SB40, s. 2067
12Section
2067. 71.34 (1g) (L) of the statutes is repealed.
SB40, s. 2068
13Section
2068. 71.34 (1g) (m) of the statutes is repealed.
SB40, s. 2069
14Section
2069. 71.34 (1g) (n) of the statutes is amended to read:
SB40,997,2315
71.34
(1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
16years that begin after December 31, 1998, and before January 1, 2000, means the
17federal Internal Revenue Code as amended to December 31, 1998, excluding sections
18103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
20of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
21106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
22section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
23(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
24section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
25and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242,
1244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, 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, and P.L. 109-280, excluding sections 811 and 844
4of P.L. 109-280, and as indirectly affected in the provisions applicable to this
5subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
6(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
7(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.
8101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
9102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
11104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
12(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
13105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
15section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
16(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
17section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
18and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 19244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, 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, and P.L. 109-280, excluding sections 811 and 844
22of P.L. 109-280, except that section 1366 (f) (relating to pass-through of items to
23shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
24sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
25at the same time as for federal purposes. Amendments to the federal Internal
1Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
2respect to taxable years beginning after December 31, 1998, and before
3January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
4106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
6107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
7107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
8excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
9108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
10of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
11relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
12P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
13indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
14P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
15106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
16107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
17107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
18excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
19108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
20of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
21relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
22P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
23purposes at the same time as for federal purposes.
SB40, s. 2070
24Section
2070. 71.34 (1g) (o) of the statutes is amended to read:
SB40,999,25
171.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 1999, and before January 1, 2003, means the
3federal Internal Revenue Code as amended to December 31, 1999, excluding sections
4103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
6of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections
7162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
8107-16, P.L. 107.22, P.L. 107.116, P.L.
107-134, P.L.
107-147, excluding sections 101
,
9301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
10107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
11108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311,
12excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
13108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
14of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
151323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
16excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
17(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
18of P.L. 109-280, and as indirectly affected in the provisions applicable to this
19subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
20(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
21(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.
22101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
23102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
25104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
1(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
2105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
3106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
4excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
5107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
6107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
7202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
8P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
9and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
10and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
111309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
12109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
13(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
14811 and 844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through
15of items to shareholders) is modified by substituting the tax under s. 71.35 for the
16taxes under sections 1374 and 1375. The Internal Revenue Code applies for
17Wisconsin purposes at the same time as for federal purposes. Amendments to the
18federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 1999, and
20before January 1, 2003, except that changes to the Internal Revenue Code made by
21P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
22107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
23P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147,
24P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
25sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
1108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
2403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
3336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding
4sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
5of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
6section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
7109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly
8affect the provisions applicable to this subchapter made by 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
, 301 (a), and 406 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, excluding section 109 of P.L.
108-121, P.L.
108-218,
14P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
15and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
16and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
171309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
18109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
19(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
20811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the same time as for
21federal purposes.
SB40, s. 2071
22Section
2071. 71.34 (1g) (p) of the statutes is amended to read:
SB40,1003,1223
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
24years that begin after December 31, 2002, and before January 1, 2004, means the
25federal Internal Revenue Code as amended to December 31, 2002, excluding sections
1103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
3104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
4431 of P.L.
107-16, and
section sections 101
and 301 (a) of P.L.
107-147, and as
5amended by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
6108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201
7of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
8307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
9201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
10P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
111326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
12101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
13of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 14and as indirectly affected in the provisions applicable to this subchapter by P.L.
1599-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
16(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
17100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
18102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
19102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
21104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
23105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
25section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
1excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
2107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
3202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
4excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
5excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
6excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
7108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
81309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
9109-135, excluding 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 P.L. 109-280, excluding sections
11811 and 844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through
12of items to shareholders) is modified by substituting the tax under s. 71.35 for the
13taxes under sections 1374 and 1375. The Internal Revenue Code applies for
14Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 2002, and
17before January 1, 2004, except that changes to the Internal Revenue Code made by
18P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
19excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
20108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
21316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
22242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
23109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
241326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
25101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
1of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 2and changes that indirectly affect the provisions applicable to this subchapter made
3by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
4excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
5108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
6316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
7242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
8109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
91326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
10101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
11of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 12apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2072
13Section
2072. 71.34 (1g) (q) of the statutes is amended to read:
SB40,1006,214
71.34
(1g) (q) "Internal Revenue Code" for tax-option corporations, for taxable
15years that begin after December 31, 2003, and before January 1, 2005, means the
16federal Internal Revenue Code as amended to December 31, 2003, excluding sections
17103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1813203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
20431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
21and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
22and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
23307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
24201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
25and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
11323, 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. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
5109-280, and as indirectly affected in the provisions applicable to this subchapter
6by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d)
7(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
8100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
9102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
10102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
12104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
14105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
16section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
17excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
18107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
19202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
20excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
21excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
22excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
23108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections
241305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
25109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
1sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
2(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
3and 844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through of
4items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
5under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes. Amendments to the federal
7Internal Revenue Code enacted after December 31, 2003, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 2003, and
9before January 1, 2005, except that changes to the Internal Revenue Code made by
10P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
11and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
12336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
13109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
141326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
15of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
16section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
17and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
18indirectly affect the provisions applicable to this subchapter made by P.L.
108-203,
19P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
20of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
21422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7,
22P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
231329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
24109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
251400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
1109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
2Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2073
3Section
2073. 71.34 (1g) (r) of the statutes is amended to read:
SB40,1008,144
71.34
(1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
5years that begin after December 31, 2004,
and before January 1, 2006, means the
6federal Internal Revenue Code as amended to December 31, 2004, excluding sections
7103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (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,
section
sections 101
and 301 (a) of P.L.
11107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
12sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
13242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
14109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
151326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
16of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
17section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
18P.L. 109-222, 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 as
20indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
21100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
22(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
23101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
24excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
25103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
2excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
3104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
4105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
5162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
6107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section 7sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
8P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
9108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
10108-218, P.L.
108-311, excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
11108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 12909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
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, except
19that section 1366 (f) (relating to pass-through of items to shareholders) is modified
20by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375.
21The Internal Revenue Code applies for Wisconsin purposes at the same time as for
22federal purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 2004, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 2004
, and before January 1, 2006, except that changes
25to the Internal Revenue Code made by 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. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
3sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
4(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
5209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
6sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
7provisions applicable to this subchapter made by P.L. 109-7, P.L. 109-58, excluding
8sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
9of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
10excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
11(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
12101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
13excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
14same time as for federal purposes.
SB40, s. 2074
15Section
2074. 71.34 (1g) (s) of the statutes is created to read:
SB40,1010,1716
71.34
(1g) (s) "Internal Revenue Code" for tax-option corporations, for taxable
17years that begin after December 31, 2005, and before January 1, 2007, means the
18federal Internal Revenue Code as amended to December 31, 2005, excluding sections
19103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (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, and as indirectly affected in the provisions applicable to this subchapter
7by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d)
8(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
9100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
10102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
11102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
13104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
15105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
17section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
18excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
19107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
20108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
21108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
22(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
23422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
24109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
251329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
1109-59, 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, except that section 1366 (f) (relating to
6pass-through of items to shareholders) is modified by substituting the tax under s.
771.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
8for Wisconsin purposes at the same time as for federal purposes. Amendments to the
9federal Internal Revenue Code enacted after December 31, 2005, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 2005, and
11before January 1, 2007, except that changes to the Internal Revenue Code made by
12P.L.
109-222, 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
14changes that indirectly affect the provisions applicable to this subchapter made by
15P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
16109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, apply for
17Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2075
18Section
2075. 71.34 (1g) (t) of the statutes is created to read:
SB40,1012,1219
71.34
(1g) (t) "Internal Revenue Code" for tax-option corporations, for taxable
20years that begin after December 31, 2006, means the federal Internal Revenue Code
21as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
244, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
25431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
1202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
2(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
3of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
41328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
5of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
6(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
7P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as
8indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
9100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
10(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
11101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
12excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
16104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
17105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
18162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
19107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
21107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
22108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
23108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
24108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
25909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
1excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
2and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
3109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
4105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
5P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
6and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and
7844 of P.L.
109-280, except that section 1366 (f) (relating to pass-through of items
8to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
9sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
10at the same time as for federal purposes. Amendments to the federal Internal
11Revenue Code enacted after December 31, 2006, do not apply to this paragraph with
12respect to taxable years beginning after December 31, 2006.
SB40, s. 2076
13Section
2076. 71.34 (1m) of the statutes is renumbered 71.34 (1m) (a).
SB40, s. 2077
14Section
2077. 71.34 (1m) (b) of the statutes is created to read:
SB40,1012,2115
71.34
(1m) (b) Notwithstanding sub. (1g), section 101 of P.L.
109-222, related
16to extending the increased expense deduction under section
179 of the Internal
17Revenue Code, applies to property used in farming that is acquired and placed in
18service in taxable years beginning on or after January 1, 2008, and used by a person
19who is actively engaged in farming. For purposes of this paragraph, "actively
20engaged in farming" has the meaning given in
7 CFR 1400.201, and "farming" has
21the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB40, s. 2078
22Section
2078. 71.42 (2) (k) of the statutes is repealed.
SB40, s. 2079
23Section
2079. 71.42 (2) (L) of the statutes is repealed.
SB40, s. 2080
24Section
2080. 71.42 (2) (m) of the statutes is amended to read:
SB40,1015,6
171.42
(2) (m) For taxable years that begin after December 31, 1998, and before
2January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1998, 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 5and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
6amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
7sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
8107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
9107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of P.L.
10108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
11108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 12847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101,
13105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
14P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
15as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
16101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
17103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
18sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
19103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
201123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
21104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
22106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
24107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
25107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
1excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
2108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
3of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
4relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
5P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except that "Internal
6Revenue Code" does not include section 847 of the federal Internal Revenue Code.
7The Internal Revenue Code applies for Wisconsin purposes at the same time as for
8federal purposes. Amendments to the federal Internal Revenue Code enacted after
9December 31, 1998, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1998, and before January 1, 2000, except that
11changes to the Internal Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
12106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
13excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
14101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121,
15excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
16316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
17211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
18109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
19(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
20811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
21applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
22106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
23section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
24(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
25section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
1and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 2244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
3excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
4(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
5of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
6purposes.
SB40, s. 2081
7Section
2081. 71.42 (2) (n) of the statutes is amended to read:
SB40,1017,258
71.42
(2) (n) For taxable years that begin after December 31, 1999, and before
9January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
10as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 12and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
13amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
14106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
15P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of
16P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
17excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
18109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
19316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
20211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
21109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
221329, 1348, and 1351 of P.L. 109-58, 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, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
25indirectly affected 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 sections 101
, 301 (a), 10and 406 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, excluding
12section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
13308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101,
14201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
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. 109-135, excluding sections 101, 105, 201
17(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
18109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except
19that "Internal Revenue Code" does not include section 847 of the federal Internal
20Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
21same time as for federal purposes. Amendments to the federal Internal Revenue
22Code enacted after December 31, 1999, do not apply to this paragraph with respect
23to taxable years beginning after December 31, 1999, and before January 1, 2003,
24except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
25106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
1excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
2107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
3107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
4202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
5P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
6and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
7and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
81309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
9109-135, excluding 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 P.L. 109-280, excluding sections
11811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
12applicable to this subchapter made by P.L.
106-230, P.L.
106-554, excluding sections
13162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
14107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
15101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
16107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
17108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311,
18excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
19108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
20of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
211323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
22excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
23(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
24of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
25purposes.
SB40, s. 2082
1Section
2082. 71.42 (2) (o) of the statutes is amended to read:
SB40,1020,132
71.42
(2) (o) For taxable years that begin after December 31, 2002, and before
3January 1, 2004, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
6sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
7sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
8section sections 101
and 301 (a) of P.L.
107-147, and as amended by P.L.
108-27,
9excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
10109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
11108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
12403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
13337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
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. 109-135, excluding sections 101, 105, 201
16(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
17109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
18indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
19101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
20103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
22103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
25106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
2107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section sections 101
and
3301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
4108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
5section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173,
6P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
7and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
8336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L.
9109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
101329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
11(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
12109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except
13that "Internal Revenue Code" does not include section 847 of the federal Internal
14Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
15same time as for federal purposes. Amendments to the federal Internal Revenue
16Code enacted after December 31, 2002, do not apply to this paragraph with respect
17to taxable years beginning after December 31, 2002, and before January 1, 2004,
18except that changes to the Internal Revenue Code made by P.L.
108-27, excluding
19sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
20108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
21108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
22108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 23909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding
24sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
25of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
1section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
2109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly
3affect the provisions applicable to this subchapter made by P.L.
108-27, excluding
4sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
5108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
6108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
7108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 8909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding
9sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
10of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
11section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
12109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
13purposes at the same time as for federal purposes.
SB40, s. 2083
14Section
2083. 71.42 (2) (p) of the statutes is amended to read:
SB40,1022,2415
71.42
(2) (p) For taxable years that begin after December 31, 2003, and before
16January 1, 2005, "Internal Revenue Code" means the federal Internal Revenue Code
17as amended to December 31, 2003, 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, P.L.
106-519,
20sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
section 21sections 101
and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27,
22section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and as amended by P.L.
23108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
24403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
25337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
1109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
21326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
3of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
4section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
5and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as indirectly
6affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
7101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
8110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
10103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
11(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
12105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
13106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
14P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
15107-116, P.L.
107-134, P.L.
107-147, excluding
section
sections 101
and 301 (a) of
16P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
17excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
18109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
19108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
20403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
21337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
22109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
231326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
24of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
25section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
1and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except that
2"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
3Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
4as for federal purposes. Amendments to the federal Internal Revenue Code enacted
5after December 31, 2003, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 2003, and before January 1, 2005, except that changes
7to the Internal Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311,
8excluding sections 306, 307, 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,
and 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. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
13sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
14(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
15and 844 of P.L. 109-280, and changes that indirectly affect the provisions applicable
16to this subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
17sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
18sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
19108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
201309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
21109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
22105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
23P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
24109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2084
25Section
2084. 71.42 (2) (q) of the statutes is amended to read:
SB40,1025,7
171.42
(2) (q) For taxable years that begin after December 31, 2004,
and before
2January 1, 2006, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 2004, 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,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
8and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308,
316, 401, and
9403 (a) of P.L.
108-311, and sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
10and 910 of P.L.
108-357,
and as amended by P.L. 109-7, P.L. 109-58, excluding
11sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
12of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
13excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
14(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
15101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
16excluding sections 811 and 844 of P.L. 109-280, and as indirectly affected by P.L.
1799-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
18101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
21103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
23105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
24106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
25P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
1107-134, P.L.
107-147, excluding
section
sections 101
and 301 (a) of P.L.
107-147,
2P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
3sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding
4section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
5sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
6sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
7108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
81309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
9109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
10105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
11P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512,
12and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and
13844 of P.L. 109-280, except that "Internal Revenue Code" does not include section
14847 of the federal Internal Revenue Code. The Internal Revenue Code applies for
15Wisconsin purposes at the same time as for federal purposes. Amendments to the
16federal Internal Revenue Code enacted after December 31, 2004, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 2004
, and
18before January 1, 2006, except that changes to the Internal Revenue Code made by
19P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
201326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
21of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
22section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
23P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
24109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
25changes that indirectly affect the provisions applicable to this subchapter made by
1P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
21326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
3of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
4section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
5P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
6109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for
7Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2085
8Section
2085. 71.42 (2) (r) of the statutes is created to read:
SB40,1027,79
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 as indirectly
24affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
25101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
1110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
3103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
4(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
5105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
6106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
7P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
8107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
9107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
10excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
11excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
12excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
13excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
14108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
151305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
16109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
17section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
18relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
19109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
20109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
21109-280, except that "Internal Revenue Code" does not include section 847 of the
22federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
23purposes at the same time as for federal purposes. Amendments to the federal
24Internal Revenue Code enacted after December 31, 2005, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 2005, and
1before January 1, 2007, except that changes to the Internal Revenue Code made by
2P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
3109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and
4changes that indirectly affect the provisions applicable to this subchapter made by
5P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
6109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, apply for
7Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2086
8Section
2086. 71.42 (2) (s) of the statutes is created to read:
SB40,1028,249
71.42
(2) (s) For taxable years that begin after December 31, 2006, "Internal
10Revenue Code" 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, and as indirectly
23affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
24101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
25110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
2103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
3(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
4105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
5106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
6P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
7107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
8107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
9excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
10excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
11excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
12excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
13108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
141305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
15109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
16section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
17relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
18109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
19109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
20109-280, except that "Internal Revenue Code" does not include section 847 of the
21federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
22purposes at the same time as for federal purposes. Amendments to the federal
23Internal Revenue Code enacted after December 31, 2006, do not apply to this
24paragraph with respect to taxable years beginning after December 31, 2006.
SB40, s. 2087
25Section
2087. 71.44 (3) of the statutes is amended to read:
SB40,1029,16
171.44
(3) Extensions. In the case of a corporation required to file a return,
2when sufficient reason is shown, the department of revenue
may on written request 3shall allow an
automatic extension of
30 days 7 months or until the original due date
4of the corporation's
corresponding federal return, whichever is later
, if the
5corporation has not received an extension on its federal return. Any extension of time
6granted by law or by the internal revenue service for the filing of corresponding
7federal returns shall extend the time for filing under this subchapter to 30 days after
8the federal due date if
a copy of any extension requested of the internal revenue
9service is filed with the corporation reports the extension in the manner specified by
10the department on the return.
Termination of an automatic extension by the internal
11revenue service, or its refusal to grant such automatic extension, shall similarly
12require that any returns due under this subchapter are due on or before 30 days after
13the date for termination fixed by the internal revenue service. Except for payments
14of estimated taxes, income or franchise taxes payable upon the filing of the tax return
15shall not become delinquent during such extension period, but shall be subject to
16interest at the rate of 12% per year during such period.
SB40, s. 2088
17Section
2088. 71.45 (2) (a) 10. of the statutes is amended to read:
SB40,1029,2318
71.45
(2) (a) 10. By adding to federal taxable income the amount of credit
19computed under s. 71.47 (1dd) to (1dx), (3n),
(3p), (3w),
(5b), (5e), (5f), (5g),
and (5h)
,
20(5i), and (5j) and not passed through by a partnership, limited liability company, or
21tax-option corporation that has added that amount to the partnership's, limited
22liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1)
23(g) and the amount of credit computed under s. 71.47 (1), (3), (3t), (4), and (5).
SB40, s. 2089
24Section
2089. 71.47 (1dj) (am) 4h. of the statutes is amended to read:
SB40,1030,6
171.47
(1dj) (am) 4h. Modify section
51 (a) of the internal revenue code so that
2the amount of the credit is 25% of the qualified first-year wages if the wages are paid
3to an applicant for a Wisconsin
works Works employment position for service either
4in an unsubsidized position or in a
trial job position under s. 49.147 (3)
or (3m) and
5so that the amount of the credit is 20% of the qualified first-year wages if the wages
6are not paid to such an applicant.
SB40, s. 2090
7Section
2090. 71.47 (1dx) (a) 5. of the statutes is amended to read:
SB40,1030,208
71.47
(1dx) (a) 5. "Member of a targeted group" means a person who resides
9in an area designated by the federal government as an economic revitalization area,
10a person who is employed in an unsubsidized job but meets the eligibility
11requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
12a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work,
13real pay project position under s. 49.147 (3m), a person who is eligible for child care
14assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
15economically disadvantaged youth, an economically disadvantaged veteran, a
16supplemental security income recipient, a general assistance recipient, an
17economically disadvantaged ex-convict, a qualified summer youth employee, as
18defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
19a food stamp recipient, if the person has been certified in the manner under sub. (1dj)
20(am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
SB40, s. 2091
21Section
2091. 71.47 (1dx) (b) 2. of the statutes is amended to read:
SB40,1031,222
71.47
(1dx) (b) 2. The amount determined by multiplying the amount
23determined under s. 560.785 (1) (b) by the number of full-time jobs created in a
24development zone and filled by a member of a targeted group and by then subtracting
1the subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
2under s. 49.147 (3m) (c) for those jobs.
SB40, s. 2092
3Section
2092. 71.47 (1dx) (b) 3. of the statutes is amended to read:
SB40,1031,84
71.47
(1dx) (b) 3. The amount determined by multiplying the amount
5determined under s. 560.785 (1) (c) by the number of full-time jobs created in a
6development zone and not filled by a member of a targeted group and by then
7subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
8reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB40, s. 2093
9Section
2093. 71.47 (1dx) (b) 4. of the statutes is amended to read:
SB40,1031,1610
71.47
(1dx) (b) 4. The amount determined by multiplying the amount
11determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as
12provided in the rules under s. 560.785, excluding jobs for which a credit has been
13claimed under sub. (1dj), in an enterprise development zone under s. 560.797 and for
14which significant capital investment was made and by then subtracting the
15subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
16under s. 49.147 (3m) (c) for those jobs.
SB40, s. 2094
17Section
2094. 71.47 (1dx) (b) 5. of the statutes is amended to read:
SB40,1031,2318
71.47
(1dx) (b) 5. The amount determined by multiplying the amount
19determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as
20provided in the rules under s. 560.785, excluding jobs for which a credit has been
21claimed under sub. (1dj), in a development zone and not filled by a member of a
22targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or
23the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB40, s. 2095
24Section
2095. 71.47 (3p) of the statutes is created to read:
SB40,1032,2
171.47
(3p) Dairy manufacturing facility investment credit. (a)
Definitions.
2In this subsection:
SB40,1032,33
1. "Claimant" means a person who files a claim under this subsection.
SB40,1032,54
2. "Dairy manufacturing" means processing milk into dairy products or
5processing dairy products for sale commercially.
SB40,1032,106
3. "Dairy manufacturing modernization or expansion" means constructing,
7improving, or acquiring buildings or facilities, or acquiring equipment, for dairy
8manufacturing, including the following, if used exclusively for dairy manufacturing
9and if acquired and placed in service in this state during taxable years that begin
10after December 31, 2006, and before January 1, 2015:
SB40,1032,1111
a. Building construction, including storage and warehouse facilities.
SB40,1032,1212
b. Building additions.
SB40,1032,1313
c. Upgrades to utilities, including water, electric, heat, and waste facilities.
SB40,1032,1414
d. Milk intake and storage equipment.
SB40,1032,1715
e. Processing and manufacturing equipment, including pipes, motors, pumps,
16valves, pasteurizers, homogenizers, vats, evaporators, dryers, concentrators, and
17churns.
SB40,1032,1918
f. Packaging and handling equipment, including sealing, bagging, boxing,
19labeling, conveying, and product movement equipment.
SB40,1032,2020
g. Warehouse equipment, including storage racks.
SB40,1032,2321
h. Waste treatment and waste management equipment, including tanks,
22blowers, separators, dryers, digesters, and equipment that uses waste to produce
23energy, fuel, or industrial products.
SB40,1033,3
1i. Computer software and hardware used for managing the claimant's dairy
2manufacturing operation, including software and hardware related to logistics,
3inventory management, and production plant controls.
SB40,1033,54
4. "Used exclusively" means used to the exclusion of all other uses except for
5use not exceeding 5 percent of total use.
SB40,1033,116
(b)
Filing claims. Subject to the limitations provided in this subsection, for
7taxable years beginning after December 31, 2006, and before January 1, 2015, a
8claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
9amount of the tax, an amount equal to 10 percent of the amount the claimant paid
10in the taxable year for dairy manufacturing modernization or expansion related to
11the claimant's dairy manufacturing operation.
SB40,1033,1412
(c)
Limitations. 1. No credit may be allowed under this subsection for any
13amount that the claimant paid for expenses described under par. (b) that the
14claimant also claimed as a deduction under section
162 of the Internal Revenue Code.
SB40,1033,1615
2. The aggregate amount of credits that a claimant may claim under this
16subsection is $200,000.
SB40,1033,2517
3. Partnerships, limited liability companies, and tax-option corporations may
18not claim the credit under this subsection, but the eligibility for, and the amount of,
19the credit are based on their payment of expenses under par. (b), except that the
20aggregate amount of credits that the entity may compute shall not exceed $200,000.
21A partnership, limited liability company, or tax-option corporation shall compute
22the amount of credit that each of its partners, members, or shareholders may claim
23and shall provide that information to each of them. Partners, members of limited
24liability companies, and shareholders of tax-option corporations may claim the
25credit in proportion to their ownership interest.
SB40,1034,4
14. If 2 or more persons own and operate the dairy manufacturing operation,
2each person may claim a credit under par. (b) in proportion to his or her ownership
3interest, except that the aggregate amount of the credits claimed by all persons who
4own and operate the farm shall not exceed $200,000.
SB40,1034,65
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
6s. 71.28 (4), applies to the credit under this subsection.
SB40, s. 2096
7Section
2096. 71.47 (3w) (a) 5m. of the statutes is created to read:
SB40,1034,98
71.47
(3w) (a) 5m. "Wages" means wages under section
3306 (b) of the Internal
9Revenue Code, determined without regard to any dollar limitations.
SB40, s. 2097
10Section
2097. 71.47 (3w) (a) 6. of the statutes is amended to read:
SB40,1034,1511
71.47
(3w) (a) 6. "Zone payroll" means the amount of state payroll that is
12attributable to
compensation wages paid to
individuals full-time employees for
13services that are performed in
a an enterprise zone. "Zone payroll" does not include
14the amount of
compensation wages paid to any
individuals full-time employees that
15exceeds $100,000.
SB40, s. 2098
16Section
2098. 71.47 (3w) (b) 1. a. of the statutes is amended to read:
SB40,1034,2217
71.47
(3w) (b) 1. a. The
claimant's zone payroll in the taxable year, minus the
18claimant's zone payroll number of full-time employees whose annual wages are
19greater than $30,000 and who the claimant employed in the enterprise zone in the
20taxable year, minus the number of full-time employees whose annual wages were
21greater than $30,000 and who the claimant employed in the area that comprises the
22enterprise zone in the base year.
SB40, s. 2099
23Section
2099. 71.47 (3w) (b) 1. b. of the statutes is amended to read:
SB40,1035,324
71.47
(3w) (b) 1. b. The
claimant's state payroll in the taxable year, minus the
25claimant's state payroll number of full-time employees whose annual wages are
1greater than $30,000 and who the claimant employed in the state in the taxable year,
2minus the number of full-time employees whose annual wages were greater than
3$30,000 and who the claimant employed in the state in the base year.
SB40, s. 2100
4Section
2100. 71.47 (3w) (b) 2. of the statutes is amended to read:
SB40,1035,105
71.47
(3w) (b) 2.
Subtract the number of Determine the claimant's average
6zone payroll by dividing total wages for full-time employees
that whose annual
7wages are greater than $30,000 and who the claimant employed in
the area that
8comprises the enterprise zone in the
base taxable year
from by the number of
9full-time employees
that whose annual wages are greater than $30,000 and who the
10claimant employed in the enterprise zone in the taxable year.
SB40, s. 2101
11Section
2101. 71.47 (3w) (b) 3. of the statutes is amended to read:
SB40,1035,1312
71.47
(3w) (b) 3.
Multiply Subtract $30,000 from the amount determined under
13subd. 2.
, but not an amount less than zero, by $30,000.
SB40, s. 2102
14Section
2102. 71.47 (3w) (b) 4. of the statutes is amended to read:
SB40,1035,1615
71.47
(3w) (b) 4.
Subtract Multiply the amount determined under subd. 3.
from 16by the amount determined under subd. 1.
SB40, s. 2103
17Section
2103. 71.47 (3w) (bm) (intro.) and 4. of the statutes are consolidated,
18renumbered 71.47 (3w) (bm) and amended to read:
SB40,1036,319
71.47
(3w) (bm)
Filing supplemental claims. In addition to the credit under
20par. (b) and subject to the limitations provided in this subsection and s. 560.799, a
21claimant may claim as a credit against the tax imposed under s. 71.43 an amount
22equal to
all of the following: 4. The the amount the claimant paid in the taxable year
23to upgrade or improve the
job-related skills of any of the claimant's full-time
24employees, to train any of the claimant's full-time employees on the use of
25job-related new technologies, or to
train provide job-related training to any
1full-time employee whose employment with the claimant represents the employee's
2first full-time job. This subdivision does not apply to employees who do not work in
3 a an enterprise zone.
