SB21-SSA1,740,2115 b. For purposes of subd. 4. a. "qualified research expenses" means qualified
16research expenses as defined in section 41 of the Internal Revenue Code, except that
17"qualified research expenses" includes only expenses incurred by the claimant,
18incurred for research conducted in this state for the taxable year and does not include
19compensation used in computing the credit under sub. (1dx), the corporation's base
20amount. Section 41 (f) (1), (2), (5), and (6) and (h) of the Internal Revenue Code does
21not apply to the credit under this subdivision.
SB21-SSA1,2319e 22Section 2319e. 71.28 (4) (ad) 5. of the statutes is created to read:
SB21-SSA1,741,723 71.28 (4) (ad) 5. a. For taxable years beginning after December 31, 2014, a
24corporation may claim a credit against the tax imposed under s. 71.23, as allocated
25under par. (d), an amount equal to 11.5 percent of the amount by which the

1corporation's qualified research expenses for the taxable year exceed 50 percent of
2the average qualified research expenses for the 3 taxable years immediately
3preceding the taxable year for which the claimant claims the credit. If the
4corporation had no qualified research expenses in any of the 3 taxable years
5immediately preceding the taxable year for which the claimant claims the credit, the
6claimant may claim an amount equal to 5.75 percent of the corporation's qualified
7research expenses for the taxable year for which the claimant claims the credit.
SB21-SSA1,741,168 b. For purposes of subd. 5. a., "qualified research expenses" means qualified
9research expenses as defined in section 41 of the Internal Revenue Code, except that
10"qualified research expenses" includes only expenses incurred by the claimant for
11research related to designing internal combustion engines for vehicles, including
12expenses related to designing vehicles that are powered by such engines and
13improving production processes for such engines and vehicles, incurred for research
14conducted in this state for the taxable year and does not include compensation used
15in computing the credit under sub. (1dx). Section 41 (f) (1), (2), (5), and (6) and (h)
16of the Internal Revenue Code does not apply to the credit under this subdivision.
SB21-SSA1,2319f 17Section 2319f. 71.28 (4) (ad) 6. of the statutes is created to read:
SB21-SSA1,742,218 71.28 (4) (ad) 6. a. For taxable years beginning after December 31, 2014, a
19corporation may claim a credit against the tax imposed under s. 71.23, as allocated
20under par. (d), an amount equal to 11.5 percent of the amount by which the
21corporation's qualified research expenses for the taxable year exceed 50 percent of
22the average qualified research expenses for the 3 taxable years immediately
23preceding the taxable year for which the claimant claims the credit. If the
24corporation had no qualified research expenses in any of the 3 taxable years
25immediately preceding the taxable year for which the claimant claims the credit, the

1claimant may claim an amount equal to 5.75 percent of the corporation's qualified
2research expenses for the taxable year for which the claimant claims the credit.
SB21-SSA1,742,123 b. For purposes of subd. 6. a., "qualified research expenses" means qualified
4research expenses as defined in section 41 of the Internal Revenue Code, except that
5"qualified research expenses" includes only expenses incurred by the claimant for
6research related to the design and manufacturing of energy efficient lighting
7systems, building automation and control systems, or automotive batteries for use
8in hybrid-electric vehicles, that reduce the demand for natural gas or electricity or
9improve the efficiency of its use, incurred for research conducted in this state for the
10taxable year and does not include compensation used in computing the credit under
11sub. (1dx). Section 41 (f) (1), (2), (5), and (6) and (h) of the Internal Revenue Code does
12not apply to the credit under this subdivision.
SB21-SSA1,2319g 13Section 2319g. 71.28 (4) (af) of the statutes is amended to read:
SB21-SSA1,742,1814 71.28 (4) (af) Computation. If For taxable years beginning before January 1,
152015, if
in any taxable year a corporation claims a credit under par. (ad) 1., 2., or 3.,
16or any combination of those credits, the corporation may use a different computation
17method to calculate each of the credits and may choose to change the computation
18method once for each credit without the department's approval.
SB21-SSA1,2320b 19Section 2320b. 71.28 (4) (am) 1. of the statutes is amended to read:
SB21-SSA1,743,2020 71.28 (4) (am) 1. In addition to the credit under par. (ad), any corporation may
21credit against taxes otherwise due under this chapter an amount equal to 5 percent
22of the amount obtained by subtracting from the corporation's qualified research
23expenses, as defined in section 41 of the Internal Revenue Code, except that
24"qualified research expenses" include only expenses incurred by the claimant in a
25development zone under subch. II of ch. 238 or subch. VI of ch. 560, 2009 stats., except

1that a taxpayer may elect the alternative computation under section 41 (c) (4) of the
2Internal Revenue Code and that election applies until the department permits its
3revocation and except that "qualified research expenses" do does not include
4compensation used in computing the credit under sub. (1dj) nor research expenses
5incurred before the claimant is certified for tax benefits under s. 238.365 (3) or s.
6560.765 (3), 2009 stats., or the corporation's base amount, as defined in section 41 (c)
7of the Internal Revenue Code, in a development zone, except that gross receipts used
8in calculating the base amount means gross receipts from sales attributable to
9Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and
10(dk) and research expenses used in calculating the base amount include research
11expenses incurred before the claimant is certified for tax benefits under s. 238.365
12(3) or s. 560.765 (3), 2009 stats., in a development zone, if the claimant submits with
13the claimant's return a copy of the claimant's certification for tax benefits under s.
14238.365 (3) or s. 560.765 (3), 2009 stats., and a statement from the department of
15commerce or the Wisconsin Economic Development Corporation verifying the
16claimant's qualified research expenses for research conducted exclusively in a
17development zone. The rules under s. 73.03 (35) apply to the credit under this
18subdivision. The rules under sub. (1di) (f) and (g) as they apply to the credit under
19that subsection apply to claims under this subdivision.
Section 41 (h) of the Internal
20Revenue Code does not apply to the credit under this subdivision.
SB21-SSA1,2322 21Section 2322. 71.28 (4m) (a) of the statutes is amended to read:
SB21-SSA1,744,222 71.28 (4m) (a) Definition. In this subsection, "qualified research expenses"
23means qualified research expenses as defined in section 41 of the Internal Revenue
24Code, except that "qualified research expenses" includes only expenses incurred by
25the claimant for research conducted in this state for the taxable year and except that

1"qualified research expenses" do does not include compensation used in computing
2the credits credit under subs. (1dj) and sub. (1dx).
SB21-SSA1,2327b 3Section 2327b. 71.28 (5j) (a) 2d. of the statutes is amended to read:
SB21-SSA1,744,94 71.28 (5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
5any other fuel derived from a renewable resource that meets all of the applicable
6requirements of the American Society for Testing and Materials for that fuel and that
7the department of commerce or the department of safety and professional services
8agriculture, trade and consumer protection designates by rule as a diesel
9replacement renewable fuel.
SB21-SSA1,2328b 10Section 2328b. 71.28 (5j) (a) 2m. of the statutes is amended to read:
SB21-SSA1,744,1611 71.28 (5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
12any other fuel derived from a renewable resource that meets all of the applicable
13requirements of the American Society for Testing and Materials for that fuel and that
14the department of commerce or the department of safety and professional services
15agriculture, trade and consumer protection designates by rule as a gasoline
16replacement renewable fuel.
SB21-SSA1,2329b 17Section 2329b. 71.28 (5j) (c) 3. of the statutes is amended to read:
SB21-SSA1,744,2318 71.28 (5j) (c) 3. The department of commerce or the department of safety and
19professional services
agriculture, trade and consumer protection shall establish
20standards to adequately prevent, in the distribution of conventional fuel to an end
21user, the inadvertent distribution of fuel containing a higher percentage of
22renewable fuel than the maximum percentage established by the federal
23environmental protection agency for use in conventionally-fueled engines.
SB21-SSA1,2331 24Section 2331. 71.28 (5n) (a) 3. of the statutes is amended to read:
SB21-SSA1,745,5
171.28 (5n) (a) 3. "Direct costs" includes all of the claimant's ordinary and
2necessary expenses paid or incurred during the taxable year in carrying on the trade
3or business that are deductible as business expenses under section 162 of the
4Internal Revenue Code and identified as direct costs in the claimant's managerial or
5cost accounting records.
SB21-SSA1,2332 6Section 2332. 71.28 (5n) (a) 4. of the statutes is amended to read:
SB21-SSA1,745,117 71.28 (5n) (a) 4. "Indirect costs" includes all of the claimant's ordinary and
8necessary expenses paid or incurred during the taxable year in carrying on the trade
9or business that are deductible as business expenses under section 162 of the
10Internal Revenue Code, other than cost of goods sold and direct costs, and identified
11as indirect costs in the claimant's managerial or cost accounting records.
SB21-SSA1,2333 12Section 2333. 71.28 (5n) (a) 5. d. of the statutes is created to read:
SB21-SSA1,745,1713 71.28 (5n) (a) 5. d. For purposes of subd. 5. a., a claimant who the department
14approves to be classified as a manufacturer for purposes of s. 70.995, but who is not
15eligible to be listed on the department's manufacturing roll until January 1 of the
16following year, may claim the credit in the year in which the manufacturing
17classification is approved.
SB21-SSA1,2333d 18Section 2333d. 71.28 (5n) (b) 3. of the statutes is amended to read:
SB21-SSA1,745,2019 71.28 (5n) (b) 3. For taxable years beginning after December 31, 2014, and
20before January 1, 2016, 5.526 5.025 percent.
SB21-SSA1,2337d 21Section 2337d. 71.28 (6) (cn) of the statutes is created to read:
SB21-SSA1,745,2422 71.28 (6) (cn) For taxable years beginning after December 31, 2014, the
23Wisconsin Economic Development Corporation shall certify a person to claim a credit
24under par. (a) 3. if all of the following applies:
SB21-SSA1,746,2
11. The corporation previously certified the person to claim a credit under par.
2(a) 3. for any taxable year beginning before January 1, 2015.
SB21-SSA1,746,53 2. The proposed project for which the person wishes to claim a credit under this
4paragraph for any taxable year beginning after December 31, 2014, is located in the
5city of Green Bay.
SB21-SSA1,746,96 3. The proposed project described under subd. 2. is located on the same parcel
7as the project for which the person received certification under subd. 1. or on a parcel
8that is contiguous to the project for which the person received certification under
9subd. 1.
SB21-SSA1,746,1310 4. The corporation determines that the person is eligible to claim the credit
11under section 47 of the Internal Revenue Code for the qualified rehabilitation
12expenses incurred for the project for which the person received certification under
13subd. 1.
SB21-SSA1,2339d 14Section 2339d. 71.29 (7) (d) of the statutes is created to read:
SB21-SSA1,746,1715 71.29 (7) (d) The taxpayer has underpaid the taxpayer's estimated taxes due
16to the change in the percentage under s. 71.28 (5n) (b) 3. This paragraph applies only
17to taxable years beginning after December 31, 2014, and before January 1, 2016.
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).
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