AB100-engrossed,554,2520
70.111
(3m) Charter sport fishing boats. Motorboats, and the equipment
21used on them, which are regularly employed in carrying persons for hire for sport
22fishing in and upon the outlying waters, as defined in s. 29.001 (63), and the rivers
23and tributaries specified in s.
29.191 (5) 29.2285 (2) (a) 1. and 2. if the owner and all
24operators are licensed under s. 29.512 or under s. 29.514 or both and by the U.S. coast
25guard to operate the boat for that purpose.
AB100-engrossed,555,152
70.112
(4) (a)
All Except as provided in par. (am), all special property assessed
3under ss. 76.01 to 76.26 and property of any light, heat, and power company taxed
4under s. 76.28, car line company, and electric cooperative association that is used and
5useful in the operation of the business of such company or association.
If Except as
6provided in par. (am) 1., if a general structure for which an exemption is sought under
7this section is used and useful in part in the operation of any public utility assessed
8under ss. 76.01 to 76.26 or of the business of any light, heat, and power company
9taxed under s. 76.28, car line company, or electric cooperative association and in part
10for nonoperating purposes of the public utility or company or association, that
11general structure shall be assessed for taxation under this chapter at the percentage
12of its full market value that fairly measures and represents the extent of its use for
13nonoperating purposes. Nothing provided in this paragraph shall exclude any real
14estate or any property which is separately accounted for under s. 196.59 from special
15assessments for local improvements under s. 66.0705.
AB100-engrossed,555,2117
70.112
(4) (am) 1. Except as provided in subd. 3., beginning with the property
18tax assessments as of January 1, 2007, a general structure owned or leased by a light,
19heat, and power company taxed under s. 76.28 or 76.29 is subject to general property
20taxes and, beginning with distributions in 2008, shall not be included in the
21calculation of payments under s. 79.04 (1) and (2).
AB100-engrossed,556,222
2. Except as provided in subd. 3., beginning with the property tax assessments
23as of January 1, 2008, a substation of a light, heat, and power company taxed under
24s. 76.28 or 76.29 is subject to general property taxes and, beginning with
25distributions in 2009, shall not be included in the calculation of payments under s.
179.04 (1) and (2), except that this subdivision does not apply to transmission
2substation property.
AB100-engrossed,556,53
3. This paragraph does not apply to the property of a light, heat, and power
4company that is located within the boundaries of the municipality that operates the
5company and for which payments are made under s. 66.0811 (2).
AB100-engrossed,556,76
4. Property subject to taxation under this paragraph shall be assessed by the
7department of revenue, as provided under s. 70.995.
AB100-engrossed, s. 1260m
8Section 1260m. 70.114 (1) (b) of the statutes is renumbered 70.114 (1) (b) 1.
9and amended to read:
AB100-engrossed,556,1810
70.114
(1) (b) 1.
"Estimated value", For land purchased before the effective date
11of this subdivision .... [revisor inserts date], "estimated value," for the year during
12which land is purchased, means the purchase price and, for later years, means the
13value that was used for calculating the aid payment under this section for the prior
14year increased or decreased to reflect the annual percentage change in the equalized
15valuation of all property, excluding improvements, in the taxation district, as
16determined by comparing the most recent determination of equalized valuation
17under s. 70.57 for that property to the next preceding determination of equalized
18valuation under s. 70.57 for that property.
AB100-engrossed,557,1420
70.114
(1) (b) 2. For land purchased on or after the effective date of this
21subdivision .... [revisor inserts date], "estimated value," for the year during which
22land is purchased, means the lesser of the purchase price or the determination of the
23land's equalized valuation under s. 70.57 in the year before the year during which
24the land is purchased, increased or decreased to reflect the annual percentage
25change in the equalized valuation of all property, excluding improvements, in the
1taxation district, as determined by comparing the most recent determination of
2equalized valuation under s. 70.57 for that property to the next preceding
3determination of equalized valuation under s. 70.57 for that property, except that if
4the land was exempt from taxation in the year prior to the year during which the
5department purchased the land "estimated value," for the year during which the land
6is purchased, means the lesser of the purchase price, the most recent determination
7of the land's equalized valuation under s. 70.57, or an amount that would result in
8a payment under sub. (4) that is equal to $1 per acre. "Estimated value," for later
9years, means the value that was used for calculating the aid payment under this
10section for the prior year increased or decreased to reflect the annual percentage
11change in the equalized valuation of all property, excluding improvements, in the
12taxation district, as determined by comparing the most recent determination of
13equalized valuation under s. 70.57 for that property to the next preceding
14determination of equalized valuation under s. 70.57 for that property.
AB100-engrossed,557,1616
70.32
(2) (a) 8. Public utility general structures and substations.
AB100-engrossed,557,1918
70.32
(2) (c) 2m. "Public utility general structures and substations" means
19property described under s. 70.112 (4) (am).
AB100-engrossed,558,622
70.58
(1) There Except as provided in sub. (2), there is levied an annual tax of
23two-tenths of one mill for each dollar of the assessed valuation of the property of the
24state as determined by the department of revenue under s. 70.57, for the purpose of
25acquiring, preserving and developing the forests of the state and for the purpose of
1forest crop law and county forest law administration and aid payments, for grants
2to forestry cooperatives under s. 36.56, and for the acquisition, purchase and
3development of forests described under s. 25.29 (7) (a) and (b), the proceeds of the tax
4to be paid into the conservation fund. The tax shall not be levied in any year in which
5general funds are appropriated for the purposes specified in this section, equal to or
6in excess of the amount which the tax would produce.
AB100-engrossed,558,158
70.58
(2) In each of 3 years beginning with the property tax assessments as of
9January 1 of the year of the effective date of this subsection .... [revisor inserts date],
10the department of revenue shall adjust the rate of the tax imposed under this section
11so that the percentage increase from the previous year in the total amount levied
12under this section does not exceed 2.6 percent. The rate determined by the
13department of revenue for the property tax assessment as of January 1 of the 2nd
14year following the effective date of this subsection .... [revisor inserts date], shall be
15the rate of the tax imposed under this section for all subsequent years.
AB100-engrossed,558,1917
70.995
(15) (a) For the property tax assessments as of January 1, 2007, the
18treatment of manufacturing property under subs. (4) to (14) extends to property
19described under s. 70.112 (4) (am) 1.
AB100-engrossed,558,2220
(b) For the property tax assessments as of January 1, 2008, the treatment of
21manufacturing property under subs. (4) to (14) extends to property described under
22s. 70.112 (4) (am) 2.
AB100-engrossed,559,424
71.01
(1b) For purposes of s. 71.04 (7) (df) and (dh), "commercial domicile"
25means the location from which a trade or business is principally managed and
1directed, based on any factors the department determines are appropriate, including
2the location where the greatest number of employees of the trade or business work,
3have their office or base of operations, or from which the employees are directed or
4controlled.
AB100-engrossed,559,96
71.01
(1n) For purposes of s. 71.04 (7) (df) and (dh), "domicile" means an
7individual's true, fixed, and permanent home where the individual intends to remain
8permanently and indefinitely and to which, whenever absent, the individual intends
9to return, except that no individual may have more than one domicile at any time.
AB100-engrossed,561,613
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
14January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
15decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
16Internal Revenue Code as amended to December 31, 1996, 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 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
20P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
21107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
22sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding
23section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
24403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
25909, and 910 of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203,
1P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
2P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
3102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
4(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
5103-465, P.L.
104-7, P.L.
104-117, 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.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
8excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
9of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
10107-147,
and P.L.
107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
11108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
12108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357.
13The Internal Revenue Code applies for Wisconsin purposes at the same time as for
14federal purposes. Amendments to the federal Internal Revenue Code enacted after
15December 31, 1996, do not apply to this paragraph with respect to taxable years
16beginning after December 31, 1996, and before January 1, 1998, except that
17changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
18105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
19P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
20107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
21108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
22307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
23201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
24the provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
25105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
2107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
3108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
4307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
5201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the
6same time as for federal purposes.
AB100-engrossed,563,28
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
9January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
10decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
11Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
12104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
13(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
15P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
16107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
17sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding
18section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
19403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
20909, and 910 of P.L. 108-357, and as indirectly affected by P.L.
99-514, P.L.
100-203,
21P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
22P.L.
101-508, P.L.
102-90, 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, 13150
24(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
25103-465, P.L.
104-7, P.L.
104-117, 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.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
4excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
5101 and 406 of P.L.
107-147,
and P.L.
107-181, P.L. 108-121, excluding section 109
6of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
7P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
8910 of P.L. 108-357. The Internal Revenue Code applies for Wisconsin purposes at
9the same time as for federal purposes. Amendments to the federal Internal Revenue
10Code enacted after December 31, 1997, do not apply to this paragraph with respect
11to taxable years beginning after December 31, 1997, and before January 1, 1999,
12except that changes to the Internal Revenue Code made by P.L.
105-178, P.L.
13105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
14162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
15107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
16107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
17excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
18excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes
19that indirectly affect the provisions applicable to this subchapter made by P.L.
20105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
22of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
23107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
24108-311, 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, 2apply for Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed,564,224
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
5January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
8104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
11excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
12of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
13107-147, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section 109 of P.L.
14108-121, 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, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
17P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508,
18P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
19102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
21104-7, P.L.
104-117, 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.
107-16,
25excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
1101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276, P.L. 108-121, excluding
2section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
3403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
4909, and 910 of P.L. 108-357. The Internal Revenue Code applies for Wisconsin
5purposes at the same time as for federal purposes. Amendments to the federal
6Internal Revenue Code enacted after December 31, 1998, do not apply to this
7paragraph with respect to taxable years beginning after December 31, 1998, and
8before January 1, 2000, except that changes to the Internal Revenue Code made by
9P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
10165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
11P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
12107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
13excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
14excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes
15that indirectly affect the provisions applicable to this subchapter made by P.L.
16106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
17P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
19107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
20excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
21excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for
22Wisconsin purposes at the same time as for federal purposes.
AB100-engrossed,566,2324
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
25January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
1decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
3104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
4(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188,
and as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and
6165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
7P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
8406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
9108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
10section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
11308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
12244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected by P.L.
99-514,
13P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
14P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104,
15and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
17103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
181123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
19104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
20106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
21P.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, 108-311, excluding sections 306, 307, 308,
1401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
2336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies for
3Wisconsin purposes at the same time as for federal purposes. Amendments to the
4federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
5paragraph with respect to taxable years beginning after December 31, 1999, and
6before January 1, 2003, except that changes to the Internal Revenue Code made by
7P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
8107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
9P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
10107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding
11sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
12108-121, 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 changes that indirectly affect the provisions applicable
15to this subchapter made by P.L.
106-230, P.L.
106-554,
excluding sections 162 and
16165 of P.L. 106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
17P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
18406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
19108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
20section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
21308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
22244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the same
23time as for federal purposes.
AB100-engrossed,568,20
171.01
(6) (p) For taxable years that begin after December 31, 2002,
and before
2January 1, 2004, 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, 2002, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
8431 of P.L.
107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-27,
9excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
10109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
11108-203, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
12(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
13910 of P.L. 108-357, and P.L. 108-375, and as indirectly affected by P.L.
99-514, P.L.
14100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
15101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and
16110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
18103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
24107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, P.L. 108-27,
25excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
1109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
2108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
3(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
4910 of P.L. 108-357, and P.L. 108-375. 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, 2002, do not apply to this
7paragraph with respect to taxable years beginning after December 31, 2002
, and
8before January 1, 2004, except that changes to the Internal Revenue Code made by
9P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
10excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
11108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
12401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336,
13337, 909, and 910 of P.L. 108-357, and P.L. 108-375, and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L. 108-27, excluding
15sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
16108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
17108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
18108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
19P.L. 108-357, and P.L. 108-375, apply for Wisconsin purposes at the same time as
20for federal purposes.
AB100-engrossed,570,1222
71.01
(6) (q) For taxable years that begin after December 31, 2003, and before
23January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear
24decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
25Internal Revenue Code as amended to December 31, 2003, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
3104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
4431 of P.L.
107-16, section 101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
5108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and as
6amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
7308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244,
8336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
108-476, and as
9indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
10101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
11102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
12102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
14104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
15(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
16105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
18excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
19107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
20107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
21108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding
22section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
23sections 306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
24sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, P.L.
108-375, and P.L.
25108-476. The Internal Revenue Code applies for Wisconsin purposes at the same
1time as for federal purposes. Amendments to the federal Internal Revenue Code
2enacted after December 31, 2003, do not apply to this paragraph with respect to
3taxable years beginning after December 31, 2003, and before January 1, 2005,
4except that changes to the Internal Revenue Code made by P.L.
108-203, P.L.
5108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
6108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
7P.L.
108-357, P.L.
108-375, and P.L.
108-476, and changes that indirectly affect the
8provisions applicable to this subchapter made by P.L.
108-203, P.L.
108-218, P.L.
9108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
10108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357,
11P.L.
108-375, and P.L.
108-476, apply for Wisconsin purposes at the same time as
12for federal purposes.
AB100-engrossed,571,1814
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, P.L.
108-375, and P.L.
108-476. The Internal Revenue Code
15applies for Wisconsin purposes at the same time as for federal purposes.
16Amendments to the federal Internal Revenue Code enacted after December 31, 2004,
17do not apply to this paragraph with respect to taxable years beginning after
18December 31, 2004.
AB100-engrossed,571,2120
71.01
(8g) "Member" does not include a member of a limited liability company
21treated as a corporation under s. 71.22
(1) (1k).
AB100-engrossed,571,2423
71.01
(8m) "Partner" does not include a partner of a publicly traded
24partnership treated as a corporation under s. 71.22
(1) (1k).
AB100-engrossed,572,4
171.01
(10g) For purposes of s. 71.04 (7) (df) and (dh), "state" means a state of
2the United States, the District of Columbia, the commonwealth of Puerto Rico, or any
3territory or possession of the United States, unless the context requires that "state"
4means only the state of Wisconsin.
AB100-engrossed,573,26
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-engrossed,573,114
71.04
(7) (d)
Sales Except as provided in pars. (df) and (dh), sales, other than
5sales of tangible personal property, are in this state if the income-producing activity
6is performed in this state. If the income-producing activity is performed both in and
7outside this state the sales shall be divided between those states having jurisdiction
8to tax such business in proportion to the direct costs of performance incurred in each
9such state in rendering this service.
Services performed in states which do not have
10jurisdiction to tax the business shall be deemed to have been performed in the state
11to which compensation is allocated by s. 71.04 (6), 2001 stats.
AB100-engrossed,573,1513
71.04
(7) (df) 1. Gross receipts from the use of computer software are in this
14state if the purchaser or licensee uses the computer software at a location in this
15state.
AB100-engrossed,574,216
2. Computer software is used at a location in this state if the purchaser or
17licensee uses the computer software in the regular course of business operations in
18this state, for personal use in this state, or if the purchaser or licensee is an individual
19whose domicile is in this state. If the purchaser or licensee uses the computer
20software in more than one state, the gross receipts shall be divided among those
21states having jurisdiction to impose an income tax on the taxpayer in proportion to
22the use of the computer software in those states. To determine computer software
23use in this state, the department may consider the number of users in each state
24where the computer software is used, the number of site licenses or workstations in
1this state, and any other factors that reflect the use of computer software in this
2state.
AB100-engrossed,574,63
3. If the taxpayer is not subject to income tax in the state in which the gross
4receipts are considered received under this paragraph, but the taxpayer's
5commercial domicile is in this state, 50 percent of those gross receipts shall be
6included in the numerator of the sales factor.
AB100-engrossed,574,98
71.04
(7) (dh) 1. Gross receipts from services are in this state if the purchaser
9of the service received the benefit of the service in this state.
AB100-engrossed,574,1010
2. The benefit of a service is received in this state if any of the following applies:
AB100-engrossed,574,1111
a. The service relates to real property that is located in this state.
AB100-engrossed,574,1412
b. The service relates to tangible personal property that is located in this state
13at the time that the service is received or tangible personal property that is delivered
14directly or indirectly to customers in this state.
AB100-engrossed,574,1615
c. The service is provided to an individual who is physically present in this state
16at the time that the service is received.
AB100-engrossed,574,1817
d. The service is provided to a person engaged in a trade or business in this state
18and relates to that person's business in this state.
AB100-engrossed,574,2219
3. If the purchaser of a service receives the benefit of a service in more than one
20state, the gross receipts from the performance of the service are included in the
21numerator of the sales factor according to the portion of the service received in this
22state.
AB100-engrossed,575,323
4. If the taxpayer is not subject to income tax in the state in which the benefit
24of the service is received, the benefit of the service is received in this state to the
25extent that the taxpayer's employees or representatives performed services from a
1location in this state. Fifty percent of the taxpayer's receipts that are considered
2received in this state under this paragraph shall be included in the numerator of the
3sales factor.
AB100-engrossed,575,65
71.05
(1) (bm)
Health Insurance Risk-Sharing Plan. Income of the
6organization administering the Health Insurance Risk-Sharing Plan under ch. 149.
AB100-engrossed,575,128
71.05
(6) (b) 20. (intro.) For taxable years beginning on or after January 1,
91995
, and before January 1, 2006, an amount paid by a person who is the employee
10of another person if the person's employer pays no amount of money toward the
11person's medical care insurance, for medical care insurance for the person, his or her
12spouse and the person's dependents, calculated as follows:
AB100-engrossed, s. 1286gm
13Section 1286gm. 71.05 (6) (b) 21. of the statutes is renumbered 71.05 (6) (b)
1421. a. and amended to read:
AB100-engrossed,575,1915
71.05
(6) (b) 21. a.
The For taxable years beginning before January 1, 2007, the 16difference between the amount of social security benefits included in federal
17adjusted gross income for the current year and the amount calculated under section
1886 of the
internal revenue code Internal Revenue Code as that section existed on
19December 31, 1992.
AB100-engrossed,575,2521
71.05
(6) (b) 21. b. For taxable years beginning after December 31, 2006, and
22before January 1, 2008, the difference between the amount of social security benefits
23included in federal adjusted gross income for the current year and 70 percent of the
24amount calculated under section
86 of the Internal Revenue Code as that section
25existed on December 31, 1992.
AB100-engrossed,576,62
71.05
(6) (b) 21. c. For taxable years beginning after December 31, 2007 and
3before January 1, 2009, the difference between the amount of social security benefits
4included in federal adjusted gross income for the current year and 40 percent of the
5amount calculated under section
86 of the Internal Revenue Code as that section
6existed on December 31, 1992.
AB100-engrossed,576,108
71.05
(6) (b) 21. d. For taxable years beginning after December 31, 2008, the
9amount of social security benefits included in federal adjusted gross income under
10section
86 of the Internal Revenue Code.
AB100-engrossed,576,1812
71.05
(6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses for
13a student who is the claimant or who is the claimant's child and the claimant's
14dependent who is claimed under section
151 (c) of the Internal Revenue Code, to
15attend any university, college, technical college or a school approved under s.
45.54 1638.50, that is located in Wisconsin or to attend a public vocational school or public
17institution of higher education in Minnesota under the Minnesota-Wisconsin
18reciprocity agreement under s. 39.47, calculated as follows:
AB100-engrossed,576,2420
71.05
(6) (b) 28. a. An amount equal to not more than
$3,000 twice the average
21amount charged by the board of regents of the University of Wisconsin System at
224-year institutions for resident undergraduate academic fees for the most recent fall
23semester, as determined by the board of regents by September 1 of that semester, per
24student for each year to which the claim relates.
AB100-engrossed,577,5
171.05
(6) (b) 35. For taxable years beginning after December 31, 2005, an
2amount paid by an individual who is the employee of another person if the
3individual's employer pays no amount of money toward the individual's medical care
4insurance, for medical care insurance for the individual, his or her spouse, and the
5individual's dependents, calculated as follows:
AB100-engrossed,577,146
a. One hundred percent of the amount paid by the individual for medical care
7insurance. In this subdivision, "medical care insurance" means a medical care
8insurance policy that covers the individual, his or her spouse, and the individual's
9dependents and provides surgical, medical, hospital, major medical, or other health
10service coverage, and includes payments made for medical care benefits under a
11self-insured plan, but "medical care insurance" does not include hospital indemnity
12policies or policies with ancillary benefits such as accident benefits or benefits for loss
13of income resulting from a total or partial inability to work because of illness,
14sickness, or injury.
AB100-engrossed,577,1715
b. From the amount calculated under subd. 35. a., subtract the amounts
16deducted from gross income for medical care insurance in the calculation of federal
17adjusted gross income.
AB100-engrossed,578,418
c. For an individual who is a nonresident or part-year resident of this state,
19multiply the amount calculated under subd. 35. a. or b., by a fraction the numerator
20of which is the individual's wages, salary, tips, unearned income, and net earnings
21from a trade or business that are taxable by this state and the denominator of which
22is the individual's total wages, salary, tips, unearned income, and net earnings from
23a trade or business. In this subd. 35. c., for married persons filing separately "wages,
24salary, tips, unearned income, and net earnings from a trade or business" means the
25separate wages, salary, tips, unearned income, and net earnings from a trade or
1business of each spouse, and for married persons filing jointly "wages, salary, tips,
2unearned income, and net earnings from a trade or business" means the total wages,
3salary, tips, unearned income, and net earnings from a trade or business of both
4spouses.
AB100-engrossed,578,75
d. Reduce the amount calculated under subd. 35. a., b., or c. to the individual's
6aggregate wages, salary, tips, unearned income, and net earnings from a trade or
7business that are taxable by this state.
