LRB-3951/1
JS:kmg:ijh
1997 - 1998 LEGISLATURE
October 9, 1997 - Introduced by Representatives M. Lehman, Wood and Brancel,
cosponsored by Senators Burke, Ellis and Chvala. Referred to Joint survey
committee on Tax Exemptions.
AB551,1,14
1An Act to amend 71.01 (6) (e), 71.01 (6) (f), 71.01 (6) (g), 71.01 (6) (h), 71.01 (6)
2(i), 71.01 (6) (j), 71.01 (6) (k), 71.01 (6) (L), 71.01 (7r), 71.22 (4) (e), 71.22 (4) (f),
371.22 (4) (g), 71.22 (4) (h), 71.22 (4) (i), 71.22 (4) (j), 71.22 (4) (k), 71.22 (4) (L),
471.22 (4m) (c), 71.22 (4m) (d), 71.22 (4m) (e), 71.22 (4m) (f), 71.22 (4m) (g), 71.22
5(4m) (h), 71.22 (4m) (i), 71.22 (4m) (j), 71.26 (2) (b) 5., 71.26 (2) (b) 6., 71.26 (2)
6(b) 7., 71.26 (2) (b) 8., 71.26 (2) (b) 9., 71.26 (2) (b) 10., 71.26 (2) (b) 11., 71.26 (2)
7(b) 12., 71.26 (3) (y), 71.34 (1g) (e), 71.34 (1g) (f), 71.34 (1g) (g), 71.34 (1g) (h),
871.34 (1g) (i), 71.34 (1g) (j), 71.34 (1g) (k), 71.34 (1g) (L), 71.365 (1m), 71.42 (2)
9(d), 71.42 (2) (e), 71.42 (2) (f), 71.42 (2) (g), 71.42 (2) (h), 71.42 (2) (i), 71.42 (2)
10(j), 71.42 (2) (k), 71.77 (3) and 71.77 (5);
to create 71.01 (6) (m), 71.22 (4) (m),
1171.22 (4m) (k), 71.26 (2) (b) 13., 71.34 (1g) (m) and 71.42 (2) (L) of the statutes;
12and
to affect 1997 Wisconsin Act .... (Assembly Bill 100), section 9343 (9x) (a);
13relating to: the definition of the internal revenue code for the income tax and
14the franchise tax.
Analysis by the Legislative Reference Bureau
This bill adopts for the income tax and the franchise tax the changes to the
Internal Revenue Code made by P.L.
105-33 and P.L.
105-34. Those changes are
adopted for all taxable years for which they apply for federal income tax purposes
except taxable years that begin on January 1, 1998, and thereafter.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB551, s. 1
1Section
1. 71.01 (6) (e) of the statutes, as affected by 1997 Wisconsin Act ....
2(Assembly Bill 100), is amended to read:
AB551,3,23
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, P.L.
103-66,
and
, P.L.
104-188, excluding
8section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly affected by P.L.
999-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
10101-239, P.L.
101-280, P.L.
101-508, P.L.
102-227, P.L.
103-66,
and, P.L.
104-188,
11excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal revenue code
12applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the federal internal revenue code enacted after December 31, 1989,
14do not apply to this paragraph with respect to taxable years beginning after
15December 31, 1989, and before January 1, 1991, except that changes to the internal
16revenue code made by P.L.
101-280, P.L.
101-508, P.L.
102-227, P.L.
103-66 and, 17P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes
18that indirectly affect the federal internal revenue code made by P.L.
101-280, P.L.
19101-508, P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
1104-188,
and P.L. 105-34 apply for Wisconsin purposes at the same time as for
2federal purposes.
AB551, s. 2
3Section
2. 71.01 (6) (f) of the statutes, as affected by 1997 Wisconsin Act ....
4(Assembly Bill 100), is amended to read:
AB551,3,235
71.01
(6) (f) For taxable years that begin after December 31, 1990, and before
6January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "internal revenue code" means the federal
8internal revenue code as amended to December 31, 1990. and as amended by P.L.
9102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section
101311 of P.L.
104-188,
and P.L. 105-34 and as indirectly affected by P.L.
99-514, P.L.
11100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
12101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66 and, 13P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal
14revenue code applies for Wisconsin purposes at the same time as for federal purposes.
15Amendments to the federal internal revenue code enacted after December 31, 1990,
16do not apply to this paragraph with respect to taxable years beginning after
17December 31, 1990, and before January 1, 1992, except that changes to the internal
18revenue code made by P.L.
102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
19104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that
20indirectly affect the federal internal revenue code made by P.L.
102-90, P.L.
102-227,
21P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
22and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
23purposes.
AB551, s. 3
24Section
3. 71.01 (6) (g) of the statutes, as affected by 1997 Wisconsin Act ....
25(Assembly Bill 100), is amended to read:
AB551,4,21
171.01
(6) (g) For taxable years that begin after December 31, 1991, and before
2January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "internal revenue code" means the federal
4internal revenue code as amended to December 31, 1991, excluding sections 103, 104
5and 110 of P.L.
102-227, and as amended by P.L.
102-318, P.L.
102-486, P.L.
103-66,
6excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L.
7104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly
8affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
9101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
10excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
11103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and 12P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal
13revenue code applies for Wisconsin purposes at the same time as for federal purposes.
14Amendments to the federal internal revenue code enacted after December 31, 1991,
15do not apply to this paragraph with respect to taxable years beginning after
16December 31, 1991, and before January 1, 1993, except that changes to the internal
17revenue code made by P.L.
102-318, P.L.
102-486, P.L.
103-66 and, P.L.
104-188,
18excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that indirectly
19affect the provisions applicable to this subchapter made by P.L.
102-318, P.L.
20102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
21P.L. 105-34 apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 4
22Section
4. 71.01 (6) (h) of the statutes, as affected by 1997 Wisconsin Act ....
23(Assembly Bill 100), is amended to read:
AB551,5,2024
71.01
(6) (h) For taxable years that begin after December 31, 1992, and before
25January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
1decommissioning trust or reserve funds, "internal revenue code" means the federal
2internal revenue code as amended to December 31, 1992, excluding sections 103, 104
3and 110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101
4(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
, P.L.
103-465 and, 5P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 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.
101-280, P.L.
101-508, P.L.
102-90, P.L.
8102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
9102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
1013174 and 13203 of P.L.
103-66,
and P.L.
104-188, excluding section 1311 of P.L.
11104-188, and P.L. 105-34. The internal revenue code applies for Wisconsin purposes
12at the same time as for federal purposes. Amendments to the federal internal
13revenue code enacted after December 31, 1992, do not apply to this paragraph with
14respect to taxable years beginning after December 31, 1992, and before January 1,
151994, except that changes to the internal revenue code made by P.L.
103-66, P.L.
16103-465 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 17and changes that indirectly affect the provisions applicable to this subchapter made
18by P.L.
103-66, P.L.
103-465 and, P.L.
104-188, excluding section 1311 of P.L.
19104-188,
and P.L. 105-34 apply for Wisconsin purposes at the same time as for
20federal purposes.
AB551, s. 5
21Section
5. 71.01 (6) (i) of the statutes, as affected by 1997 Wisconsin Act ....
22(Assembly Bill 100), is amended to read:
AB551,6,2323
71.01
(6) (i) For taxable years that begin after December 31, 1993, and before
24January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
25decommissioning trust or reserve funds, "internal revenue code" means the federal
1internal revenue code as amended to December 31, 1993, excluding sections 103, 104
2and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
3and 13215 of P.L.
103-66 and as amended by P.L.
103-296, P.L.
103-337, P.L.
4103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
5section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 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.
101-280, P.L.
101-508, P.L.
102-90, P.L.
8102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
9102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203
10(d) and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
11excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
12104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34. The internal revenue code
13applies for Wisconsin purposes at the same time as for federal purposes.
14Amendments to the federal internal revenue code enacted after December 31,
1993,
15do not apply to this paragraph with respect to taxable years beginning after
16December 31, 1993, and before January 1, 1995, except that changes to the internal
17revenue code made by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
18excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
19104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and changes that
20indirectly affect the provisions applicable to this subchapter made by P.L.
103-296,
21P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
22104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and
23P.L. 105-34, apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 6
24Section
6. 71.01 (6) (j) of the statutes, as affected by 1997 Wisconsin Act ....
25(Assembly Bill 100), is amended to read:
AB551,7,25
171.01
(6) (j) For taxable years that begin after December 31, 1994, and before
2January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "internal revenue code" means the federal
4internal revenue code as amended to December 31, 1994, excluding sections 103, 104
5and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
6(d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
7excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
8104-193 and P.L. 105-34 and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
9100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
10101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
11102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
12(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
13103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1202, 1204, 1311
14and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34. The
15internal revenue code applies for Wisconsin purposes at the same time as for federal
16purposes. Amendments to the federal internal revenue code enacted after
17December 31, 1994, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 1994, and before January 1, 1996, except that
19changes to the internal revenue code made by P.L.
104-7, P.L.
104-117, P.L.
104-188,
20excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
21104-193 and P.L. 105-34 and changes that indirectly affect the provisions applicable
22to this subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding
23sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 24and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
25purposes.
AB551, s. 7
1Section
7. 71.01 (6) (k) of the statutes, as affected by 1997 Wisconsin Act ....
2(Assembly Bill 100), is amended to read:
AB551,9,23
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
4January 1, 1997, 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, 1995, excluding sections 103, 104
7and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
8(d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding sections
91123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L.
10105-33 and P.L. 105-34, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
11100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
12101-508, P.L.
102-90, 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.
104-117, P.L.
104-188, excluding sections 1123, 1202,
161204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and
, P.L.
104-193, P.L. 105-33
17and P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the
18same time as for federal purposes. Amendments to the federal internal revenue code
19enacted after December 31, 1995, do not apply to this paragraph with respect to
20taxable years beginning after December 31, 1995, and before January 1, 1997,
21except that changes to the internal revenue code made by P.L.
104-117, P.L.
104-188,
22excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 23and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L.
104-117, P.L.
104-188,
25excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191
1and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 apply for Wisconsin purposes at the
2same time as for federal purposes.
AB551, s. 8
3Section
8. 71.01 (6) (L) of the statutes, as created by 1997 Wisconsin Act ....
4(Assembly Bill 100), is amended to read:
AB551,9,255
71.01
(6) (L) For taxable years that begin after December 31, 1996,
and before
6January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "internal revenue code" means the federal
8internal revenue code as amended to December 31, 1996, excluding sections 103, 104
9and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d)
10of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
11104-188,
and as amended by P.L. 105-33 and P.L. 105-34 and as indirectly affected
12by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
13P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
14sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
15excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
16P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
17excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
18104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34. The internal revenue code
19applies for Wisconsin purposes at the same time as for federal purposes.
20Amendments to the federal internal revenue code enacted after December 31,
1996,
21do not apply to this paragraph with respect to taxable years beginning after
22December 31, 1996
, and before January 1, 1998, except that changes to the Internal
23Revenue Code made by P.L. 105-33 and P.L. 105-34 and changes that indirectly
24affect the provisions applicable to this subchapter made by P.L. 105-33 and P.L.
25105-34 apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 9
1Section
9. 71.01 (6) (m) of the statutes is created to read:
AB551,10,182
71.01
(6) (m) For taxable years that begin after December 31, 1997, for natural
3persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
4reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
5as amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
6102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and
7sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as
8indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
9101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
10102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
11102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
13104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605
14(d) of P.L.
104-188, P.L.
104-191 and P.L.
104-193. The Internal Revenue Code
15applies for Wisconsin purposes at the same time as for federal purposes.
16Amendments to the federal Internal Revenue Code enacted after
17December 31, 1996, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 1997.
AB551, s. 10
19Section
10. 71.01 (7r) of the statutes, as affected by 1997 Wisconsin Act ....
20(Assembly Bill 100), is amended to read:
AB551,11,421
71.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
22or depreciation, "internal revenue code" means either the federal internal revenue
23code as amended to December 31, 1996,
for property placed in service before August
246, 1997, or as amended to August 5, 1997, for property placed in service on August
256, 1997, or thereafter or the federal internal revenue code in effect for the taxable
1year for which the return is filed, except that property that, under s. 71.02 (2) (d) 12.,
21985 stats., is required to be depreciated for taxable year 1986 under the internal
3revenue code as amended to December 31, 1980, shall continue to be depreciated
4under the internal revenue code as amended to December 31, 1980.
AB551, s. 11
5Section
11. 71.22 (4) (e) of the statutes, as affected by 1997 Wisconsin Act ....
6(Assembly Bill 100), is amended to read:
AB551,12,27
71.22
(4) (e) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
8(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
9December 31, 1989, and before January 1, 1991, means the federal internal revenue
10code as amended to December 31, 1989, and as amended by P.L.
101-508, P.L.
11102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
12P.L. 105-34 and as indirectly affected in the provisions applicable to this subchapter
13by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
14(2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
15100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
16102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188, and
17P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the same
18time as for federal purposes. Amendments to the federal internal revenue code
19enacted after December 31, 1989, do not apply to this paragraph with respect to
20taxable years beginning after December 31, 1989, and before January 1, 1991, except
21that changes to the internal revenue code made by P.L.
101-508, P.L.
102-227, P.L.
22103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 23and changes that indirectly affect the provisions applicable to this subchapter made
24by P.L.
101-508, P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311
1of P.L.
104-188,
and P.L. 105-34 apply for Wisconsin purposes at the same time as
2for federal purposes.
AB551, s. 12
3Section
12. 71.22 (4) (f) of the statutes, as affected by 1997 Wisconsin Act ....
4(Assembly Bill 100), is amended to read:
AB551,12,245
71.22
(4) (f) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
6(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
7December 31, 1990, and before January 1, 1992, means the federal internal revenue
8code as amended to December 31, 1990, and as amended by P.L.
102-227, P.L.
9102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
10P.L. 105-34 and as indirectly affected in the provisions applicable to this subchapter
11by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
12(2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
13100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
14102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
15104-188, and P.L. 105-34. The internal revenue code applies for Wisconsin purposes
16at the same time as for federal purposes. Amendments to the federal internal
17revenue code enacted after December 31, 1990, do not apply to this paragraph with
18respect to taxable years beginning after December 31, 1990, and before January 1,
191992, except that changes to the internal revenue code made by P.L.
102-227, P.L.
20102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
21P.L. 105-34 and changes that indirectly affect the provisions applicable to this
22subchapter made by P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188,
23excluding section 1311 of P.L.
104-188,
and P.L. 105-34 apply for Wisconsin purposes
24at the same time as for federal purposes.
AB551, s. 13
1Section
13. 71.22 (4) (g) of the statutes, as affected by 1997 Wisconsin Act ....
2(Assembly Bill 100), is amended to read:
AB551,13,253
71.22
(4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
4(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
5December 31, 1991, and before January 1, 1993, means the federal internal revenue
6code as amended to December 31, 1991, excluding sections 103, 104 and 110 of P.L.
7102-227, and as amended by P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
8sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L.
104-188,
9excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly affected in
10the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
11100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823
12(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
14103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
15sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L.
104-188,
16excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal revenue code
17applies for Wisconsin purposes at the same time as for federal purposes.
18Amendments to the federal internal revenue code enacted after December 31, 1991,
19do not apply to this paragraph with respect to taxable years beginning after
20December 31, 1991, and before January 1, 1993, except that changes to the internal
21revenue code made by P.L.
102-318, P.L.
102-486, P.L.
103-66 and, P.L.
104-188,
22excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that indirectly
23affect the provisions applicable to this subchapter made by P.L.
102-318, P.L.
24102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
25P.L. 105-34 apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 14
1Section
14. 71.22 (4) (h) of the statutes, as affected by 1997 Wisconsin Act ....
2(Assembly Bill 100), is amended to read:
AB551,14,253
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
4(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
5December 31, 1992, and before January 1, 1994, means the federal internal revenue
6code as amended to December 31, 1992, excluding sections 103, 104 and 110 of P.L.
7102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and (c) 1,
813113, 13150, 13171, 13174 and 13203 of P.L.
103-66, P.L.
103-465,
and P.L.
9104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly
10affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
11P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and
12823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
14103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
15sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
16P.L.
103-465 and, P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L.
17105-34. The internal revenue code applies for Wisconsin purposes at the same time
18as for federal purposes. Amendments to the federal internal revenue code enacted
19after December 31, 1992, do not apply to this paragraph with respect to taxable years
20beginning after December 31, 1992, and before January 1, 1994, except that changes
21to the internal revenue code made by P.L.
103-66, P.L.
103-465 and, P.L.
104-188,
22excluding section 1311 of P.L.
104-188, and changes that indirectly affect the
23provisions applicable to this subchapter made by P.L.
103-66, P.L.
103-465 and P.L.
24104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 apply for Wisconsin
25purposes at the same time as for federal purposes.
AB551, s. 15
1Section
15. 71.22 (4) (i) of the statutes, as affected by 1997 Wisconsin Act ....
2(Assembly Bill 100), is amended to read:
AB551,16,53
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
4(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
5December 31, 1993, and before January 1, 1995, means the federal internal revenue
6code as amended to December 31, 1993, excluding sections 103, 104 and 110 of P.L.
7102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
8103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
9excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
10104-188, P.L.
104-191, P.L.
104-193 and P.L. 105-34 and as indirectly affected in the
11provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 12excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
13P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
14101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
15110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1613113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
103-66, P.L.
103-296,
17P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
18104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and
19P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the same
20time as for federal purposes. Amendments to the federal internal revenue code
21enacted after December 31, 1993, do not apply to this paragraph with respect to
22taxable years beginning after December 31, 1993, and before January 1, 1995,
23except that changes to the internal revenue code made by P.L.
103-296, P.L.
103-337,
24P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
25section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and
1changes that indirectly affect the provisions applicable to this subchapter made by
2P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
3104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
4104-193 and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
5purposes.
AB551, s. 16
6Section
16. 71.22 (4) (j) of the statutes, as affected by 1997 Wisconsin Act ....
7(Assembly Bill 100), is amended to read:
AB551,17,88
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
9(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
10December 31, 1994, and before January 1, 1996, means the federal internal revenue
11code as amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
12102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
13and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and
141605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and as
15indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
16100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
17(b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
18101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, 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.
104-188,
22excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
23104-193 and P.L. 105-34. The internal revenue code applies for Wisconsin purposes
24at the same time as for federal purposes. Amendments to the federal internal
25revenue code enacted after December 31, 1994, do not apply to this paragraph with
1respect to taxable years beginning after December 31, 1994, and before
2January 1, 1996, except that changes to the internal revenue code made by P.L.
3104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188,
4P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and changes that indirectly affect
5the provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188,
6excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
7104-193 and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
8purposes.
AB551, s. 17
9Section
17. 71.22 (4) (k) of the statutes, as affected by 1997 Wisconsin Act ....
10(Assembly Bill 100), is amended to read:
AB551,18,1111
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
12(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
13December 31, 1995, and before January 1, 1997, means the federal internal revenue
14code as amended to December 31, 1995, excluding sections 103, 104 and 110 of P.L.
15102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
16and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605
17of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 and as
18indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
19100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
20(b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
22excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
23103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
24103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
25excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191
1and, P.L.
104-193, P.L. 105-33 and P.L. 105-34. The internal revenue code applies
2for Wisconsin purposes at the same time as for federal purposes. Amendments to the
3federal internal revenue code enacted after December 31, 1995, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1995, and
5before January 1, 1997, except that changes to the Internal Revenue Code made by
6P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188,
7P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34, and changes that
8indirectly affect the provisions applicable to this subchapter made by P.L.
104-188,
9excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 10and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 apply for Wisconsin purposes at the
11same time as for federal purposes.
AB551, s. 18
12Section
18. 71.22 (4) (L) of the statutes, as created by 1997 Wisconsin Act ....
13(Assembly Bill 100), is amended to read:
AB551,19,1114
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
15(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
16December 31, 1996,
and before January 1, 1998, means the federal internal revenue
17code as amended to December 31, 1996, 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 and
19sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188,
and as
20amended by P.L. 105-33 and P.L. 105-34 and as indirectly affected in the provisions
21applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
22sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 23and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
24101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
25102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
1(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
2103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
31311 and 1605 (d) of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and
4P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the same
5time as for federal purposes. Amendments to the federal internal revenue code
6enacted after December 31, 1996, do not apply to this paragraph with respect to
7taxable years beginning after December 31, 1996
, and before January 1, 1998,
8except that changes to the internal revenue code made by P.L. 105-33 and P.L.
9105-34 and changes that indirectly affect the provisions applicable to this
10subchapter made by P.L. 105-33 and P.L. 105-34 apply for Wisconsin purposes at the
11same time as for federal purposes.
AB551, s. 19
12Section
19. 71.22 (4) (m) of the statutes is created to read:
AB551,20,513
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
14(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
15December 31, 1997, means the federal Internal Revenue Code as amended to
16December 31, 1996, excluding sections 103, 104 and 110 of P.L.
102-227, sections
1713113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and sections 1123 (b),
181202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as indirectly affected in the
19provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 20excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
21P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
22101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
23110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2413113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
25103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
1(c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191 and P.L.
104-193. The
2Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
3purposes. Amendments to the federal Internal Revenue Code enacted after
4December 31, 1996, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 1997.
AB551, s. 20
6Section
20. 71.22 (4m) (c) of the statutes, as affected by 1997 Wisconsin Act
7.... (Assembly Bill 100), is amended to read:
AB551,20,258
71.22
(4m) (c) For taxable years that begin after December 31, 1989, and before
9January 1, 1991, "internal revenue code", for corporations that are subject to a tax
10on unrelated business income under s. 71.26 (1) (a), means the federal internal
11revenue code as amended to December 31, 1989, and as amended by P.L.
101-508,
12P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
13and P.L. 105-34 and as indirectly affected in the provisions applicable to this
14subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
15P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, P.L.
103-66
and, P.L.
16104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal
17revenue code applies for Wisconsin purposes at the same time as for federal purposes.
18Amendments to the internal revenue code enacted after December 31, 1989, do not
19apply to this paragraph with respect to taxable years beginning after December 31,
201989, and before January 1, 1991, except that changes to the internal revenue code
21made by P.L.
101-508, P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding
22section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that indirectly affect the
23provisions applicable to this subchapter made by P.L.
101-508, P.L.
102-227, P.L.
24103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 25apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 21
1Section
21. 71.22 (4m) (d) of the statutes, as affected by 1997 Wisconsin Act
2.... (Assembly Bill 100), is amended to read:
AB551,21,203
71.22
(4m) (d) For taxable years that begin after December 31, 1990, and before
4January 1, 1992, "internal revenue code", for corporations that are subject to a tax
5on unrelated business income under s. 71.26 (1) (a), means the federal internal
6revenue code as amended to December 31, 1990, and as amended by P.L.
102-227,
7P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
8and P.L. 105-34 and as indirectly affected in the provisions applicable to this
9subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
10P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, P.L.
102-486, P.L.
103-66 11and, P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34. The
12internal revenue code applies for Wisconsin purposes at the same time as for federal
13purposes. Amendments to the internal revenue code enacted after December 31,
141990, do not apply to this paragraph with respect to taxable years beginning after
15December 31, 1990, and before January 1, 1992, except that changes to the internal
16revenue code made by P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188,
17excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that indirectly
18affect the provisions applicable to this subchapter made by P.L.
102-227, P.L.
19102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
20P.L. 105-34 apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 22
21Section
22. 71.22 (4m) (e) of the statutes, as affected by 1997 Wisconsin Act
22.... (Assembly Bill 100), is amended to read:
AB551,22,1823
71.22
(4m) (e) For taxable years that begin after December 31, 1991, and before
24January 1, 1993, "internal revenue code", for corporations that are subject to a tax
25on unrelated business income under s. 71.26 (1) (a), means the federal internal
1revenue code as amended to December 31, 1991, excluding sections 103, 104 and 110
2of P.L.
102-227, and as amended by P.L.
102-318, P.L.
102-486, P.L.
103-66,
3excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L.
4104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34, and as indirectly
5affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
6P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
7P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
8102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
9103-66,
and P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34.
10The internal revenue code applies for Wisconsin purposes at the same time as for
11federal purposes. Amendments to the internal revenue code enacted after December
1231, 1991, do not apply to this paragraph with respect to taxable years beginning after
13December 31, 1991, and before January 1, 1993, except that changes to the internal
14revenue code made by P.L.
102-318, P.L.
102-486, P.L.
103-66 and, P.L.
104-188,
15excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that indirectly
16affect the provisions applicable to this subchapter made by P.L.
102-318, P.L.
17102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
18P.L. 105-34 apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 23
19Section
23. 71.22 (4m) (f) of the statutes, as affected by 1997 Wisconsin Act
20.... (Assembly Bill 100), is amended to read:
AB551,23,1721
71.22
(4m) (f) For taxable years that begin after December 31, 1992, and before
22January 1, 1994, "internal revenue code", for corporations that are subject to a tax
23on unrelated business income under s. 71.26 (1) (a), means the federal internal
24revenue code as amended to December 31, 1992, excluding sections 103, 104 and 110
25of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and (c)
11, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66, P.L.
103-465,
and P.L.
2104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly
3affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
4P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
5P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
6102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
713174 and 13203 of P.L.
103-66, P.L.
103-465 and, P.L.
104-188, excluding section
81311 of P.L.
104-188, and P.L. 105-34. The internal revenue code applies for
9Wisconsin purposes at the same time as for federal purposes. Amendments to the
10internal revenue code enacted after December 31, 1992, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 1992, and
12before January 1, 1994, except that changes to the internal revenue code made by
13P.L.
103-66, P.L.
103-465 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
14and P.L. 105-34 and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
103-66, P.L.
103-465 and, P.L.
104-188, excluding section
161311 of P.L.
104-188,
and P.L. 105-34 apply for Wisconsin purposes at the same time
17as for federal purposes.
AB551, s. 24
18Section
24. 71.22 (4m) (g) of the statutes, as affected by 1997 Wisconsin Act
19.... (Assembly Bill 100), is amended to read:
AB551,24,2020
71.22
(4m) (g) For taxable years that begin after December 31, 1993, and
21before January 1, 1995, "internal revenue code", for corporations that are subject to
22a tax on unrelated business income under s. 71.26 (1) (a), means the federal internal
23revenue code as amended to December 31, 1993, excluding sections 103, 104 and 110
24of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215
25of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
1104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
2104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and as indirectly affected
3in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
4100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
5102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
6102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203
7(d) and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
8excluding 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 and P.L. 105-34. The internal revenue code
10applies for Wisconsin purposes at the same time as for federal purposes.
11Amendments to the internal revenue code enacted after December 31, 1993, do not
12apply to this paragraph with respect to taxable years beginning after
13December 31, 1993, and before January 1, 1995, except that changes to the internal
14revenue code made by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
15excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
16104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and changes that
17indirectly affect the provisions applicable to this subchapter made by P.L.
103-296,
18P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
19104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and
20P.L. 105-34 apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 25
21Section
25. 71.22 (4m) (h) of the statutes, as affected by 1997 Wisconsin Act
22.... (Assembly Bill 100), is amended to read:
AB551,25,2123
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
24before January 1, 1996, "internal revenue code", for corporations that are subject to
25a tax on unrelated business income under s. 71.26 (1) (a), means the federal internal
1revenue code as amended to December 31, 1994, excluding sections 103, 104 and 110
2of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
3103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
41311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and
5as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
6P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
7P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
8102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
913174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
10104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188,
11P.L.
104-191 and, P.L.
104-193 and P.L. 105-34. The internal revenue code applies
12for Wisconsin purposes at the same time as for federal purposes. Amendments to the
13internal revenue code enacted after December 31, 1994, do not apply to this
14paragraph with respect to taxable years beginning after December 31, 1994, and
15before January 1, 1996, except that changes to the internal revenue code made by
16P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
17104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34, and changes that
18indirectly affect the provisions applicable to this subchapter made by P.L.
104-7., 19P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
20104-191 and, P.L.
104-193 and P.L. 105-34 apply for Wisconsin purposes at the same
21time as for federal purposes.
AB551, s. 26
22Section
26. 71.22 (4m) (i) of the statutes, as affected by 1997 Wisconsin Act
23.... (Assembly Bill 100), is amended to read:
AB551,26,2224
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
25January 1, 1997, "internal revenue code", for corporations that are subject to a tax
1on unrelated business income under s. 71.26 (1) (a), means the federal internal
2revenue code as amended to December 31, 1995, excluding sections 103, 104 and 110
3of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
4103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
5and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and P.L.
6105-34 and as indirectly affected in the provisions applicable to this subchapter by
7P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
8P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
9102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
10(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and
121605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, PL. 105-33 and P.L. 105-34.
13The internal revenue code applies for Wisconsin purposes at the same time as for
14federal purposes. Amendments to the internal revenue code enacted after
15December 31, 1995, do not apply to this paragraph with respect to taxable years
16beginning after December 31, 1995, and before January 1, 1997
, except that changes
17to the Internal Revenue Code made by P.L.
104-188, excluding sections 1123, 1202,
181204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and
, P.L.
104-193, P.L. 105-33
19and P.L. 105-34 and changes that indirectly affect the provisions applicable to this
20subchapter made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and
211605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 22apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 27
23Section
27. 71.22 (4m) (j) of the statutes, as created by 1997 Wisconsin Act ....
24(Assembly Bill 100), is amended to read:
AB551,27,21
171.22
(4m) (j) For taxable years that begin after December 31, 1996,
and before
2January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
3on unrelated business income under s. 71.26 (1) (a), means the federal Internal
4Revenue Code as amended to December 31, 1996, excluding sections 103, 104 and
5110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
6103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188 7and as amended by P.L. 105-33 and P.L. 105-34 and as indirectly affected in the
8provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
9P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
10excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
11103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
12103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
13excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
14104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34. The Internal Revenue Code
15applies for Wisconsin purposes at the same time as for federal purposes.
16Amendments to the Internal Revenue Code enacted after December 31, 1996, do not
17apply to this paragraph with respect to taxable years beginning after
18December 31, 1996
, and before January 1, 1998, except that changes to the Internal
19Revenue Code made by P.L. 105-33 and P.L. 105-34 and changes that indirectly
20affect provisions applicable to this subchapter made by P.L. 105-33 and P.L. 105-34
21apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 28
22Section 28
. 71.22 (4m) (k) of the statutes is created to read:
AB551,28,1323
71.22
(4m) (k) For taxable years that begin after December 31, 1997, "Internal
24Revenue Code", for corporations that are subject to a tax on unrelated business
25income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
1to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
102-227, sections
213113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and sections 1123
3(b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188 and as indirectly affected in
4the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
5100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
6102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
10104-188, P.L.
104-191 and P.L.
104-193. The Internal Revenue Code applies for
11Wisconsin purposes at the same time as for federal purposes. Amendments to the
12Internal Revenue Code enacted after December 31, 1996, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 1997.
AB551, s. 29
14Section
29. 71.26 (2) (b) 5. of the statutes, as affected by 1997 Wisconsin Act
15.... (Assembly Bill 100), is amended to read:
AB551,30,516
71.26
(2) (b) 5. For taxable years that begin after December 31, 1989, and before
17January 1, 1991, for a corporation, conduit or common law trust which qualifies as
18a regulated investment company, real estate mortgage investment conduit or real
19estate investment trust under the internal revenue code as amended to December
2031, 1989, and as amended by P.L.
101-508, P.L.
102-227, P.L.
103-66
and, P.L.
21104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34 and as indirectly
22affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
23P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
24P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
25and P.L. 105-34 "net income" means the federal regulated investment company
1taxable income, federal real estate mortgage investment conduit taxable income or
2federal real estate investment trust taxable income of the corporation, conduit or
3trust as determined under the internal revenue code as amended to December 31,
41989, and as amended by P.L.
101-508, P.L.
102-227, P.L.
103-66 and, P.L.
104-188,
5excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly affected in
6the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
7100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
8102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
9P.L. 105-34 except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is
10required to be depreciated for taxable years 1983 to 1986 under the internal revenue
11code as amended to December 31, 1980, shall continue to be depreciated under the
12internal revenue code as amended to December 31, 1980, and except that the
13appropriate amount shall be added or subtracted to reflect differences between the
14depreciation or adjusted basis for federal income tax purposes and the depreciation
15or adjusted basis under this chapter of any property disposed of during the taxable
16year. The internal revenue code as amended to December 31, 1989, and as amended
17by P.L.
101-508, P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311
18of P.L.
104-188,
and P.L. 105-34 and as indirectly affected in the provisions
19applicable to this subchapter 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.
101-508, P.L.
102-227, P.L.
21103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 22applies for Wisconsin purposes at the same time as for federal purposes.
23Amendments to the internal revenue code enacted after December 31, 1989, do not
24apply to this subdivision with respect to taxable years that begin after December 31,
251989, and before January 1, 1991, except that changes to the internal revenue code
1made by P.L.
101-508, P.L.
102-227, P.L.
103-66 and
, P.L.
104-188, excluding
2section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L.
101-508, P.L.
102-227, P.L.
4103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 5apply for Wisconsin purposes at the same time as for federal purposes.
AB551, s. 30
6Section
30. 71.26 (2) (b) 6. of the statutes, as affected by 1997 Wisconsin Act
7.... (Assembly Bill 100), is amended to read:
AB551,31,238
71.26
(2) (b) 6. For taxable years that begin after December 31, 1990, and before
9January 1, 1992, for a corporation, conduit or common law trust which qualifies as
10a regulated investment company, real estate mortgage investment conduit or real
11estate investment trust under the internal revenue code as amended to December
1231, 1990, and as amended by P.L.
102-227, P.L.
102-486, P.L.
103-66
and, P.L.
13104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly
14affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
15P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
16P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311
17of P.L.
104-188,
and P.L. 105-34 "net income" means the federal regulated
18investment company taxable income, federal real estate mortgage investment
19conduit taxable income or federal real estate investment trust taxable income of the
20corporation, conduit or trust as determined under the internal revenue code as
21amended to December 31, 1990, and as amended by P.L.
102-227, P.L.
102-486, P.L.
22103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 23and as indirectly affected in the provisions applicable to this subchapter by P.L.
2499-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
25101-239, P.L.
101-508, P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188,
1excluding section 1311 of P.L.
104-188,
and P.L. 105-34 except that property that,
2under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable
3years 1983 to 1986 under the internal revenue code as amended to December 31,
41980, shall continue to be depreciated under the internal revenue code as amended
5to December 31, 1980, and except that the appropriate amount shall be added or
6subtracted to reflect differences between the depreciation or adjusted basis for
7federal income tax purposes and the depreciation or adjusted basis under this
8chapter of any property disposed of during the taxable year. The internal revenue
9code as amended to December 31, 1990, and as amended by P.L.
102-227, P.L.
10102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
11P.L. 105-34 and as indirectly affected in the provisions applicable to this subchapter
12by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
13P.L.
101-239, P.L.
101-508, P.L.
102-227, P.L.
102-486, P.L.
103-66
and, P.L.
14104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 applies for
15Wisconsin purposes at the same time as for federal purposes. Amendments to the
16internal revenue code enacted after December 31, 1990, do not apply to this
17subdivision with respect to taxable years that begin after December 31, 1990, and
18before January 1, 1992, except that changes to the internal revenue code made by
19P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311
20of P.L.
104-188,
and P.L. 105-34 and changes that indirectly affect the provisions
21applicable to this subchapter made by P.L.
102-227, P.L.
102-486, P.L.
103-66 and, 22P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 apply for
23Wisconsin purposes at the same time as for federal purposes.
