SB30-SSA1,650,44
71.34
(1g) (j) 3. L. P.L.
114-239.
SB30-SSA1,1097
5Section 1097
. 71.34 (1g) (k) of the statutes is created to read:
SB30-SSA1,650,96
71.34
(1g) (k) 1. For taxable years beginning after December 31, 2016, for tax
7option corporations, “Internal Revenue Code" means the federal Internal Revenue
8Code as amended to December 31, 2016, except as provided in subds. 2., 3., and 5. and
9s. 71.98 and subject to subd. 4.
SB30-SSA1,650,2410
2. For purposes of this paragraph, “Internal Revenue Code" does not include
11the following provisions of federal public laws for taxable years beginning after
12December 31, 2016: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
13106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
14109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
15P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
16110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
1715351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
18312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
191501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
20111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
21111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
22411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
23P of P.L.
114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
24169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113.
SB30-SSA1,651,2
13. For purposes of this paragraph, “Internal Revenue Code" does not include
2amendments to the federal Internal Revenue Code enacted after December 31, 2016.
SB30-SSA1,651,93
4. For purposes of this paragraph, the provisions of federal public laws that
4directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
5apply for Wisconsin purposes at the same time as for federal purposes, except that
6changes made by section 4007 (b) of P.L.
114-41, section 1102 of P.L.
114-74, sections
7105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
8to 345 of division Q of P.L.
114-113 first apply for taxable years beginning after
9December 31, 2016.
SB30-SSA1,651,13105. For purposes of this paragraph, section
1366 (f) of the Internal Revenue Code
11(relating to pass-through of items to shareholders) is modified by substituting the
12tax under s. 71.35 for the taxes under sections
1374 and
1375 of the Internal Revenue
13Code.
SB30-SSA1,1098
14Section 1098
. 71.42 (2) (b) of the statutes is repealed.
SB30-SSA1,1099
15Section 1099
. 71.42 (2) (j) 1. of the statutes is amended to read:
SB30-SSA1,651,1916
71.42
(2) (j) 1. For taxable years beginning after December 31, 2013,
and before
17January 1, 2017, “Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 2013, except as provided in subds. 2. to 4. and subject
19to subd. 5.
SB30-SSA1,1100
20Section 1100
. 71.42 (2) (j) 3. i. of the statutes is created to read:
SB30-SSA1,651,2121
71.42
(2) (j) 3. i. Section 2004 of P.L.
114-41.
SB30-SSA1,1101
22Section 1101
. 71.42 (2) (j) 3. j. of the statutes is created to read:
SB30-SSA1,651,2323
71.42
(2) (j) 3. j. Sections 503 and 504 of P.L.
114-74.
SB30-SSA1,1102
24Section 1102
. 71.42 (2) (j) 3. k. of the statutes is created to read:
SB30-SSA1,652,2
171.42
(2) (j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336,
2and 341 of division Q of P.L.
114-113.
SB30-SSA1,1103
3Section 1103
. 71.42 (2) (j) 3. L. of the statutes is created to read:
SB30-SSA1,652,44
71.42
(2) (j) 3. L. P.L.
114-239.
SB30-SSA1,1104
5Section 1104
. 71.42 (2) (k) of the statutes is created to read:
SB30-SSA1,652,86
71.42
(2) (k) 1. For taxable years beginning after December 31, 2016, “Internal
7Revenue Code" means the federal Internal Revenue Code as amended to December
831, 2016, except as provided in subds. 2. to 4. and s. 71.98 and subject to subd. 5.
SB30-SSA1,652,239
2. For purposes of this paragraph, “Internal Revenue Code" does not include
10the following provisions of federal public laws for taxable years beginning after
11December 31, 2016: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
12106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
13109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
14P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
15110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
1615351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
17312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
181501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
19111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
20111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
21411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
22P of P.L.
114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
23169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113.
SB30-SSA1,652,2524
3. For purposes of this paragraph, “Internal Revenue Code" does not include
25amendments to the federal Internal Revenue Code enacted after December 31, 2016.
SB30-SSA1,653,2
14. For purposes of this paragraph, “Internal Revenue Code" does not include
2section 847 of the federal Internal Revenue Code.
SB30-SSA1,653,93
5. For purposes of this paragraph, the provisions of federal public laws that
4directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
5apply for Wisconsin purposes at the same time as for federal purposes, except that
6changes made by section 4007 (b) of P.L.
114-41, section 1102 of P.L.
114-74, sections
7105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
8to 345 of division Q of P.L.
114-113 first apply for taxable years beginning after
9December 31, 2016.
SB30-SSA1,1108
10Section 1108
. 71.45 (4) (a) of the statutes is amended to read:
SB30-SSA1,653,2111
71.45
(4) (a) Except as provided in par. (b)
and s. 71.80 (25), insurers computing
12tax under this subchapter may subtract from Wisconsin net income any Wisconsin
13net business loss
sustained incurred in any of the
next 20
immediately preceding
14taxable years
, if the insurer was subject to taxation under this chapter in the taxable
15year in which the loss was incurred, to the extent not offset by Wisconsin net business
16income of any year between the loss year and the taxable year for which an offset is
17claimed and computed without regard to sub. (2) (a) 8. and 9. and this subsection and
18limited to the amount of net income, but no loss incurred for a taxable year before
19taxable year 1987 by a nonprofit service plan of sickness care under ch. 148, or dental
20care under s. 447.13 may be treated as a net business loss of the successor service
21insurer under ch. 613 operating by virtue of s. 148.03 or 447.13.
SB30-SSA1,1108x
22Section 1108x. 71.47 (3q) (c) 3. of the statutes is amended to read:
SB30-SSA1,654,223
71.47
(3q) (c) 3. The maximum amount of credits that may be awarded under
24this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January
251, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
1any credits reallocated under s. 238.15 (3) (d)
, 2015 stats., or s. 560.205 (3) (d), 2009
2stats.
SB30-SSA1,1109
3Section 1109
. 71.47 (3q) (d) 2. of the statutes is amended to read: