SB1,883,52 71.07 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
3credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
4include with their returns a copy of their certification for tax benefits, and a copy of
5the verification of their expenses, from the department of commerce.
SB1, s. 1976s 6Section 1976s. 71.07 (5) (a) 15. of the statutes is amended to read:
SB1,883,127 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
8under section 213 of the Internal Revenue Code that is exempt from taxation under
9s. 71.05 (6) (b) 17. to 20., 35., 36., 37., and 38. , 39., 40., 41., and 42. and the amount
10claimed as a deduction for a long-term care insurance policy under section 213 (d)
11(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
12Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
SB1, s. 1977 13Section 1977. 71.07 (5b) (c) 1. of the statutes is amended to read:
SB1,883,1614 71.07 (5b) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
15of the credits that may be claimed under this subsection and ss. 71.28 (5b) and 71.47
16(5b) for all taxable years combined is $35,000,000 $52,500,000.
SB1, s. 1978 17Section 1978. 71.07 (5b) (d) of the statutes is renumbered 71.07 (5b) (d) 1.
SB1, s. 1979 18Section 1979. 71.07 (5b) (d) 2. of the statutes is created to read:
SB1,883,2419 71.07 (5b) (d) 2. The Wisconsin adjusted basis of any investment for which a
20credit is claimed under par. (b) shall be reduced by the amount of the credit that is
21offset against Wisconsin income taxes. The Wisconsin basis of a partner's interest
22in a partnership, a member's interest in a limited liability company, or stock in a
23tax-option corporation shall be adjusted to reflect adjustments made under this
24subdivision.
SB1, s. 1980 25Section 1980. 71.07 (5d) (c) 1. of the statutes is amended to read:
SB1,884,3
171.07 (5d) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
2of the credits that may be claimed under this subsection for all taxable years
3combined is $30,000,000 $47,500,000.
SB1, s. 1981 4Section 1981. 71.07 (5d) (c) 2. of the statutes is amended to read:
SB1,884,75 71.07 (5d) (c) 2. The maximum amount of a claimant's investment that may be
6used as the basis for a credit under this subsection is $500,000 $2,000,000 for each
7investment made directly in a business certified under s. 560.205 (1).
SB1, s. 1982 8Section 1982. 71.07 (5d) (d) 4. of the statutes is created to read:
SB1,884,119 71.07 (5d) (d) 4. The Wisconsin adjusted basis of any investment for which a
10credit is claimed under par. (b) shall be reduced by the amount of the credit that is
11offset against Wisconsin income taxes.
SB1, s. 1983 12Section 1983. 71.07 (5e) (b) of the statutes is amended to read:
SB1,884,2013 71.07 (5e) (b) Filing claims. Subject to the limitations provided in this
14subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
15taxable year following the taxable year in which the claimant claims an exemption
16a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
17the taxes imposed under ss. 71.02 and 71.08, up to the amount of those taxes, in each
18taxable year for 2 years, the amount certified by the department of commerce that
19resulted from the claimant claimed as an exemption claiming a deduction under s.
2077.54 (48) 77.585 (9).
SB1, s. 1984 21Section 1984. 71.07 (5e) (c) 1. of the statutes is amended to read:
SB1,884,2322 71.07 (5e) (c) 1. No credit may be allowed under this subsection unless the
23claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).
SB1, s. 1985 24Section 1985. 71.07 (5e) (c) 3. of the statutes is amended to read:
SB1,885,4
171.07 (5e) (c) 3. The total amount of the credits and exemptions the sales and
2use tax resulting from the deductions claimed under s. 77.585 (9)
that may be claimed
3by all claimants under this subsection and ss. 71.28 (5e), 71.47 (5e), and 77.54 (48)
477.585 (9) is $7,500,000, as determined by the department of commerce.
SB1, s. 1986 5Section 1986. 71.07 (5h) (a) 4. of the statutes is amended to read:
SB1,885,136 71.07 (5h) (a) 4. "Previously owned property" means real property that the
7claimant or a related person owned during the 2 years prior to doing business in this
8state as a film production company and for which the claimant may not deduct a loss
9from the sale of the property to, or an exchange of the property with, the related
10person under section 267 of the Internal Revenue Code, except that section 267 of the
11Internal Revenue Code is modified so that if the claimant owns any part of the
12property, rather than 50 percent ownership, the claimant is subject to section 267 of
13the Internal Revenue Code for purposes of this subsection
.
SB1, s. 1987 14Section 1987. 71.07 (5h) (c) 2. of the statutes is amended to read:
SB1,885,1915 71.07 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
16expended to construct, rehabilitate, remodel, or repair real property, if the claimant
17began the physical work of construction, rehabilitation, remodeling, or repair, or any
18demolition or destruction in preparation for the physical work, after December 31,
192007, or if and the completed project is placed in service after December 31, 2007.
SB1, s. 1988 20Section 1988. 71.07 (5h) (c) 3. of the statutes is amended to read:
SB1,885,2421 71.07 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
22expended to acquire real property, if the property is not previously owned property
23and if the claimant acquires the property after December 31, 2007, or if and the
24completed project is placed in service after December 31, 2007.
SB1, s. 1989 25Section 1989. 71.07 (5i) of the statutes is created to read:
SB1,886,2
171.07 (5i) Electronic medical records credit. (a) Definitions. In this
2subsection, "claimant" means a person who files a claim under this subsection.
SB1,886,93 (b) Filing claims. Subject to the limitations provided in this subsection, for
4taxable years beginning after December 31, 2009, a claimant may claim as a credit
5against the taxes imposed under s. 71.02, up to the amount of those taxes, an amount
6equal to 50 percent of the amount the claimant paid in the taxable year for
7information technology hardware or software that is used to maintain medical
8records in electronic form, if the claimant is a health care provider, as defined in s.
9146.81 (1).
SB1,886,1210 (c) Limitations. 1. The maximum amount of the credits that may be claimed
11under this subsection and ss. 71.28 (5i) and 71.47 (5i) in a taxable year is
12$10,000,000, as allocated under s. 560.204.
SB1,886,2013 2. Partnerships, limited liability companies, and tax-option corporations may
14not claim the credit under this subsection, but the eligibility for, and the amount of,
15the credit are based on their payment of amounts under par. (b). A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interests.
SB1,886,2221 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
22s. 71.28 (4), applies to the credit under this subsection.
SB1, s. 1990 23Section 1990. 71.07 (5j) of the statutes is created to read:
SB1,886,2524 71.07 (5j) Ethanol and biodiesel fuel pump credit. (a) Definitions. In this
25subsection:
SB1,887,1
11. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB1,887,22 2. "Claimant" means a person who files a claim under this subsection.
SB1,887,33 3. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
SB1,887,104 (b) Filing claims. Subject to the limitations provided in this subsection, for
5taxable years beginning after December 31, 2007, and before January 1, 2018, a
6claimant may claim as a credit against the taxes imposed under s. 71.02, up to the
7amount of the taxes, an amount that is equal to 25 percent of the amount that the
8claimant paid in the taxable year to install or retrofit pumps located in this state that
9dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20
10percent biodiesel fuel.
SB1,887,1411 (c) Limitations. 1. The maximum amount of the credit that a claimant may
12claim under this subsection in a taxable year is an amount that is equal to $5,000 for
13each service station for which the claimant has installed or retrofitted pumps as
14described under par. (b).
SB1,887,2215 2. Partnerships, limited liability companies, and tax-option corporations may
16not claim the credit under this subsection, but the eligibility for, and the amount of,
17the credit are based on their payment of amounts under par. (b). A partnership,
18limited liability company, or tax-option corporation shall compute the amount of
19credit that each of its partners, members, or shareholders may claim and shall
20provide that information to each of them. Partners, members of limited liability
21companies, and shareholders of tax-option corporations may claim the credit in
22proportion to their ownership interests.
SB1,887,2423 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
24s. 71.28 (4), applies to the credit under this subsection.
SB1, s. 1990m 25Section 1990m. 71.07 (5k) of the statutes is created to read:
SB1,888,2
171.07 (5k) Community rehabilitation program credit. (a) Definitions. In this
2subsection:
SB1,888,33 1. "Claimant" means a person who files a claim under this subsection.
SB1,888,84 2. "Community rehabilitation program" means a nonprofit entity, county,
5municipality, or state or federal agency that directly provides, or facilitates the
6provision of, vocational rehabilitation services to individuals who have disabilities
7to maximize the employment opportunities, including career advancement, of such
8individuals.
SB1,888,109 3. "Vocational rehabilitation services" include education, training,
10employment, counseling, therapy, placement, and case management.
SB1,888,1311 4. "Work" includes production, packaging, assembly, food service, custodial
12service, clerical service, and other commercial activities that improve employment
13opportunities for individuals who have disabilities.
SB1,888,1914 (b) Filing claims. Subject to the limitations provided in this subsection, for
15taxable years beginning after July 1, 2009, a claimant may claim as a credit against
16the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to
175 percent of the amount the claimant paid in the taxable year to a community
18rehabilitation program to perform work for the claimant's business, pursuant to a
19contract.
SB1,888,2320 (c) Limitations. 1. The maximum amount of the credit that any claimant may
21claim under this subsection in a taxable year is $25,000 for each community
22rehabilitation program for which the claimant enters into a contract to have the
23community rehabilitation program perform work for the claimant's business.
SB1,889,324 2. No credit may be claimed under this subsection unless the claimant submits
25with the claimant's return a form, as prescribed by the department of revenue, that

1verifies that the claimant has entered into a contract with a community
2rehabilitation program and that the program has received payment from the
3claimant for work provided by the program, consistent with par. (b).
SB1,889,114 3. Partnerships, limited liability companies, and tax-option corporations may
5not claim the credit under this subsection, but the eligibility for, and the amount of,
6the credit are based on their payment of amounts under par. (b). A partnership,
7limited liability company, or tax-option corporation shall compute the amount of
8credit that each of its partners, members, or shareholders may claim and shall
9provide that information to each of them. Partners, members of limited liability
10companies, and shareholders of tax-option corporations may claim the credit in
11proportion to their ownership interests.
SB1,889,1312 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
13s. 71.28 (4), applies to the credit under this subsection.
SB1, s. 1990s 14Section 1990s. 71.07 (6e) (a) 2. a. of the statutes is amended to read:
SB1,889,1915 71.07 (6e) (a) 2. a. An individual who had served on active duty in the U.S.
16armed forces or in forces incorporated as part of the U.S. armed forces ,; who was a
17resident of this state at the time of entry into that active service , or who had been a
18resident of this state for any consecutive 5-year period after entry into that active
19duty service;
and who, while a resident of this state, died while on active duty.
SB1, s. 1990sc 20Section 1990sc. 71.07 (6e) (a) 2. b. of the statutes is amended to read:
SB1,890,521 71.07 (6e) (a) 2. b. An individual who had served on active duty under
22honorable conditions in the U.S. armed forces or in forces incorporated as part of the
23U.S. armed forces; who was a resident of this state at the time of entry into that active
24service; who was at least 65 years of age at the time of his or her death or would have
25been 65 years of age at the close of the year in which the death occurred
or who had

1been a resident of this state for any consecutive 5-year period after entry into that
2active duty service
; who was a resident of this state at the time of his or her death;
3and who had either a service-connected disability rating of 100 percent under 38
4USC 1114
or 1134 or a 100 percent disability rating based on individual
5unemployability
.
SB1, s. 1990se 6Section 1990se. 71.07 (6e) (a) 2. c. of the statutes is amended to read:
SB1,890,127 71.07 (6e) (a) 2. c. An individual who had served in the national guard or a
8reserve component of the U.S. armed forces,; who was a resident of this state at the
9time of entry into that service, or who had been a resident of this state for any
10consecutive 5-year period after entry into that service;
and who, while a resident of
11this state, died in the line of duty while on active or inactive duty for training
12purposes.
SB1, s. 1990sg 13Section 1990sg. 71.07 (6e) (a) 3. (intro.) of the statutes is amended to read:
SB1,890,1614 71.07 (6e) (a) 3. (intro.) "Eligible veteran" means an individual who is at least
1565 years of age and
who is verified by the department of veterans affairs as meeting
16all of the following conditions:
SB1, s. 1990si 17Section 1990si. 71.07 (6e) (a) 3. b. of the statutes is amended to read:
SB1,890,2018 71.07 (6e) (a) 3. b. Was a resident of this state at the time of entry into that
19active service or had been a resident of this state for any consecutive 5-year period
20after entry into that service
.
SB1, s. 1990sk 21Section 1990sk. 71.07 (6e) (a) 3. d. of the statutes is amended to read:
SB1,890,2422 71.07 (6e) (a) 3. d. Has either a service-connected disability rating of 100
23percent under 38 USC 1114 or 1134 or a 100 percent disability rating based on
24individual unemployability
.
SB1, s. 1990sm 25Section 1990sm. 71.07 (6e) (a) 3e. of the statutes is created to read:
SB1,891,8
171.07 (6e) (a) 3e. "Individual unemployability" means a condition under which
2a veteran has a service-connected disability rating of either 60 percent under 38
3USC 1114
or 1134 or two or more service-connected disability conditions where one
4condition has at least a 40 percent scheduler rating and the combined scheduler
5rating for all conditions is at least 70 percent, and has an administrative adjustment
6added to his or her service-connected disability, due to individual unemployability,
7such that the federal Department of Veterans Affairs rates the veteran 100 percent
8disabled.
SB1, s. 1991 9Section 1991. 71.08 (1) (intro.) of the statutes is amended to read:
SB1,891,1910 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
11couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
12ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3c), (3e), (3m),
13(3n), (3p), (3s), (3t), (3w), (5b), (5d), (5e), (6), (6e), and (9e), 71.28 (1dd), (1de), (1di),
14(1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47 (1dd), (1de),
15(1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and subchs. VIII
16and IX and payments to other states under s. 71.07 (7), is less than the tax under this
17section, there is imposed on that natural person, married couple filing jointly, trust
18or estate, instead of the tax under s. 71.02, an alternative minimum tax computed
19as follows:
SB1, s. 1991h 20Section 1991h. 71.10 (4) (cn) of the statutes is created to read:
SB1,891,2121 71.10 (4) (cn) Biodiesel fuel production credit under s. 71.07 (3h).
SB1, s. 1992m 22Section 1992m. 71.10 (4) (es) of the statutes is created to read:
SB1,891,2323 71.10 (4) (es) Community rehabilitation program credit under s. 71.07 (5k).
SB1, s. 1993 24Section 1993. 71.10 (4) (gc) of the statutes is created to read:
SB1,891,2525 71.10 (4) (gc) Ethanol and biodiesel fuel pump credit under s. 71.07 (5j).
SB1, s. 1994
1Section 1994. 71.10 (4) (gxx) of the statutes is created to read:
SB1,892,22 71.10 (4) (gxx) Electronic medical records credit under s. 71.07 (5i).
SB1, s. 1994h 3Section 1994h. 71.10 (4) (i) of the statutes is amended to read:
SB1,892,114 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
5preservation credit under subch. IX, homestead credit under subch. VIII, farmland
6tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
771.07 (2fd), dairy manufacturing facility investment credit under s. 71.07 (3p), film
8production services credit under s. 71.07 (5f) (b) 2., veterans and surviving spouses
9property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w),
10earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09,
11and taxes withheld under subch. X.
SB1, s. 1995 12Section 1995. 71.10 (5) (g) of the statutes is amended to read:
SB1,892,1713 71.10 (5) (g) Tax return. The secretary of revenue shall provide a place for the
14designations under this subsection on the individual income tax return and, on forms
15printed by the department of revenue,
the secretary shall highlight that place on the
16return by a symbol chosen by the department of revenue that relates to endangered
17resources.
SB1, s. 1996 18Section 1996. 71.10 (5e) (g) of the statutes is amended to read:
SB1,892,2319 71.10 (5e) (g) Tax return. The secretary of revenue shall provide a place for the
20designations under this subsection on the individual income tax return, and, on
21forms printed by the department of revenue,
the secretary shall highlight that place
22on the return by a symbol chosen by the department that relates to a football
23stadium, as defined in s. 229.821 (6).
SB1, s. 1997 24Section 1997. 71.21 (4) of the statutes is amended to read:
SB1,893,4
171.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
2(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3h), (3n), (3p), (3s), (3t), (3w), (5b), (5e), (5f),
3(5g), and (5h), (5i), (5j), and (5k) and passed through to partners shall be added to the
4partnership's income.
SB1, s. 1998 5Section 1998. 71.22 (4) (L) of the statutes is repealed.
SB1, s. 1999 6Section 1999. 71.22 (4) (m) of the statutes is repealed.
SB1, s. 2000 7Section 2000. 71.22 (4) (n) of the statutes is amended to read:
SB1,895,158 71.22 (4) (n) 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, 1998, and before January 1, 2000, means the federal Internal
11Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
12110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
13103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
14and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding
15sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L.
16107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L.
17107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
18108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
19108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422,
20847,
909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101,
21105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
22P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and
23as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514,
24P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
25821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.

1101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
2excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
3103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
4103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
5excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
6104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
7105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
8162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
9107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
10107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
11108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and
12P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
13910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as
14it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,
15and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal
16Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the federal Internal Revenue Code enacted after
18December 31, 1998, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1998, and before January 1, 2000, except that
20changes to the Internal Revenue Code made by P.L. 106-36, P.L. 106-170, P.L.
21106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
22excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
23101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121,
24excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308,
25316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,

1211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
2109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
3(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
4811 and 844 of P.L. 109-280,
and changes that indirectly affect the provisions
5applicable to this subchapter made by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
6106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding
7section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
8(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding
9section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
10and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242,
11244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135,
12excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
13(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
14of P.L. 109-280,
apply for Wisconsin purposes at the same time as for federal
15purposes.
SB1, s. 2001 16Section 2001. 71.22 (4) (o) of the statutes is amended to read:
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