LRB-1094/1
JK:kjf:jf
2005 - 2006 LEGISLATURE
February 28, 2005 - Introduced by Senators Brown, Kapanke, Stepp, Lassa,
Kanavas, Leibham, Zien, Grothman, Wirch, Roessler and Carpenter,
cosponsored by Representatives
Musser, Mursau, Jensen, Albers, Ballweg,
Bies, Boyle, Davis, Freese, Gard, Gronemus, Gunderson, Gundrum, Hebl,
Hines, Hubler, Hundertmark, Wood, Kestell, Krawczyk, Kreibich, Lothian,
McCormick, Moulton, Nass, Nischke, Ott, Owens, Petrowski, Pettis,
Strachota, Suder, Townsend, Van Roy, Vos and Vrakas. Referred to
Committee on Job Creation, Economic Development and Consumer Affairs.
SB86,1,10
1An Act to amend 71.01 (6) (j), 71.01 (6) (k), 71.01 (6) (L), 71.01 (6) (m), 71.01 (6)
2(n), 71.01 (6) (o), 71.01 (6) (p), 71.22 (4) (j), 71.22 (4) (k), 71.22 (4) (L), 71.22 (4)
3(m), 71.22 (4) (n), 71.22 (4) (o), 71.22 (4) (p), 71.22 (4m) (h), 71.22 (4m) (i), 71.22
4(4m) (j), 71.22 (4m) (k), 71.22 (4m) (L), 71.22 (4m) (m), 71.22 (4m) (n), 71.26 (2)
5(b) 10., 71.26 (2) (b) 11., 71.26 (2) (b) 12., 71.26 (2) (b) 13., 71.26 (2) (b) 14., 71.26
6(2) (b) 15., 71.26 (2) (b) 16., 71.34 (1g) (j), 71.34 (1g) (k), 71.34 (1g) (L), 71.34 (1g)
7(m), 71.34 (1g) (n), 71.34 (1g) (o), 71.34 (1g) (p), 71.42 (2) (i), 71.42 (2) (j), 71.42
8(2) (k), 71.42 (2) (L), 71.42 (2) (m), 71.42 (2) (n) and 71.42 (2) (o) of the statutes;
9relating to: adopting changes to the Internal Revenue Code for state income
10and franchise tax purposes.
Analysis by the Legislative Reference Bureau
This bill adopts, for state income and franchise tax purposes, changes to the
Internal Revenue Code made by Public Law 108-121, the Military Family Tax Relief
Act of 2003. Public Law 108-121 provides, in part, for an increase in the death
gratuity that is payable to the family of a deceased member of the armed forces and
excludes the amount of the death gratuity from the calculation of gross income.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for
a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB86, s. 1
1Section
1. 71.01 (6) (j) of the statutes is amended to read:
SB86,3,152
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
3January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
6104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
8excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
9104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
10162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
11406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
12by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
13P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
14sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
15excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
16P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
17excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
18104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
20406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
1applies for Wisconsin purposes at the same time as for federal purposes.
2Amendments to the federal Internal Revenue Code enacted after December 31, 1994,
3do not apply to this paragraph with respect to taxable years beginning after
4December 31, 1994, and before January 1, 1996, except that changes to the Internal
5Revenue Code made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
61202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
7P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
8106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
9and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
10applicable to this subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188,
11excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
13162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
14406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
15purposes at the same time as for federal purposes.
SB86, s. 2
16Section
2. 71.01 (6) (k) of the statutes is amended to read:
SB86,5,217
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
18January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
21104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
23sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
1excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 2and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
3P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
4P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
9105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134,
10P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and
11P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
12same time as for federal purposes. Amendments to the federal Internal Revenue
13Code enacted after December 31, 1995, do not apply to this paragraph with respect
14to taxable years beginning after December 31, 1995, and before January 1, 1997,
15except that changes to the Internal Revenue Code made by P.L.
104-117, P.L.
16104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
18106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
19excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 20and changes that indirectly affect the provisions applicable to this subchapter made
21by P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605
22of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
23P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
24107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
1107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
2federal purposes.
SB86, s. 3
3Section
3. 71.01 (6) (L) of the statutes is amended to read:
SB86,6,124
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
5January 1, 1998, 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, 1996, 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.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
11P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
12107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
13sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
14indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
16102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
17102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
19104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
20(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
21105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L.
24108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the federal Internal Revenue Code
1enacted after December 31, 1996, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 1996, and before January 1, 1998,
3except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
4P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and
5165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
6P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
7P.L. 108-121, and changes that indirectly affect the provisions applicable to this
8subchapter made 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,
and P.L. 108-121, apply for Wisconsin
12purposes at the same time as for federal purposes.
SB86, s. 4
13Section
4. 71.01 (6) (m) of the statutes is amended to read:
SB86,7,2214
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
15January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
16decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
17Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
18104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
19(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
20104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
21P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
22107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
23sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 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.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
8of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
9107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code applies
10for Wisconsin purposes at the same time as for federal purposes. Amendments to the
11federal Internal Revenue Code enacted after December 31, 1997, do not apply to this
12paragraph with respect to taxable years beginning after December 31, 1997, and
13before January 1, 1999, except that changes to the Internal Revenue Code made by
14P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
16of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
17107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
18provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
19105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
20P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
22108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 5
23Section
5. 71.01 (6) (n) of the statutes is amended to read:
SB86,9,824
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
25January 1, 2000, 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, 1998, 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.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
6excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
7of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
8107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
9affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
10101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
11excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
12103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
13103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
14104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
16105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
18of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
19107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
20Code applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the federal Internal Revenue Code enacted after December 31, 1998,
22do not apply to this paragraph with respect to taxable years beginning after
23December 31, 1998, and before January 1, 2000, except that changes to the Internal
24Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, 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, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
3indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
4P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
5106-554, 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,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
8federal purposes.
SB86, s. 6
9Section
6. 71.01 (6) (o) of the statutes is amended to read:
SB86,9,2510
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
11January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
12decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
13Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
14104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
15(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
17of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
18107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
19P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
20108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
22102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
23102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
25104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
11311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
2105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
3106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
4P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
5107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
6P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The Internal
7Revenue Code applies for Wisconsin purposes at the same time as for federal
8purposes. Amendments to the federal Internal Revenue Code enacted after
9December 31, 1999, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1999, and before January 1, 2003, except that changes
11to the Internal Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
13107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
14101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
15107-358,
and P.L. 108-121, and changes that indirectly affect the provisions
16applicable to this subchapter made by P.L.
106-230, P.L.
106-554, P.L.
107-15, P.L.
17107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
18107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
19P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin
20purposes at the same time as for federal purposes.
SB86, s. 7
21Section
7. 71.01 (6) (p) of the statutes is amended to read:
SB86,11,2222
71.01
(6) (p) For taxable years that begin after December 31, 2002, for natural
23persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
24reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
25as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
3sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
4section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
5affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
6101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
7excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
8103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
9103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
10104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
13excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
15excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 16P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
17purposes at the same time as for federal purposes. Amendments to the federal
18Internal Revenue Code enacted after December 31, 2002, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 2002
, except
20that changes to the Internal Revenue Code made by P.L. 108-121 and changes that
21indirectly affect the provisions applicable to this subchapter made by P.L. 108-121
22apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 8
23Section
8. 71.22 (4) (j) of the statutes is amended to read:
SB86,13,824
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1994, and before January 1, 1996, means the federal Internal
2Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and
3110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
4of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
51204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
6105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
7P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
8107-181,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
9this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
10(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
111008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
12P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
13102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
15104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
16P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
18excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
19The Internal Revenue Code applies for Wisconsin purposes at the same time as for
20federal purposes. Amendments to the federal Internal Revenue Code enacted after
21December 31, 1994, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 1994, and before January 1, 1996, except that
23changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
24sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
25105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
2107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding
4sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
5105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
6P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
7107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
8same time as for federal purposes.
SB86, s. 9
9Section
9. 71.22 (4) (k) of the statutes is amended to read:
SB86,14,2010
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
12December 31, 1995, and before January 1, 1997, means the federal Internal
13Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
14110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
15of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
161311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
17P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
18106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
19and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
20applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
21sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 22and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
23101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
21605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
3105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
5107-181, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes. Amendments to the federal
7Internal Revenue Code enacted after December 31, 1995, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1995, and
9before January 1, 1997, except that changes to the Internal Revenue Code made by
10P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
11P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
12P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
161605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
17105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
18P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
19107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
20federal purposes.
SB86, s. 10
21Section
10. 71.22 (4) (L) of the statutes is amended to read:
SB86,16,722
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
23(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
24December 31, 1996, and before January 1, 1998, means the federal Internal
25Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
1110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
3and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
4106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
6101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
7affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
8P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
9823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
10101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
11103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
12sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
13103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
141123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
15104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
17section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
18406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
19applies for Wisconsin purposes at the same time as for federal purposes.
20Amendments to the federal Internal Revenue Code enacted after
21December 31, 1996, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 1996, and before January 1, 1998, except that
23changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
24105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
25P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
2108-121, and changes that indirectly affect the provisions applicable to this
3subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
4106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
6101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
7purposes at the same time as for federal purposes.
SB86, s. 11
8Section
11. 71.22 (4) (m) of the statutes is amended to read:
SB86,17,199
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
10(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
11December 31, 1997, and before January 1, 1999, means the federal Internal
12Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
13110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
15and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
19affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
20P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
21823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
22101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
23103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
24sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
25103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
11123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
2104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
3106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
6The Internal Revenue Code applies for Wisconsin purposes at the same time as for
7federal purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 1997, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1997, and before January 1, 1999, except that
10changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
11105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
19purposes at the same time as for federal purposes.
SB86, s. 12
20Section
12. 71.22 (4) (n) of the statutes is amended to read:
SB86,19,621
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
22(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
23December 31, 1998, and before January 1, 2000, means the federal Internal
24Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
25110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
2and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
3sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
4107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
5P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly affected in the
6provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 7excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
8of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
9101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
10110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
12103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
13(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
14105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
15106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
16P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
17excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276, and
18P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
19same time as for federal purposes. Amendments to the federal Internal Revenue
20Code enacted after December 31, 1998, do not apply to this paragraph with respect
21to taxable years beginning after December 31, 1998, and before January 1, 2000,
22except that changes to the Internal Revenue Code made by P.L.
106-36, P.L.
23106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
25excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and
1P.L. 108-121, and changes that indirectly affect the provisions applicable to this
2subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, 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, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for Wisconsin
6purposes at the same time as for federal purposes.
SB86, s. 13
7Section
13. 71.22 (4) (o) of the statutes is amended to read:
SB86,20,208
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
9(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
10December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
11Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
12102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 13and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
14amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
15106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
16P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
17107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
18108-121, and as indirectly affected in the provisions applicable to this subchapter
19by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
20(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
21100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
22102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
23102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
25104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
1104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
2105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
4section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
6107-276,
and P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies
7for Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 1999, and
10before January 1, 2003, except that changes to the Internal Revenue Code made by
11P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
12107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
13P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
14107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and
15changes that indirectly affect the provisions applicable to this subchapter made by
16P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
17107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
18P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
19107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for
20Wisconsin purposes at the same time as for federal purposes.
SB86, s. 14
21Section
14. 71.22 (4) (p) of the statutes is amended to read:
SB86,21,2422
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
23(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
24December 31, 2002, means the federal Internal Revenue Code as amended to
25December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
21202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
3165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
4107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
5provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 6excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
7of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
8101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
9110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
11103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
12(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
13105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
14106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
15P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
16107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
17107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
18Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 2002, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 2002
, except that changes to the Internal Revenue
22Code made by P.L. 108-121 and changes that indirectly affect the provisions
23applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
24the same time as for federal purposes.
SB86, s. 15
25Section
15. 71.22 (4m) (h) of the statutes is amended to read:
SB86,23,9
171.22
(4m) (h) For taxable years that begin after December 31, 1994, and
2before January 1, 1996, "Internal Revenue Code", for corporations that are subject
3to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
4Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
5104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
7sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
8105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
10107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
11provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
12P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
17104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
18162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
19406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
20applies for Wisconsin purposes at the same time as for federal purposes.
21Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
22apply to this paragraph with respect to taxable years beginning after
23December 31, 1994, and before January 1, 1996, except that changes to the Internal
24Revenue Code made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
251311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
1105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
2P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
3107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
4applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
51202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
6P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
8and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time
9as for federal purposes.
SB86, s. 16
10Section
16. 71.22 (4m) (i) of the statutes is amended to read:
SB86,24,1911
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
12January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
13on unrelated business income under s. 71.26 (1) (a), means the federal Internal
14Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
15110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
16of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
171311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
18P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
19106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
20and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
21applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
22101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
23excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
25103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
1excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
2P.L.
104-193, PL.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
4excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
5The Internal Revenue Code applies for Wisconsin purposes at the same time as for
6federal purposes. Amendments to the Internal Revenue Code enacted after
7December 31, 1995, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 1995, and before January 1, 1997, except that
9changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
101123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
11105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
13406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
15sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
18excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 19apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 17
20Section
17. 71.22 (4m) (j) of the statutes is amended to read:
SB86,26,421
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
22January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
23on unrelated business income under s. 71.26 (1) (a), means the federal Internal
24Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
25110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188 2and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
3106-36, 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,
and P.L. 108-121, and as indirectly
6affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
7P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
8P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
9102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
11104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
13105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
14P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
15excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
16The Internal Revenue Code applies for Wisconsin purposes at the same time as for
17federal purposes. Amendments to the Internal Revenue Code enacted after
18December 31, 1996, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1996, and before January 1, 1998, except that
20changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
21105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
24108-121, and changes that indirectly affect provisions applicable to this subchapter
25made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
1106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
2section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
3406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
4purposes at the same time as for federal purposes.
SB86, s. 18
5Section
18. 71.22 (4m) (k) of the statutes is amended to read:
SB86,27,146
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
7before January 1, 1999, "Internal Revenue Code", for corporations that are subject
8to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
9Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
10104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
11(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
13P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
14107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
15sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
16indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
17100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
18101-508, 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.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
25of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
1107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code applies
2for Wisconsin purposes at the same time as for federal purposes. Amendments to the
3Internal Revenue Code enacted after December 31, 1997, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1997, and
5before January 1, 1999, except that changes to the Internal Revenue Code made by
6P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
8of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
9107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
10provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
11105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB86, s. 19
15Section
19. 71.22 (4m) (L) of the statutes is amended to read:
SB86,28,2516
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
17before January 1, 2000, "Internal Revenue Code", for corporations that are subject
18to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
19Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
20104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
21(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
23excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
24of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
25107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
1affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
2P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
3P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
4102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
9excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
10of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
11107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
12Code applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the Internal Revenue Code enacted after December 31, 1998, do not
14apply to this paragraph with respect to taxable years beginning after
15December 31, 1998, and before January 1, 2000, except that changes to the Internal
16Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
18of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
19107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
20indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
21P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
22106-554, 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, P.L.
107-181,
and P.L.
24107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
25federal purposes.
