AB75, s. 1691
24Section
1691. 71.42 (2) (m) of the statutes is repealed.
AB75, s. 1692
25Section
1692. 71.42 (2) (n) of the statutes is amended to read:
AB75,968,25
171.42
(2) (n) For taxable years that begin after December 31, 1999, and before
2January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 5and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
6amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
8P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101, 301 (a), and 406 of
9P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
10excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section
11109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
12316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211,
13242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-7, P.L.
109-58,
14excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
15and 1351 of P.L.
109-58, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
16relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
and 17P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-28, excluding
18sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section
1911 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, and as indirectly affected by P.L.
2099-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
21101-239, P.L.
101-508, 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.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
1105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
2106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
3P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
4107-134, P.L.
107-147, excluding sections 101, 301 (a), and 406 of P.L.
107-147, P.L.
5107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
6106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121,
7P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
8of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
9422, 847, 909, and 910 of P.L.
108-357, P.L.
109-7, P.L.
109-58, excluding sections
101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
11109-58, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
121400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
and P.L.
109-280,
13excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-28, excluding sections 8212,
148221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and
15(g) of P.L. 110-172, and P.L. 110-458, except that "Internal Revenue Code" does not
16include section 847 of the federal Internal Revenue Code. The Internal Revenue
17Code applies for Wisconsin purposes at the same time as for federal purposes.
18Amendments to the federal Internal Revenue Code enacted after December 31, 1999,
19do not apply to this paragraph with respect to taxable years beginning after
20December 31, 1999, and before January 1, 2003, except that changes to the Internal
21Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
22of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101, 301 (a),
24and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
25108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
1section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307,
2308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
3211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-7, P.L.
4109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
51329, 1348, and 1351 of P.L.
109-58, P.L.
109-135, excluding sections 101, 105, 201
6(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
7109-135,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L.
8110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172,
9excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, and changes
10that indirectly affect the provisions applicable to this subchapter made by 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, 301 (a), and 406 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, excluding section 109 of P.L.
108-121,
16P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a)
17of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
18422, 847, 909, and 910 of P.L.
108-357, P.L.
109-7, P.L.
109-58, excluding sections
191305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
20109-58, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
211400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
and P.L.
109-280,
22excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-28, excluding sections 8212,
238221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and
24(g) of P.L. 110-172, and P.L. 110-458, apply for Wisconsin purposes at the same time
25as for federal purposes.
AB75, s. 1693
1Section
1693. 71.42 (2) (o) of the statutes is amended to read:
AB75,971,202
71.42
(2) (o) For taxable years that begin after December 31, 2002, and before
3January 1, 2004, "Internal Revenue Code" means the federal Internal Revenue Code
4as amended to December 31, 2002, 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, P.L.
106-519,
7sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
8sections 101 and 301 (a) of P.L.
107-147, and as amended by P.L.
108-27, excluding
9sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of 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, 307, 308, 316, 401, and 403 (a) of P.L.
12108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
13909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
109-7, P.L.
109-58, excluding
14sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
15of P.L.
109-58, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to
16section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
and P.L.
17109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-28, excluding
18sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section
1911 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, and as indirectly affected by P.L.
2099-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
21101-239, P.L.
101-508, 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.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
1105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
2106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
3P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
4107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
5107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
6106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121,
7P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218,
8P.L.
108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
108-311,
9P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
10910 of P.L.
108-357, P.L.
108-375, P.L.
109-7, P.L.
109-58, excluding sections 1305,
111308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
12P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),
13402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
and P.L.
109-280, excluding
14sections 811 and 844 of P.L.
109-280,
P.L. 110-28, excluding sections 8212, 8221,
158233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of
16P.L. 110-172, and P.L. 110-458, except that "Internal Revenue Code" does not
17include section 847 of the federal Internal Revenue Code. The Internal Revenue
18Code applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal Internal Revenue Code enacted after December 31, 2002,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 2002, and before January 1, 2004, except that changes to the Internal
22Revenue Code made by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
23108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding
24section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding
25sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
1sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
2108-375, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
31324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-135, excluding
4sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
5(q), and 405 of P.L.
109-135,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
6109-280,
P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
7P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, 8and changes that indirectly affect the provisions applicable to this subchapter made
9by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
10excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
11108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
12316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211,
13242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
109-7,
14P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L.
109-58, P.L.
109-135, excluding sections 101, 105, 201
16(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
17109-135,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L.
18110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172,
19excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, apply for
20Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1694
21Section
1694. 71.42 (2) (p) of the statutes is amended to read:
AB75,974,1422
71.42
(2) (p) For taxable years that begin after December 31, 2003, and before
23January 1, 2005, "Internal Revenue Code" means the federal Internal Revenue Code
24as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
25102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
1sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
2sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16,
3sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27,
4section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and as amended by P.L.
5108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 316, 401, and
6403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336,
7337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7,
8P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
91329, 1348, and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
10109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-227,
and P.L.
12109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-28, excluding
13sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section
1411 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, and as indirectly affected by P.L.
1599-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
16101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
17102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
18(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
19103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
201311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
21105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
22106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
23P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
24107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
25107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
1106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121,
2P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218,
3P.L.
108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
108-311,
4P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
5910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding
6sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
7of P.L.
109-58, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
8excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
9(j), and (q), and 405 of P.L.
109-135, P.L.
109-227,
and P.L.
109-280, excluding
10sections 811 and 844 of P.L.
109-280,
P.L. 110-28, excluding sections 8212, 8221,
118233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of
12P.L. 110-172, and P.L. 110-458, except that "Internal Revenue Code" does not
13include section 847 of the federal Internal Revenue Code. 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, 2003,
16do not apply to this paragraph with respect to taxable years beginning after
17December 31, 2003, and before January 1, 2005, except that changes to the Internal
18Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
19306, 307, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
20101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
21108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309,
221310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73,
23excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201
24(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
25109-135, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
1109-280,
P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
2P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, 3and changes that indirectly affect the provisions applicable to this subchapter made
4by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 316,
5401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242,
6244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
7109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
81326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73, excluding section 301
9of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to
10section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-227,
11and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L. 110-28,
12excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding
13section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, apply for Wisconsin
14purposes at the same time as for federal purposes.
AB75, s. 1695
15Section
1695. 71.42 (2) (q) of the statutes is amended to read:
AB75,977,1216
71.42
(2) (q) For taxable years that begin after December 31, 2004, and before
17January 1, 2006, "Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L.
19102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
20sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
214, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
22431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
23202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
24(a) of P.L.
108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
25910 of P.L.
108-357, and as amended by 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.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
3sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
4(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
5209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding
6sections 811 and 844 of P.L.
109-280,
P.L. 109-432, excluding sections 101, 104, 108,
7109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417,
8and 425 of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235
9of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and
10P.L. 110-458, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
11P.L.
101-73, 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.
109-73, excluding section 301 of P.L.
109-73, P.L.
3109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
4(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding
5sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and P.L.
6109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L. 109-432, excluding
7sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304,
8305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28, excluding sections
98212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding section 11 (b), (e),
10and (g) of P.L. 110-172, and P.L. 110-458, except that "Internal Revenue Code" does
11not include section 847 of the federal Internal Revenue Code. The Internal Revenue
12Code applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the federal Internal Revenue Code enacted after December 31, 2004,
14do not apply to this paragraph with respect to taxable years beginning after
15December 31, 2004, and before January 1, 2006, except that changes to the Internal
16Revenue Code made by P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309,
171310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73,
18excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201
19(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
20109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and
21513 of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844
22of P.L.
109-280,
P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116,
23118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L.
24109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28,
25P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458,
1and changes that indirectly affect the provisions applicable to this subchapter made
2by P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,
31325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-73, excluding section
4301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to
5section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151,
6P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
7109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L.
8109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
9209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
10excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-172, excluding
11section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, apply for Wisconsin
12purposes at the same time as for federal purposes.
AB75, s. 1696
13Section
1696. 71.42 (2) (r) of the statutes is amended to read:
AB75,980,414
71.42
(2) (r) For taxable years that begin after December 31, 2005, and before
15January 1, 2007, "Internal Revenue Code" means the federal Internal Revenue Code
16as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L.
17102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
18sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
194, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
20431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
21202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
22(a) of P.L.
108-311, sections 101, 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, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
1(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as amended by P.L.
109-222,
2excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227,
and 3P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L. 109-432,
4excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302,
5303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28, excluding
6sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L.
7110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L. 110-458, and
8as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
9101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
10103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
11sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
12103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
131123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
14104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
15106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
16P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
17107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
18of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
19excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
20excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
21excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
22excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
23108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
241305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
25109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
1section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
2relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
3109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
4109-222, P.L.
109-227,
and P.L.
109-280,
P.L. 109-432, excluding sections 101, 104,
5108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404,
6417, and 425 of P.L. 109-432, P.L. 110-28, excluding sections 8212, 8221, 8233, and
78235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-172, excluding section 11
8(b), (e), and (g) of P.L. 110-172, and P.L. 110-458, excluding sections 811 and 844 of
9P.L.
109-280, except that "Internal Revenue Code" does not include section 847 of the
10federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
11purposes at the same time as for federal purposes. Amendments to the federal
12Internal Revenue Code enacted after December 31, 2005, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 2005, and
14before January 1, 2007, except that changes to the Internal Revenue Code made by
15P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
16109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
P.L.
17109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
18209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L. 110-28,
19excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L.
20110-142, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, and P.L.
21110-458, and changes that indirectly affect the provisions applicable to this
22subchapter made by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513
23of P.L.
109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of
24P.L.
109-280,
P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118,
25120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432,
1P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L.
2110-141, P.L. 110-142, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
3110-172, and P.L. 110-458, apply for Wisconsin purposes at the same time as for
4federal purposes.
AB75, s. 1697
5Section
1697. 71.42 (2) (s) of the statutes is amended to read:
AB75,983,166
71.42
(2) (s) For taxable years that begin after December 31, 2006,
and before
7January 1, 2008, "Internal Revenue Code" means the federal Internal Revenue Code
8as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
10sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
114, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
12431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
13202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
14(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
15of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
161328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
17of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
18(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
19P.L.
109-222, sections 811 and 844 of P.L.
109-280, and
sections 101, 104, 108, 109,
20112, 113, 116, 118, 120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and
21425 of P.L.
109-432,
and as amended by P.L. 110-28, excluding sections 8212, 8221,
228233, and 8235 of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L.
23110-172, excluding section 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-234, excluding
24sections 15344 and 15345 (a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding
25sections 110 and 113 of P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082
1of P.L. 110-289, P.L. 110-343, excluding sections 301 and 302 of division A, sections
2109, 116, 201, 208, 209, 210, 303, 306, 308, and 401 of division B, and sections 202,
3203, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512,
4702 (a) (1) (A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d)
5(6), 707, 708, 710, and 711 of division C of P.L. 110-343, and P.L. 110-458, and as
6indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
7101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
8103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
9sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
10103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
111123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
14P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
15107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
16of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
17excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
18excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
19excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
20excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
21108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
221305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
23109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
24section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
25relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
1109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
2109-222, P.L.
109-227,
and P.L.
109-280, excluding sections 811 and 844 of P.L.
3109-280,
P.L. 109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120,
4123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L. 109-432, P.L.
5110-28, excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141,
6P.L. 110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
7110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
8110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289,
9excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-343, excluding sections
10301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and
11401 of division B, and sections 202, 203, 303, 304, 305, 306, 307, 311, 312, 315, 317,
12318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N
13(k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of
14P.L. 110-343, and P.L. 110-458, except that "Internal Revenue Code" does not
15include section 847 of the federal Internal Revenue Code. The Internal Revenue
16Code applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after December 31, 2006,
18do not apply to this paragraph with respect to taxable years beginning after
19December 31, 2006
, and before January 1, 2008, except that changes to the Internal
20Revenue Code made by P.L. 110-28, excluding sections 8212, 8221, 8233, and 8235
21of P.L. 110-28, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, excluding
22section 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-234, excluding sections 15344 and
2315345 (a) (1) to (3) and (6) of P.L. 110-234, P.L. 110-245, excluding sections 110 and
24113 of P.L. 110-245, P.L. 110-289, excluding sections 3081 and 3082 of P.L. 110-289,
25P.L. 110-343, excluding sections 301 and 302 of division A, sections 109, 116, 201,
1208, 209, 210, 303, 306, 308, and 401 of division B, and sections 202, 203, 303, 304,
2305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1)
3(A) as it relates to section 1400N (k) of the Internal Revenue Code, 702 (d) (6), 707,
4708, 710, and 711 of division C of P.L. 110-343, and P.L. 110-458, and changes that
5indirectly affect the provisions applicable to this subchapter made by P.L. 110-28,
6excluding sections 8212, 8221, 8233, and 8235 of P.L. 110-28, P.L. 110-141, P.L.
7110-142, P.L. 110-166, P.L. 110-172, excluding section 11 (b), (e), and (g) of P.L.
8110-172, P.L. 110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
9110-234, P.L. 110-245, excluding sections 110 and 113 of P.L. 110-245, P.L. 110-289,
10excluding sections 3081 and 3082 of P.L. 110-289, P.L. 110-343, excluding sections
11301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and
12401 of division B, and sections 202, 203, 303, 304, 305, 306, 307, 311, 312, 315, 317,
13318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section 1400N
14(k) of the Internal Revenue Code, 702 (d) (6), 707, 708, 710, and 711 of division C of
15P.L. 110-343, and P.L. 110-458, apply for Wisconsin purposes at the same time as for
16federal purposes.
AB75, s. 1698
17Section
1698. 71.42 (2) (t) of the statutes is created to read:
AB75,986,1718
71.42
(2) (t) For taxable years that begin after December 31, 2007, and before
19January 1, 2009, "Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L.
21102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
22sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
234, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
24431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
25202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
1(a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
2of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
31328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
4of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
5(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
6109-222, section 844 of P.L.
109-280, sections 101, 104, 108, 109, 112, 113, 116, 118,
7120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L.
109-432,
8sections 8212, 8221, 8233, and 8235 of P.L.
110-28, P.L.
110-140, and section 11 (b),
9(e), and (g) of P.L.
110-172, and as amended by P.L.
110-234, excluding sections
1015344 and 15345 (a) (1) to (3) and (6) of P.L.
110-234, P.L.
110-245, excluding sections
11110 and 113 of P.L.
110-245, P.L.
110-289, excluding sections 3081 and 3082 of P.L.
12110-289, P.L.
110-317, P.L.
110-343, excluding sections 301 and 302 of division A,
13sections 109, 116, 201, 208, 209, 210, 303, 306, 308, and 401 of division B of P.L.
14110-343, and sections 202, 203 as it relates to taxable years beginning in 2008, 303,
15304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702 (a)
16(1) (A) as it relates to section
1400N (k) of the Internal Revenue Code,
702 (d) (6),
707,
17708,
710, and
711 of division C of P.L.
110-343, P.L.
110-351, and P.L.
110-458, and
18as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
19101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
20103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
22103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
25106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
2107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
3of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
4excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
5excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
6excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
7excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
8108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
91305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
10109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
11section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
12relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
13109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
14109-222, P.L.
109-227, P.L.
109-280, excluding section 844 of P.L.
109-280, P.L.
15109-432, excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204,
16209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L.
109-432, P.L.
110-28,
17excluding sections 8212, 8221, 8233, and 8235 of P.L.
110-28, P.L.
110-141, P.L.
18110-142, P.L.
110-166, and P.L.
110-172, excluding section 11 (b), (e), and (g) of P.L.
19110-172, except that "Internal Revenue Code" does not include section 847 of the
20federal Internal Revenue Code. The Internal Revenue Code applies for Wisconsin
21purposes at the same time as for federal purposes. Amendments to the federal
22Internal Revenue Code enacted after December 31, 2007, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 2007, and
24before January 1, 2009, except that changes to the Internal Revenue Code made by
25P.L.
110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
110-234,
1P.L.
110-245, excluding sections 110 and 113 of P.L.
110-245, P.L.
110-289, excluding
2sections 3081 and 3082 of P.L.
110-289, P.L.
110-317, P.L.
110-343, excluding
3sections 301 and 302 of division A, sections 109, 116, 201, 208, 209, 210, 303, 306, 308,
4and 401 of division B of P.L.
110-343, and sections 202, 203 as it relates to taxable
5years beginning in 2008, 303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322,
6323, 324, 502, 505, 512, 702 (a) (1) (A) as it relates to section
1400N (k) of the Internal
7Revenue Code,
702 (d) (6),
707,
708,
710, and
711 of division C of P.L.
110-343, P.L.
8110-351, and P.L.
110-458, and changes that indirectly affect the provisions
9applicable to this subchapter made by 110-234, excluding sections 15344 and 15345
10(a) (1) to (3) and (6) of P.L.
110-234, P.L.
110-245, excluding sections 110 and 113 of
11P.L.
110-245, P.L.
110-289, excluding sections 3081 and 3082 of P.L.
110-289, P.L.
12110-317, P.L.
110-343, excluding sections 109, 201, 209, 210, 303, 306, and 308 of
13division B of P.L.
110-343, and sections 202, 203 as it relates to taxable years
14beginning in 2008, 305, 311, 312, 315, 317, 318, 502 (a) and (b), 505, 702 (a) (1) (A)
15as it relates to section
1400N (k) of the Internal Revenue Code,
702 (d) (6),
707,
708,
16710, and
711 of division C of P.L.
110-343, P.L.
110-351, and P.L.
110-458, apply for
17Wisconsin purposes at the same time as for federal purposes.
AB75, s. 1699
18Section
1699. 71.42 (2) (tm) of the statutes is created to read:
AB75,989,519
71.42
(2) (tm) For taxable years that begin after December 31, 2008, "Internal
20Revenue Code" means the federal Internal Revenue Code as amended to
21December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
231202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
24106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
25107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
1108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
2108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
3108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
41329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
5109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
6(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513 of P.L.
7109-222, section 844 of P.L.
109-280, sections 101, 104, 108, 109, 112, 113, 116, 118,
8120, 123 (a), 204, 209, 302, 303, 304, 305, 307, 401, 404, 417, and 425 of P.L.
109-432,
9sections 8212, 8221, 8233, and 8235 of P.L.
110-28, P.L.
110-140, section 11 (b), (e),
10and (g) of P.L.
110-172, P.L.
110-185, sections 15344 and 15345 (a) (1) to (3) and (6)
11of P.L.
110-234, sections 110 and 113 of P.L.
110-245, sections 3081 and 3082 of P.L.
12110-289, sections 301 and 302 of division A of P.L.
110-343, sections 109, 116, 201,
13208, 209, 210, 303, 306, 308, and 401 of division B of P.L.
110-343, and sections 202,
14303, 304, 305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702
15(a) (1) (A) as it relates to section
1400N (k) of the Internal Revenue Code,
702 (d) (6),
16707,
708,
710, and
711 of division C of P.L.
110-343, and as indirectly affected by P.L.
1799-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
18101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
21103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
23105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
24106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
25P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
1107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
2107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
3106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
4of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
5308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
6201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
7P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
81323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
9excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
10109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
12109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
109-222, P.L.
13109-227, P.L.
109-280, excluding section 844 of P.L.
109-280, P.L.
109-432,
14excluding sections 101, 104, 108, 109, 112, 113, 116, 118, 120, 123 (a), 204, 209, 302,
15303, 304, 305, 307, 401, 404, 417, and 425 of P.L.
109-432, P.L.
110-28, excluding
16sections 8212, 8221, 8233, and 8235 of P.L.
110-28, P.L.
110-141, P.L.
110-142, P.L.
17110-166, P.L.
110-172, excluding section 11 (b), (e), and (g) of P.L.
110-172, P.L.
18110-234, excluding sections 15344 and 15345 (a) (1) to (3) and (6) of P.L.
110-234, P.L.
19110-245, excluding sections 110 and 113 of P.L.
110-245, P.L.
110-289, excluding
20sections 3081 and 3082 of P.L.
110-289, P.L.
110-317, P.L.
110-343, excluding
21sections 301 and 302 of division A of P.L.
110-343, sections 109, 116, 201, 208, 209,
22210, 303, 306, 308, and 401 of division B of P.L.
110-343, and sections 202, 303, 304,
23305, 306, 307, 311, 312, 315, 317, 318, 321, 322, 323, 324, 502, 505, 512, 702 (a) (1)
24(A) as it relates to section
1400N (k) of the Internal Revenue Code,
702 (d) (6),
707,
25708,
710, and
711 of division C of P.L.
110-343, P.L.
110-351, and P.L.
110-458, except
1that "Internal Revenue Code" does not include section 847 of the federal Internal
2Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
3same time as for federal purposes. Amendments to the federal Internal Revenue
4Code enacted after December 31, 2008, do not apply to this paragraph with respect
5to taxable years beginning after December 31, 2008.
AB75, s. 1700
6Section
1700. 71.44 (3) of the statutes is renumbered 71.44 (3) (a) and
7amended to read:
AB75,989,188
71.44
(3) (a) In the case of a corporation required to file a return, the
9department of revenue shall allow an automatic extension of 7 months or until the
10original due date of the corporation's corresponding federal return, whichever is
11later. Any extension of time granted by law or by the internal revenue service for the
12filing of corresponding federal returns shall extend the time for filing under this
13subchapter to 30 days after the federal due date if the corporation reports the
14extension in the manner specified by the department on the return. Except for
15payments of estimated taxes, income or franchise taxes payable upon the filing of the
16tax return shall not become delinquent during such extension period, but shall
,
17except as provided in par. (b), be subject to interest at the rate of 12% per year during
18such period.
AB75, s. 1701
19Section
1701. 71.44 (3) (b) of the statutes is created to read:
AB75,989,2420
71.44
(3) (b) For taxable years beginning after December 31, 2008, for persons
21who qualify for a federal extension of time to file under
26 USC 7508A due to a
22presidentially declared disaster or terroristic or military action, income or franchise
23taxes payable upon the filing of the tax return are not subject to interest as otherwise
24provided under par. (a).
AB75, s. 1702
25Section
1702. 71.45 (2) (a) 10. of the statutes is amended to read:
AB75,990,7
171.45
(2) (a) 10. By adding to federal taxable income the amount of credit
2computed under s. 71.47 (1dd) to
(1dx) (1dy), (3g), (3h), (3n), (3p),
(3q), (3r), (3w), (5e),
3(5f), (5g), (5h), (5i), (5j),
and (5k)
, and (8r) and not passed through by a partnership,
4limited liability company, or tax-option corporation that has added that amount to
5the partnership's, limited liability company's, or tax-option corporation's income
6under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
7(1), (3), (3t), (4),
(4m), and (5).
AB75, s. 1703
8Section
1703. 71.47 (1dy) of the statutes is created to read:
AB75,990,119
71.47
(1dy) Economic development tax credit. (a)
Definition. In this
10subsection, "claimant" means a person who files a claim under this subsection and
11is certified under s. 560.701 (2) and authorized to claim tax benefits under s. 560.703.
AB75,990,1512
(b)
Filing claims. Subject to the limitations under this subsection and ss.
13560.701 to 560.706, for taxable years beginning after December 31, 2008, a claimant
14may claim as a credit against the tax imposed under s. 71.43, up to the amount of the
15tax, the amount authorized for the claimant under s. 560.703.
AB75,990,1916
(c)
Limitations. 1. No credit may be allowed under this subsection unless the
17claimant includes with the claimant's return a copy of the claimant's certification
18under s. 560.701 (2) and a copy of the claimant's notice of eligibility to receive tax
19benefits under s. 560.703 (3).
AB75,991,220
2. Partnerships, limited liability companies, and tax-option corporations may
21not claim the credit under this subsection, but the eligibility for, and the amount of,
22the credit are based on their authorization to claim tax benefits under s. 560.703.
23A partnership, limited liability company, or tax-option corporation shall compute
24the amount of credit that each of its partners, members, or shareholders may claim
25and shall provide that information to each of them. Partners, members of limited
1liability companies, and shareholders of tax-option corporations may claim the
2credit in proportion to their ownership interests.
AB75,991,43
(d)
Administration. 1. Except as provided in subd. 2., sub. (4) (e) and (f), as it
4applies to the credit under sub. (4), applies to the credit under this subsection.
AB75,991,135
2. If a claimant's certification is revoked under s. 560.705, or if a claimant
6becomes ineligible for tax benefits under s. 560.702, the claimant may not claim
7credits under this subsection for the taxable year that includes the day on which the
8certification is revoked; the taxable year that includes the day on which the claimant
9becomes ineligible for tax benefits; or succeeding taxable years and the claimant may
10not carry over unused credits from previous years to offset the tax imposed under s.
1171.43 for the taxable year that includes the day on which certification is revoked; the
12taxable year that includes the day on which the claimant becomes ineligible for tax
13benefits; or succeeding taxable years.
AB75,991,1514
3. Subsection (4) (g) and (h), as it applies to the credit under sub. (4), applies
15to the credit under this subsection.
AB75, s. 1704
16Section
1704. 71.47 (1fd) of the statutes is repealed.
AB75, s. 1705
17Section
1705. 71.47 (2m) (a) 1. (intro.) of the statutes is amended to read:
AB75,991,2018
71.47
(2m) (a) 1. (intro.) "Claimant" means an owner
of farmland, as defined
19in s. 91.01 (9),
2007 stats., of farmland domiciled in this state during the entire year
20for which a credit under this subsection is claimed, except as follows:
AB75, s. 1706
21Section
1706. 71.47 (2m) (a) 3. of the statutes is amended to read:
AB75,992,622
71.47
(2m) (a) 3. "Farmland" means 35 or more acres of real property, exclusive
23of improvements, in this state, in agricultural use, as defined in s. 91.01 (1),
2007
24stats., and owned by the claimant or any member of the claimant's household during
25the taxable year for which a credit under this subsection is claimed if the farm of
1which the farmland is a part, during that year, produced not less than $6,000 in gross
2farm profits resulting from agricultural use, as defined in s. 91.01 (1),
2007 stats., or
3if the farm of which the farmland is a part, during that year and the 2 years
4immediately preceding that year, produced not less than $18,000 in such profits, or
5if at least 35 acres of the farmland, during all or part of that year, was enrolled in the
6conservation reserve program under
16 USC 3831 to
3836.
AB75, s. 1707
7Section
1707. 71.47 (2m) (a) 4. of the statutes is amended to read:
AB75,992,138
71.47
(2m) (a) 4. "Gross farm profits" means gross receipts, excluding rent,
9from agricultural use, as defined in s. 91.01 (1)
, 2007 stats., including the fair market
10value at the time of disposition of payments in kind for placing land in federal
11programs or payments from the federal dairy termination program under
7 USC
121446 (d), less the cost or other basis of livestock or other items purchased for resale
13which are sold or otherwise disposed of during the taxable year.
AB75, s. 1708
14Section
1708. 71.47 (2m) (e) of the statutes is created to read:
AB75,992,1615
71.47
(2m) (e)
Sunset. No new claim may be filed under this subsection for a
16taxable year that begins after December 31, 2009.
AB75, s. 1709
17Section
1709. 71.47 (3) (a) 1. of the statutes is amended to read:
AB75,992,1918
71.47
(3) (a) 1. "Manufacturing" has the meaning given in s. 77.54 (6m)
, 2007
19stats.
AB75, s. 1710
20Section
1710. 71.47 (3p) (a) 1m. of the statutes is created to read:
AB75,992,2221
71.47
(3p) (a) 1m. "Dairy cooperative" means a business organized under ch.
22185 or 193 for the purpose of obtaining or processing milk.
AB75, s. 1711
23Section
1711. 71.47 (3p) (a) 3. (intro.) of the statutes is amended to read:
AB75,993,524
71.47
(3p) (a) 3. (intro.) "Dairy manufacturing modernization or expansion"
25means constructing, improving, or acquiring buildings or facilities, or acquiring
1equipment, for dairy manufacturing, including the following, if used exclusively for
2dairy manufacturing and if acquired and placed in service in this state during
3taxable years that begin after December 31, 2006, and before January 1, 2015
, or, in
4the case of dairy cooperatives, if acquired and placed in service in this state during
5taxable years that begin after December 31, 2008, and before January 1, 2017:
AB75, s. 1712
6Section
1712. 71.47 (3p) (b) of the statutes is amended to read:
AB75,993,137
71.47
(3p) (b)
Filing claims. Subject to the limitations provided in this
8subsection and s. 560.207,
except as provided in par. (c) 5., for taxable years
9beginning after December 31, 2006, and before January 1, 2015, a claimant may
10claim as a credit against the taxes imposed under s. 71.43, up to the amount of the
11tax, an amount equal to 10 percent of the amount the claimant paid in the taxable
12year for dairy manufacturing modernization or expansion related to the claimant's
13dairy manufacturing operation.
AB75, s. 1713
14Section
1713. 71.47 (3p) (c) 2m. b. of the statutes is amended to read:
AB75,993,1815
71.47
(3p) (c) 2m. b. The maximum amount of the credits that may be claimed
16by all claimants, other than members of dairy cooperatives, under this subsection
17and ss. 71.07 (3p) and 71.28 (3p) in fiscal year 2008-09, and in each fiscal year
18thereafter, is $700,000, as allocated under s. 560.207.
AB75, s. 1714
19Section
1714. 71.47 (3p) (c) 2m. bm. of the statutes is created to read:
AB75,994,220
71.47
(3p) (c) 2m. bm. The maximum amount of the credits that may be claimed
21by members of dairy cooperatives under this subsection and ss. 71.07 (3p) and 71.28
22(3p) in fiscal year 2009-10 is $600,000, as allocated under s. 560.207, and the
23maximum amount of the credits that may be claimed by members of dairy
24cooperatives under this subsection and ss. 71.07 (3p) and 71.28 (3p) in fiscal year
12010-11, and in each fiscal year thereafter, is $700,000, as allocated under s.
2560.207.
AB75, s. 1715
3Section
1715. 71.47 (3p) (c) 3. of the statutes is amended to read:
AB75,994,164
71.47
(3p) (c) 3. Partnerships, limited liability companies,
and tax-option
5corporations
, and dairy cooperatives may not claim the credit under this subsection,
6but the eligibility for, and the amount of, the credit are based on their payment of
7expenses under par. (b), except that the aggregate amount of credits that the entity
8may compute shall not exceed $200,000
for each of the entity's dairy manufacturing
9facilities. A partnership, limited liability company,
or tax-option corporation
, or
10dairy cooperative shall compute the amount of credit that each of its partners,
11members, or shareholders may claim and shall provide that information to each of
12them. Partners, members of limited liability companies, and shareholders of
13tax-option corporations may claim the credit in proportion to their ownership
14interest.
Members of a dairy cooperative may claim the credit in proportion to the
15amount of milk that each member delivers to the dairy cooperative, as determined
16by the dairy cooperative.
AB75, s. 1716
17Section
1716. 71.47 (3p) (c) 5. of the statutes is created to read:
AB75,994,2118
71.47
(3p) (c) 5. A claimant who is a member of a dairy cooperative may claim
19the credit, based on amounts described under par. (b) that are paid by the dairy
20cooperative, for taxable years beginning after December 31, 2008, and before
21January 1, 2017.
AB75, s. 1717
22Section
1717. 71.47 (3p) (c) 6. of the statutes is created to read:
AB75,994,2523
71.47
(3p) (c) 6. No credit may be allowed under this subsection unless the
24claimant submits with the claimant's return a copy of the claimant's credit
25certification and allocation under s. 560.207.
AB75, s. 1718
1Section
1718. 71.47 (3p) (d) 2. of the statutes is amended to read:
AB75,995,72
71.47
(3p) (d) 2.
If Except as provided in subd. 3., if the allowable amount of
3the claim under par. (b) exceeds the tax otherwise due under s. 71.43
or no tax is due
4under s. 71.43, the amount of the claim not used to offset the tax due shall be certified
5by the department of revenue to the department of administration for payment by
6check, share draft, or other draft drawn from the appropriation account under s.
720.835 (2) (bn).
AB75, s. 1719
8Section
1719. 71.47 (3p) (d) 3. of the statutes is created to read:
AB75,995,149
71.47
(3p) (d) 3. With regard to claims that are based on amounts described
10under par. (b) that are paid by a dairy cooperative, if the allowable amount of the
11claim under par. (b) exceeds the tax otherwise due under s. 71.43, the amount of the
12claim not used to offset the tax due shall be certified by the department of revenue
13to the department of administration for payment by check, share draft, or other draft
14drawn from the appropriation account under s. 20.835 (2) (bp).
AB75, s. 1720
15Section
1720. 71.47 (3q) of the statutes is created to read:
AB75,995,1616
71.47
(3q) Jobs tax credit. (a)
Definitions. In this subsection:
AB75,995,1817
1. "Claimant" means a person certified to receive tax benefits under s. 560.2055
18(2).
AB75,995,2019
2. "Eligible employee" means an eligible employee under s. 560.2055 (1) (b) who
20satisfies the wage requirements under s. 560.2055 (3) (a) or (b).
AB75,995,2321
(b)
Filing claims. Subject to the limitations provided in this subsection and s.
22560.2055, for taxable years beginning after December 31, 2011, a claimant may claim
23as a credit against the taxes imposed under s. 71.43 any of the following:
AB75,996,3
11. The amount of wages that the claimant paid to an eligible employee in the
2taxable year, not to exceed 10 percent of such wages, as determined by the
3department of commerce under s. 560.2055.
AB75,996,64
2. The amount of the costs incurred by the claimant in the taxable year, as
5determined under s. 560.2055, to undertake the training activities described under
6s. 560.2055 (3) (c).
AB75,996,147
(c)
Limitations. 1. Partnerships, limited liability companies, and tax-option
8corporations may not claim the credit under this subsection, but the eligibility for,
9and the amount of, the credit are based on their payment of amounts under par. (b).
10A partnership, limited liability company, or tax-option corporation shall compute
11the amount of credit that each of its partners, members, or shareholders may claim
12and shall provide that information to each of them. Partners, members of limited
13liability companies, and shareholders of tax-option corporations may claim the
14credit in proportion to their ownership interests.
AB75,996,1715
2. No credit may be allowed under this subsection unless the claimant includes
16with the claimant's return a copy of the claimant's certification for tax benefits under
17s. 560.2055 (2).
AB75,996,1918
(d)
Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
19credit under s. 71.28 (4), applies to the credit under this subsection.
AB75,996,2420
2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
21due under s. 71.43, the amount of the claim not used to offset the tax due shall be
22certified by the department of revenue to the department of administration for
23payment by check, share draft, or other draft drawn from the appropriation account
24under s. 20.835 (2) (bb).
AB75, s. 1721
25Section
1721. 71.47 (3r) of the statutes is created to read:
AB75,997,2
171.47
(3r) Meat processing facility investment credit. (a)
Definitions. In this
2subsection:
AB75,997,33
1. "Claimant" means a person who files a claim under this subsection.
AB75,997,54
2. "Meat processing" means processing livestock into meat products or
5processing meat products for sale commercially.
AB75,997,106
3. "Meat processing modernization or expansion" means constructing,
7improving, or acquiring buildings or facilities, or acquiring equipment, for meat
8processing, including the following, if used exclusively for meat processing and if
9acquired and placed in service in this state during taxable years that begin after
10December 31, 2008, and before January 1, 2017:
AB75,997,1211
a. Building construction, including livestock handling, product intake, storage,
12and warehouse facilities.
AB75,997,1313
b. Building additions.
AB75,997,1514
c. Upgrades to utilities, including water, electric, heat, refrigeration, freezing,
15and waste facilities.
AB75,997,1616
d. Livestock intake and storage equipment.
AB75,997,1917
e. Processing and manufacturing equipment, including cutting equipment,
18mixers, grinders, sausage stuffers, meat smokers, curing equipment, cooking
19equipment, pipes, motors, pumps, and valves.
AB75,997,2120
f. Packaging and handling equipment, including sealing, bagging, boxing,
21labeling, conveying, and product movement equipment.
AB75,997,2222
g. Warehouse equipment, including storage and curing racks.
