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.
AB807,30,123
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
4before January 1, 2000, "Internal Revenue Code", for corporations that are subject
5to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
6Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
7104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
8(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
11of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
12107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
13affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
14P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
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.
18104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
20105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
22of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
23107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
24Code applies for Wisconsin purposes at the same time as for federal purposes.
25Amendments to the Internal Revenue Code enacted after December 31, 1998, do not
1apply to this paragraph with respect to taxable years beginning after
2December 31, 1998, and before January 1, 2000, except that changes to the Internal
3Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
5of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
6107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
7indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
8P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
10107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
11107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
12federal purposes.
AB807,31,2515
71.22
(4m) (m) For taxable years that begin after December 31, 1999, and
16before January 1, 2003, "Internal Revenue Code", for corporations that are subject
17to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
18Internal Revenue Code as amended to December 31, 1999, 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.
106-230, P.L.
106-554, excluding sections 162 and
22165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
23P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
24406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and
25P.L. 108-121, and as indirectly affected in the provisions applicable to this
1subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
2P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
3and 110 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, P.L.
104-193, P.L.
7105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
8106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
9P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
10107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
11P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
12Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
13purposes. Amendments to the Internal Revenue Code enacted after December 31,
141999, do not apply to this paragraph with respect to taxable years beginning after
15December 31, 1999, and before January 1, 2003, except that changes to the Internal
16Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
17of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
18107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
19P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
20108-121, and changes that indirectly affect the provisions applicable to this
21subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
24P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
25108-121, apply for Wisconsin purposes at the same time as for federal purposes.
AB807,33,33
71.22
(4m) (n) For taxable years that begin after December 31, 2002, "Internal
4Revenue Code," for corporations that are subject to a tax on unrelated business
5income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
6to December 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,
12P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
18105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
20107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
21of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L.
22108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
23time as for federal purposes. Amendments to the Internal Revenue Code enacted
24after December 31, 2002, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 2002
, except that changes to the Internal Revenue
1Code made by P.L. 108-121 and changes that indirectly affect the provisions
2applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
3the same time as for federal purposes.
AB807,36,56
71.26
(2) (b) 10. For taxable years that begin after December 31, 1994, and
7before January 1, 1996, for a corporation, conduit or common law trust which
8qualifies as a regulated investment company, real estate mortgage investment
9conduit or real estate investment trust under the Internal Revenue Code as amended
10to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
102-227 and
11sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
12amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605
13of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
14P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, 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 as indirectly affected in the provisions applicable to this subchapter
17by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
18P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
21103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of
22P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
23P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
24107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
25108-121, "net income" means the federal regulated investment company taxable
1income, federal real estate mortgage investment conduit taxable income or federal
2real estate investment trust taxable income of the corporation, conduit or trust as
3determined under the Internal Revenue Code as amended to December 31, 1994,
4excluding sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d),
513171 (d), 13174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
6104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
7104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
8excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
9excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 10and as indirectly affected in the provisions applicable to this subchapter 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.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
13102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
14(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
15103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of
16P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
17P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
19108-121, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is
20required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue
21Code as amended to December 31, 1980, shall continue to be depreciated under the
22Internal Revenue Code as amended to December 31, 1980, and except that the
23appropriate amount shall be added or subtracted to reflect differences between the
24depreciation or adjusted basis for federal income tax purposes and the depreciation
25or adjusted basis under this chapter of any property disposed of during the taxable
1year. The Internal Revenue Code as amended to December 31, 1994, excluding
2sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
4excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
5104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
7406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
8in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
9100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
10102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
11102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
13104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
14104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
16excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 17applies for Wisconsin purposes at the same time as for federal purposes.
18Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
19apply to this subdivision with respect to taxable years that begin after
20December 31, 1994, and before January 1, 1996, except that changes made by P.L.
21104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
22P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
23excluding sections 162 and 165 of P.L.
106-554, 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, 25and changes that indirectly affect the provisions applicable to this subchapter made
1by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
2104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
3106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
4excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 5apply for Wisconsin purposes at the same time as for federal purposes.
AB807,39,98
71.26
(2) (b) 11. For taxable years that begin after December 31, 1995, and
9before January 1, 1997, for a corporation, conduit or common law trust which
10qualifies as a regulated investment company, real estate mortgage investment
11conduit or real estate investment trust under the Internal Revenue Code as amended
12to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
102-227 and
13sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
14amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
15104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
16105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, 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 as indirectly affected in the provisions applicable to this
19subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
20P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
21and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
23103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
241204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
25105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
2107-147,
and P.L.
107-181,
and P.L. 108-121, "net income" means the federal
3regulated investment company taxable income, federal real estate mortgage
4investment conduit taxable income or federal real estate investment trust taxable
5income of the corporation, conduit or trust as determined under the Internal
6Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
7110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
8of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
91311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
10P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
11106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
12and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
13applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
14101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, 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 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
18excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
19P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
20excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
21excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 22except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to
23be depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as
24amended to December 31, 1980, shall continue to be depreciated under the Internal
25Revenue Code as amended to December 31, 1980, and except that the appropriate
1amount shall be added or subtracted to reflect differences between the depreciation
2or adjusted basis for federal income tax purposes and the depreciation or adjusted
3basis under this chapter of any property disposed of during the taxable year. The
4Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
5104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123,
71202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33,
8P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and
9165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
10P.L.
107-147,
and P.L.
107-181,
and 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,
12P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
17P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
19excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 20applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the Internal Revenue Code enacted after December 31, 1995, do not
22apply to this subdivision with respect to taxable years that begin after
23December 31, 1995, and before January 1, 1997, except that changes to the Internal
24Revenue Code made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
251605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
1105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
2P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
3107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
4applicable to this subchapter made by P.L.
104-188, excluding sections 1123, 1202,
51204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
6105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
7P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
8107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
9same time as for federal purposes.
AB807,42,1612
71.26
(2) (b) 12. For taxable years that begin after December 31, 1996, and
13before January 1, 1998, for a corporation, conduit or common law trust which
14qualifies as a regulated investment company, real estate mortgage investment
15conduit, real estate investment trust or financial asset securitization investment
16trust under the Internal Revenue Code as amended to December 31, 1996, excluding
17sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
191605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
20P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
21106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
22107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
23108-121, and as indirectly affected in the provisions applicable to this subchapter
24by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
25P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
1102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
2(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
3103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
41311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
5105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
7107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
8107-181,
and P.L. 108-121, "net income" means the federal regulated investment
9company taxable income, federal real estate mortgage investment conduit taxable
10income, federal real estate investment trust or financial asset securitization
11investment trust taxable income of the corporation, conduit or trust as determined
12under the Internal Revenue Code as amended to December 31, 1996, excluding
13sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
151605 (d) of P.L.
104-188 and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
16P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
17106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
19108-121, and as indirectly affected in the provisions applicable to this subchapter
20by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
21P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
24103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
1105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
2162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
3107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
4107-181,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
51985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
6Internal Revenue Code as amended to December 31, 1980, shall continue to be
7depreciated under the Internal Revenue Code as amended to December 31, 1980,
8and except that the appropriate amount shall be added or subtracted to reflect
9differences between the depreciation or adjusted basis for federal income tax
10purposes and the depreciation or adjusted basis under this chapter of any property
11disposed of during the taxable year. The Internal Revenue Code as amended to
12December 31, 1996, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
14(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
15105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
17of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
18107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
19provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
20P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
21excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
22103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
23103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, 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, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
1106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
2excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
3101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, applies for
4Wisconsin purposes at the same time as for federal purposes. Amendments to the
5Internal Revenue Code enacted after December 31, 1996, do not apply to this
6subdivision with respect to taxable years that begin after December 31, 1996, and
7before January 1, 1998, except that changes to the Internal Revenue Code made by
8P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, 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, and changes that indirectly affect the
12provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
13105-206, P.L.
105-277, P.L.
106-36, 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, apply for Wisconsin purposes at the same time as for federal purposes.
AB807,45,2419
71.26
(2) (b) 13. For taxable years that begin after December 31, 1997, and
20before January 1, 1999, for a corporation, conduit or common law trust which
21qualifies as a regulated investment company, real estate mortgage investment
22conduit, real estate investment trust or financial asset securitization investment
23trust under the Internal Revenue Code as amended to December 31, 1997, excluding
24sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
11605 (d) of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
2105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
3P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
4107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
5108-121, and as indirectly affected in the provisions applicable to this subchapter
6by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
7P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
8102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
9(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
10103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
111311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
12105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
15406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, "net income" means the
16federal regulated investment company taxable income, federal real estate mortgage
17investment conduit taxable income, federal real estate investment trust or financial
18asset securitization investment trust taxable income of the corporation, conduit or
19trust as determined under the Internal Revenue Code as amended to December 31,
201997, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d),
2113171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204
22(f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206,
23P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and
24165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
25P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
1P.L. 108-121, and as indirectly affected in the provisions applicable to this
2subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
3P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
4and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
6103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
7(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
8105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
9106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, except that
12property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated
13for taxable years 1983 to 1986 under the Internal Revenue Code as amended to
14December 31, 1980, shall continue to be depreciated under the Internal Revenue
15Code as amended to December 31, 1980, and except that the appropriate amount
16shall be added or subtracted to reflect differences between the depreciation or
17adjusted basis for federal income tax purposes and the depreciation or adjusted basis
18under this chapter of any property disposed of during the taxable year. The Internal
19Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
20110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
21103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
22and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
23106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
24excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
25101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
1affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
2P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
3P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
4102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
9162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, 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, applies for Wisconsin purposes at the same time as for
12federal purposes. Amendments to the Internal Revenue Code enacted after
13December 31, 1997, do not apply to this subdivision with respect to taxable years that
14begin after December 31, 1997, and before January 1, 1999, except that changes to
15the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
16106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
17P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
18excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 19and changes that indirectly affect the provisions applicable to this subchapter made
20by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
22of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
23107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
24same time as for federal purposes.
AB807,49,93
71.26
(2) (b) 14. For taxable years that begin after December 31, 1998, and
4before January 1, 2000, for a corporation, conduit or common law trust which
5qualifies as a regulated investment company, real estate mortgage investment
6conduit, real estate investment trust or financial asset securitization investment
7trust under the Internal Revenue Code as amended to December 31, 1998, excluding
8sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
913174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
101605 (d) of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230,
11P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
12section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
13406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as
14indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
15100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
16101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
17102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
19104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
20(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
21105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
22106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
23section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
24406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, "net income"
25means the federal regulated investment company taxable income, federal real estate
1mortgage investment conduit taxable income, federal real estate investment trust
2or financial asset securitization investment trust taxable income of the corporation,
3conduit or trust as determined under the Internal Revenue Code as amended to
4December 31, 1998, excluding sections 103, 104, and 110 of P.L.
102-227, sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123
6(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
7106-36, P.L.
106-170, P.L.
106-230, 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, P.L.
107-181,
and P.L.
10107-276,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
11this subchapter 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.
101-508, P.L.
102-227, excluding sections
13103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
14sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
15103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
161123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
17104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
18106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
19P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
20107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
21107-276,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
221985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
23Internal Revenue Code as amended to December 31, 1980, shall continue to be
24depreciated under the Internal Revenue Code as amended to December 31, 1980,
25and except that the appropriate amount shall be added or subtracted to reflect
1differences between the depreciation or adjusted basis for federal income tax
2purposes and the depreciation or adjusted basis under this chapter of any property
3disposed of during the taxable year. The Internal Revenue Code as amended to
4December 31, 1998, excluding sections 103, 104, and 110 of P.L.
102-227, sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
6(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
7106-36, P.L.
106-170, P.L.
106-230, 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, P.L.
107-181,
and P.L.
10107-276,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
11this subchapter 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.
101-508, P.L.
102-227, excluding sections
13103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
14sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
15103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
161123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
17104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
18106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
19P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
20107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
21107-276,
and P.L. 108-121, applies for Wisconsin purposes at the same time as for
22federal purposes. Amendments to the Internal Revenue Code enacted after
23December 31, 1998, do not apply to this subdivision with respect to taxable years that
24begin after December 31, 1998, and before January 1, 2000, except that changes to
25the Internal Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
1106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
2section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
3406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes
4that indirectly affect the provisions applicable to this subchapter made by P.L.
5106-36, P.L.
106-170, P.L.
106-230, 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, P.L.
107-181,
and P.L.
8107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
9federal purposes.
AB807,52,2312
71.26
(2) (b) 15. For taxable years that begin after December 31, 1999, and
13before January 1, 2003, for a corporation, conduit or common law trust which
14qualifies as a regulated investment company, real estate mortgage investment
15conduit, real estate investment trust or financial asset securitization investment
16trust under the Internal Revenue Code as amended to December 31, 1999, excluding
17sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
191605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
20sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
21of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
22sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 23P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
24applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
25101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
1excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
2103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
3103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
4excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
5104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
6105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
7162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
8107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
9101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
10107-358,
and P.L. 108-121, "net income" means the federal regulated investment
11company taxable income, federal real estate mortgage investment conduit taxable
12income, federal real estate investment trust or financial asset securitization
13investment trust taxable income of the corporation, conduit or trust as determined
14under the Internal Revenue Code as amended to December 31, 1999, excluding
15sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1613174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
171605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
18sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
19of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
20sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 21P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
22applicable to this subchapter by P.L.
99-514, P.L.
100-203, 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 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
3104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
4105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
5162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
6107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
7101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
8107-358,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
91985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
10Internal Revenue Code as amended to December 31, 1980, shall continue to be
11depreciated under the Internal Revenue Code as amended to December 31, 1980,
12and except that the appropriate amount shall be added or subtracted to reflect
13differences between the depreciation or adjusted basis for federal income tax
14purposes and the depreciation or adjusted basis under this chapter of any property
15disposed of during the taxable year. The Internal Revenue Code as amended to
16December 31, 1999, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
18(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
19106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
20P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
21107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
22P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and as indirectly
23affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
24P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
25P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
1102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
3104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
5105-206, P.L.
105-277, 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.
107-15, P.L.
107-16, excluding
7section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
8excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
9107-276,
and P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the
10same time as for federal purposes. Amendments to the Internal Revenue Code
11enacted after December 31, 1999, do not apply to this subdivision with respect to
12taxable years that begin after December 31, 1999, and before January 1, 2003,
13except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
15excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
17P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and changes that indirectly affect
18the provisions applicable to this subchapter made by P.L.
106-230, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
20section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
21excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
22107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin purposes at the
23same time as for federal purposes.
AB807,55,21
171.26
(2) (b) 16. For taxable years that begin after December 31, 2002, for a
2corporation, conduit, or common law trust which qualifies as a regulated investment
3company, real estate mortgage investment conduit, real estate investment trust, or
4financial asset securitization investment trust under the Internal Revenue Code as
5amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227,
6sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
71123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections
8162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101
9of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
10provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
11P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
12excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
16104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
17105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
18162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
19107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
20of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
21108-121, "net income" means the federal regulated investment company taxable
22income, federal real estate mortgage investment conduit taxable income, federal real
23estate investment trust or financial asset securitization investment trust taxable
24income of the corporation, conduit, or trust as determined under the Internal
25Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and
1110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
3106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
4107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as
5indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
6100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
7101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
8102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
913174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
10104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
11(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
12105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
15107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
16107-276,
and P.L.
107-358,
and P.L. 108-121, except that property that, under s.
1771.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983
18to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall
19continue to be depreciated under the Internal Revenue Code as amended to
20December 31, 1980, and except that the appropriate amount shall be added or
21subtracted to reflect differences between the depreciation or adjusted basis for
22federal income tax purposes and the depreciation or adjusted basis under this
23chapter of any property disposed of during the taxable year. The Internal Revenue
24Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
25102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
1sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
2sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
3section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
4affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
5P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
6P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
11105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
12excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
13section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
14excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 15P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the same time as
16for federal purposes. Amendments to the Internal Revenue Code enacted after
17December 31, 2002, do not apply to this subdivision with respect to taxable years that
18begin after December 31, 2002
, except that changes to the Internal Revenue Code
19made by P.L. 108-121 and changes that indirectly affect the provisions applicable to
20this subchapter made by P.L. 108-121 apply for Wisconsin purposes at the same time
21as for federal purposes.
AB807,57,924
71.34
(1g) (j) "Internal Revenue Code" for tax-option corporations, for taxable
25years that begin after December 31, 1994, and before January 1, 1996, means the
1federal Internal Revenue Code as amended to December 31, 1994, excluding
2sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
4excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
5104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
7406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
8in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
9100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
10(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
151202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
16P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
17106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
18and P.L.
107-181,
and P.L. 108-121, except that section 1366 (f) (relating to
19pass-through of items to shareholders) is modified by substituting the tax under s.
2071.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal Internal Revenue Code enacted after December 31, 1994, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1994, and
24before January 1, 1996, except changes to the Internal Revenue Code made by P.L.
25104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
1P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
3excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 4and changes that indirectly affect the provisions applicable to this subchapter made
5by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
8excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 9apply for Wisconsin purposes at the same time as for federal purposes.
