AB100-engrossed,1061,1916 67.10 (5) (b) Any city having voted approved the issuance of bonds at a special
17referendum election held in accordance with s. 8.065 and having sold a portion
18thereof may negotiate, sell or otherwise dispose of the same in the manner provided
19by statute within 9 years of the date of the election voting the same.
AB100-engrossed, s. 2221g 20Section 2221g. 67.12 (12) (e) 5. of the statutes is amended to read:
AB100-engrossed,1063,521 67.12 (12) (e) 5. Within 10 days of the adoption by a technical college district
22board of a resolution under subd. 1. to issue a promissory note for a purpose under
23s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption
24as a class 1 notice, under ch. 985. The notice need not set forth the full contents of
25the resolution, but shall state the amount proposed to be borrowed, the method of

1borrowing, the purpose thereof, that the resolution was adopted under this
2subsection and the place where and the hours during which the resolution is
3available for public inspection. If the amount proposed to be borrowed is for building
4remodeling or improvement and does not exceed $500,000 or is for movable
5equipment, the district board need not submit the resolution to the electors for
6approval unless, within 30 days after the publication or posting, a petition
7conforming to the requirements of s. 8.40 is filed with the secretary of the district
8board requesting a referendum at a special election to be called for that purpose.
9Such petition shall be signed by electors from each county lying wholly or partially
10within the district. The number of electors from each county shall equal at least 1.5%
11of the population of the county as determined under s. 16.96 (2) (c). If a county lies
12in more than one district, the technical college system board shall apportion the
13county's population as determined under s. 16.96 (2) (c) to the districts involved and
14the petition shall be signed by electors equal to the appropriate percentage of the
15apportioned population. In lieu of a special election, the district board may specify
16that the referendum shall be held at the next succeeding spring primary or election
17or September primary or general election.
Any resolution to borrow amounts of
18money in excess of $500,000 for building remodeling or improvement shall be
19submitted to the electors of the district for approval. Any referendum under this
20subdivision shall be called at the next election authorized under s. 8.065 (2) or an
21election authorized under s. 8.065 (3) occurring not sooner than 45 days after filing
22of a petition or adoption of a resolution requiring the referendum
. If a referendum
23is held or required under this subdivision, no promissory note may be issued until
24the issuance is approved by a majority of the district electors voting at such
25referendum. The referendum shall be noticed, called and conducted under s. 67.05

1(6a) insofar as applicable, except that the notice of special election referendum and
2ballot need not embody a copy of the resolution and the question which shall appear
3on the ballot shall be "Shall .... (name of district) be authorized to borrow the sum of
4$.... for (state purpose) by issuing its general obligation promissory note (or notes)
5under section 67.12 (12) of the Wisconsin Statutes?".
AB100-engrossed, s. 2222 6Section 2222. 69.03 (5) of the statutes is amended to read:
AB100-engrossed,1063,157 69.03 (5) Under this subchapter, accept for registration, assign a date of
8acceptance and index and preserve original certificates of birth and death, original
9marriage documents and original divorce reports. Notwithstanding s. 69.24 (1) (e),
10the state registrar may transfer the paper original of a vital record to optical disc or
11electronic format in accordance with s. 16.61 (5) or to microfilm reproduction in
12accordance with s. 16.61 (6) and destroy the paper original of any vital record that
13is so converted. For the purposes of this subchapter, the electronic format version
14or microfilm reproduction version of the paper original of a vital record that has been
15transferred under this subsection shall serve as the original vital record.
AB100-engrossed, s. 2223 16Section 2223. 69.03 (15) of the statutes is amended to read:
AB100-engrossed,1063,2017 69.03 (15) Periodically provide to each county designee child support agency
18under s. 59.53 (5) a list of names and, notwithstanding s. 69.20 (2) (a), addresses of
19registrants who reside in that county for whom no father's name has been inserted
20on the registrant's birth certificate within 6 months of birth.
AB100-engrossed, s. 2224 21Section 2224. 69.14 (1) (cm) of the statutes is amended to read:
AB100-engrossed,1064,522 69.14 (1) (cm) For a birth which occurs en route to or at a hospital, the filing
23party shall give the mother a copy of the pamphlet under s. 69.03 (14). If the child's
24parents are not married at the time of the child's birth, the filing party shall give the
25mother a copy of the form prescribed by the state registrar under s. 69.15 (3) (b) 3.

1If the mother provides a completed form to the filing party while she is a patient in
2the hospital and within 5 days after the birth, the filing party shall send the form
3directly to the state registrar. From the appropriation under s. 20.445 (3) (mc), the
4department of workforce
development shall pay the filing party a financial incentive
5for correctly filing a form within 60 days after the child's birth.
AB100-engrossed, s. 2225 6Section 2225. 69.15 (3) (b) 3. of the statutes, as affected by 1997 Wisconsin Act
73
, is amended to read:
AB100-engrossed,1064,178 69.15 (3) (b) 3. Except as provided under par. (c), if the state registrar receives
9a statement acknowledging paternity on a form prescribed by the state registrar and
10signed by both parents, along with the fee under s. 69.22, the state registrar shall
11insert the name of the father under subd. 1. The state registrar shall mark the
12certificate to show that the form is on file. The form shall be available to the
13department of workforce development or its designee a county child support agency
14under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any
15other person with a direct and tangible interest in the record. The state registrar
16shall include on the form for the acknowledgment a notice of the information in ss.
17767.458 (1) (a) to (e) and 767.62.
AB100-engrossed, s. 2227r 18Section 2227r. 69.186 (1) (hm) of the statutes is created to read:
AB100-engrossed,1064,2119 69.186 (1) (hm) Whether the abortion was a chemically induced abortion, a
20surgical abortion or a surgical abortion following a failed or incomplete chemical
21abortion.
AB100-engrossed, s. 2230 22Section 2230. 69.20 (3) (b) 4. of the statutes is amended to read:
AB100-engrossed,1064,2523 69.20 (3) (b) 4. The information is from a birth certificate which indicates that
24the registrant has a congenital disability and is submitted to the department of
25education public instruction.
AB100-engrossed, s. 2230m
1Section 2230m. 69.30 (1) (d) of the statutes is created to read:
AB100-engrossed,1065,22 69.30 (1) (d) "Wisconsin works agency" has the meaning given in s. 49.001 (9).
AB100-engrossed, s. 2230p 3Section 2230p. 69.30 (2) of the statutes is amended to read:
AB100-engrossed,1065,94 69.30 (2) A financial institution, state agency, county department, Wisconsin
5works agency
or service office or an employe of a financial institution, state agency,
6county department, Wisconsin works agency or service office is not subject to s. 69.24
7(1) (a) for copying a certified copy of a vital record for use by the financial institution,
8state agency, county department, Wisconsin works agency or service office, including
9use under s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".
AB100-engrossed, s. 2233 10Section 2233. 70.01 of the statutes is amended to read:
AB100-engrossed,1065,21 1170.01 General property taxes; upon whom levied. Taxes shall be levied,
12under this chapter, upon all general property in this state except property that is
13exempt from taxation. Real estate taxes and personal property taxes are deemed to
14be levied when the tax roll in which they are included has been delivered to the local
15treasurer under s. 74.03. When so levied such taxes are a lien upon the property
16against which they are charged. That lien is superior to all other liens, except a lien
17under s. 292.31 (8) (i), 292.41 (6) (d) or 292.81, and is effective as of January 1 in the
18year when the taxes are levied. Liens of special assessments of benefits for local
19improvements shall be in force as provided by the charter or general laws applicable
20to the cities that make the special assessments. In this chapter, unless the context
21requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.
AB100-engrossed, s. 2233d 22Section 2233d. 70.11 (2m) of the statutes is created to read:
AB100-engrossed,1066,323 70.11 (2m) Property leased or subleased to school districts. All of the
24property that is owned or leased by a corporation, organization or association that
25is exempt from federal income taxation under section 501 (c) (3) of the Internal

1Revenue Code if all of that property is leased or subleased to a school district for no
2or nominal consideration for use by an educational institution that offers regular
3courses for 6 months in a year.
AB100-engrossed, s. 2233t 4Section 2233t. 70.11 (12) (title) and (a) of the statutes are amended to read:
AB100-engrossed,1066,105 70.11 (12) (title) Scouts and boys' clubs of America Certain charitable
6organizations
. (a) Property owned by units which are organized in this state of the
7following organizations: the Salvation Army, the Boy Scouts of America, the Boys'
8Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for
9them of property used for the purposes of those organizations, provided no pecuniary
10profit results to any individual owner or member.
AB100-engrossed, s. 2233v 11Section 2233v. 70.11 (39) of the statutes is created to read:
AB100-engrossed,1066,1712 70.11 (39) Computers. Computers and related property; including computer
13mainframes, minicomputers, personal computers, networked personal computers,
14central processing units, electronic peripheral equipment, terminals, monitors, disk
15files, tape drives, printers, basic operational programs, systems software, prewritten
16software and custom software but not including fax machines, copiers, telephone
17systems and equipment with embedded computerized components.
AB100-engrossed, s. 2234b 18Section 2234b. 70.113 (1) of the statutes is renumbered 70.113 (1) (intro.) and
19amended to read:
AB100-engrossed,1067,420 70.113 (1) (intro.) As soon after April 20 of each year as is feasible the
21department of natural resources shall pay to the city, village, or town treasurer the
22sum of 80 cents per acre as a grant out of the appropriation made by s. 20.370 (5) (da)
23and (dq) on
all of the following amounts from the following appropriations for each
24acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state
25parks under s. 27.01 and state public shooting, trapping or fishing grounds and

1reserves or refuges operated thereon, acquired at any time under s. 29.10, 1943
2stats., s. 23.09 (2) (d) or 29.571 (1) or from the appropriations made by s. 20.866 (2)
3(tp) by the department of natural resources or leased from the federal government
4by the department of natural resources.:
AB100-engrossed, s. 2234c 5Section 2234c. 70.113 (1) (a) and (b) of the statutes are created to read:
AB100-engrossed,1067,76 70.113 (1) (a) Eighty cents, to be paid from the appropriation under s. 20.370
7(5) (da) or (dq).
AB100-engrossed,1067,88 (b) Eight cents, to be paid from the appropriation under s. 20.370 (5) (dq).
AB100-engrossed, s. 2234m 9Section 2234m. 70.119 (3) (d) of the statutes is amended to read:
AB100-engrossed,1067,1810 70.119 (3) (d) "Municipal services" means police and fire protection, garbage
11and trash disposal and collection not paid for under sub. (1)
and, subject to approval
12by the committee, any other direct general government service provided by
13municipalities to state facilities and facilities of the University of Wisconsin
14Hospitals and Clinics Authority described in s. 70.11 (38). " Municipal services"
15includes garbage and trash disposal and collection services not paid for under sub.
16(1) provided to state facilities and the facilities of the University of Wisconsin
17Hospitals and Clinics Authority, if the municipality provides the same services to all
18commercial properties in the municipality.
AB100-engrossed, s. 2235 19Section 2235. 70.27 (5) of the statutes is amended to read:
AB100-engrossed,1068,2120 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey
21and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication
22to public or private use, according to the records of the register of deeds, and
23whatever evidence that may be available to show the intent of the buyer and seller,
24in the chronological order of their conveyance or dedication, and set temporary
25monuments to show the results of such survey which shall be made permanent upon

1recording of the plat as provided for in this section. The map shall be at a scale of
2not more than 100 feet per inch, unless waived in writing by the department of
3commerce administration under s. 236.20 (2) (L). The owners of record of lands in
4the plat shall be notified by certified letter mailed to their last-known address, in
5order that they shall have opportunity to examine the map, view the temporary
6monuments, and make known any disagreement with the boundaries as shown by
7the temporary monuments. It is the duty of the surveyor making the plat to reconcile
8any discrepancies that may be revealed, so that the plat as certified to the governing
9body is in conformity with the records of the register of deeds as nearly as is
10practicable. When boundary lines between adjacent parcels, as evidenced on the
11ground, are mutually agreed to in writing by the owners of record, such lines shall
12be the true boundaries for all purposes thereafter, even though they may vary from
13the metes and bounds descriptions previously of record. Such written agreements
14shall be recorded in the office of the register of deeds. On every assessor's plat, as
15certified to the governing body, shall appear the volume, page and document number
16of the metes and bounds description of each parcel, as recorded in the office of the
17register of deeds, which shall be identified with the number by which such parcel is
18designated on the plat, except that lots which have been conveyed or otherwise
19acquired but upon which no deed is recorded in the office of register of deeds may be
20shown on an assessor's plat and when so shown shall contain a full metes and bounds
21description.
AB100-engrossed, s. 2236 22Section 2236. 70.27 (8) of the statutes is amended to read:
AB100-engrossed,1069,2023 70.27 (8) Plat filed with governing body. Within 2 days after the assessor's
24plat is filed with the governing body, it shall be transmitted to the department of
25commerce administration by the clerk of the governing body which ordered the plat.

1The department of commerce administration shall review the plat within 30 days of
2its receipt. No such plat may be given final approval by the local governing body until
3the department of commerce administration has certified on the face of the original
4plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After
5the plat has been so certified the clerk shall promptly publish a class 3 notice thereof,
6under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the
7first publication. At any time within the 30-day period any person or public body
8having an interest in any lands affected by the plat may bring a suit to have the plat
9corrected. If no suit is brought within the 30-day period, the plat may be approved
10by the governing body, and filed for record. If a suit is brought, approval shall be
11withheld until the suit is decided. The plat shall then be revised in accordance with
12the decision if necessary, and, without rereferral to the department of commerce
13administration unless rereferral is ordered by the court. The plat may then be
14approved by the governing body and filed for record. When so filed the plat shall
15carry on its face the certificate of the clerk that all provisions of this section have been
16complied with. When recorded after approval by the governing body, the plat shall
17have the same effect for all purposes as if it were a land division plat made by the
18owners in full compliance with ch. 236. Before January 1 of each year, the register
19of deeds shall notify the town clerks of the recording of any assessors' plats made or
20amended during the preceding year, affecting lands in their towns.
AB100-engrossed, s. 2237 21Section 2237. 70.375 (2) (b) of the statutes is amended to read:
AB100-engrossed,1070,222 70.375 (2) (b) The secretary may promulgate any rules necessary to implement
23the tax under ss. 70.37 to 70.39 and 70.395 (1) (1e). In respect to mines not in
24operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and

1(15), 71.77, 71.78, 71.80 (6), 71.83 (1) (a) 1. and 2. and (b) 2. and (2) (a) 3. and (b) 1.
2and 71.85 (2) apply to the administration of this section.
AB100-engrossed, s. 2238 3Section 2238 . 70.375 (6) of the statutes is amended to read:
AB100-engrossed,1070,144 70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and
5thereafter, the
The dollar amounts in sub. (5) and s. 70.395 (1), (1m) and (2) (d) 1m.
6and 5. a. and (2) (dg) shall be changed to reflect the percentage change between the
7gross national product deflator for June of the current year and the gross national
8product deflator for June of the previous year, as determined by the U.S. department
9of commerce as of December 30 of the year for which the taxes are due, except that
10no annual increase may be more than 10%. The revised amounts shall be rounded
11to the nearest whole number divisible by 100 and shall not be reduced below the
12amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt
13any changes in dollar amounts required under this subsection and incorporate them
14into the appropriate tax forms.
AB100-engrossed, s. 2239 15Section 2239. 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and
16amended to read:
AB100-engrossed,1070,2117 70.395 (1e) Distribution. Fifteen days after the collection of the tax under ss.
1870.38 to 70.39, the department of administration, upon certification of the
19department of revenue, shall transfer the amount collected as follows: in respect to
20mines not in operation on November 28, 1981, to the investment and local impact
21fund.
AB100-engrossed, s. 2240 22Section 2240. 70.395 (1) (a) 1. of the statutes is repealed.
AB100-engrossed, s. 2241 23Section 2241. 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and
24amended to read:
AB100-engrossed,1071,4
170.395 (1) (title) Definition. In this paragraph, except as provided in subd. 3.
2section, "first-dollar payment" means an amount equal to $100,000 for each county,
3Native American community or municipality eligible to receive a payment under
4sub. (2) (d) 1., 2. or 2m
adjusted as provided in s. 70.375 (6).
AB100-engrossed, s. 2242 5Section 2242. 70.395 (1) (a) 3. of the statutes is repealed.
AB100-engrossed, s. 2243 6Section 2243. 70.395 (1) (b) of the statutes is repealed.
AB100-engrossed, s. 2244 7Section 2244. 70.395 (1) (c) of the statutes is repealed.
AB100-engrossed, s. 2245 8Section 2245. 70.395 (1g) of the statutes is repealed.
AB100-engrossed, s. 2246 9Section 2246. 70.395 (1m) of the statutes is repealed.
AB100-engrossed, s. 2247 10Section 2247. 70.395 (2) (d) 1. of the statutes is amended to read:
AB100-engrossed,1071,1211 70.395 (2) (d) 1. To each county in which metalliferous minerals are extracted,
12the first-dollar payment under sub. (1) (a).
AB100-engrossed, s. 2248 13Section 2248. 70.395 (2) (d) 2. of the statutes is amended to read:
AB100-engrossed,1071,2214 70.395 (2) (d) 2. To each city, town or village in which metalliferous minerals
15are extracted, the first-dollar payment under sub. (1) (a) minus any payment during
16that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2
17contiguous municipalities and if at least 15% of the minable ore body is in each
18municipality, each qualifying municipality shall receive a full payment specified in
19this subdivision as if the ore body were located solely within that municipality. The
20department of revenue shall annually change the dollar amount specified in this
21subdivision as specified in s. 70.375 (6) except that the dollar amount may not be
22reduced below the dollar amount under this subdivision on November 28, 1981.
AB100-engrossed, s. 2249 23Section 2249. 70.395 (2) (d) 4. a. of the statutes is amended to read:
AB100-engrossed,1072,3
170.395 (2) (d) 4. a. To ensure an annual payment to each municipality under
2sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3
3previous years to that municipality.
AB100-engrossed, s. 2250 4Section 2250. 70.395 (2) (dg) of the statutes is amended to read:
AB100-engrossed,1072,145 70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay
6to the department of revenue for deposit in the investment and local impact fund, as
7a construction fee, an amount sufficient to make the construction period payments
8under par. (d) 5. in respect to that site. Any person paying a construction fee under
9this paragraph may credit against taxes due under s. 70.375 an amount equal to the
10payments that the taxpayer has made under this paragraph, provided that the credit
11does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
12make the first-dollar payments as defined under sub. (1) (a) 2. under subds. 1., 2. and
132m.
for that year in respect to the taxpayer's mine. Any amount not creditable
14because of that limitation in any year may be carried forward.
AB100-engrossed, s. 2251 15Section 2251. 70.395 (2) (g) (intro.) of the statutes is amended to read:
AB100-engrossed,1072,1816 70.395 (2) (g) (intro.) The board may distribute the revenues received under
17subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for
18the following purposes, as the board determines necessary:
AB100-engrossed, s. 2253 19Section 2253. 71.01 (1m) of the statutes is created to read:
AB100-engrossed,1072,2020 71.01 (1m) "Department" means the department of revenue.
AB100-engrossed, s. 2254 21Section 2254. 71.01 (5g) of the statutes is created to read:
AB100-engrossed,1072,2522 71.01 (5g) "File" means mail or deliver a document that the department
23prescribes to the department or, if the department prescribes another method of
24submitting or another destination, use that other method or submit to that other
25destination.
AB100-engrossed, s. 2254b
1Section 2254b. 71.01 (6) (d) of the statutes is repealed.
AB100-engrossed, s. 2254c 2Section 2254c. 71.01 (6) (e) of the statutes is amended to read:
AB100-engrossed,1073,203 71.01 (6) (e) For taxable years that begin after December 31, 1989, and before
4January 1, 1991, for natural persons and fiduciaries, except fiduciaries of nuclear
5decommissioning trust or reserve funds, "internal revenue code" means the federal
6internal revenue code as amended to December 31, 1989, and as amended by P.L.
7101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding
8section 1311 of P.L. 104-188,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
9P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
10P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section
111311 of P.L. 104-188
. The internal revenue code applies for Wisconsin purposes at
12the same time as for federal purposes. Amendments to the federal internal revenue
13code enacted after December 31, 1989, do not apply to this paragraph with respect
14to taxable years beginning after December 31, 1989, and before January 1, 1991,
15except that changes to the internal revenue code made by P.L. 101-280, P.L. 101-508,
16P.L. 102-227 and, P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L.
17104-188,
and changes that indirectly affect the federal internal revenue code made
18by P.L. 101-280, P.L. 101-508, P.L. 102-227 and, P.L. 103-66 and P.L. 104-188,
19excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the same
20time as for federal purposes.
AB100-engrossed, s. 2254d 21Section 2254d. 71.01 (6) (f) of the statutes is amended to read:
AB100-engrossed,1074,1422 71.01 (6) (f) For taxable years that begin after December 31, 1990, and before
23January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear
24decommissioning trust or reserve funds, "internal revenue code" means the federal
25internal revenue code as amended to December 31, 1990. and as amended by P.L.

1102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188, excluding
2section 1311 of P.L. 104-188,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
3P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
4P.L. 101-508, P.L. 102-90, P.L. 102-227, P.L. 102-486 and , P.L. 103-66 and P.L.
5104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code applies
6for Wisconsin purposes at the same time as for federal purposes. Amendments to the
7federal internal revenue code enacted after December 31, 1990, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1990, and
9before January 1, 1992, except that changes to the internal revenue code made by
10P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188,
11excluding section 1311 of P.L. 104-188,
and changes that indirectly affect the federal
12internal revenue code made by P.L. 102-90, P.L. 102-227, P.L. 102-486 and, P.L.
13103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
14purposes at the same time as for federal purposes.
AB100-engrossed, s. 2254e 15Section 2254e. 71.01 (6) (g) of the statutes is amended to read:
AB100-engrossed,1075,1116 71.01 (6) (g) For taxable years that begin after December 31, 1991, and before
17January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
18decommissioning trust or reserve funds, "internal revenue code" means the federal
19internal revenue code as amended to December 31, 1991, excluding sections 103, 104
20and 110 of P.L. 102-227, and as amended by P.L. 102-318, P.L. 102-486 and, P.L.
21103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and
22P.L. 104-188, excluding section 1311 of P.L. 104-188,
and as indirectly affected by
23P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
24P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding
25sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L.

1103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L. 103-66, and
2P.L. 104-188, excluding section 1311 of P.L. 104-188
. The internal revenue code
3applies for Wisconsin purposes at the same time as for federal purposes.
4Amendments to the federal internal revenue code enacted after December 31, 1991,
5do not apply to this paragraph with respect to taxable years beginning after
6December 31, 1991, and before January 1, 1993, except that changes to the internal
7revenue code made by P.L. 102-318, P.L. 102-486 and, P.L. 103-66 and P.L. 104-188,
8excluding section 1311 of P.L. 104-188,
and changes that indirectly affect the
9provisions applicable to this subchapter made by P.L. 102-318, P.L. 102-486 and,
10P.L. 103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for
11Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed, s. 2254f 12Section 2254f. 71.01 (6) (h) of the statutes is amended to read:
AB100-engrossed,1076,813 71.01 (6) (h) For taxable years that begin after December 31, 1992, and before
14January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
15decommissioning trust or reserve funds, "internal revenue code" means the federal
16internal revenue code as amended to December 31, 1992, excluding sections 103, 104
17and 110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101
18(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and, P.L. 103-465
19and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected
20by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
21P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding
22sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486 and, P.L.
23103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203
24of P.L. 103-66, and P.L. 104-188, excluding section 1311 of P.L. 104-188. The
25internal revenue code applies for Wisconsin purposes at the same time as for federal

1purposes. Amendments to the federal internal revenue code enacted after December
231, 1992, do not apply to this paragraph with respect to taxable years beginning after
3December 31, 1992, and before January 1, 1994, except that changes to the internal
4revenue code made by P.L. 103-66 and, P.L. 103-465 and P.L. 104-188, excluding
5section 1311 of P.L. 104-188,
and changes that indirectly affect the provisions
6applicable to this subchapter made by P.L. 103-66 and , P.L. 103-465 and P.L.
7104-188, excluding section 1311 of P.L. 104-188,
apply for Wisconsin purposes at the
8same time as for federal purposes.
AB100-engrossed, s. 2254g 9Section 2254g. 71.01 (6) (i) of the statutes is amended to read:
AB100-engrossed,1077,1010 71.01 (6) (i) For taxable years that begin after December 31, 1993, and before
11January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
12decommissioning trust or reserve funds, "internal revenue code" means the federal
13internal revenue code as amended to December 31, 1993, excluding sections 103, 104
14and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
15and 13215 of P.L. 103-66 and as amended by P.L. 103-296, P.L. 103-337, P.L.
16103-465 and, P.L. 104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding
17section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and as indirectly
18affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
19101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, 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, 13203 (d) and 13215
22of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding
23section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
24104-191 and P.L. 104-193
. The internal revenue code applies for Wisconsin
25purposes at the same time as for federal purposes. Amendments to the federal

1internal revenue code enacted after December 31, 1993, do not apply to this
2paragraph with respect to taxable years beginning after December 31, 1993, and
3before January 1, 1995, except that changes to the internal revenue code made by
4P.L. 103-296, P.L. 103-337, P.L. 103-465 and, P.L. 104-7, excluding section 1 of P.L.
5104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L.
6104-193
and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L. 103-276 103-296, P.L. 103-337, P.L. 103-465 and, P.L.
8104-7, excluding section 1 of P.L. 104-7, P.L. 104-188, excluding section 1311 of P.L.
9104-188, P.L. 104-191 and P.L. 104-193,
apply for Wisconsin purposes at the same
10time as for federal purposes.
AB100-engrossed, s. 2254h 11Section 2254h. 71.01 (6) (j) of the statutes is amended to read:
AB100-engrossed,1078,1012 71.01 (6) (j) For taxable years that begin after December 31, 1994, and before
13January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
14decommissioning trust or reserve funds, "internal revenue code" means the federal
15internal revenue code as amended to December 31, 1994, excluding sections 103, 104
16and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
17(d) of P.L. 103-66, and as amended by P.L. 104-7 and, P.L. 104-117, P.L. 104-188,
18excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L.
19104-193
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
20101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
21102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L.
22102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13113, 13150 (d), 13171
23(d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465,
24P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and
251605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
. 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, 1994,
3do not apply to this paragraph with respect to taxable years beginning after
4December 31, 1994, and before January 1, 1996, except that changes to the internal
5revenue code made by P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections
61202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
and
7changes that indirectly affect the provisions applicable to this subchapter made by
8P.L. 104-7 and, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and
91605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
apply for Wisconsin purposes
10at the same time as for federal purposes.
AB100-engrossed, s. 2254i 11Section 2254i. 71.01 (6) (k) of the statutes is amended to read:
AB100-engrossed,1079,912 71.01 (6) (k) For taxable years that begin after December 31, 1995, and before
13January 1, 1997,
for natural persons and fiduciaries, except fiduciaries of nuclear
14decommissioning trust or reserve funds, "internal revenue code" means the federal
15internal revenue code as amended to December 31, 1995, excluding sections 103, 104
16and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
17(d) of P.L. 103-66, and as amended by P.L. 104-117, P.L. 104-188, excluding sections
181123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193
, and
19as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
20101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
21102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
22102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
2313203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7 and,
24P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
25P.L. 104-188, P.L. 104-191 and P.L. 104-193
. The internal revenue code applies for

1Wisconsin purposes at the same time as for federal purposes. Amendments to the
2federal internal revenue code enacted after December 31, 1995, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 1995, and
4before January 1, 1997,
except that changes to the internal revenue code made by
5P.L. 104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
6P.L. 104-188, P.L. 104-191 and P.L. 104-193
and changes that indirectly affect the
7provisions applicable to this subchapter made by P.L. 104-117, P.L. 104-188,
8excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and
9P.L. 104-193
apply for Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed, s. 2254j 10Section 2254j. 71.01 (6) (L) of the statutes is created to read:
AB100-engrossed,1080,211 71.01 (6) (L) For taxable years that begin after December 31, 1996, for natural
12persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
13reserve funds, "internal revenue code" means the federal internal revenue code as
14amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L. 102-227,
15sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and sections
161123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as indirectly
17affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
18101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227,
19excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
20103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
21103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L.
22104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
23104-188, P.L. 104-191 and P.L. 104-193. The internal revenue code applies for
24Wisconsin purposes at the same time as for federal purposes. Amendments to the

1federal internal revenue code enacted after December 31, 1996, do not apply to this
2paragraph with respect to taxable years beginning after December 31, 1996.
AB100-engrossed, s. 2254k 3Section 2254k. 71.01 (7r) of the statutes is amended to read:
AB100-engrossed,1080,114 71.01 (7r) Notwithstanding sub. (6), for purposes of computing amortization
5or depreciation, "internal revenue code" means either the federal internal revenue
6code as amended to December 31, 1995 1996, or the federal internal revenue code in
7effect for the taxable year for which the return is filed, except that property that,
8under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year
91986 under the internal revenue code as amended to December 31, 1980, shall
10continue to be depreciated under the internal revenue code as amended to
11December 31, 1980.
AB100-engrossed, s. 2255 12Section 2255. 71.01 (8r) of the statutes is created to read:
AB100-engrossed,1080,1613 71.01 (8r) "Pay", in regard to submissions to or for the department, means mail
14or deliver funds to the department or, if the department prescribes another method
15of submitting or another destination, use that other method or submit to that other
16destination.
AB100-engrossed, s. 2256 17Section 2256. 71.01 (9c) of the statutes is created to read:
AB100-engrossed,1080,1918 71.01 (9c) "Sign" means write one's signature or, if the department prescribes
19another method of authenticating, use that other method.
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