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:
SB40,934,154
71.22
(4m) (n) For taxable years that begin after December 31, 2002, and
5before January 1, 2004, "Internal Revenue Code," for corporations that are subject
6to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
7Internal Revenue Code as amended to December 31, 2002, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
11431 of P.L.
107-16, and
section sections 101
and 301 (a) of P.L.
107-147, and as
12amended by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
13108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201
14of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
15307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
16201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
17P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
181326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
19101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
20of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 21and as indirectly affected in the provisions applicable to this subchapter by P.L.
2299-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
23101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
3105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
4106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
5P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
6107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
7P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
8sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
9108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
10108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
11108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 12909, and 910 of P.L.
108-357,
and P.L.
108-375, P.L. 109-7, P.L. 109-58, excluding
13sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
14of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
15section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
16109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
17applies for Wisconsin purposes at the same time as for federal purposes.
18Amendments to the Internal Revenue Code enacted after December 31, 2002, do not
19apply to this paragraph with respect to taxable years beginning after
20December 31, 2002, and before January 1, 2004, except that changes to the Internal
21Revenue Code made by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
22108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding
23section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
24sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
25sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and
1P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
21323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
3excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
4(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
5of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
6subchapter made by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27,
7P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section
81201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
9306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
10101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
11108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
121324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
13sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
14(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
15109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2012
16Section
2012. 71.22 (4m) (o) of the statutes is amended to read:
SB40,937,217
71.22
(4m) (o) For taxable years that begin after December 31, 2003, and
18before January 1, 2005, "Internal Revenue Code," for corporations that are subject
19to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
20Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
21104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
24431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
25and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
1and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
2307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
3201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
4and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
51323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
6excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
7(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
8109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
9109-280, and as indirectly affected in the provisions applicable to this subchapter
10by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
11P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
12102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
13(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
14103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
151311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
16105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
17106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
18P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
19107-134, P.L.
107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147,
20P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
21sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
22108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
23108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
24108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 25909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476, P.L. 109-7, P.L.
1109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
3109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
41400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
5109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal Revenue Code
6applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the Internal Revenue Code enacted after December 31, 2003, do not
8apply to this paragraph with respect to taxable years beginning after
9December 31, 2003, and before January 1, 2005, except that changes to the Internal
10Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
11306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
12101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
13108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
141309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
15109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
16105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
17P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
18109-280, and changes that indirectly affect the provisions applicable to this
19subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
20306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
21101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
22108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
231309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
24109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
25105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
1P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
2109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2013
3Section
2013. 71.22 (4m) (p) of the statutes is amended to read:
SB40,939,114
71.22
(4m) (p) For taxable years that begin after December 31, 2004,
and
5before January 1, 2006, "Internal Revenue Code," for corporations that are subject
6to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
7Internal Revenue Code as amended to December 31, 2004, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
11P.L.
106-573, section 431 of P.L.
107-16,
section
sections 101
and 301 (a) of P.L.
12107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
13sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
14242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
15109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
161326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
17of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
18section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
19P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
20109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
21indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
22100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
23101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
24102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
1104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
2(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
3105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
4106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
5excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
6107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
7P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
8and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
9108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308,
316, 10401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 11244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
12P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
131326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
14of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
15section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
16P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
17109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280. The
18Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the Internal Revenue Code enacted after December 31,
202004, do not apply to this paragraph with respect to taxable years beginning after
21December 31, 2004
, and before January 1, 2006, except that changes to the Internal
22Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
231310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
24excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
25(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
1109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
2513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
3of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
4subchapter made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
51310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
6excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
7(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
8109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
9513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
10of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
11purposes.
SB40, s. 2014
12Section
2014. 71.22 (4m) (q) of the statutes is created to read:
SB40,941,1113
71.22
(4m) (q) For taxable years that begin after December 31, 2005, and
14before January 1, 2007, "Internal Revenue Code," for corporations that are subject
15to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
16Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
17104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
18(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
20P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
21sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
22308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
23422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
241323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
25P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
1to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
2amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
3109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
4109-280, and as indirectly affected in the provisions applicable to this subchapter
5by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
6P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
7102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
8(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
9103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
101311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
11105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
12106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
13P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
14107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
15107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
16106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
17of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
18308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
19211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
20108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
211324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
22section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding
25sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
1109-280, excluding sections 811 and 844 of P.L.
109-280. The Internal Revenue Code
2applies for Wisconsin purposes at the same time as for federal purposes.
3Amendments to the Internal Revenue Code enacted after December 31, 2005, do not
4apply to this paragraph with respect to taxable years beginning after
5December 31, 2005, and before January 1, 2007, except that changes to the Internal
6Revenue Code made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
7513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844
8of P.L.
109-280, and changes that indirectly affect the provisions applicable to this
9subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
10of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of
11P.L.
109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2015
12Section
2015. 71.22 (4m) (r) of the statutes is created to read:
SB40,943,313
71.22
(4m) (r) For taxable years that begin after December 31, 2006, "Internal
14Revenue Code," for corporations that are subject to a tax on unrelated business
15income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
16to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
181202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
19106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
20107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
21108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
22108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
23108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
241329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
25109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
1(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
2109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as indirectly
3affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
4P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
5P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
6102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
8104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
10105-206, P.L.
105-277, 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.
107-15, P.L.
107-16, excluding
12section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
13excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
14107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
15108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
16108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
17(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
18422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
19109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
201329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
21109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
22sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
23(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
24209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,and P.L.
109-280, excluding
25sections 811 and 844 of P.L.
109-280. The Internal Revenue Code applies for
1Wisconsin purposes at the same time as for federal purposes. Amendments to the
2Internal Revenue Code enacted after December 31, 2006, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 2006.
SB40, s. 2016
4Section
2016. 71.22 (5m) of the statutes is renumbered 71.22 (5m) (a).
SB40, s. 2017
5Section
2017. 71.22 (5m) (b) of the statutes is created to read:
SB40,943,126
71.22
(5m) (b) Notwithstanding subs. (4) and (4m), section 101 of P.L.
109-222,
7related to extending the increased expense deduction under section
179 of the
8Internal Revenue Code, applies to property used in farming that is acquired and
9placed in service in taxable years beginning on or after January 1, 2008, and used
10by a person who is actively engaged in farming. For purposes of this paragraph,
11"actively engaged in farming" has the meaning given in
7 CFR 1400.201, and
12"farming" has the meaning given in section
464 (e) (1) of the Internal Revenue Code.
SB40, s. 2018
13Section
2018. 71.24 (7) of the statutes is amended to read:
SB40,944,414
71.24
(7) Extensions. In the case of a corporation required to file a return,
15when sufficient reason is shown, the department of revenue
may on written request 16shall allow an
automatic extension of
30 days 7 months or until the original due date
17of the corporation's
corresponding federal return, whichever is later
, if the
18corporation has not received an extension on its federal return. Any extension of time
19granted by law or by the internal revenue service for the filing of corresponding
20federal returns shall extend the time for filing under this subchapter to 30 days after
21the federal due date if
a copy of any extension requested of the internal revenue
22service is filed with the corporation reports the extension in the manner specified by
23the department on the return.
Termination of an automatic extension by the internal
24revenue service, or its refusal to grant such automatic extension, shall similarly
25require that any returns due under this subchapter are due on or before 30 days after
1the date for termination fixed by the internal revenue service. Except for payments
2of estimated taxes, income or franchise taxes payable upon the filing of the tax return
3shall not become delinquent during such extension period, but shall be subject to
4interest at the rate of 12% per year during such period.
SB40, s. 2019
5Section
2019. 71.26 (1) (am) of the statutes is created to read:
SB40,944,76
71.26
(1) (am)
Veterans service organizations. Income of a veterans service
7organization that is chartered under federal law.
SB40, s. 2020
8Section
2020. 71.26 (1) (b) of the statutes is amended to read:
SB40,944,129
71.26
(1) (b)
Political units. Income received by the United States, the state
10and all counties, cities, villages, towns, school districts, technical college districts,
11joint local water authorities created under s. 66.0823,
family long-term care districts
12under s. 46.2895 or other political units of this state.
SB40, s. 2021
13Section
2021. 71.26 (1) (be) of the statutes is amended to read:
SB40,944,1714
71.26
(1) (be)
Certain authorities. Income of the University of Wisconsin
15Hospitals and Clinics Authority, of the Health Insurance Risk-Sharing Plan
16Authority,
of the Healthy Wisconsin Authority, and of the Fox River Navigational
17System Authority, and of the Wisconsin Aerospace Authority.
SB40, s. 2022
18Section
2022. 71.26 (2) (a) of the statutes is amended to read:
SB40,945,1119
71.26
(2) (a)
Corporations in general. The "net income" of a corporation means
20the gross income as computed under the Internal Revenue Code as modified under
21sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
22computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c)
237., the amount of the credit under s. 71.28 (3) that the taxpayer added to income
24under this paragraph at the time that the taxpayer first claimed the credit plus the
25amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
1(1ds), (1dx), (3g), (3n),
(3p), (3t), (3w),
(5b), (5e), (5f), (5g),
and (5h)
, (5i), and (5j) and
2not passed through by a partnership, limited liability company, or tax-option
3corporation that has added that amount to the partnership's, limited liability
4company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) plus
5the amount of losses from the sale or other disposition of assets the gain from which
6would be wholly exempt income, as defined in sub. (3) (L), if the assets were sold or
7otherwise disposed of at a gain and minus deductions, as computed under the
8Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an
9amount equal to the difference between the federal basis and Wisconsin basis of any
10asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction
11during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).
SB40, s. 2023
12Section
2023. 71.26 (2) (b) 12. of the statutes is repealed.
SB40, s. 2024
13Section
2024. 71.26 (2) (b) 13. of the statutes is repealed.
SB40, s. 2025
14Section
2025. 71.26 (2) (b) 14. of the statutes is amended to read:
SB40,950,1315
71.26
(2) (b) 14. For taxable years that begin after December 31, 1998, and
16before January 1, 2000, for a corporation, conduit or common law trust which
17qualifies as a regulated investment company, real estate mortgage investment
18conduit, real estate investment trust or financial asset securitization investment
19trust under the Internal Revenue Code as amended to December 31, 1998, excluding
20sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
221605 (d) of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230,
23P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
24section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
25(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
1section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
2and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242,
3244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
4excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
5(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
6of P.L. 109-280, and as indirectly affected in the provisions applicable to this
7subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
8P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
9and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
11103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
12(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
13105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
14106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
15P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
16excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276,
17P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections
18306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding
19sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L.
20109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S
21(a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
22sections 811 and 844 of P.L. 109-280, "net income" means the federal regulated
23investment company taxable income, federal real estate mortgage investment
24conduit taxable income, federal real estate investment trust or financial asset
25securitization investment trust taxable income of the corporation, conduit or trust
1as determined under the Internal Revenue Code as amended to December 31, 1998,
2excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171
3(d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311,
4and 1605 (d) of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
5106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
7101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121,
8excluding section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
9316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
10211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
11109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
12(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
13811 and 844 of P.L. 109-280, and as indirectly affected in the provisions applicable
14to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
16103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
18103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
24107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
25excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
1108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
2of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
3relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
4P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except that property
5that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for
6taxable years 1983 to 1986 under the Internal Revenue Code as amended to
7December 31, 1980, shall continue to be depreciated under the Internal Revenue
8Code as amended to December 31, 1980, and except that the appropriate amount
9shall be added or subtracted to reflect differences between the depreciation or
10adjusted basis for federal income tax purposes and the depreciation or adjusted basis
11under this chapter of any property disposed of during the taxable year. The Internal
12Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
13110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
15and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
16sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
17107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
18107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of P.L.
19108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
20108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422,
21847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101,
22105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
23P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
24as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
25P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
1P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
2102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
4104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
5(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
6105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
8section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
9(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
10section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
11and 403 (a) of P.L.
108-311,
and 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. 109-7, P.L. 109-135,
13excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
14(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
15of P.L. 109-280, applies for Wisconsin purposes at the same time as for federal
16purposes. Amendments to the Internal Revenue Code enacted after December 31,
171998, do not apply to this subdivision with respect to taxable years that begin after
18December 31, 1998, and before January 1, 2000, except that changes to the Internal
19Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
20excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
21of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406
22of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of
23P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
24of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
25337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, 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, and P.L. 109-280, excluding sections 811 and 844 of P.L.
3109-280, and changes that indirectly affect the provisions applicable to this
4subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
5excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
6of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406
7of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding section 109 of
8P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
9of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
10337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding
11sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
12(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
13109-280, apply for Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2026
14Section
2026. 71.26 (2) (b) 15. of the statutes is amended to read:
SB40,956,1315
71.26
(2) (b) 15. For taxable years that begin after December 31, 1999, and
16before January 1, 2003, for a corporation, conduit or common law trust which
17qualifies as a regulated investment company, real estate mortgage investment
18conduit, real estate investment trust or financial asset securitization investment
19trust under the Internal Revenue Code as amended to December 31, 1999, excluding
20sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
221605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
23sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
24of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
25sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
1107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
2108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
3108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and 4P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and
5910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
61310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
7109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
8(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
9811 and 844 of P.L. 109-280, and as indirectly affected in the provisions applicable
10to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
11101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
12103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
13sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
14103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
17106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
18P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
19107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), 20and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
21108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
22section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
23308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101,
24201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
25109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
11329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
2(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
3109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, "net
4income" means the federal regulated investment company taxable income, federal
5real estate mortgage investment conduit taxable income, federal real estate
6investment trust or financial asset securitization investment trust taxable income
7of the corporation, conduit or trust as determined under the Internal Revenue Code
8as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 10and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
11amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
12106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
13P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of
14P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
15excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
16109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
17316, 401, and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
18211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L.
19109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
201329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
21(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
22109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
23indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
24100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
25101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
1102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
3104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
4(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
5105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
6106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
7excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
8107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
9107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
10202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
11P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
12and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
13and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
141309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
15109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
16(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
17811 and 844 of P.L. 109-280, except that property that, under s. 71.02 (1) (c) 8. to 11.,
181985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
19Internal Revenue Code as amended to December 31, 1980, shall continue to be
20depreciated under the Internal Revenue Code as amended to December 31, 1980,
21and except that the appropriate amount shall be added or subtracted to reflect
22differences between the depreciation or adjusted basis for federal income tax
23purposes and the depreciation or adjusted basis under this chapter of any property
24disposed of during the taxable year. The Internal Revenue Code as amended to
25December 31, 1999, excluding sections 103, 104, and 110 of P.L.
102-227, sections
113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
2(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
3106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
4P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
5107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
6107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
7106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121,
8P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
9of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
10337,
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 as indirectly affected
15in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
16100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
17102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
18102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
20104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
22105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
23excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
24section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
25excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
1P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
2108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
3108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and 4P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and
5910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
61310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
7109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
8(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
9811 and 844 of P.L. 109-280, applies for Wisconsin purposes at the same time as for
10federal purposes. Amendments to the Internal Revenue Code enacted after
11December 31, 1999, do not apply to this subdivision with respect to taxable years that
12begin after December 31, 1999, and before January 1, 2003, except that changes to
13the Internal Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections
14162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
15107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
16101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
17107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
18108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, 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. 109-58, excluding sections 1305, 1308, 1309, 1310,
221323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, 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, and P.L. 109-280, excluding sections 811 and 844
25of P.L. 109-280, and changes that indirectly affect the provisions applicable to this
1subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
2P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
3107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding 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, apply for
13Wisconsin purposes at the same time as for federal purposes.
SB40, s. 2027
14Section
2027. 71.26 (2) (b) 16. of the statutes is amended to read:
SB40,962,815
71.26
(2) (b) 16. For taxable years that begin after December 31, 2002, and
16before January 1, 2004, for a corporation, conduit, or common law trust which
17qualifies as a regulated investment company, real estate mortgage investment
18conduit, real estate investment trust, or financial asset securitization investment
19trust under the Internal Revenue Code as amended to December 31, 2002, excluding
20sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
221605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
23106-573, section 431 of P.L.
107-16, and
section
sections 101
and 301 (a) of P.L.
24107-147, and as amended by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
25108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding
1section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
2sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
3sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and 4P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
51323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
6excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
7(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
8of P.L. 109-280, and as indirectly affected in the provisions applicable to this
9subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
10P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
11and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
13103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
14(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
15105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
17P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
18107-116, P.L.
107-134, P.L.
107-147, excluding
section
sections 101
and 301 (a) of
19P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
20excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
21109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
22108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
23403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
24337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L.
25109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
11329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
2(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
3109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, "net
4income" means the federal regulated investment company taxable income, federal
5real estate mortgage investment conduit taxable income, federal real estate
6investment trust or financial asset securitization investment trust taxable income
7of the corporation, conduit, or trust as determined under the Internal Revenue Code
8as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
10sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
11sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
12section sections 101
and 301 (a) of P.L.
107-147, and as amended by P.L.
108-27,
13excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
14109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, 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,
and P.L.
108-375,
P.L. 109-7, P.L.
18109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
20(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
21109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
22indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
23100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
24101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
25102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
113174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
2104-7, 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, except that property that, under s. 71.02 (1) (c)
188. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986
19under the Internal Revenue Code as amended to December 31, 1980, shall continue
20to be depreciated under the Internal Revenue Code as amended to
21December 31, 1980, and except that the appropriate amount shall be added or
22subtracted to reflect differences between the depreciation or adjusted basis for
23federal income tax purposes and the depreciation or adjusted basis under this
24chapter of any property disposed of during the taxable year. The Internal Revenue
25Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
3sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
4section sections 101
and 301 (a) of P.L.
107-147, and as amended by 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.
108-173, excluding section 1201 of P.L.
108-173, P.L.
7108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
8403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
9337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L.
10109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
12(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
13109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
14indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
15100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
16101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
17102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
19104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
20(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
21105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
22106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
23excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
24107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
25P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
1and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
2108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
3108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
4108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
5of P.L.
108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305,
61308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
7P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),
8402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
9sections 811 and 844 of P.L. 109-280, applies for Wisconsin purposes at the same time
10as for federal purposes. Amendments to the Internal Revenue Code enacted after
11December 31, 2002, do not apply to this subdivision with respect to taxable years that
12begin after December 31, 2002, and before January 1, 2004, except that changes to
13the Internal Revenue Code made by P.L.
108-27, excluding sections 106, 201, and
14202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
15excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
16excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
17excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
18108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
191309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
20109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
21(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
22811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
23applicable to this subchapter made by P.L.
108-27, excluding sections 106, 201, and
24202 of P.L.
108-27, P.L.
108-121, excluding section 109 of 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, 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,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
41309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, 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, apply for Wisconsin purposes at the same time as for
8federal purposes.
SB40, s. 2028
9Section
2028. 71.26 (2) (b) 17. of the statutes is amended to read:
SB40,968,310
71.26
(2) (b) 17. For taxable years that begin after December 31, 2003, and
11before January 1, 2005, for a corporation, conduit, or common law trust which
12qualifies as a regulated investment company, real estate mortgage investment
13conduit, real estate investment trust, or financial asset securitization investment
14trust under the Internal Revenue Code as amended to December 31, 2003, excluding
15sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1613174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
171605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
18106-573, section 431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147,
19sections 106, 201, and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section
201201 of P.L.
108-173, and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311,
21excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
22excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
23108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections
241305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
25109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
1sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
2(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
3and 844 of P.L. 109-280, and as indirectly affected in the provisions applicable to this
4subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
5P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
6and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
8103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
9(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
10105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
11106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
12P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
13107-116, P.L.
107-134, P.L.
107-147, excluding
section
sections 101
and 301 (a) of
14P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
15excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
16109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
17108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
18403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
19337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and 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. 109-73, excluding section 301
22of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
23section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
24and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, "net income"
25means the federal regulated investment company taxable income, federal real estate
1mortgage investment conduit taxable income, federal real estate investment trust
2or financial asset securitization investment trust taxable income of the corporation,
3conduit, or trust as determined under the Internal Revenue Code as amended to
4December 31, 2003, excluding sections 103, 104, and 110 of P.L.
102-227, sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
61202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
7165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
section sections 101
and
8301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 109 of P.L.
9108-121, and section 1201 of P.L.
108-173, and as amended by P.L.
108-203, P.L.
10108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
11108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 12909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L.
13109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
141329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
15109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
161400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
17109-280, excluding sections 811 and 844 of P.L. 109-280, and as indirectly affected
18in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
19100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
20102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
24104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
25105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
1excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
2section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
3excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
4107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
5202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
6excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
7excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
8excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
9108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections
101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
11109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
12sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
13(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
14and 844 of P.L. 109-280, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985
15stats., is required to be depreciated for taxable years 1983 to 1986 under the Internal
16Revenue Code as amended to December 31, 1980, shall continue to be depreciated
17under the Internal Revenue Code as amended to December 31, 1980, and except that
18the appropriate amount shall be added or subtracted to reflect differences between
19the depreciation or adjusted basis for federal income tax purposes and the
20depreciation or adjusted basis under this chapter of any property disposed of during
21the taxable year. The Internal Revenue Code as amended to December 31, 2003,
22excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171
23(d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
241605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
25106-573, section 431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147,
1sections 106, 201, and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section
21201 of P.L.
108-173, and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311,
3excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
4excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
5108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections
61305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
7109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
8sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
9(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
10and 844 of P.L. 109-280, and as indirectly affected in the provisions applicable to this
11subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
12P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
13and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
15103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
16(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
17105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
18106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
19P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
20107-116, P.L.
107-134, P.L.
107-147, excluding
section
sections 101
and 301 (a) of
21P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
22excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
23109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
24108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
25403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336,
1337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
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. 109-73, excluding section 301
4of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
5section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
6and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, applies for
7Wisconsin purposes at the same time as for federal purposes. Amendments to the
8Internal Revenue Code enacted after December 31, 2003, do not apply to this
9subdivision with respect to taxable years that begin after December 31, 2003, and
10before January 1, 2005, except that changes to the Internal Revenue Code made by
11P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
12and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
13336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
14109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
151326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
16of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
17section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
18and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
19indirectly affect the provisions applicable to this subchapter made by P.L.
108-203,
20P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
21of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
22422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7,
23P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
241329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
25109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
11400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
2109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
3purposes at the same time as for federal purposes.
SB40, s. 2029
4Section
2029. 71.26 (2) (b) 18. of the statutes is amended to read:
SB40,973,205
71.26
(2) (b) 18. For taxable years that begin after December 31, 2004,
and
6before January 1, 2006, for a corporation, conduit, or common law trust which
7qualifies as a regulated investment company, real estate mortgage investment
8conduit, real estate investment trust, or financial asset securitization investment
9trust under the Internal Revenue Code as amended to December 31, 2004, excluding
10sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
121605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
13of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
section sections 101
and 301
14(a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
15108-173, sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101,
16201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended
17by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,
181325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section
19301 of P.L. 109-73, 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, P.L. 109-151,
21P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
22109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
23indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
24100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
25101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
1102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
3104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
4(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
5105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
6106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
7excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
8107-147, excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
9P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
10and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
11108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308,
316, 12401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 13244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
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, "net
20income" means the federal regulated investment company taxable income, federal
21real estate mortgage investment conduit taxable income, federal real estate
22investment trust or financial asset securitization investment trust taxable income
23of the corporation, conduit, or trust as determined under the Internal Revenue Code
24as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
25102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
1sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
24, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
3431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
4and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308,
316, 401, and
5403 (a) of P.L.
108-311, and sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
6and 910 of P.L.
108-357,
and as amended by P.L. 109-7, P.L. 109-58, excluding
7sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
8of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
9excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
11101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
12excluding sections 811 and 844 of P.L. 109-280, and as indirectly affected in the
13provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
14P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
15excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
18excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
19104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
20105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
21162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
22107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section 23sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
24P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
25108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
1108-218, P.L.
108-311, excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
2108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 3909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
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. 109-73, excluding section 301 of P.L.
6109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
71400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
8109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
9109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except
10that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be
11depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as
12amended to December 31, 1980, shall continue to be depreciated under the Internal
13Revenue Code as amended to December 31, 1980, and except that the appropriate
14amount shall be added or subtracted to reflect differences between the depreciation
15or adjusted basis for federal income tax purposes and the depreciation or adjusted
16basis under this chapter of any property disposed of during the taxable year. The
17Internal Revenue Code as amended to December 31, 2004, 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,
section
sections 101
and 301 (a) of P.L.
22107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
23sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
24242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by 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. 109-73, excluding section 301
2of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
3section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
4P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
5109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
6indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
7100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
8101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
9102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
11104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
12(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
13105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, 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
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181,
17P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201,
18and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
19108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308,
316, 20401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 21244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
22P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
231326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
24of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
25section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
1P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
2109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, applies
3for Wisconsin purposes at the same time as for federal purposes. Amendments to the
4Internal Revenue Code enacted after December 31, 2004, do not apply to this
5subdivision with respect to taxable years that begin after December 31, 2004
, and
6before January 1, 2006, except that changes to the Internal Revenue Code made by
7P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
81326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
9of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
10section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
11P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
12109-227, 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. 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, apply for
20Wisconsin purposes at the same time as for federal purposes.