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:
SB1,924,911
71.22
(4m) (q) For taxable years that begin after December 31, 2005, and
12before January 1, 2007, "Internal Revenue Code," for corporations that are subject
13to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
14Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
15104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
16(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
18P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
19sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
20308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
21422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
221323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
23P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
24to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
25amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
1109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
2109-280, and as indirectly affected in the provisions applicable to this subchapter
3by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
4P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
5102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
7103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
81311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
9105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
10106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
11P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
12107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
13107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
14106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
15of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
16308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
17211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
18108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
191324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
20section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
21109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
22(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
23sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
24109-280, excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code
25applies for Wisconsin purposes at the same time as for federal purposes.
1Amendments to the Internal Revenue Code enacted after December 31, 2005, do not
2apply to this paragraph with respect to taxable years beginning after
3December 31, 2005, and before January 1, 2007, except that changes to the Internal
4Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
5513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844
6of P.L.
109-280, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
8of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of
9P.L.
109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB1, s. 2015
10Section
2015. 71.22 (4m) (r) of the statutes is created to read:
SB1,926,211
71.22
(4m) (r) For taxable years that begin after December 31, 2006, "Internal
12Revenue Code," for corporations that are subject to a tax on unrelated business
13income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
14to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
161202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
17106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
18107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
19108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
20108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
21108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
221329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
23109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
24(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
25109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as indirectly
1affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
2P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
3P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
4102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
9excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
10section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
11excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
12107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
13108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
14108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
15(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
16422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
17109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
181329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
19109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
20sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
21(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
22209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,and P.L.
109-280, excluding
23sections 811 and 844 of P.L.
109-280. The Internal Revenue Code applies for
24Wisconsin purposes at the same time as for federal purposes. Amendments to the
1Internal Revenue Code enacted after December 31, 2006, do not apply to this
2paragraph with respect to taxable years beginning after December 31, 2006.
SB1, s. 2016
3Section
2016. 71.22 (5m) of the statutes is renumbered 71.22 (5m) (a).
SB1, s. 2017
4Section
2017. 71.22 (5m) (b) of the statutes is created to read:
SB1,926,115
71.22
(5m) (b) Notwithstanding subs. (4) and (4m), section 101 of P.L.
109-222,
6related to extending the increased expense deduction under section
179 of the
7Internal Revenue Code, applies to property used in farming that is acquired and
8placed in service in taxable years beginning on or after January 1, 2008, and used
9by a person who is actively engaged in farming. For purposes of this paragraph,
10"actively engaged in farming" has the meaning given in
7 CFR 1400.201, and
11"farming" has the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB1, s. 2017d
12Section 2017d. 71.22 (9a) of the statutes is created to read:
SB1,926,1913
71.22
(9a) "Qualified real estate investment trust" means a real estate
14investment trust, except a real estate investment trust of which more than 50
15percent of the voting power or value of the beneficial interests or shares are owned
16or controlled, directly or indirectly, by a single entity that is subject to sections
301 17to
385 of the Internal Revenue Code, that is not exempt under s. 71.26 (1), and that
18is not a real estate investment trust or a qualified real estate trust subsidiary under
19section
856 (i) of the Internal Revenue Code.
SB1, s. 2017f
20Section 2017f. 71.22 (9c) of the statutes is created to read:
SB1,926,2221
71.22
(9c) "Real estate investment trust" means a real estate investment trust
22under section
856 of the Internal Revenue Code.
SB1, s. 2017g
23Section 2017g. 71.22 (9d) of the statutes is created to read:
SB1,926,2524
71.22
(9d) "Real estate mortgage investment conduit" means a real estate
25mortgage investment conduit under section
860D of the Internal Revenue Code.
SB1, s. 2017h
1Section 2017h. 71.22 (9e) of the statutes is created to read:
SB1,927,32
71.22
(9e) "Regulated investment company" means a regulated investment
3company under section
851 of the Internal Revenue Code.
SB1, s. 2018
4Section
2018. 71.24 (7) of the statutes is amended to read:
SB1,927,205
71.24
(7) Extensions. In the case of a corporation required to file a return,
6when sufficient reason is shown, the department of revenue
may on written request 7shall allow an
automatic extension of
30 days 7 months or until the original due date
8of the corporation's
corresponding federal return, whichever is later
, if the
9corporation has not received an extension on its federal return. Any extension of time
10granted by law or by the internal revenue service for the filing of corresponding
11federal returns shall extend the time for filing under this subchapter to 30 days after
12the federal due date if
a copy of any extension requested of the internal revenue
13service is filed with the corporation reports the extension in the manner specified by
14the department on the return.
Termination of an automatic extension by the internal
15revenue service, or its refusal to grant such automatic extension, shall similarly
16require that any returns due under this subchapter are due on or before 30 days after
17the date for termination fixed by the internal revenue service. Except for payments
18of estimated taxes, income or franchise taxes payable upon the filing of the tax return
19shall not become delinquent during such extension period, but shall be subject to
20interest at the rate of 12% per year during such period.
SB1, s. 2019
21Section
2019. 71.26 (1) (am) of the statutes is created to read:
SB1,927,2322
71.26
(1) (am)
Veterans service organizations. Income of a veterans service
23organization that is chartered under federal law.
SB1, s. 2020
24Section
2020. 71.26 (1) (b) of the statutes is amended to read:
SB1,928,4
171.26
(1) (b)
Political units. Income received by the United States, the state
2and all counties, cities, villages, towns, school districts, technical college districts,
3joint local water authorities created under s. 66.0823,
family long-term care districts
4under s. 46.2895 or other political units of this state.
SB1, s. 2021e
5Section 2021e. 71.26 (1) (g) of the statutes is created to read:
SB1,928,86
71.26
(1) (g) For taxable years beginning after December 31, 2006, the amount
7of any incentive payment received by an individual under s. 23.33 (5r) in the taxable
8year to which the claim relates.
SB1, s. 2021m
9Section 2021m. 71.26 (1m) (i) of the statutes is created to read:
SB1,928,1310
71.26
(1m) (i) Those issued under s. 231.03 (6), on or after the effective date of
11this paragraph .... [revisor inserts date], if the proceeds from the obligations that are
12issued are used by a health facility, as defined in s. 231.01 (5), to fund the acquisition
13of information technology hardware or software.
SB1, s. 2022
14Section
2022. 71.26 (2) (a) of the statutes is amended to read:
SB1,929,715
71.26
(2) (a)
Corporations in general. The "net income" of a corporation means
16the gross income as computed under the Internal Revenue Code as modified under
17sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
18computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c)
197., the amount of the credit under s. 71.28 (3) that the taxpayer added to income
20under this paragraph at the time that the taxpayer first claimed the credit plus the
21amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
22(1ds), (1dx), (3g),
(3h), (3n),
(3p), (3t), (3w),
(5b), (5e), (5f), (5g),
and (5h)
, (5i), (5j), and
23(5k) and not passed through by a partnership, limited liability company, or
24tax-option corporation that has added that amount to the partnership's, limited
25liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1)
1(g) plus the amount of losses from the sale or other disposition of assets the gain from
2which would be wholly exempt income, as defined in sub. (3) (L), if the assets were
3sold or otherwise disposed of at a gain and minus deductions, as computed under the
4Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an
5amount equal to the difference between the federal basis and Wisconsin basis of any
6asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction
7during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).
SB1, s. 2023d
8Section 2023d. 71.26 (2) (b) of the statutes is repealed and recreated to read:
SB1,929,119
71.26
(2) (b)
Regulated investment companies, real estate investment trusts,
10and real estate mortgage investment conduits. 1. In this paragraph, except as
11provided in subds. 2. to 4., "net income" means one of the following:
SB1,929,1412
a. That part of the federal regulated investment company income that is subject
13to federal tax as provided in sections
851 and
852 of the Internal Revenue Code,
14including federal undistributed net capital gain.
SB1,929,2115
b. That part of the federal real estate investment trust income that is subject
16to federal tax as provided in sections
856 and
857 of the Internal Revenue Code,
17including federal undistributed net capital gain, federal net income from foreclosure
18property, and federal net income derived from prohibited transactions. The
19treatment of certain wholly owned subsidiaries under section
856 (i) of the Internal
20Revenue Code shall apply in computing the net income of a real estate investment
21trust.
SB1,929,2522
c. That part of the federal real estate mortgage investment conduit income that
23is subject to federal tax, including federal net income derived from prohibited
24transactions under section
860F of the Internal Revenue Code and federal net
25income from foreclosure property under section
860G of the Internal Revenue Code.
SB1,930,4
12. Property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be
2depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as
3amended to December 31, 1980, shall continue to be depreciated under the Internal
4Revenue Code as amended to December 31, 1980.
SB1,930,105
3. With regard to federal regulated investment company income, federal real
6estate investment trust income, and federal real estate mortgage investment conduit
7income, the appropriate amount shall be added or subtracted to reflect differences
8between the depreciation or adjusted basis for federal income tax purposes and the
9depreciation or adjusted basis under this chapter of any property disposed of during
10the taxable year.
SB1,930,1411
4. The dividend paid deduction otherwise allowed by federal law in computing
12net income of a real estate investment trust that is subject to federal income tax shall
13be added back in computing the tax imposed under this chapter unless the real estate
14investment trust is a qualified real estate investment trust.
SB1, s. 2032
15Section
2032. 71.26 (3) (s) of the statutes is amended to read:
SB1,930,1816
71.26
(3) (s) Sections 951 to 964 (relating to controlled foreign corporations) are
17excluded
, and, for taxable years beginning on or after January 1, 2006, sections 951
18to 965 (relating to controlled foreign corporations) are excluded.
SB1, s. 2034
19Section
2034. 71.28 (1dx) (a) 5. of the statutes is amended to read:
SB1,931,720
71.28
(1dx) (a) 5. "Member of a targeted group" means a person who resides
21in an area designated by the federal government as an economic revitalization area,
22a person who is employed in an unsubsidized job but meets the eligibility
23requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
24a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work,
25real pay project position under s. 49.147 (3m), a person who is eligible for child care
1assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
2economically disadvantaged youth, an economically disadvantaged veteran, a
3supplemental security income recipient, a general assistance recipient, an
4economically disadvantaged ex-convict, a qualified summer youth employee, as
5defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
6a food stamp recipient, if the person has been certified in the manner under sub. (1dj)
7(am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
SB1, s. 2035
8Section
2035. 71.28 (1dx) (b) 2. of the statutes is amended to read:
SB1,931,139
71.28
(1dx) (b) 2. The amount determined by multiplying the amount
10determined under s. 560.785 (1) (b) by the number of full-time jobs created in a
11development zone and filled by a member of a targeted group and by then subtracting
12the subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
13under s. 49.147 (3m) (c) for those jobs.
SB1, s. 2036
14Section
2036. 71.28 (1dx) (b) 3. of the statutes is amended to read:
SB1,931,1915
71.28
(1dx) (b) 3. The amount determined by multiplying the amount
16determined under s. 560.785 (1) (c) by the number of full-time jobs created in a
17development zone and not filled by a member of a targeted group and by then
18subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
19reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB1, s. 2037
20Section
2037. 71.28 (1dx) (b) 4. of the statutes is amended to read:
SB1,932,221
71.28
(1dx) (b) 4. The amount determined by multiplying the amount
22determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as
23provided in the rules under s. 560.785, excluding jobs for which a credit has been
24claimed under sub. (1dj), in an enterprise development zone under s. 560.797 and for
25which significant capital investment was made and by then subtracting the
1subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
2under s. 49.147 (3m) (c) for those jobs.
SB1, s. 2038
3Section
2038. 71.28 (1dx) (b) 5. of the statutes is amended to read:
SB1,932,94
71.28
(1dx) (b) 5. The amount determined by multiplying the amount
5determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as
6provided in the rules under s. 560.785, excluding jobs for which a credit has been
7claimed under sub. (1dj), in a development zone and not filled by a member of a
8targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or
9the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
