AB75-ASA1, s. 1526 19Section 1526. 71.01 (6) (n) of the statutes is repealed.
AB75-ASA1, s. 1527 20Section 1527. 71.01 (6) (o) of the statutes is amended to read:
AB75-ASA1,756,1321 71.01 (6) (o) For taxable years that begin after December 31, 1999, and before
22January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
23decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
24Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
25104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203

1(d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
3165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
4P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301
5(a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358,
6P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
7excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections
8306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
9101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7,
10P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
12(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
13109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
14110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
15101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
16102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
17102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
19104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
201311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
21105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
22106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
23P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
24107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
25107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

1106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
2P.L. 108-218, 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L.
3108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
4909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
51309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
6109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
7(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
8811 and 844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code applies
9for Wisconsin purposes at the same time as for federal purposes. Amendments to the
10federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 1999, and
12before January 1, 2003, except that changes to the Internal Revenue Code made by
13P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
14107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
15P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
16P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
17sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
18108-121, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
19403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
20337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
21sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
22of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
23section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
24109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, and
25changes that indirectly affect the provisions applicable to this subchapter made by

1P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
2107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
3P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147,
4P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding
5sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
6108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and
7403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336,
8337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding
9sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
10of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
11section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
12109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 110-458, apply for
13Wisconsin purposes at the same time as for federal purposes.
AB75-ASA1, s. 1528 14Section 1528. 71.01 (6) (p) of the statutes is amended to read:
AB75-ASA1,759,215 71.01 (6) (p) For taxable years that begin after December 31, 2002, and before
16January 1, 2004, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
19104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
22431 of P.L. 107-16, and sections 101 and 301 (a) of P.L. 107-147, and as amended by
23P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
24excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
25108-173, P.L. 108-203, P.L 108-218, P.L. 108-311, excluding sections 306, 307, 308,

1316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211,
2242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 109-7,
3P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
41329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201
5(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
6109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
7110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
8101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
9102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
10102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
12104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
14105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
15106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
16P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
17107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
18107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
19106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
20P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
21P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
22P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
23910 of P.L. 108-357, P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305,
241308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,
25P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a),

1402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding
2sections 811 and 844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code
3applies for Wisconsin purposes at the same time as for federal purposes.
4Amendments to the federal Internal Revenue Code enacted after December 31, 2002,
5do not apply to this paragraph with respect to taxable years beginning after
6December 31, 2002, and before January 1, 2004, except that changes to the Internal
7Revenue Code made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
8108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding
9section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
10sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
11sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
12108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
131324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding
14sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
15(q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L.
16109-280, and P.L. 110-458, and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L. 108-27, excluding sections 106, 201, and
18202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
19excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
20excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
21excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
22108-357, P.L. 108-375, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
231310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
24109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
25(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections

1811 and 844 of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the
2same time as for federal purposes.
AB75-ASA1, s. 1529 3Section 1529. 71.01 (6) (q) of the statutes is amended to read:
AB75-ASA1,761,154 71.01 (6) (q) For taxable years that begin after December 31, 2003, and before
5January 1, 2005, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
8104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
11431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
12202 of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and
13as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
14308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
15211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
16108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,
171324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding
18section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
19relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
20109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
21110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
22101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
23102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
24102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.

1104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
3105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
4106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
5P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
6107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
7107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
8106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
9P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
10P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
11P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
12910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding
13sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
14of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
15excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
16(j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding
17sections 811 and 844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal Internal Revenue Code enacted after December 31, 2003,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 2003, and before January 1, 2005, except that changes to the Internal
22Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
23306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections
24101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.
25108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,

11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
2excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
3(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
4109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
5109-280, and P.L. 110-458, and changes that indirectly affect the provisions
6applicable to this subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
7excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
8excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
9108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
11109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
12sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
13(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
14and 844 of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the same
15time as for federal purposes.
AB75-ASA1, s. 1530 16Section 1530. 71.01 (6) (r) of the statutes is amended to read:
AB75-ASA1,763,2517 71.01 (6) (r) For taxable years that begin after December 31, 2004, and before
18January 1, 2006, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 2004, excluding sections 103,
21104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
24P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
25sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

1308, 316, 401, and 403 (a) of P.L. 108-311, and sections 101, 201, 211, 242, 244, 336,
2337, 422, 847, 909, and 910 of P.L. 108-357, and as amended by P.L. 109-7, P.L.
3109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
41329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
5109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
61400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
7109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
8109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
9110-458,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
10101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
11102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
12102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
14104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
151311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
16105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
17106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
18P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
19107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.
20107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
21106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201
22of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
23308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201,
24211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L.
25108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323,

11324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding
2section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
3relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
4109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
5109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
6109-280, and P.L. 110-458. The Internal Revenue Code applies for Wisconsin
7purposes at the same time as for federal purposes. Amendments to the federal
8Internal Revenue Code enacted after December 31, 2004, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2004, and
10before January 1, 2006, except that changes to the Internal Revenue Code made by
11P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
121326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
13of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
14section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
15P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
16109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
17110-458,
and changes that indirectly affect the provisions applicable to this
18subchapter made by P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309,
191310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73,
20excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201
21(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
22109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and
23513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844
24of P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the same time as
25for federal purposes.
AB75-ASA1, s. 1531
1Section 1531. 71.01 (6) (s) of the statutes is amended to read:
AB75-ASA1,766,22 71.01 (6) (s) For taxable years that begin after December 31, 2005, and before
3January 1, 2007, for natural persons and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 2005, excluding sections 103,
6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
7(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
8104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
9P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
10sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
11308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
12422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
131323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
14P.L. 109-59, section 301 of P.L. 109-73, and sections 101, 105, 201 (a) as it relates
15to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and as
16amended by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
17109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
18109-280, and P.L. 110-458, and as indirectly affected by P.L. 99-514, P.L. 100-203,
19P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280,
20P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
21102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
22(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
23103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
24(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
25105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.

1106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
2P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
3107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
4107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
5excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
6excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
7excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
8excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
9108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
11109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
12section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
13relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
14109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
15109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
16109-280, and P.L. 110-458. The Internal Revenue Code applies for Wisconsin
17purposes at the same time as for federal purposes. Amendments to the federal
18Internal Revenue Code enacted after December 31, 2005, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 2005, and
20before January 1, 2007, except that changes to the Internal Revenue Code made by
21P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
22109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L.
23110-458,
and changes that indirectly affect the provisions applicable to this
24subchapter made by P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513
25of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and 844 of

1P.L. 109-280, and P.L. 110-458, apply for Wisconsin purposes at the same time as
2for federal purposes.
AB75-ASA1, s. 1532 3Section 1532. 71.01 (6) (t) of the statutes is amended to read:
AB75-ASA1,767,244 71.01 (6) (t) For taxable years that begin after December 31, 2006, and before
5January 1, 2008,
for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 2006, excluding sections 103,
8104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
9(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
11P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
12sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
13308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
14422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
151323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
16P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to
17section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
18207, 209, 503, 512, and 513 of P.L. 109-222, sections 811 and 844 of P.L. 109-280, and
19P.L. 109-432, and as amended by P.L. 110-458, and as indirectly affected by P.L.
2099-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
21101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections
22103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
23sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
24103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188,
25excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

1104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
2105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
3162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
4107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
5101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
6107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
7108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
8108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
9108-311, P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,
10909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58,
11excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,
12and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L.
13109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101,
14105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
15P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, 512,
16and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding sections 811 and
17844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal Internal Revenue Code enacted after December 31, 2006, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 2006, and
21before January 1, 2008, except that changes to the Internal Revenue Code made by
22P.L. 110-458, and changes that indirectly affect the provisions applicable to this
23subchapter made by P.L. 110-458, apply for Wisconsin purposes at the same time as
24for federal purposes
.
AB75-ASA1, s. 1533 25Section 1533. 71.01 (6) (u) of the statutes is created to read:
AB75-ASA1,769,21
171.01 (6) (u) For taxable years that begin after December 31, 2007, and before
2January 1, 2009, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2007, excluding sections 103,
5104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
8P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
9sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
10308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337,
11422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310,
121323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of
13P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to
14section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
15207, 209, 503, and 513 of P.L. 109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L.
16110-28, P.L. 110-140, and P.L. 110-172, and as amended by P.L. 110-458, and as
17indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
18101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
19102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
20102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2113203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
22104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
23(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
24105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
25106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,

1excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
2107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.
3107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
4202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
5108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
6401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 211, 242,
7244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L.
8109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
91326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146
10of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
11excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
12(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
13101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, excluding
14section 844 of P.L. 109-280, and P.L. 110-458. The Internal Revenue Code applies
15for Wisconsin purposes at the same time as for federal purposes. Amendments to the
16federal Internal Revenue Code enacted after December 31, 2007, do not apply to this
17paragraph with respect to taxable years beginning after December 31, 2007, and
18before January 1, 2009, except that changes to the Internal Revenue Code made by
19P.L. 110-458, and changes that indirectly affect the provisions applicable to this
20subchapter made by P.L. 110-458, apply for Wisconsin purposes at the same time as
21for federal purposes.
AB75-ASA1, s. 1534 22Section 1534. 71.01 (6) (um) of the statutes is created to read:
AB75-ASA1,771,1523 71.01 (6) (um) For taxable years that begin after December 31, 2008, for
24natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust
25or reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code

1as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
2102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
3sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,
44, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
5431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and
6202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403
7(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
8910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
91326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section
10301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
11(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513
12of P.L. 109-222, section 844 of P.L. 109-280, P.L. 109-432, P.L. 110-28, P.L. 110-140,
13P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234,
14P.L. 110-245, P.L. 110-289, P.L. 110-317, P.L. 110-343, and P.L. 110-351 and as
15indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
16101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
17102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
18102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
20104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
21(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
22105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
23106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
24excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
25107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L.

1107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
2202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
3108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316,
4401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211,
5242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476,
6P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
71326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146
8of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
9excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
11101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, excluding
12section 844 of P.L. 109-280, and P.L. 110-458, The Internal Revenue Code applies
13for Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal Internal Revenue Code enacted after December 31, 2008, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 2008.
AB75-ASA1, s. 1535 16Section 1535. 71.01 (13) of the statutes is amended to read:
AB75-ASA1,771,1917 71.01 (13) "Wisconsin adjusted gross income" means federal adjusted gross
18income, with the modifications prescribed in s. 71.05 (6) to (12), (19) and, (20), and
19(24)
.
AB75-ASA1, s. 1536 20Section 1536. 71.03 (7) (f) of the statutes is created to read:
AB75-ASA1,771,2321 71.03 (7) (f) For taxable years beginning after December 31, 2008, for persons
22who qualify for a federal extension of time to file under 26 USC 7508A due to a
23presidentially declared disaster or terroristic or military action.
AB75-ASA1, s. 1537 24Section 1537. 71.04 (7) (a) of the statutes is amended to read:
AB75-ASA1,772,10
171.04 (7) (a) The sales factor is a fraction, the numerator of which is the total
2sales of the taxpayer in this state during the tax period, and the denominator of
3which is the total sales of the taxpayer everywhere during the tax period. For sales
4of tangible personal property, the numerator of the sales factor is the sales of the
5taxpayer during the tax period under par. (b) 1. and 2. plus 50% 100 percent of the
6sales of the taxpayer during the tax period under pars. (b) 2m. and 3. and (c). For
7purposes of applying pars. (b) 2m. and 3. and (c), if a taxpayer is within another
8state's jurisdiction for income or franchise tax purposes for any part of the taxable
9year, it is considered to be within that state's jurisdiction for income or franchise tax
10purposes for the entire taxable year.
AB75-ASA1, s. 1538b 11Section 1538b. 71.04 (7) (df) 3. of the statutes is repealed.
AB75-ASA1, s. 1539b 12Section 1539b. 71.04 (7) (dh) 4. of the statutes is repealed.
AB75-ASA1, s. 1539c 13Section 1539c. 71.04 (7) (dj) 2. of the statutes, as created by 2009 Wisconsin
14Act 2
, is repealed.
AB75-ASA1, s. 1539d 15Section 1539d. 71.04 (7) (dk) 2. of the statutes, as created by 2009 Wisconsin
16Act 2
, is repealed.
AB75-ASA1, s. 1539m 17Section 1539m. 71.05 (1) (c) 9. of the statutes is created to read:
AB75-ASA1,772,1818 71.05 (1) (c) 9. The KRM authority under s. 59.58 (7) (f).
AB75-ASA1, s. 1540d 19Section 1540d. 71.05 (6) (a) 15. of the statutes, as affected by 2009 Wisconsin
20Act 2
, is amended to read:
AB75-ASA1,773,221 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
22(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3s),
23(3t), (3w), (5e), (5f), (5h), (5i), (5j), and (5k) , and (8r) and not passed through by a
24partnership, limited liability company, or tax-option corporation that has added that

1amount to the partnership's, company's, or tax-option corporation's income under s.
271.21 (4) or 71.34 (1k) (g).
AB75-ASA1, s. 1541 3Section 1541. 71.05 (6) (a) 21. of the statutes is amended to read:
AB75-ASA1,773,94 71.05 (6) (a) 21. Any For taxable years beginning after December 31, 2007, and
5before January 1, 2009, any
amount deducted as income attributable to domestic
6production activities under section 199 of the Internal Revenue Code if the
7individual claiming the deduction is a nonresident or part-year resident of this state
8and if the domestic production activities income is not attributable to a trade or
9business that is taxable by this state.
AB75-ASA1, s. 1542 10Section 1542. 71.05 (6) (a) 22. of the statutes is amended to read:
AB75-ASA1,773,2011 71.05 (6) (a) 22. If For taxable years beginning after December 31, 2007, and
12before January 1, 2009, if
an individual is a nonresident or part-year resident of this
13state and a portion of the amount the individual deducted as income attributable to
14domestic production activities under section 199 of the Internal Revenue Code is
15attributable to a trade or business that is taxable by this state, the amount deducted
16under section 199 for federal income tax purposes and in excess of that amount,
17multiplied by a fraction, the numerator of which is the individual's net earnings from
18the trade or business that is taxable by this state and the denominator of which is
19the individual's total net earnings from the trade or business to which the deduction
20under section 199 of the Internal Revenue Code applies.
AB75-ASA1, s. 1543 21Section 1543. 71.05 (6) (b) 9. of the statutes is amended to read:
AB75-ASA1,774,522 71.05 (6) (b) 9. On assets held more than one year and on all assets acquired
23from a decedent, 60% 40 percent of the capital gain as computed under the internal
24revenue code, not including capital gains for which the federal tax treatment is
25determined under section 406 of P.L. 99-514; not including amounts treated as

1ordinary income for federal income tax purposes because of the recapture of
2depreciation or any other reason; and not including amounts treated as capital gain
3for federal income tax purposes from the sale or exchange of a lottery prize. For
4purposes of this subdivision, the capital gains and capital losses for all assets shall
5be netted before application of the percentage.
AB75-ASA1, s. 1543f 6Section 1543f. 71.05 (6) (b) 37. (intro.) of the statutes is amended to read:
AB75-ASA1,774,117 71.05 (6) (b) 37. (intro.) For taxable years beginning after December 31, 2007,
8and before January 1, 2009 2011, an amount paid by an individual, other than a
9person to whom subd. 19. applies, who has no employer and no self-employment
10income, for medical care insurance for the individual, his or her spouse, and the
11individual's dependents, calculated as follows:
AB75-ASA1, s. 1543fe 12Section 1543fe. 71.05 (6) (b) 38. (intro.) of the statutes is amended to read:
AB75-ASA1,774,1713 71.05 (6) (b) 38. (intro.) For taxable years beginning after December 31, 2008
142010, an amount paid by an individual, other than a person to whom subd. 19.
15applies, who has no employer and no self-employment income, for medical care
16insurance for the individual, his or her spouse, and the individual's dependents,
17calculated as follows:
AB75-ASA1, s. 1543h 18Section 1543h. 71.05 (6) (b) 39. (intro.) of the statutes is amended to read:
AB75-ASA1,774,2319 71.05 (6) (b) 39. (intro.) For taxable years beginning after December 31, 2007,
20and before January 1, 2009 2011, an amount paid by an individual who is the
21employee of another person, if the individual's employer pays a portion of the cost of
22the individual's medical care insurance, for medical care insurance for the
23individual, his or her spouse, and the individual's dependents, calculated as follows:
AB75-ASA1, s. 1543he 24Section 1543he. 71.05 (6) (b) 40. (intro.) of the statutes is amended to read:
AB75-ASA1,775,5
171.05 (6) (b) 40. (intro.) For taxable years beginning after December 31, 2008
22010, and before January 1, 2010 2012, an amount paid by an individual who is the
3employee of another person, if the individual's employer pays a portion of the cost of
4the individual's medical care insurance, for medical care insurance for the
5individual, his or her spouse, and the individual's dependents, calculated as follows:
AB75-ASA1, s. 1543hm 6Section 1543hm. 71.05 (6) (b) 41. (intro.) of the statutes is amended to read:
AB75-ASA1,775,117 71.05 (6) (b) 41. (intro.) For taxable years beginning after December 31, 2009
82011, and before January 1, 2011 2013, an amount paid by an individual who is the
9employee of another person, if the individual's employer pays a portion of the cost of
10the individual's medical care insurance, for medical care insurance for the
11individual, his or her spouse, and the individual's dependents, calculated as follows:
AB75-ASA1, s. 1543hs 12Section 1543hs. 71.05 (6) (b) 42. (intro.) of the statutes is amended to read:
AB75-ASA1,775,1713 71.05 (6) (b) 42. (intro.) For taxable years beginning after December 31, 2010
142012, an amount paid by an individual who is the employee of another person, if the
15individual's employer pays a portion of the cost of the individual's medical care
16insurance, for medical care insurance for the individual, his or her spouse, and the
17individual's dependents, calculated as follows:
AB75-ASA1, s. 1543j 18Section 1543j. 71.05 (6) (b) 43. a. of the statutes is amended to read:
AB75-ASA1,775,2119 71.05 (6) (b) 43. a. For taxable years beginning after December 31, 2008 2010,
20and before January 1, 2010 2012, up to $750 if the claimant has one qualified
21individual and up to $1,500 if the claimant has more than one qualified individual.
AB75-ASA1, s. 1543je 22Section 1543je. 71.05 (6) (b) 43. b. of the statutes is amended to read:
AB75-ASA1,775,2523 71.05 (6) (b) 43. b. For taxable years beginning after December 31, 2009 2011,
24and before January 1, 2011 2013, up to $1,500 if the claimant has one qualified
25individual and up to $3,000 if the claimant has more than one qualified individual.
AB75-ASA1, s. 1543jm
1Section 1543jm. 71.05 (6) (b) 43. c. of the statutes is amended to read:
AB75-ASA1,776,42 71.05 (6) (b) 43. c. For taxable years beginning after December 31, 2010 2012,
3and before January 1, 2012 2014, up to $2,250 if the claimant has one qualified
4individual and up to $4,500 if the claimant has more than one qualified individual.
AB75-ASA1, s. 1543js 5Section 1543js. 71.05 (6) (b) 43. d. of the statutes is amended to read:
AB75-ASA1,776,86 71.05 (6) (b) 43. d. For taxable years beginning after December 31, 2011 2013,
7up to $3,000 if the claimant has one qualified individual and up to $6,000 if the
8claimant has more than one qualified individual.
AB75-ASA1, s. 1543s 9Section 1543s. 71.05 (22) (dt) of the statutes is amended to read:
AB75-ASA1,776,2510 71.05 (22) (dt) Standard deduction indexing, 2001 and thereafter. For taxable
11years beginning after December 31, 2000, the dollar amounts of the standard
12deduction that is allowable under par. (dp) and all of the dollar amounts of Wisconsin
13adjusted gross income under par. (dp) shall be increased each year by a percentage
14equal to the percentage change between the U.S. consumer price index for all urban
15consumers, U.S. city average, for the month of August of the previous year and the
16U.S. consumer price index for all urban consumers, U.S. city average, for the month
17of August 1999, as determined by the federal department of labor, except that for
18taxable years beginning after December 31, 2011, the adjustment may occur only if
19the resulting amount is greater than the corresponding amount that was calculated
20for the previous year
. Each amount that is revised under this paragraph shall be
21rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10
22or, if the revised amount is a multiple of $5, such an amount shall be increased to the
23next higher multiple of $10. The department of revenue shall annually adjust the
24changes in dollar amounts required under this paragraph and incorporate the
25changes into the income tax forms and instructions.
AB75-ASA1, s. 1544
1Section 1544. 71.05 (24) of the statutes is created to read:
AB75-ASA1,777,32 71.05 (24) Income tax deferral; long-term capital assets. (a) In this
3subsection:
AB75-ASA1,777,64 1. "Claimant" means an individual; an individual partner or member of a
5partnership, limited liability company, or limited liability partnership; or an
6individual shareholder of a tax-option corporation.
AB75-ASA1,777,77 2. "Financial institution" has the meaning given in s. 69.30 (1) (b).
AB75-ASA1,777,108 3. "Long-term capital gain" means the gain realized from the sale of any capital
9asset held more than one year that is treated as a long-term gain under the Internal
10Revenue Code.
AB75-ASA1,777,1211 4. "Qualified new business venture" means a business certified by the
12department of commerce under s. 560.208.
AB75-ASA1,777,1513 (b) For taxable years beginning after December 31, 2010, a claimant may
14subtract from federal adjusted gross income any amount, up to $10,000,000, of a
15long-term capital gain if the claimant does all of the following:
AB75-ASA1,777,1616 1. Deposits the gain into a segregated account in a financial institution.
AB75-ASA1,777,1917 2. Within 180 days after the sale of the asset that generated the gain, invests
18all of the proceeds in the account described under subd. 1. in a qualified new business
19venture.
AB75-ASA1,777,2520 3. After making the investment as described under subd. 2., notifies the
21department, on a form prepared by the department, that the claimant will not
22declare on the claimant's income tax return the gain described under subd. 1. because
23the claimant has reinvested the capital gain as described under subd. 2. The form
24shall be sent to the department along with the claimant's income tax return for the
25year to which the claim relates.
AB75-ASA1,778,3
1(c) The basis of the investment described in par. (b) 2. shall be calculated by
2subtracting the gain described in par. (b) 1. from the amount of the investment
3described in par. (b) 2.
AB75-ASA1,778,64 (d) If a claimant defers the payment of income taxes on a capital gain under this
5subsection, the claimant may not use the gain described under par. (b) 1. to net
6capital gains and losses, as described under sub. (10) (c).
AB75-ASA1, s. 1545 7Section 1545. 71.06 (1p) (d) of the statutes is amended to read:
AB75-ASA1,778,98 71.06 (1p) (d) On all taxable income exceeding $112,500 but not exceeding
9$225,000
, 6.75%.
AB75-ASA1, s. 1546 10Section 1546. 71.06 (1p) (e) of the statutes is created to read:
AB75-ASA1,778,1111 71.06 (1p) (e) On all taxable income exceeding $225,000, 7.75 percent.
AB75-ASA1, s. 1547 12Section 1547. 71.06 (2) (g) 4. of the statutes is amended to read:
AB75-ASA1,778,1413 71.06 (2) (g) 4. On all taxable income exceeding $150,000 but not exceeding
14$300,000
, 6.75%.
AB75-ASA1, s. 1548 15Section 1548. 71.06 (2) (g) 5. of the statutes is created to read:
AB75-ASA1,778,1616 71.06 (2) (g) 5. On all taxable income exceeding $300,000, 7.75 percent.
AB75-ASA1, s. 1549 17Section 1549. 71.06 (2) (h) 4. of the statutes is amended to read:
AB75-ASA1,778,1918 71.06 (2) (h) 4. On all taxable income exceeding $75,000 but not exceeding
19$150,000
, 6.75%.
AB75-ASA1, s. 1550 20Section 1550. 71.06 (2) (h) 5. of the statutes is created to read:
AB75-ASA1,778,21 2171.06 (2) (h) 5. On all taxable income exceeding $150,000, 7.75 percent.
AB75-ASA1, s. 1551 22Section 1551. 71.06 (2e) of the statutes is renumbered 71.06 (2e) (a) and
23amended to read:
AB75-ASA1,779,2324 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
25January 1, 2000, the maximum dollar amount in each tax bracket, and the

1corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
2(c) and (d), and for taxable years beginning after December 31, 1999, the maximum
3dollar amount in each tax bracket, and the corresponding minimum dollar amount
4in the next bracket, under subs. (1n), (1p) (a) to (c), and (2) (e), (f), (g) 1. to 3., and (h)
51. to 3., shall be increased each year by a percentage equal to the percentage change
6between the U.S. consumer price index for all urban consumers, U.S. city average,
7for the month of August of the previous year and the U.S. consumer price index for
8all urban consumers, U.S. city average, for the month of August 1997, as determined
9by the federal department of labor, except that for taxable years beginning after
10December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
11under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a
12percentage equal to the percentage change between the U.S. consumer price index
13for all urban consumers, U.S. city average, for the month of August of the previous
14year and the U.S. consumer price index for all urban consumers, U.S. city average,
15for the month of August 1999, as determined by the federal department of labor,
16except that for taxable years beginning after December 31, 2011, the adjustment may
17occur only if the resulting amount is greater than the corresponding amount that was
18calculated for the previous year
. Each amount that is revised under this subsection
19paragraph shall be rounded to the nearest multiple of $10 if the revised amount is
20not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount
21shall be increased to the next higher multiple of $10. The department of revenue
22shall annually adjust the changes in dollar amounts required under this subsection
23paragraph and incorporate the changes into the income tax forms and instructions.
AB75-ASA1, s. 1552 24Section 1552. 71.06 (2e) (b) of the statutes is created to read:
Loading...
Loading...