AB21,2351
18Section
2351. 71.34 (1g) (j) of the statutes is created to read:
AB21,965,2219
71.34
(1g) (j) 1. For taxable years beginning after December 31, 2013, for tax
20option corporations, "Internal Revenue Code" means the federal Internal Revenue
21Code as amended to December 31, 2013, except as provided in subds. 2., 3., and 5. and
22subject to subd. 4.
AB21,966,1023
2. For purposes of this paragraph, "Internal Revenue Code" does not include
24the following provisions of federal public laws for taxable years beginning after
25December 31, 2013: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
1106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
2109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
3P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
4110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; sections
515303 and 15351 of P.L.
110-246; section 302 of division A, section 401 of division B,
6and sections 312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections
71232, 1241, 1251, 1501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213,
8214, and 216 of P.L.
111-226; sections 2011 and 2122 of P.L.
111-240' sections 753,
9754, and 760 of P.L.
111-312; section 1106 of P.L.
112-95; and sections 104, 318, 322,
10323, 324, 326, 327, and 411 of P.L.
112-240.
AB21,966,1411
3. For purposes of this paragraph, "Internal Revenue Code" does not include
12amendments to the federal Internal Revenue Code enacted after December 31, 2013,
13except that "Internal Revenue Code" includes the provisions of the following federal
14public laws:
AB21,966,2018
4. For purposes of this paragraph, the provisions of federal public laws that
19directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
20apply for Wisconsin purposes at the same time as for federal purposes.
AB21,966,24215. For purposes of this paragraph, section
1366 (f) of the Internal Revenue Code
22(relating to pass-through of items to shareholders) is modified by substituting the
23tax under s. 71.35 for the taxes under sections
1374 and
1375 of the Internal Revenue
24Code.
AB21,2352
25Section
2352. 71.34 (1k) (g) of the statutes is amended to read:
AB21,967,4
171.34
(1k) (g) An addition shall be made for credits computed by a tax-option
2corporation under s. 71.28
(1dd), (1de), (1di), (1dj), (1dL), (1dm),
(1ds), (1dx), (1dy),
3(3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w),
(3y), (4), (5), (5e), (5f), (5g),
4(5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and passed through to shareholders.
AB21,2353
5Section
2353. 71.36 (1m) (b) 2. of the statutes is amended to read:
AB21,967,166
71.36
(1m) (b) 2. Interest on obligations issued under s. 66.0304 by a
7commission if the bonds or notes are used to fund multifamily affordable housing
8projects or elderly housing projects in this state, and the
Forward Wisconsin
Housing
9and Economic Development Authority has the authority to issue its bonds or notes
10for the project being funded, or if the bonds or notes are used by a health facility, as
11defined in s. 231.01 (5), to fund the acquisition of information technology hardware
12or software, in this state, and the Wisconsin Health and Educational Facilities
13Authority has the authority to issue its bonds or notes for the project being funded,
14or if the bonds or notes are issued to fund a redevelopment project in this state or a
15housing project in this state, and the authority exists for bonds or notes to be issued
16by an entity described under s. 66.1201, 66.1333, or 66.1335.
AB21,2354
17Section
2354. 71.36 (1m) (b) 5. of the statutes is amended to read:
AB21,967,2018
71.36
(1m) (b) 5. Interest on obligations issued under s. 234.65
, 2013 stats., to
19fund an economic development loan to finance construction, renovation or
20development of property that would be exempt under s. 70.11 (36).
AB21,2355
21Section
2355. 71.36 (1m) (b) 7. of the statutes is created to read:
AB21,967,2222
71.36
(1m) (b) 7. Interest on obligations issued under s. 16.527 (3) (d).
AB21,2356
23Section
2356. 71.36 (1m) (b) 8. of the statutes is created to read:
AB21,968,3
171.36
(1m) (b) 8. Interest on obligations issued by a local unit under one of the
2provisions specified in s. 229.863 (3) to assist a local sports and entertainment
3district created under subch. VI of ch. 229.
AB21,2357
4Section
2357. 71.42 (2) (a) of the statutes is repealed.
AB21,2358
5Section
2358. 71.42 (2) (g) of the statutes is amended to read:
AB21,970,186
71.42
(2) (g) For taxable years that begin after December 31, 2008, and before
7January 1, 2011, "Internal Revenue Code" means the federal Internal Revenue Code
8as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
10sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
114, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
12431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
13202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
14(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
15910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
161326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
17301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
18(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, and 513
19of P.L.
109-222, P.L.
109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142,
20P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
110-234, sections 110, 113, and 301 of
21P.L.
110-245, P.L.
110-246, except section 15316 of P.L.
110-246, P.L.
110-289,
22except section 3093 of P.L.
110-289, P.L.
110-317, and P.L.
110-343, except section
23301 of division B and section 313 of division C of P.L.
110-343, and as amended by
24sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
25111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of P.L.
111-203, section
1215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
111-325,
and P.L. 113-168, 2and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
3P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding
4sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
5excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
6P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding
7sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191,
8P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277,
9P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
10165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
11P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
12301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
13108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
14108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
15108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
16108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
17910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding
18sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
19of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, 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, and 513
23of P.L.
109-222, P.L.
109-227, P.L.
109-280, P.L.
110-245, excluding sections 110,
24113, and 301 of P.L.
110-245, section 15316 of P.L.
110-246, section 3093 of P.L.
25110-289, section 301 of division B and section 313 of division C of P.L.
110-343, P.L.
1110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541
2of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of
3P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
4111-325,
and P.L. 113-168, except that "Internal Revenue Code" does not include
5section 847 of the federal Internal Revenue Code. The Internal Revenue Code
6applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the federal Internal Revenue Code enacted after December 31, 2008,
8do not apply to this paragraph with respect to taxable years beginning after
9December 31, 2008, and before January 1, 2011, except that changes to the Internal
10Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541
11of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192, section 1601 of
12P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
and P.L.
13111-325,
and P.L. 113-168, and changes that indirectly affect the provisions
14applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522,
151531, and 1541 of division B of P.L.
111-5, section 301 of P.L.
111-147, P.L.
111-192,
16section 1601 of P.L.
111-203, section 215 of P.L.
111-226, section 2112 of P.L.
111-240,
17and P.L.
111-325,
and P.L. 113-168, apply for Wisconsin purposes at the same time
18as for federal purposes.
AB21,2359
19Section
2359. 71.42 (2) (h) of the statutes is amended to read:
AB21,974,320
71.42
(2) (h) For taxable years that begin after December 31, 2010, and before
21January 1, 2013, "Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
23102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
24sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
254, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
1431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
2202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
3(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
4910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
51326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
6301 of P.L.
109-73, 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, sections 101, 207, 503, and 513 of P.L.
8109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
9of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except
10sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2,
113, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
12110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246,
13except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections
143071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343,
15except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
16division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521,
171522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
18111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of
19P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except
20section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
21111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
22111-240, and P.L.
111-312, and as amended by section 902 of P.L.
112-240 and by P.L.
23113-168, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
24101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
25excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
1103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
3excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
4104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
5105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
7107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
8101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
9107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
10108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
11108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
12108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
13847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
14109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
16109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
17sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
18(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
19503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
20412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
21sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
22excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
23and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
24110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
25110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
1excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
2and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
3sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
4111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
51322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L.
111-148, section 1407
6of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of
7P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325,
8and section 902 of P.L.
112-240,
and P.L. 113-168, except that "Internal Revenue
9Code" does not include section 847 of the federal Internal Revenue Code. The
10Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
11purposes, except that changes made by section 209 of P.L.
109-222, sections 117, 406,
12409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
13109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
14110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding
15sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, sections 110 and 113 of P.L.
16110-245, sections 15312, 15313, 15314, and 15342 of P.L.
110-246, sections 3031,
173032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.
110-289, P.L.
110-317,
18excluding section 9 (e) of P.L.
110-317, sections 116, 208, and 211 of division B and
19section 504 of division C of P.L.
110-343, section 14 of P.L.
111-92, sections 531, 532,
20and 533 of P.L.
111-147, sections 10908 and 10909 of P.L.
111-148, and section 2043
21of P.L.
111-240 do not apply for taxable years beginning before January 1, 2011.
22Amendments to the federal Internal Revenue Code enacted after December 31, 2010,
23do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2010, and before January 1, 2013, except that changes to the Internal
25Revenue Code made by section 902 of P.L.
112-240 and by P.L. 113-168, and changes
1that indirectly affect the provisions applicable to this subchapter made by section
2902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same
3time as for federal purposes.
AB21,2360
4Section
2360. 71.42 (2) (i) of the statutes is amended to read:
AB21,977,155
71.42
(2) (i) For taxable years that begin after December 31, 2012,
and before
6January 1, 2014, "Internal Revenue Code" means the federal Internal Revenue Code
7as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
104, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
11107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
12108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
13108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
14108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
16109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
17(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222,
18P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of
19division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections
208215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5
21of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172,
22P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections
234, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and
243082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116,
25208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343,
1P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
2division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections
31322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
410908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
5111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except
6sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111,
72112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858
8of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121
9of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as
10indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
11101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
12103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
13sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
14103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
17106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
18P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
19107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
21107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
22108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
23108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
24108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
25847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
1109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
21329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
3109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
4sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
5(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
6503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410,
7412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432,
8sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142,
9excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b)
10and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
11110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
12110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317,
13excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B
14and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458,
15sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
16111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections
171322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,
1810908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
19111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections
202014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
21112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
22112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, except that
23"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
24Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
25as for federal purposes, except that changes made by P.L.
106-573, sections 9004,
19005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, sections 1403 and 1407 of
2P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections
340211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable years
4beginning before January 1, 2013. Amendments to the federal Internal Revenue
5Code enacted after December 31, 2010, do not apply to this paragraph with respect
6to taxable years beginning after December 31, 2010, except that changes to the
7Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
8112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes
9that indirectly affect the provisions applicable to this subchapter made by section
101858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242,
11and 100121 of P.L.
112-141, do not apply for taxable years beginning before January
121, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of
13P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions
14applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by
15P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
AB21,2361
16Section
2361. 71.42 (2) (j) of the statutes is created to read:
AB21,977,1917
71.42
(2) (j) 1. For taxable years beginning after December 31, 2013, "Internal
18Revenue Code" means the federal Internal Revenue Code as amended to December
1931, 2013, except as provided in subds. 2. to 4. and subject to subd. 5.