SB21-SSA1,2340
18Section
2340. 71.30 (3) (eb) of the statutes is repealed.
SB21-SSA1,2341
19Section
2341. 71.30 (3) (ec) of the statutes is repealed.
SB21-SSA1,2342
20Section
2342. 71.30 (3) (eg) of the statutes is repealed.
SB21-SSA1,2343
21Section
2343. 71.30 (3) (eh) of the statutes is repealed.
SB21-SSA1,2344
22Section
2344. 71.30 (3) (ej) of the statutes is repealed.
SB21-SSA1,2345
23Section
2345. 71.30 (3) (ek) of the statutes is repealed.
SB21-SSA1,2346
24Section
2346. 71.30 (3) (f) of the statutes is amended to read:
SB21-SSA1,747,10
171.30
(3) (f) The total of farmland preservation credit under subch. IX,
2farmland tax relief credit under s. 71.28 (2m), dairy manufacturing facility
3investment credit under s. 71.28 (3p), jobs credit under s. 71.28 (3q), meat processing
4facility investment credit under s. 71.28 (3r), woody biomass harvesting and
5processing credit under s. 71.28 (3rm), food processing plant and food warehouse
6investment credit under s. 71.28 (3rn), enterprise zone jobs credit under s. 71.28
7(3w),
business development credit under s. 71.28 (3y), film production services credit
8under s. 71.28 (5f), film production company investment credit under s. 71.28 (5h),
9beginning farmer and farm asset owner tax credit under s. 71.28 (8r), and estimated
10tax payments under s. 71.29.
SB21-SSA1,2347
11Section
2347. 71.34 (1g) (a) of the statutes is repealed.
SB21-SSA1,2348
12Section
2348. 71.34 (1g) (g) of the statutes is amended to read:
SB21-SSA1,750,313
71.34
(1g) (g) "Internal Revenue Code" for tax-option corporations, for taxable
14years that begin after December 31, 2008, and before January 1, 2011, means the
15federal Internal Revenue Code as amended to December 31, 2008, excluding sections
16103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1713203 (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, 102, 201, 211, 242, 244, 336,
22337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
231310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
2411146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
25to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
1207, 209, 503, and 513 of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
2110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234,
3sections 110, 113, and 301 of P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
4110-246, P.L.
110-289, except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
5110-343, except section 301 of division B and section 313 of division C of P.L.
110-343,
6and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
7division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
8111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
9and P.L. 113-168, and as indirectly affected in the provisions applicable to this
10subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
11(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
12(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.
13101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
14102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
16104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
17(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
18105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
19106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
20excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
22107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
23202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
24108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
25401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211,
1242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476,
2P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
31326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
4of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
5excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
6(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
7101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245,
8excluding sections 110, 113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246,
9section 3093 of P.L.
110-289, section 301 of division B and section 313 of division C
10of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521,
111522, 1531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
12111-192, section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
13111-240,
and P.L.
111-325,
and P.L. 113-168, except that section 1366 (f) (relating
14to pass-through of items to shareholders) is modified by substituting the tax under
15s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code
16applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after December 31, 2008,
18do not apply to this paragraph with respect to taxable years beginning after
19December 31, 2008, and before January 1, 2011, except that changes to the Internal
20Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541
21of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of
22P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
23111-325,
and P.L. 113-168, and changes that indirectly affect the provisions
24applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522,
251531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192,
1section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
2and P.L.
111-325,
and P.L. 113-168, apply for Wisconsin purposes at the same time
3as for federal purposes.
SB21-SSA1,2349
4Section
2349. 71.34 (1g) (h) of the statutes is amended to read:
SB21-SSA1,753,165
71.34
(1g) (h) "Internal Revenue Code" for tax-option corporations, for taxable
6years that begin after December 31, 2010, and before January 1, 2013, means the
7federal Internal Revenue Code as amended to December 31, 2010, excluding sections
8103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
913203 (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, 102, 201, 211, 242, 244, 336,
14337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
151310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
1611146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
17to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
18207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410,
19412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
20P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
21110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b),
22(e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245,
23P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
24110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317,
25P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313
1and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401,
21402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
3111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,
4and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
5111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and
6217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113
7of P.L.
111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and
8by P.L. 113-168, and as indirectly affected in the provisions applicable to this
9subchapter by P.L.
99-514, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
10821 (b) (2), and 823 (c) (2) of P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding
11section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
12101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
13102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
14(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
15103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
161311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
17105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
18106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
19P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
20107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
21107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
22106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
23of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
24308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
25201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
1P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
21323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
3excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
4109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
51400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
6109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
7P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
8and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
98236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
10110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
11P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
1215316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
133082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
14116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
15110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
161531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
17section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and
1810909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
19111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and
202113 of P.L.
111-240, P.L.
111-325,
and section 902 of P.L.
112-240,
and P.L. 113-168, 21except that section 1366 (f) (relating to pass-through of items to shareholders) is
22modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
231375. The Internal Revenue Code applies for Wisconsin purposes at the same time
24as for federal purposes, except that changes made by section 209 of P.L.
109-222,
25sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403
1of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
2110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142,
3P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections
4110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246,
5sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
6110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division
7B and section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531,
8532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section
92043 of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011.
10Amendments to the federal Internal Revenue Code enacted after December 31, 2010,
11do not apply to this paragraph with respect to taxable years beginning after
12December 31, 2010, and before January 1, 2013, except that changes to the Internal
13Revenue Code made by section 902 of P.L.
112-240 and by P.L. 113-168, and changes
14that indirectly affect the provisions applicable to this subchapter made by section
15902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same
16time as for federal purposes.
SB21-SSA1,2350
17Section
2350. 71.34 (1g) (i) of the statutes is amended to read:
SB21-SSA1,757,618
71.34
(1g) (i) "Internal Revenue Code" for tax-option corporations, for taxable
19years that begin after December 31, 2012,
and before January 1, 2014, means the
20federal Internal Revenue Code as amended to December 31, 2010, excluding sections
21103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (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,
24section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201,
25and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and
1403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909,
2and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
31325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59,
4section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
5402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513
6of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424,
7and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
8sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
93, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
10110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
11except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
123071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
13except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
14division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
151522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
16111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021,
179022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except sections
181403 and 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
19111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections
202014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-312, and as amended by
21section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242,
22and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L.
23113-168, and as indirectly affected in the provisions applicable to this subchapter by
24P.L.
99-514, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
25823 (c) (2) of P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding section 1008 (g) (5)
1of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
2P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
7105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
8excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
9107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
10107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
11107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
12106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
13of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
14308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
15201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
16P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
171323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
18excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
19109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
201400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
21109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
22P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
23and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
248236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
25110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
1P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
215316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
33082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
4116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
5110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
61531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
7section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,
89016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and
91407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217
10of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
11111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211,
1240241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
13and P.L. 113-168, except that section 1366 (f) (relating to pass-through of items to
14shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
15sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
16at the same time as for federal purposes, except that changes made by P.L.
106-573,
17sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, sections 1403
18and 1407 of P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and
19sections 40211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable
20years beginning before January 1, 2013. Amendments to the federal Internal
21Revenue Code enacted after December 31, 2010, do not apply to this paragraph with
22respect to taxable years beginning after December 31, 2010, except that changes to
23the Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
24112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes
25that indirectly affect the provisions applicable to this subchapter made by section
11858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242,
2and 100121 of P.L.
112-141, do not apply for taxable years beginning before January
31, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of
4P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions
5applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by
6P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2351
7Section
2351. 71.34 (1g) (j) of the statutes is created to read:
SB21-SSA1,757,118
71.34
(1g) (j) 1. For taxable years beginning after December 31, 2013, for tax
9option corporations, "Internal Revenue Code" means the federal Internal Revenue
10Code as amended to December 31, 2013, except as provided in subds. 2., 3., and 5. and
11subject to subd. 4.
SB21-SSA1,757,2412
2. For purposes of this paragraph, "Internal Revenue Code" does not include
13the following provisions of federal public laws for taxable years beginning after
14December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
15106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
16109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
17P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
18110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; sections
1915303 and 15351 of P.L.
110-246; section 302 of division A, section 401 of division B,
20and sections 312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections
211232, 1241, 1251, 1501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213,
22214, and 216 of P.L.
111-226; sections 2011 and 2122 of P.L.
111-240' sections 753,
23754, and 760 of P.L.
111-312; section 1106 of P.L.
112-95; and sections 104, 318, 322,
24323, 324, 326, 327, and 411 of P.L.
112-240.
SB21-SSA1,758,4
13. For purposes of this paragraph, "Internal Revenue Code" does not include
2amendments to the federal Internal Revenue Code enacted after December 31, 2013,
3except that "Internal Revenue Code" includes the provisions of the following federal
4public laws:
SB21-SSA1,758,88d. Section 302901 of P.L.
113-287.
SB21-SSA1,758,99e. Sections 171, 172, and 201 to 221 of P.L.
113-295.
SB21-SSA1,758,1010f. Sections 102, 105, and 207 of division B of P.L.
113-295.
SB21-SSA1,758,1311
4. For purposes of this paragraph, the provisions of federal public laws that
12directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
13apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,758,17145. For purposes of this paragraph, section
1366 (f) of the Internal Revenue Code
15(relating to pass-through of items to shareholders) is modified by substituting the
16tax under s. 71.35 for the taxes under sections
1374 and
1375 of the Internal Revenue
17Code.
SB21-SSA1,2352
18Section
2352. 71.34 (1k) (g) of the statutes is amended to read:
SB21-SSA1,758,2219
71.34
(1k) (g) An addition shall be made for credits computed by a tax-option
20corporation under s. 71.28
(1dd), (1de), (1di), (1dj), (1dL), (1dm),
(1ds), (1dx), (1dy),
21(3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w),
(3y), (4), (5), (5e), (5f), (5g),
22(5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and passed through to shareholders.
SB21-SSA1,2357
23Section
2357. 71.42 (2) (a) of the statutes is repealed.
SB21-SSA1,2358
24Section
2358. 71.42 (2) (g) of the statutes is amended to read:
SB21-SSA1,761,13
171.42
(2) (g) For taxable years that begin after December 31, 2008, and before
2January 1, 2011, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
5sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
64, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
7431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
8202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
9(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
10910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
111326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
12301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
13(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513
14of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142,
15P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of
16P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289,
17except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section
18301 of division B and section 313 of division C of P.L.
110-343, and as amended by
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,
and P.L. 113-168, 22and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
23P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding
24sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
25excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
1P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191,
3P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277,
4P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
5165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
6P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
7301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
8108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
9108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
10108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
11108-357, excluding sections 101, 102, 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.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73,
15excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201
16(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
17109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513
18of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245, excluding sections 110,
19113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246, section 3093 of P.L.
20110-289, section 301 of division B and section 313 of division C of P.L.
110-343, P.L.
21110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541
22of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of
23P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
24111-325,
and P.L. 113-168, except that "Internal Revenue Code" does not include
25section 847 of the federal Internal Revenue Code. The Internal Revenue Code
1applies for Wisconsin purposes at the same time as for federal purposes.
2Amendments to the federal Internal Revenue Code enacted after December 31, 2008,
3do not apply to this paragraph with respect to taxable years beginning after
4December 31, 2008, and before January 1, 2011, except that changes to the Internal
5Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541
6of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of
7P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
8111-325,
and P.L. 113-168, and changes that indirectly affect the provisions
9applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522,
101531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192,
11section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
12and P.L.
111-325,
and P.L. 113-168, apply for Wisconsin purposes at the same time
13as for federal purposes.
SB21-SSA1,2359
14Section
2359. 71.42 (2) (h) of the statutes is amended to read:
SB21-SSA1,764,2315
71.42
(2) (h) For taxable years that begin after December 31, 2010, and before
16January 1, 2013, "Internal Revenue Code" means the federal Internal Revenue Code
17as amended to December 31, 2010, 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, 503, and 513 of P.L.
3109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
4of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
5sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
63, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
7110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
8except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
93071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
10except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
11division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
121522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
13111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
14P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
15section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
16111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
17111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L.
18113-168, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
19101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
20excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
21103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
22103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
23excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
24104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
25105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
1162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
2107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
3101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
4107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
5108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
6108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
7108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
8847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
9109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
101329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
11109-59, 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.
109-151, P.L.
109-222, excluding sections 101, 207,
14503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
15412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
16sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
17excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
18and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
19110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
20110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
21excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
22and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
23sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
24111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
251322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407
1of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of
2P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
3and section 902 of P.L.
112-240,
and P.L. 113-168, except that "Internal Revenue
4Code" does not include section 847 of the federal Internal Revenue Code. The
5Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
6purposes, except that changes made by section 209 of P.L.
109-222, sections 117, 406,
7409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
8109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
9110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding
10sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
11110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031,
123032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317,
13excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division B and
14section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532,
15and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section 2043
16of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011.
17Amendments to the federal Internal Revenue Code enacted after December 31, 2010,
18do not apply to this paragraph with respect to taxable years beginning after
19December 31, 2010, and before January 1, 2013, except that changes to the Internal
20Revenue Code made by section 902 of P.L.
112-240 and by P.L. 113-168, and changes
21that indirectly affect the provisions applicable to this subchapter made by section
22902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same
23time as for federal purposes.
SB21-SSA1,2360
24Section
2360. 71.42 (2) (i) of the statutes is amended to read:
SB21-SSA1,768,11
171.42
(2) (i) For taxable years that begin after December 31, 2012,
and before
2January 1, 2014, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
5sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
64, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
7107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
8108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
9108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
10108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
12109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
13(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
14P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
15division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
168215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
17of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
18P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
194, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
203082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
21208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
22P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
23division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
241322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
2510908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
1111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
2sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
32112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
4of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
5of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as
6indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
7101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
8103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
9sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
10103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
111123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
14P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
15107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
16101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
17107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
18108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
19108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
20108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
21847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
22109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
231329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
24109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
25sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
1(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
2503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
3412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
4sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
5excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
6and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
7110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
8110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
9excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
10and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
11sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
12111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
131322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
1410908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
15111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
162014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
17112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
18112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, except that
19"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
20Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
21as for federal purposes, except that changes made by P.L.
106-573, sections 9004,
229005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, sections 1403 and 1407 of
23P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections
2440211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable years
25beginning before January 1, 2013. Amendments to the federal Internal Revenue
1Code enacted after December 31, 2010, do not apply to this paragraph with respect
2to taxable years beginning after December 31, 2010, except that changes to the
3Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
4112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes
5that indirectly affect the provisions applicable to this subchapter made by section
61858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242,
7and 100121 of P.L.
112-141, do not apply for taxable years beginning before January
81, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of
9P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions
10applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by
11P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2361
12Section
2361. 71.42 (2) (j) of the statutes is created to read:
SB21-SSA1,768,1513
71.42
(2) (j) 1. For taxable years beginning after December 31, 2013, "Internal
14Revenue Code" means the federal Internal Revenue Code as amended to December
1531, 2013, except as provided in subds. 2. to 4. and subject to subd. 5.
SB21-SSA1,769,316
2. For purposes of this paragraph, "Internal Revenue Code" does not include
17the following provisions of federal public laws for taxable years beginning after
18December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
19106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
20109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
21P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
22110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; sections
2315303 and 15351 of P.L.
110-246; section 302 of division A, section 401 of division B,
24and sections 312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections
251232, 1241, 1251, 1501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213,
1214, and 216 of P.L.
111-226; sections 2011 and 2122 of P.L.
111-240; sections 753,
2754, and 760 of P.L.
111-312; section 1106 of P.L.
112-95; and sections 104, 318, 322,
3323, 324, 326, 327, and 411 of P.L.
112-240.
SB21-SSA1,769,74
3. For purposes of this paragraph, "Internal Revenue Code" does not include
5amendments to the federal Internal Revenue Code enacted after December 31, 2013,
6except that "Internal Revenue Code" includes the provisions of the following federal
7public laws:
SB21-SSA1,769,1111d. Section 302901 of P.L.
113-287.
SB21-SSA1,769,1212e. Sections 171, 172, and 201 to 221 of P.L.
113-295.
SB21-SSA1,769,1313f. Sections 102, 105, and 207 of division B of P.L.
113-295.
SB21-SSA1,769,1514
4. For purposes of this paragraph, "Internal Revenue Code" does not include
15section 847 of the federal Internal Revenue Code.
SB21-SSA1,769,1816
5. For purposes of this paragraph, the provisions of federal public laws that
17directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
18apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2361m
19Section 2361m. 71.45 (1) (b) of the statutes is amended to read:
SB21-SSA1,769,2320
71.45
(1) (b) For taxable years beginning after December 31, 2006
and ending
21before January 1, 2016, the amount of any incentive payment received by an
22individual under s. 23.33 (5r)
, 2013 stats., in the taxable year to which the claim
23relates.
SB21-SSA1,2366d
24Section 2366d. 71.45 (1) (c) of the statutes is amended to read:
SB21-SSA1,770,20
171.45
(1) (c) An amount equal to the increase in the number of full-time
2equivalent employees employed by the taxpayer in this state during the taxable year,
3multiplied by $4,000 for a business with gross receipts of no greater than $5,000,000
4in the taxable year or $2,000 for a business with gross receipts greater than
5$5,000,000 in the taxable year. For purposes of this paragraph, the increase in the
6number of full-time equivalent employees employed by the taxpayer in this state
7during the taxable year is determined by subtracting from the number of full-time
8equivalent employees employed by the taxpayer in this state during the taxable year,
9as determined by computing the average employee count from the taxpayer's
10quarterly unemployment insurance reports or other information as required by the
11department for the taxable year, the number of full-time equivalent employees
12employed by the taxpayer in this state during the immediately preceding taxable
13year, as determined by computing the average employee count from the taxpayer's
14quarterly unemployment insurance reports or other information as required by the
15department for the immediately preceding taxable year. No person may claim a
16deduction under this paragraph if the person may claim a credit under this
17subchapter based on the person relocating the person's business from another state
18to this state and in an amount equal to the person's tax liability.
No person may claim
19a deduction under this paragraph for taxable years beginning after December 31,
202014. The department shall promulgate rules to administer this paragraph.
SB21-SSA1,2367
21Section
2367. 71.45 (2) (a) 10. of the statutes is amended to read:
SB21-SSA1,771,322
71.45
(2) (a) 10. By adding to federal taxable income the amount of credit
23computed under s. 71.47
(1dd) (1dm) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm),
24(3rn), (3w),
(3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and (9s) and
25not passed through by a partnership, limited liability company, or tax-option
1corporation that has added that amount to the partnership's, limited liability
2company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
3the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
SB21-SSA1,2368
4Section
2368. 71.45 (2) (a) 11. of the statutes is repealed.
SB21-SSA1,2370
5Section
2370. 71.47 (1dd) of the statutes is repealed.
SB21-SSA1,2371
6Section
2371. 71.47 (1de) of the statutes is repealed.
SB21-SSA1,2372
7Section
2372. 71.47 (1di) of the statutes is repealed.
SB21-SSA1,2373
8Section
2373. 71.47 (1dj) of the statutes is repealed.
SB21-SSA1,2374
9Section
2374. 71.47 (1dL) of the statutes is repealed.
SB21-SSA1,2384
10Section
2384. 71.47 (1ds) of the statutes is repealed.
SB21-SSA1,2386
11Section
2386. 71.47 (1dx) (a) 3. of the statutes is amended to read:
SB21-SSA1,771,1812
71.47
(1dx) (a) 3. "Environmental remediation" means removal or
13containment of environmental pollution, as defined in s. 299.01 (4), and restoration
14of soil or groundwater that is affected by environmental pollution, as defined in s.
15299.01 (4), in a brownfield if that removal, containment or restoration fulfills the
16requirement under sub. (1de) (a) 1.
, 2013 stats., and investigation unless the
17investigation determines that remediation is required and that remediation is not
18undertaken.
SB21-SSA1,2388
19Section
2388. 71.47 (1dx) (a) 5. of the statutes is amended to read:
SB21-SSA1,772,820
71.47
(1dx) (a) 5. "Member of a targeted group" means a person who resides
21in an area designated by the federal government as an economic revitalization area,
22a person who is employed in an unsubsidized job but meets the eligibility
23requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
24a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or
25in a trial employment match program job, as defined in s. 49.141 (1) (n), a person who
1is eligible for child care assistance under s. 49.155, a person who is a vocational
2rehabilitation referral, an economically disadvantaged youth, an economically
3disadvantaged veteran, a supplemental security income recipient, a general
4assistance recipient, an economically disadvantaged ex-convict, a qualified summer
5youth employee, as defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
629 USC 2801 (9), or a food stamp recipient, if the person has been certified in the
7manner under sub. (1dj) (am) 3.
, 2013 stats., by a designated local agency, as defined
8in sub. (1dj) (am) 2
., 2013 stats.
SB21-SSA1,2392b
9Section 2392b. 71.47 (1dx) (b) 4. of the statutes is amended to read:
SB21-SSA1,772,1610
71.47
(1dx) (b) 4. The amount determined by multiplying the amount
11determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the
12number of full-time jobs retained, as provided in the rules under s. 238.385 or s.
13560.785, 2009 stats.,
excluding jobs for which a credit has been claimed under sub.
14(1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.,
15and for which significant capital investment was made and by then subtracting the
16subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21-SSA1,2393b
17Section 2393b. 71.47 (1dx) (b) 5. of the statutes is amended to read:
SB21-SSA1,772,2318
71.47
(1dx) (b) 5. The amount determined by multiplying the amount
19determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
20of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
212009 stats.,
excluding jobs for which a credit has been claimed under sub. (1dj), in
22a development zone and not filled by a member of a targeted group and by then
23subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21-SSA1,2398
24Section
2398. 71.47 (1dx) (e) of the statutes is renumbered 71.47 (1dx) (e) 1.
25and amended to read:
SB21-SSA1,773,5
171.47
(1dx) (e) 1. Section 71.28 (4) (e) to (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection.
Subsection (1dj) (c), as it
3applies to the credit under sub. (1dj), applies to the credit under this subsection. 4Claimants shall include with their returns a copy of their certification for tax benefits
5and a copy of the department of commerce's verification of their expenses.
SB21-SSA1,2399
6Section
2399. 71.47 (1dx) (e) 2. of the statutes is created to read:
SB21-SSA1,773,157
71.47
(1dx) (e) 2. The credit under this subsection may not be claimed by
8partnerships, limited liability companies and tax-option corporations but the
9eligibility for, and the amount of, that credit shall be determined on the basis of their
10economic activity, not that of their shareholders, partners or members. The
11corporation, partnership or limited liability company shall compute the amount of
12credit that may be claimed by each of its shareholders, partners or members and
13shall provide that information to each of its shareholders, partners or members.
14That credit may be claimed by partners, members of limited liability companies and
15shareholders of tax-option corporations in proportion to their ownership interests.
SB21-SSA1,2432
16Section
2432. 71.47 (3y) of the statutes is created to read:
SB21-SSA1,773,1717
71.47
(3y) Business development credit. (a)
Definitions. In this subsection:
SB21-SSA1,773,1818
1. "Claimant" means a person certified to receive tax benefits under s. 238.308.
SB21-SSA1,773,1919
2. "Eligible employee" has the meaning given in s. 238.308 (1) (a).
SB21-SSA1,773,2220
(b)
Filing claims. Subject to the limitations provided in this subsection and s.
21238.308, for taxable years beginning after December 31, 2015, a claimant may claim
22as a credit against the tax imposed under s. 71.43 all of the following:
SB21-SSA1,773,2523
1. The amount of wages that the claimant paid to an eligible employee in the
24taxable year, not to exceed 10 percent of such wages, as determined by the Wisconsin
25Economic Development Corporation under s. 238.308.
SB21-SSA1,774,5
12. In addition to any amount claimed for an eligible employee under subd. 1.,
2the amount of wages that the claimant paid to the eligible employee in the taxable
3year, not to exceed 5 percent of such wages, if the eligible employee is employed in
4an economically distressed area, as determined by the Wisconsin Economic
5Development Corporation.
SB21-SSA1,774,86
3. The amount of training costs that the claimant incurred under s. 238.308 (4)
7(a) 3., not to exceed 50 percent of such costs, as determined by the Wisconsin
8Economic Development Corporation.
SB21-SSA1,774,129
4. The amount of the personal property investment, not to exceed 3 percent of
10such investment, and the amount of the real property investment, not to exceed 5
11percent of such investment, in a capital investment project that satisfies s. 238.308
12(4) (a) 4., as determined by the Wisconsin Economic Development Corporation.
SB21-SSA1,774,1913
5. An amount, as determined by the Wisconsin Economic Development
14Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages
15that the claimant paid to an eligible employee in the taxable year if the position in
16which the eligible employee was employed was created or retained in connection with
17the claimant's location or retention of the claimant's corporate headquarters in
18Wisconsin and the job duties associated with the eligible employee's position involve
19the performance of corporate headquarters functions.
SB21-SSA1,775,220
(c)
Limitations. 1. Partnerships, limited liability companies, and tax-option
21corporations may not claim the credit under this subsection, but the eligibility for,
22and the amount of, the credit are based on their payment of amounts under par. (b).
23A partnership, limited liability company, or tax-option corporation shall compute
24the amount of credit that each of its partners, members, or shareholders may claim
25and shall provide that information to each of them. Partners, members of limited
1liability companies, and shareholders of tax-option corporations may claim the
2credit in proportion to their ownership interests.
SB21-SSA1,775,53
2. No credit may be allowed under this subsection unless the claimant includes
4with the claimant's return a copy of the claimant's certification for tax benefits under
5s. 238.308.
SB21-SSA1,775,76
(d)
Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
7credit under s. 71.28 (4), applies to the credit under this subsection.
SB21-SSA1,775,128
2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
9due under s. 71.43, the amount of the claim not used to offset the tax due shall be
10certified by the department of revenue to the department of administration for
11payment by check, share draft, or other draft drawn from the appropriation account
12under s. 20.835 (2) (bg).
SB21-SSA1,2433
13Section
2433. 71.47 (4) (ad) 1. of the statutes is amended to read:
SB21-SSA1,776,414
71.47
(4) (ad) 1. Except as provided in subds. 2. and 3.,
for taxable years
15beginning before January 1, 2015, any corporation may credit against taxes
16otherwise due under this chapter an amount equal to 5 percent of the amount
17obtained by subtracting from the corporation's qualified research expenses, as
18defined in section
41 of the Internal Revenue Code, except that "qualified research
19expenses" includes only expenses incurred by the claimant, incurred for research
20conducted in this state for the taxable year, except that a taxpayer may elect the
21alternative computation under section
41 (c) (4) of the Internal Revenue Code and
22that election applies until the department permits its revocation, except as provided
23in par. (af), and except that "qualified research expenses" does not include
24compensation used in computing the credit under
subs. (1dj) and sub. (1dx), the
25corporation's base amount, as defined in section
41 (c) of the Internal Revenue Code,
1except that gross receipts used in calculating the base amount means gross receipts
2from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
31., 2., and 3., (dj), and (dk). Section
41 (h) of the Internal Revenue Code does not apply
4to the credit under this paragraph.
