LRB-4019/1
JK:jld:jf
2009 - 2010 LEGISLATURE
January 6, 2010 - Introduced by Representatives Molepske Jr., Dexter,
Hilgenberg, Zigmunt, Pasch, Petersen, Turner, Ziegelbauer, Black,
Kerkman, Hebl, Steinbrink, Clark, Bernard Schaber, Barca, Staskunas,
Roys, Pope-Roberts, Zepnick, Strachota, Lothian, Bies, Fields, Gunderson
and Vos, cosponsored by Senators Sullivan, Lassa, Holperin, Wirch,
Kreitlow, Lehman, Leibham, Plale, Schultz, Miller, Darling, Vinehout and
Taylor. Referred to Committee on Jobs, the Economy and Small Business.
AB648,1,7
1An Act to amend 71.01 (6) (t), 71.01 (6) (u), 71.01 (6) (um), 71.22 (4) (t), 71.22
2(4) (u), 71.22 (4) (um), 71.22 (4m) (r), 71.22 (4m) (s), 71.22 (4m) (sm), 71.26 (2)
3(b) 20., 71.26 (2) (b) 21., 71.26 (2) (b) 22., 71.34 (1g) (t), 71.34 (1g) (u), 71.34 (1g)
4(um), 71.42 (2) (s), 71.42 (2) (t) and 71.42 (2) (tm) of the statutes;
relating to:
5adopting Internal Revenue Code provisions related to individual retirement
6accounts and adopting provisions of the Heroes Earnings Assistance and Relief
7Tax Act of 2008 for state income and franchise tax purposes.
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.
This bill also adopts, for state income and franchise tax purposes, changes to
the Internal Revenue Code, made by the federal Heroes Earnings Assistance and
Relief Tax Act of 2008, that do all of the following:
1. Makes permanent the provision that allows members of the National Guard
and the U.S. military reserves to make, without penalty, withdrawals from
individual retirement accounts (IRAs), if they are called to active duty for a period
that exceeds 179 days.
2. Allows individuals who receive a military death gratuity to contribute that
amount to a Roth IRA, notwithstanding the annual contribution limit that would
otherwise apply.
3. Allows reservists called to active duty to withdraw amounts from their
health flexible spending accounts without incurring penalties.
4. Excludes from gross income any state or local bonus payment made to
members of the U.S. military or their dependents, if the payment was made because
of the member's service in a combat zone.
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:
AB648,4,163
71.01
(6) (t) For taxable years that begin after December 31, 2006, and before
4January 1, 2008, for natural persons and fiduciaries, except fiduciaries of nuclear
5decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
6Internal Revenue Code as amended to December 31, 2006, excluding sections 103,
7104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
8(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
10P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
11sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
12308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
13422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
141323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
1P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to
2section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
3207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, and
4P.L.
109-432, and as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104,
5105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
6110-245, and P.L.
110-458, and as indirectly affected by P.L.
99-514, P.L.
100-203,
7P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
8P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
9102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
10(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, P.L.
104-117, 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.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
16107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
17107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
18excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
19excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
20excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
21excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
22108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
24109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
25section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
1relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
2109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
3109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
4P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
5201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458. The
6Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
7purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 2006, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 2006, and before January 1, 2008, except that changes
10to the Internal Revenue Code made by
P.L. 110-245, excluding sections 101, 102, 103,
11104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
12P.L. 110-245, and P.L.
110-458, and changes that indirectly affect the provisions
13applicable to this subchapter made by
P.L. 110-245, excluding sections 101, 102, 103,
14104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
15P.L. 110-245, and P.L.
110-458, apply for Wisconsin purposes at the same time as for
16federal purposes.
AB648,6,2219
71.01
(6) (u) For taxable years that begin after December 31, 2007, and before
20January 1, 2009, for natural persons and fiduciaries, except fiduciaries of nuclear
21decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
22Internal Revenue Code as amended to December 31, 2007, excluding sections 103,
23104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
24(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
25104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
1P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
2sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
3308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
4422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
51323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
6P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to
7section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
8207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
9109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and
10P.L.
110-172, and as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104,
11105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
12110-245, and P.L.
110-458, and as indirectly affected by P.L.
99-514, P.L.
100-203,
13P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
14P.L.
101-508, P.L.
102-90, 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.
104-117, 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 sections 101 and 301 (a) of P.L.
23107-147, 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, 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.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
6section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
7relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
8109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
9109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
10P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
11201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458. The
12Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
13purposes. Amendments to the federal Internal Revenue Code enacted after
14December 31, 2007, do not apply to this paragraph with respect to taxable years
15beginning after December 31, 2007, and before January 1, 2009, except that changes
16to the Internal Revenue Code made by
P.L. 110-245, excluding sections 101, 102, 103,
17104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
18P.L. 110-245, and P.L.
110-458, and changes that indirectly affect the provisions
19applicable to this subchapter made by
P.L. 110-245, excluding sections 101, 102, 103,
20104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
21P.L. 110-245, and P.L.
110-458, apply for Wisconsin purposes at the same time as for
22federal purposes.
AB648,8,22
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,
sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202,
18203, 204, 301, 302, 303, and 401 of P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
19110-343, and P.L.
110-351 and as indirectly affected by P.L.
99-514, P.L.
100-203,
20P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
21P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
24103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
25(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
1105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
2106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
3P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
4107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
5107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
6excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
7excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
8excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
9excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
10P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
111305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
12109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
13section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
14relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
15109-151, P.L.
109-222, excluding sections 101, 207, 209, 503,
512, and 513 of P.L.
16109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
17P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
18201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458,. The
19Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
20purposes. Amendments to the federal Internal Revenue Code enacted after
21December 31, 2008, do not apply to this paragraph with respect to taxable years
22beginning after December 31, 2008.
AB648,9,25
171.22
(4) (t) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
2(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
3December 31, 2006, and before January 1, 2008, means the federal Internal Revenue
4Code as amended to December 31, 2006, 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, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
11of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
121328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
13of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
14(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
15P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as
16amended by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110,
17111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
18110-458, and as indirectly affected in the provisions applicable to this subchapter by
19P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
20812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
21100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
22102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
23102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
25104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
1104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
2105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
4section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
5excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
6107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
7108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
8108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
9(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
10422, 847, 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,
P.L. 110-245, excluding sections 101, 102, 103,
18104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
19P.L. 110-245, and P.L.
110-458. The Internal Revenue Code applies for Wisconsin
20purposes at the same time as for federal purposes. Amendments to the federal
21Internal Revenue Code enacted after December 31, 2006, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 2006, and
23before January 1, 2008, except that changes to the Internal Revenue Code made by
24P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
25201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, and
1changes that indirectly affect the provisions applicable to this subchapter made by
2P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
3201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, apply
4for Wisconsin purposes at the same time as for federal purposes.
AB648,13,97
71.22
(4) (u) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
8(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
9December 31, 2007, and before January 1, 2009, means the federal Internal Revenue
10Code as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
12sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
134, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
14431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
15202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
16(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
17of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
181328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
19of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
20(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
21P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
22110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and P.L.
110-172, and as
23amended by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110,
24111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
25110-458, and as indirectly affected in the provisions applicable to this subchapter by
1P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),
2812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
3100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
4102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
9105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
11section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
13107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
14108-27, 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, 308, 316, 401, and 403
16(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
17422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, 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.
109-59, excluding section 11146 of P.L.
20109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
21sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
22(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
23209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
24sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101, 102, 103,
25104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
1P.L. 110-245, and P.L.
110-458. The Internal Revenue Code applies for Wisconsin
2purposes at the same time as for federal purposes. Amendments to the federal
3Internal Revenue Code enacted after December 31, 2007, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 2007, and
5before January 1, 2009, except that changes to the Internal Revenue Code made by
6P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
7201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, and
8changes that indirectly affect the provisions applicable to this subchapter made by
9P.L.
110-458, apply for Wisconsin purposes at the same time as for federal purposes.
AB648,15,912
71.22
(4) (um) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
13(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
14December 31, 2008, means the federal Internal Revenue Code as amended to
15December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
171202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
18106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
19107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
20108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
21108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
22108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
231329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
24109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
25(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and 513 of P.L.
1109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
2110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
3110-234,
sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203,
4204, 301, 302, 303, and 401 of P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343,
5and P.L.
110-351, and as indirectly affected in the provisions applicable to this
6subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
7(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
8(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.
9101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
10102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
12104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
13(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
14105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
15106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
16excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
17107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
18107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
19202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
20108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
21401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211,
22242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476,
23P.L.
109-7, 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.
109-59, excluding section 11146
25of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
1excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
2(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
3101, 207, 209, 503,
512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
4excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101,
5102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
6401 of P.L. 110-245, and P.L.
110-458. The Internal Revenue Code applies for
7Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 2008, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2008.
AB648,17,1312
71.22
(4m) (r) For taxable years that begin after December 31, 2006, and
13before January 1, 2008, "Internal Revenue Code," for corporations that are subject
14to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
15Internal Revenue Code as amended to December 31, 2006, excluding sections 103,
16104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
17(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
19P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
20sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
21308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
22422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
231323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
24P.L.
109-59, section 301 of P.L.
109-73, 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, sections 101,
1207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, and
2P.L.
109-432, and as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104,
3105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
4110-245, and P.L.
110-458, and as indirectly affected in the provisions applicable to
5this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
6101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
7103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
9103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
101123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
12106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
14107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
15of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
16excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
17excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
18excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
19excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
20108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
211305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
22109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
23section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
24relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
25109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
1109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
2P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
3201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458. The
4Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
5purposes. Amendments to the Internal Revenue Code enacted after December 31,
62006, do not apply to this paragraph with respect to taxable years beginning after
7December 31, 2006, and before January 1, 2008, except that changes to the Internal
8Revenue Code made by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106,
9108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and 10P.L.
110-458, and changes that indirectly affect the provisions applicable to this
11subchapter made by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106,
12108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and 13P.L.
110-458, apply for Wisconsin purposes at the same time as for federal purposes.
AB648,19,1916
71.22
(4m) (s) For taxable years that begin after December 31, 2007, and
17before January 1, 2009, "Internal Revenue Code," for corporations that are subject
18to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
19Internal Revenue Code as amended to December 31, 2007, excluding sections 103,
20104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
21(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
22104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
23P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
24sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
25308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
1422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
21323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
3P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to
4section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
5207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
6109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and
7P.L.
110-172, and as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104,
8105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
9110-245, and P.L.
110-458, and as indirectly affected in the provisions applicable to
10this 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 and 301 (a)
20of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
21excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
22excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
23excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
24excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
25108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
11305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
2109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
3section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
4relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
5109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
6109-222, P.L.
109-227,and P.L.
109-280, excluding sections 811 and 844 of P.L.
7109-280,
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111,
8113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458.
9The Internal Revenue Code applies for Wisconsin purposes at the same time as for
10federal purposes. Amendments to the Internal Revenue Code enacted after
11December 31, 2007, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 2007, and before January 1, 2009, except that changes
13to the Internal Revenue Code made by
P.L. 110-245, excluding sections 101, 102, 103,
14104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
15P.L. 110-245, and P.L.
110-458, and changes that indirectly affect the provisions
16applicable to this subchapter made by
P.L. 110-245, excluding sections 101, 102, 103,
17104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
18P.L. 110-245, and P.L.
110-458, apply for Wisconsin purposes at the same time as for
19federal purposes.
AB648,21,1822
71.22
(4m) (sm) For taxable years that begin after December 31, 2008,
23"Internal Revenue Code," for corporations that are subject to a tax on unrelated
24business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
25amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227,
1sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
21123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
35 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
4P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
5P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
6P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
7of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
81328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
9of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
10(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and 513 of
11P.L.
109-222, 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,
sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203,
14204, 301, 302, 303, and 401 of P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343,
15and P.L.
110-351, and as indirectly affected in the provisions applicable to this
16subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
17P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
18and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
20103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
21(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
22105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
23106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
24P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
25107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
1107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
2excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
3excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
4excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
5excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
6P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
71305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
8109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
9section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
10relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
11109-151, P.L.
109-222, excluding sections 101, 207, 209, 503,
512, and 513 of P.L.
12109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
13109-280,
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111,
14113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458.
15The Internal Revenue Code applies for Wisconsin purposes at the same time as for
16federal purposes. Amendments to the Internal Revenue Code enacted after
17December 31, 2008, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 2008.
AB648,27,1221
71.26
(2) (b) 20. For taxable years that begin after December 31, 2006, and
22before January 1, 2008, for a corporation, conduit, or common law trust which
23qualifies as a regulated investment company, real estate mortgage investment
24conduit, real estate investment trust, or financial asset securitization investment
25trust under the Internal Revenue Code as amended to December 31, 2006, excluding
1sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
213174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
31605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
4of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
5P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
6sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242,
7244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308,
81309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
9section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
10it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
11sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
12109-280, and P.L.
109-432, and as amended by
P.L. 110-245, excluding sections 101,
13102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
14401 of P.L. 110-245, and P.L.
110-458, and as indirectly affected in the provisions
15applicable to this subchapter by P.L.
99-514, P.L.
100-203, 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 and 301 (a) 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, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
3108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
4108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
5909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
6excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
7and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
8109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
9105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
10P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
11and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844
12of P.L.
109-280,
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108,
13110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
14110-458, "net income" means the federal regulated investment company taxable
15income, federal real estate mortgage investment conduit taxable income, federal real
16estate investment trust or financial asset securitization investment trust taxable
17income of the corporation, conduit, or trust as determined under the Internal
18Revenue Code as amended to December 31, 2006, excluding sections 103, 104, and
19110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
20103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
21sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
22106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
23106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
24401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
25909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
11325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59,
2section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
3402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512,
4and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and
5as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108,
6110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
7110-458, and as indirectly affected in the provisions applicable to this subchapter by
8P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
9P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
10102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
12103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
14105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
15106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
16P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
17107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
18107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
19106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
20of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
21308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
22211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
23108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
241324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
25section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding
3sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
4excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101,
5102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
6401 of P.L. 110-245, and P.L.
110-458, except that property that, under s. 71.02 (1)
7(c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986
8under the Internal Revenue Code as amended to December 31, 1980, shall continue
9to be depreciated under the Internal Revenue Code as amended to
10December 31, 1980, and except that the appropriate amount shall be added or
11subtracted to reflect differences between the depreciation or adjusted basis for
12federal income tax purposes and the depreciation or adjusted basis under this
13chapter of any property disposed of during the taxable year. The Internal Revenue
14Code as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
15102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
16sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
174, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
18431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
19202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
20(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
21of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
221328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
23of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
24(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
25P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as
1amended by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110,
2111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
3110-458, and as indirectly affected in the provisions applicable to this subchapter by
4P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
5P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
6102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
7(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
8103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
91311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
10105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
11106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
12P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
13107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
14107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
15106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
16of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
17308, 316, 401, and 403 (a) of P.L.
108-311, 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.
108-375, P.L.
19108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
201324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
21section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
22109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
23(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
24sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, 109-227, P.L.
109-280,
25excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101,
1102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
2401 of P.L. 110-245, and P.L.
110-458, applies for Wisconsin purposes at the same
3time as for federal purposes. Amendments to the Internal Revenue Code enacted
4after December 31, 2006, do not apply to this subdivision with respect to taxable
5years that begin after December 31, 2006, and before January 1, 2008, except that
6changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 101,
7102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
8401 of P.L. 110-245, and P.L.
110-458, and changes that indirectly affect the
9provisions applicable to this subchapter made by
P.L. 110-245, excluding sections
10101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303,
11and 401 of P.L. 110-245, and P.L.
110-458, apply for Wisconsin purposes at the same
12time as for federal purposes.
AB648,33,915
71.26
(2) (b) 21. For taxable years that begin after December 31, 2007, and
16before January 1, 2009, 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, 2007, 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, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
23of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
24P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
25sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242,
1244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308,
21309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
3section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
4it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
5sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
6109-280, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
7110-166, and P.L.
110-172, and as amended by
P.L. 110-245, excluding sections 101,
8102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
9401 of P.L. 110-245, and P.L.
110-458, and as indirectly affected in the provisions
10applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
11101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
12excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
16104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
17105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
18162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
19107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
21107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
22108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
23108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
24108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
25909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
1excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
2and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
3109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
4105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
5P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
6and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844
7of P.L.
109-280,
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108,
8110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
9110-458, "net income" means the federal regulated investment company taxable
10income, federal real estate mortgage investment conduit taxable income, federal real
11estate investment trust or financial asset securitization investment trust taxable
12income of the corporation, conduit, or trust as determined under the Internal
13Revenue Code as amended to December 31, 2007, excluding sections 103, 104, and
14110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
16sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
17106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
18106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
19401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
20909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
211325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59,
22section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
23402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512,
24and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
25110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and P.L.
110-172,
1and as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108,
2110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
3110-458, and as indirectly affected in the provisions applicable to this subchapter by
4P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
5P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
6102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
7(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
8103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
91311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
10105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
11106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
12P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
13107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
14107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
15106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
16of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
17308, 316, 401, and 403 (a) of P.L.
108-311, 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.
108-375, P.L.
19108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
201324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
21section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
22109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
23(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
24sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
25excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101,
1102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
2401 of P.L. 110-245, and P.L.
110-458, except that property that, under s. 71.02 (1)
3(c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986
4under the Internal Revenue Code as amended to December 31, 1980, shall continue
5to be depreciated under the Internal Revenue Code as amended to
6December 31, 1980, and except that the appropriate amount shall be added or
7subtracted to reflect differences between the depreciation or adjusted basis for
8federal income tax purposes and the depreciation or adjusted basis under this
9chapter of any property disposed of during the taxable year. The Internal Revenue
10Code as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
12sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
134, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
14431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
15202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
16(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
17of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
181328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
19of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
20(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
21P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
22110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and P.L.
110-172, and as
23amended by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110,
24111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
25110-458, and as indirectly affected in the provisions applicable to this subchapter by
1P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
2P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
3102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
4(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
5103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
61311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
7105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
8106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
9P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
10107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
11107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
12106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
13of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
14308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
15211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
16108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
171324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding
18section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
19109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
20(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
21sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
22excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101,
23102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
24401 of P.L. 110-245, and P.L.
110-458, applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the Internal Revenue Code enacted
1after December 31, 2007, do not apply to this subdivision with respect to taxable
2years that begin after December 31, 2007, and before January 1, 2009, except that
3changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 101,
4102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
5401 of P.L. 110-245, and P.L.
110-458, and changes that indirectly affect the
6provisions applicable to this subchapter made by
P.L. 110-245, excluding sections
7101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303,
8and 401 of P.L. 110-245, and P.L.
110-458, apply for Wisconsin purposes at the same
9time as for federal purposes.
AB648,38,2512
71.26
(2) (b) 22. For taxable years that begin after December 31, 2008, for a
13corporation, conduit, or common law trust which qualifies as a regulated investment
14company, real estate mortgage investment conduit, real estate investment trust, or
15financial asset securitization investment trust under the Internal Revenue Code as
16amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227,
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
181123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
195 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
20P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
21P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
22P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
23of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
241328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
25of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
1(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and 513 of
2P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
3110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
4110-234,
sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203,
5204, 301, 302, 303, and 401 of P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
110-343,
6and P.L.
110-351, 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.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
16107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
17107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
18excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
19excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
20excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
21excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
22P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
24109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
25section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
1relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
2109-151, P.L.
109-222, excluding sections 101, 207, 209, 503,
512, and 513 of P.L.
3109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
4P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
5201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, "net
6income" means the federal regulated investment company taxable income, federal
7real estate mortgage investment conduit taxable income, federal real estate
8investment trust or financial asset securitization investment trust taxable income
9of the corporation, conduit, or trust as determined under the Internal Revenue Code
10as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
12sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
134, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
14431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
15202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
16(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
17910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
181326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
19301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
20(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503,
512, and
21513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28,
22P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185,
23P.L.
110-234,
sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202,
24203, 204, 301, 302, 303, and 401 of P.L.
110-245, P.L.
110-289, P.L.
110-317, P.L.
25110-343, and P.L.
110-351, and as indirectly affected in the provisions applicable to
1this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
2101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
3103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
4sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
5103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
61123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
7104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
8106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
10107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
11of P.L.
107-147, 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,
23P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
24201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, except
25that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be
1depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as
2amended to December 31, 1980, shall continue to be depreciated under the Internal
3Revenue Code as amended to December 31, 1980, and except that the appropriate
4amount shall be added or subtracted to reflect differences between the depreciation
5or adjusted basis for federal income tax purposes and the depreciation or adjusted
6basis under this chapter of any property disposed of during the taxable year. The
7Internal Revenue Code as amended to December 31, 2008, 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, sections 101 and 301 (a) of P.L.
107-147,
12sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
13308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336,
14337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
151310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
1611146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
17to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
18207, 209, 503,
512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
19109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
20110-172, P.L.
110-185, P.L.
110-234,
sections 101, 102, 103, 104, 105, 106, 108, 110,
21111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
110-245, P.L.
110-289,
22P.L.
110-317, P.L.
110-343, and P.L.
110-351, and as indirectly affected in the
23provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
24P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
25excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
1103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
3excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
4104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
5105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
7107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
8101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
9107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
10108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
11108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
12108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
13847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
14109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
16109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
17sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
18(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
19209, 503,
512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
20sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101, 102, 103,
21104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of
22P.L. 110-245, and P.L.
110-458, applies for Wisconsin purposes at the same time as
23for federal purposes. Amendments to the Internal Revenue Code enacted after
24December 31, 2008, do not apply to this subdivision with respect to taxable years that
25begin after December 31, 2008.
AB648,41,73
71.34
(1g) (t) "Internal Revenue Code" for tax-option corporations, for taxable
4years that begin after December 31, 2006, and before January 1, 2008, means the
5federal Internal Revenue Code as amended to December 31, 2006, excluding sections
6103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
9P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
10sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
11308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
12422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
131323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
14P.L.
109-59, section 301 of P.L.
109-73, 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, sections 101,
16207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, and
17P.L.
109-432, and as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104,
18105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
19110-245, and P.L.
110-458, and as indirectly affected in the provisions applicable to
20this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803
21(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
221008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
23P.L.
101-508, 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 sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
7107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
8202 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, P.L.
108-476, P.L.
12109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
131326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
14of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding sections
17101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
18excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101,
19102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
20401 of P.L. 110-245, and P.L.
110-458, except that section 1366 (f) (relating to
21pass-through of items to shareholders) is modified by substituting the tax under s.
2271.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
23for Wisconsin purposes at the same time as for federal purposes. Amendments to the
24federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 2006, and
1before January 1, 2008, except that changes to the Internal Revenue Code made by
2P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
3201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, and
4changes that indirectly affect the provisions applicable to this subchapter made by
5P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
6201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, apply
7for Wisconsin purposes at the same time as for federal purposes.
AB648,43,1510
71.34
(1g) (u) "Internal Revenue Code" for tax-option corporations, for taxable
11years that begin after December 31, 2007, and before January 1, 2009, means the
12federal Internal Revenue Code as amended to December 31, 2007, excluding sections
13103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1413203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
16P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
17sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
18308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
19422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
201323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
21P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to
22section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
23207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
24109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, and
25P.L.
110-172, and as amended by
P.L. 110-245, excluding sections 101, 102, 103, 104,
1105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
2110-245, and P.L.
110-458, and as indirectly affected in the provisions applicable to
3this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803
4(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
51008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
6P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
7102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
813174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
9104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
10(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
11105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
12106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
13excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
15107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
16202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
17108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
18401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242,
19244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
20109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
211326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
22of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
23excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
24(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
25101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
1excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245, excluding sections 101,
2102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and
3401 of P.L. 110-245, and P.L.
110-458, except that section 1366 (f) (relating to
4pass-through of items to shareholders) is modified by substituting the tax under s.
571.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
6for Wisconsin purposes at the same time as for federal purposes. Amendments to the
7federal Internal Revenue Code enacted after December 31, 2007, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 2007, and
9before January 1, 2009, except that changes to the Internal Revenue Code made by
10P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
11201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, and
12changes that indirectly affect the provisions applicable to this subchapter made by
13P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
14201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, apply
15for Wisconsin purposes at the same time as for federal purposes.
AB648,45,1718
71.34
(1g) (um) "Internal Revenue Code" for tax-option corporations, for
19taxable years that begin after December 31, 2008, means the federal Internal
20Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and
21110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
22103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
23sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
24106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
25106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
1401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
2847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323,
31324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
4109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section
51400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209,
6503,
512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432,
7P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172,
8P.L.
110-185, P.L.
110-234,
sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113,
9115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L.
110-245, P.L.
110-289, P.L.
10110-317, P.L.
110-343, and P.L.
110-351, and as indirectly affected in the provisions
11applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding
12sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 13and section 1008 (g) (5) of 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, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-245,
10excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115, 201, 202, 203,
11204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458 except that section 1366
12(f) (relating to pass-through of items to shareholders) is modified by substituting the
13tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
14Code applies 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.
AB648,47,2120
71.42
(2) (s) For taxable years that begin after December 31, 2006, and before
21January 1, 2008, "Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2006, 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, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
2202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
3(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
4of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
51328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
6of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
7(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
8P.L.
109-222, sections 811 and 844 of P.L.
109-280, and P.L.
109-432, and as
9amended by
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110,
10111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
11110-458, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
12101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
18105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
20107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
21101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
22107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
23108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
24108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
25108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
1909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58,
2excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
3and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
4109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101,
5105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
6P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512,
7and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844
8of P.L.
109-280,
P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108,
9110, 111, 113, 115, 201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
10110-458, except that "Internal Revenue Code" does not include section 847 of the
11federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
12purposes at the same time as for federal purposes. Amendments to the federal
13Internal Revenue Code enacted after December 31, 2006, do not apply to this
14paragraph with respect to taxable years beginning after December 31, 2006, and
15before January 1, 2008, except that changes to the Internal Revenue Code made by
16P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
17201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, and
18changes that indirectly affect the provisions applicable to this subchapter made by
19P.L. 110-245, excluding sections 101, 102, 103, 104, 105, 106, 108, 110, 111, 113, 115,
20201, 202, 203, 204, 301, 302, 303, and 401 of P.L. 110-245, and P.L.
110-458, apply
21for Wisconsin purposes at the same time as for federal purposes.
