This bill adopts, for state income and franchise tax purposes, changes made to
the Internal Revenue Code by the federal Tax Relief and Health Care Act of 2006
related to a deduction for energy efficient commercial buildings. The act extends the
eligibility for the deduction to property placed in service no later than December 31,
2008, rather than December 31, 2007.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB694,4,123
71.01
(6) (r) For taxable years that begin after December 31, 2004, and before
4January 1, 2006, for natural persons and fiduciaries, except fiduciaries of nuclear
5decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
6Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
7104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
8(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
10P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
11sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
12308, 316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201, 211, 242, 244, 336,
13337, 422, 847, 909, and 910 of P.L.
108-357, and as amended by P.L.
109-7, P.L.
14109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
16109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
171400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
18109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
19109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and
20division A, section 204 of P.L. 109-432, and as indirectly affected by P.L.
99-514, P.L.
21100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
22101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and
23110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
25103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, 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.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
16209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
17sections 811 and 844 of P.L.
109-280, and division A, section 204 of P.L. 109-432. The
18Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 2004, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 2004, and before January 1, 2006, except that changes
22to the Internal Revenue Code made by P.L.
109-7, P.L.
109-58, excluding sections
231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
24109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
25sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
1(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
2209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
3sections 811 and 844 of P.L.
109-280,
and division A, section 204 of P.L. 109-432, and
4changes that indirectly affect the provisions applicable to this subchapter made by
5P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
61326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301
7of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to
8section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151,
9P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
10109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and
11division A, section 204 of P.L. 109-432, apply for Wisconsin purposes at the same
12time as for federal purposes.
AB694,6,1615
71.01
(6) (s) For taxable years that begin after December 31, 2005, and before
16January 1, 2007, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 2005, 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, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
22P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
23sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
24308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
25422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
11323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
2P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
3to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
4amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
5109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
6109-280,
division A, section 204 of P.L. 109-432, and as indirectly affected by P.L.
799-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
8101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections
9103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
10sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
11103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, 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 sections
17101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
18107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
19108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
20108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
21108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
22909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
23excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
24and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
25109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
1105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
2P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
3and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and
4844 of P.L.
109-280, division A, and section 204 of P.L. 109-432. The Internal
5Revenue Code applies for Wisconsin purposes at the same time as for federal
6purposes. Amendments to the federal Internal Revenue Code enacted after
7December 31, 2005, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 2005, and before January 1, 2007, except that changes
9to the Internal Revenue Code made by P.L.
109-222, excluding sections 101, 207,
10209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
11sections 811 and 844 of P.L.
109-280,
division A, and section 204 of P.L. 109-432, and
12changes that indirectly affect the provisions applicable to this subchapter made by
13P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
14109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and
15division A, section 204 of P.L. 109-432, apply for Wisconsin purposes at the same
16time as for federal purposes.
AB694,8,1119
71.01
(6) (t) For taxable years that begin after December 31, 2006, for natural
20persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
21reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
23102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
24sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
254, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
1431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
2202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
3(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
4of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
51328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
6of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
7(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
8P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432,
except for
9division A, section 204 of P.L. 109-432, and as indirectly affected by P.L.
99-514, P.L.
10100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
11101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and
12110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
14103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
17106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
18P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
19107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
20of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
21excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
22excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
23excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
24excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
25108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
11305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
2109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
3section 301 of P.L.
109-73, 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, P.L.
5109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
6109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
7109-280, and division A, section 204 of P.L. 109-432. The Internal Revenue Code
8applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal Internal Revenue Code enacted after December 31, 2006,
10do not apply to this paragraph with respect to taxable years beginning after
11December 31, 2006.
AB694,9,2514
71.22
(4) (r) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
15(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
16December 31, 2004, and before January 1, 2006, means the federal Internal Revenue
17Code as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
18102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
19sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
204, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
21431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
22202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
23(a) of P.L.
108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
24910 of P.L.
108-357, and as amended by P.L.
109-7, P.L.
109-58, excluding sections
251305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
1109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
2sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
3(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
4209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
5sections 811 and 844 of P.L.
109-280,
and division A, section 204 of P.L. 109-432, and
6as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
7P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
8821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
9101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
10excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
11103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
12103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
13excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
14104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
15105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
16162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
17107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
19107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, 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, 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, P.L.
108-476, P.L.
109-7, P.L.
109-58,
24excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
25and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
1109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
2(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
3sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
4109-280, excluding sections 811 and 844 of P.L.
109-280, and division A, section 204
5of P.L. 109-432. The Internal Revenue Code applies for Wisconsin purposes at the
6same time as for federal purposes. Amendments to the federal Internal Revenue
7Code enacted after December 31, 2004, do not apply to this paragraph with respect
8to taxable years beginning after December 31, 2004, and before January 1, 2006,
9except that changes to the Internal Revenue Code made by P.L.
109-7, P.L.
109-58,
10excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
11and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
12109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
13(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
14sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
15109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section 204
16of P.L. 109-432, and changes that indirectly affect the provisions applicable to this
17subchapter made by P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309,
181310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73,
19excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201
20(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
21109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
22513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844
23of P.L.
109-280,
and division A, section 204 of P.L. 109-432, apply for Wisconsin
24purposes at the same time as for federal purposes.
AB694,13,53
71.22
(4) (s) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
4(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
5December 31, 2005, and before January 1, 2007, means the federal Internal Revenue
6Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
7102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
8sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
94, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
10431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
11202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
12(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
13of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
141328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
15of P.L.
109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
16(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as amended by P.L.
109-222,
17excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and 18P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section
19204 of P.L. 109-432, and as indirectly affected in the provisions applicable to this
20subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
21(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
22(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
23101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
24102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
1104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
2(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
3105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
4106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
6107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
7107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
8202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
9108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
10401, and 403 (a) of P.L.
108-311, 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.
108-375, P.L.
108-476, P.L.
12109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
131326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
14of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
15excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
16(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
17101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280,
18excluding sections 811 and 844 of P.L.
109-280, and division A, section 204 of P.L.
19109-432. The Internal Revenue Code applies for Wisconsin purposes at the same
20time as for federal purposes. Amendments to the federal Internal Revenue Code
21enacted after December 31, 2005, do not apply to this paragraph with respect to
22taxable years beginning after December 31, 2005, and before January 1, 2007,
23except that changes to the Internal Revenue Code made by P.L.
109-222, excluding
24sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
25109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section 204
1of P.L. 109-432, and changes that indirectly affect the provisions applicable to this
2subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
3of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of
4P.L.
109-280,
and division A, section 204 of P.L. 109-432, apply for Wisconsin
5purposes at the same time as for federal purposes.
AB694,15,28
71.22
(4) (t) 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, 2006, means the federal Internal Revenue Code as amended to
11December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
131202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
14106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
15107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
16108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
17108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
18108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
20109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
21(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
22109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432,
except for division
23A, section 204 of P.L. 109-432, and as indirectly affected in the provisions applicable
24to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803
25(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
11008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
2P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
3102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
5104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
9excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
10107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
11107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
12202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
13108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
14401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242,
15244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, 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.
109-59, excluding section 11146
18of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
19excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
20(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
21101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280,
22excluding sections 811 and 844 of P.L.
109-280, and division A, section 204 of P.L.
23109-432. The Internal Revenue Code applies for Wisconsin purposes at the same
24time as for federal purposes. Amendments to the federal Internal Revenue Code
1enacted after December 31, 2006, do not apply to this paragraph with respect to
2taxable years beginning after December 31, 2006.
AB694,17,145
71.22
(4m) (p) For taxable years that begin after December 31, 2004, and
6before January 1, 2006, "Internal Revenue Code," for corporations that are subject
7to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
8Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
9104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
10(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
12P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
13sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
14308, 316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201, 211, 242, 244, 336,
15337, 422, 847, 909, and 910 of P.L.
108-357, and as amended by P.L.
109-7, P.L.
16109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
171329, 1348, and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
18109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
191400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
20109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
21109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and
22division A, section 204 of P.L. 109-432, and as indirectly affected in the provisions
23applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
24101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
25excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
1103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
3excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
4104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
5105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
7107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
8101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
9107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
10108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
11108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
12108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
13909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
14excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
15and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
16109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
17(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
18sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
19109-280, excluding sections 811 and 844 of P.L.
109-280, and division A, section 204
20of P.L. 109-432. The Internal Revenue Code applies for Wisconsin purposes at the
21same time as for federal purposes. Amendments to the Internal Revenue Code
22enacted after December 31, 2004, do not apply to this paragraph with respect to
23taxable years beginning after December 31, 2004, and before January 1, 2006,
24except that changes to the Internal Revenue Code made by P.L.
109-7, P.L.
109-58,
25excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
1and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding
4sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
5109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section 204
6of P.L. 109-432, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309,
81310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73,
9excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
12513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844
13of P.L.
109-280,
and division A, section 204 of P.L. 109-432, apply for Wisconsin
14purposes at the same time as for federal purposes.
AB694,19,1817
71.22
(4m) (q) For taxable years that begin after December 31, 2005, and
18before January 1, 2007, "Internal Revenue Code," for corporations that are subject
19to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
20Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
21104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
24P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
25sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
1308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
2422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
31323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
4P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
5to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
6amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
7109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
8109-280,
and division A, section 204 of P.L. 109-432, and as indirectly affected in the
9provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
10P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
11excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
12103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
13103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
14excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
15104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
16105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
17162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
18107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
19101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
20107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
21108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
22108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
23108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
24909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
25excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
1and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
2109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
3105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
4P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
5and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and
6844 of P.L.
109-280, and division A, section 204 of P.L. 109-432. The Internal
7Revenue Code applies for Wisconsin purposes at the same time as for federal
8purposes. Amendments to the Internal Revenue Code enacted after December 31,
92005, do not apply to this paragraph with respect to taxable years beginning after
10December 31, 2005, and before January 1, 2007, except that changes to the Internal
11Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
12513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844
13of P.L.
109-280,
and division A, section 204 of P.L. 109-432, and changes that
14indirectly affect the provisions applicable to this subchapter made by P.L.
109-222,
15excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and 16P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section
17204 of P.L. 109-432, apply for Wisconsin purposes at the same time as for federal
18purposes.
AB694,21,1321
71.22
(4m) (r) For taxable years that begin after December 31, 2006, "Internal
22Revenue Code," for corporations that are subject to a tax on unrelated business
23income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
24to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
11202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
2106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
3107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
4108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
5108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
6108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
71329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
8109-73, 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, sections 101, 207, 209, 503, 512, and 513 of P.L.
10109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432,
except division A,
11for section 204 of P.L. 109-432, and as indirectly affected in the provisions applicable
12to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
14103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
15sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
16103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
171123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
18104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
19106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
20P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
21107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
22of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
23excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
24excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
25excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
1excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
2108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
31305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
4109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
5section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
6relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
7109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
8109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
9109-280, and division A, section 204 of P.L. 109-432. The Internal Revenue Code
10applies for Wisconsin purposes at the same time as for federal purposes.
11Amendments to the Internal Revenue Code enacted after December 31, 2006, do not
12apply to this paragraph with respect to taxable years beginning after
13December 31, 2006.
AB694, s. 10
14Section
10. 71.26 (2) (b) 18. of the statutes is amended to read:
AB694,27,915
71.26
(2) (b) 18. For taxable years that begin after December 31, 2004,
and
16before January 1, 2006, for a corporation, conduit, or common law trust which
17qualifies as a regulated investment company, real estate mortgage investment
18conduit, real estate investment trust, or financial asset securitization investment
19trust under the Internal Revenue Code as amended to December 31, 2004, excluding
20sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
221605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
23of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
section sections 101
and 301
24(a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
25108-173, sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101,
1201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended
2by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,
31325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section
4301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
5section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
6P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
7109-227, P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and division
8A, section 204 of P.L. 109-432, and as indirectly affected in the provisions applicable
9to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
10101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
11103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
12sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
13103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
141123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
15104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
16106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
17P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
18107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section sections 101
and
19301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
20108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
21108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
22108-311, excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
23108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
24of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding
25sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
1of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
2excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
3(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
4101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280,
5excluding sections 811 and 844 of P.L. 109-280, and division A, section 204 of P.L.
6109-432, "net income" means the federal regulated investment company taxable
7income, federal real estate mortgage investment conduit taxable income, federal real
8estate investment trust or financial asset securitization investment trust taxable
9income of the corporation, conduit, or trust as determined under the Internal
10Revenue Code as amended to December 31, 2004, excluding sections 103, 104, and
11110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
12103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
13sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
14106-573, section 431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147,
15sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
16308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211, 242, 244, 336,
17337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L. 109-7, P.L.
18109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
20109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
211400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
22109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
23109-227, P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and division
24A, section 204 of P.L. 109-432, and as indirectly affected in the provisions applicable
25to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
1101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
2103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
3sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
4103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
51123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
6104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
7106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
9107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section sections 101
and
10301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
11108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
12108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
13108-311, excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
14108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
15of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding
16sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
17of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
18excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
19(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
20101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280,
21excluding sections 811 and 844 of P.L. 109-280, and division A, section 204 of P.L.
22109-432, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is
23required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue
24Code as amended to December 31, 1980, shall continue to be depreciated under the
25Internal Revenue Code as amended to December 31, 1980, and except that the
1appropriate amount shall be added or subtracted to reflect differences between the
2depreciation or adjusted basis for federal income tax purposes and the depreciation
3or adjusted basis under this chapter of any property disposed of during the taxable
4year. The Internal Revenue Code as amended to December 31, 2004, excluding
5sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
613174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
71605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
8of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
section sections 101
and 301
9(a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
10108-173, sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101,
11201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended
12by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,
131325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section
14301 of 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, P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and division
18A, section 204 of P.L. 109-432, and as indirectly affected in the provisions applicable
19to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
20101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
21103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
22sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
23103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
241123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
25104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
1106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
2P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
3107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section sections 101
and
4301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
5108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
6108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
7108-311, excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
8108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
9of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding
10sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
11of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding sections
14101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280,
15excluding sections 811 and 844 of P.L. 109-280, and division A, section 204 of P.L.
16109-432, applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the Internal Revenue Code enacted after December 31, 2004, do not
18apply to this subdivision with respect to taxable years that begin 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, P.L. 109-280, excluding sections 811 and 844 of
1P.L. 109-280,and division A, section 204 of P.L. 109-432, and changes that indirectly
2affect the provisions applicable to this subchapter made by P.L. 109-7, P.L. 109-58,
3excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
4and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, 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, P.L. 109-151, P.L. 109-222, excluding
7sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280,
8excluding sections 811 and 844 of P.L. 109-280, and division A, section 204 of P.L.
9109-432, apply for Wisconsin purposes at the same time as for federal purposes.
AB694, s. 11
10Section
11. 71.26 (2) (b) 19. of the statutes is created to read:
AB694,32,2211
71.26
(2) (b) 19. For taxable years that begin after December 31, 2005, and
12before January 1, 2007, for a corporation, conduit, or common law trust which
13qualifies as a regulated investment company, real estate mortgage investment
14conduit, real estate investment trust, or financial asset securitization investment
15trust under the Internal Revenue Code as amended to December 31, 2005, excluding
16sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1713174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
181605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
19of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
20P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
21sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242,
22244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308,
231309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
24section 11146 of P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201
25(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
1109-135, and as amended by P.L.
109-222, excluding sections 101, 207, 209, 503,
2512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and
3844 of P.L.
109-280, and division A, section 204 of P.L.
109-432, and as indirectly
4affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
5P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
6P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
11105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
12excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
13section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
14excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
15107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
16108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
17108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
18(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
19422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
20109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
211329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
22109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
23sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
24(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
25209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
1sections 811 and 844 of P.L.
109-280, and division A, section 204 of P.L.
109-432, "net
2income" means the federal regulated investment company taxable income, federal
3real estate mortgage investment conduit taxable income, federal real estate
4investment trust or financial asset securitization investment trust taxable income
5of the corporation, conduit, or trust as determined under the Internal Revenue Code
6as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
7102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
8sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
94, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
10431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
11202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
12(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
13of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
141328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
15of P.L.
109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
16(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as amended by P.L.
109-222,
17excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
18109-280, excluding sections 811 and 844 of P.L.
109-280, and division A, section 204
19of P.L.
109-432, and as indirectly affected in the provisions applicable to this
20subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
21P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
22and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
24103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
25(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
1105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
2106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
3P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
4107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
5107-147, 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, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
17and division A, section 204 of P.L.
109-432, except that property that, under s. 71.02
18(1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986
19under the Internal Revenue Code as amended to December 31, 1980, shall continue
20to be depreciated under the Internal Revenue Code as amended to
21December 31, 1980, and except that the appropriate amount shall be added or
22subtracted to reflect differences between the depreciation or adjusted basis for
23federal income tax purposes and the depreciation or adjusted basis under this
24chapter of any property disposed of during the taxable year. The Internal Revenue
25Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
34, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
4431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
5202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
6(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
7of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
81328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
9of P.L.
109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
10(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as amended by P.L.
109-222,
11excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
12109-280, excluding sections 811 and 844 of P.L.
109-280, and division A, section 204
13of P.L.
109-432, and as indirectly affected in the provisions applicable to this
14subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
15P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
16and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
18103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
19(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
20105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
21106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
22P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
23107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
24107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
25excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
1excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
2excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
3excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
4108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
6109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
7section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
8relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
9109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
10109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
11and division A, section 204 of P.L.
109-432, applies for Wisconsin purposes at the
12same time as for federal purposes. Amendments to the Internal Revenue Code
13enacted after December 31, 2005, do not apply to this subdivision with respect to
14taxable years that begin after December 31, 2005, and before January 1, 2007,
15except that changes to the Internal Revenue Code made by P.L.
109-222, excluding
16sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
17excluding sections 811 and 844 of P.L.
109-280, and division A, section 204 of P.L.
18109-432, and changes that indirectly affect the provisions applicable to this
19subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
20of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
21109-280, and division A, section 204 of P.L.
109-432, apply for Wisconsin purposes
22at the same time as for federal purposes.
AB694, s. 12
23Section
12. 71.26 (2) (b) 20. of the statutes is created to read:
AB694,37,2424
71.26
(2) (b) 20. For taxable years that begin after December 31, 2006, for a
25corporation, conduit, or common law trust which qualifies as a regulated investment
1company, real estate mortgage investment conduit, real estate investment trust, or
2financial asset securitization investment trust under the Internal Revenue Code as
3amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227,
4sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
51123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
65 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
7P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
8P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
9P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
10108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
12109-73, 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, sections 101, 207, 209, 503, 512, and 513 of P.L.
14109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, except for division
15A, section 204 of P.L.
109-432, and as indirectly affected in the provisions applicable
16to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
17101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
18103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
19sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
20103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
211123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
22104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
23106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
25107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
1of P.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, P.L.
108-173,
3excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
4excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
5excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
6108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
71305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
8109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
9section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
10relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
11109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
12109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
13and division A, section 204 of P.L.
109-432, "net income" means the federal regulated
14investment company taxable income, federal real estate mortgage investment
15conduit taxable income, federal real estate investment trust or financial asset
16securitization investment trust taxable income of the corporation, conduit, or trust
17as determined under the Internal Revenue Code as amended to December 31, 2006,
18excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171
19(d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
201605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
21of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
22P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
23sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242,
24244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308,
251309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
1section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
2it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
3sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
4109-280, and P.L.
109-432, except for division A, section 204 of P.L.
109-432, and as
5indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
6100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
7101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
8102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
913174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
10104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
11(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
12105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
15107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
16107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
17202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
18108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
19401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242,
20244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
21109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
221326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
23of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
24excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
25(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
1101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
2excluding sections 811 and 844 of P.L.
109-280, and division A, section 204 of P.L.
3109-432, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is
4required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue
5Code as amended to December 31, 1980, shall continue to be depreciated under the
6Internal Revenue Code as amended to December 31, 1980, and except that the
7appropriate amount shall be added or subtracted to reflect differences between the
8depreciation or adjusted basis for federal income tax purposes and the depreciation
9or adjusted basis under this chapter of any property disposed of during the taxable
10year. The Internal Revenue Code as amended to December 31, 2006, excluding
11sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1213174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
131605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
14of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
15P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
16sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242,
17244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308,
181309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
19section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
20it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
21sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
22109-280, and P.L.
109-432, except for division A, section 204 of P.L.
109-432, and as
23indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
24100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
25101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
1102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
3104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
4(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
5105-178, P.L.
105-206, P.L.
105-277, 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.
107-15, P.L.
107-16,
7excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
8107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
9107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
10202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
11108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
12401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242,
13244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, 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.
109-59, excluding section 11146
16of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
17excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
18(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
19101, 207, 209, 503, 512, and 513 of P.L.
109-222, 109-227, P.L.
109-280, excluding
20sections 811 and 844 of P.L.
109-280, and division A, section 204 of P.L.
109-432,
21applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the Internal Revenue Code enacted after December 31, 2006, do not
23apply to this subdivision with respect to taxable years that begin after
24December 31, 2006.
AB694,40,153
71.34
(1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
4years that begin after December 31, 2004, and before January 1, 2006, means the
5federal Internal Revenue Code as amended to December 31, 2004, excluding sections
6103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (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, sections 101 and 301 (a) of P.L.
107-147,
10sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
11308, 316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201, 211, 242, 244, 336,
12337, 422, 847, 909, and 910 of P.L.
108-357, and as amended by P.L.
109-7, P.L.
13109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
141329, 1348, and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
15109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
161400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
17109-222, 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
19division A, section 204 of P.L. 109-432, and as indirectly affected in the provisions
20applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding
21sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 22and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
23101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
3105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
4106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
5P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
6107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
7107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
8106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
9of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
10308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
11211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
12108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
131324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, 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,
and division A, section 204 of P.L. 109-432, except that section 1366 (f)
19(relating to pass-through of items to shareholders) is modified by substituting the
20tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
21Code applies for Wisconsin purposes at the same time as for federal purposes.
22Amendments to the federal Internal Revenue Code enacted after December 31, 2004,
23do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2004, and before January 1, 2006, except that changes to the Internal
25Revenue Code made by P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309,
11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73,
2excluding section 301 of P.L.
109-73, 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, P.L.
109-151, 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 division A, section 204 of P.L. 109-432, and changes that
7indirectly affect the provisions applicable to this subchapter made by 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.
109-73, excluding section 301 of P.L.
10109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
12109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
13109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and
14division A, section 204 of P.L. 109-432, apply for Wisconsin purposes at the same
15time as for federal purposes.
AB694,42,2218
71.34
(1g) (s) "Internal Revenue Code" for tax-option corporations, for taxable
19years that begin after December 31, 2005, and before January 1, 2007, means the
20federal Internal Revenue Code as amended to December 31, 2005, excluding sections
21103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
24P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
25sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
1308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
2422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
31323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
4P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
5to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
6amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
7109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
8109-280,
and division A, section 204 of P.L. 109-432, 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 sections 101 and 301 (a) of P.L.
21107-147, 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, 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.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
4section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
5relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
6109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
7109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
8109-280,
and division A, section 204 of P.L. 109-432, except that section 1366 (f)
9(relating to pass-through of items to shareholders) is modified by substituting the
10tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
11Code applies for Wisconsin purposes at the same time as for federal purposes.
12Amendments to the federal Internal Revenue Code enacted after December 31, 2005,
13do not apply to this paragraph with respect to taxable years beginning after
14December 31, 2005, and before January 1, 2007, except that changes to the Internal
15Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
16513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844
17of P.L.
109-280,
and division A, section 204 of P.L. 109-432, and changes that
18indirectly affect the provisions applicable to this subchapter made by P.L.
109-222,
19excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and 20P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section
21204 of P.L. 109-432, apply for Wisconsin purposes at the same time as for federal
22purposes.
AB694,44,20
171.34
(1g) (t) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 2006, means the federal Internal Revenue Code
3as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
5sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
64, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
7431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
8202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
9(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
10of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
111328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
12of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
13(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
14P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432,
except for
15division A, section 204 of P.L. 109-432, and as indirectly affected in the provisions
16applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding
17sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 18and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
19101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
20102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
21(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
22103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
231311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
24105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
25106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
1P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
2107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
3107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
4106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
5of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
6308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
7211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
8108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
91324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
10section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
11109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
12(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
13sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
14109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section 204
15of P.L. 109-432, except that section 1366 (f) (relating to pass-through of items to
16shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
17sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
18at the same time as for federal purposes. Amendments to the federal Internal
19Revenue Code enacted after December 31, 2006, do not apply to this paragraph with
20respect to taxable years beginning after December 31, 2006.
AB694,47,623
71.42
(2) (q) For taxable years that begin after December 31, 2004, and before
24January 1, 2006, "Internal Revenue Code" means the federal Internal Revenue Code
25as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
34, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
4431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
5202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
6(a) of P.L.
108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
7910 of P.L.
108-357, and as amended by P.L.
109-7, P.L.
109-58, excluding sections
81305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
9109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
10sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
11(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
12209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
13sections 811 and 844 of P.L.
109-280,
and division A, section 204 of P.L. 109-432, and
14as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
16103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
18103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
24of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
25excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
1excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
2excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
3excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
4108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
6109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
7sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
8(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
9209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
10sections 811 and 844 of P.L.
109-280,
and division A, section 204 of P.L. 109-432, 11except that "Internal Revenue Code" does not include section 847 of the federal
12Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
13at the same time as for federal purposes. Amendments to the federal Internal
14Revenue Code enacted after December 31, 2004, do not apply to this paragraph with
15respect to taxable years beginning after December 31, 2004, and before January 1,
162006, except that changes to the Internal Revenue Code made by 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.
109-73, excluding section 301 of P.L.
19109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
201400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
21109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
22109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and
23division A, section 204 of P.L. 109-432, and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L.
109-7, P.L.
109-58, excluding
25sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
1of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
2excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
3(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
4101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280,
5excluding sections 811 and 844 of P.L.
109-280,
and division A, section 204 of P.L.
6109-432, apply for Wisconsin purposes at the same time as for federal purposes.
AB694,49,99
71.42
(2) (r) For taxable years that begin after December 31, 2005, and before
10January 1, 2007, "Internal Revenue Code" means the federal Internal Revenue Code
11as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
12102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
13sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
144, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
15431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
16202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
17(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
18of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
191328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
20of P.L.
109-73, and 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 as amended by P.L.
109-222,
22excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and 23P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section
24204 of P.L. 109-432, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
25100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
1102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
2102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
4104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
6105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
8section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
9excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
10107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
11108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
12108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
13(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
14422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
15109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
161329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
17109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
18sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
19(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
20209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
21sections 811 and 844 of P.L.
109-280,
and division A, section 204 of P.L. 109-432, 22except that "Internal Revenue Code" does not include section 847 of the federal
23Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
24at the same time as for federal purposes. Amendments to the federal Internal
25Revenue Code enacted after December 31, 2005, do not apply to this paragraph with
1respect to taxable years beginning after December 31, 2005, and before January 1,
22007, except that changes to the Internal Revenue Code made by P.L.
109-222,
3excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and 4P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
and division A, section
5204 of P.L. 109-432, and changes that indirectly affect the provisions applicable to
6this subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
7and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and
8844 of P.L.
109-280,
and division A, section 204 of P.L. 109-432, apply for Wisconsin
9purposes at the same time as for federal purposes.
AB694,51,312
71.42
(2) (s) For taxable years that begin after December 31, 2006, "Internal
13Revenue Code" means the federal Internal Revenue Code as amended to
14December 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,
except for section
1division A, 204 of P.L. 109-432, and as indirectly affected by P.L.
99-514, P.L.
2100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
3101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
4102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
6104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
7(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
8105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
9106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
11107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
12107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
13202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
14108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
15401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242,
16244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
17109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
181326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
19of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
20excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
21(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
22101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280,
23excluding sections 811 and 844 of P.L.
109-280,
and division A, section 204 of P.L.
24109-432, except that "Internal Revenue Code" does not include section 847 of the
25federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
1purposes at the same time as for federal purposes. Amendments to the federal
2Internal Revenue Code enacted after December 31, 2006, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 2006.
