AB40,1360
25Section
1360. 71.22 (4) (u) of the statutes is renumbered 71.22 (4) (f).
AB40,1361
1Section
1361. 71.22 (4) (um) of the statutes is renumbered 71.22 (4) (g).
AB40,1362
2Section
1362. 71.22 (4) (un) of the statutes is renumbered 71.22 (4) (h) and
3amended to read:
AB40,667,134
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2010,
and before January 1, 2013, means the federal Internal Revenue
7Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
104, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
11431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
12202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
13(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
14910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
151326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
16301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
17(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
18109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
19of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
20sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
213, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
22110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
23except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
243071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
25except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
1division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
21522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
3111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
4P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
5section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
6111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
7111-240, and P.L.
111-312,
and as amended by section 902 of P.L. 112-240, and as
8indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
9100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
10(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
11101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
12excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
16104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
17105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
18162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
19107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding 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, 102, 201, 211, 242, 244, 336, 337, 422,
25847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
1109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
3109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, 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, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
6503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
7412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
8sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
9excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
10and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
11110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
12110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
13excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
14and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
15sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
16111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
171322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407
18of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of
19P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240,
and P.L.
20111-325, and section 902 of P.L. 112-240. The Internal Revenue Code applies for
21Wisconsin purposes at the same time as for federal purposes, except that changes
22made by section 209 of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424,
23and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215,
248231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding
25sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b),
1(e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
110-245, sections 15312,
215313, 15314, and 15342 of P.L.
110-246, sections 3031, 3032, 3033, 3041, 3051,
33052, 3061, and 3092 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
4110-317, sections 116, 208, and 211 of division B and section 504 of division C of P.L.
5110-343, section 14 of P.L.
111-92, sections 531, 532, and 533 of P.L.
111-147,
6sections 10908 and 10909 of P.L.
111-148, and section 2043 of P.L.
111-240 do not
7apply for taxable years beginning before January 1, 2011. Amendments to the
8federal Internal Revenue Code enacted after December 31, 2010, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2010
, and
10before January 1, 2013, except that changes to the Internal Revenue Code made by
11section 902 of P.L. 112-240, and changes that indirectly affect the provisions
12applicable to this subchapter made by section 902 of P.L. 112-240, apply for
13Wisconsin purposes at the same time as for federal purposes.
AB40,1363
14Section
1363. 71.22 (4m) (i) of the statutes is created to read:
AB40,670,2515
71.22
(4m) (i) For taxable years that begin after December 31, 2012, "Internal
16Revenue Code," for corporations that are subject to a tax on unrelated business
17income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
18to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
201202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
21106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections
22101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section
231201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections
24101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
25109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
1and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73,
2sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
3(q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
4109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division
5A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215,
68231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
7110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
8110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4,
915312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
103082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
11208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
12P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
13division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
141322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
1510908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
16111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
17sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
182112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
19of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
20of P.L.
112-141, and sections 101 and 902 of P.L.
112-240, and as indirectly affected
21in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
22100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
23102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
24102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
1104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
3105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
5107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
6107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
7107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
8106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
9of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
10308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
11201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
12P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
131323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
14excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
15109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
161400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
17109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
18P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
19and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
208236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
21110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
22P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
2315316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
243082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
25116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
1110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
21531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
3section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,
49016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and
51407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217
6of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
7111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211,
840241, 40242, and 100121 of P.L.
112-141, and sections 101 and 902 of P.L.
112-240.
9The Internal Revenue Code applies for Wisconsin purposes at the same time as for
10federal purposes, except that changes made by P.L.
106-573, sections 9004, 9005,
119012, 9013, 9014, 9016, and 10902 of P.L.
111-148, sections 1403 and 1407 of P.L.
12111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211,
1340241, 40242, and 100121 of P.L.
112-141 do not apply for taxable years beginning
14before January 1, 2013. Amendments to the federal Internal Revenue Code enacted
15after December 31, 2010, do not apply to this paragraph with respect to taxable years
16beginning after December 31, 2010, except that changes to the Internal Revenue
17Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections
1840211, 40241, 40242, and 100121 of P.L.
112-141, and changes that indirectly affect
19the provisions applicable to this subchapter made by section 1858 of P.L.
112-10,
20section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
21112-141, do not apply for taxable years beginning before January 1, 2013, and
22changes to the Internal Revenue Code made by sections 101 and 902 of P.L.
112-240,
23and changes that indirectly affect the provisions applicable to this subchapter made
24by sections 101 and 902 of P.L.
112-240, apply for Wisconsin purposes at the same
25time as for federal purposes.
AB40,1364
1Section
1364. 71.22 (4m) (m) of the statutes is repealed.
AB40,1365
2Section
1365. 71.22 (4m) (n) of the statutes is renumbered 71.22 (4m) (a).
AB40,1366
3Section
1366. 71.22 (4m) (o) of the statutes is renumbered 71.22 (4m) (b).
AB40,1367
4Section
1367. 71.22 (4m) (p) of the statutes is renumbered 71.22 (4m) (c).
AB40,1368
5Section
1368. 71.22 (4m) (q) of the statutes is renumbered 71.22 (4m) (d).
AB40,1369
6Section
1369. 71.22 (4m) (r) of the statutes is renumbered 71.22 (4m) (e).
AB40,1370
7Section
1370. 71.22 (4m) (s) of the statutes is renumbered 71.22 (4m) (f).
AB40,1371
8Section
1371. 71.22 (4m) (sm) of the statutes is renumbered 71.22 (4m) (g).
AB40,1372
9Section
1372. 71.22 (4m) (sn) of the statutes is renumbered 71.22 (4m) (h) and
10amended to read:
AB40,674,1811
71.22
(4m) (h) For taxable years that begin after December 31, 2010,
and
12before January 1, 2013, "Internal Revenue Code," for corporations that are subject
13to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
14Internal Revenue Code as amended to December 31, 2010, excluding sections 103,
15104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
16(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
18P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
19sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
20308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336,
21337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
221310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
2311146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
24to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
25207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410,
1412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
2P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
3110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b),
4(e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245,
5P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
6110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317,
7P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313
8and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401,
91402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
10111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,
11and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
12111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and
13217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113
14of P.L.
111-240, and P.L.
111-312,
and as amended by section 902 of P.L. 112-240, 15and as indirectly affected in the provisions applicable to this subchapter by P.L.
1699-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
17101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
18102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
19(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
20103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
211311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
22105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
23106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
25107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
1107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
2106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
3of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
4308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
5201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
6P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
71323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
8excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
9109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
101400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
11109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
12P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
13and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
148236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
15110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
16P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
1715316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
183082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
19116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
20110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
211531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
22section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and
2310909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
24111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and
252113 of P.L.
111-240, P.L.
and 111-325
, and section 902 of P.L. 112-240. The Internal
1Revenue Code applies for Wisconsin purposes at the same time as for federal
2purposes, except that changes made by section 209 of P.L.
109-222, sections 117, 406,
3409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
4109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
5110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding
6sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
7110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031,
83032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317,
9excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division B and
10section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532,
11and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section 2043
12of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011.
13Amendments to the Internal Revenue Code enacted after December 31, 2010, do not
14apply to this paragraph with respect to taxable years beginning after
15December 31, 2010
, and before January 1, 2013, except that changes to the Internal
16Revenue Code made by section 902 of P.L. 112-240, and changes that indirectly affect
17the provisions applicable to this subchapter made by section 902 of P.L. 112-240,
18apply for Wisconsin purposes at the same time as for federal purposes.
AB40,1373
19Section
1373. 71.26 (1m) (L) of the statutes is created to read:
AB40,674,2420
71.26
(1m) (L) Those issued under s. 231.03 (6), if the bonds or notes are issued
21for the benefit of a person who is eligible to receive the proceeds of bonds or notes from
22another entity for the same purpose for which the bonds or notes are issued under
23s. 231.03 (6) and the interest income received from the other bonds or notes is exempt
24from taxation under this subchapter.
AB40,1374
25Section
1374. 71.26 (2) (b) 9. of the statutes is created to read:
AB40,684,5
171.26
(2) (b) 9. For taxable years that begin after December 31, 2012, for a
2corporation, conduit, or common law trust which qualifies as a regulated investment
3company, real estate mortgage investment conduit, real estate investment trust, or
4financial asset securitization investment trust under the Internal Revenue Code as
5amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227,
6sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
71123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
85 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16,
9sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27,
10section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311,
11sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357,
12P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329,
131348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
14109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
15(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
16P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
17division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
188215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
19of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
20P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
214, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
223082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
23208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
24P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
25division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
11322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
210908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
3111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
4sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
52112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
6of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
7of P.L.
112-141, and sections 101 and 902 of P.L.
112-240, and as indirectly affected
8in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
9100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
10102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
11102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
13104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
15105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
17107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
18107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
19107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
20106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
21of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
22308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
23201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
24P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
251323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
1excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
2109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
31400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
4109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
5P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
6and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
78236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
8110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
9P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
1015316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
113082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
12116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
13110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
141531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
15section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,
169016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and
171407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217
18of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
19111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211,
2040241, 40242, and 100121 of P.L.
112-141, and sections 101 and 902 of P.L.
112-240,
21"net income" means the federal regulated investment company taxable income,
22federal real estate mortgage investment conduit taxable income, federal real estate
23investment trust or financial asset securitization investment trust taxable income
24of the corporation, conduit, or trust as determined under the Internal Revenue Code
25as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
1102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
2sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
34, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
4107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
5108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
6108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
7108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
81329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
9109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
11P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
12division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
138215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
14of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
15P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
164, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
173082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
18208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
19P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
20division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
211322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
2210908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
23111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
24sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
252112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
1of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
2of P.L.
112-141, and sections 101 and 902 of P.L.
112-240, and as indirectly affected
3in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
4100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
5102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
6102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
713203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
8104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
10105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
11excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
12107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
13107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
14107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
15106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
16of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
17308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
18201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
19P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
201323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
21excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
22109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
231400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
24109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
25P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
1and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
28236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
3110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
4P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
515316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
63082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
7116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
8110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
91531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
10section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,
119016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, section 1407 of
12P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
13111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
14section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242,
15and 100121 of P.L.
112-141, and sections 101 and 902 of P.L.
112-240, except that
16property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated
17for taxable years 1983 to 1986 under the Internal Revenue Code as amended to
18December 31, 1980, shall continue to be depreciated under the Internal Revenue
19Code as amended to December 31, 1980, and except that the appropriate amount
20shall be added or subtracted to reflect differences between the depreciation or
21adjusted basis for federal income tax purposes and the depreciation or adjusted basis
22under this chapter of any property disposed of during the taxable year. The Internal
23Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and
24110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
25103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
1sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section
2431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
3202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
4(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
5910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
61326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
7301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
8(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
9109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
10of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
11sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
123, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
13110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
14except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
153071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
16except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
17division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
181522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
19111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021,
209022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section
211407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226,
22except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043,
232111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section
241858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and
25100121 of P.L.
112-141, and sections 101 and 902 of P.L.
112-240, and as indirectly
1affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
2P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
3P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
4102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
9excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
10107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
11107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
12107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
13106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
14of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
15308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
16201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
17P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
181323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
19excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
20109-73, 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, P.L.
109-151, P.L.
22109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
23P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
24and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
258236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
1110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
2P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
315316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
43082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
5116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
6110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
71531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
8section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,
99016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and
101407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217
11of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
12111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211,
1340241, 40242, and 100121 of P.L.
112-141, and sections 101 and 902 of P.L.
112-240 14applies for Wisconsin purposes at the same time as for federal purposes, except that
15changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and
1610902 of P.L.
111-148, and sections 1403 and 1407 of P.L.
111-152, section 1858 of
17P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and
18100121 of P.L.
112-141 do not apply for taxable years beginning before January 1,
192013. Amendments to the federal Internal Revenue Code enacted after December
2031, 2010, do not apply to this paragraph with respect to taxable years beginning after
21December 31, 2010, except that changes to the Internal Revenue Code made by
22section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241,
2340242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions
24applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
25112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply
1for taxable years beginning before January 1, 2013, and changes to the Internal
2Revenue Code made by sections 101 and 902 of P.L.
112-240, and changes that
3indirectly affect the provisions applicable to this subchapter made by sections 101
4and 902 of P.L.
112-240, apply for Wisconsin purposes at the same time as for federal
5purposes.
AB40,1375
6Section
1375. 71.26 (2) (b) 15. of the statutes is repealed.
AB40,1376
7Section
1376. 71.26 (2) (b) 16. of the statutes is renumbered 71.26 (2) (b) 1.
AB40,1377
8Section
1377. 71.26 (2) (b) 17. of the statutes is renumbered 71.26 (2) (b) 2.
AB40,1378
9Section
1378. 71.26 (2) (b) 18. of the statutes is renumbered 71.26 (2) (b) 3.
AB40,1379
10Section
1379. 71.26 (2) (b) 19. of the statutes is renumbered 71.26 (2) (b) 4.
AB40,1380
11Section
1380. 71.26 (2) (b) 20. of the statutes is renumbered 71.26 (2) (b) 5.
AB40,1381
12Section
1381. 71.26 (2) (b) 21. of the statutes is renumbered 71.26 (2) (b) 6.
AB40,1382
13Section
1382. 71.26 (2) (b) 22. of the statutes is renumbered 71.26 (2) (b) 7.
AB40,1383
14Section
1383. 71.26 (2) (b) 23. of the statutes is renumbered 71.26 (2) (b) 8. and
15amended to read:
AB40,693,816
71.26
(2) (b) 8. For taxable years that begin after December 31, 2010,
and
17before January 1, 2013, for a corporation, conduit, or common law trust which
18qualifies as a regulated investment company, real estate mortgage investment
19conduit, real estate investment trust, or financial asset securitization investment
20trust under the Internal Revenue Code as amended to December 31, 2010, excluding
21sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2213174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and
231605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165
24of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of
25P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
1sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211,
2242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305,
31308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58,
4section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as
5it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135,
6sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117,
7406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division
8C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of
9P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections
103 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301
11of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and
1215342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of
13P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and
14sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261,
151262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201
16of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108,
1710908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152,
18P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215
19and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and
202113 of P.L.
111-240, and P.L.
111-312,
and as amended by section 902 of P.L.
21112-240, and as indirectly affected in the provisions applicable to this subchapter by
22P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
23P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
3105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
4106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
5P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
6107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
7107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
8106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
9of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
10308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
11201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
12P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
131323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
14excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
15109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
161400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
17109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227,
18P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
19and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
208236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
21110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
22P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314,
2315316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and
243082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections
25116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
1110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,
21531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding
3section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and
410909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
5111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and
62113 of P.L.
111-240 and P.L.
111-325, and section 902 of P.L. 112-240, "net income"
7means the federal regulated investment company taxable income, federal real estate
8mortgage investment conduit taxable income, federal real estate investment trust
9or financial asset securitization investment trust taxable income of the corporation,
10conduit, or trust as determined under the Internal Revenue Code as amended to
11December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
131202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
14106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
15107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
16108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
17108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
18108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
191329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
20109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
21(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
22P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
23division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
248215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
25of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
1P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
24, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
33082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
4208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
5P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
6division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
71322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, P.L.
111-152,
8except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203,
9P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except
10sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312,
and as
11amended by section 902 of P.L. 112-240, and as indirectly affected in the provisions
12applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
13101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
14excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
15103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
16103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
17excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
18104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
19105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
20162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
21107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
22101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
23107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
24108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
25108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
1108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
2847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
3109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
41329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
5109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
6sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
7(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
8503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
9412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
10sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
11excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
12and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
13110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
14110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
15excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
16and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
17sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
18111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
191322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407
20of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of
21P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240,
and P.L.
22111-325, and section 902 of P.L. 112-240, except that property that, under s. 71.02
23(1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986
24under the Internal Revenue Code as amended to December 31, 1980, shall continue
25to be depreciated under the Internal Revenue Code as amended to
1December 31, 1980, and except that the appropriate amount shall be added or
2subtracted to reflect differences between the depreciation or adjusted basis for
3federal income tax purposes and the depreciation or adjusted basis under this
4chapter of any property disposed of during the taxable year. The Internal Revenue
5Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
6102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
7sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
84, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
9431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
10202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
11(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
12910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
131326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
14301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
15(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
16109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
17of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
18sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
193, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
20110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
21except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
223071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
23except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
24division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
251522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
1111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
2P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
3section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
4111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
5111-240, and P.L.
111-312,
and as amended by section 902 of P.L. 112-240, and as
6indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
7100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
8101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
9102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
11104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
12(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
13105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
15excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
17107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
18202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
19108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
20401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211,
21242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476,
22P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
231326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
24of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
25excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
1(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
2101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406,
3409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
4109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
5110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding
6sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section
7301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
8110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
9110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of
10division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
11110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B
12of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147,
13sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148,
14section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215
15and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240,
16and P.L.
111-325, and section 902 of P.L. 112-240, applies for Wisconsin purposes at
17the same time as for federal purposes, except that changes made by section 209 of
18P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A
19and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
208236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
21110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
22sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
23110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
24110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and
25211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
1111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
2111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning
3before January 1, 2011. Amendments to the Internal Revenue Code enacted after
4December 31, 2010, do not apply to this subdivision with respect to taxable years that
5begin after December 31, 2010
, and before January 1, 2013, except that changes to
6the Internal Revenue Code made by section 902 of P.L. 112-240, and changes that
7indirectly affect the provisions applicable to this subchapter made by section 902 of
8P.L. 112-240, apply for Wisconsin purposes at the same time as for federal purposes.
AB40,1384
9Section
1384. 71.28 (1dj) (am) 4h. of the statutes is amended to read:
AB40,693,1510
71.28
(1dj) (am) 4h. Modify section 51 (a) of the
internal revenue code Internal
11Revenue Code so that the amount of the credit is 25% of the qualified first-year
12wages if the wages are paid to an applicant for a Wisconsin
works Works employment
13position for service either in an unsubsidized position or in a trial job under s. 49.147
14(3)
, 2011 stats., and so that the amount of the credit is 20% of the qualified first-year
15wages if the wages are not paid to such an applicant.
AB40,1385
16Section
1385. 71.28 (1dx) (a) 4. of the statutes is amended to read:
AB40,693,2317
71.28
(1dx) (a) 4. "Full-time job"
means a regular, nonseasonal full-time
18position in which an individual, as a condition of employment, is required to work at
19least 2,080 hours per year, including paid leave and holidays, and for which the
20individual receives pay that is equal to at least 150% of the federal minimum wage
21and receives benefits that are not required by federal or state law. "Full-time job"
22does not include initial training before an employment position begins has the
23meaning given in s. 238.30 (2m).
AB40,1386
24Section
1386. 71.28 (1dx) (a) 5. of the statutes is amended to read:
AB40,694,14
171.28
(1dx) (a) 5. "Member of a targeted group" means a person who resides
2in an area designated by the federal government as an economic revitalization area,
3a person who is employed in an unsubsidized job but meets the eligibility
4requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
5a person who is employed in a trial job, as defined in s. 49.141 (1) (n),
2011 stats., or
6in a
real work, real pay project position under s. 49.147 (3m) trial employment match
7program job, as defined in s. 49.141 (1) (n), a person who is eligible for child care
8assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
9economically disadvantaged youth, an economically disadvantaged veteran, a
10supplemental security income recipient, a general assistance recipient, an
11economically disadvantaged ex-convict, a qualified summer youth employee, as
12defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or
13a food stamp recipient, if the person has been certified in the manner under sub. (1dj)
14(am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
AB40,1387
15Section
1387. 71.28 (1dx) (b) 2. of the statutes is amended to read:
AB40,694,2016
71.28
(1dx) (b) 2. The amount determined by multiplying the amount
17determined under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number
18of full-time jobs created in a development zone and filled by a member of a targeted
19group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or the
20subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40,1388
21Section
1388. 71.28 (1dx) (b) 3. of the statutes is amended to read:
AB40,695,222
71.28
(1dx) (b) 3. The amount determined by multiplying the amount
23determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
24of full-time jobs created in a development zone and not filled by a member of a
1targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
or
2the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40,1389
3Section
1389. 71.28 (1dx) (b) 4. of the statutes is amended to read:
AB40,695,114
71.28
(1dx) (b) 4. The amount determined by multiplying the amount
5determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the
6number of full-time jobs retained, as provided in the rules under s. 238.385 or s.
7560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub.
8(1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.,
9and for which significant capital investment was made and by then subtracting the
10subsidies paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid
11under s. 49.147 (3m) (c) for those jobs.
AB40,1390
12Section
1390. 71.28 (1dx) (b) 5. of the statutes is amended to read:
AB40,695,1913
71.28
(1dx) (b) 5. The amount determined by multiplying the amount
14determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
15of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
162009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in
17a development zone and not filled by a member of a targeted group and by then
18subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
19reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40,1391
20Section
1391. 71.28 (3w) (b) 1. a. of the statutes is amended to read:
AB40,696,421
71.28
(3w) (b) 1. a. The number of 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 or greater
24than $30,000 in a tier II county or municipality and who the claimant employed in
25the enterprise zone in the taxable year, minus the number of full-time employees
1whose annual wages were greater than
$20,000
the amount determined by
2multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or
3municipality or greater than $30,000 in a tier II county or municipality and who the
4claimant employed in the area that comprises the enterprise zone in the base year.
AB40,1392
5Section
1392. 71.28 (3w) (b) 1. b. of the statutes is amended to read:
AB40,696,146
71.28
(3w) (b) 1. b. The number of full-time employees whose annual wages
7are greater than
$20,000 the amount determined by multiplying 2,080 by 150
8percent of the federal minimum wage in a tier I county or municipality or greater
9than $30,000 in a tier II county or municipality and who the claimant employed in
10the state in the taxable year, minus the number of full-time employees whose annual
11wages were greater than
$20,000 the amount determined by multiplying 2,080 by
12150 percent of the federal minimum wage in a tier I county or municipality or greater
13than $30,000 in a tier II county or municipality and who the claimant employed in
14the state in the base year.
AB40,1393
15Section
1393. 71.28 (3w) (b) 2. of the statutes is amended to read:
AB40,696,2516
71.28
(3w) (b) 2. Determine the claimant's average zone payroll by dividing
17total wages for full-time employees whose annual wages are greater than
$20,000 18the amount determined by multiplying 2,080 by 150 percent of the federal minimum
19wage in a tier I county or municipality or greater than $30,000 in a tier II county or
20municipality and who the claimant employed in the enterprise zone in the taxable
21year by the number of full-time employees whose annual wages are greater than
22$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
23minimum wage in a tier I county or municipality or greater than $30,000 in a tier II
24county or municipality and who the claimant employed in the enterprise zone in the
25taxable year.
AB40,1394
1Section
1394. 71.28 (3w) (b) 3. of the statutes is amended to read:
AB40,697,62
71.28
(3w) (b) 3. For employees in a tier I county or municipality, subtract
3$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
4minimum wage from the amount determined under subd. 2. and for employees in a
5tier II county or municipality, subtract $30,000 from the amount determined under
6subd. 2.
AB40,1395
7Section
1395. 71.28 (3w) (bm) 2. of the statutes is amended to read:
AB40,697,218
71.28
(3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
94., and subject to the limitations provided in this subsection and s. 238.399 or s.
10560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
11s. 71.23 an amount equal to the percentage, as determined under s. 238.399 or s.
12560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in
13the taxable year to all of the claimant's full-time employees whose annual wages are
14greater than
$20,000 the amount determined by multiplying 2,080 by 150 percent
15of the federal minimum wage in a tier I county or municipality, not including the
16wages paid to the employees determined under par. (b) 1., or greater than $30,000
17in a tier II county or municipality, not including the wages paid to the employees
18determined under par. (b) 1., and who the claimant employed in the enterprise zone
19in the taxable year, if the total number of such employees is equal to or greater than
20the total number of such employees in the base year. A claimant may claim a credit
21under this subdivision for no more than 5 consecutive taxable years.
AB40,1396
22Section
1396. 71.28 (5i) (b) of the statutes is amended to read:
AB40,698,423
71.28
(5i) (b)
Filing claims. Subject to the limitations provided in this
24subsection, for taxable years beginning after December 31, 2011,
and before January
251, 2014, a claimant may claim as a credit against the taxes imposed under s. 71.23,
1up to the amount of those taxes, an amount equal to 50 percent of the amount the
2claimant paid in the taxable year for information technology hardware or software
3that is used to maintain medical records in electronic form, if the claimant is a health
4care provider, as defined in s. 146.81 (1) (a) to (p).
AB40,1397
5Section
1397. 71.28 (5r) (a) 2. of the statutes is amended to read:
AB40,698,76
71.28
(5r) (a) 2. "Course of instruction" has the meaning given in s.
38.50 440.55 7(1) (c).
AB40,1398
8Section
1398. 71.28 (5r) (a) 6. b. of the statutes is amended to read:
AB40,698,109
71.28
(5r) (a) 6. b. A school approved under s.
38.50 440.55, if the delivery of
10education occurs in this state.
AB40,1399
11Section
1399. 71.34 (1g) (i) of the statutes is created to read:
AB40,701,2512
71.34
(1g) (i) "Internal Revenue Code" for tax-option corporations, for taxable
13years that begin after December 31, 2012, means the federal Internal Revenue Code
14as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
15102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
16sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
174, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
18107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
19108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
20108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
21108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
221329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
23109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
24(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
25P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
1division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
28215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
3of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
4P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
54, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
63082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
7208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
8P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
9division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
101322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
1110908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
12111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
13sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
142112, and 2113 of P.L.
111-240, P.L.
111-312, and as amended by section 1858 of P.L.
15112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
16112-141, and sections 101 and 902 of P.L.
112-240, and as indirectly affected in the
17provisions applicable to this subchapter by P.L.
99-514, excluding sections 803 (d)
18(2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514, P.L.
100-203,
19P.L.
100-647, excluding section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
20101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
21103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
22sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
23103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
241123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
25104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
1106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
2P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
3107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
4101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
5107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
6108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
7108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
8108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
9847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
10109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
12109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
13sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
14(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
15503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
16412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
17sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
18excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
19and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
20110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
21110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
22excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
23and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
24sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
25111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
11322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
210908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
3111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
42014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
5112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
6112-141, and sections 101 and 902 of P.L.
112-240, except that section 1366 (f)
7(relating to pass-through of items to shareholders) is modified by substituting the
8tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
9Code applies for Wisconsin purposes at the same time as for federal purposes, except
10that changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and
1110902 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, section 1858 of P.L.
12112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121
13of P.L.
112-141 do not apply for taxable years beginning before January 1, 2013.
14Amendments to the federal Internal Revenue Code enacted after December 31, 2010,
15do not apply to this paragraph with respect to taxable years beginning after
16December 31, 2010, except that changes to the Internal Revenue Code made by
17section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241,
1840242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions
19applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
20112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply
21for taxable years beginning before January 1, 2013, and changes to the Internal
22Revenue Code made by sections 101 and 902 of P.L.
112-240, and changes that
23indirectly affect the provisions applicable to this subchapter made by sections 101
24and 902 of P.L.
112-240, apply for Wisconsin purposes at the same time as for federal
25purposes.
AB40,1400
1Section
1400. 71.34 (1g) (o) of the statutes is repealed.
AB40,1401
2Section
1401. 71.34 (1g) (p) of the statutes is renumbered 71.34 (1g) (a).
AB40,1402
3Section
1402. 71.34 (1g) (q) of the statutes is renumbered 71.34 (1g) (b).
AB40,1403
4Section
1403. 71.34 (1g) (r) of the statutes is renumbered 71.34 (1g) (c).
AB40,1404
5Section
1404. 71.34 (1g) (s) of the statutes is renumbered 71.34 (1g) (d).
AB40,1405
6Section
1405. 71.34 (1g) (t) of the statutes is renumbered 71.34 (1g) (e).
AB40,1406
7Section
1406. 71.34 (1g) (u) of the statutes is renumbered 71.34 (1g) (f).
AB40,1407
8Section
1407. 71.34 (1g) (um) of the statutes is renumbered 71.34 (1g) (g).
AB40,1408
9Section
1408. 71.34 (1g) (un) of the statutes is renumbered 71.34 (1g) (h) and
10amended to read:
AB40,705,2111
71.34
(1g) (h) "Internal Revenue Code" for tax-option corporations, for taxable
12years that begin after December 31, 2010,
and before January 1, 2013, means the
13federal Internal Revenue Code as amended to December 31, 2010, excluding sections
14103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1513203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
17P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
18sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
19308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336,
20337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
211310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
2211146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
23to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
24207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410,
25412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
1P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
2110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b),
3(e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245,
4P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
5110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317,
6P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313
7and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401,
81402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
9111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,
10and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
11111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and
12217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113
13of P.L.
111-240, and P.L.
111-312,
and as amended by section 902 of P.L. 112-240, 14and as indirectly affected in the provisions applicable to this subchapter by P.L.
1599-514,
P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
16(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and
, P.L. 100-203, P.L. 100-647,
17excluding section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
18101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
19110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
21103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
22(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
23105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
24106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
25P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
1107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
2107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
3excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
4excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
5excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
6excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
7P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
81305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
9109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
10section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
11relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
12109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222,
13P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
14of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232,
158234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3,
16and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
17of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4,
1815312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding
19sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e)
20of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
21of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401,
221402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
23111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021,
249022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
25111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
12014, 2043, 2111, 2112, and 2113 of P.L.
111-240,
and P.L.
111-325, and section 902
2of P.L. 112-240, except that section 1366 (f) (relating to pass-through of items to
3shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
4sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
5at the same time as for federal purposes, except that changes made by section 209
6of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division
7A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and
88236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
9110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
10sections 110 and 113 of P.L.
110-245, sections 15312, 15313, 15314, and 15342 of P.L.
11110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
12110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, and
13211 of division B and section 504 of division C of P.L.
110-343, section 14 of P.L.
14111-92, sections 531, 532, and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
15111-148, and section 2043 of P.L.
111-240 do not apply for taxable years beginning
16before January 1, 2011. Amendments to the federal Internal Revenue Code enacted
17after December 31, 2010, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 2010
, and before January 1, 2013, except that changes
19to the Internal Revenue Code made by section 902 of P.L. 112-240, and changes that
20indirectly affect the provisions applicable to this subchapter made by section 902 of
21P.L. 112-240, apply for Wisconsin purposes at the same time as for federal purposes.
AB40,1409
22Section
1409. 71.42 (2) (i) of the statutes is created to read:
AB40,709,823
71.42
(2) (i) For taxable years that begin after December 31, 2012, "Internal
24Revenue Code" means the federal Internal Revenue Code as amended to
25December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections
113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
21202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
3106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections
4101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section
51201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections
6101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
7109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
8and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73,
9sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
10(q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
11109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division
12A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215,
138231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
14110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
15110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4,
1615312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
173082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
18208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
19P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
20division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
211322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
2210908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
23111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
24sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
252112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
1of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
2of P.L.
112-141, and sections 101 and 902 of P.L.
112-240, and as indirectly affected
3by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
4P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
5102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
7103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
81311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
9105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
10106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573,
11P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
12107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
13107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
14excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
15excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
16excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
17excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
18P.L.
108-357, P.L.
108-375, P.L.
108-476, 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.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
21section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
22relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
23109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222,
24P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
25of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232,
18234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3,
2and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
3of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4,
415312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding
5sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e)
6of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
7of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401,
81402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
9111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004,
109005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
11111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
12111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and
132113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
14112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and sections 101
15and 902 of P.L.
112-240, except that "Internal Revenue Code" does not include
16section 847 of the federal Internal Revenue Code. The Internal Revenue Code
17applies for Wisconsin purposes at the same time as for federal purposes, except that
18changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and
1910902 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, section 1858 of P.L.
20112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121
21of P.L.
112-141 do not apply for taxable years beginning before January 1, 2013.
22Amendments to the federal Internal Revenue Code enacted after December 31, 2010,
23do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2010, except that changes to the Internal Revenue Code made by
25section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241,
140242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions
2applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
3112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply
4for taxable years beginning before January 1, 2013, and changes to the Internal
5Revenue Code made by sections 101 and 902 of P.L.
112-240, and changes that
6indirectly affect the provisions applicable to this subchapter made by sections 101
7and 902 of P.L.
112-240, apply for Wisconsin purposes at the same time as for federal
8purposes.
AB40,1410
9Section
1410. 71.42 (2) (n) of the statutes is repealed.
AB40,1411
10Section
1411. 71.42 (2) (o) of the statutes is renumbered 71.42 (2) (a).
AB40,1412
11Section
1412. 71.42 (2) (p) of the statutes is renumbered 71.42 (2) (b).
AB40,1413
12Section
1413. 71.42 (2) (q) of the statutes is renumbered 71.42 (2) (c).
AB40,1414
13Section
1414. 71.42 (2) (r) of the statutes is renumbered 71.42 (2) (d).
AB40,1415
14Section
1415. 71.42 (2) (s) of the statutes is renumbered 71.42 (2) (e).
AB40,1416
15Section
1416. 71.42 (2) (t) of the statutes is renumbered 71.42 (2) (f).
AB40,1417
16Section
1417. 71.42 (2) (tm) of the statutes is renumbered 71.42 (2) (g).
AB40,1418
17Section
1418. 71.42 (2) (tn) of the statutes is renumbered 71.42 (2) (h) and
18amended to read:
AB40,713,219
71.42
(2) (h) For taxable years that begin after December 31, 2010,
and before
20January 1, 2013, "Internal Revenue Code" means the federal Internal Revenue Code
21as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
244, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
25431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
1202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
2(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
3910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
41326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
5301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
7109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
8of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
9sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
103, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
11110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
12except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
133071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
14except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
15division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
161522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
17111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
18P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
19section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
20111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
21111-240, and P.L.
111-312,
and as amended by section 902 of P.L. 112-240, and as
22indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
23101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
24103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
25sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
1103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
21123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
3104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
4106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
6107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a)
7of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
8excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
9excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
10excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
11excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
12P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
131305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
14109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
15section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
16relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
17109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222,
18P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
19of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232,
208234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3,
21and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
22of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4,
2315312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding
24sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e)
25of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
1of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401,
21402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
3111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9021,
49022, 10108, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
5111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
62014, 2043, 2111, 2112, and 2113 of P.L.
111-240,
and P.L.
111-325, and section 902
7of P.L. 112-240, except that "Internal Revenue Code" does not include section 847 of
8the federal Internal Revenue Code. The Internal Revenue Code applies for
9Wisconsin purposes at the same time as for federal purposes, except that changes
10made by section 209 of P.L.
109-222, sections 117, 406, 409, 410, 412, 417, 418, 424,
11and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215,
128231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding
13sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b),
14(e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
110-245, sections 15312,
1515313, 15314, and 15342 of P.L.
110-246, sections 3031, 3032, 3033, 3041, 3051,
163052, 3061, and 3092 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
17110-317, sections 116, 208, and 211 of division B and section 504 of division C of P.L.
18110-343, section 14 of P.L.
111-92, sections 531, 532, and 533 of P.L.
111-147,
19sections 10908 and 10909 of P.L.
111-148, and section 2043 of P.L.
111-240 do not
20apply for taxable years beginning before January 1, 2011. Amendments to the
21federal Internal Revenue Code enacted after December 31, 2010, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 2010
, and
23before January 1, 2013, except that changes to the Internal Revenue Code made by
24section 902 of P.L. 112-240, and changes that indirectly affect the provisions
1applicable to this subchapter made by section 902 of P.L. 112-240, apply for
2Wisconsin purposes at the same time as for federal purposes.
AB40,1419
3Section
1419. 71.45 (1t) (L) of the statutes is created to read:
AB40,713,84
71.45
(1t) (L) Those issued under s. 231.03 (6), if the bonds or notes are issued
5for the benefit of a person who is eligible to receive the proceeds of bonds or notes from
6another entity for the same purpose for which the bonds or notes are issued under
7s. 231.03 (6) and the interest income received from the other bonds or notes is exempt
8from taxation under this subchapter.
AB40,1420
9Section
1420. 71.47 (1dj) (am) 4h. of the statutes is amended to read:
AB40,713,1510
71.47
(1dj) (am) 4h. Modify section 51 (a) of the
internal revenue code Internal
11Revenue Code so that the amount of the credit is 25% of the qualified first-year
12wages if the wages are paid to an applicant for a Wisconsin
works Works employment
13position for service either in an unsubsidized position or in a trial job under s. 49.147
14(3)
, 2011 stats., and so that the amount of the credit is 20% of the qualified first-year
15wages if the wages are not paid to such an applicant.
AB40,1421
16Section
1421. 71.47 (1dx) (a) 4. of the statutes is amended to read:
