AB100,635,2525 71.07 (3n) (title) Dairy Livestock farm investment credit.
AB100, s. 1307
1Section 1307. 71.07 (3n) (a) 1m. of the statutes is repealed.
AB100, s. 1308 2Section 1308. 71.07 (3n) (a) 1n. of the statutes is created to read:
AB100,636,63 71.07 (3n) (a) 1n. "Livestock" means domestic animals used in this state in the
4production of food, fiber, or other animal products and includes bovine animals,
5swine, poultry, fish, sheep, and goats. "Livestock" does not include equine animals,
6deer, ratites, camelidae, or mink.
AB100, s. 1309 7Section 1309. 71.07 (3n) (a) 1p. of the statutes is repealed.
AB100, s. 1310 8Section 1310. 71.07 (3n) (a) 2. (intro.) of the statutes is amended to read:
AB100,636,139 71.07 (3n) (a) 2. (intro.) "Dairy "Livestock farm modernization or expansion"
10means the construction, the improvement, or the acquisition of buildings or facilities,
11or the acquisition of equipment, for dairy animal livestock housing, livestock
12confinement, animal livestock feeding, milk production, or waste management,
13including the following, if used exclusively related to dairy animals livestock:
AB100, s. 1311 14Section 1311. 71.07 (3n) (b) of the statutes is amended to read:
AB100,636,2015 71.07 (3n) (b) Subject to the limitations provided in this subsection, for taxable
16years that begin after December 31, 2003, and before January 1, 2010, a claimant
17may claim as a credit against the tax imposed under ss. 71.02 and 71.08 an amount
18equal to 10% of the amount the claimant paid in the taxable year for dairy livestock
19farm modernization or expansion related to the operation of the claimant's dairy
20livestock farm.
AB100, s. 1312 21Section 1312. 71.07 (10) of the statutes is amended to read:
AB100,637,222 71.07 (10) Credits not allowed. The credits under s. 71.28 (4) and (5) may not
23be claimed by partners, including partners of a publicly traded partnership treated
24as a corporation under s. 71.22 (1) (1k), members of a limited liability company,

1including members of a limited liability company treated as a corporation under s.
277.22 (1) (1k), or shareholders of a tax-option corporation.
AB100, s. 1313 3Section 1313. 71.10 (5g) of the statutes is created to read:
AB100,637,44 71.10 (5g) Veterans trust fund donations. (a) Definitions. In this subsection:
AB100,637,55 1. "Department" means the department of revenue.
AB100,637,66 2. "Veterans trust fund" means the fund under s. 25.36.
AB100,637,107 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an
8income tax return who has a tax liability or is entitled to a tax refund may designate
9on the return any amount of additional payment or any amount of a refund due that
10individual as a veterans trust fund donation.
AB100,637,1311 2. `Designation added to tax owed.' If the individual owes any tax, the
12individual shall remit in full the tax due and the amount designated on the return
13as a veterans trust fund donation when the individual files a tax return.
AB100,637,1714 3. `Designation deducted from refund.' Except as provided in par. (d), if the
15individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
16(3) and (3m), the department of revenue shall deduct the amount designated on the
17return as a veterans trust fund donation from the amount of the refund.
AB100,637,2118 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
19to remit an amount equal to or in excess of the total of the actual tax due, after error
20corrections, and the amount designated on the return as a veterans trust fund
21donation:
AB100,638,222 1. The department shall reduce the designation for the veterans trust fund to
23reflect the amount remitted in excess of the actual tax due, after error corrections,
24if the individual remitted an amount in excess of the actual tax due, after error

1corrections, but less than the total of the actual tax due, after error corrections, and
2the amount originally designated on the return as a veterans trust fund donation.
AB100,638,43 2. The designation for the veterans trust fund donation is void if the individual
4remitted an amount equal to or less than the actual tax due, after error corrections.
AB100,638,115 (d) Errors; insufficient refund. If an individual is owed a refund which does not
6equal or exceed the amount designated on the return as a veterans trust fund
7donation, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
8corrections, the department shall reduce the designation for the veterans trust fund
9donation to reflect the actual amount of the refund that the individual is otherwise
10owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
11corrections.
AB100,638,1312 (e) Conditions. If an individual places any conditions on a designation for the
13veterans trust fund donation, the designation is void.
AB100,638,1614 (f) Void designation. If a designation for the veterans trust fund donation is
15void, the department shall disregard the designation and determine amounts due,
16owed, refunded, and received without regard to the void designation.
AB100,638,1817 (g) Tax return. The secretary of revenue shall provide a place for the
18designations under this subsection on the individual income tax return.
AB100,638,2119 (h) Certification of amounts. Annually, on or before September 15, the
20secretary of revenue shall certify to the department of veterans affairs, the
21department of administration, and the state treasurer:
AB100,638,2422 1. The total amount of the administrative costs, including data processing
23costs, incurred by the department in administering this subsection during the
24previous fiscal year.
AB100,639,2
12. The total amount received from all designations for veterans trust fund
2donations made by taxpayers during the previous fiscal year.
AB100,639,53 3. The net amount remaining after the administrative costs, including data
4processing costs, under subd. 1. are subtracted from the total received under subd.
52.
AB100,639,116 (i) Appropriations. From the moneys received from designations for veterans
7trust fund donations, an amount equal to the sum of administrative expenses,
8including data processing costs, certified under par. (h) 1. shall be deposited into the
9general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
10the net amount remaining that is certified under par. (h) 3. shall be deposited into
11the veterans trust fund and used for veterans programs under s. 25.36 (1).
AB100,639,1812 (j) Amounts subject to refund. Amounts designated as veterans trust fund
13donations under this subsection are not subject to refund to the taxpayer unless the
14taxpayer submits information to the satisfaction of the department, within 18
15months after the date on which the taxes are due or the date on which the return is
16filed, whichever is later, that the amount designated is clearly in error. Any refund
17granted by the department under this paragraph shall be deducted from the moneys
18received under this subsection in the fiscal year for which the refund is certified.
AB100, s. 1314 19Section 1314. 71.10 (6) (a) of the statutes is amended to read:
AB100,640,220 71.10 (6) (a) Joint returns. Persons filing a joint return are jointly and severally
21liable for the tax, interest, penalties, fees, additions to tax and additional
22assessments under this chapter applicable to the return. A Except as provided in
23par. (e), a
person shall be relieved of liability in regard to a joint return in the manner
24specified in section 6013 (e) 6015 (a) to (d) and (f) of the internal revenue code,

1notwithstanding the amount or percentage of the understatement
Internal Revenue
2Code
.
AB100, s. 1315 3Section 1315. 71.10 (6) (b) of the statutes is amended to read:
AB100,640,154 71.10 (6) (b) Separate returns. A Except as provided in par. (e), a spouse filing
5a separate return may be relieved of liability for the tax, interest, penalties, fees,
6additions to tax and additional assessments under this chapter with regard to
7unreported marital property income
in the manner specified in section 66 (c) of the
8internal revenue code Internal Revenue Code. The department may not apply ch.
9766 in assessing a taxpayer with respect to marital property income the taxpayer did
10not report if that taxpayer failed to notify the taxpayer's spouse about the amount
11and nature of the income before the due date, including extensions, for filing the
12return for the taxable year in which the income was derived. The department shall
13include all of that marital property income in the gross income of the taxpayer and
14exclude all of that marital property income from the gross income of the taxpayer's
15spouse.
AB100, s. 1316 16Section 1316. 71.10 (6) (e) of the statutes is created to read:
AB100,640,2117 71.10 (6) (e) Application for relief. A person who seeks relief from liability
18under par. (a) or (b) shall apply for relief with the department, on a form prescribed
19by the department, within 2 years after the date on which the department first
20begins collection activities after the effective date of this paragraph .... [revisor
21inserts date].
AB100, s. 1317 22Section 1317. 71.10 (6m) (a) of the statutes is amended to read:
AB100,641,1023 71.10 (6m) (a) A Except as provided in par. (c), a formerly married or remarried
24person filing a return for a period during which the person was married may be
25relieved of liability for the tax, interest, penalties, fees, additions to tax and

1additional assessments under this chapter for unreported marital property income
2from that period as if the person were a spouse under section 66 (c) of the internal
3revenue code
Internal Revenue Code. The department may not apply ch. 766 in
4assessing the former spouse of the person with respect to marital property income
5that the former spouse did not report if that former spouse failed to notify the person
6about the amount and nature of the income before the due date, including extensions,
7for filing the return for the taxable year during which the income was derived. The
8department shall include all of that marital property income in the gross income of
9the former spouse and exclude all of that marital property income from the gross
10income of the person.
AB100, s. 1318 11Section 1318. 71.10 (6m) (c) of the statutes is created to read:
AB100,641,1312 71.10 (6m) (c) A person who seeks relief from liability under par. (a) shall apply
13for relief with the department as provided under sub. (6) (e).
AB100, s. 1319 14Section 1319. 71.195 of the statutes is amended to read:
AB100,641,18 1571.195 Definition. In this subchapter, "partnership" includes limited liability
16companies and other entities that are treated as partnerships under the Internal
17Revenue Code, and "partnership" does not include publicly traded partnerships
18treated as corporations under s. 71.22 (1) (1k).
AB100, s. 1320 19Section 1320. 71.22 (1) of the statutes is renumbered 71.22 (1k).
AB100, s. 1321 20Section 1321. 71.22 (1g) of the statutes is created to read:
AB100,642,221 71.22 (1g) For purposes of s. 71.25 (9) (df), (dg), and (dh), "commercial domicile"
22means the location from which a trade or business is principally managed and
23directed, based on any factors the department determines are appropriate, including
24the location where the greatest number of employees of the trade or business work,

1have their office or base of operations, or from which the employees are directed or
2controlled.
AB100, s. 1322 3Section 1322. 71.22 (1t) of the statutes is created to read:
AB100,642,74 71.22 (1t) For purposes of s. 71.25 (9) (df), (dg), and (dh), "domicile" means an
5individual's true, fixed, and permanent home where the individual intends to remain
6permanently and indefinitely and to which, whenever absent, the individual intends
7to return, except that no individual may have more than one domicile at any time.
AB100, s. 1323 8Section 1323. 71.22 (4) (j) of the statutes is repealed.
AB100, s. 1324 9Section 1324. 71.22 (4) (k) of the statutes is repealed.
AB100, s. 1325 10Section 1325. 71.22 (4) (L) of the statutes is amended to read:
AB100,644,511 71.22 (4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
12(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
13December 31, 1996, and before January 1, 1998, means the federal Internal
14Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
15110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
16103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
17and as amended by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L.
18106-36, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
19excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
20101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding section 109
21of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
22P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
23910 of P.L. 108-357,
and as indirectly affected in the provisions applicable to this
24subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2)
25(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008

1(g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
2101-508, 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. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
7105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554, excluding sections 162 and 165 of
8P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
10108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
11307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
12201, 244, 336, 337, 909, and 910 of P.L. 108-357
. 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, 1996, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 1996, and
16before January 1, 1998, except that changes to the Internal Revenue Code made by
17P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L. 106-36, 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, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
21108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
22108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,

23and changes that indirectly affect the provisions applicable to this subchapter made
24by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554,
25excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431

1of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
2107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
3108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
4108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,

5apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1326 6Section 1326. 71.22 (4) (m) of the statutes is amended to read:
AB100,646,27 71.22 (4) (m) 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, 1997, and before January 1, 1999, means the federal Internal
10Revenue Code as amended to December 31, 1997, 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. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
14106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
15excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
16101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding section 109
17of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
18P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
19910 of P.L. 108-357,
and as indirectly affected in the provisions applicable to this
20subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2)
21(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008
22(g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
23101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
24102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.

1104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
2(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
3105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, 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, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
7108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
8108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357
.
9The Internal Revenue Code applies for Wisconsin purposes at the same time as for
10federal purposes. Amendments to the federal Internal Revenue Code enacted after
11December 31, 1997, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 1997, and before January 1, 1999, except that
13changes to the Internal Revenue Code made by P.L. 105-178, P.L. 105-206, P.L.
14105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of
15P.L. 106-554, 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, and P.L. 107-181, P.L.
17108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
19201, 244, 336, 337, 909, and 910 of P.L. 108-357,
and changes that indirectly affect
20the provisions applicable to this subchapter made by P.L. 105-178, P.L. 105-206, P.L.
21105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of
22P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
24108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
25307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,

1201, 244, 336, 337, 909, and 910 of P.L. 108-357,
apply for Wisconsin purposes at the
2same time as for federal purposes.
AB100, s. 1327 3Section 1327. 71.22 (4) (n) of the statutes is amended to read:
AB100,647,244 71.22 (4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
6December 31, 1998, and before January 1, 2000, means the federal Internal
7Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
8110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
9103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
10and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding
11sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L.
12107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
13P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding section 109 of P.L. 108-121,
14P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and
15P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
16108-357,
and as indirectly affected in the provisions applicable to this subchapter
17by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d)
18(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
19100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
20102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
21102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
23104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
24104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
25105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

1excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
2of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
3107-147, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
4108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
5108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
6of P.L. 108-357
. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 1998, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 1998, and before January 1, 2000,
10except that changes to the Internal Revenue Code made by P.L. 106-36, P.L.
11106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
12P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147,
13excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, P.L.
14108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
15307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
16201, 244, 336, 337, 909, and 910 of P.L. 108-357,
and changes that indirectly affect
17the provisions applicable to this subchapter made by P.L. 106-36, P.L. 106-170, P.L.
18106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
19excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
20101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding
21section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
22403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
23909, and 910 of P.L. 108-357,
apply for Wisconsin purposes at the same time as for
24federal purposes.
AB100, s. 1328 25Section 1328. 71.22 (4) (o) of the statutes is amended to read:
AB100,650,2
171.22 (4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
2(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
3December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
4Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
6and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
7amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
8106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
9P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
10107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27,
11excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
12109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
13401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
14336, 337, 909, and 910 of P.L. 108-357,
and as indirectly affected in the provisions
15applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding
16sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514
17and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
18101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
21103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
23105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
24106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
25P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

1107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181,
2P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding sections 106,
3201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
4108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
5108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
6of P.L. 108-357
. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 1999, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 1999, and before January 1, 2003,
10except that changes to the Internal Revenue Code made by P.L. 106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
12excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
14P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202
15of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
16108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
17108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,

18and changes that indirectly affect the provisions applicable to this subchapter made
19by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
20107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
21P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
22107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding
23sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
24108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
25(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,

1and 910 of P.L. 108-357,
apply for Wisconsin purposes at the same time as for federal
2purposes.
AB100, s. 1329 3Section 1329. 71.22 (4) (p) of the statutes is amended to read:
AB100,651,234 71.22 (4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2002, and before January 1, 2004, means the federal Internal Revenue
7Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
10sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and
11section 101 of P.L. 107-147, and as amended by P.L. 108-27, excluding sections 106,
12201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
13108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L.
14108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
15108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,

16and as indirectly affected in the provisions applicable to this subchapter by P.L.
1799-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
18(c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
19100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
20102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
21102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
23104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
24104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
25105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

1excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
2section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
3excluding section 101 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and
4P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
5108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
6of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
7307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
8201, 244, 336, 337, 909, and 910 of P.L. 108-357
. The Internal Revenue Code applies
9for Wisconsin purposes at the same time as for federal purposes. Amendments to the
10federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 2002, and
12before January 1, 2004, except that changes to the Internal Revenue Code made by
13P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
14excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
15108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
16401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
17336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect the
18provisions applicable to this subchapter made by P.L. 108-27, excluding sections
19106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
20P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
21P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and
22P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
23108-357, apply for Wisconsin purposes at the same time as for federal purposes
.
AB100, s. 1330 24Section 1330. 71.22 (4) (q) of the statutes is created to read:
AB100,653,16
171.22 (4) (q) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
2(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
3December 31, 2003, and before January 1, 2005, means the federal Internal Revenue
4Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
6sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
7sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, section
8101 of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 109 of P.L.
9108-121, and section 1201 of P.L. 108-173, and as amended by P.L. 108-203, P.L.
10108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
11108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
12P.L. 108-357, and P.L. 108-476, and as indirectly affected in the provisions
13applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding
14sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514
15and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
16101-239, P.L. 101-508, 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. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
201311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
21105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
22106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
23P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
24107-134, P.L. 107-147, excluding section 101 of P.L. 107-147, P.L. 107-181, P.L.
25107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and

1202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
2excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
3excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
4excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L.
5108-476. The Internal Revenue Code applies for Wisconsin purposes at the same
6time as for federal purposes. Amendments to the federal Internal Revenue Code
7enacted after December 31, 2003, do not apply to this paragraph with respect to
8taxable years beginning after December 31, 2003, and before January 1, 2005,
9except that changes to the Internal Revenue Code made by P.L. 108-203, P.L.
10108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
11108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
12P.L. 108-357, and P.L. 108-476, and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
14excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
15excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L.
16108-476, apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1331 17Section 1331. 71.22 (4) (r) of the statutes is created to read:
AB100,654,2318 71.22 (4) (r) 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, 2004, means the federal Internal Revenue Code as amended to
21December 31, 2004, excluding sections 103, 104, and 110 of P.L. 102-227, sections
2213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
231202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
24106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
25107-16, section 101 of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section

11201 of P.L. 108-173, sections 306, 308, 401, and 403 (a) of P.L. 108-311, and sections
2101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in
3the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
4100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
5(c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
6101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
7103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
9103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
101123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
11104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
12106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
13P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
14107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L.
15107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
16excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
17excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
18excluding sections 306, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
19sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-476. The
20Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
21purposes. Amendments to the federal Internal Revenue Code enacted after
22December 31, 2004, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 2004.
AB100, s. 1332 24Section 1332. 71.22 (4m) (h) of the statutes is repealed.
AB100, s. 1333 25Section 1333. 71.22 (4m) (i) of the statutes is repealed.
AB100, s. 1334
1Section 1334. 71.22 (4m) (j) of the statutes is amended to read:
AB100,656,202 71.22 (4m) (j) For taxable years that begin after December 31, 1996, and before
3January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
4on unrelated business income under s. 71.26 (1) (a), means the federal Internal
5Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
6110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188
8and as amended by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L.
9106-36, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
10excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
11101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding section 109
12of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
13P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
14910 of P.L. 108-357,
and as indirectly affected in the provisions applicable to this
15subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
16P.L. 101-179, P.L. 101-239, P.L. 101-508, 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. 104-188, 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. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554,
22excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
23of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
24107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
25108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.

1108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357
.
2The Internal Revenue Code applies for Wisconsin purposes at the same time as for
3federal purposes. Amendments to the Internal Revenue Code enacted after
4December 31, 1996, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 1996, and before January 1, 1998, except that
6changes to the Internal Revenue Code made by P.L. 105-33, P.L. 105-34, P.L.
7105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554, excluding sections 162 and 165 of
8P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
10108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
11307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
12201, 244, 336, 337, 909, and 910 of P.L. 108-357,
and changes that indirectly affect
13provisions applicable to this subchapter made by P.L. 105-33, P.L. 105-34, P.L.
14105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554, excluding sections 162 and 165 of
15P.L. 106-554, 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, and P.L. 107-181, P.L.
17108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
19201, 244, 336, 337, 909, and 910 of P.L. 108-357,
apply for Wisconsin purposes at the
20same time as for federal purposes.
AB100, s. 1335 21Section 1335. 71.22 (4m) (k) of the statutes is amended to read:
AB100,658,1522 71.22 (4m) (k) For taxable years that begin after December 31, 1997, and
23before January 1, 1999, "Internal Revenue Code", for corporations that are subject
24to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
25Internal Revenue Code as amended to December 31, 1997, excluding sections 103,

1104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
2(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
3104-188, and as amended by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36,
4P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
5107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding
6sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding
7section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
8403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
9909, and 910 of P.L. 108-357,
and as indirectly affected in the provisions applicable
10to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
11101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
12103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
13sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
14103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
16104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
17106-36, P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
18P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147,
19excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121,
20excluding section 109 of P.L. 108-121. P.L. 108-311, excluding sections 306, 307, 308,
21401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
22336, 337, 909, and 910 of P.L. 108-357
. The Internal Revenue Code applies for
23Wisconsin purposes at the same time as for federal purposes. Amendments to the
24Internal Revenue Code enacted after December 31, 1997, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 1997, and

1before January 1, 1999, except that changes to the Internal Revenue Code made by
2P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554,
3excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
4of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
5107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
6108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
7108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
8and changes that indirectly affect the provisions applicable to this subchapter made
9by P.L. 105-178, 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, 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,

15apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1336 16Section 1336. 71.22 (4m) (L) of the statutes is amended to read:
AB100,660,1017 71.22 (4m) (L) For taxable years that begin after December 31, 1998, and
18before January 1, 2000, "Internal Revenue Code", for corporations that are subject
19to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
20Internal Revenue Code as amended to December 31, 1998, 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. 106-36, P.L. 106-170, P.L. 106-230, 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, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
2108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
3108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
4of P.L. 108-357,
and as indirectly affected in the provisions applicable to this
5subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
6P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,
7and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
9103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
10(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
11105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
12106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
13P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147,
14excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, P.L.
15108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
16307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
17201, 244, 336, 337, 909, and 910 of P.L. 108-357
. The Internal Revenue Code applies
18for Wisconsin purposes at the same time as for federal purposes. Amendments to the
19Internal Revenue Code enacted after December 31, 1998, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1998, and
21before January 1, 2000, except that changes to the Internal Revenue Code made by
22P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
23165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134,
24P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
25107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,

1excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
2excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
and changes
3that indirectly affect the provisions applicable to this subchapter made by P.L.
4106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
5P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
6107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
7107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
8excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
9excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
apply for
10Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1337 11Section 1337. 71.22 (4m) (m) of the statutes is amended to read:
AB100,662,1112 71.22 (4m) (m) For taxable years that begin after December 31, 1999, and
13before January 1, 2003, "Internal Revenue Code", for corporations that are subject
14to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
15Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
16104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
17(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
19165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
20P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and
21406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.
22108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
23section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
24308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
25244, 336, 337, 909, and 910 of P.L. 108-357,
and as indirectly affected in the

1provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,
2P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
3excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
4103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
5103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
6excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
7104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
8105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
9162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
10107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
11101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L.
12107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
13108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, 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
. The Internal
16Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the Internal Revenue Code enacted after December 31,
181999, do not apply to this paragraph with respect to taxable years beginning after
19December 31, 1999, and before January 1, 2003, except that changes to the Internal
20Revenue Code made by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165
21of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
22107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
23P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.
24108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
25section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,

1308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
2244, 336, 337, 909, and 910 of P.L. 108-357,
and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L. 106-230, P.L. 106-554,
4excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
5section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
6excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
7107-276, and P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
8108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
9108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
10108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,

11apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1338 12Section 1338. 71.22 (4m) (n) of the statutes is amended to read:
AB100,664,613 71.22 (4m) (n) For taxable years that begin after December 31, 2002, and
14before January 1, 2004,
"Internal Revenue Code," for corporations that are subject
15to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
16Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
17104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
18(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
20431 of P.L. 107-16, and section 101 of P.L. 107-147, and as amended by P.L. 108-27,
21excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
22109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
23108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
24(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
25and 910 of P.L. 108-357,
and as indirectly affected in the provisions applicable to this

1subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
2P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,
3and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
5103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
6(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
7105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
8106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
9P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
10107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L. 107-147, P.L.
11107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding
12sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
13108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
14108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
15108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
16of P.L. 108-357
. The Internal Revenue Code applies for Wisconsin purposes at the
17same time as for federal purposes. Amendments to the Internal Revenue Code
18enacted after December 31, 2002, do not apply to this paragraph with respect to
19taxable years beginning after December 31, 2002, and before January 1, 2004,
20except that changes to the Internal Revenue Code made by P.L. 108-27, excluding
21sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
22108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
23108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
24108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
25of P.L. 108-357, and changes that indirectly affect the provisions applicable to this

1subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,
2P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
31201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
4306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections
5101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes
6at the same time as for federal purposes
.
AB100, s. 1339 7Section 1339. 71.22 (4m) (o) of the statutes is created to read:
AB100,665,238 71.22 (4m) (o) For taxable years that begin after December 31, 2003, and
9before January 1, 2005, "Internal Revenue Code," for corporations that are subject
10to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
11Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
12104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
14P.L. 104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573,
15section 431 of P.L. 107-16, section 101 of P.L. 107-147, sections 106, 201, and 202
16of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and
17as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
19201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-476, and as
20indirectly affected in the provisions applicable to this subchapter by P.L. 99-514,
21P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
22101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
23102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113,
2413150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
25103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202

1(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
2105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
3106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
4106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
5107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L.
6107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
7excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
8section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173,
9P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401,
10and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336,
11337, 909, and 910 of P.L. 108-357, and P.L. 108-476. The Internal Revenue Code
12applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the Internal Revenue Code enacted after December 31, 2003, do
14not apply to this paragraph with respect to taxable years beginning after
15December 31, 2003, and before January 1, 2005, except that changes to the
16Internal Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
17excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
18excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L.
19108-476, and changes that indirectly affect the provisions applicable to this
20subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
21306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
22101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-476, apply for
23Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1340 24Section 1340. 71.22 (4m) (p) of the statutes is created to read:
AB100,667,4
171.22 (4m) (p) For taxable years that begin after December 31, 2004, "Internal
2Revenue Code," for corporations that are subject to a tax on unrelated business
3income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
4to December 31, 2004, excluding sections 103, 104, and 110 of P.L. 102-227, sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
61202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
7106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
8107-16, section 101 of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section
91201 of P.L. 108-173, sections 306, 308, 401, and 403 (a) of P.L. 108-311, and sections
10101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in
11the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
12100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
13102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
14102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1513203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
16104-188, 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, P.L.
22107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
23108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
24108-218, P.L. 108-311, excluding sections 306, 308, 401, and 403 (a) of P.L. 108-311,
25P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.

1108-357, and P.L. 108-476. The Internal Revenue Code applies for Wisconsin
2purposes at the same time as for federal purposes. Amendments to the Internal
3Revenue Code enacted after December 31, 2004, do not apply to this paragraph with
4respect to taxable years beginning after December 31, 2004.
AB100, s. 1341 5Section 1341. 71.22 (6m) of the statutes is amended to read:
AB100,667,76 71.22 (6m) "Member" does not include a member of a limited liability company
7treated as a corporation under sub. (1) (1k).
AB100, s. 1342 8Section 1342. 71.22 (7m) of the statutes is amended to read:
AB100,667,109 71.22 (7m) "Partner" does not include a partner of a publicly traded
10partnership treated as a corporation under sub. (1) (1k).
AB100, s. 1343 11Section 1343. 71.22 (9g) of the statutes is created to read:
AB100,667,1512 71.22 (9g) For purposes of s. 71.25 (9) (df), (dg), and (dh), "state" means a state
13of the United States, the District of Columbia, the commonwealth of Puerto Rico, or
14any territory or possession of the United States, unless the context requires that
15"state" means only the state of Wisconsin.
AB100, s. 1344 16Section 1344. 71.25 (9) (d) of the statutes is repealed.
AB100, s. 1345 17Section 1345. 71.25 (9) (db) of the statutes is created to read:
AB100,667,2018 71.25 (9) (db) Gross receipts from the lease, rental, or licensing of real property
19owned by the taxpayer and the sublease of real property are in this state if the real
20property is located in this state.
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