AB40,648,128 71.05 (26) (c) The basis of the investment described in par. (b) 2. shall be
9calculated by subtracting the gain described in par. (b) 1. from the amount of the
10investment described in par. (b) 2. The basis of the investment described in par. (bm)
111. shall be calculated by subtracting the gain described in par. (bm) 1. from the
12amount of the investment described in par. (bm) 1.
AB40,1319 13Section 1319. 71.05 (26) (d) of the statutes is amended to read:
AB40,648,1614 71.05 (26) (d) If a claimant defers the payment of income taxes on a capital gain
15under this subsection, the claimant may not use the gain described under par. (b) 1.
16to net capital gains and losses, as described under sub. (10) (c).
AB40,1320 17Section 1320. 71.05 (26) (f) of the statutes is amended to read:
AB40,648,2018 71.05 (26) (f) If a claimant claims the a subtraction for a capital gain under this
19subsection
par. (b) or (bm), the gain described under par. (b) 1. may not be used as
20a qualifying gain under sub. (25).
AB40,1321 21Section 1321. 71.06 (1p) (intro.) of the statutes is amended to read:
AB40,649,222 71.06 (1p) Fiduciaries, single individuals and heads of households; after 2000
232001 to 2012. (intro.) The tax to be assessed, levied and collected upon the taxable
24incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or
25reserve funds, and single individuals and heads of households shall be computed at

1the following rates for taxable years beginning after December 31, 2000, and before
2January 1, 2013
:
AB40,1322 3Section 1322. 71.06 (1q) of the statutes is created to read:
AB40,649,84 71.06 (1q) Fiduciaries, single individuals, and heads of households; after
52012.
(intro.) The tax to be assessed, levied, and collected upon the taxable incomes
6of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve
7funds, and single individuals and heads of households shall be computed at the
8following rates for taxable years beginning after December 31, 2012:
AB40,649,99 (a) On all taxable income from $0 to $7,500, 4.5 percent.
AB40,649,1110 (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 5.94
11percent.
AB40,649,1312 (c) On all taxable income exceeding $15,000 but not exceeding $112,500, 6.36
13percent.
AB40,649,1514 (d) On all taxable income exceeding $112,500 but not exceeding $225,000, 6.75
15percent.
AB40,649,1616 (e) On all taxable income exceeding $225,000, 7.75 percent.
AB40,1323 17Section 1323. 71.06 (2) (g) (intro.) of the statutes is amended to read:
AB40,649,1918 71.06 (2) (g) (intro.) For joint returns, for taxable years beginning after
19December 31, 2000, and before January 1, 2013:
AB40,1324 20Section 1324. 71.06 (2) (h) (intro.) of the statutes is amended to read:
AB40,649,2221 71.06 (2) (h) (intro.) For married persons filing separately, for taxable years
22beginning after December 31, 2000, and before January 1, 2013:
AB40,1325 23Section 1325. 71.06 (2) (i) of the statutes is created to read:
AB40,649,2524 71.06 (2) (i) For joint returns, for taxable years beginning after
25December 31, 2012:
AB40,650,1
11. On all taxable income from $0 to $10,000, 4.5 percent.
AB40,650,32 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.94
3percent.
AB40,650,54 3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.36
5percent.
AB40,650,76 4. On all taxable income exceeding $150,000 but not exceeding $300,000, 6.75
7percent.
AB40,650,88 5. On all taxable income exceeding $300,000, 7.75 percent.
AB40,1326 9Section 1326. 71.06 (2) (j) of the statutes is created to read:
AB40,650,1110 71.06 (2) (j) For married persons filing separately, for taxable years beginning
11after December 31, 2012:
AB40,650,1212 1. On all taxable income from $0 to $5,000, 4.5 percent.
AB40,650,1413 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.94
14percent.
AB40,650,1615 3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.36
16percent.
AB40,650,1817 4. On all taxable income exceeding $75,000 but not exceeding $150,000, 6.75
18percent.
AB40,650,1919 5. On all taxable income exceeding $150,000, 7.75 percent.
AB40,1327 20Section 1327. 71.06 (2e) (a) of the statutes is amended to read:
AB40,651,2121 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
22January 1, 2000, the maximum dollar amount in each tax bracket, and the
23corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
24(c) and (d), and for taxable years beginning after December 31, 1999, the maximum
25dollar amount in each tax bracket, and the corresponding minimum dollar amount

1in the next bracket, under subs. (1n), (1p) (a) to (c), (1q) (a) to (c), and (2) (e), (f), (g)
21. to 3., and (h) 1. to 3., (i) 1. to 3., and (j) 1. to 3., shall be increased each year by a
3percentage equal to the percentage change between the U.S. consumer price index
4for all urban consumers, U.S. city average, for the month of August of the previous
5year and the U.S. consumer price index for all urban consumers, U.S. city average,
6for the month of August 1997, as determined by the federal department of labor,
7except that for taxable years beginning after December 31, 2000, and before January
81, 2002, the dollar amount in the top bracket under subs. (1p) (c) and (d), (2) (g) 3.
9and 4. and (h) 3. and 4. shall be increased by a percentage equal to the percentage
10change between the U.S. consumer price index for all urban consumers, U.S. city
11average, for the month of August of the previous year and the U.S. consumer price
12index for all urban consumers, U.S. city average, for the month of August 1999, as
13determined by the federal department of labor, except that for taxable years
14beginning after December 31, 2011, the adjustment may occur only if the resulting
15amount is greater than the corresponding amount that was calculated for the
16previous year. Each amount that is revised under this paragraph shall be rounded
17to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the
18revised amount is a multiple of $5, such an amount shall be increased to the next
19higher multiple of $10. The department of revenue shall annually adjust the changes
20in dollar amounts required under this paragraph and incorporate the changes into
21the income tax forms and instructions.
AB40,1328 22Section 1328. 71.06 (2e) (b) of the statutes is amended to read:
AB40,652,1423 71.06 (2e) (b) For taxable years beginning after December 31, 2009, the
24maximum dollar amount in each tax bracket, and the corresponding minimum dollar
25amount in the next bracket, under subs. (1p) (d), (1q) (d), and (2) (g) 4. and, (h) 4., (i)

14., and (j) 4.,
and the dollar amount in the top bracket under subs. (1p) (e), (1q) (e),
2and (2) (g) 5. and, (h) 5., (i) 5., and (j) 5., shall be increased each year by a percentage
3equal to the percentage change between the U.S. consumer price index for all urban
4consumers, U.S. city average, for the month of August of the previous year and the
5U.S. consumer price index for all urban consumers, U.S. city average, for the month
6of August 2008, as determined by the federal department of labor, except that for
7taxable years beginning after December 31, 2011, the adjustment may occur only if
8the resulting amount is greater than the corresponding amount that was calculated
9for the previous year. Each amount that is revised under this paragraph shall be
10rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10
11or, if the revised amount is a multiple of $5, such an amount shall be increased to the
12next higher multiple of $10. The department of revenue shall annually adjust the
13changes in dollar amounts required under this paragraph and incorporate the
14changes into the income tax forms and instructions.
AB40,1329 15Section 1329. 71.06 (2e) (c) of the statutes is created to read:
AB40,652,2116 71.06 (2e) (c) Each amount that is revised under this subsection shall be
17rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10
18or, if the revised amount is a multiple of $5, such an amount shall be increased to the
19next higher multiple of $10. The department of revenue shall annually adjust the
20changes in dollar amounts required under this subsection and incorporate the
21changes into the income tax forms and instructions.
AB40,1330 22Section 1330. 71.06 (2m) of the statutes is amended to read:
AB40,653,223 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), or (2)
24changes during a taxable year, the taxpayer shall compute the tax for that taxable

1year by the methods applicable to the federal income tax under section 15 of the
2internal revenue code Internal Revenue Code.
AB40,1331 3Section 1331. 71.06 (2s) (d) of the statutes is amended to read:
AB40,653,164 71.06 (2s) (d) For taxable years beginning after December 31, 2000, with
5respect to nonresident individuals, including individuals changing their domicile
6into or from this state, the tax brackets under subs. (1p), (1q), and (2) (g) and, (h), (i),
7and (j)
shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted
8gross income and the denominator of which is federal adjusted gross income. In this
9paragraph, for married persons filing separately "adjusted gross income" means the
10separate adjusted gross income of each spouse, and for married persons filing jointly
11"adjusted gross income" means the total adjusted gross income of both spouses. If
12an individual and that individual's spouse are not both domiciled in this state during
13the entire taxable year, the tax brackets under subs. (1p), (1q), and (2) (g) and, (h),
14(i), and (j)
on a joint return shall be multiplied by a fraction, the numerator of which
15is their joint Wisconsin adjusted gross income and the denominator of which is their
16joint federal adjusted gross income.
AB40,1332 17Section 1332. 71.07 (2dj) (am) 4h. of the statutes is amended to read:
AB40,653,2318 71.07 (2dj) (am) 4h. Modify section 51 (a) of the internal revenue code Internal
19Revenue Code
so that the amount of the credit is 25% of the qualified first-year
20wages if the wages are paid to an applicant for a Wisconsin works Works employment
21position for service either in an unsubsidized position or in a trial job under s. 49.147
22(3), 2011 stats., and so that the amount of the credit is 20% of the qualified first-year
23wages if the wages are not paid to such an applicant.
AB40,1333 24Section 1333. 71.07 (2dx) (a) 4. of the statutes is amended to read:
AB40,654,7
171.07 (2dx) (a) 4. "Full-time job" means a regular, nonseasonal full-time
2position in which an individual, as a condition of employment, is required to work at
3least 2,080 hours per year, including paid leave and holidays, and for which the
4individual receives pay that is equal to at least 150% of the federal minimum wage
5and receives benefits that are not required by federal or state law. "Full-time job"
6does not include initial training before an employment position begins
has the
7meaning given in s. 238.30 (2m)
.
AB40,1334 8Section 1334. 71.07 (2dx) (a) 5. of the statutes is amended to read:
AB40,654,229 71.07 (2dx) (a) 5. "Member of a targeted group" means a person who resides
10in an area designated by the federal government as an economic revitalization area,
11a person who is employed in an unsubsidized job but meets the eligibility
12requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
13a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or
14in a real work, real pay project position under s. 49.147 (3m) trial employment match
15program job, as defined in s. 49.141 (1) (n)
, a person who is eligible for child care
16assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
17economically disadvantaged youth, an economically disadvantaged veteran, a
18supplemental security income recipient, a general assistance recipient, an
19economically disadvantaged ex-convict, a qualified summer youth employee, as
20defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or
21a food stamp recipient, if the person has been certified in the manner under sub. (2dj)
22(am) 3. by a designated local agency, as defined in sub. (2dj) (am) 2.
AB40,1335 23Section 1335. 71.07 (2dx) (b) 2. of the statutes is amended to read:
AB40,655,324 71.07 (2dx) (b) 2. The amount determined by multiplying the amount
25determined under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number

1of full-time jobs created in a development zone and filled by a member of a targeted
2group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the
3subsidies and reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
AB40,1336 4Section 1336. 71.07 (2dx) (b) 3. of the statutes is amended to read:
AB40,655,95 71.07 (2dx) (b) 3. The amount determined by multiplying the amount
6determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
7of full-time jobs created in a development zone and not filled by a member of a
8targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or
9the subsidies and reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
AB40,1337 10Section 1337. 71.07 (2dx) (b) 4. of the statutes is amended to read:
AB40,655,1811 71.07 (2dx) (b) 4. The amount determined by multiplying the amount
12determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the
13number of full-time jobs retained, as provided in the rules under s. 238.385 or s.
14560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub.
15(2dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.,
16and for which significant capital investment was made and by then subtracting the
17subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
18under s. 49.147 (3m) (c)
for those jobs.
AB40,1338 19Section 1338. 71.07 (2dx) (b) 5. of the statutes is amended to read:
AB40,656,220 71.07 (2dx) (b) 5. The amount determined by multiplying the amount
21determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
22of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
232009 stats., excluding jobs for which a credit has been claimed under sub. (2dj), in
24a development zone and not filled by a member of a targeted group and by then

1subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
2reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
AB40,1339 3Section 1339. 71.07 (3w) (b) 1. a. of the statutes is amended to read:
AB40,656,124 71.07 (3w) (b) 1. a. The number of full-time employees whose annual wages
5are greater than $20,000 the amount determined by multiplying 2,080 by 150
6percent of the federal minimum wage
in a tier I county or municipality or greater
7than $30,000 in a tier II county or municipality and who the claimant employed in
8the enterprise zone in the taxable year, minus the number of full-time employees
9whose annual wages were greater than $20,000 the amount determined by
10multiplying 2,080 by 150 percent of the federal minimum wage
in a tier I county or
11municipality or greater than $30,000 in a tier II county or municipality and who the
12claimant employed in the area that comprises the enterprise zone in the base year.
AB40,1340 13Section 1340. 71.07 (3w) (b) 1. b. of the statutes is amended to read:
AB40,656,2214 71.07 (3w) (b) 1. b. The number of full-time employees whose annual wages
15are greater than $20,000 the amount determined by multiplying 2,080 by 150
16percent of the federal minimum wage
in a tier I county or municipality or greater
17than $30,000 in a tier II county or municipality and who the claimant employed in
18the state in the taxable year, minus the number of full-time employees whose annual
19wages were greater than $20,000 the amount determined by multiplying 2,080 by
20150 percent of the federal minimum wage
in a tier I county or municipality or greater
21than $30,000 in a tier II county or municipality and who the claimant employed in
22the state in the base year.
AB40,1341 23Section 1341. 71.07 (3w) (b) 2. of the statutes is amended to read:
AB40,657,824 71.07 (3w) (b) 2. Determine the claimant's average zone payroll by dividing
25total wages for full-time employees whose annual wages are greater than $20,000

1the amount determined by multiplying 2,080 by 150 percent of the federal minimum
2wage
in a tier I county or municipality or greater than $30,000 in a tier II county or
3municipality and who the claimant employed in the enterprise zone in the taxable
4year by the number of full-time employees whose annual wages are greater than
5$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
6minimum wage
in a tier I county or municipality or greater than $30,000 in a tier II
7county or municipality and who the claimant employed in the enterprise zone in the
8taxable year.
AB40,1342 9Section 1342. 71.07 (3w) (b) 3. of the statutes is amended to read:
AB40,657,1410 71.07 (3w) (b) 3. For employees in a tier I county or municipality, subtract
11$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
12minimum wage
from the amount determined under subd. 2. and for employees in a
13tier II county or municipality, subtract $30,000 from the amount determined under
14subd. 2.
AB40,1343 15Section 1343. 71.07 (3w) (bm) 2. of the statutes is amended to read:
AB40,658,416 71.07 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
174., and subject to the limitations provided in this subsection and s. 238.399 or s.
18560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
19s. 71.02 or 71.08 an amount equal to the percentage, as determined under s. 238.399
20or s. 560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid
21in the taxable year to all of the claimant's full-time employees whose annual wages
22are greater than $20,000 the amount determined by multiplying 2,080 by 150
23percent of the federal minimum wage
in a tier I county or municipality, not including
24the wages paid to the employees determined under par. (b) 1., or greater than $30,000
25in a tier II county or municipality, not including the wages paid to the employees

1determined under par. (b) 1., and who the claimant employed in the enterprise zone
2in the taxable year, if the total number of such employees is equal to or greater than
3the total number of such employees in the base year. A claimant may claim a credit
4under this subdivision for no more than 5 consecutive taxable years.
AB40,1344 5Section 1344. 71.07 (5d) (c) 1. of the statutes is repealed.
AB40,1345 6Section 1345. 71.07 (5i) (b) of the statutes is amended to read:
AB40,658,137 71.07 (5i) (b) Filing claims. Subject to the limitations provided in this
8subsection, for taxable years beginning after December 31, 2011, and before January
91, 2014,
a claimant may claim as a credit against the taxes imposed under ss. 71.02
10and 71.08, up to the amount of those taxes, an amount equal to 50 percent of the
11amount the claimant paid in the taxable year for information technology hardware
12or software that is used to maintain medical records in electronic form, if the
13claimant is a health care provider, as defined in s. 146.81 (1) (a) to (p).
AB40,1346 14Section 1346. 71.07 (5r) (a) 2. of the statutes is amended to read:
AB40,658,1615 71.07 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.55
16(1) (c).
AB40,1347 17Section 1347. 71.07 (5r) (a) 6. b. of the statutes is amended to read:
AB40,658,1918 71.07 (5r) (a) 6. b. A school approved under s. 38.50 440.55, if the delivery of
19education occurs in this state.
AB40,1348 20Section 1348. 71.07 (6e) (a) 2. d. of the statutes is created to read:
AB40,659,321 71.07 (6e) (a) 2. d. An individual who had served on active duty under
22honorable conditions in the U.S. armed forces or in forces incorporated as part of the
23U.S. armed forces; who was a resident of this state at the time of entry into that active
24service or who had been a resident of this state for any consecutive 5-year period
25after entry into that active duty service; who was a resident of this state at the time

1of his or her death; and following the individual's death, his or her spouse began to
2receive, and continues to receive, dependency and indemnity compensation, as
3defined in 38 USC 101 (14).
AB40,1349 4Section 1349. 71.10 (5k) (i) of the statutes is amended to read:
AB40,659,125 71.10 (5k) (i) Appropriations. From the moneys received from designations for
6the Badger Chapter, an amount equal to the sum of administrative expenses,
7including data processing costs, certified under par. (h) 1. shall be deposited in the
8general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
9the net amount remaining that is certified under par. (h) 3. shall be credited to the
10appropriation under s. 20.435 (1) 20.855 (4) (gd) and the department shall annually
11pay that certified net amount to the Badger Chapter for its Wisconsin Disaster Relief
12Fund
.
AB40,1350 13Section 1350. 71.125 (1) of the statutes is amended to read:
AB40,659,1714 71.125 (1) Except as provided in sub. (2), the tax imposed by this chapter on
15individuals and the rates under s. 71.06 (1), (1m), (1n), (1p), (1q   ), and (2) shall
16apply to the Wisconsin taxable income of estates or trusts, except nuclear
17decommissioning trust or reserve funds, and that tax shall be paid by the fiduciary.
AB40,1351 18Section 1351. 71.125 (2) of the statutes is amended to read:
AB40,659,2319 71.125 (2) Each electing small business trust, as defined in section 1361 (e) (1)
20of the Internal Revenue Code, is subject to tax at the highest rate under s. 71.06 (1),
21(1m), (1n) or, (1p), or (1q), whichever taxable year is applicable, on its income as
22computed under section 641 of the Internal Revenue Code, as modified by s. 71.05
23(6) to (12), (19) and (20).
AB40,1352 24Section 1352. 71.17 (6) of the statutes is amended to read:
AB40,660,4
171.17 (6) Funeral trusts. If a qualified funeral trust makes the election under
2section 685 of the Internal Revenue Code for federal income tax purposes, that
3election applies for purposes of this chapter and each trust shall compute its own tax
4and shall apply the rates under s. 71.06 (1), (1m), (1n) or , (1p), or (1q).
AB40,1353 5Section 1353. 71.22 (4) (i) of the statutes is created to read:
AB40,663,186 71.22 (4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
8December 31, 2012, means the federal Internal Revenue Code as amended to
9December 31, 2010, excluding sections 103, 104, and 110 of P.L. 102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
111202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
12106-519, sections 162 and 165 of P.L. 106-554, section 431 of P.L. 107-16, sections
13101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section
141201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections
15101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
16109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
17and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L. 109-73,
18sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
19(q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L. 109-222, P.L.
20109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division
21A and section 403 of division C of P.L. 109-432, P.L. 110-28, except sections 8215,
228231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2, 3, and 5 of P.L.
23110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172, P.L.
24110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246, except sections 4,
2515312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections 3071, 3081, and

13082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343, except sections 116,
2208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343,
3P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
4division B of P.L. 111-5, section 201 of P.L. 111-147, P.L. 111-148, except sections
51322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
610908, and 10909 of P.L. 111-148, P.L. 111-152, except sections 1403 and 1407 of P.L.
7111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except
8sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111,
92112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended by section 1858
10of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121
11of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, indirectly affected in the
12provisions applicable to this subchapter by P.L. 99-514, excluding sections 803 (d)
13(2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514, P.L. 100-203,
14P.L. 100-647, excluding section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
15101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
16103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
18103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
20104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
21106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
22P.L. 106-554, P.L. 106-573, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
23107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
24101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
25107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

1108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
2108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
3108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
4847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.
5109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
61329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.
7109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
8sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
9(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
10503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410,
11412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,
12sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,
13excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)
14and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.
15110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.
16110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,
17excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B
18and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,
19sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
20111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections
211322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
2210908, and 10909 of P.L. 111-148, sections 1403 and 1407 of P.L. 111-152, P.L.
23111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections
242014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L.
25112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121 of P.L.

1112-141, and sections 101 and 902 of P.L. 112-240. The Internal Revenue Code
2applies for Wisconsin purposes at the same time as for federal purposes, except that
3changes made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and
410902 of P.L. 111-148, sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L.
5112-10, section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121
6of P.L. 112-141 do not apply for taxable years beginning before January 1, 2013.
7Amendments to the federal Internal Revenue Code enacted after December 31, 2010,
8do not apply to this paragraph with respect to taxable years beginning after
9December 31, 2010, except that changes to the Internal Revenue Code made by
10section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and sections 40211, 40241,
1140242, and 100121 of P.L. 112-141, and changes that indirectly affect the provisions
12applicable to this subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L.
13112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply
14for taxable years beginning before January 1, 2013, and changes to the Internal
15Revenue Code made by sections 101 and 902 of P.L. 112-240, and changes that
16indirectly affect the provisions applicable to this subchapter made by sections 101
17and 902 of P.L. 112-240, apply for Wisconsin purposes at the same time as for federal
18purposes.
AB40,1354 19Section 1354. 71.22 (4) (o) of the statutes is repealed.
AB40,1355 20Section 1355. 71.22 (4) (p) of the statutes is renumbered 71.22 (4) (a).
AB40,1356 21Section 1356. 71.22 (4) (q) of the statutes is renumbered 71.22 (4) (b).
AB40,1357 22Section 1357. 71.22 (4) (r) of the statutes is renumbered 71.22 (4) (c).
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