LRB-3952/1
JS:kmg:ijs
1997 - 1998 LEGISLATURE
October 8, 1997 - Introduced by Senators Burke, Chvala and Ellis, cosponsored
by Representatives M. Lehman, Wood and
Brancel. Referred to Committee
on Economic Development, Housing and Government Operations.
SB316,2,2
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);
1relating to: the definition of the internal revenue code for the income tax and
2the 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:
SB316, s. 1
3Section
1. 71.01 (6) (e) of the statutes, as affected by 1997 Wisconsin Act ....
4(Assembly Bill 100), is amended to read:
SB316,3,75
71.01
(6) (e) For taxable years that begin after December 31, 1989, and before
6January 1, 1991, 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, 1989, and as amended by P.L.
9101-280, P.L.
101-508, P.L.
102-227, P.L.
103-66,
and
, P.L.
104-188, excluding
10section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly affected by P.L.
1199-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
12101-239, P.L.
101-280, P.L.
101-508, P.L.
102-227, P.L.
103-66,
and, P.L.
104-188,
13excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal revenue code
14applies for Wisconsin purposes at the same time as for federal purposes.
15Amendments to the federal internal revenue code enacted after December 31, 1989,
16do not apply to this paragraph with respect to taxable years beginning after
1December 31, 1989, and before January 1, 1991, except that changes to the internal
2revenue code made by P.L.
101-280, P.L.
101-508, P.L.
102-227, P.L.
103-66 and, 3P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes
4that indirectly affect the federal internal revenue code made by P.L.
101-280, P.L.
5101-508, P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
6104-188,
and P.L. 105-34 apply for Wisconsin purposes at the same time as for
7federal purposes.
SB316, s. 2
8Section
2. 71.01 (6) (f) of the statutes, as affected by 1997 Wisconsin Act ....
9(Assembly Bill 100), is amended to read:
SB316,4,310
71.01
(6) (f) For taxable years that begin after December 31, 1990, and before
11January 1, 1992, 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, 1990. and as amended by P.L.
14102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section
151311 of P.L.
104-188,
and P.L. 105-34 and as indirectly affected by P.L.
99-514, P.L.
16100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
17101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66 and, 18P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal
19revenue code applies for Wisconsin purposes at the same time as for federal purposes.
20Amendments to the federal internal revenue code enacted after December 31, 1990,
21do not apply to this paragraph with respect to taxable years beginning after
22December 31, 1990, and before January 1, 1992, except that changes to the internal
23revenue code made by P.L.
102-90, P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
24104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that
25indirectly affect the federal internal revenue code made by P.L.
102-90, P.L.
102-227,
1P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
2and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
3purposes.
SB316, s. 3
4Section
3. 71.01 (6) (g) of the statutes, as affected by 1997 Wisconsin Act ....
5(Assembly Bill 100), is amended to read:
SB316,5,26
71.01
(6) (g) For taxable years that begin after December 31, 1991, and before
7January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, "internal revenue code" means the federal
9internal revenue code as amended to December 31, 1991, excluding sections 103, 104
10and 110 of P.L.
102-227, and as amended by P.L.
102-318, P.L.
102-486, P.L.
103-66,
11excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L.
12104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly
13affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
14101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
15excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and 17P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal
18revenue code applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal internal revenue code enacted after December 31, 1991,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1991, and before January 1, 1993, except that changes to the internal
22revenue code made by P.L.
102-318, 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 and changes that indirectly
24affect the provisions applicable to this subchapter made by P.L.
102-318, P.L.
1102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
2P.L. 105-34 apply for Wisconsin purposes at the same time as for federal purposes.
SB316, s. 4
3Section
4. 71.01 (6) (h) of the statutes, as affected by 1997 Wisconsin Act ....
4(Assembly Bill 100), is amended to read:
SB316,6,25
71.01
(6) (h) For taxable years that begin after December 31, 1992, and before
6January 1, 1994, 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, 1992, excluding sections 103, 104
9and 110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101
10(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
, P.L.
103-465 and, 11P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as
12indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
14102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
15102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
1613174 and 13203 of P.L.
103-66,
and P.L.
104-188, excluding section 1311 of P.L.
17104-188, and P.L. 105-34. The internal revenue code applies for Wisconsin purposes
18at the same time as for federal purposes. Amendments to the federal internal
19revenue code enacted after December 31, 1992, do not apply to this paragraph with
20respect to taxable years beginning after December 31, 1992, and before January 1,
211994, except that changes to the internal revenue code made by P.L.
103-66, P.L.
22103-465 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.
103-66, P.L.
103-465 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.
SB316, s. 5
3Section
5. 71.01 (6) (i) of the statutes, as affected by 1997 Wisconsin Act ....
4(Assembly Bill 100), is amended to read:
SB316,7,55
71.01
(6) (i) For taxable years that begin after December 31, 1993, and before
6January 1, 1995, 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, 1993, excluding sections 103, 104
9and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
10and 13215 of P.L.
103-66 and as amended by P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
12section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and as
13indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
14101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
15102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
16102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203
17(d) and 13215 of P.L.
103-66, 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. The internal revenue code
20applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the federal internal revenue code enacted after December 31,
1993,
22do not apply to this paragraph with respect to taxable years beginning after
23December 31, 1993, and before January 1, 1995, except that changes to the internal
24revenue code made by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
25excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
1104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and changes that
2indirectly affect the provisions applicable to this subchapter made by P.L.
103-296,
3P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
4104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and
5P.L. 105-34, apply for Wisconsin purposes at the same time as for federal purposes.
SB316, s. 6
6Section
6. 71.01 (6) (j) of the statutes, as affected by 1997 Wisconsin Act ....
7(Assembly Bill 100), is amended to read:
SB316,8,78
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
9January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
10decommissioning trust or reserve funds, "internal revenue code" means the federal
11internal revenue code as amended to December 31, 1994, excluding sections 103, 104
12and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
13(d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
14excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
15104-193 and P.L. 105-34 and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
16100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
17101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
18102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
19(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
20103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1202, 1204, 1311
21and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34. The
22internal revenue code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the federal internal revenue code enacted after
24December 31, 1994, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1994, and before January 1, 1996, except that
1changes to the internal revenue code made by P.L.
104-7, P.L.
104-117, P.L.
104-188,
2excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
3104-193 and P.L. 105-34 and changes that indirectly affect the provisions applicable
4to this subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding
5sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 6and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
7purposes.
SB316, s. 7
8Section
7. 71.01 (6) (k) of the statutes, as affected by 1997 Wisconsin Act ....
9(Assembly Bill 100), is amended to read:
SB316,9,910
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
11January 1, 1997, 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, 1995, excluding sections 103, 104
14and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
15(d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding sections
161123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L.
17105-33 and P.L. 105-34, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
18100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
19101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
20102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
21(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
22103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202,
231204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and
, P.L.
104-193, P.L. 105-33
24and P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the
25same time as for federal purposes. Amendments to the federal internal revenue code
1enacted after December 31, 1995, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 1995, and before January 1, 1997,
3except that changes to the internal revenue code made by P.L.
104-117, P.L.
104-188,
4excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 5and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 and changes that indirectly affect the
6provisions applicable to this subchapter made by P.L.
104-117, P.L.
104-188,
7excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 8and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 apply for Wisconsin purposes at the
9same time as for federal purposes.
SB316, s. 8
10Section
8. 71.01 (6) (L) of the statutes, as created by 1997 Wisconsin Act ....
11(Assembly Bill 100), is amended to read:
SB316,9,2512
71.01
(6) (L) For taxable years that begin after December 31, 1996,
and before
13January 1, 1998, 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, 1996, excluding sections 103, 104
16and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d)
17of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
18104-188,
and as amended by P.L. 105-33 and P.L. 105-34 and as indirectly affected
19by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
20P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
21sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
22excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
23P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
24excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
25104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34. 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,
1996,
3do not apply to this paragraph with respect to taxable years beginning after
4December 31, 1996
, and before January 1, 1998, except that changes to the Internal
5Revenue Code made by P.L. 105-33 and P.L. 105-34 and changes that indirectly
6affect the provisions applicable to this subchapter made by P.L. 105-33 and P.L.
7105-34 apply for Wisconsin purposes at the same time as for federal purposes.
SB316, s. 9
8Section
9. 71.01 (6) (m) of the statutes is created to read:
SB316,10,259
71.01
(6) (m) For taxable years that begin after December 31, 1997, for natural
10persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
11reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
12as amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
13102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and
14sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as
15indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
16101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
17102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
18102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1913203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
20104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605
21(d) of P.L.
104-188, P.L.
104-191 and P.L.
104-193. The Internal Revenue Code
22applies for Wisconsin purposes at the same time as for federal purposes.
23Amendments to the federal Internal Revenue Code enacted after
24December 31, 1996, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1997.
SB316, s. 10
1Section
10. 71.01 (7r) of the statutes, as affected by 1997 Wisconsin Act ....
2(Assembly Bill 100), is amended to read:
SB316,11,113
71.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
4or depreciation, "internal revenue code" means either the federal internal revenue
5code as amended to December 31, 1996,
for property placed in service before August
66, 1997, or as amended to August 5, 1997, for property placed in service on August
76, 1997, or thereafter or the federal internal revenue code in effect for the taxable
8year for which the return is filed, except that property that, under s. 71.02 (2) (d) 12.,
91985 stats., is required to be depreciated for taxable year 1986 under the internal
10revenue code as amended to December 31, 1980, shall continue to be depreciated
11under the internal revenue code as amended to December 31, 1980.
SB316, s. 11
12Section
11. 71.22 (4) (e) of the statutes, as affected by 1997 Wisconsin Act ....
13(Assembly Bill 100), is amended to read:
SB316,12,814
71.22
(4) (e) 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, 1989, and before January 1, 1991, means the federal internal revenue
17code as amended to December 31, 1989, and as amended by P.L.
101-508, P.L.
18102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
19P.L. 105-34 and as indirectly affected in the provisions applicable to this subchapter
20by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
21(2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
22100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
23102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188, and
24P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the federal internal revenue code
1enacted after December 31, 1989, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 1989, and before January 1, 1991, except
3that changes to the internal revenue code 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 5and changes that indirectly affect the provisions applicable to this subchapter made
6by P.L.
101-508, P.L.
102-227, P.L.
103-66 and, P.L.
104-188, excluding section 1311
7of P.L.
104-188,
and P.L. 105-34 apply for Wisconsin purposes at the same time as
8for federal purposes.
SB316, s. 12
9Section
12. 71.22 (4) (f) of the statutes, as affected by 1997 Wisconsin Act ....
10(Assembly Bill 100), is amended to read:
SB316,13,511
71.22
(4) (f) 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, 1990, and before January 1, 1992, means the federal internal revenue
14code as amended to December 31, 1990, and as amended by P.L.
102-227, P.L.
15102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
16P.L. 105-34 and as indirectly affected in the provisions applicable to this subchapter
17by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
18(2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
19100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
20102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
21104-188, and P.L. 105-34. The internal revenue code applies for Wisconsin purposes
22at the same time as for federal purposes. Amendments to the federal internal
23revenue code enacted after December 31, 1990, do not apply to this paragraph with
24respect to taxable years beginning after December 31, 1990, and before January 1,
251992, except that changes to the internal revenue code made by P.L.
102-227, P.L.
1102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
2P.L. 105-34 and changes that indirectly affect the provisions applicable to this
3subchapter made by P.L.
102-227, P.L.
102-486, P.L.
103-66 and, P.L.
104-188,
4excluding section 1311 of P.L.
104-188,
and P.L. 105-34 apply for Wisconsin purposes
5at the same time as for federal purposes.
SB316, s. 13
6Section
13. 71.22 (4) (g) of the statutes, as affected by 1997 Wisconsin Act ....
7(Assembly Bill 100), is amended to read:
SB316,14,58
71.22
(4) (g) 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, 1991, and before January 1, 1993, means the federal internal revenue
11code as amended to December 31, 1991, excluding sections 103, 104 and 110 of P.L.
12102-227, and as amended by P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
13sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L.
104-188,
14excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly affected in
15the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
16100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823
17(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
18101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
19103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
20sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and P.L.
104-188,
21excluding section 1311 of P.L.
104-188, and P.L. 105-34. The internal revenue code
22applies for Wisconsin purposes at the same time as for federal purposes.
23Amendments to the federal internal revenue code enacted after December 31, 1991,
24do not apply to this paragraph with respect to taxable years beginning after
25December 31, 1991, and before January 1, 1993, except that changes to the internal
1revenue code made by P.L.
102-318, P.L.
102-486, P.L.
103-66
and, P.L.
104-188,
2excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and changes that indirectly
3affect the provisions applicable to this subchapter made by P.L.
102-318, P.L.
4102-486, P.L.
103-66 and, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and
5P.L. 105-34 apply for Wisconsin purposes at the same time as for federal purposes.
SB316, s. 14
6Section
14. 71.22 (4) (h) of the statutes, as affected by 1997 Wisconsin Act ....
7(Assembly Bill 100), is amended to read:
SB316,15,58
71.22
(4) (h) 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, 1992, and before January 1, 1994, means the federal internal revenue
11code as amended to December 31, 1992, excluding sections 103, 104 and 110 of P.L.
12102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and (c) 1,
1313113, 13150, 13171, 13174 and 13203 of P.L.
103-66, P.L.
103-465,
and P.L.
14104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 and as indirectly
15affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
16P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and
17823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
18101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
19103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
20sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
21P.L.
103-465 and, P.L.
104-188, excluding section 1311 of P.L.
104-188, and P.L.
22105-34. The internal revenue code applies for Wisconsin purposes at the same time
23as for federal purposes. Amendments to the federal internal revenue code enacted
24after December 31, 1992, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1992, and before January 1, 1994, except that changes
1to the internal revenue code made by P.L.
103-66, P.L.
103-465
and, P.L.
104-188,
2excluding section 1311 of P.L.
104-188, and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L.
103-66, P.L.
103-465 and P.L.
4104-188, excluding section 1311 of P.L.
104-188,
and P.L. 105-34 apply for Wisconsin
5purposes at the same time as for federal purposes.
SB316, s. 15
6Section
15. 71.22 (4) (i) of the statutes, as affected by 1997 Wisconsin Act ....
7(Assembly Bill 100), is amended to read:
SB316,16,108
71.22
(4) (i) 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, 1993, and before January 1, 1995, means the federal internal revenue
11code as amended to December 31, 1993, excluding sections 103, 104 and 110 of P.L.
12102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
13103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7,
14excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
15104-188, P.L.
104-191, P.L.
104-193 and P.L. 105-34 and as indirectly affected in the
16provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 17excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
18P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
19101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
20110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2113113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
103-66, P.L.
103-296,
22P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
23104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and
24P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the federal internal revenue code
1enacted after December 31, 1993, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 1993, and before January 1, 1995,
3except that changes to the internal revenue code made by P.L.
103-296, P.L.
103-337,
4P.L.
103-465, 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
6changes that indirectly affect the provisions applicable to this subchapter made by
7P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
8104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191 and, P.L.
9104-193 and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
10purposes.
SB316, s. 16
11Section
16. 71.22 (4) (j) of the statutes, as affected by 1997 Wisconsin Act ....
12(Assembly Bill 100), is amended to read:
SB316,17,1313
71.22
(4) (j) 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, 1994, and before January 1, 1996, means the federal internal revenue
16code as amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
17102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
18and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and
191605 of P.L.
104-188, P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and as
20indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
21100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
22(b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
23101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
24excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
25103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
1103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
2excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
3104-193 and P.L. 105-34. The internal revenue code applies for Wisconsin purposes
4at the same time as for federal purposes. Amendments to the federal internal
5revenue code enacted after December 31, 1994, do not apply to this paragraph with
6respect to taxable years beginning after December 31, 1994, and before
7January 1, 1996, except that changes to the internal revenue code made by P.L.
8104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188,
9P.L.
104-191 and, P.L.
104-193 and P.L. 105-34 and changes that indirectly affect
10the provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188,
11excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 and, P.L.
12104-193 and P.L. 105-34 apply for Wisconsin purposes at the same time as for federal
13purposes.
SB316, s. 17
14Section
17. 71.22 (4) (k) of the statutes, as affected by 1997 Wisconsin Act ....
15(Assembly Bill 100), is amended to read:
SB316,18,1616
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
17(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
18December 31, 1995, and before January 1, 1997, means the federal internal revenue
19code as amended to December 31, 1995, excluding sections 103, 104 and 110 of P.L.
20102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66,
21and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605
22of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 and as
23indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
24100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
25(b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
1101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
2excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
3103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
4103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
5excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 6and, P.L.
104-193, P.L. 105-33 and P.L. 105-34. The internal revenue code applies
7for Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal internal revenue code enacted after December 31, 1995, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 1995, and
10before January 1, 1997, except that changes to the Internal Revenue Code made by
11P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188,
12P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and P.L. 105-34, and changes that
13indirectly affect the provisions applicable to this subchapter made by P.L.
104-188,
14excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191 15and, P.L.
104-193, P.L. 105-33 and P.L. 105-34 apply for Wisconsin purposes at the
16same time as for federal purposes.
SB316, s. 18
17Section
18. 71.22 (4) (L) of the statutes, as created by 1997 Wisconsin Act ....
18(Assembly Bill 100), is amended to read:
SB316,19,1619
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g) and 71.42 (2), "internal revenue code", for taxable years that begin after
21December 31, 1996,
and before January 1, 1998, means the federal internal revenue
22code as amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
23102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and
24sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188,
and as
25amended by P.L. 105-33 and P.L. 105-34 and as indirectly affected in the provisions
1applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
2sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 3and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
4101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
5102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
7103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
81311 and 1605 (d) of P.L.
104-188, P.L.
104-191 and, P.L.
104-193, P.L. 105-33 and
9P.L. 105-34. The internal revenue code applies for Wisconsin purposes at the same
10time as for federal purposes. Amendments to the federal internal revenue code
11enacted after December 31, 1996, do not apply to this paragraph with respect to
12taxable years beginning after December 31, 1996
, and before January 1, 1998,
13except that changes to the internal revenue code made by P.L. 105-33 and P.L.
14105-34 and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L. 105-33 and P.L. 105-34 apply for Wisconsin purposes at the
16same time as for federal purposes.
SB316, s. 19
17Section
19. 71.22 (4) (m) of the statutes is created to read:
SB316,20,1018
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
19(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
20December 31, 1997, means the federal Internal Revenue Code as amended to
21December 31, 1996, excluding sections 103, 104 and 110 of P.L.
102-227, sections
2213113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and sections 1123 (b),
231202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as indirectly affected in the
24provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 25excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
1P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
2101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
3110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
413113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
5103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
6(c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191 and P.L.
104-193. The
7Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
8purposes. Amendments to the federal Internal Revenue Code enacted after
9December 31, 1996, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1997.
