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:
SB1,898,1117 71.22 (4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
18(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
19December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
20Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
22and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
23amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
24106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
25P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of

1P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
2excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
3109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
4316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
5211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
6109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
71329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
8(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
9109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as
10indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
11100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
12(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
13101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
14excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
15103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
16103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
17excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
18104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
19105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
20162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
21107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
22101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
23107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
24108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
25excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.

1108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
2of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
31323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
4excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
5(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
6of P.L. 109-280
. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 1999, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 1999, and before January 1, 2003,
10except that changes to the Internal Revenue Code made by P.L. 106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
12excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
13107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
14107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
15202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
16P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
17and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
18and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
191309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, 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,
and changes that indirectly affect the provisions
23applicable to this subchapter made by P.L. 106-230, P.L. 106-554, excluding sections
24162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
25107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections

1101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
2107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
3108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
4excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
5108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
6of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
71323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
8excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
9(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
10of P.L. 109-280,
apply for Wisconsin purposes at the same time as for federal
11purposes.
SB1, s. 2002 12Section 2002. 71.22 (4) (p) of the statutes is amended to read:
SB1,901,213 71.22 (4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
14(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
15December 31, 2002, and before January 1, 2004, means the federal Internal Revenue
16Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
17102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
18sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
19sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and
20section sections 101 and 301 (a) of P.L. 107-147, and as amended by P.L. 108-27,
21excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
22109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
23108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
24403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
25337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L.

1109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
3(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
4109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as
5indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
6100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
7(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
8101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
9excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
10103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
11103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
12excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
13104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
14105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
15162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
16107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section
17sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276,
18P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
19108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
20of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
21307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
22201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375,
23P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
241326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
25101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405

1of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
.
2The Internal Revenue Code applies for Wisconsin purposes at the same time as for
3federal purposes. Amendments to the federal Internal Revenue Code enacted after
4December 31, 2002, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 2002, and before January 1, 2004, except that changes
6to the Internal Revenue Code made by 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. 108-173,
8excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
9excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
10excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
11108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
121309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
13109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
14(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
15811 and 844 of P.L. 109-280,
and changes that indirectly affect the provisions
16applicable to this subchapter made by P.L. 108-27, excluding sections 106, 201, and
17202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
18excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
19excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
20excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
21108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
221309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
23109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
24(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections

1811 and 844 of P.L. 109-280,
apply for Wisconsin purposes at the same time as for
2federal purposes.
SB1, s. 2003 3Section 2003. 71.22 (4) (q) of the statutes is amended to read:
SB1,903,154 71.22 (4) (q) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2003, and before January 1, 2005, means the federal Internal Revenue
7Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
10sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, section
11sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27,
12section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and as amended by P.L.
13108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
14403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
15337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L.
16109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
171326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
18of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
19section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
20and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as indirectly
21affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
22P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
23823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
24101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
25103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

1sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
2103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
31123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
4104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
5106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
6P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
7107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section sections 101 and
8301 (a)
of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
9108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
10section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173,
11P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
12and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
13336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, 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. 109-73, excluding section 301
16of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
17section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
18and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal
19Revenue Code applies for Wisconsin purposes at the same time as for federal
20purposes. Amendments to the federal Internal Revenue Code enacted after
21December 31, 2003, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 2003, and before January 1, 2005, except that changes
23to the Internal Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
24excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
25excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.

1108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
21305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
3109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-227, and P.L. 109-280, excluding sections 811
6and 844 of P.L. 109-280,
and changes that indirectly affect the provisions applicable
7to this subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
8sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
9sections 101, 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. 2004 16Section 2004. 71.22 (4) (r) of the statutes is amended to read:
SB1,905,2517 71.22 (4) (r) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
18(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
19December 31, 2004, and before January 1, 2006, means the federal Internal Revenue
20Code as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
22sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
234, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
24431 of P.L. 107-16, section sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
25and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and

1403 (a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
2and 910 of P.L. 108-357, and as amended by P.L. 109-7, P.L. 109-58, excluding
3sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
4of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
5excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
6(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
7101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
8excluding sections 811 and 844 of P.L. 109-280,
and as indirectly affected in the
9provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,
10excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
11of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
12101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and
13110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
15103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
16(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
17105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
18106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
19P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
20107-116, P.L. 107-134, P.L. 107-147, excluding section sections 101 and 301 (a) of
21P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
22excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
23excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
24excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
25excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.

1108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
21305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
3109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
6209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
7sections 811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for
8Wisconsin purposes at the same time as for federal purposes. Amendments to the
9federal Internal Revenue Code enacted after December 31, 2004, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 2004, and
11before January 1, 2006, except that changes to the Internal Revenue Code made by
12P.L. 109-7, 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. 109-73, excluding section 301
14of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
15section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
16P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
17109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
18changes that indirectly affect the provisions applicable to this subchapter made by
19P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
201326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
21of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
22section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
23P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
24109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
25Wisconsin purposes at the same time as for federal purposes
.
SB1, s. 2005
1Section 2005. 71.22 (4) (s) of the statutes is created to read:
SB1,908,22 71.22 (4) (s) Except as provided in sub. (4m) and ss. 71.26 (3), 71.34 (1g), and
371.42 (2), "Internal Revenue Code," for taxable years that begin after
4December 31, 2005, and before January 1, 2007, means the federal Internal Revenue
5Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
6102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
7sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
84, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
9431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
10202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
11(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
12of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
131328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
14of P.L. 109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
15(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as amended by P.L. 109-222,
16excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and
17P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as indirectly
18affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
19P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
20823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
21101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
22103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
23sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
24103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
251123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.

1104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
2106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
3P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
4107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
5of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
6excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
7excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
8excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
9excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
10108-357, P.L. 108-375, P.L. 108-476, 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. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
13section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
14relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
15109-151, 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. The Internal Revenue Code applies for Wisconsin purposes at the same
18time as for federal purposes. Amendments to the federal Internal Revenue Code
19enacted after December 31, 2005, do not apply to this paragraph with respect to
20taxable years beginning after December 31, 2005, and before January 1, 2007,
21except that changes to the Internal Revenue Code made by P.L. 109-222, excluding
22sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.
23109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly
24affect the provisions applicable to this subchapter made by P.L. 109-222, excluding
25sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.

1109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
2purposes at the same time as for federal purposes.
SB1, s. 2006 3Section 2006. 71.22 (4) (t) of the statutes is created to read:
SB1,909,214 71.22 (4) (t) Except as provided in sub. (4m) and ss. 71.26 (3), 71.34 (1g), and
571.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2006, means the federal Internal Revenue Code as amended to
7December 31, 2006, excluding sections 103, 104, and 110 of P.L. 102-227, sections
813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
91202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
10106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
11107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.
12108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
13108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
14108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.
16109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
17(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
18109-222, sections 811 and 844 of P.L. 109-280, and P.L. 109-432, 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. 106-230, P.L. 106-554, excluding sections 162 and 165 of
4P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
5107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
6of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
7excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
8excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
9excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
10excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
11108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
121305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
13109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
14section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
15relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
16109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
17109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
18109-280. The Internal Revenue Code applies for Wisconsin purposes at the same
19time as for federal purposes. Amendments to the federal Internal Revenue Code
20enacted after December 31, 2006, do not apply to this paragraph with respect to
21taxable years beginning after December 31, 2006.
SB1, s. 2007 22Section 2007. 71.22 (4m) (j) of the statutes is repealed.
SB1, s. 2008 23Section 2008. 71.22 (4m) (k) of the statutes is repealed.
SB1, s. 2009 24Section 2009. 71.22 (4m) (L) of the statutes is amended to read:
SB1,912,6
171.22 (4m) (L) For taxable years that begin after December 31, 1998, and
2before January 1, 2000, "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, 1998, 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, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
8excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
9of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 , 301 (a), and 406
10of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of
11P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
12of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
13337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding
14sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
15(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
16109-280,
and as indirectly affected in the provisions applicable to this subchapter
17by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
18P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
21103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
23105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
24106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
25excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections

1101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121,
2excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308,
3316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
4211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
5109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
7811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for Wisconsin
8purposes at the same time as for federal purposes. Amendments to the Internal
9Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
10respect to taxable years beginning after December 31, 1998, and before
11January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
12106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
13P.L. 106-554, P.L. 107-16, 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
and changes that
21indirectly affect the provisions applicable to this subchapter made by P.L. 106-36,
22P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
23106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
24107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
25107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,

1excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
2108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
3of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
4relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
5P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
6purposes at the same time as for federal purposes.
SB1, s. 2010 7Section 2010. 71.22 (4m) (m) of the statutes is amended to read:
SB1,914,258 71.22 (4m) (m) For taxable years that begin after December 31, 1999, and
9before January 1, 2003, "Internal Revenue Code", for corporations that are subject
10to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
11Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
12104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
13(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
15165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
16P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
17(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358,
18P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
19excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections
20306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding
21sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
22109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
231326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
24101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
25of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,


1and as indirectly affected in the provisions applicable to this subchapter by P.L.
299-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
3101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
4102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
5(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
6103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
71311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
8105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
9106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
10P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
11107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
12107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
13106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
14P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
15of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
16337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
17sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
18of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
19section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
20109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal Revenue Code
21applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the Internal Revenue Code enacted after December 31, 1999, do not
23apply to this paragraph with respect to taxable years beginning after
24December 31, 1999, and before January 1, 2003, except that changes to the Internal
25Revenue Code made by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165

1of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
2107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a),
3and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
4108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
5section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
6308, 316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
7201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
8109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
91329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
10(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
11109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and
12changes that indirectly affect the provisions applicable to this subchapter made by
13P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
14107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
15P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
16P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
17sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
18108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
19403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
20336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
21sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
22of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
23section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
24109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
25purposes at the same time as for federal purposes.
SB1, s. 2011
1Section 2011. 71.22 (4m) (n) of the statutes is amended to read:
SB1,917,132 71.22 (4m) (n) For taxable years that begin after December 31, 2002, and
3before January 1, 2004, "Internal Revenue Code," for corporations that are subject
4to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
5Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
9431 of P.L. 107-16, and section sections 101 and 301 (a) of P.L. 107-147, and as
10amended by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
11108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
12of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
13307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
14201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375,
15P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
161326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
17101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
18of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,

19and as indirectly affected in the provisions applicable to this subchapter by P.L.
2099-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
21101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
24103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.

1105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
2106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
3P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
4107-134, P.L. 107-147, excluding section sections 101 and 301 (a) of P.L. 107-147,
5P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
6sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
7108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
8108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
9108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
10909, and 910 of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding
11sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
12of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
13section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, 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 Internal Revenue Code enacted after December 31, 2002, do not
17apply to this paragraph with respect to taxable years beginning after
18December 31, 2002, and before January 1, 2004, except that changes to the Internal
19Revenue Code made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
20108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding
21section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
22sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
23sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and
24P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
251323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,

1excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
2(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
3of P.L. 109-280,
and changes that indirectly affect the provisions applicable to this
4subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,
5P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
61201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
7306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
8101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L.
9108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
101324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
11sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
12(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
13109-280,
apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 2012 14Section 2012. 71.22 (4m) (o) of the statutes is amended to read:
SB1,919,2515 71.22 (4m) (o) For taxable years that begin after December 31, 2003, and
16before January 1, 2005, "Internal Revenue Code," for corporations that are subject
17to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
18Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
19104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
22431 of P.L. 107-16, section sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
23and 202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173,
24and as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
25307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,

1201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,
2and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
31323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
4excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
5(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
6109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
7109-280,
and as indirectly affected in the provisions applicable to this subchapter
8by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
9P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
10102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
12103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
14105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
15106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
16P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
17107-134, P.L. 107-147, excluding section sections 101 and 301 (a) 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. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
21108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
22108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
23909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L.
24109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
251329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.

1109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
21400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
3109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal Revenue Code
4applies for Wisconsin purposes at the same time as for federal purposes.
5Amendments to the Internal Revenue Code enacted after December 31, 2003, do not
6apply to this paragraph with respect to taxable years beginning after
7December 31, 2003, and before January 1, 2005, except that changes to the Internal
8Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
9306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
10101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
11108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
121309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
13109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
14105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
15P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
16109-280,
and changes that indirectly affect the provisions applicable to this
17subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
18306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
19101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
20108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
211309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
22109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
23105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
24P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
25109-280,
apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 2013
1Section 2013. 71.22 (4m) (p) of the statutes is amended to read:
SB1,922,92 71.22 (4m) (p) For taxable years that begin after December 31, 2004, and
3before January 1, 2006,
"Internal Revenue Code," for corporations that are subject
4to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
5Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
9P.L. 106-573, section 431 of P.L. 107-16, section sections 101 and 301 (a) of P.L.
10107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,
11sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211,
12242,
244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L.
13109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
141326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
15of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
16section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
17P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
18109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as
19indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
20100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.
21101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
22102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
2313174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
24104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
25(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.

1105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
2106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
3excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
4107-147, excluding section sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181,
5P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201,
6and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
7108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
8401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
9244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476,
10P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
111326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
12of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
13section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
14P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
15109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
. The
16Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the Internal Revenue Code enacted after December 31,
182004, do not apply to this paragraph with respect to taxable years beginning after
19December 31, 2004, and before January 1, 2006, except that changes to the Internal
20Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
211310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
22excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
23(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
24109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
25513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844

1of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
2subchapter made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
31310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
4excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
5(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
6109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
7513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
8of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
9purposes
.
SB1, s. 2014 10Section 2014. 71.22 (4m) (q) of the statutes is created to read:
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