AB100,608,117 66.0615 (1m) (f) 2. Sections 77.51 (12m), (14) (c), (f) and (j) and, (14g), (15a),
8and (15b),
77.52 (3), (3m), (4), (6) and (13), (14), (18), and (19), 77.522, 77.58 (1) to (5),
9(6m),
and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9) and, (12) to (14), and
10(15),
and 77.62, as they apply to the taxes under subch. III of ch. 77, apply to the tax
11described under subd. 1.
AB100, s. 1253 12Section 1253. 66.0902 of the statutes is created to read:
AB100,608,13 1366.0902 False claims. (1) Definitions. In this section:
AB100,608,1414 (a) "Local governmental unit" has the meaning given in s. 66.0131 (1) (a).
AB100,608,1715 (b) "Public contract" means a contract for the construction, execution, repair,
16remodeling, or improvement of a public work or building or for the furnishing of
17supplies, equipment, material, or professional or contractual services of any kind.
AB100,608,23 18(2) Presentation of false claims. Whoever knowingly presents or causes to
19be presented a false claim for payment under any public contract with a local
20governmental unit shall forfeit not less than $5,000 nor more than $10,000, plus 3
21times the amount of the damages that were sustained by the local governmental unit
22or would have been sustained by the local governmental unit, whichever is greater,
23as a result of the false claim.
AB100, s. 1254 24Section 1254. 66.0903 (10) (a) of the statutes is amended to read:
AB100,609,10
166.0903 (10) (a) Each contractor, subcontractor , or contractor's or
2subcontractor's agent performing work on a project that is subject to this section
3shall keep full and accurate records clearly indicating the name and trade or
4occupation of every person performing the work described in sub. (4) and an accurate
5record of the number of hours worked by each of those persons and the actual wages
6paid for the hours worked. By no later than the end of the week following a week in
7which a contractor, subcontractor, or contractor's or subcontractor's agent performs
8work on a project that is subject to this section, the contractor, subcontractor, or agent
9shall submit to the contracting local governmental unit a certified record of the
10information specified in the preceding sentence for that preceding week.
AB100, s. 1255 11Section 1255. 66.1017 (1) (a) of the statutes is amended to read:
AB100,609,1412 66.1017 (1) (a) "Family day care home" means a dwelling licensed as a day care
13center by the department of health and family services under s. 48.65 workforce
14development under s. 49.98
where care is provided for not more than 8 children.
AB100, s. 1256 15Section 1256. 66.1017 (2) of the statutes is amended to read:
AB100,609,2216 66.1017 (2) No municipality may prevent a family day care home from being
17located in a zoned district in which a single-family residence is a permitted use. No
18municipality may establish standards or requirements for family day care homes
19different from the licensing standards established under s. 48.65 49.98. This
20subsection does not prevent a municipality from applying to a family day care home
21the zoning regulations applicable to other dwellings in the zoning district in which
22it is located.
AB100, s. 1257 23Section 1257. 69.22 (1) (c) of the statutes is amended to read:
AB100,610,324 69.22 (1) (c) Twelve Fifteen dollars for issuing an uncertified copy of a birth
25certificate or a certified copy of a birth certificate, $7 $9 of which shall be forwarded

1to the secretary of administration as provided in sub. (1m) and credited to the
2appropriations under s. 20.433 (1) (g) and (h); and $3 for issuing any additional
3certified or uncertified copy of the same birth certificate issued at the same time.
AB100, s. 1258 4Section 1258. 69.22 (5) (b) 2. of the statutes is amended to read:
AB100,610,95 69.22 (5) (b) 2. The filing of a birth certificate under s. 69.14 (2) (b) 5. The To
6the
fee under this subdivision includes the search for the birth certificate and the
7first copy of the certificate except that the state registrar shall add to the $20 fee, the
8$5
shall be added the $15 fee required under sub. (1) (c), which shall be treated as
9specified in sub. (1) (c)
.
AB100, s. 1259 10Section 1259. 70.111 (3m) of the statutes is amended to read:
AB100,610,1611 70.111 (3m) Charter sport fishing boats. Motorboats, and the equipment
12used on them, which are regularly employed in carrying persons for hire for sport
13fishing in and upon the outlying waters, as defined in s. 29.001 (63), and the rivers
14and tributaries specified in s. 29.191 (5) 29.2285 (2) (a) 1. and 2. if the owner and all
15operators are licensed under s. 29.512 or under s. 29.514 or both and by the U.S. coast
16guard to operate the boat for that purpose.
AB100, s. 1260 17Section 1260. 70.111 (23) of the statutes is amended to read:
AB100,610,2318 70.111 (23) Vending machines. All machines that automatically dispense soda
19water beverages, as defined in s. 97.29 (1) (i), and items included as a food or beverage
20under s. 77.54 (20) (a) and (b)
food and food ingredient, as defined in s. 77.51 (3t),
21upon the deposit in the machines of specified coins or currency, or insertion of a credit
22card, in payment for the soda water beverages, food or beverages food and food
23ingredient, as defined in s. 77.51 (3t)
.
AB100, s. 1261 24Section 1261. 71.01 (1b) of the statutes is created to read:
AB100,611,6
171.01 (1b) For purposes of s. 71.04 (7) (df), (dg), and (dh), "commercial domicile"
2means the location from which a trade or business is principally managed and
3directed, based on any factors the department determines are appropriate, including
4the location where the greatest number of employees of the trade or business work,
5have their office or base of operations, or from which the employees are directed or
6controlled.
AB100, s. 1262 7Section 1262. 71.01 (1n) of the statutes is created to read:
AB100,611,118 71.01 (1n) For purposes of s. 71.04 (7) (df), (dg), and (dh), "domicile" means an
9individual's true, fixed, and permanent home where the individual intends to remain
10permanently and indefinitely and to which, whenever absent, the individual intends
11to return, except that no individual may have more than one domicile at any time.
AB100, s. 1263 12Section 1263. 71.01 (6) (j) of the statutes is repealed.
AB100, s. 1264 13Section 1264. 71.01 (6) (k) of the statutes is repealed.
AB100, s. 1265 14Section 1265. 71.01 (6) (L) of the statutes is amended to read:
AB100,613,815 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, P.L. 108-121, excluding
25section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and

1403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
2909, and 910 of P.L. 108-357,
and as indirectly affected by P.L. 99-514, P.L. 100-203,
3P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
4P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
5102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
7103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
8(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
9105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L. 106-36, 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, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
13108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
14108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357
.
15The Internal Revenue Code applies for Wisconsin purposes at the same time as for
16federal purposes. Amendments to the federal Internal Revenue Code enacted after
17December 31, 1996, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 1996, and before January 1, 1998, except that
19changes to the Internal Revenue Code made by P.L. 105-33, P.L. 105-34, P.L.
20105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554, excluding sections 162 and 165 of
21P.L. 106-554, 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, P.L.
23108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
24307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
25201, 244, 336, 337, 909, and 910 of P.L. 108-357,
and changes that indirectly affect

1the provisions applicable to this subchapter made by P.L. 105-33, P.L. 105-34, P.L.
2105-206, P.L. 105-277, P.L. 106-36, 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, P.L.
5108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
6307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
7201, 244, 336, 337, 909, and 910 of P.L. 108-357,
apply for Wisconsin purposes at the
8same time as for federal purposes.
AB100, s. 1266 9Section 1266. 71.01 (6) (m) of the statutes is amended to read:
AB100,615,310 71.01 (6) (m) For taxable years that begin after December 31, 1997, and before
11January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
12decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
13Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
14104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
15(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, and as amended by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36,
17P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
18107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding
19sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding
20section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
21403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
22909, and 910 of P.L. 108-357,
and as indirectly affected 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. 101-280,
24P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
25102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150

1(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
2103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
3(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
4105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
5106-170, 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, P.L. 108-121, excluding section 109
8of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
9P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
10910 of P.L. 108-357
. The Internal Revenue Code applies for Wisconsin purposes at
11the same time as for federal purposes. Amendments to the federal Internal Revenue
12Code enacted after December 31, 1997, do not apply to this paragraph with respect
13to taxable years beginning after December 31, 1997, and before January 1, 1999,
14except that changes to the Internal Revenue Code made by P.L. 105-178, P.L.
15105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554, excluding sections
16162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
17107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L.
18107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
19excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
20excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
and changes
21that indirectly affect the provisions applicable to this subchapter made by P.L.
22105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554,
23excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
24of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
25107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.

1108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
2108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,

3apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1267 4Section 1267. 71.01 (6) (n) of the statutes is amended to read:
AB100,616,235 71.01 (6) (n) For taxable years that begin after December 31, 1998, and before
6January 1, 2000, 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, 1998, excluding sections 103,
9104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
10(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, and as amended by P.L. 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. 107-16, excluding section 431
13of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
14107-147, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
15108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
16108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
17of P.L. 108-357,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647,
18P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508,
19P.L. 102-90, 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. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
231311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
24105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
25106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,

1excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
2101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding
3section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
4403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
5909, and 910 of P.L. 108-357
. 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, 1998, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1998, and
9before January 1, 2000, except that changes to the Internal Revenue Code made by
10P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
11165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134,
12P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
13107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
14excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
15excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
and changes
16that indirectly affect the provisions applicable to this subchapter made by P.L.
17106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
18P.L. 106-554, 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, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
21excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
22excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
apply for
23Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1268 24Section 1268. 71.01 (6) (o) of the statutes is amended to read:
AB100,618,25
171.01 (6) (o) For taxable years that begin after December 31, 1999, and before
2January 1, 2003, 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, 1999, 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. 106-230, P.L. 106-554, excluding sections 162 and
8165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
9P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and
10406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.
11108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
12section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
13308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
14244, 336, 337, 909, and 910 of P.L. 108-357,
and as indirectly affected by P.L. 99-514,
15P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239,
16P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104,
17and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
1813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
19103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections
201123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
21104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
22106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
23P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
24107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
25P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.

1108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
2section 109 of P.L. 108-121, P.L. 108-218, 108-311, excluding sections 306, 307, 308,
3401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
4336, 337, 909, and 910 of P.L. 108-357
. The Internal Revenue Code applies for
5Wisconsin purposes at the same time as for federal purposes. Amendments to the
6federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
7paragraph with respect to taxable years beginning after December 31, 1999, and
8before January 1, 2003, except that changes to the Internal Revenue Code made by
9P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
10107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
11P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
12107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding
13sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
14108-121, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
15(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
16and 910 of P.L. 108-357,
and changes that indirectly affect the provisions applicable
17to this subchapter made by P.L. 106-230, P.L. 106-554, excluding sections 162 and
18165 of P.L. 106-554,
P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
19P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and
20406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.
21108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
22section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
23308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
24244, 336, 337, 909, and 910 of P.L. 108-357,
apply for Wisconsin purposes at the same
25time as for federal purposes.
AB100, s. 1269
1Section 1269. 71.01 (6) (p) of the statutes is amended to read:
AB100,620,202 71.01 (6) (p) For taxable years that begin after December 31, 2002, and before
3January 1, 2004,
for natural persons and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
9431 of P.L. 107-16, and section 101 of P.L. 107-147, and as amended by P.L. 108-27,
10excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
11109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
12108-203, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
13(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
14and 910 of P.L. 108-357,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
15100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
16101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
17102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
18(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
19103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
20(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
21105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
22106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
23P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
24107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L. 107-147, P.L.
25107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding

1sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
2108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
3108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
4108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
5of P.L. 108-357
. The Internal Revenue Code applies for Wisconsin purposes at the
6same time as for federal purposes. Amendments to the federal Internal Revenue
7Code enacted after December 31, 2002, do not apply to this paragraph with respect
8to taxable years beginning after December 31, 2002, and before January 1, 2004,
9except that changes to the Internal Revenue Code made by P.L. 108-27, excluding
10sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
11108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
12108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
13108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
14of P.L. 108-357, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,
16P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
171201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
18306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections
19101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes
20at the same time as for federal purposes
.
AB100, s. 1270 21Section 1270. 71.01 (6) (q) of the statutes is created to read:
AB100,622,1222 71.01 (6) (q) For taxable years that begin after December 31, 2003, and
23before January 1, 2005, for natural persons and fiduciaries, except fiduciaries of
24nuclear decommissioning trust or reserve funds, "Internal Revenue Code" means
25the federal Internal Revenue Code as amended to December 31, 2003, excluding

1sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),
213174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
31605 (d) of P.L. 104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L.
4106-573, section 431 of P.L. 107-16, section 101 of P.L. 107-147, sections 106,
5201, and 202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L.
6108-173, and as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
7sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
8sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-476,
9and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73,
10P.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
13(d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465,
14P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204
15(f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33,
16P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170,
17P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
18107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
19107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L. 107-147, P.L.
20107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
21sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of
22P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203,
23P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
24P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
25910 of P.L. 108-357, and P.L. 108-476. The Internal Revenue Code applies for

1Wisconsin purposes at the same time as for federal purposes. Amendments to the
2federal Internal Revenue Code enacted after December 31, 2003, do not apply to
3this paragraph with respect to taxable years beginning after December 31, 2003,
4and before January 1, 2005, except that changes to the Internal Revenue Code
5made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
6308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
7244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-476, and changes that
8indirectly affect the provisions applicable to this subchapter made by P.L.
9108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and
10403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
11909, and 910 of P.L. 108-357, and P.L. 108-476, apply for Wisconsin purposes at
12the same time as for federal purposes.
AB100, s. 1271 13Section 1271. 71.01 (6) (r) of the statutes is created to read:
AB100,623,1714 71.01 (6) (r) For taxable years that begin after December 31, 2004, for natural
15persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
16reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
17as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
18102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
19sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
204, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
21431 of P.L. 107-16, section 101 of P.L. 107-147, sections 106, 201, and 202 of P.L.
22108-27, section 1201 of P.L. 108-173, sections 306, 308, 401, and 403 (a) of P.L.
23108-311, and sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and as
24indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
25101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, 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.
4104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
5(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
6105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
7106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
8excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
9107-147, excluding section 101 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
10107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
11108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
12108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 401, and 403 (a)
13of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
14910 of P.L. 108-357, and P.L. 108-476. The Internal Revenue Code applies for
15Wisconsin purposes at the same time as for federal purposes. Amendments to the
16federal Internal Revenue Code enacted after December 31, 2004, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 2004.
AB100, s. 1272 18Section 1272. 71.01 (8g) of the statutes is amended to read:
AB100,623,2019 71.01 (8g) "Member" does not include a member of a limited liability company
20treated as a corporation under s. 71.22 (1) (1k).
AB100, s. 1273 21Section 1273. 71.01 (8m) of the statutes is amended to read:
AB100,623,2322 71.01 (8m) "Partner" does not include a partner of a publicly traded
23partnership treated as a corporation under s. 71.22 (1) (1k).
AB100, s. 1274 24Section 1274. 71.01 (10g) of the statutes is created to read:
AB100,624,4
171.01 (10g) For purposes of s. 71.04 (7) (df), (dg), and (dh), "state" means a state
2of the United States, the District of Columbia, the commonwealth of Puerto Rico, or
3any territory or possession of the United States, unless the context requires that
4"state" means only the state of Wisconsin.
AB100, s. 1275 5Section 1275. 71.03 (1) of the statutes is amended to read:
AB100,625,26 71.03 (1) Definition. In this section, "gross income" means all income, from
7whatever source derived and in whatever form realized, whether in money, property
8or services, which is not exempt from Wisconsin income taxes. "Gross income"
9includes, but is not limited to, the following items: compensation for services,
10including salaries, wages and fees, commissions and similar items; gross income
11derived from business; interest; rents; royalties; dividends; alimony and separate
12maintenance payments; annuities; income from life insurance and endowment
13contracts; pensions; income from discharge of indebtedness; distributive shares of
14partnership gross income except distributive shares of the income of publicly traded
15partnerships treated as corporations under s. 71.22 (1) (1k); distributive shares of
16limited liability company gross income except distributive shares of the income of
17limited liability companies treated as corporations under s. 71.22 (1) (1k); income in
18respect of a decedent; and income from an interest in an estate or trust. "Gross
19income" from a business or farm consists of the total gross receipts without reduction
20for cost of goods sold, expenses or any other amounts. The gross rental amounts
21received from rental properties are included in gross income without reduction for
22expenses or any other amounts. "Gross income" from the sale of securities, property
23or other assets consists of the gross selling price without reduction for the cost of the
24assets, expenses of sale or any other amounts. "Gross income" from an annuity,

1retirement plan or profit sharing plan consists of the gross amount received without
2reduction for the employee's contribution to the annuity or plan.
AB100, s. 1276 3Section 1276. 71.04 (7) (d) of the statutes is repealed.
AB100, s. 1277 4Section 1277. 71.04 (7) (db) of the statutes is created to read:
AB100,625,75 71.04 (7) (db) Gross receipts from the lease, rental, or licensing of real property
6owned by the taxpayer and the sublease of real property are in this state if the real
7property is located in this state.
AB100, s. 1278 8Section 1278. 71.04 (7) (dd) of the statutes is created to read:
AB100,625,209 71.04 (7) (dd) 1. Except as provided in subd. 2., gross receipts from the lease,
10rental, or licensing of tangible personal property owned by the taxpayer and the
11sublease of tangible personal property are in this state if the property is located in
12this state during the entire period of lease, rental, licensing, sublease, or other use.
13If the property is used in and outside this state during the period of lease, rental,
14licensing, or sublease, gross receipts are in this state to the extent that the property
15is used in this state. The proportion of use in this state is determined by multiplying
16the gross receipts from the lease, rental, licensing, sublease, or other use of the
17property by a fraction having as a numerator the amount of time the property was
18used in this state in the taxable year and having as a denominator the total time the
19property was used in all states having jurisdiction to impose an income tax on the
20taxpayer in the taxable year.
AB100,625,2521 2. Gross receipts from the lease, rental, or licensing of moving property,
22including motor vehicles, rolling stock, aircraft, vessels, or mobile equipment, owned
23by the taxpayer and the sublease of moving property are in this state to the extent
24that the property is used in this state. The proportion of use of moving property in
25this state is determined as follows:
AB100,626,7
1a. The proportion of use of a motor vehicle or rolling stock in this state is
2determined by multiplying the gross receipts from the lease, rental, licensing, or
3sublease of the motor vehicle or rolling stock by a fraction having as a numerator the
4number of miles traveled within this state by the motor vehicle or rolling stock while
5leased, rented, licensed, or subleased in the taxable year and having as a
6denominator the total number of miles traveled by the motor vehicle or rolling stock
7while leased, rented, licensed, or subleased in the taxable year.
AB100,626,138 b. The proportion of use of an aircraft in this state is determined by multiplying
9the gross receipts from the lease, rental, licensing, or sublease of the aircraft by a
10fraction having as a numerator the number of takeoffs and landings of the aircraft
11in this state while leased, rented, licensed, or subleased in the taxable year and
12having as a denominator the total number of takeoffs and landings of the aircraft
13while leased, rented, licensed, or subleased in the taxable year.
AB100,626,2014 c. The proportion of use of a vessel or mobile equipment in this state is
15determined by multiplying the gross receipts from the lease, rental, licensing, or
16sublease of the vessel or mobile equipment by a fraction having as a numerator the
17number of days that the vessel or mobile equipment is in this state while leased,
18rented, licensed, or subleased in the taxable year and having as a denominator the
19total number of days that the vessel or mobile equipment is leased, rented, licensed,
20or subleased in the taxable year.
AB100,626,2521 d. If the taxpayer is unable to determine the use of moving property under subd.
222. a., b., or c. while the property is leased, rented, licensed, or subleased in the taxable
23year, the moving property is conclusively deemed to be used in the state in which the
24property is located at the time that the lessee, renter, licensee, or sublessee takes
25possession of the property in the taxable year.
AB100, s. 1279
1Section 1279. 71.04 (7) (df) of the statutes is created to read:
AB100,627,42 71.04 (7) (df) 1. Gross receipts from the use of computer software are in this
3state if the purchaser or licensee uses the computer software at a location in this
4state.
AB100,627,155 2. Computer software is used at a location in this state if the purchaser or
6licensee uses the computer software in the regular course of business operations in
7this state, for personal use in this state, or if the purchaser or licensee is an individual
8whose domicile is in this state. If the purchaser or licensee uses the computer
9software in more than one state, the gross receipts shall be divided among those
10states having jurisdiction to impose an income tax on the taxpayer in proportion to
11the use of the computer software in those states. To determine computer software
12use in this state, the department may consider the number of users in each state
13where the computer software is used, the number of site licenses or workstations in
14this state, and any other factors that reflect the use of computer software in this
15state.
AB100,627,1916 3. If the taxpayer is not subject to income tax in the state in which the gross
17receipts are considered received under this paragraph, but the taxpayer's
18commercial domicile is in this state, 50 percent of those gross receipts shall be
19included in the numerator of the sales factor.
AB100, s. 1280 20Section 1280. 71.04 (7) (dg) of the statutes is created to read:
AB100,628,221 71.04 (7) (dg) 1. Gross royalties and other gross receipts received for the sale
22or use of intangible property, including, but not limited to, patents, copyrights,
23trademarks, trade names, service names, franchises, licenses, plans, specifications,
24blueprints, processes, techniques, formulas, designs, layouts, patterns, drawings,

1manuals, technical know-how, contracts, and customer lists, are in this state if the
2user, purchaser, or licensee uses the intangible property at a location in this state.
AB100,628,133 2. Intangible property is used at a location in this state if the user, purchaser,
4or licensee uses the property in the operation of a trade or business at a location in
5this state, for personal use in this state, or if the user, purchaser, or licensee is an
6individual whose domicile is in this state. If the user, purchaser, or licensee uses the
7intangible property in more than one state, the gross royalties and other gross
8receipts from the sale or use of the intangible property shall be divided among those
9states having jurisdiction to impose an income tax on the taxpayer in proportion to
10the use of the intangible property in those states. To determine intangible property
11use in this state, the department may consider the number of licensed sites in each
12state, the volume of property manufactured, produced, or sold at locations in this
13state, or any other factors that reflect the use of the intangible property in this state.
AB100,628,1714 3. If the taxpayer is not subject to income tax in the state in which the gross
15royalties or other gross receipts are considered received under this paragraph, but
16the taxpayer's commercial domicile is in this state, 50 percent of those gross royalties
17or other gross receipts shall be included in the numerator of the sales factor.
AB100, s. 1281 18Section 1281. 71.04 (7) (dh) of the statutes is created to read:
AB100,628,2019 71.04 (7) (dh) 1. Gross receipts from services are in this state if the purchaser
20of the service received the benefit of the service in this state.
AB100,628,2121 2. The benefit of a service is received in this state if any of the following applies:
AB100,628,2222 a. The service relates to real property that is located in this state.
AB100,628,2523 b. The service relates to tangible personal property that is located in this state
24at the time that the service is received or tangible personal property that is delivered
25directly or indirectly to customers in this state.
AB100,629,2
1c. The service is provided to an individual who is physically present in this state
2at the time that the service is received.
AB100,629,43 d. The service is provided to a person engaged in a trade or business in this state
4and relates to that person's business in this state.
AB100,629,85 3. If the purchaser of a service receives the benefit of a service in more than one
6state, the gross receipts from the performance of the service are included in the
7numerator of the sales factor according to the portion of the service received in this
8state.
AB100,629,149 4. If the taxpayer is not subject to income tax in the state in which the benefit
10of the service is received, the benefit of the service is received in this state to the
11extent that the taxpayer's employees or representatives performed services from a
12location in this state. Fifty percent of the taxpayer's receipts that are considered
13received in this state under this paragraph shall be included in the numerator of the
14sales factor.
AB100, s. 1282 15Section 1282. 71.04 (7) (dm) of the statutes is created to read:
AB100,629,1916 71.04 (7) (dm) If the income from sales, other than sales of tangible personal
17property, properly assignable to this state cannot be ascertained with reasonable
18certainty by the methods under pars. (db), (dd), (df), (dg), and (dh), the department
19may promulgate rules that specify how the income shall be apportioned.
AB100, s. 1283 20Section 1283. 71.04 (7) (e) 12. of the statutes is created to read:
AB100,629,2221 71.04 (7) (e) 12. Gross receipts from the sale, licensing, or use of intangible
22property in the ordinary course of the taxpayer's trade or business.
AB100, s. 1284 23Section 1284. 71.04 (7) (f) 5. of the statutes is amended to read:
AB100,629,2524 71.04 (7) (f) 5. Proceeds Notwithstanding any other provision of this
25subsection, proceeds
and gain or loss from the redemption of securities.
AB100, s. 1285
1Section 1285. 71.04 (7) (f) 7. of the statutes is amended to read:
AB100,630,32 71.04 (7) (f) 7. Gross receipts and gain or loss from the sale of intangible assets,
3except those under par. (e) 1. and 12.
AB100, s. 1286 4Section 1286. 71.04 (7) (f) 9. of the statutes is amended to read:
AB100,630,65 71.04 (7) (f) 9. Gross Notwithstanding any other provision of this subsection,
6gross
receipts and gain or loss from the sale or exchange of securities.
AB100, s. 1287 7Section 1287. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
AB100,630,148 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses for
9a student who is the claimant or who is the claimant's child and the claimant's
10dependent who is claimed under section 151 (c) of the Internal Revenue Code, to
11attend any university, college, technical college or a school approved under s. 45.54
1238.50, that is located in Wisconsin or to attend a public vocational school or public
13institution of higher education in Minnesota under the Minnesota-Wisconsin
14reciprocity agreement under s. 39.47, calculated as follows:
AB100, s. 1288 15Section 1288. 71.05 (6) (b) 28. a. of the statutes is amended to read:
AB100,630,2016 71.05 (6) (b) 28. a. An amount equal to not more than $3,000 $5,100, or twice
17the average amount charged by the board of regents of the University of Wisconsin
18System at 4-year institutions for resident undergraduate academic fees for the most
19recent fall semester, as determined by the board of regents by September 1 of that
20semester, whichever is greater,
per student for each year to which the claim relates.
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