SB40,864,616
69.12
(1) If the state registrar cannot make an amendment to a vital record
17under s. 69.11 and a person with a direct and tangible interest in the vital record
18alleges that information on the vital record does not represent the actual facts in
19effect at the time the record was filed, the person may petition the circuit court of the
20county in which the event which is the subject of the vital record is alleged to have
21occurred. The petition shall be accompanied by a certified copy of the original vital
22record. If the court finds that the petitioner has established the actual facts of the
23event in effect when the record was filed, the clerk of court shall report the court's
24determination to the state registrar on a form prescribed by the state registrar, along
25with the fee required under s. 69.22 (5)
(a) 2 (b). Upon receipt of the report, the state
1registrar shall, if information as to the cause of death on an original certificate of
2death is changed or if information on a marriage certificate concerning the identity
3of a parent of a party to a marriage is changed, act under sub. (4), or shall change the
4record under s. 69.11 (5) and send a notice of the change to the local registrar who
5shall make the change in the record filed in his or her office. This subsection does
6not apply to a name change prohibited under s. 301.47.
SB40, s. 1914
7Section
1914. 69.13 (2) (d) of the statutes is amended to read:
SB40,864,88
69.13
(2) (d) The fee specified under s. 69.22 (5)
(b) 1 (bg).
SB40, s. 1915
9Section
1915. 69.14 (1) (cm) of the statutes is amended to read:
SB40,864,2410
69.14
(1) (cm)
Information concerning paternity. For a birth which occurs en
11route to or at a hospital, the filing party shall give the mother a copy of the pamphlet
12under s. 69.03 (14). If the child's parents are not married at the time of the child's
13birth, the filing party shall give the mother a copy of the form prescribed by the state
14registrar under s. 69.15 (3) (b) 3. The filing party shall ensure that trained,
15designated hospital staff provide to the child's available parents oral information or
16an audio or video presentation and written information about the form and the
17significance and benefits of, and alternatives to, establishing paternity, before the
18parents sign the form. The filing party shall also provide an opportunity to complete
19the form and have the form notarized in the hospital. If the mother provides a
20completed form to the filing party while she is a patient in the hospital and within
215 days after the birth, the filing party shall send the form directly to the state
22registrar. The department of
workforce development
children and families shall pay
23the filing party a financial incentive for correctly filing a form within 60 days after
24the child's birth.
SB40, s. 1916
25Section
1916. 69.15 (3) (b) 1. of the statutes is amended to read:
SB40,865,8
169.15
(3) (b) 1. Except as provided under par. (c), if the state registrar receives
2a statement acknowledging paternity on a form prescribed by the state registrar and
3signed by both of the birth parents of a child determined to be a marital child under
4s. 767.803, a certified copy of the parents' marriage certificate, and the fee required
5under s. 69.22 (5) (b)
1., the state registrar shall insert the name of the husband from
6the marriage certificate as the father if the name of the father was omitted on the
7original birth certificate. The state registrar shall include on the form for the
8acknowledgment the items in s. 767.813 (5g).
SB40, s. 1917
9Section
1917. 69.15 (3) (b) 3. of the statutes is amended to read:
SB40,865,2010
69.15
(3) (b) 3. Except as provided under par. (c), if the state registrar receives
11a statement acknowledging paternity on a form prescribed by the state registrar and
12signed by both parents, and by a parent or legal guardian of any parent who is under
13the age of 18 years, along with the fee under s. 69.22, the state registrar shall insert
14the name of the father under subd. 1. The state registrar shall mark the certificate
15to show that the form is on file. The form shall be available to the department of
16workforce development children and families or a county child support agency under
17s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any other
18person with a direct and tangible interest in the record. The state registrar shall
19include on the form for the acknowledgment the information in s. 767.805 and the
20items in s. 767.813 (5g).
SB40, s. 1918
21Section
1918. 69.20 (3) (f) of the statutes is amended to read:
SB40,865,2522
69.20
(3) (f) The state or a local registrar may disclose a social security number
23on a vital record to the department of
workforce development children and families 24or a county child support agency under s. 59.53 (5) in response to a request under s.
2549.22 (2m).
SB40, s. 1919
1Section
1919. 69.22 (1) (a) of the statutes is amended to read:
SB40,866,42
69.22
(1) (a) Except as provided under par. (c),
$7 $20 for issuing one certified
3copy of a vital record and
$3 $20 for any additional certified copy of the same vital
4record issued at the same time.
SB40, s. 1920
5Section
1920. 69.22 (1) (b) of the statutes is amended to read:
SB40,866,106
69.22
(1) (b) Except as provided under par. (c),
$20 for issuing an uncertified
7copy of a vital record issued under s. 69.21 (2) (a) or (b)
and $20 for any additional
8copy of the same vital record issued at the same time, or
$10 for verifying information
9about the event submitted by a requester without issuance of a copy
, $7, and
$3 $10 10for any additional copy of the same
vital record
information issued at the same time.
SB40, s. 1921
11Section
1921. 69.22 (1) (c) of the statutes is amended to read:
SB40,866,1612
69.22
(1) (c)
Twelve Twenty dollars for issuing an uncertified copy of a birth
13certificate or a certified copy of a birth certificate,
$7 $10 of which shall be forwarded
14to the secretary of administration as provided in sub. (1m) and credited to the
15appropriations under s. 20.433 (1) (g) and (h); and
$3
$20 for issuing any additional
16certified or uncertified copy of the same birth certificate issued at the same time.
SB40, s. 1922
17Section
1922. 69.22 (1) (cm) of the statutes is amended to read:
SB40,866,2018
69.22
(1) (cm)
Ten Twenty dollars for issuing one certified copy of a certificate
19of birth resulting in stillbirth and
$3 $20 for any additional certified copy of the same
20certificate issued at the same time.
SB40, s. 1923
21Section
1923. 69.22 (1) (d) of the statutes is amended to read:
SB40,866,2322
69.22
(1) (d) In addition to other fees under this subchapter,
$10 $20 for
23expedited service in issuing a vital record.
SB40, s. 1924
24Section
1924. 69.22 (2) of the statutes is amended to read:
SB40,867,5
169.22
(2) The state registrar and any local registrar may charge
$7 $10 for a
2search of vital records if the registrar finds no record. In addition to the
$7 $10, a
3registrar may charge a fee to cover the costs of a search of vital records if the
4requester provides no identifying information or identifying information which is
5imprecise or inadequate.
SB40, s. 1925
6Section
1925. 69.22 (3m) of the statutes is created to read:
SB40,867,117
69.22
(3m) (a) Except as provided in par. (b), a local registrar that collects a fee
8under sub. (1) (a), (b), (c), or (cm) shall forward 60 percent of the increase in that fee,
9as affected by 2007 Wisconsin Act .... (this act), over the corresponding fee amount
10specified in s. 69.22 (1) (a), (b), (c), or (cm), 2005 stats., to the secretary of
11administration, to be credited to the appropriation account under s. 20.435 (1) (gm).
SB40,867,1912
(b) A local registrar that collects a fee for issuing a certified or uncertified copy
13of a birth certificate under sub. (1) (c) shall forward to the secretary of
14administration, to be credited to the appropriation account under s. 20.435 (1) (gm),
1560 percent of the increase in that fee, as affected by 2007 Wisconsin Act .... (this act),
16that remains after $10 is forwarded to the secretary of administration as provided
17in sub. (1m), over the corresponding fee amount specified in s. 69.22 (1) (c), 2005
18stats., that remained after $7 was forwarded to the secretary of administration as
19provided in s. 69.22 (1m), 2005 stats.
SB40, s. 1926
20Section
1926. 69.22 (5) (a) of the statutes is repealed and recreated to read:
SB40,867,2121
69.22
(5) (a) Twenty dollars for making changes under s. 69.15 (3) (b) 3. or (4m).
SB40, s. 1927
22Section
1927. 69.22 (5) (b) of the statutes is repealed and recreated to read:
SB40,867,2423
69.22
(5) (b) Forty dollars for making a change under s. 69.11 (4), 69.12 (1), (3),
24or (5), or 69.15 (3) (a) 3., (b) 1. or 2., or (4) (a).
SB40, s. 1928
25Section
1928. 69.22 (5) (bg) of the statutes is created to read:
SB40,868,3
169.22
(5) (bg) Forty dollars for impounding a vital record or creating or
2registering a new vital record under s. 69.12 (4), 69.13, 69.14 (1) (h), or 69.15 (2), (3)
3(a) 1. or 2., (3m), or (4) (b).
SB40, s. 1929
4Section
1929. 69.22 (5) (bj) of the statutes is created to read:
SB40,868,65
69.22
(5) (bj) Fifty dollars for the delayed filing of a vital record under s. 69.14
6(2) (b) 5. or 6., 69.16 (2), or 69.19.
SB40, s. 1930
7Section
1930. 69.30 (1) (am) of the statutes is renumbered 69.30 (1) (bd) and
8amended to read:
SB40,868,109
69.30
(1) (bd) "
Family Long-term care district" has the meaning given in s.
1046.2805
(5) (7r).
SB40, s. 1931
11Section
1931. 69.30 (2) of the statutes is amended to read:
SB40,868,1912
69.30
(2) A financial institution, state agency, county department, Wisconsin
13works agency, service office or
family long-term care district or an employee of a
14financial institution, state agency, county department, Wisconsin works agency,
15service office or
family long-term care district is not subject to s. 69.24 (1) (a) for
16copying a certified copy of a vital record for use by the financial institution, state
17agency, county department, Wisconsin works agency, service office or
family 18long-term care district, including use under s. 45.04 (5), if the copy is marked "FOR
19ADMINISTRATIVE USE".
SB40, s. 1932
20Section
1932. 70.11 (2) of the statutes is amended to read:
SB40,869,1021
70.11
(2) Municipal property and property of certain districts, exception. 22Property owned by any county, city, village, town, school district, technical college
23district, public inland lake protection and rehabilitation district, metropolitan
24sewerage district, municipal water district created under s. 198.22, joint local water
25authority created under s. 66.0823,
family long-term care district under s. 46.2895
1or town sanitary district; lands belonging to cities of any other state used for public
2parks; land tax-deeded to any county or city before January 2; but any residence
3located upon property owned by the county for park purposes that is rented out by
4the county for a nonpark purpose shall not be exempt from taxation. Except as to
5land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed
6after August 17, 1961, to any such governmental unit or for its benefit while the
7grantor or others for his or her benefit are permitted to occupy the land or part thereof
8in consideration for the conveyance. Leasing the property exempt under this
9subsection, regardless of the lessee and the use of the leasehold income, does not
10render that property taxable.
SB40, s. 1933
11Section
1933. 70.11 (9m) of the statutes is created to read:
SB40,869,1412
70.11
(9m) Veterans service organizations. Real property owned by a
13veterans service organization that is chartered under federal law, if the property is
14necessary for the location and convenience of buildings.
SB40, s. 1934
15Section
1934. 70.11 (41p) of the statutes is created to read:
SB40,869,1816
70.11
(41p) Healthy Wisconsin Authority. All property owned by the Healthy
17Wisconsin Authority, provided that use of the property is primarily related to the
18purposes of the authority.
SB40, s. 1935
19Section
1935. 70.111 (23) of the statutes is amended to read:
SB40,869,2520
70.111
(23) Vending machines. All machines that automatically dispense
soda
21water beverages, as defined in s. 97.29 (1) (i), and items included as a food or beverage
22under s. 77.54 (20) (a) and (b) food and food ingredient, as defined in s. 77.51 (3t), 23upon the deposit in the machines of specified coins or currency, or insertion of a credit
24card, in payment for the
soda water beverages, food or beverages food and food
25ingredient, as defined in s. 77.51 (3t).
SB40, s. 1936
1Section
1936. 71.01 (6) (L) of the statutes is repealed.
SB40, s. 1937
2Section
1937. 71.01 (6) (m) of the statutes is repealed.
SB40, s. 1938
3Section
1938. 71.01 (6) (n) of the statutes is amended to read:
SB40,872,94
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
5January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
8104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
11excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
12of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406
13of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of
14P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
15of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
16337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding
17sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
18(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
19109-280, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
20101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
21102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
22102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
24104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
1105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
2106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
3excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
4101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121,
5excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
6316, 401, and 403 (a) of P.L.
108-311,
and 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. 109-7, P.L.
8109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
9(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
10811 and 844 of P.L. 109-280. The Internal Revenue Code applies for Wisconsin
11purposes at the same time as for federal purposes. Amendments to the federal
12Internal Revenue Code enacted after December 31, 1998, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 1998, and
14before January 1, 2000, except that changes to the Internal Revenue Code made by
15P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
16165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
17P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181,
18P.L.
107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
19excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
20108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
21of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
22relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
23P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
24indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
25P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
1106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, 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.
3107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
4excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
5108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
6of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
7relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
8P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
9purposes at the same time as for federal purposes.
SB40, s. 1939
10Section
1939. 71.01 (6) (o) of the statutes is amended to read:
SB40,875,311
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
12January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
13decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
14Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
15104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
16(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and
18165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
19P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
20(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358,
21P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
22excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections
23306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding
24sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L.
25109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
11326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
2101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
3of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280 4and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
5P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
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.
9104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
10(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
11105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
12106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
13excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
14107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
15107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
16202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
17108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and 18P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and
19910 of P.L.
108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
201310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
21109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
22(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
23811 and 844 of P.L. 109-280. The Internal Revenue Code applies for Wisconsin
24purposes at the same time as for federal purposes. Amendments to the federal
25Internal Revenue Code enacted after December 31, 1999, do not apply to this
1paragraph with respect to taxable years beginning after December 31, 1999, and
2before January 1, 2003, except that changes to the Internal Revenue Code made by
3P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
4107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
5P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147,
6P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
7sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
8108-121, P.L
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
9403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
10336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding
11sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
12of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
13section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
14109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly
15affect the provisions applicable to this subchapter made by P.L.
106-230, P.L.
16106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
18107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
19107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
20202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
21P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
22and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
23and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
241309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
25109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
1(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
2811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the same time as for
3federal purposes.
SB40, s. 1940
4Section
1940. 71.01 (6) (p) of the statutes is amended to read:
SB40,877,165
71.01
(6) (p) For taxable years that begin after December 31, 2002, and before
6January 1, 2004, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
8Internal Revenue Code as amended to December 31, 2002, 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, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
12431 of P.L.
107-16, and
section sections 101
and 301 (a) of P.L.
107-147, and as
13amended by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
14108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201
15of P.L.
108-173, P.L.
108-203, P.L
108-218, P.L.
108-311, excluding sections 306,
16307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
17201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
18P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
191326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
20101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
21of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 22and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
23P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
24P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
25102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
2104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
3(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
4105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
5106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
7107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
8P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
9and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
10108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
11108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
12108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
13of P.L.
108-357,
and P.L.
108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305,
141308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
15P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),
16402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
17sections 811 and 844 of P.L. 109-280. The Internal Revenue Code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 2002, and
21before January 1, 2004, except that changes to the Internal Revenue Code made by
22P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
23excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
24108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
25316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
1242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
2109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
31326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
4101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
5of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 6and changes that indirectly affect the provisions applicable to this subchapter made
7by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
8excluding section 109 of 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, 307, 308,
10316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
11242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
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. 109-135, excluding sections
14101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
15of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 16apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 1941
17Section
1941. 71.01 (6) (q) of the statutes is amended to read:
SB40,880,318
71.01
(6) (q) For taxable years that begin after December 31, 2003, and before
19January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
21Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
22104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
23(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
24104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
25431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
1and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
2and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
3307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
4201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
5and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
61323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
7excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
8(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
9109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
10109-280, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
11101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
12102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
13102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
15104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
161311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
17105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
18106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
19P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
20107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
21P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
22sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
23108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
24108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
25108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847,
1909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476, P.L. 109-7, P.L.
2109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
31329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
4109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
51400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
6109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
7applies for Wisconsin purposes at the same time as for federal purposes.
8Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
9do not apply to this paragraph with respect to taxable years beginning after
10December 31, 2003, and before January 1, 2005, except that changes to the Internal
11Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
12306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
13101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
14108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
151309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
16109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
17105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
18P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
19109-280, and changes that indirectly affect the provisions applicable to this
20subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
21306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
22101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
23108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
241309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, 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. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
3109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 1942
4Section
1942. 71.01 (6) (r) of the statutes is amended to read:
SB40,882,125
71.01
(6) (r) For taxable years that begin after December 31, 2004,
and before
6January 1, 2006, for natural persons and fiduciaries, except fiduciaries of nuclear
7decommissioning trust or reserve funds, "Internal Revenue Code" 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,
section
sections 101
and 301 (a) of P.L.
13107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
14sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
15242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
16109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
171326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
18of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
19section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
20P.L. 109-222, 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 as
22indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
23101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
24102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
25102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
2104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
3(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
4105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
5106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
7107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
8P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
9and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
10108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308,
316, 11401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 12244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
13P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
141326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
15of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
16section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151,
17P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
18109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280. The
19Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
20purposes. Amendments to the federal Internal Revenue Code enacted after
21December 31, 2004, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 2004
, and before January 1, 2006, except that changes
23to the Internal Revenue Code made by 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. 109-151, P.L. 109-222, excluding sections 101, 207,
3209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
4sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
5provisions applicable to this subchapter made by P.L. 109-7, P.L. 109-58, excluding
6sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
7of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
8excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
9(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
10101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
11excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
12same time as for federal purposes.
SB40, s. 1943
13Section
1943. 71.01 (6) (s) of the statutes is created to read:
SB40,884,1214
71.01
(6) (s) For taxable years that begin after December 31, 2005, and before
15January 1, 2007, for natural persons and fiduciaries, except fiduciaries of nuclear
16decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
17Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
18104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
19(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
20104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
21P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
22sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
23308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
24422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
251323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
1P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
2to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
3amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
4109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
5109-280, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
6101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
7102-90, 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.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
111311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
12105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
13106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
14P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
15107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
16107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
17106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
18of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
19308, 316, 401, and 403 (a) of P.L.
108-311, 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.
108-375, P.L.
21108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
221324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
23section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
24109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
25(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
1sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
2109-280, excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code
3applies for Wisconsin purposes at the same time as for federal purposes.
4Amendments to the federal Internal Revenue Code enacted after December 31, 2005,
5do not apply to this paragraph with respect to taxable years beginning after
6December 31, 2005, and before January 1, 2007, except that changes to the Internal
7Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
8513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844
9of P.L.
109-280, and changes that indirectly affect the provisions applicable to this
10subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
11of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of
12P.L.
109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 1944
13Section
1944. 71.01 (6) (t) of the statutes is created to read:
SB40,886,414
71.01
(6) (t) For taxable years that begin after December 31, 2006, for natural
15persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
16reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
17as amended to December 31, 2006, 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, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
24of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
251328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
1of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
2(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
3P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as
4indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
5101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
6102-227, 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.
9104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
10(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
11105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
12106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
13excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
15107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
16202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
17108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
18401, and 403 (a) of P.L.
108-311, 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.
108-375, P.L.
108-476, P.L.
20109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
211326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
22of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
23excluding 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, P.L.
109-151, P.L.
109-222, excluding sections
25101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280,
1excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code applies
2for Wisconsin purposes at the same time as for federal purposes. Amendments to the
3federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 2006.
SB40, s. 1945
5Section
1945. 71.01 (7r) (c) of the statutes is created to read:
SB40,886,126
71.01
(7r) (c) Notwithstanding sub. (6), section 101 of P.L.
109-222, related to
7extending the increased expense deduction under section
179 of the Internal
8Revenue Code, applies to property used in farming that is acquired and placed in
9service in taxable years beginning on or after January 1, 2008, and used by a person
10who is actively engaged in farming. For purposes of this paragraph, "actively
11engaged in farming" has the meaning given in
7 CFR 1400.201, and "farming" has
12the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB40, s. 1946
13Section
1946. 71.02 (1) of the statutes is amended to read:
SB40,887,1214
71.02
(1) For the purpose of raising revenue for the state and the counties,
15cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
16all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
18natural person residing within the state or by his or her personal representative in
19case of death, and trusts resident within the state; by every nonresident natural
20person and trust of this state, upon such income as is derived from property located
21or business transacted within the state including, but not limited by enumeration,
22income derived from a limited partner's distributive share of partnership income,
23income derived from a limited liability company member's distributive share of
24limited liability company income,
income derived from a covenant not to compete to
25the extent that the covenant was based on a Wisconsin-based activity, the state
1lottery under ch. 565, any multijurisdictional lottery under ch. 565 if the winning
2lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01
3(6), located in this state or from the department, winnings from a casino or bingo hall
4that is located in this state and that is operated by a Native American tribe or band
5and pari-mutuel wager winnings or purses under ch. 562, and also by every
6nonresident natural person upon such income as is derived from the performance of
7personal services within the state, except as exempted under s. 71.05 (1) to (3). Every
8natural person domiciled in the state shall be deemed to be residing within the state
9for the purposes of determining liability for income taxes and surtaxes. A
10single-owner entity that is disregarded as a separate entity under section
7701 of the
11Internal Revenue Code is disregarded as a separate entity under this chapter, and
12its owner is subject to the tax on the entity's income.
SB40, s. 1947
13Section
1947. 71.04 (1) (a) of the statutes is amended to read:
SB40,889,814
71.04
(1) (a) All income or loss of resident individuals and resident estates and
15trusts shall follow the residence of the individual, estate or trust. Income or loss of
16nonresident individuals and nonresident estates and trusts from business, not
17requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
18business from which derived, except that all income that is realized from the sale of
19or purchase and subsequent sale or redemption of lottery prizes if the winning tickets
20were originally bought in this state shall be allocated to this state. All items of
21income, loss and deductions of nonresident individuals and nonresident estates and
22trusts derived from a tax-option corporation not requiring apportionment under
23sub. (9) shall follow the situs of the business of the corporation from which derived,
24except that all income that is realized from the sale of or purchase and subsequent
25sale or redemption of lottery prizes if the winning tickets were originally bought in
1this state shall be allocated to this state. Income or loss of nonresident individuals
2and nonresident estates and trusts derived from rentals and royalties from real
3estate or tangible personal property, or from the operation of any farm, mine or
4quarry, or from the sale of real property or tangible personal property shall follow the
5situs of the property from which derived. Income from personal services of
6nonresident individuals, including income from professions, shall follow the situs of
7the services. A nonresident limited partner's distributive share of partnership
8income shall follow the situs of the business, except that all income that is realized
9from the sale of or purchase and subsequent sale or redemption of lottery prizes if
10the winning tickets were originally bought in this state shall be allocated to this
11state. A nonresident limited liability company member's distributive share of
12limited liability company income shall follow the situs of the business, except that
13all income that is realized from the sale of or purchase and subsequent sale or
14redemption of lottery prizes if the winning tickets were originally bought in this state
15shall be allocated to this state. Income of nonresident individuals, estates and trusts
16from the state lottery under ch. 565 is taxable by this state. Income of nonresident
17individuals, estates and trusts from any multijurisdictional lottery under ch. 565 is
18taxable by this state, but only if the winning lottery ticket or lottery share was
19purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the
20department. Income of nonresident individuals, nonresident trusts and nonresident
21estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
22Income of nonresident individuals, estates and trusts from winnings from a casino
23or bingo hall that is located in this state and that is operated by a Native American
24tribe or band shall follow the situs of the casino or bingo hall.
Income derived by a
25nonresident individual from a covenant not to compete is taxable by this state to the
1extent that the covenant was based on a Wisconsin-based activity. All other income
2or loss of nonresident individuals and nonresident estates and trusts, including
3income or loss derived from land contracts, mortgages, stocks, bonds and securities
4or from the sale of similar intangible personal property, shall follow the residence of
5such persons, except as provided in par. (b) and sub. (9), except that all income that
6is realized from the sale of or purchase and subsequent sale or redemption of lottery
7prizes if the winning tickets were originally bought in this state shall be allocated
8to this state.
SB40, s. 1948
9Section
1948. 71.05 (6) (a) 15. of the statutes is amended to read:
SB40,889,1510
71.05
(6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
11(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3n),
(3p), (3s), (3t), (3w),
(5b), (5d),
12and (5e), (5f),
and (5h)
, (5i), and (5j) and not passed through by a partnership, limited
13liability company, or tax-option corporation that has added that amount to the
14partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or
1571.34 (1) (g).
SB40, s. 1949
16Section
1949. 71.05 (6) (a) 21. of the statutes is created to read:
SB40,889,2117
71.05
(6) (a) 21. Any amount deducted as income attributable to domestic
18production activities under section
199 of the Internal Revenue Code if the
19individual claiming the deduction is a nonresident or part-year resident of this state
20and if the domestic production activities income is not attributable to a trade or
21business that is taxable by this state.
SB40, s. 1950
22Section
1950. 71.05 (6) (a) 22. of the statutes is created to read:
SB40,890,623
71.05
(6) (a) 22. If an individual is a nonresident or part-year resident of this
24state and a portion of the amount the individual deducted as income attributable to
25domestic production activities under section
199 of the Internal Revenue Code is
1attributable to a trade or business that is taxable by this state, the amount deducted
2under section 199 for federal income tax purposes and in excess of that amount,
3multiplied by a fraction, the numerator of which is the individual's net earnings from
4the trade or business that is taxable by this state and the denominator of which is
5the individual's total net earnings from the trade or business to which the deduction
6under section
199 of the Internal Revenue Code applies.
SB40, s. 1951
7Section
1951. 71.05 (6) (a) 23. of the statutes is created to read:
SB40,890,128
71.05
(6) (a) 23. Any amount deducted by an individual under section
62 (a) (19)
9of the Internal Revenue Code related to attorney fees or court costs, involving an
10unlawful discrimination claim, if the individual is a nonresident or part-year
11resident of this state and if the judgment or settlement resulting from the claim is
12not taxable by this state.
SB40, s. 1952
13Section
1952. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
SB40,890,2014
71.05
(6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses
and
15mandatory student fees for a student who is the claimant or who is the claimant's
16child and the claimant's dependent who is claimed under section
151 (c) of the
17Internal Revenue Code, to attend any university, college, technical college or a school
18approved under s. 38.50, that is located in Wisconsin or to attend a public vocational
19school or public institution of higher education in Minnesota under the
20Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:
SB40, s. 1953
21Section
1953. 71.05 (6) (b) 28. a. of the statutes is amended to read:
SB40,891,322
71.05
(6) (b) 28. a. An amount equal to
one of the following per student for each
23year to which the claim relates: for taxable years beginning before January 1, 2007, 24not more than twice the average amount charged by the board of regents of the
25University of Wisconsin System at 4-year institutions for resident undergraduate
1academic fees for the most recent fall semester, as determined by the board of regents
2by September 1 of that semester
, per student for each year to which the claim relates;
3for taxable years beginning after December 31, 2006, $6,000.
SB40, s. 1954
4Section
1954. 71.05 (6) (b) 28. h. of the statutes is amended to read:
SB40,891,105
71.05
(6) (b) 28. h. No modification may be claimed under this subdivision for
6an amount paid for tuition expenses
and mandatory student fees, as described under
7this subdivision, if the source of the payment is an amount withdrawn from a college
8savings account, as described in s. 14.64 or from a college tuition and expenses
9program, as described in s. 14.63, and if the
claimant
owner of the account has
10claimed a deduction under subd. 32. or 33. that relates to such an amount.
SB40, s. 1955
11Section
1955. 71.05 (6) (b) 39. of the statutes is created to read:
SB40,891,1612
71.05
(6) (b) 39. For taxable years beginning after December 31, 2007, and
13before January 1, 2009, an amount paid by an individual who is the employee of
14another person, if the individual's employer pays a portion of the cost of the
15individual's medical care insurance, for medical care insurance for the individual, his
16or her spouse, and the individual's dependents, calculated as follows:
SB40,891,2417
a. Ten percent of the amount paid by the individual for medical care insurance.
18In this subdivision, "medical care insurance" means a medical care insurance policy
19that covers the individual, his or her spouse, and the individual's dependents and
20provides surgical, medical, hospital, major medical, or other health service coverage,
21and includes payments made for medical care benefits under a self-insured plan, but
22"medical care insurance" does not include hospital indemnity policies or policies with
23ancillary benefits such as accident benefits or benefits for loss of income resulting
24from a total or partial inability to work because of illness, sickness, or injury.
SB40,892,3
1b. From the amount calculated under subd. 39. a., subtract the amounts
2deducted from gross income for medical care insurance in the calculation of federal
3adjusted gross income.
SB40,892,154
c. For an individual who is a nonresident or part-year resident of this state,
5multiply the amount calculated under subd. 39. a. or b., by a fraction the numerator
6of which is the individual's wages, salary, tips, unearned income, and net earnings
7from a trade or business that are taxable by this state and the denominator of which
8is the individual's total wages, salary, tips, unearned income, and net earnings from
9a trade or business. In this subd. 39. c., for married persons filing separately "wages,
10salary, tips, unearned income, and net earnings from a trade or business" means the
11separate wages, salary, tips, unearned income, and net earnings from a trade or
12business of each spouse, and for married persons filing jointly "wages, salary, tips,
13unearned income, and net earnings from a trade or business" means the total wages,
14salary, tips, unearned income, and net earnings from a trade or business of both
15spouses.