LRB-4138/1
JK&MES:kmg:ch
2003 - 2004 LEGISLATURE
February 3, 2004 - Introduced by Representatives Musser, Kreibich, Nischke,
Pettis, Suder, Owens, Boyle, J. Wood, Turner, Krawczyk, Gunderson,
McCormick, Hahn, Nass and Albers, cosponsored by Senator Kanavas.
Referred to Joint Survey Committee on Tax Exemptions.
AB807,2,2
1An Act to amend 71.01 (6) (j), 71.01 (6) (k), 71.01 (6) (L), 71.01 (6) (m), 71.01 (6)
2(n), 71.01 (6) (o), 71.01 (6) (p), 71.22 (4) (j), 71.22 (4) (k), 71.22 (4) (L), 71.22 (4)
3(m), 71.22 (4) (n), 71.22 (4) (o), 71.22 (4) (p), 71.22 (4m) (h), 71.22 (4m) (i), 71.22
4(4m) (j), 71.22 (4m) (k), 71.22 (4m) (L), 71.22 (4m) (m), 71.22 (4m) (n), 71.26 (2)
5(b) 10., 71.26 (2) (b) 11., 71.26 (2) (b) 12., 71.26 (2) (b) 13., 71.26 (2) (b) 14., 71.26
6(2) (b) 15., 71.26 (2) (b) 16., 71.34 (1g) (j), 71.34 (1g) (k), 71.34 (1g) (L), 71.34 (1g)
7(m), 71.34 (1g) (n), 71.34 (1g) (o), 71.34 (1g) (p), 71.42 (2) (i), 71.42 (2) (j), 71.42
8(2) (k), 71.42 (2) (L), 71.42 (2) (m), 71.42 (2) (n) and 71.42 (2) (o); and
to create
971.05 (6) (b) 34. of the statutes;
relating to: adopting changes to the Internal
10Revenue Code for state income and franchise tax purposes and creating an
11individual income tax exemption for pay received from the federal government
1by certain members of a reserve component of the armed forces who serve on
2active duty.
Analysis by the Legislative Reference Bureau
This bill adopts, for state income and franchise tax purposes, changes to the
Internal Revenue Code made by Public Law 108-121, the Military Family Tax Relief
Act of 2003. Public Law 108-121 provides, in part, for an increase in the death
gratuity that is payable to the family of a deceased member of the armed forces and
excludes the amount of the death gratuity from the calculation of gross income. The
bill also creates an individual income tax exemption for pay received from the federal
government by a member of a reserve component of the armed forces who is called
to active federal service or special state service. The exemption applies to any
amounts of military pay that are paid to the person and that relate to the period of
time during which the person is on active duty.
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 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:
AB807,3,255
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
6January 1, 1996, 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, 1994, excluding sections 103,
9104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
11excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
13162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
1406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
2by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
3P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
4sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
5excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
6P.L.
103-296, P.L.
103-337, P.L.
103-465, 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, P.L.
8104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
9162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
10406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
11applies for Wisconsin purposes at the same time as for federal purposes.
12Amendments to the federal Internal Revenue Code enacted after December 31, 1994,
13do not apply to this paragraph with respect to taxable years beginning after
14December 31, 1994, and before January 1, 1996, except that changes to the Internal
15Revenue Code made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
161202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
17P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
18106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
19and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
20applicable to this subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188,
21excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
22104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
23162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
24406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
25purposes at the same time as for federal purposes.
AB807,5,123
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,
7104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
9sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
10104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
11excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 13and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
14P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
15P.L.
102-227, 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, and
1713203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
18104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
19104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
20105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134,
21P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and
22P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
23same time as for federal purposes. Amendments to the federal Internal Revenue
24Code enacted after December 31, 1995, do not apply to this paragraph with respect
25to taxable years beginning after December 31, 1995, and before January 1, 1997,
1except that changes to the Internal Revenue Code made by P.L.
104-117, P.L.
2104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
3104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
4106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 6and changes that indirectly affect the provisions applicable to this subchapter made
7by P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605
8of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
9P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
10107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
11107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
12federal purposes.
AB807,6,2315
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
16January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
19104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
22P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
23107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
24sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
25indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
1101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
2102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L.
10108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
11time as for federal purposes. Amendments to the federal Internal Revenue Code
12enacted after December 31, 1996, do not apply to this paragraph with respect to
13taxable years beginning after December 31, 1996, and before January 1, 1998,
14except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
15P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and
16165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
17P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
18P.L. 108-121, and changes that indirectly affect the provisions applicable to this
19subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
20106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
21excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
22101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
23purposes at the same time as for federal purposes.
AB807,8,9
171.01
(6) (m) For taxable years that begin after December 31, 1997, and before
2January 1, 1999, 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, 1997, excluding sections 103,
5104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
8P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
9107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
10sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
11indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
12101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
13102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
14102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
16104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
17(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
18105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
20of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
21107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code applies
22for Wisconsin purposes at the same time as for federal purposes. Amendments to the
23federal Internal Revenue Code enacted after December 31, 1997, do not apply to this
24paragraph with respect to taxable years beginning after December 31, 1997, and
25before January 1, 1999, except that changes to the Internal Revenue Code made by
1P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
3of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
4107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
5provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
6105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
7P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
8107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
9108-121, apply for Wisconsin purposes at the same time as for federal purposes.
AB807,9,2112
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
13January 1, 2000, 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, 1998, excluding sections 103,
16104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
17(d) of 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.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
20of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
21107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
22affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
23101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, 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.
104-117, P.L.
2104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
3104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
4105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
5excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
6of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
7107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
8Code applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal Internal Revenue Code enacted after December 31, 1998,
10do not apply to this paragraph with respect to taxable years beginning after
11December 31, 1998, and before January 1, 2000, except that changes to the Internal
12Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
13excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
14of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
15107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
16indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
17P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
18106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
19107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
20107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
21federal purposes.
AB807,9,2524
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
25January 1, 2003, 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, 1999, excluding sections 103,
3104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
4(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
6of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
7107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
8P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
9108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
10101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
11102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
12102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
14104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
151311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
16105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
17106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
18P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
19107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
20P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121. The Internal
21Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 1999, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1999, and before January 1, 2003, except that changes
25to the Internal Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections
1162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
2107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
3101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
4107-358,
and P.L. 108-121, and changes that indirectly affect the provisions
5applicable to this subchapter made by P.L.
106-230, P.L.
106-554, P.L.
107-15, P.L.
6107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
7107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
8P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin
9purposes at the same time as for federal purposes.
AB807,12,1212
71.01
(6) (p) For taxable years that begin after December 31, 2002, for natural
13persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
14reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
15as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
16102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
17sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
18sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
19section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
20affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
21101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, 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.
104-117, P.L.
25104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
1104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
2105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
4section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
5excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 6P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
7purposes at the same time as for federal purposes. Amendments to the federal
8Internal Revenue Code enacted after December 31, 2002, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2002
, except
10that changes to the Internal Revenue Code made by P.L. 108-121 and changes that
11indirectly affect the provisions applicable to this subchapter made by P.L. 108-121
12apply for Wisconsin purposes at the same time as for federal purposes.
AB807, s. 8
13Section
8. 71.05 (6) (b) 34. of the statutes is created to read:
AB807,12,2014
71.05
(6) (b) 34. Any amount of basic, special, and incentive pay income or
15compensation, as those terms are used in
37 USC chapters 3 and
5, received from the
16federal government by a person who is a member of a reserve component of the U.S.
17armed forces, after being called into active federal service under the provisions of
10
18USC 12302 (a) or
10 USC 12304, or into special state service authorized by the
19federal department of defense under
32 USC 502 (f), that is paid to the person for a
20period of time during which the person is on active duty.
AB807,14,723
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
25December 31, 1994, and before January 1, 1996, means the federal Internal
1Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and
2110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
3of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
41204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
5105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
6P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
7107-181,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
8this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
9(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
101008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
11P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
12102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
14104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
15P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
17excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
18The Internal Revenue Code applies for Wisconsin purposes at the same time as for
19federal purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 1994, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 1994, and before January 1, 1996, except that
22changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
23sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
24105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
25P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
1107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
2provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding
3sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
4105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
6107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
7same time as for federal purposes.
AB807,15,2010
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
12December 31, 1995, and before January 1, 1997, means the federal Internal
13Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
14110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
15of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
161311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
17P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
18106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
19and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
20applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
21sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 22and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
23101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
21605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
3105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
5107-181, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes. Amendments to the federal
7Internal Revenue Code enacted after December 31, 1995, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1995, and
9before January 1, 1997, except that changes to the Internal Revenue Code made by
10P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
11P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
12P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
161605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
17105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
18P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
19107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
20federal purposes.
AB807,17,823
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
25December 31, 1996, and before January 1, 1998, means the federal Internal
1Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
2110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
3103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
4and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
5106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
7101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
8affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
9P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
10823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
11101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
12103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
13sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
14103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
18section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
19406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. 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
22December 31, 1996, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 1996, and before January 1, 1998, except that
24changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
25105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
2107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
3108-121, and changes that indirectly affect the provisions applicable to this
4subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
5106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
7101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
8purposes at the same time as for federal purposes.
AB807,18,2111
71.22
(4) (m) 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, 1997, and before January 1, 1999, means the federal Internal
14Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
15110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
16103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
17and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
18106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
19excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
21affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
22P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
23823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
24101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
25103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
1sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
2103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
31123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
4104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
5106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
6P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
7excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
8The Internal Revenue Code applies for Wisconsin purposes at the same time as for
9federal purposes. Amendments to the federal Internal Revenue Code enacted after
10December 31, 1997, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1997, and before January 1, 1999, except that
12changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
13105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
14P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
15107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
16108-121, and changes that indirectly affect the provisions applicable to this
17subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
18106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
19excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
21purposes at the same time as for federal purposes.
AB807,20,924
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1998, and before January 1, 2000, means the federal Internal
2Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
3110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
4103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
5and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
6sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
7107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
8P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly affected in the
9provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 10excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
11of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
12101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
13110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
15103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
16(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
17105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
18106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
19P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
20excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276, and
21P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
22same time as for federal purposes. Amendments to the federal Internal Revenue
23Code enacted after December 31, 1998, do not apply to this paragraph with respect
24to taxable years beginning after December 31, 1998, and before January 1, 2000,
25except that changes to the Internal Revenue Code made by P.L.
106-36, P.L.
1106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
2P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
3excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and
4P.L. 108-121, and changes that indirectly affect the provisions applicable to this
5subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
6excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
7of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
8107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for Wisconsin
9purposes at the same time as for federal purposes.
AB807,21,2412
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
13(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
14December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
15Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
16102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 17and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
18amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
19106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
20P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
21107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
22108-121, and as indirectly affected in the provisions applicable to this subchapter
23by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
24(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
25100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
1102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
2102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
4104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
6105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
8section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
9excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
10107-276,
and P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies
11for Wisconsin purposes at the same time as for federal purposes. Amendments to the
12federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 1999, and
14before January 1, 2003, except that changes to the Internal Revenue Code made by
15P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
16107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
17P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
18107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and
19changes that indirectly affect the provisions applicable to this subchapter made by
20P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
21107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
22P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
23107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for
24Wisconsin purposes at the same time as for federal purposes.
AB807,23,53
71.22
(4) (p) 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, 2002, means the federal Internal Revenue Code as amended to
6December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
81202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
9165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
10107-147,
and as amended by P.L. 108-121, 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)
13of P.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, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
17103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
18(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
19105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
20106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
21P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
22107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
23107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
24Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
25purposes. Amendments to the federal Internal Revenue Code enacted after
1December 31, 2002, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 2002
, except that changes to the Internal Revenue
3Code made by P.L. 108-121 and changes that indirectly affect the provisions
4applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
5the same time as for federal purposes.
AB807,24,168
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
9before January 1, 1996, "Internal Revenue Code", for corporations that are subject
10to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
11Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
12104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
14sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
15105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
16P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
17107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
18provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
19P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
20excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
21103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
22103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
23excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
25162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
1406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
2applies for Wisconsin purposes at the same time as for federal purposes.
3Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
4apply to this paragraph with respect to taxable years beginning after
5December 31, 1994, and before January 1, 1996, except that changes to the Internal
6Revenue Code made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
71311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
8105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
9P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
10107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
11applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
121202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
13P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
14106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
15and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time
16as for federal purposes.
AB807,26,219
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
20January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
21on unrelated business income under s. 71.26 (1) (a), means the federal Internal
22Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
23110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
24of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
251311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
1P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
2106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
3and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
4applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
5101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
6excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
7103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
8103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
9excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
10P.L.
104-193, PL.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
11excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
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
17changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
181123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
19105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
20162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
21406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
22affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
23sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
1excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 2apply for Wisconsin purposes at the same time as for federal purposes.
AB807,27,135
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
6January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
7on unrelated business income under s. 71.26 (1) (a), means the federal Internal
8Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
9110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
10103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188 11and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
12106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
13excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
14101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
15affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
16P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
17P.L.
102-227, 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.
20104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
21104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
22105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
23P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
24excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
25The Internal Revenue Code applies for Wisconsin purposes at the same time as for
1federal purposes. Amendments to the Internal Revenue Code enacted after
2December 31, 1996, do not apply to this paragraph with respect to taxable years
3beginning after December 31, 1996, and before January 1, 1998, except that
4changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
5105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
6P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
7107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
8108-121, and changes that indirectly affect provisions applicable to this subchapter
9made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
10106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
11section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
12406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
13purposes at the same time as for federal purposes.
AB807,28,2416
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
17before January 1, 1999, "Internal Revenue Code", for corporations that are subject
18to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
19Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
20104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
21(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
23P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
24107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
25sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
1indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
2100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
3101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
4102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
6104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
7(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
8105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
9excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
10of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
11107-147,
and P.L.
107-181, and P.L. 108-121. 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, 1997, do not apply to this
14paragraph with respect to taxable years beginning after December 31, 1997, and
15before January 1, 1999, except that changes to the Internal Revenue Code made by
16P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
18of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
19107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
20provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
21105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
24108-121, apply for Wisconsin purposes at the same time as for federal purposes.
