71.17(5)
(5) Trusts that are exempt from federal income tax. Trusts exempt from federal income tax pursuant to subtitle A,
chapter 1, subchapter F of the internal revenue code shall to the same extent be exempt from taxation under this chapter.
71.17(6)
(6) Funeral trusts. If a qualified funeral trust makes the election under section
685 of the Internal Revenue Code for federal income tax purposes, that election applies for purposes of this chapter and each trust shall compute its own tax and shall apply the rates under
s. 71.06 (1),
(1m),
(1n),
(1p), or
(1q).
PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
71.19
71.19
Conformity. Unless specifically provided in this subchapter, partnerships and limited liability companies shall be subject to all of the provisions, requirements and liabilities of this chapter, so far as applicable, unless the context requires otherwise.
71.19 History
History: 1987 a. 312;
1993 a. 112.
71.195
71.195
Definition. In this subchapter, “partnership" includes limited liability companies and other entities that are treated as partnerships under the Internal Revenue Code, and “partnership" does not include publicly traded partnerships treated as corporations under
s. 71.22 (1k).
71.195 History
History: 1997 a. 27;
2005 a. 25.
71.20
71.20
Filing returns. 71.20(1)(1) Every partnership shall furnish to the department a true and accurate statement, on or before April 15 of each year, except that returns for fiscal years ending on some other date than December 31 shall be furnished on or before the 15th day of the 4th month following the close of such fiscal year, in such manner and form and setting forth such facts as the department deems necessary to enforce this chapter. A partnership that is the owner of a single-owner entity that is disregarded as a separate entity under section
7701 of the Internal Revenue Code shall include that entity's information on the owner's return under this subchapter. The statement shall be subscribed by one of the members of the partnership.
71.20(1m)
(1m) Every partnership that is required to file a return under
sub. (1) shall, on or before the due date of the return, including extensions, provide a schedule to each partner whose share of income, deductions, credits, or other items of the partnership may affect the partner's tax liability under this chapter. The schedule shall separately indicate the partner's share of each item.
71.20(2)
(2) Nothing in this section precludes the department of revenue from requiring any person other than a corporation to file an income tax return when in the judgment of the department a return should be filed.
71.20(3)
(3) Any extension granted by law or by the Internal Revenue Service for the filing of the federal return that corresponds to the return required under
sub. (1) extends the time for filing under this section.
71.20 Cross-reference
Cross-reference: See also ss.
Tax 2.08,
2.09, and
2.10, Wis. adm. code.
71.21(1)(1) The net income of a partnership shall be computed in the same manner and on the same basis as provided for computation of the income of persons other than corporations.
71.21(2)
(2) The standard deduction shall not be allowed in computing the taxable income of a partnership.
71.21(3)
(3) The credits under
s. 71.28 (4m) may not be claimed by a partnership or by partners, including partners of a publicly traded partnership.
71.21(4)(a)(a) The amount of the credits computed by a partnership under
s. 71.07 (2dm),
(2dx),
(2dy),
(3g),
(3h),
(3n),
(3p),
(3q),
(3r),
(3rm),
(3rn),
(3s),
(3t),
(3w),
(3y),
(4k),
(4n),
(5e),
(5f),
(5g),
(5h),
(5i),
(5j),
(5k),
(5r),
(5rm),
(6n), and
(8r) and passed through to partners shall be added to the partnership's income.
71.21(4)(b)
(b) Amounts computed by a partnership under
s. 71.07 (5n) in the previous taxable year and not included in federal ordinary business income shall be added to the partnership's income.
71.21(5)
(5) Section
164 (a) (3) of the internal revenue code is modified so that state taxes and taxes of the District of Columbia that are value-added taxes, single business taxes or taxes on or measured by all or a portion of net income, gross income, gross receipts or capital stock are not deductible.
71.21 History
History: 1987 a. 312,
411;
1989 a. 31;
1993 a. 112;
1995 a. 27,
400;
1997 a. 27;
2001 a. 16;
2003 a. 99,
135,
255,
326;
2005 a. 74,
361,
479,
483;
2007 a. 20,
96;
2009 a. 2,
28,
265,
269,
295,
332;
2011 a. 32,
212,
232;
2011 a. 260 s.
80;
2013 a. 20;
2015 a. 55.
TAXATION OF CORPORATIONS
71.22
71.22
Definitions. In this chapter in regard to corporations and to nuclear decommissioning trust or reserve funds:
71.22(1b)
(1b) “Aggregate effective tax rate" means the sum of the effective tax rates imposed by a state, U.S. possession, foreign country, or any combination thereof, on the person or entity.
71.22(1g)
(1g) For purposes of
s. 71.25 (9) (df),
(dh),
(dj), and
(dk), “commercial domicile" means the location from which a trade or business is principally managed and directed, based on any factors the department determines are appropriate, including the location where the greatest number of employees of the trade or business work, have their office or base of operations, or from which the employees are directed or controlled.
71.22(1k)
(1k) “Corporation" includes corporations, publicly traded partnerships treated as corporations in section
7704 of the internal revenue code, limited liability companies treated as corporations under the internal revenue code, joint stock companies, associations, common law trusts and all other entities treated as corporations under section
7701 of the Internal Revenue Code, unless the context requires otherwise. A single-owner entity that is disregarded as a separate entity under section
7701 of the Internal Revenue Code is disregarded as a separate entity under this chapter, and its owner is subject to the tax on or measured by the entity's income. “Corporation" does not include any entity that is a qualified subchapter S subsidiary under
s. 71.365 (7).
71.22(1m)
(1m) “Department" means the department of revenue.
71.22(1r)
(1r) “Doing business in this state" includes, except as prohibited under
P.L. 86-272, issuing credit, debit, or travel and entertainment cards to customers in this state; regularly selling products or services of any kind or nature to customers in this state that receive the product or service in this state; regularly soliciting business from potential customers in this state; regularly performing services outside this state for which the benefits are received in this state; regularly engaging in transactions with customers in this state that involve intangible property and result in receipts flowing to the taxpayer from within this state; holding loans secured by real or tangible personal property located in this state; owning, directly or indirectly, a general or limited partnership interest in a partnership that does business in this state, regardless of the percentage of ownership; and owning, directly or indirectly, an interest in a limited liability company that does business in this state, regardless of the percentage of ownership, if the limited liability company is treated as a partnership for federal income tax purposes. A taxpayer doing business in this state for any part of the taxable year is considered to be doing business in this state for the entire taxable year.
71.22(1t)
(1t) For purposes of
s. 71.25 (9) (df),
(dh),
(dj), and
(dk), “domicile" means an individual's true, fixed, and permanent home where the individual intends to remain permanently and indefinitely and to which, whenever absent, the individual intends to return, except that no individual may have more than one domicile at any time.
71.22(1tm)
(1tm) “Effective tax rate" means the maximum tax rate imposed by the state, U.S. possession, or foreign country, multiplied by the apportionment percentage, if any, applicable to the person or entity under the laws of that state, U.S. possession, or foreign country.
71.22(2)
(2) “Entertainment corporation" means a domestic or foreign corporation which derives income from amusement, entertainment or sporting events in this state or from the services of an entertainer, as defined in
s. 71.01 (2).
71.22(2m)
(2m) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
71.22(3)
(3) “Gain" means gain as computed under the internal revenue code.
71.22(3g)
(3g) For purposes of
ss. 71.26 (2) (a) 7. and
9. and
71.255 (2) (d) 1., “intangible expenses" include the following, to the extent that the amounts would otherwise be deductible in determining net income under the Internal Revenue Code as modified under
s. 71.26 (3):
71.22(3g)(a)
(a) Expenses, losses, and costs for, related to, or directly or indirectly in connection with the acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property.
71.22(3g)(b)
(b) Losses related to, or incurred in connection directly or indirectly with, factoring transactions or discounting transactions.
71.22(3g)(c)
(c) Royalty, patent, technical, and copyright fees.
71.22(3h)
(3h) “Intangible property" includes stocks, bonds, financial instruments, patents, patent applications, trade names, trademarks, service marks, copyrights, mask works, trade secrets, and similar types of intangible assets.
71.22(4)(b)(b) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2003, and before January 1, 2005, means the federal Internal Revenue Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 109 of
P.L. 108-121, and section 1201 of
P.L. 108-173, and as amended by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514 and section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2003, do not apply to this paragraph with respect to taxable years beginning after December 31, 2003, and before January 1, 2005, except that changes to the Internal Revenue Code made by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(c)
(c) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2004, and before January 1, 2006, means the federal Internal Revenue Code as amended to December 31, 2004, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357, and as amended by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514 and section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2004, do not apply to this paragraph with respect to taxable years beginning after December 31, 2004, and before January 1, 2006, except that changes to the Internal Revenue Code made by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227, d
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(d)
(d) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2005, and before January 1, 2007, means the federal Internal Revenue Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, and as amended by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514 and section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2005, do not apply to this paragraph with respect to taxable years beginning after December 31, 2005, and before January 1, 2007, except that changes to the Internal Revenue Code made by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(e)
(e) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2006, and before January 1, 2008, means the federal Internal Revenue Code as amended to December 31, 2006, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222, sections 811 and 844 of
P.L. 109-280, and
P.L. 109-432, and as amended by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514 and section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2006, do not apply to this paragraph with respect to taxable years beginning after December 31, 2006, and before January 1, 2008, except that changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(f)
(f) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2007, and before January 1, 2009, means the federal Internal Revenue Code as amended to December 31, 2007, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222, sections 811 and 844 of
P.L. 109-280,
P.L. 109-432,
P.L. 110-28,
P.L. 110-140,
P.L. 110-141,
P.L. 110-142,
P.L. 110-166, and
P.L. 110-172, and as amended by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514 and section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2007, do not apply to this paragraph with respect to taxable years beginning after December 31, 2007, and before January 1, 2009, except that changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(g)
(g) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2008, and before January 1, 2011, means the federal Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, and 513 of
P.L. 109-222,
P.L. 109-432,
P.L. 110-28,
P.L. 110-140,
P.L. 110-141,
P.L. 110-142,
P.L. 110-166,
P.L. 110-172,
P.L. 110-185,
P.L. 110-234, sections 110, 113, and 301 of
P.L. 110-245,
P.L. 110-246, except section 15316 of
P.L. 110-246,
P.L. 110-289, except section 3093 of
P.L. 110-289,
P.L. 110-317, and
P.L. 110-343, except section 301 of division B and section 313 of division C of
P.L. 110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514 and section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 3093 of
P.L. 110-289, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-351,
P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008, and before January 1, 2011, except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(h)
(h) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2010, and before January 1, 2013, means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432,
P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-140, sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-185,
P.L. 110-234, section 301 of
P.L. 110-245,
P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246, sections 3071, 3081, and 3082 of
P.L. 110-289, section 9 (e) of
P.L. 110-317,
P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 201 of
P.L. 111-147,
P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
P.L. 111-148,
P.L. 111-152, except section 1407 of
P.L. 111-152,
P.L. 111-203, except section 1601 of
P.L. 111-203,
P.L. 111-226, except sections 215 and 217 of
P.L. 111-226,
P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240, and
P.L. 111-312, and as amended by section 902 of
P.L. 112-240 and by
P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514 and section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432, sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-141,
P.L. 110-142, excluding sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-245, excluding section 301 of
P.L. 110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246,
P.L. 110-289, excluding sections 3071, 3081, and 3082 of
P.L. 110-289,
P.L. 110-317, excluding section 9 (e) of
P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 110-351,
P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5,
P.L. 111-92,
P.L. 111-147, excluding section 201 of
P.L. 111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
P.L. 111-148, section 1407 of
P.L. 111-152,
P.L. 111-192, section 1601 of
P.L. 111-203, sections 215 and 217 of
P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240,
P.L. 111-325, section 902 of
P.L. 112-240, and
P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 209 of
P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432, sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-141,
P.L. 110-142, excluding sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172, sections 110 and 113 of
P.L. 110-245, sections 15312, 15313, 15314, and 15342 of
P.L. 110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of
P.L. 110-289,
P.L. 110-317, excluding section 9 (e) of
P.L. 110-317, sections 116, 208, and 211 of division B and section 504 of division C of
P.L. 110-343, section 14 of
P.L. 111-92, sections 531, 532, and 533 of
P.L. 111-147, sections 10908 and 10909 of
P.L. 111-148, and section 2043 of
P.L. 111-240 do not apply for taxable years beginning before January 1, 2011. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, and before January 1, 2013, except that changes to the Internal Revenue Code made by section 902 of
P.L. 112-240 and by
P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by section 902 of
P.L. 112-240 and by
P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(i)
(i) Except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2), “Internal Revenue Code," for taxable years that begin after December 31, 2012, and before January 1, 2014, means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432,
P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-140, sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-185,
P.L. 110-234, section 301 of
P.L. 110-245,
P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246, sections 3071, 3081, and 3082 of
P.L. 110-289, section 9 (e) of
P.L. 110-317,
P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 201 of
P.L. 111-147,
P.L. 111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of
P.L. 111-148,
P.L. 111-152, except sections 1403 and 1407 of
P.L. 111-152,
P.L. 111-203, except section 1601 of
P.L. 111-203,
P.L. 111-226, except sections 215 and 217 of
P.L. 111-226,
P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240, and
P.L. 111-312, and as amended by section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, sections 101 and 902 of
P.L. 112-240, and
P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of
P.L. 99-514,
P.L. 100-203,
P.L. 100-647, excluding section 1008 (g) (5) of
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 106-573,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432, sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-141,
P.L. 110-142, excluding sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-245, excluding section 301 of
P.L. 110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246,
P.L. 110-289, excluding sections 3071, 3081, and 3082 of
P.L. 110-289,
P.L. 110-317, excluding section 9 (e) of
P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 110-351,
P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5,
P.L. 111-92,
P.L. 111-147, excluding section 201 of
P.L. 111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of
P.L. 111-148, sections 1403 and 1407 of
P.L. 111-152,
P.L. 111-192, section 1601 of
P.L. 111-203, sections 215 and 217 of
P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240,
P.L. 111-325, section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, sections 101 and 902 of
P.L. 112-240, and
P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by
P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of
P.L. 111-148, sections 1403 and 1407 of
P.L. 111-152, section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of
P.L. 112-141 do not apply for taxable years beginning before January 1, 2013. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, except that changes to the Internal Revenue Code made by section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, and changes that indirectly affect the provisions applicable to this subchapter made by section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, do not apply for taxable years beginning before January 1, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of
P.L. 112-240 and by
P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 101 and 902 of
P.L. 112-240 and by
P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4)(j)1.1. For taxable years beginning after December 31, 2013, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in
subds. 2. and
3. and subject to
subd. 4., and except as provided in
sub. (4m) and
ss. 71.26 (2) (b) and
(3),
71.34 (1g), and
71.42 (2).
71.22(4)(j)2.
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of
P.L. 106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of
P.L. 109-58; section 11146 of
P.L. 109-59; section 403 (q) of
P.L. 109-135; section 513 of
P.L. 109-222; sections 104 and 307 of
P.L. 109-432; sections 8233 and 8235 of
P.L. 110-28; section 11 (e) and (g) of
P.L. 110-172; section 301 of
P.L. 110-245; sections 15303 and 15351 of
P.L. 110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
P.L. 110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of
P.L. 111-5; sections 211, 212, 213, 214, and 216 of
P.L. 111-226; sections 2011 and 2122 of
P.L. 111-240; sections 753, 754, and 760 of
P.L. 111-312; section 1106 of
P.L. 112-95; and sections 104, 318, 322, 323, 324, 326, 327, and 411 of
P.L. 112-240.
71.22(4)(j)3.
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2013, except that “Internal Revenue Code" includes the provisions of the following federal public laws:
71.22(4)(j)4.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(b)(b) For taxable years that begin after December 31, 2003, and before January 1, 2005, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 109 of
P.L. 108-121, and section 1201 of
P.L. 108-173, and as amended by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227, d
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2003, do not apply to this paragraph with respect to taxable years beginning after December 31, 2003, and before January 1, 2005, except that changes to the Internal Revenue Code made by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(c)
(c) For taxable years that begin after December 31, 2004, and before January 1, 2006, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2004, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357, and as amended by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2004, do not apply to this paragraph with respect to taxable years beginning after December 31, 2004, and before January 1, 2006, except that changes to the Internal Revenue Code made by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(d)
(d) For taxable years that begin after December 31, 2005, and before January 1, 2007, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, and as amended by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2005, do not apply to this paragraph with respect to taxable years beginning after December 31, 2005, and before January 1, 2007, except that changes to the Internal Revenue Code made by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(e)
(e) For taxable years that begin after December 31, 2006, and before January 1, 2008, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2006, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222, sections 811 and 844 of
P.L. 109-280, and
P.L. 109-432, and as amended by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2006, do not apply to this paragraph with respect to taxable years beginning after December 31, 2006, and before January 1, 2008, except that changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(f)
(f) For taxable years that begin after December 31, 2007, and before January 1, 2009, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2007, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222, sections 811 and 844 of
P.L. 109-280,
P.L. 109-432,
P.L. 110-28,
P.L. 110-140,
P.L. 110-141,
P.L. 110-142,
P.L. 110-166, and
P.L. 110-172, and as amended by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,and
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2007, do not apply to this paragraph with respect to taxable years beginning after December 31, 2007, and before January 1, 2009, except that changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-458, section 1541 of division B of
P.L. 111-5, and
P.L. 111-192, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(g)
(g) For taxable years that begin after December 31, 2008, and before January 1, 2011, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, and 513 of
P.L. 109-222,
P.L. 109-432,
P.L. 110-28,
P.L. 110-140,
P.L. 110-141,
P.L. 110-142,
P.L. 110-166,
P.L. 110-172,
P.L. 110-185,
P.L. 110-234, sections 110, 113, and 301 of
P.L. 110-245,
P.L. 110-246, except section 15316 of
P.L. 110-246,
P.L. 110-289, except section 3093 of
P.L. 110-289,
P.L. 110-317, and
P.L. 110-343, except section 301 of division B and section 313 of division C of
P.L. 110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of
P.L. 109-222,
P.L. 109-227, and
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, section 15316 of
P.L. 110-246, section 3093 of
P.L. 110-289, section 301 of division B and section 313 of division C of
P.L. 110-343,
P.L. 110-351,
P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008, and before January 1, 2011, except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 301 of
P.L. 111-147,
P.L. 111-192, section 1601 of
P.L. 111-203, section 215 of
P.L. 111-226, section 2112 of
P.L. 111-240,
P.L. 111-325, and
P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(h)
(h) For taxable years that begin after December 31, 2010, and before January 1, 2013, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432,
P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-140, sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-185,
P.L. 110-234, section 301 of
P.L. 110-245,
P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246, sections 3071, 3081, and 3082 of
P.L. 110-289, section 9 (e) of
P.L. 110-317,
P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 201 of
P.L. 111-147,
P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
P.L. 111-148,
P.L. 111-152, except section 1407 of
P.L. 111-152,
P.L. 111-203, except section 1601 of
P.L. 111-203,
P.L. 111-226, except sections 215 and 217 of
P.L. 111-226,
P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240, and
P.L. 111-312, and as amended by section 902 of
P.L. 112-240 and by
P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432, sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-141,
P.L. 110-142, excluding sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-245, excluding section 301 of
P.L. 110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246,
P.L. 110-289, excluding sections 3071, 3081, and 3082 of
P.L. 110-289,
P.L. 110-317, excluding section 9 (e) of
P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 110-351,
P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5,
P.L. 111-92,
P.L. 111-147, excluding section 201 of
P.L. 111-147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
P.L. 111-148, section 1407 of
P.L. 111-152,
P.L. 111-192, section 1601 of
P.L. 111-203, sections 215 and 217 of
P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240,
P.L. 111-325, section 902 of
P.L. 112-240, and
P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 209 of
P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432, sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-141,
P.L. 110-142, excluding sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172, sections 110 and 113 of
P.L. 110-245, sections 15312, 15313, 15314, and 15342 of
P.L. 110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of
P.L. 110-289,
P.L. 110-317, excluding section 9 (e) of
P.L. 110-317, sections 116, 208, and 211 of division B and section 504 of division C of
P.L. 110-343, section 14 of
P.L. 111-92, sections 531, 532, and 533 of
P.L. 111-147, sections 10908 and 10909 of
P.L. 111-148, and section 2043 of
P.L. 111-240 do not apply for taxable years beginning before January 1, 2011. Amendments to the Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, and before January 1, 2013, except that changes to the Internal Revenue Code made by section 902 of
P.L. 112-240 and by
P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by section 902 of
P.L. 112-240 and by
P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(i)
(i) For taxable years that begin after December 31, 2012, and before January 1, 2014, “Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554, section 431 of
P.L. 107-16, sections 101 and 301 (a) of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432,
P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-140, sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-185,
P.L. 110-234, section 301 of
P.L. 110-245,
P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246, sections 3071, 3081, and 3082 of
P.L. 110-289, section 9 (e) of
P.L. 110-317,
P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5, section 201 of
P.L. 111-147,
P.L. 111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of
P.L. 111-148,
P.L. 111-152, except sections 1403 and 1407 of
P.L. 111-152,
P.L. 111-203, except section 1601 of
P.L. 111-203,
P.L. 111-226, except sections 215 and 217 of
P.L. 111-226,
P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240, and
P.L. 111-312, and as amended by section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, sections 101 and 902 of
P.L. 112-240, and
P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-508,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 106-573,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 301 (a) of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 503, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of
P.L. 109-432, sections 8215, 8231, 8232, 8234, and 8236 of
P.L. 110-28,
P.L. 110-141,
P.L. 110-142, excluding sections 2, 3, and 5 of
P.L. 110-142,
P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of
P.L. 110-172,
P.L. 110-245, excluding section 301 of
P.L. 110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of
P.L. 110-246,
P.L. 110-289, excluding sections 3071, 3081, and 3082 of
P.L. 110-289,
P.L. 110-317, excluding section 9 (e) of
P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of
P.L. 110-343,
P.L. 110-351,
P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of
P.L. 111-5,
P.L. 111-92,
P.L. 111-147, excluding section 201 of
P.L. 111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of
P.L. 111-148, sections 1403 and 1407 of
P.L. 111-152,
P.L. 111-192, section 1601 of
P.L. 111-203, sections 215 and 217 of
P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of
P.L. 111-240,
P.L. 111-325, section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, sections 101 and 902 of
P.L. 112-240, and
P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by
P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of
P.L. 111-148, sections 1403 and 1407 of
P.L. 111-152, section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of
P.L. 112-141 do not apply for taxable years beginning before January 1, 2013. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, except that changes to the Internal Revenue Code made by section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, and changes that indirectly affect the provisions applicable to this subchapter made by section 1858 of
P.L. 112-10, section 1108 of
P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of
P.L. 112-141, do not apply for taxable years beginning before January 1, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of
P.L. 112-240 and by
P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 101 and 902 of
P.L. 112-240 and by
P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
71.22(4m)(j)1.1. For taxable years beginning after December 31, 2013, “Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under
s. 71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in
subds. 2. and
3. and subject to
subd. 4.
71.22(4m)(j)2.
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of
P.L. 106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of
P.L. 109-58; section 11146 of
P.L. 109-59; section 403 (q) of
P.L. 109-135; section 513 of
P.L. 109-222; sections 104 and 307 of
P.L. 109-432; sections 8233 and 8235 of
P.L. 110-28; section 11 (e) and (g) of
P.L. 110-172; section 301 of
P.L. 110-245; sections 15303 and 15351 of
P.L. 110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
P.L. 110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of
P.L. 111-5; sections 211, 212, 213, 214, and 216 of
P.L. 111-226; sections 2011 and 2122 of
P.L. 111-240 sections 753, 754, and 760 of
P.L. 111-312; section 1106 of
P.L. 112-95; and sections 104, 318, 322, 323, 324, 326, 327, and 411 of
P.L. 112-240.
71.22(4m)(j)3.
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2013, except that “Internal Revenue Code" includes the provisions of the following federal public laws:
