SB40, s. 1970
1Section 1970. 71.07 (3w) (b) 1. b. of the statutes is amended to read:
SB40,903,62 71.07 (3w) (b) 1. b. The claimant's state payroll in the taxable year, minus the
3claimant's state payroll
number of full-time employees whose annual wages are
4greater than $30,000 and who the claimant employed in the state in the taxable year,
5minus the number of full-time employees whose annual wages were greater than
6$30,000 and who the claimant employed in the state
in the base year.
SB40, s. 1971 7Section 1971. 71.07 (3w) (b) 2. of the statutes is amended to read:
SB40,903,138 71.07 (3w) (b) 2. Subtract the number of Determine the claimant's average
9zone payroll by dividing total wages for
full-time employees that whose annual
10wages are greater than $30,000 and who
the claimant employed in the area that
11comprises
the enterprise zone in the base taxable year from by the number of
12full-time employees that whose annual wages are greater than $30,000 and who the
13claimant employed in the enterprise zone in the taxable year.
SB40, s. 1972 14Section 1972. 71.07 (3w) (b) 3. of the statutes is amended to read:
SB40,903,1615 71.07 (3w) (b) 3. Multiply Subtract $30,000 from the amount determined under
16subd. 2., but not an amount less than zero, by $30,000.
SB40, s. 1973 17Section 1973. 71.07 (3w) (b) 4. of the statutes is amended to read:
SB40,903,1918 71.07 (3w) (b) 4. Subtract Multiply the amount determined under subd. 3. from
19by the amount determined under subd. 1.
SB40, s. 1974 20Section 1974. 71.07 (3w) (bm) (intro.) and 4. of the statutes are consolidated,
21renumbered 71.07 (3w) (bm) and amended to read:
SB40,904,622 71.07 (3w) (bm) Filing supplemental claims. In addition to the credit under
23par. (b) and subject to the limitations provided in this subsection and s. 560.799, a
24claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an
25amount equal to all of the following: 4. The the amount the claimant paid in the

1taxable year to upgrade or improve the job-related skills of any of the claimant's
2full-time employees, to train any of the claimant's full-time employees on the use
3of job-related new technologies, or to train provide job-related training to any
4full-time employee whose employment with the claimant represents the employee's
5first full-time job. This subdivision does not apply to employees who do not work in
6 a an enterprise zone.
SB40, s. 1975 7Section 1975. 71.07 (3w) (bm) 3. of the statutes is repealed.
SB40, s. 1976 8Section 1976. 71.07 (3w) (d) of the statutes is amended to read:
SB40,904,129 71.07 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
10credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
11include with their returns a copy of their certification for tax benefits, and a copy of
12the verification of their expenses, from the department of commerce.
SB40, s. 1977 13Section 1977. 71.07 (5b) (c) 1. of the statutes is amended to read:
SB40,904,1614 71.07 (5b) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
15of the credits that may be claimed under this subsection and ss. 71.28 (5b) and 71.47
16(5b) for all taxable years combined is $35,000,000 $52,500,000.
SB40, s. 1978 17Section 1978. 71.07 (5b) (d) of the statutes is renumbered 71.07 (5b) (d) 1.
SB40, s. 1979 18Section 1979. 71.07 (5b) (d) 2. of the statutes is created to read:
SB40,904,2419 71.07 (5b) (d) 2. The Wisconsin adjusted basis of any investment for which a
20credit is claimed under par. (b) shall be reduced by the amount of the credit that is
21offset against Wisconsin income taxes. The Wisconsin basis of a partner's interest
22in a partnership, a member's interest in a limited liability company, or stock in a
23tax-option corporation shall be adjusted to reflect adjustments made under this
24subdivision.
SB40, s. 1980 25Section 1980. 71.07 (5d) (c) 1. of the statutes is amended to read:
SB40,905,3
171.07 (5d) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
2of the credits that may be claimed under this subsection for all taxable years
3combined is $30,000,000 $47,500,000.
SB40, s. 1981 4Section 1981. 71.07 (5d) (c) 2. of the statutes is amended to read:
SB40,905,75 71.07 (5d) (c) 2. The maximum amount of a claimant's investment that may be
6used as the basis for a credit under this subsection is $500,000 $2,000,000 for each
7investment made directly in a business certified under s. 560.205 (1).
SB40, s. 1982 8Section 1982. 71.07 (5d) (d) 4. of the statutes is created to read:
SB40,905,119 71.07 (5d) (d) 4. The Wisconsin adjusted basis of any investment for which a
10credit is claimed under par. (b) shall be reduced by the amount of the credit that is
11offset against Wisconsin income taxes.
SB40, s. 1983 12Section 1983. 71.07 (5e) (b) of the statutes is amended to read:
SB40,905,1913 71.07 (5e) (b) Filing claims. Subject to the limitations provided in this
14subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
15taxable year following the taxable year in which the claimant claims an exemption
16a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
17the taxes imposed under ss. 71.02 and 71.08, up to the amount of those taxes, in each
18taxable year for 2 years, the amount certified by the department of commerce that
19the claimant claimed as an exemption a deduction under s. 77.54 (48) 77.585 (9).
SB40, s. 1984 20Section 1984. 71.07 (5e) (c) 1. of the statutes is amended to read:
SB40,905,2221 71.07 (5e) (c) 1. No credit may be allowed under this subsection unless the
22claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).
SB40, s. 1985 23Section 1985. 71.07 (5e) (c) 3. of the statutes is amended to read:
SB40,906,224 71.07 (5e) (c) 3. The total amount of the credits and exemptions deductions that
25may be claimed by all claimants under this subsection and ss. 71.28 (5e), 71.47 (5e),

1and 77.54 (48) 77.585 (9) is $7,500,000, as determined by the department of
2commerce.
SB40, s. 1986 3Section 1986. 71.07 (5h) (a) 4. of the statutes is amended to read:
SB40,906,114 71.07 (5h) (a) 4. "Previously owned property" means real property that the
5claimant or a related person owned during the 2 years prior to doing business in this
6state as a film production company and for which the claimant may not deduct a loss
7from the sale of the property to, or an exchange of the property with, the related
8person under section 267 of the Internal Revenue Code, except that section 267 of the
9Internal Revenue Code is modified so that if the claimant owns any part of the
10property, rather than 50 percent ownership, the claimant is subject to section 267 of
11the Internal Revenue Code for purposes of this subsection
.
SB40, s. 1987 12Section 1987. 71.07 (5h) (c) 2. of the statutes is amended to read:
SB40,906,1713 71.07 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
14expended to construct, rehabilitate, remodel, or repair real property, if the claimant
15began the physical work of construction, rehabilitation, remodeling, or repair, or any
16demolition or destruction in preparation for the physical work, after December 31,
172007, or if and the completed project is placed in service after December 31, 2007.
SB40, s. 1988 18Section 1988. 71.07 (5h) (c) 3. of the statutes is amended to read:
SB40,906,2219 71.07 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
20expended to acquire real property, if the property is not previously owned property
21and if the claimant acquires the property after December 31, 2007, or if and the
22completed project is placed in service after December 31, 2007.
SB40, s. 1989 23Section 1989. 71.07 (5i) of the statutes is created to read:
SB40,906,2524 71.07 (5i) Electronic medical records credit. (a) Definitions. In this
25subsection, "claimant" means a person who files a claim under this subsection.
SB40,907,7
1(b) Filing claims. Subject to the limitations provided in this subsection, for
2taxable years beginning after December 31, 2008, a claimant may claim as a credit
3against the taxes imposed under s. 71.02 or 71.08, up to the amount of those taxes,
4an amount equal to 50 percent of the amount the claimant paid in the taxable year
5for information technology hardware or software that is used to maintain medical
6records in electronic form, if the claimant is a health care provider, as defined in s.
7146.81 (1).
SB40,907,108 (c) Limitations. 1. The maximum amount of the credits that may be claimed
9under this subsection and ss. 71.28 (5i) and 71.47 (5i) in a taxable year is
10$10,000,000, as allocated under s. 560.204.
SB40,907,1811 2. Partnerships, limited liability companies, and tax-option corporations may
12not claim the credit under this subsection, but the eligibility for, and the amount of,
13the credit are based on their payment of amounts under par. (b). A partnership,
14limited liability company, or tax-option corporation shall compute the amount of
15credit that each of its partners, members, or shareholders may claim and shall
16provide that information to each of them. Partners, members of limited liability
17companies, and shareholders of tax-option corporations may claim the credit in
18proportion to their ownership interests.
SB40,907,2019 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
20s. 71.28 (4), applies to the credit under this subsection.
SB40, s. 1990 21Section 1990. 71.07 (5j) of the statutes is created to read:
SB40,907,2322 71.07 (5j) Ethanol and biodiesel fuel pump credit. (a) Definitions. In this
23subsection:
SB40,907,2424 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB40,907,2525 2. "Claimant" means a person who files a claim under this subsection.
SB40,908,1
13. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
SB40,908,82 (b) Filing claims. Subject to the limitations provided in this subsection, for
3taxable years beginning after December 31, 2007, and before January 1, 2018, a
4claimant may claim as a credit against the taxes imposed under s. 71.02, up to the
5amount of the taxes, an amount that is equal to 25 percent of the amount that the
6claimant paid in the taxable year to install or retrofit pumps located in this state that
7dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20
8percent biodiesel fuel.
SB40,908,129 (c) Limitations. 1. The maximum amount of the credit that a claimant may
10claim under this subsection in a taxable year is an amount that is equal to $5,000 per
11installed or retrofitted pump that is used as the basis for the credit claimed under
12par. (b).
SB40,908,2013 2. Partnerships, limited liability companies, and tax-option corporations may
14not claim the credit under this subsection, but the eligibility for, and the amount of,
15the credit are based on their payment of amounts under par. (b). A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interests.
SB40,908,2221 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
22s. 71.28 (4), applies to the credit under this subsection.
SB40, s. 1991 23Section 1991. 71.08 (1) (intro.) of the statutes is amended to read:
SB40,909,824 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
25couple filing jointly, trust, or estate under s. 71.02, not considering the credits under

1ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3c), (3e), (3m),
2(3n), (3s), (3t), (3w), (5b), (5d), (5e), (5f), (5f), (5i), (6), (6e), and (9e), 71.28 (1dd), (1de),
3(1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47 (1dd),
4(1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and subchs.
5VIII and IX and payments to other states under s. 71.07 (7), is less than the tax under
6this section, there is imposed on that natural person, married couple filing jointly,
7trust or estate, instead of the tax under s. 71.02, an alternative minimum tax
8computed as follows:
SB40, s. 1992 9Section 1992. 71.10 (4) (ep) of the statutes is created to read:
SB40,909,1110 71.10 (4) (ep) Dairy manufacturing facility investment credit under s. 71.07
11(3p).
SB40, s. 1993 12Section 1993. 71.10 (4) (gc) of the statutes is created to read:
SB40,909,1313 71.10 (4) (gc) Ethanol and biodiesel fuel pump credit under s. 71.07 (5j).
SB40, s. 1994 14Section 1994. 71.10 (4) (gxx) of the statutes is created to read:
SB40,909,1515 71.10 (4) (gxx) Electronic medical records credit under s. 71.07 (5i).
SB40, s. 1995 16Section 1995. 71.10 (5) (g) of the statutes is amended to read:
SB40,909,2117 71.10 (5) (g) Tax return. The secretary of revenue shall provide a place for the
18designations under this subsection on the individual income tax return and, on forms
19printed by the department of revenue,
the secretary shall highlight that place on the
20return by a symbol chosen by the department of revenue that relates to endangered
21resources.
SB40, s. 1996 22Section 1996. 71.10 (5e) (g) of the statutes is amended to read:
SB40,910,223 71.10 (5e) (g) Tax return. The secretary of revenue shall provide a place for the
24designations under this subsection on the individual income tax return, and, on
25forms printed by the department of revenue,
the secretary shall highlight that place

1on the return by a symbol chosen by the department that relates to a football
2stadium, as defined in s. 229.821 (6).
SB40, s. 1997 3Section 1997. 71.21 (4) of the statutes is amended to read:
SB40,910,74 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
5(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3p), (3s), (3t), (3w), (5b), (5e), (5f), (5g), and
6(5h), (5i), and (5j) and passed through to partners shall be added to the partnership's
7income.
SB40, s. 1998 8Section 1998. 71.22 (4) (L) of the statutes is repealed.
SB40, s. 1999 9Section 1999. 71.22 (4) (m) of the statutes is repealed.
SB40, s. 2000 10Section 2000. 71.22 (4) (n) of the statutes is amended to read:
SB40,912,1811 71.22 (4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
12(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
13December 31, 1998, and before January 1, 2000, means the federal Internal
14Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
15110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
16103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
17and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding
18sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L.
19107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L.
20107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
21108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
22108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422,
23847,
909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101,
24105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
25P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and

1as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514,
2P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
3821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
4101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
5excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
9104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
10105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
11162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
12107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
13107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
14108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and
15P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
16910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as
17it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,
18and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal
19Revenue Code applies for Wisconsin purposes at the same time as for federal
20purposes. Amendments to the federal Internal Revenue Code enacted after
21December 31, 1998, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 1998, and before January 1, 2000, except that
23changes to the Internal Revenue Code made by P.L. 106-36, P.L. 106-170, P.L.
24106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
25excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections

1101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121,
2excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308,
3316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
4211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
5109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
7811 and 844 of P.L. 109-280,
and changes that indirectly affect the provisions
8applicable to this subchapter made by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
9106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding
10section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
11(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding
12section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
13and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242,
14244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135,
15excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
16(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
17of P.L. 109-280,
apply for Wisconsin purposes at the same time as for federal
18purposes.
SB40, s. 2001 19Section 2001. 71.22 (4) (o) of the statutes is amended to read:
SB40,915,1420 71.22 (4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
21(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
22December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
23Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
24102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
25and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as

1amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
2106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
3P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of
4P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
5excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
6109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
7316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
8211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, 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,
and as
13indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
14100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
15(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
16101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
17excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
18103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
19103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
20excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
21104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
22105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
23162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
24107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
25101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.

1107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
2108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
3excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
4108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
5of P.L. 108-357, 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. 109-135,
7excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
8(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
9of P.L. 109-280
. The Internal Revenue Code applies for Wisconsin purposes at the
10same time as for federal purposes. Amendments to the federal Internal Revenue
11Code enacted after December 31, 1999, do not apply to this paragraph with respect
12to taxable years beginning after December 31, 1999, and before January 1, 2003,
13except that changes to the Internal Revenue Code made by P.L. 106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
15excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, 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.
17107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
18202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
19P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
20and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
21and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
221309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
23109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
24(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
25811 and 844 of P.L. 109-280,
and changes that indirectly affect the provisions

1applicable to this subchapter made by P.L. 106-230, P.L. 106-554, excluding sections
2162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
3107-16, P.L. 107-22, P.L. 107-116, 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. 107-210, P.L. 107-276, P.L.
5107-358, 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. 108-218, P.L. 108-311,
7excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
8108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
9of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
101323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
11excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
12(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
13of P.L. 109-280,
apply for Wisconsin purposes at the same time as for federal
14purposes.
SB40, s. 2002 15Section 2002. 71.22 (4) (p) of the statutes is amended to read:
SB40,918,416 71.22 (4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
17(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
18December 31, 2002, and before January 1, 2004, means the federal Internal Revenue
19Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
21sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
22sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and
23section sections 101 and 301 (a) of P.L. 107-147, and as amended by P.L. 108-27,
24excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
25109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

1108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
2403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
3337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375, P.L. 109-7, P.L.
4109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
51329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
6(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
7109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
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 section
20sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276,
21P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
22108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
23of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
24307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
25201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, and P.L. 108-375,

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. 109-135, excluding sections
3101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
4of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
.
5The Internal Revenue Code applies for Wisconsin purposes at the same time as for
6federal purposes. Amendments to the federal Internal Revenue Code enacted after
7December 31, 2002, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 2002, and before January 1, 2004, except that changes
9to the Internal Revenue Code made by P.L. 108-27, excluding sections 106, 201, and
10202 of P.L. 108-27, P.L. 108-121, excluding section 109 of 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, 307, 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, and P.L. 108-375, 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.
16109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
17(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
18811 and 844 of P.L. 109-280,
and changes that indirectly affect the provisions
19applicable to this subchapter made by 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. 108-173,
21excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
22excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
23excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
24108-357, and P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
251309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.

1109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
2(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
3811 and 844 of P.L. 109-280,
apply for Wisconsin purposes at the same time as for
4federal purposes.
SB40, s. 2003 5Section 2003. 71.22 (4) (q) of the statutes is amended to read:
SB40,920,176 71.22 (4) (q) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2003, and before January 1, 2005, means the federal Internal Revenue
9Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
10102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
11sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
12sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, section
13sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27,
14section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and as amended by P.L.
15108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
16403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
17337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L.
18109-7, 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. 109-73, excluding section 301
20of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
21section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
22and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
and as indirectly
23affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
24P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
25823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.

1101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
2103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
3sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
4103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
51123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
6104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
7106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
8P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
9107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section sections 101 and
10301 (a)
of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
11108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
12section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173,
13P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401,
14and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
15336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, P.L.
16109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
171326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
18of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
19section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
20and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal
21Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 2003, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 2003, and before January 1, 2005, except that changes
25to the Internal Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311,

1excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
2excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
3108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
41305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
5109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
6sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
7(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
8and 844 of P.L. 109-280,
and changes that indirectly affect the provisions applicable
9to this subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
10sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
11sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
12108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
131309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
14109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
15105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
16P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
17109-280,
apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2004 18Section 2004. 71.22 (4) (r) of the statutes is amended to read:
SB40,923,219 71.22 (4) (r) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
21December 31, 2004, and before January 1, 2006, means the federal Internal Revenue
22Code as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
23102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
24sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
254, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section

1431 of P.L. 107-16, section sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
2and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and
3403 (a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
4and 910 of P.L. 108-357, and as amended by P.L. 109-7, P.L. 109-58, excluding
5sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
6of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
7excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
8(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
9101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
10excluding sections 811 and 844 of P.L. 109-280,
and as indirectly affected in the
11provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,
12excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
13of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
14101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and
15110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
1613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
17103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
18(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
19105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
20106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
21P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
22107-116, P.L. 107-134, P.L. 107-147, excluding section sections 101 and 301 (a) of
23P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
24excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
25excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

1excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
2excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
3108-357, P.L. 108-375, and P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
41305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
5109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
6sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
7(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
8209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
9sections 811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for
10Wisconsin purposes at the same time as for federal purposes. Amendments to the
11federal Internal Revenue Code enacted after December 31, 2004, do not apply to this
12paragraph with respect to taxable years beginning after December 31, 2004, and
13before January 1, 2006, except that changes to the Internal Revenue Code made by
14P.L. 109-7, 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
20changes that indirectly affect the provisions applicable to this subchapter made by
21P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
221326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
23of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
24section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
25P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, 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. 2005 3Section 2005. 71.22 (4) (s) of the statutes is created to read:
SB40,925,44 71.22 (4) (s) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2005, and before January 1, 2007, means the federal Internal Revenue
7Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
104, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
11431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
12202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
13(a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
14of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
151328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301
16of P.L. 109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
17(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as amended by P.L. 109-222,
18excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and
19P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as indirectly
20affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
21P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
22823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
23101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
24103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
25sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.

1103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
21123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
3104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, 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. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
6107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
7of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
8excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
9excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
10excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
11excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
12108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
131305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
14109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
15section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
16relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
17109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
18109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
19109-280. The Internal Revenue Code applies for Wisconsin purposes at the same
20time as for federal purposes. Amendments to the federal Internal Revenue Code
21enacted after December 31, 2005, do not apply to this paragraph with respect to
22taxable years beginning after December 31, 2005, and before January 1, 2007,
23except that changes to the Internal Revenue Code made by P.L. 109-222, excluding
24sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.
25109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly

1affect the provisions applicable to this subchapter made by P.L. 109-222, excluding
2sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L.
3109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
4purposes at the same time as for federal purposes.
SB40, s. 2006 5Section 2006. 71.22 (4) (t) of the statutes is created to read:
SB40,926,236 71.22 (4) (t) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2006, means the federal Internal Revenue Code as amended to
9December 31, 2006, excluding sections 103, 104, and 110 of P.L. 102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
111202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
12106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
13107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.
14108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
15108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
16108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
171329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.
18109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
19(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
20109-222, sections 811 and 844 of P.L. 109-280, and P.L. 109-432, and as indirectly
21affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,
22P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
23823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
24101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
25103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

1sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
2103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
31123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
4104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
5106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
6P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
7107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)
8of P.L. 107-147, 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. The Internal Revenue Code applies for Wisconsin purposes at the same
21time as for federal purposes. Amendments to the federal Internal Revenue Code
22enacted after December 31, 2006, do not apply to this paragraph with respect to
23taxable years beginning after December 31, 2006.
SB40, s. 2007 24Section 2007. 71.22 (4m) (j) of the statutes is repealed.
SB40, s. 2008 25Section 2008. 71.22 (4m) (k) of the statutes is repealed.
SB40, s. 2009
1Section 2009. 71.22 (4m) (L) of the statutes is amended to read:
SB40,929,72 71.22 (4m) (L) For taxable years that begin after December 31, 1998, and
3before January 1, 2000, "Internal Revenue Code", for corporations that are subject
4to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
5Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
9excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
10of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 , 301 (a), and 406
11of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of
12P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
13of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
14337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding
15sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
16(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
17109-280,
and as indirectly affected in the provisions applicable to this subchapter
18by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
19P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
20102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
21(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
22103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
231311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
24105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
25106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,

1excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
2101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121,
3excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308,
4316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
5211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
6109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
7(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
8811 and 844 of P.L. 109-280
. The Internal Revenue Code applies for Wisconsin
9purposes at the same time as for federal purposes. Amendments to the Internal
10Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
11respect to taxable years beginning after December 31, 1998, and before
12January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
13106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
14P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
15107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
16107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
17excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
18108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
19of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
20relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
21P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280
and changes that
22indirectly affect the provisions applicable to this subchapter made by P.L. 106-36,
23P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
24106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
25107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.

1107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
2excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
3108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
4of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
5relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
6P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
7purposes at the same time as for federal purposes.
SB40, s. 2010 8Section 2010. 71.22 (4m) (m) of the statutes is amended to read:
SB40,932,29 71.22 (4m) (m) For taxable years that begin after December 31, 1999, and
10before January 1, 2003, "Internal Revenue Code", for corporations that are subject
11to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
12Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
13104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
14(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
16165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
17P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
18(a),
and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358,
19P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
20excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections
21306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding
22sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, 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 as indirectly affected in the provisions applicable to this subchapter by P.L.
399-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
4101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
5102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
7103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
81311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
9105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
10106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
11P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
12107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
13107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
14106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
15P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
16of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
17337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
18sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
19of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
20section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
21109-280, excluding sections 811 and 844 of P.L. 109-280
. The Internal Revenue Code
22applies for Wisconsin purposes at the same time as for federal purposes.
23Amendments to the Internal Revenue Code enacted after December 31, 1999, do not
24apply to this paragraph with respect to taxable years beginning after
25December 31, 1999, and before January 1, 2003, except that changes to the Internal

1Revenue Code made by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165
2of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
3107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a),
4and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L.
5108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
6section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
7308, 316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
8201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, 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,
and
13changes that indirectly affect the provisions applicable to this subchapter made by
14P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
15107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
16P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
17P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
18sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
19108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
20403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244,
21336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
22sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
23of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
24section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.

1109-280, excluding sections 811 and 844 of P.L. 109-280,
apply for Wisconsin
2purposes at the same time as for federal purposes.
SB40, s. 2011 3Section 2011. 71.22 (4m) (n) of the statutes is amended to read:
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