SB1,834,65 66.0602 (3) (e) 4. The amount that a county levies in that year to make
6payments to public libraries under s. 43.12.
SB1, s. 1889 7Section 1889. 66.0602 (3) (e) 5. of the statutes is created to read:
SB1,834,108 66.0602 (3) (e) 5. The amount that a political subdivision levies in that year to
9make up any revenue shortfall for the debt service on a revenue bond issued under
10s. 66.0621.
SB1, s. 1890 11Section 1890. 66.0602 (3) (f) of the statutes is repealed.
SB1, s. 1891 12Section 1891. 66.0602 (3) (h) 1. of the statutes is amended to read:
SB1,834,1813 66.0602 (3) (h) 1. Subject to subd. 2., the limit otherwise applicable under this
14section does not apply to the amount that a city, village, or town levies in that year
15to pay for charges assessed by a joint fire department organized under s. 61.65 (2)
16(a) 3. or 62.13 (2m)
, but only to the extent that the amount levied to pay for such
17charges would cause the city, village, or town to exceed the limit that is otherwise
18applicable under this section.
SB1, s. 1892 19Section 1892. 66.0602 (4) (a) of the statutes is amended to read:
SB1,835,620 66.0602 (4) (a) A political subdivision may exceed the levy increase limit under
21sub. (2)
if its governing body adopts a resolution to that effect and if the resolution
22is approved in a referendum. The resolution shall specify the proposed amount of
23increase in the levy beyond the amount that is allowed under sub. (2), and shall
24specify whether the proposed amount of increase is for the next fiscal year only or if
25it will apply on an ongoing basis. With regard to a referendum relating to the 2005

1levy, or any levy in an odd-numbered year thereafter, the political subdivision may
2call a special referendum for the purpose of submitting the resolution to the electors
3of the political subdivision for approval or rejection. With regard to a referendum
4relating to the 2006 levy, or any levy in an even-numbered year thereafter, the
5referendum shall be held at the next succeeding spring primary or election or
6September primary or general election.
SB1, s. 1893 7Section 1893. 66.0602 (4) (d) of the statutes is amended to read:
SB1,835,148 66.0602 (4) (d) Within 14 days after the referendum, the clerk of the political
9subdivision shall certify the results of the referendum to the department of revenue.
10The levy increase limit otherwise applicable to the political subdivision under this
11section
is increased in the next fiscal year by the percentage approved by a majority
12of those voting on the question. If the resolution specifies that the increase is for one
13year only, the amount of the increase shall be subtracted from the base used to
14calculate the limit for the 2nd succeeding fiscal year.
SB1, s. 1894 15Section 1894. 66.0602 (5) of the statutes is amended to read:
SB1,835,2416 66.0602 (5) Exception, certain towns. A town with a population of less than
172,000 may exceed the levy increase limit otherwise applicable under this section to
18the town if the town board adopts a resolution supporting an increase and places the
19question on the agenda of an annual town meeting or a special town meeting and if
20the annual or special town meeting adopts a resolution endorsing the town board's
21resolution. The limit otherwise applicable to the town under this section is increased
22in the next fiscal year by the percentage approved by a majority of those voting on
23the question. Within 14 days after the adoption of the resolution, the town clerk shall
24certify the results of the vote to the department of revenue.
SB1, s. 1895 25Section 1895. 66.0602 (6) (intro.) of the statutes is amended to read:
SB1,836,3
166.0602 (6) Penalties. (intro.) If Except as provided in sub. (6m), if the
2department of revenue determines that a political subdivision has a penalized excess
3in any year, the department of revenue shall do all of the following:
SB1, s. 1896 4Section 1896. 66.0602 (6) (c) of the statutes is amended to read:
SB1,836,75 66.0602 (6) (c) Ensure that the amount of the penalized excess is not included
6in determining the limit described under sub. (2) for the political subdivision for the
7following year.
SB1, s. 1897 8Section 1897. 66.0602 (6) (d) of the statutes is created to read:
SB1,836,129 66.0602 (6) (d) Ensure that, if a political subdivision's penalized excess exceeds
10the amount of aid payment that may be reduced under par. (a), the excess amount
11is subtracted from the aid payments under par. (a) in the following years until the
12total amount of penalized excess is subtracted from the aid payments.
SB1, s. 1898 13Section 1898. 66.0602 (6m) of the statutes is created to read:
SB1,836,1714 66.0602 (6m) Mistakes in levies. The department of revenue may issue a
15finding that a political subdivision is not liable for a penalty that would otherwise
16be imposed under sub. (6) if the department determines that the political
17subdivision's penalized excess is caused by one of the following clerical errors:
SB1,836,2118 (a) The department, through mistake or inadvertence, has assessed to any
19county or taxation district, in the current year or in the previous year, a greater or
20less valuation for any year than should have been assessed, causing the political
21subdivision's levy to be erroneous in a way that directly causes a penalized excess.
SB1,836,2422 (b) A taxation district clerk or a county clerk, through mistake or inadvertence
23in preparing or delivering the tax roll, causes a political subdivision's levy to be
24erroneous in a way that directly causes a penalized excess.
SB1, s. 1899 25Section 1899. 66.0602 (7) of the statutes is repealed.
SB1, s. 1901m
1Section 1901m. 66.0615 (1m) (e) 3. of the statutes is created to read:
SB1,837,42 66.0615 (1m) (e) 3. A district adopting a resolution to impose the taxes under
3subd. 1. or 2. shall deliver a certified copy of the resolution to the secretary of revenue
4at least 120 days before its effective date.
SB1, s. 1902 5Section 1902. 66.0615 (1m) (f) 2. of the statutes is amended to read:
SB1,837,106 66.0615 (1m) (f) 2. Sections 77.51 (12m), (14) (c), (f) and (j) and, (14g), (15a),
7and (15b),
77.52 (3), (4), (6) and (13), (14), (18), and (19), 77.522, 77.58 (1) to (5) , (6m),
8and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and
977.62, as they apply to the taxes under subch. III of ch. 77, apply to the tax described
10under subd. 1.
SB1, s. 1904 11Section 1904. 66.1017 (1) (a) of the statutes is amended to read:
SB1,837,1412 66.1017 (1) (a) "Family day care home" means a dwelling licensed as a day care
13center by the department of health and family services children and families under
14s. 48.65 where care is provided for not more than 8 children.
SB1, s. 1915 15Section 1915. 69.14 (1) (cm) of the statutes is amended to read:
SB1,838,516 69.14 (1) (cm) Information concerning paternity. For a birth which occurs en
17route to or at a hospital, the filing party shall give the mother a copy of the pamphlet
18under s. 69.03 (14). If the child's parents are not married at the time of the child's
19birth, the filing party shall give the mother a copy of the form prescribed by the state
20registrar under s. 69.15 (3) (b) 3. The filing party shall ensure that trained,
21designated hospital staff provide to the child's available parents oral information or
22an audio or video presentation and written information about the form and the
23significance and benefits of, and alternatives to, establishing paternity, before the
24parents sign the form. The filing party shall also provide an opportunity to complete
25the form and have the form notarized in the hospital. If the mother provides a

1completed form to the filing party while she is a patient in the hospital and within
25 days after the birth, the filing party shall send the form directly to the state
3registrar. The department of workforce development children and families shall pay
4the filing party a financial incentive for correctly filing a form within 60 days after
5the child's birth.
SB1, s. 1917 6Section 1917. 69.15 (3) (b) 3. of the statutes is amended to read:
SB1,838,177 69.15 (3) (b) 3. Except as provided under par. (c), if the state registrar receives
8a statement acknowledging paternity on a form prescribed by the state registrar and
9signed by both parents, and by a parent or legal guardian of any parent who is under
10the age of 18 years, along with the fee under s. 69.22, the state registrar shall insert
11the name of the father under subd. 1. The state registrar shall mark the certificate
12to show that the form is on file. The form shall be available to the department of
13workforce development children and families or a county child support agency under
14s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any other
15person with a direct and tangible interest in the record. The state registrar shall
16include on the form for the acknowledgment the information in s. 767.805 and the
17items in s. 767.813 (5g).
SB1, s. 1918 18Section 1918. 69.20 (3) (f) of the statutes is amended to read:
SB1,838,2219 69.20 (3) (f) The state or a local registrar may disclose a social security number
20on a vital record to the department of workforce development children and families
21or a county child support agency under s. 59.53 (5) in response to a request under s.
2249.22 (2m).
SB1, s. 1918g 23Section 1918g. 69.22 (1) (a) of the statutes is amended to read:
SB1,839,3
169.22 (1) (a) Except as provided under par. (c), $7 $20 for issuing one certified
2copy of a vital record and $3 for any additional certified copy of the same vital record
3issued at the same time.
SB1, s. 1918h 4Section 1918h. 69.22 (1) (a) of the statutes, as affected by 2007 Wisconsin Act
5.... (this act), is amended to read:
SB1,839,86 69.22 (1) (a) Except as provided under par. (c), $20 $7 for issuing one certified
7copy of a vital record and $3 for any additional certified copy of the same vital record
8issued at the same time.
SB1, s. 1918i 9Section 1918i. 69.22 (1) (b) of the statutes is amended to read:
SB1,839,1310 69.22 (1) (b) Except as provided under par. (c), $20 for issuing an uncertified
11copy of a vital record issued under s. 69.21 (2) (a) or (b), or $7 for verifying information
12about the event submitted by a requester without issuance of a copy, $7, and $3 for
13any additional copy of the same vital record issued at the same time.
SB1, s. 1918j 14Section 1918j. 69.22 (1) (b) of the statutes, as affected by 2007 Wisconsin Act
15.... (this act), is amended to read:
SB1,839,1916 69.22 (1) (b) Except as provided under par. (c), $20 for issuing an uncertified
17copy of a vital record issued under s. 69.21 (2) (a) or (b), $7 or for verifying information
18about the event submitted by a requester without issuance of a copy, $7, and $3 for
19any additional copy of the same vital record issued at the same time.
SB1, s. 1918k 20Section 1918k. 69.22 (1) (c) of the statutes is amended to read:
SB1,839,2521 69.22 (1) (c) Twelve Twenty dollars for issuing an uncertified copy of a birth
22certificate or a certified copy of a birth certificate, $7 of which shall be forwarded to
23the secretary of administration as provided in sub. (1m) and credited to the
24appropriations under s. 20.433 (1) (g) and (h); and $3 for issuing any additional
25certified or uncertified copy of the same birth certificate issued at the same time.
SB1, s. 1918L
1Section 1918L. 69.22 (1) (c) of the statutes, as affected by 2007 Wisconsin Act
2.... (this act), is amended to read:
SB1,840,73 69.22 (1) (c) Twenty Twelve dollars for issuing an uncertified copy of a birth
4certificate or a certified copy of a birth certificate, $7 of which shall be forwarded to
5the secretary of administration as provided in sub. (1m) and credited to the
6appropriations under s. 20.433 (1) (g) and (h); and $3 for issuing any additional
7certified or uncertified copy of the same birth certificate issued at the same time.
SB1, s. 1918m 8Section 1918m. 69.22 (1) (d) of the statutes is amended to read:
SB1,840,109 69.22 (1) (d) In addition to other fees under this subchapter, $10 $20 for
10expedited service in issuing a vital record.
SB1, s. 1918n 11Section 1918n. 69.22 (1) (d) of the statutes, as affected by 2007 Wisconsin Act
12.... (this act), is amended to read:
SB1,840,1413 69.22 (1) (d) In addition to other fees under this subchapter, $20 $10 for
14expedited service in issuing a vital record.
SB1, s. 1918p 15Section 1918p. 69.22 (1m) of the statutes is amended to read:
SB1,840,2116 69.22 (1m) The Except as provided in sub. (1p), the state registrar and any local
17registrar acting under this subchapter shall, for each copy of a birth certificate for
18which a fee under sub. (1) (c) is charged that is issued during a calendar quarter,
19forward to the secretary of administration for deposit in the appropriations under s.
2020.433 (1) (g) and (h) the amounts specified in sub. (1) (c) by the 15th day of the first
21month following the end of the calendar quarter.
SB1, s. 1918q 22Section 1918q. 69.22 (1m) of the statutes, as affected by 2007 Wisconsin Act
23.... (this act), is amended to read:
SB1,841,424 69.22 (1m) Except as provided in sub. (1p), the The state registrar and any local
25registrar acting under this subchapter shall, for each copy of a birth certificate for

1which a fee under sub. (1) (c) is charged that is issued during a calendar quarter,
2forward to the secretary of administration for deposit in the appropriations under s.
320.433 (1) (g) and (h) the amounts specified in sub. (1) (c) by the 15th day of the first
4month following the end of the calendar quarter.
SB1, s. 1918r 5Section 1918r. 69.22 (1p) of the statutes is created to read:
SB1,841,86 69.22 (1p) The state registrar and any local registrar acting under this
7subchapter shall forward to the secretary of administration for deposit in the
8appropriation account under s. 20.435 (1) (gm) all of the following:
SB1,841,109 (a) For any certified copy of a vital record that is issued before July 1, 2010, for
10which a fee of $20 under sub. (1) (a) is charged, $13.
SB1,841,1211 (b) For any uncertified copy of a vital record that is issued before July 1, 2010,
12for which a fee of $20 under sub. (1) (b) is charged, $13.
SB1,841,1413 (c) For any copy of a birth certificate that is issued before July 1, 2010, for which
14a fee of $20 under sub. (1) (c) is charged, $8.
SB1,841,1515 (d) For expedited service in issuing a vital record before July 1, 2010, $10.
SB1, s. 1918s 16Section 1918s. 69.22 (1p) of the statutes, as created by 2007 Wisconsin Act ....
17(this act), is repealed.
SB1, s. 1930 18Section 1930. 69.30 (1) (am) of the statutes is renumbered 69.30 (1) (bd) and
19amended to read:
SB1,841,2120 69.30 (1) (bd) "Family Long-term care district" has the meaning given in s.
2146.2805 (5) (7r).
SB1, s. 1931 22Section 1931. 69.30 (2) of the statutes is amended to read:
SB1,842,523 69.30 (2) A financial institution, state agency, county department, Wisconsin
24works agency, service office or family long-term care district or an employee of a
25financial institution, state agency, county department, Wisconsin works agency,

1service office or family long-term care district is not subject to s. 69.24 (1) (a) for
2copying a certified copy of a vital record for use by the financial institution, state
3agency, county department, Wisconsin works agency, service office or family
4long-term care district, including use under s. 45.04 (5), if the copy is marked "FOR
5ADMINISTRATIVE USE".
SB1, s. 1932 6Section 1932. 70.11 (2) of the statutes is amended to read:
SB1,842,217 70.11 (2) Municipal property and property of certain districts, exception.
8Property owned by any county, city, village, town, school district, technical college
9district, public inland lake protection and rehabilitation district, metropolitan
10sewerage district, municipal water district created under s. 198.22, joint local water
11authority created under s. 66.0823, family long-term care district under s. 46.2895
12or town sanitary district; lands belonging to cities of any other state used for public
13parks; land tax-deeded to any county or city before January 2; but any residence
14located upon property owned by the county for park purposes that is rented out by
15the county for a nonpark purpose shall not be exempt from taxation. Except as to
16land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed
17after August 17, 1961, to any such governmental unit or for its benefit while the
18grantor or others for his or her benefit are permitted to occupy the land or part thereof
19in consideration for the conveyance. Leasing the property exempt under this
20subsection, regardless of the lessee and the use of the leasehold income, does not
21render that property taxable.
SB1, s. 1934f 22Section 1934f. 70.11 (44) of the statutes is created to read:
SB1,843,523 70.11 (44) Olympic Ice Training Center. Beginning with the first assessment
24year in which the property would not otherwise be exempt from taxation under sub.
25(1), property owned by a nonprofit corporation that operates an Olympic Ice Training

1Center on land purchased from the state, if the property is located or primarily used
2at the center. Property that is exempt under this subsection includes property leased
3to a nonprofit entity, regardless of the use of the leasehold income, and up to 6,000
4square feet of property leased to a for-profit entity, regardless of the use of the
5leasehold income.
SB1, s. 1935 6Section 1935. 70.111 (23) of the statutes is amended to read:
SB1,843,127 70.111 (23) Vending machines. All machines that automatically dispense soda
8water beverages, as defined in s. 97.29 (1) (i), and items included as a food or beverage
9under s. 77.54 (20) (a) and (b)
food and food ingredient, as defined in s. 77.51 (3t),
10upon the deposit in the machines of specified coins or currency, or insertion of a credit
11card, in payment for the soda water beverages, food or beverages food and food
12ingredient, as defined in s. 77.51 (3t)
.
SB1, s. 1936 13Section 1936. 71.01 (6) (L) of the statutes is repealed.
SB1, s. 1937 14Section 1937. 71.01 (6) (m) of the statutes is repealed.
SB1, s. 1938 15Section 1938. 71.01 (6) (n) of the statutes is amended to read:
SB1,845,2116 71.01 (6) (n) For taxable years that begin after December 31, 1998, and before
17January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
18decommissioning trust or reserve funds, "Internal Revenue Code" 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 , 301 (a), and 406
25of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of

1P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
2of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
3337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding
4sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
5(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
6109-280,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
7101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
8102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
9102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
11104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
121311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
13105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
14106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
15excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
16101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121,
17excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308,
18316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
19211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
20109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
21(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
22811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for Wisconsin
23purposes at the same time as for federal purposes. Amendments to the federal
24Internal Revenue Code enacted after December 31, 1998, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 1998, and

1before January 1, 2000, except that changes to the Internal Revenue Code made by
2P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
3165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134,
4P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181,
5P.L. 107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
6excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
7108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
8of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
9relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,
and
10P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and changes that
11indirectly affect the provisions applicable to this subchapter made by P.L. 106-36,
12P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
13106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
14107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
15107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
16excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
17108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
18of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
19relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
20P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
21purposes at the same time as for federal purposes.
SB1, s. 1939 22Section 1939. 71.01 (6) (o) of the statutes is amended to read:
SB1,848,1523 71.01 (6) (o) For taxable years that begin after December 31, 1999, and before
24January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
25decommissioning trust or reserve funds, "Internal Revenue Code" means the federal

1Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
2104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
3(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
5165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
6P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
7(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358,
8P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
9excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections
10306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding
11sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
12109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
131326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
14101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
15of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280

16and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73,
17P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90,
18P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
19102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
21104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
23105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
24106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
25excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.

1107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
2107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
3202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
4108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and
5P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
6910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
71310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
8109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
9(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
10811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for Wisconsin
11purposes at the same time as for federal purposes. Amendments to the federal
12Internal Revenue Code enacted after December 31, 1999, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 1999, and
14before January 1, 2003, except that changes to the Internal Revenue Code made by
15P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
16107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
17P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
18P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
19sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
20108-121, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
21403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
22336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
23sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
24of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
25section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.

1109-280, excluding sections 811 and 844 of P.L. 109-280,
and changes that indirectly
2affect the provisions applicable to this subchapter made by P.L. 106-230, P.L.
3106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
4excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
5107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
6107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
7202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
8P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
9and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
10and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
111309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
12109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
13(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
14811 and 844 of P.L. 109-280,
apply for Wisconsin purposes at the same time as for
15federal purposes.
SB1, s. 1940 16Section 1940. 71.01 (6) (p) of the statutes is amended to read:
SB1,851,317 71.01 (6) (p) For taxable years that begin after December 31, 2002, and before
18January 1, 2004, 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, 2002, excluding sections 103,
21104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
24431 of P.L. 107-16, and section sections 101 and 301 (a) of P.L. 107-147, and as
25amended by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

1108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
2of P.L. 108-173, P.L. 108-203, P.L 108-218, P.L. 108-311, excluding sections 306,
3307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
4201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375,
5P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
61326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
7101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
8of P.L. 109-135,
and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
9and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73,
10P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90,
11P.L. 102-227, 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 sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181,
20P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201,
21and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
22108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L.
23108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L.
24108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
25of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305,

11308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
2P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),
3402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
4sections 811 and 844 of P.L. 109-280
. 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,
12316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
13242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L.
14109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
151326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
16101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
17of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

18and changes that indirectly affect the provisions applicable to this subchapter made
19by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
20excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
21108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
22316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
23242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L.
24109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
251326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections

1101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
2of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

3apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 1941 4Section 1941. 71.01 (6) (q) of the statutes is amended to read:
SB1,853,155 71.01 (6) (q) For taxable years that begin after December 31, 2003, and before
6January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
8Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
9104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
10(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
12431 of P.L. 107-16, section sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
13and 202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173,
14and as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
15307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
16201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,
17and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
181323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
19excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
20(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
21109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
22109-280,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
23101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
24102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
25102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),

113174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
2104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
31311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
4105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
5106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
6P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
7107-134, P.L. 107-147, excluding section sections 101 and 301 (a) of P.L. 107-147,
8P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
9sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
10108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
11108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
12108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
13909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L.
14109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
16109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
171400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
18109-280, excluding sections 811 and 844 of P.L. 109-280
. 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 December 31, 2003,
21do not apply to this paragraph with respect to taxable years beginning after
22December 31, 2003, and before January 1, 2005, except that changes to the Internal
23Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
24306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
25101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.

1108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
21309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
3109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
4105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
5P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
6109-280,
and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
8306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
9101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
10108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
111309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
12109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
13105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
14P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
15109-280,
apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 1942 16Section 1942. 71.01 (6) (r) of the statutes is amended to read:
SB1,855,2417 71.01 (6) (r) For taxable years that begin after December 31, 2004, and before
18January 1, 2006,
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, 2004, excluding sections 103,
21104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
24P.L. 106-573, section 431 of P.L. 107-16, section sections 101 and 301 (a) of P.L.
25107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,

1sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211,
2242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L.
3109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
41326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
5of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
6section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
7P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
8109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
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 sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181,
20P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201,
21and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
22108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
23401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
24244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476,
25P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

11326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
2of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
3section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
4P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
5109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
. The
6Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
7purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 2004, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 2004, and before January 1, 2006, except that changes
10to the Internal Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections
111305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
12109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
13sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
14(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
15209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
16sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
17provisions applicable to this subchapter made by P.L. 109-7, P.L. 109-58, excluding
18sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
19of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
20excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
21(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
22101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
23excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
24same time as for federal purposes
.
SB1, s. 1943 25Section 1943. 71.01 (6) (s) of the statutes is created to read:
SB1,857,24
171.01 (6) (s) For taxable years that begin after December 31, 2005, and before
2January 1, 2007, 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, 2005, 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, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
8P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
9sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
10308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
11422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
121323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
13P.L. 109-59, section 301 of P.L. 109-73, and sections 101, 105, 201 (a) as it relates
14to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as
15amended by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
16109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
17109-280, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
18101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
19102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
20102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
22104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
231311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
24105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
25106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,

1P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
2107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
3107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
4106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
5of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
6308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
7211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
8108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
91324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding
10section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L.
11109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
12(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding
13sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.
14109-280, excluding sections 811 and 844 of P.L. 109-280. 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, 2005,
17do not apply to this paragraph with respect to taxable years beginning after
18December 31, 2005, and before January 1, 2007, except that changes to the Internal
19Revenue Code made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
20513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
21of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
22subchapter made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513
23of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of
24P.L. 109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 1944 25Section 1944. 71.01 (6) (t) of the statutes is created to read:
SB1,859,16
171.01 (6) (t) For taxable years that begin after December 31, 2006, for natural
2persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
3reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
6sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
74, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
8431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
9202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
10(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
11of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
121328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
13of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
14(e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
15P.L. 109-222, sections 811 and 844 of P.L. 109-280, and P.L. 109-432, and as
16indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
17101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
18102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
19102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
21104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
23105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
24106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
25excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.

1107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.
2107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
3202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
4108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
5401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
6244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L.
7109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
81326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146
9of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
10excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
11(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
12101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
13excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code applies
14for Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 2006.
SB1, s. 1945 17Section 1945. 71.01 (7r) (c) of the statutes is created to read:
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