production activities credit. (a)
Definitions. In this
12subsection:2
SB27-SSA1,759,1313
1. "Claimant" means a person who files a claim under this subsection.
SB27-SSA1,759,1714
2. "Eligible qualified production activities income" means qualified production
15activities income that derives from property located in this state that is assessed as
16manufacturing property under s. 70.995 or as agricultural property under s. 70.32
17(2) (a) 4.
SB27-SSA1,759,1918
3. "Qualified production activities income" means qualified production
19activities income as defined in
26 USC 199 (c).
SB27-SSA1,759,2320
(b)
Filing claims. Subject to the limitations provided in this subsection, a
21claimant may claim as a credit against the tax imposed under s. 71.02, up to the
22amount of the tax, an amount equal to one of the following percentages of the
23claimant's eligible qualified production activities income in the taxable year:
SB27-SSA1,759,2524
1. For taxable years beginning after December 31, 2012, and before January
251, 2014, 1.875 percent.
SB27-SSA1,760,2
12. For taxable years beginning after December 31, 2013, and before January
21, 2015, 3.75 percent.
SB27-SSA1,760,43
3. For taxable years beginning after December 31, 2014, and before January
41, 2016, 5.526 percent.
SB27-SSA1,760,55
4. For taxable years beginning after December 31, 2015, 7.5 percent.
SB27-SSA1,760,136
(c)
Limitations. Partnerships, limited liability companies, and tax-option
7corporations may not claim the credit under this subsection, but the eligibility for,
8and the amount of, the credit are based on their share of the income described under
9par. (b). A partnership, limited liability company, or tax-option corporation shall
10compute the amount of credit that each of its partners, members, or shareholders
11may claim and shall provide that information to each of them. Partners, members
12of limited liability companies, and shareholders of tax-option corporations may
13claim the credit in proportion to their ownership interests.
SB27-SSA1,760,1514
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
15s. 71.28 (4), applies to the credit under this subsection.
SB27-SSA1, s. 1077
16Section
1077. 71.07 (9e) (af) (intro.) of the statutes is amended to read:
SB27-SSA1,760,2117
71.07
(9e) (af) (intro.) For taxable years beginning after December 31, 1995,
18and before January 1, 2011, any natural person may credit against the tax imposed
19under s. 71.02 an amount equal to one of the following percentages of the federal
20basic earned income credit for which the person is eligible for the taxable year under
21section
32 (b) (1) (A) to (C) of the
internal revenue code Internal Revenue Code:
SB27-SSA1,761,223
71.07
(9e) (aj) For taxable years beginning after December 31, 2010, an
24individual may credit against the tax imposed under s. 71.02 an amount equal to one
25of the following percentages of the federal basic earned income credit for which the
1person is eligible for the taxable year under section
32 (b) (1) (A) to (C) of the Internal
2Revenue Code:
SB27-SSA1,761,43
1. If the person has one qualifying child who has the same principal place of
4abode as the person, 4 percent.
SB27-SSA1,761,65
2. If the person has 2 qualifying children who have the same principal place of
6abode as the person, 11 percent.
SB27-SSA1,761,87
3. If the person has 3 or more qualifying children who have the same principal
8place of abode as the person, 34 percent.
SB27-SSA1,761,1111
71.10
(4) (cr) Qualified production activities credit under s. 71.07 (5n).
SB27-SSA1,761,2213
71.10
(5f) (i)
Appropriations and payment. From the moneys received from
14designations for the breast cancer research program, an amount equal to the sum of
15administrative expenses, including data processing costs, certified under par. (h) 1.
16shall be deposited in the general fund and credited to the appropriation account
17under s. 20.566 (1) (hp), and, of the net amount remaining that is certified under par.
18(h) 3., an amount equal to 50 percent shall be credited to the appropriation account
19under s. 20.250 (2) (g) and an amount equal to 50 percent shall be
credited to the
20appropriation account under s. 20.285 (1) (gm) paid to the University of Wisconsin
21System for breast cancer research conducted by the University of Wisconsin Carbone
22Cancer Center.
SB27-SSA1,762,724
71.10
(5h) (i)
Appropriations, disbursement of funds to the fund and payment
. 25From the moneys received from designations for the prostate cancer research
1program, an amount equal to the sum of administrative expenses, including data
2processing costs, certified under par. (h) 1. shall be deposited in the general fund and
3credited to the appropriation account under s. 20.566 (1) (hp), and
, of the net amount
4remaining that is certified under par. (h) 3.
, an amount equal to 50 percent shall be
5credited to the appropriation
accounts account under
ss. s. 20.250 (2) (h) and
20.285
6(1) (gn) an amount equal to 50 percent shall be paid to the University of Wisconsin
7System, for the use specified under s. 255.054 (1).
SB27-SSA1,762,109
71.10
(5k) American Red Cross, Badger Chapter checkoff. (a)
Definitions. 10In this subsection:
SB27-SSA1,762,1111
1. "Badger Chapter" means the Badger Chapter of the American Red Cross.
SB27-SSA1,762,1212
2. "Department" means the department of revenue.
SB27-SSA1,762,1613
(b)
Voluntary payments. 1. `Designation on return.' Every individual filing an
14income tax return who has a tax liability or is entitled to a tax refund may designate
15on the return any amount of additional payment or any amount of a refund due that
16individual for the Badger Chapter.
SB27-SSA1,762,1917
2. `Designation added to tax owed.' If the individual owes any tax, the
18individual shall remit in full the tax due and the amount designated on the return
19for the Badger Chapter when the individual files a tax return.
SB27-SSA1,762,2320
3. `Designation deducted from refund.' Except as provided in par. (d), if the
21individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
22(3) and (3m), the department shall deduct the amount designated on the return for
23the Badger Chapter from the amount of the refund.
SB27-SSA1,763,3
1(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails
2to remit an amount equal to or in excess of the total of the actual tax due, after error
3corrections, and the amount designated on the return for the Badger Chapter:
SB27-SSA1,763,84
1. The department shall reduce the designation for the Badger Chapter to
5reflect the amount remitted in excess of the actual tax due, after error corrections,
6if the individual remitted an amount in excess of the actual tax due, after error
7corrections, but less than the total of the actual tax due, after error corrections, and
8the amount originally designated on the return for the Badger Chapter.
SB27-SSA1,763,109
2. The designation for the Badger Chapter is void if the individual remitted an
10amount equal to or less than the actual tax due, after error corrections.
SB27-SSA1,763,1611
(d)
Errors; insufficient refund. If an individual is owed a refund that does not
12equal or exceed the amount designated on the return for the Badger Chapter, after
13crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, the
14department shall reduce the designation for the Badger Chapter to reflect the actual
15amount of the refund that the individual is otherwise owed, after crediting under ss.
1671.75 (9) and 71.80 (3) and (3m) and after error corrections.
SB27-SSA1,763,1817
(e)
Conditions. If an individual places any conditions on a designation for the
18Badger Chapter, the designation is void.
SB27-SSA1,763,2119
(f)
Void designation. If a designation for the Badger Chapter is void, the
20department shall disregard the designation and determine amounts due, owed,
21refunded, and received without regard to the void designation.
SB27-SSA1,763,2322
(g)
Tax return. The secretary of revenue shall provide a place for the
23designations under this subsection on the individual income tax return.
SB27-SSA1,764,3
1(h)
Certification of amounts. Annually, on or before September 15, the
2secretary of revenue shall certify to the department of health services, the
3department of administration, and the state treasurer all of the following:
SB27-SSA1,764,64
1. The total amount of the administrative costs, including data processing
5costs, incurred by the department in administering this subsection during the
6previous fiscal year.
SB27-SSA1,764,87
2. The total amount received from all designations for the Badger Chapter
8made by taxpayers during the previous fiscal year.
SB27-SSA1,764,119
3. The net amount remaining after the administrative costs, including data
10processing costs, under subd. 1. are subtracted from the total received under subd.
112.
SB27-SSA1,764,1712
(i)
Appropriations. From the moneys received from designations for the Badger
13Chapter, an amount equal to the sum of administrative expenses, including data
14processing costs, certified under par. (h) 1. shall be deposited in the general fund and
15credited to the appropriation account under s. 20.566 (1) (hp), and the net amount
16remaining that is certified under par. (h) 3. shall be credited to the appropriation
17under s. 20.435 (1) (gd).
SB27-SSA1,764,2418
(j)
Amounts subject to refund. Amounts designated for the Badger Chapter
19under this subsection are not subject to refund to the taxpayer unless the taxpayer
20submits information to the satisfaction of the department, within 18 months after
21the date on which the taxes are due or the date on which the return is filed, whichever
22is later, that the amount designated is clearly in error. Any refund granted by the
23department under this paragraph shall be deducted from the moneys received under
24this subsection in the fiscal year for which the refund is certified.
SB27-SSA1,765,4
171.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
2(2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s),
3(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k),
(5n), (5r), (5rm), and (8r) and passed
4through to partners shall be added to the partnership's income.
SB27-SSA1,767,146
71.22
(4) (u) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2007, and before January 1, 2009, means the federal Internal Revenue
9Code as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L.
10102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
11sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
124, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
13431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
14202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
15(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
16of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
171328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
18of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
19(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
20P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
21110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and P.L.
110-172, and as
22amended by P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and 23section 15316 of P.L. 110-246, section 301 of division B and section 313 of division
24C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L.
25111-192, and as indirectly affected in the provisions applicable to this subchapter by
1P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
2812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
3100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
4102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
9105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
11section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
13107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
14108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
15108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
16(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
17422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
18109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
20109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
21sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
22(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
23209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
24sections 811 and 844 of P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and
25301 of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
1section 313 of division C of P.L. 110-343, P.L.
110-458
, section 1541 of division B of
2P.L. 111-5, and P.L. 111-192. The Internal Revenue Code applies for Wisconsin
3purposes at the same time as for federal purposes. Amendments to the federal
4Internal Revenue Code enacted after December 31, 2007, do not apply to this
5paragraph with respect to taxable years beginning after December 31, 2007, and
6before January 1, 2009, except that changes to the Internal Revenue Code made by
7P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316
8of P.L. 110-246, section 301 of division B and section 313 of division C of P.L. 110-343, 9P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, and changes
10that indirectly affect the provisions applicable to this subchapter made by
P.L.
11110-245, excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L.
12110-246, section 301 of division B and section 313 of division C of P.L. 110-343, P.L.
13110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, apply for
14Wisconsin purposes at the same time as for federal purposes.
SB27-SSA1,770,416
71.22
(4) (um) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
17(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
18December 31, 2008,
and before January 1, 2011, means the federal Internal Revenue
19Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
21sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
224, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
23431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
24202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
25(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
1910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
21326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
3301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
4(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513
5of P.L.
109-222,
section 844 of P.L. 109-280, P.L.
109-432, P.L.
110-28, P.L.
110-140,
6P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234,
7sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246,
except section 15316 of P.L.
8110-246, P.L.
110-289,
except section 3093 of P.L. 110-289, P.L.
110-317,
and P.L.
9110-343,
except section 301 of division B and section 313 of division C of P.L. 110-343, 10and
P.L. 110-351, as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531,
11and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section
121601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and
13P.L. 111-325, and as indirectly affected in the provisions applicable to this
14subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
15(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
16(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
17101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
18102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1913174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
20104-7, 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, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
13110-245,
and section 15316 of P.L. 110-246, section 3093 of P.L. 110-289, section 301
14of division B and section 313 of division C of P.L. 110-343, P.L. 110-351, P.L.
110-458,
15sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
16111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section
17215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325. The Internal
18Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 2008, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 2008
, and before January 1, 2011, except that changes
22to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522,
231531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192,
24section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240,
25and P.L. 111-325, and changes that indirectly affect the provisions applicable to this
1subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
2division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
3111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,
4apply for Wisconsin purposes at the same time as for federal purposes.
SB27-SSA1,773,106
71.22
(4) (un) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2010, means the federal Internal Revenue Code as amended to
9December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
111202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
12106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
13107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
14108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
15108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
16108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
171329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
18109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
19(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
20P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
21division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
228215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
23of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
24P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
254, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
13082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
2208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
3P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
4division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
51322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152,
6except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203,
7P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except
8sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as
9indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
10100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
11(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
12101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
18105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
20107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
21101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
22107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
23108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
24108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
25108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
1847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
2109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
31329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
4109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
5sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
6(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
7503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
8412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
9sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
10excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
11and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
12110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
13110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
14excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
15and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
16sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
17111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
181322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407
19of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of
20P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
21111-325. The Internal Revenue Code applies for Wisconsin purposes at the same
22time as for federal purposes, except that changes made by section 209 of P.L.
23109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and
24section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236
25of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
1110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
2sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
3110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
4110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and
5211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
6111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
7111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning
8before January 1, 2011. Amendments to the federal Internal Revenue Code enacted
9after December 31, 2010, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 2010.
SB27-SSA1,775,1912
71.22
(4m) (s) For taxable years that begin after December 31, 2007, and
13before January 1, 2009, "Internal Revenue Code," for corporations that are subject
14to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
15Internal Revenue Code as amended to December 31, 2007, excluding sections 103,
16104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
17(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
19P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
20sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
21308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
22422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
231323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
24P.L.
109-59, section 301 of P.L.
109-73, 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, sections 101,
1207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
2109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and
3P.L.
110-172, and as amended by P.L.
110-245, excluding sections 110, 113, and 301
4of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
5section 313 of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of
6P.L. 111-5, and P.L. 111-192, and as indirectly affected in the provisions applicable
7to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
8101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
9103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
10sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
11103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
121123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
13104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
14106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
16107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
17of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
18excluding sections 106, 201, and 202 of P.L.
108-27, 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, 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.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
24109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
25section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
1relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
2109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
3109-222, P.L.
109-227,and P.L.
109-280, excluding sections 811 and 844 of P.L.
4109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and 5section 15316 of P.L. 110-246, section 301 of division B and section 313 of division
6C of P.L. 110-343, P.L.
110-458, section 1541 of division B of P.L. 111-5, and P.L.
7111-192. The Internal Revenue Code applies for Wisconsin purposes at the same
8time as for federal purposes. Amendments to the Internal Revenue Code enacted
9after December 31, 2007, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 2007, and before January 1, 2009, except that changes
11to the Internal Revenue Code made by P.L.
110-245, excluding sections 110, 113, and
12301 of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
13section 313 of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of
14P.L. 111-5, and P.L. 111-192, and changes that indirectly affect the provisions
15applicable to this subchapter made by P.L.
110-245, excluding sections 110, 113, and
16301 of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of division B and
17section 313 of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of
18P.L. 111-5, and P.L. 111-192, apply for Wisconsin purposes at the same time as for
19federal purposes.
SB27-SSA1,778,821
71.22
(4m) (sm) For taxable years that begin after December 31, 2008,
and
22before January 1, 2011, "Internal Revenue Code," for corporations that are subject
23to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
24Internal Revenue Code as amended to December 31, 2008, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
3P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
4sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
5308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336,
6337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
71310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
811146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
9to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
10207, 209, 503, and 513 of P.L.
109-222,
section 844 of P.L. 109-280, P.L.
109-432, P.L.
11110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
12110-185, P.L.
110-234, sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246,
13except section 15316 of P.L. 110-246, P.L.
110-289,
except section 3093 of P.L.
14110-289, P.L.
110-317,
and P.L.
110-343,
except section 301 of division B and section
15313 of division C of P.L. 110-343, and
P.L. 110-351, as amended by sections 1261,
161262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301
17of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L.
18111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and as indirectly affected
19in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
20100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
21102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
22102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
24104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
25104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
1105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
3section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
4excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
5107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
6108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
7108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
8(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,
9337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, 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.
109-59, excluding section 11146 of P.L.
12109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
13sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
14(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
15209, 503, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280,
excluding section
16844 of P.L. 109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
17110-245,
and section 15316 of P.L. 110-246, section 3093 of P.L. 110-289, section 301
18of division B and section 313 of division C of P.L. 110-343, P.L. 110-351, P.L.
110-458,
19sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
20111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section
21215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325. The Internal
22Revenue Code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the Internal Revenue Code enacted after December 31,
242008, do not apply to this paragraph with respect to taxable years beginning after
25December 31, 2008
, and before January 1, 2011, except that changes to the Internal
1Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541
2of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of
3P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L.
4111-325, and changes that indirectly affect the provisions applicable to this
5subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
6division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
7111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,
8apply for Wisconsin purposes at the same time as for federal purposes.
SB27-SSA1,781,1310
71.22
(4m) (sn) For taxable years that begin after December 31, 2010,
11"Internal Revenue Code," for corporations that are subject to a tax on unrelated
12business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
13amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227,
14sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
165 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
17P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
18P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
19P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
20of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
211328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
22of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
23(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
24109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
25of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
1sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
23, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
3110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
4except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
53071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
6except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
7division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
81522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
9111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
10P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
11section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
12111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
13111-240, and P.L.
111-312, and as indirectly affected in the provisions applicable to
14this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
16103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
18103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
24of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
25excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
1excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
2excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
3excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
4P.L.
108-357, P.L.
108-375, P.L.
108-476, 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.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
7section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
8relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
9109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222,
10P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
11of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232,
128234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3,
13and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
14of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4,
1515312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding
16sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e)
17of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
18of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401,
191402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
20111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021,
219022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
22111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
232014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-325. The Internal
24Revenue Code applies for Wisconsin purposes at the same time as for federal
25purposes, except that changes made by section 209 of P.L.
109-222, sections 117, 406,
1409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
2109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
3110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding
4sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
5110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031,
63032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317,
7excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division B and
8section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532,
9and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section 2043
10of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011.
11Amendments to the Internal Revenue Code enacted after December 31, 2010, do not
12apply to this paragraph with respect to taxable years beginning after
13December 31, 2010.
SB27-SSA1,781,1815
71.255
(2m) (d) The department
shall
may not disregard the tax effect of an
16election under this subsection, or disallow the election, with respect to any controlled
17group member or members for any year of the election period
, if the department
18determines that the election has the effect of tax avoidance.
SB27-SSA1,782,320
71.255
(6) (a) Except as provided in pars. (b)
, (bm), and (c) no tax credit,
21Wisconsin net business loss carry-forward, or other post-apportionment deduction
22earned by one member of the combined group, but not fully used by or allowed to that
23member, may be used in whole or in part by another member of the combined group
24or applied in whole or in part against the total income of the combined group. A
25member of a combined group may use a carry-forward of a credit, Wisconsin net
1business loss carry-forward, or other post-apportionment deduction otherwise
2allowable under s. 71.26 or 71.45, that was incurred by that same member in a
3taxable year beginning before January 1, 2009.
SB27-SSA1,782,95
71.255
(6) (bm) 1. In this paragraph, "pre-2009 net business loss
6carry-forward" means a corporation's total net Wisconsin business loss
7carry-forward computed under s. 71.26 (4) or 71.45 (4) as of the beginning of its first
8taxable year that begins after December 31, 2008, but not used by the corporation
9in any taxable year beginning before January 1, 2012.
SB27-SSA1,782,2510
2. Starting with the first taxable year beginning after December 31, 2011, and
11for each of the 19 subsequent taxable years, and subject to the limitations provided
12under s. 71.26 (3) (n), for each taxable year that a corporation that is a member of a
13combined group has pre-2009 net business loss carry-forward, the corporation may,
14after using the pre-2009 net business loss carry-forward to offset its own income for
15the taxable year, and after using shareable losses to offset its own income for the
16taxable year, as provided under par. (b) 1., use up to 5 percent of the remaining
17pre-2009 net business loss carry-forward, until used or expired, to offset the
18Wisconsin income of all other members of the combined group on a proportionate
19basis, to the extent such income is attributable to the unitary business. If the full
205 percent of such pre-2009 net business loss carry-forward cannot be fully used to
21offset the Wisconsin income of all other members of the combined group, the
22remainder may be added to the portion that may offset the Wisconsin income of all
23other members of the combined group in a subsequent year, until it is completely
24used or expired, except that unused pre-2009 net business loss carry-forwards may
25not be used in any taxable year that begins after December 31, 2031.
SB27-SSA1,783,4
13. Unless otherwise provided by the department by rule, if the corporation may
2no longer be included in the combined group, as determined under this section, the
3corporation's pre-2009 net business loss carry-forward shall be available only to
4that corporation.
SB27-SSA1,783,55
4. The department shall promulgate rules to administer this paragraph.
SB27-SSA1,783,117
71.26
(1) (b)
Political units. Income received by the United States, the state
8and all counties, cities, villages, towns, school districts, technical college districts,
9joint local water authorities created under s. 66.0823,
transit authorities created
10under s. 59.58 (7) or 66.1039, long-term care districts under s. 46.2895 or other
11political units of this state.
SB27-SSA1,783,1614
71.26
(1m) (m) Those issued by the Wisconsin Housing and Economic
15Development Authority to provide loans to a public affairs network under s. 234.75
16(4).
SB27-SSA1,783,2519
71.26
(2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
20(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),
21(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k),
(5n), (5r), (5rm), (8r), and
22(9s) and not passed through by a partnership, limited liability company, or
23tax-option corporation that has added that amount to the partnership's, limited
24liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k)
25(g).
SB27-SSA1,790,42
71.26
(2) (b) 21. For taxable years that begin after December 31, 2007, and
3before January 1, 2009, for a corporation, conduit, or common law trust which
4qualifies as a regulated investment company, real estate mortgage investment
5conduit, real estate investment trust, or financial asset securitization investment
6trust under the Internal Revenue Code as amended to December 31, 2007, excluding
7sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
813174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
91605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
10of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
11P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
12sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242,
13244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308,
141309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
15section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
16it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
17sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
18109-280, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
19110-166, and P.L.
110-172, and as amended by P.L.
110-245, excluding sections 110,
20113, and 301 of P.L.
110-245,
and section 15316 of P.L. 110-246, section 301 of
21division B and section 313 of division C of P.L. 110-343, P.L.
110-458,
section 1541
22of division B of P.L. 111-5, and P.L. 111-192, and as indirectly affected in the
23provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
24P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
25excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
1103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
3excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
4104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
5105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
7107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
8101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
9107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
10108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
11108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
12108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
13909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
14excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
15and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
16109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
17105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
18P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
19and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844
20of P.L.
109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
21and section 15316 of P.L. 110-246, section 301 of division B and section 313 of division
22C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L.
23111-192, "net income" means the federal regulated investment company taxable
24income, federal real estate mortgage investment conduit taxable income, federal real
25estate investment trust or financial asset securitization investment trust taxable
1income of the corporation, conduit, or trust as determined under the Internal
2Revenue Code as amended to December 31, 2007, excluding sections 103, 104, and
3110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
4103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
5sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
6106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
7106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
8401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
9909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
101325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59,
11section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
12402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512,
13and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
14110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and P.L.
110-172,
15and as amended by P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
16110-245,
and section 15316 of P.L. 110-246, section 301 of division B and section 313
17of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of P.L. 111-5,
18and P.L. 111-192, and as indirectly affected in the provisions applicable to this
19subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
20P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
21and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
23103-337, P.L.
103-465, P.L.
104-7, 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, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
16P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316
17of P.L. 110-246, section 301 of division B and section 313 of division C of P.L. 110-343, 18P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, except that
19property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated
20for taxable years 1983 to 1986 under the Internal Revenue Code as amended to
21December 31, 1980, shall continue to be depreciated under the Internal Revenue
22Code as amended to December 31, 1980, and except that the appropriate amount
23shall be added or subtracted to reflect differences between the depreciation or
24adjusted basis for federal income tax purposes and the depreciation or adjusted basis
25under this chapter of any property disposed of during the taxable year. The Internal
1Revenue Code as amended to December 31, 2007, excluding sections 103, 104, and
2110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
3103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
4sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
5106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
6106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
7401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
8909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
91325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59,
10section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
11402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512,
12and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
13110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and P.L.
110-172,
14and as amended by P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
15110-245,
and section 15316 of P.L. 110-246, section 301 of division B and section 313
16of division C of P.L. 110-343, P.L.
110-458,
section 1541 of division B of P.L. 111-5,
17and P.L. 111-192, and as indirectly affected in the provisions applicable to this
18subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
19P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
20and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
22103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
23(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
24105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
25106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
1P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
2107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
3107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
4excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
5excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
6excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
7excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
8108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
91305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
10109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
11section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
12relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
13109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
14109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
15P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316
16of P.L. 110-246, section 301 of division B and section 313 of division C of P.L. 110-343, 17P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19Internal Revenue Code enacted after December 31, 2007, do not apply to this
20subdivision with respect to taxable years that begin after December 31, 2007, and
21before January 1, 2009, except that changes to the Internal Revenue Code made by
22P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316
23of P.L. 110-246, section 301 of division B and section 313 of division C of P.L. 110-343, 24P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, and changes
25that indirectly affect the provisions applicable to this subchapter made by P.L.
1110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316 of
2P.L. 110-246, section 301 of division B and section 313 of division C of P.L. 110-343, 3P.L.
110-458,
section 1541 of division B of P.L. 111-5, and P.L. 111-192, apply for
4Wisconsin purposes at the same time as for federal purposes.
SB27-SSA1,797,26
71.26
(2) (b) 22. For taxable years that begin after December 31, 2008,
and
7before January 1, 2011, for a corporation, conduit, or common law trust which
8qualifies as a regulated investment company, real estate mortgage investment
9conduit, real estate investment trust, or financial asset securitization investment
10trust under the Internal Revenue Code as amended to December 31, 2008, excluding
11sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1213174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
131605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
14of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
15P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
16sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211,
17242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305,
181308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
19section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
20it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
21sections 101, 207, 209, 503, and 513 of P.L.
109-222,
section 844 of P.L. 109-280, P.L.
22109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
23110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of P.L.
110-245, P.L.
24110-246,
except section 15316 of P.L. 110-246, P.L.
110-289,
except section 3093 of
25P.L. 110-289, P.L.
110-317,
and P.L.
110-343,
except section 301 of division B and
1section 313 of division C of P.L. 110-343, and
P.L. 110-351, as amended by sections
21261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section
3301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L.
4111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and as indirectly affected
5in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
6100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
7102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
8102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
913203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
10104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
13excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
15excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
16107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
17108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
18108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
19(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,
20337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7,
21P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
221329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
23109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
24sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
25(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
1209, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
excluding section 844
2of P.L. 109-280, P.L.
110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
3and section 15316 of P.L. 110-246, section 3093 of P.L. 110-289, section 301 of
4division B and section 313 of division C of P.L. 110-343, P.L. 110-351, P.L.
110-458,
5sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
6111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section
7215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, "net income"
8means the federal regulated investment company taxable income, federal real estate
9mortgage investment conduit taxable income, federal real estate investment trust
10or financial asset securitization investment trust taxable income of the corporation,
11conduit, or trust as determined under the Internal Revenue Code as amended to
12December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
141202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
15106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
16107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
17108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
18108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
19108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
201329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
21109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
22(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
23109-222,
section 844 of P.L. 109-280, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
24110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234,
25sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246,
except section 15316 of P.L.
1110-246, P.L.
110-289,
except section 3093 of P.L. 110-289, P.L.
110-317,
and P.L.
2110-343,
except section 301 of division B and section 313 of division C of P.L. 110-343, 3and
P.L. 110-351, as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531,
4and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section
51601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and
6P.L. 111-325, and as indirectly affected in the provisions applicable to this
7subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
8P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
9and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
11103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
12(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
13105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
14106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
15P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
16107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
17107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
18excluding sections 106, 201, and 202 of P.L.
108-27, 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, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
21excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
22P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
24109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
25section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
1relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
2109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
3109-222, P.L.
109-227, P.L.
109-280,
excluding section 844 of P.L. 109-280, P.L.
4110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316 of
5P.L. 110-246, section 3093 of P.L. 110-289, section 301 of division B and section 313
6of division C of P.L. 110-343, P.L. 110-351, P.L.
110-458,
sections 1261, 1262, 1401,
71402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.
8111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,
9section 2112 of P.L. 111-240, and P.L. 111-325, except that property that, under s.
1071.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983
11to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall
12continue to be depreciated under the Internal Revenue Code as amended to
13December 31, 1980, and except that the appropriate amount shall be added or
14subtracted to reflect differences between the depreciation or adjusted basis for
15federal income tax purposes and the depreciation or adjusted basis under this
16chapter of any property disposed of during the taxable year. The Internal Revenue
17Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
18102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
19sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
204, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
21431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
22202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
23(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
24910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
251326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
1301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
2(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513
3of P.L.
109-222,
section 844 of P.L. 109-280, P.L.
109-432, P.L.
110-28, P.L.
110-140,
4P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234,
5sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246,
except section 15316 of P.L.
6110-246, P.L.
110-289,
except section 3093 of P.L. 110-289, P.L.
110-317,
and P.L.
7110-343,
except section 301 of division B and section 313 of division C of P.L. 110-343,
8and
P.L. 110-351, as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531,
9and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section
101601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and
11P.L. 111-325, and as indirectly affected in the provisions applicable to this
12subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
13P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
14and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
16103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
17(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
18105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
19106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
20P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
21107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
22107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
23excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
24excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
25excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
1excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
2P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
31305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
4109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
5section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
6relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
7109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
8109-222, P.L.
109-227, P.L.
109-280,
excluding section 844 of P.L. 109-280, P.L.
9110-245, excluding sections 110, 113, and 301 of P.L.
110-245,
and section 15316 of
10P.L. 110-246, section 3093 of P.L. 110-289, section 301 of division B and section 313
11of division C of P.L. 110-343, P.L. 110-351, P.L.
110-458,
sections 1261, 1262, 1401,
121402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.
13111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,
14section 2112 of P.L. 111-240, and P.L. 111-325, applies for Wisconsin purposes at the
15same time as for federal purposes. Amendments to the Internal Revenue Code
16enacted after December 31, 2008, do not apply to this subdivision with respect to
17taxable years that begin after December 31, 2008
, and before January 1, 2011,
18except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401,
191402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.
20111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,
21section 2112 of P.L. 111-240, and P.L. 111-325, and changes that indirectly affect the
22provisions applicable to this subchapter made by sections 1261, 1262, 1401, 1402,
231521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147,
24P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112
1of P.L. 111-240, and P.L. 111-325, apply for Wisconsin purposes at the same time as
2for federal purposes.