LRB-4026/1
JK:kmg:rs
2003 - 2004 LEGISLATURE
February 3, 2004 - Introduced by Senators Brown, Lassa, Kanavas, Schultz, Stepp,
Leibham and Roessler, cosponsored by Representatives Musser, Ainsworth,
Freese, Gronemus, Hines, Hundertmark, Kreibich, Nass, Nischke,
Petrowski, Pettis, Plouff, Seratti, J. Wood, Gunderson, McCormick,
Kaufert and Van Roy. Referred to Joint Survey Committee on Tax
Exemptions.
SB421,1,10
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) of the statutes;
9relating to: adopting changes to the Internal Revenue Code for state income
10and franchise tax purposes.
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.
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:
SB421,3,163
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
4January 1, 1996, 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, 1994, 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.
104-7, P.L.
104-117, P.L.
104-188,
9excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
10104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, 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, and as indirectly affected
13by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
14P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
15sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
16excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
17P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
18excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
19104-193, 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
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 federal Internal Revenue Code enacted after December 31, 1994,
4do not apply 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.
104-117, P.L.
104-188, excluding sections
71202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
8P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
10and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
11applicable to this subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188,
12excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
13104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
14162 and 165 of P.L.
106-554, 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, apply for Wisconsin
16purposes at the same time as for federal purposes.
SB421,5,319
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
20January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
21decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
22Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
23104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
2413203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
25sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
1104-193, P.L.
105-33, 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 as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
5P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
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.
9104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
10104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
11105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134,
12P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and
13P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
14same time as for federal purposes. Amendments to the federal Internal Revenue
15Code enacted after December 31, 1995, do not apply to this paragraph with respect
16to taxable years beginning after December 31, 1995, and before January 1, 1997,
17except that changes to the Internal Revenue Code made by P.L.
104-117, P.L.
18104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
19104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
20106-554, excluding 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, 22and changes that indirectly affect the provisions applicable to this subchapter made
23by P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605
24of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
25P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
1107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
2107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
3federal purposes.
SB421,6,146
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
7January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
10104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
11(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
13P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
14107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
15sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
16indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
17101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
18102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
19102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
21104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
25107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L.
1108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
2time as for federal purposes. Amendments to the federal Internal Revenue Code
3enacted after December 31, 1996, do not apply to this paragraph with respect to
4taxable years beginning after December 31, 1996, and before January 1, 1998,
5except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
6P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and
7165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
8P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
9P.L. 108-121, and changes that indirectly affect the provisions applicable to this
10subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
11106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
12excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
13101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
14purposes at the same time as for federal purposes.
SB421,7,2517
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
18January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
21104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
24P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
25107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
1sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
2indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
3101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
4102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
8(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
9105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, 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,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code applies
13for Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal Internal Revenue Code enacted after December 31, 1997, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 1997, and
16before January 1, 1999, except that changes to the Internal Revenue Code made by
17P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
19of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
20107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
21provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
22105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, 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, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,9,123
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
4January 1, 2000, 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, 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 by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
14101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
15excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 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.
104-117, 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 federal Internal Revenue Code enacted after December 31, 1998,
1do not apply 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.
SB421,9,2515
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
16January 1, 2003, 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, 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, as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
22of P.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, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
1101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
2102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
3102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
5104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
61311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
7105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
8106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
9P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
10107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
11P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121. The Internal
12Revenue Code applies for Wisconsin purposes at the same time as for federal
13purposes. Amendments to the federal Internal Revenue Code enacted after
14December 31, 1999, do not apply to this paragraph with respect to taxable years
15beginning after December 31, 1999, and before January 1, 2003, except that changes
16to the Internal Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections
17162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
18107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
19101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
20107-358,
and P.L. 108-121, and changes that indirectly affect the provisions
21applicable to this subchapter made by P.L.
106-230, P.L.
106-554, P.L.
107-15, P.L.
22107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
23107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
24P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin
25purposes at the same time as for federal purposes.
SB421,12,33
71.01
(6) (p) For taxable years that begin after December 31, 2002, for natural
4persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
5reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
6as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
7102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
8sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
9sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
10section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
11affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
12101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, 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.
104-117, P.L.
16104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
18105-206, P.L.
105-277, 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.
107-15, 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 section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 22P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
23purposes at the same time as for federal purposes. Amendments to the federal
24Internal Revenue Code enacted after December 31, 2002, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 2002
, except
1that changes to the Internal Revenue Code made by P.L. 108-121 and changes that
2indirectly affect the provisions applicable to this subchapter made by P.L. 108-121
3apply for Wisconsin purposes at the same time as for federal purposes.
SB421,13,156
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
8December 31, 1994, and before January 1, 1996, means the federal Internal
9Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and
10110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
11of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
121204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
13105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
14P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
15107-181,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
16this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
17(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
181008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
19P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
20102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
22104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
23P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
25excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
1The Internal Revenue Code applies for Wisconsin purposes at the same time as for
2federal purposes. Amendments to the federal Internal Revenue Code enacted after
3December 31, 1994, do not apply to this paragraph with respect to taxable years
4beginning after December 31, 1994, and before January 1, 1996, except that
5changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
6sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
7105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
9107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
10provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding
11sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
12105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
14107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
15same time as for federal purposes.
SB421,15,318
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
19(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
20December 31, 1995, and before January 1, 1997, means the federal Internal
21Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
22110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
23of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
241311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
25P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
1106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
2and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
3applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
4sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 5and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
6101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
7102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
8(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
9103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
101605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
11105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
12P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
13107-181, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
14purposes at the same time as for federal purposes. Amendments to the federal
15Internal Revenue Code enacted after December 31, 1995, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1995, and
17before January 1, 1997, except that changes to the Internal Revenue Code made by
18P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
19P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
20P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
22108-121, and changes that indirectly affect the provisions applicable to this
23subchapter made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
241605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
25105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
1P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
2107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
3federal purposes.
SB421,16,166
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
8December 31, 1996, and before January 1, 1998, means the federal Internal
9Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
10110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
11103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
12and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
15101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
16affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
17P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
18823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
19101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
20103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
22103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) 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.
106-36, P.L.
25106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
1section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
2406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
3applies for Wisconsin purposes at the same time as for federal purposes.
4Amendments to the federal Internal Revenue Code enacted after
5December 31, 1996, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 1996, and before January 1, 1998, except that
7changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, 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,
and P.L.
107-181,
and P.L.
11108-121, and changes that indirectly affect the provisions applicable to this
12subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
15101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
16purposes at the same time as for federal purposes.
SB421,18,419
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
21December 31, 1997, and before January 1, 1999, means the federal Internal
22Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
23110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
24103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
25and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
1106-170, 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, and as indirectly
4affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
5P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
6823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
7101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
8103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
9sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
10103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
111123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
14P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
15excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
16The Internal Revenue Code applies for Wisconsin purposes at the same time as for
17federal purposes. Amendments to the federal Internal Revenue Code enacted after
18December 31, 1997, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1997, and before January 1, 1999, except that
20changes to the Internal Revenue Code 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, and changes that indirectly affect the provisions applicable to this
25subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
1106-170, 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, apply for Wisconsin
4purposes at the same time as for federal purposes.
SB421,19,177
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
8(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
9December 31, 1998, and before January 1, 2000, means the federal Internal
10Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
11110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
12103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
13and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
14sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
15107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
16P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly affected in the
17provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 18excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
19of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
20101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
21110 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 (b), 1202
24(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
25105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, 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. The Internal Revenue Code applies for Wisconsin purposes at the
5same time as for federal purposes. Amendments to the federal Internal Revenue
6Code enacted after December 31, 1998, do not apply to this paragraph with respect
7to taxable years beginning after December 31, 1998, and before January 1, 2000,
8except that changes to the Internal Revenue Code made by P.L.
106-36, P.L.
9106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
10P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
11excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and
12P.L. 108-121, and changes that indirectly affect the provisions applicable to this
13subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
14excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
15of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
16107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for Wisconsin
17purposes at the same time as for federal purposes.
SB421,21,720
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
21(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
22December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
23Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
24102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 25and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
1amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
2106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
3P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
4107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
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 excluding sections 803 (d) (2) (B), 805 (d)
7(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
8100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
9102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
10102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
12104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
14105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
16section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
17excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
18107-276,
and P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies
19for Wisconsin purposes at the same time as for federal purposes. Amendments to the
20federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 1999, and
22before January 1, 2003, except that changes to the Internal Revenue Code made by
23P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
24107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
25P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
1107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and
2changes that indirectly affect the provisions applicable to this subchapter made by
3P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
4107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
5P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
6107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for
7Wisconsin purposes at the same time as for federal purposes.
SB421,22,1210
71.22
(4) (p) 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, 2002, means the federal Internal Revenue Code as amended to
13December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
151202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
16165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
17107-147,
and as amended by 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 19excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
20of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
21101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
22110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
24103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
25(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
1105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
2106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
3P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
4107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
5107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
6Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
7purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 2002, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 2002
, except that changes to the Internal Revenue
10Code made by P.L. 108-121 and changes that indirectly affect the provisions
11applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
12the same time as for federal purposes.
SB421,23,2315
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
16before January 1, 1996, "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, 1994, excluding sections 103,
19104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
21sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
22105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
24107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
25provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
1P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
2excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
3103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
4103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
5excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
6104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
7162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
8406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
9applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
11apply to this paragraph with respect to taxable years beginning after
12December 31, 1994, and before January 1, 1996, except that changes to the Internal
13Revenue Code made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
141311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
15105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
16P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
17107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
18applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
191202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
20P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
21106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
22and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time
23as for federal purposes.
SB421,25,9
171.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
2January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
3on unrelated business income under s. 71.26 (1) (a), means the federal Internal
4Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
5110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
6of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
71311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
8P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
10and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
11applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
12101-73, 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, PL.
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.
20The Internal Revenue Code applies for Wisconsin purposes at the same time as for
21federal purposes. Amendments to the Internal Revenue Code enacted after
22December 31, 1995, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 1995, and before January 1, 1997, except that
24changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
251123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
1105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
2162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
3406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
4affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
5sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
6104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
7excluding 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.
SB421,26,2012
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
13January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
14on unrelated business income under s. 71.26 (1) (a), means the federal Internal
15Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
16110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188 18and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
19106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
20excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
21101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
22affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
23P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
24P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
25102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, 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.
105-206, P.L.
4105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
5P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
6excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
7The Internal Revenue Code applies for Wisconsin purposes at the same time as for
8federal purposes. Amendments to the Internal Revenue Code enacted after
9December 31, 1996, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1996, and before January 1, 1998, except that
11changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
15108-121, and changes that indirectly affect provisions applicable to this subchapter
16made by 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, apply for Wisconsin
20purposes at the same time as for federal purposes.
SB421,28,623
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
24before January 1, 1999, "Internal Revenue Code", for corporations that are subject
25to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
1Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
2104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
3(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
5P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
6107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
7sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
8indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
9100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
10101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
11102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
13104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
14(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
15105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, 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. The Internal Revenue Code applies
19for Wisconsin purposes at the same time as for federal purposes. Amendments to the
20Internal Revenue Code enacted after December 31, 1997, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 1997, and
22before January 1, 1999, except that changes to the Internal Revenue Code made by
23P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
25of P.L.
107-16, 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.
105-178, P.L.
105-206, P.L.
3105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
4P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
5107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
6108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,29,189
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
10before January 1, 2000, "Internal Revenue Code", for corporations that are subject
11to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
12Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
13104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
14(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, 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, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
19affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
20P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
21P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
22102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
24104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
25104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
1105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, 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, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
5Code applies for Wisconsin purposes at the same time as for federal purposes.
6Amendments to the Internal Revenue Code enacted after December 31, 1998, do not
7apply to this paragraph with respect to taxable years beginning after
8December 31, 1998, and before January 1, 2000, except that changes to the Internal
9Revenue Code made 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 changes that
13indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
14P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
15106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
17107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
18federal purposes.
