LRB-3843/1
JK:jld:jf
2009 - 2010 LEGISLATURE
December 8, 2009 - Introduced by Representatives Strachota, Zigmunt, Gottlieb,
Brooks, Kaufert, Zipperer, Mursau, Gunderson, Ziegelbauer, Vos, Vukmir,
Kerkman, Kramer, Davis, Montgomery, Tauchen, J. Ott, LeMahieu,
Spanbauer, Knodl, Townsend, Suder, Huebsch, Honadel, Gundrum and
Molepske Jr., cosponsored by Senators Grothman, Holperin, Kedzie,
Sullivan, Harsdorf and
Kapanke. Referred to Joint Committee on Finance.
Referred to Joint Survey Committee on Tax Exemptions.
AB608,1,3
1An Act to amend 71.01 (6) (um), 71.22 (4) (um), 71.22 (4m) (sm), 71.26 (2) (b) 22.,
271.34 (1g) (um) and 71.42 (2) (tm) of the statutes;
relating to: adopting Internal
3Revenue Code provisions related to individual retirement accounts.
Analysis by the Legislative Reference Bureau
Under federal law, section 512 of Public Law 109-222, the Tax Increase
Prevention and Reconciliation Act of 2005, allows taxpayers who have adjusted gross
income over $100,000 to convert amounts from a traditional individual retirement
account (IRA) to a Roth IRA and pay the federal tax on the IRA distribution over two
years. This bill adopts section 512 of Public Law 109-222 for state income and
franchise tax purposes.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB608,3,19
171.01
(6) (um) For taxable years that begin after December 31, 2008, for
2natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust
3or reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
6sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
74, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
8431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
9202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
10(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
11910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
121326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
13301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
14(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and
15513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28,
16P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185,
17P.L.
110-234, P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343, and P.L.
18110-351 and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
19101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
20102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
21102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
23104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
241311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
25105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
1106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
2P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
3107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
4107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
5106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
6of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
7308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
8201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
9P.L.
108-476, 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.
109-59,
11excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
12109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
131400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
14109-222, excluding sections 101, 207, 209, 503,
512, and 513 of P.L.
109-222, P.L.
15109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and P.L.
16110-458, The Internal Revenue Code applies for Wisconsin purposes at the same
17time as for federal purposes. Amendments to the federal Internal Revenue Code
18enacted after December 31, 2008, do not apply to this paragraph with respect to
19taxable years beginning after December 31, 2008.
AB608,5,1722
71.22
(4) (um) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
23(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
24December 31, 2008, means the federal Internal Revenue Code as amended to
25December 31, 2008, 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, sections 1123 (b),
21202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
3106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
4107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
5108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
6108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
7108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
81329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
9109-73, 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, sections 101, 207, 209, 503,
512, and 513 of P.L.
11109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
12110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
13110-234, P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343, and P.L.
110-351,
14and as indirectly affected in the provisions applicable to this subchapter by P.L.
1599-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
16(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
17100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
18102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
19102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
21104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
23105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
25section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
1excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
2107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
3108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
4108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
5(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,
6337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7,
7P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
81329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
9109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
10sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
11(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
12209, 503,
512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
13sections 811 and 844 of P.L.
109-280, and P.L.
110-458. The Internal Revenue Code
14applies for Wisconsin purposes at the same time as for federal purposes.
15Amendments to the federal Internal Revenue Code enacted after December 31, 2008,
16do not apply to this paragraph with respect to taxable years beginning after
17December 31, 2008.
AB608,7,1320
71.22
(4m) (sm) For taxable years that begin after December 31, 2008,
21"Internal Revenue Code," for corporations that are subject to a tax on unrelated
22business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
23amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227,
24sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
251123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
15 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
2P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
3P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
4P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
5of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
61328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
7of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
8(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and 513 of
9P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
10110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
11110-234, P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343, and P.L.
110-351,
12and as indirectly affected in the provisions applicable to this subchapter by P.L.
1399-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
14101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
15102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
16(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
17103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
181311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
19105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
20106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
21P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
22107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
23107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
24106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
25of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
1308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
2201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
3P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
41323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
5excluding section 11146 of P.L.
109-59, 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, and P.L.
10110-458. The Internal Revenue Code applies for Wisconsin purposes at the same
11time as for federal purposes. Amendments to the Internal Revenue Code enacted
12after December 31, 2008, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 2008.
AB608,9,2516
71.26
(2) (b) 22. For taxable years that begin after December 31, 2008, for a
17corporation, conduit, or common law trust which qualifies as a regulated investment
18company, real estate mortgage investment conduit, real estate investment trust, or
19financial asset securitization investment trust under the Internal Revenue Code as
20amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227,
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
221123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
235 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
24P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
25P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
1P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
2of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
31328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
4of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
5(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and 513 of
6P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
7110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
8110-234, P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343, and P.L.
110-351,
9and as indirectly affected in the provisions applicable to this subchapter by P.L.
1099-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
11101-239, 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 sections 101 and 301 (a) of P.L.
107-147, P.L.
20107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
21106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
22of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
23308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
24201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
25P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
11323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
2excluding section 11146 of P.L.
109-59, 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.
109-151, P.L.
5109-222, excluding sections 101, 207, 209, 503,
512, and 513 of P.L.
109-222, P.L.
6109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and P.L.
7110-458, "net income" means the federal regulated investment company taxable
8income, federal real estate mortgage investment conduit taxable income, federal real
9estate investment trust or financial asset securitization investment trust taxable
10income of the corporation, conduit, or trust as determined under the Internal
11Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and
12110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
13103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
14sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
15106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
16106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
17401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
18847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323,
191324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
20109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section
211400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209,
22503,
512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432,
23P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172,
24P.L.
110-185, P.L.
110-234, P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343,
25and P.L.
110-351, and as indirectly affected in the provisions applicable to this
1subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
2P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
3and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
5103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
6(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
7105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
8106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
9P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
10107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
11107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
12excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
13excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
14excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
15excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
16P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
171305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
18109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
19section 301 of P.L.
109-73, 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, P.L.
21109-151, P.L.
109-222, excluding sections 101, 207, 209, 503,
512, and 513 of P.L.
22109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
23and P.L.
110-458, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats.,
24is required to be depreciated for taxable years 1983 to 1986 under the Internal
25Revenue Code as amended to December 31, 1980, shall continue to be depreciated
1under the Internal Revenue Code as amended to December 31, 1980, and except that
2the appropriate amount shall be added or subtracted to reflect differences between
3the depreciation or adjusted basis for federal income tax purposes and the
4depreciation or adjusted basis under this chapter of any property disposed of during
5the taxable year. The Internal Revenue Code as amended to December 31, 2008,
6excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171
7(d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
81605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
9of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
10P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
11sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211,
12242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305,
131308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
14section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
15it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
16sections 101, 207, 209, 503,
512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
17109-280, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
18110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, P.L.
110-245, P.L.
110-289, P.L.
19110-317, P.L.
110-343, and P.L.
110-351, and as indirectly affected in the provisions
20applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
22excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
23103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
24103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
25excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
1104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
2105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
3162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
4107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
5101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
6107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
7108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
8108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
9108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
10847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
11109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
121329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
13109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
14sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
15(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
16209, 503,
512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
17sections 811 and 844 of P.L.
109-280, and P.L.
110-458, applies for Wisconsin
18purposes at the same time as for federal purposes. Amendments to the Internal
19Revenue Code enacted after December 31, 2008, do not apply to this subdivision with
20respect to taxable years that begin after December 31, 2008.
AB608,14,1923
71.34
(1g) (um) "Internal Revenue Code" for tax-option corporations, for
24taxable years that begin after December 31, 2008, means the federal Internal
25Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and
1110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
3sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
4106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
5106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
6401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
7847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323,
81324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
9109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section
101400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209,
11503,
512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432,
12P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172,
13P.L.
110-185, P.L.
110-234, P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343,
14and P.L.
110-351, and as indirectly affected in the provisions applicable to this
15subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
16(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
17(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
18101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
19102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
21104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
24106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
25excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
2107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
3202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
4108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
5401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211,
6242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476,
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.
109-59, excluding section 11146
9of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
10excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
11(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
12101, 207, 209, 503,
512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
13excluding sections 811 and 844 of P.L.
109-280, and P.L.
110-458 except that section
141366 (f) (relating to pass-through of items to shareholders) is modified by
15substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The
16Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the federal Internal Revenue Code enacted after
18December 31, 2008, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 2008.
AB608,16,1522
71.42
(2) (tm) For taxable years that begin after December 31, 2008, "Internal
23Revenue Code" means the federal Internal Revenue Code as amended to
24December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
11202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
2106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
3107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
4108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
5108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
6108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
71329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
8109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
9(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and 513 of P.L.
10109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
11110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
12110-234, P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343, and P.L.
110-351,
13and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
14P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding
15sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
16excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
17P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding
18sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191,
19P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277,
20P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
21165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
22P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
23301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
24108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
25108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
1108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
2108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
3910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding
4sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
5of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, 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, P.L.
109-280, excluding sections 811 and 844 of
10P.L.
109-280, and P.L.
110-458, except that "Internal Revenue Code" does not
11include section 847 of the federal Internal Revenue Code. The Internal Revenue
12Code applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the federal Internal Revenue Code enacted after December 31, 2008,
14do not apply to this paragraph with respect to taxable years beginning after
15December 31, 2008.
