SB40-ASA1,974,87
(d)
Administration. Subsection (4) (e) to (h), as it applies to the credit under
8sub. (4), applies to the credit under this subsection.
SB40-ASA1,974,1010
71.30
(3) (bn) Community rehabilitation program credit under s. 71.28 (5k).
SB40-ASA1,974,1312
71.30
(3) (dd) Dairy manufacturing facility investment credit under s. 71.28
13(3p).
SB40-ASA1,974,1515
71.30
(3) (ed)
Ethanol and biodiesel fuel pump credit under s. 71.28 (5j).
SB40-ASA1,974,1717
71.30
(3) (epa) Electronic medical records credit under s. 71.28 (5i).
SB40-ASA1, s. 1777
18Section
1777. 71.30 (3) (epp) of the statutes is renumbered 71.30 (3) (eps) and
19amended to read:
SB40-ASA1,974,2020
71.30
(3) (eps) Film production services credit under s. 71.28 (5f)
(b) 1. and 3.
SB40-ASA1,974,2522
71.30
(3) (f) The total of farmers' drought property tax credit under s. 71.28
23(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
24s. 71.28 (2m), enterprise zone jobs credit under s. 71.28 (3w),
film production services
25credit under s. 71.28 (5f) (b) 2., and estimated tax payments under s. 71.29.
SB40-ASA1,975,52
71.34
(1) (g) An addition shall be made for credits computed by a tax-option
3corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
4(3n),
(3p), (3t), (3w),
(5b), (5e), (5f), (5g),
and (5h)
, (5i), (5j), and (5k) and passed
5through to shareholders.
SB40-ASA1,977,179
71.34
(1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 1998, and before January 1, 2000, means the
11federal Internal Revenue Code as amended to December 31, 1998, excluding sections
12103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
14of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
15106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
16section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
17(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
18section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
19and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 20244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
21excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
22(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
23of P.L. 109-280, and as indirectly affected in the provisions applicable to this
24subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
25(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
1(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.
2101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
3102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
5104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
9section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101
, 301
10(a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-276, P.L.
108-121, excluding
11section 109 of P.L.
108-121, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
12and 403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 13244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-135,
14excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
15(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
16of P.L. 109-280, except that section 1366 (f) (relating to pass-through of items to
17shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
18sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
19at the same time as for federal purposes. Amendments to the federal Internal
20Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
21respect to taxable years beginning after December 31, 1998, and before
22January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
23106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
25107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
1107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
2excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
3108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
4of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
5relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
6P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
7indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
8P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
10107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
11107-276, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-311,
12excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
13108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
14of P.L.
108-357,
P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
15relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and
16P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
17purposes at the same time as for federal purposes.
SB40-ASA1,980,1419
71.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
20years that begin after December 31, 1999, and before January 1, 2003, means the
21federal Internal Revenue Code as amended to December 31, 1999, excluding sections
22103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
24of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections
25162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
1107-16, P.L. 107.22, P.L. 107.116, P.L.
107-134, P.L.
107-147, excluding sections 101
,
2301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
3107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
4108-121, excluding section 109 of P.L.
108-121, P.L.
108-218, P.L.
108-311,
5excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
and P.L.
6108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910
7of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
81323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, 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, and P.L. 109-280, excluding sections 811 and 844
11of P.L. 109-280, and as indirectly affected in the provisions applicable to this
12subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
13(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
14(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.
15101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
16102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1713174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
18104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
19(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
20105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
21106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
22excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
23107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
24107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
25202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
1P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
2and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
3and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
41309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
5109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
7811 and 844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through
8of items to shareholders) is modified by substituting the tax under s. 71.35 for the
9taxes under sections 1374 and 1375. The Internal Revenue Code applies for
10Wisconsin purposes at the same time as for federal purposes. Amendments to the
11federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
12paragraph with respect to taxable years beginning after December 31, 1999, and
13before January 1, 2003, except that changes to the Internal Revenue Code made by
14P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
15107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
16P.L.
107-134, P.L.
107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147,
17P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding
18sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
19108-121, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and
20403 (a) of P.L.
108-311,
and P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
21336, 337,
422, 847, 909, and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding
22sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
23of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
24section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L.
25109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that indirectly
1affect the provisions applicable to this subchapter made by P.L.
106-230, P.L.
2106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
3excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
4107-147, excluding sections 101
, 301 (a), and 406 of P.L.
107-147, P.L.
107-181, P.L.
5107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
6202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-218,
7P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311,
8and P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909,
9and 910 of P.L.
108-357,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
101309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
11109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
12(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
13811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the same time as for
14federal purposes.
SB40-ASA1,983,516
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
17years that begin after December 31, 2002, and before January 1, 2004, means the
18federal Internal Revenue Code as amended to December 31, 2002, excluding sections
19103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (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
section sections 101
and 301 (a) of P.L.
107-147, and as
23amended by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
24108-121, excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201
25of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
1307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
2201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
3P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
41326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
5101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
6of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 7and as indirectly affected in the provisions applicable to this subchapter by P.L.
899-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812
9(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
10100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
11102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
12102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
14104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
16105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
18section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
19excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
20107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
21202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
22excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
23excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
24excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
25108-357,
and P.L.
108-375,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
11309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
2109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
3(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
4811 and 844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through
5of items to shareholders) is modified by substituting the tax under s. 71.35 for the
6taxes under sections 1374 and 1375. The Internal Revenue Code applies for
7Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 2002, and
10before January 1, 2004, except that changes to the Internal Revenue Code made by
11P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
12excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
13108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
14316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
15242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
16109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
171326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
18101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
19of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 20and changes that indirectly affect the provisions applicable to this subchapter made
21by P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121,
22excluding section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
23108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
24316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211,
25242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and P.L.
108-375,
P.L.
1109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
21326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections
3101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405
4of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, 5apply for Wisconsin purposes at the same time as for federal purposes.
SB40-ASA1,985,207
71.34
(1g) (q) "Internal Revenue Code" for tax-option corporations, for taxable
8years that begin after December 31, 2003, and before January 1, 2005, means the
9federal Internal Revenue Code as amended to December 31, 2003, excluding sections
10103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
13431 of P.L.
107-16,
section sections 101
and 301 (a) of P.L.
107-147, sections 106, 201,
14and 202 of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173,
15and as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
16307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
17201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
18and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
191323, 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. 109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L.
23109-280, and as indirectly affected in the provisions applicable to this subchapter
24by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d)
25(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
1100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
2102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
7105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
8excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
9section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
10excluding
section sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
11107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
12202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
13excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
14excluding sections 306, 307, 308,
316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
15excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
16108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L. 109-58, excluding sections
171305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
18109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
19sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
20(q), and 405 of P.L. 109-135, P.L. 109-227, and P.L. 109-280, excluding sections 811
21and 844 of P.L. 109-280, except that section 1366 (f) (relating to pass-through of
22items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
23under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
24purposes at the same time as for federal purposes. Amendments to the federal
25Internal Revenue Code enacted after December 31, 2003, do not apply to this
1paragraph with respect to taxable years beginning after December 31, 2003, and
2before January 1, 2005, except that changes to the Internal Revenue Code made by
3P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401,
4and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244,
5336, 337,
422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L.
6109-7, 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. 109-73, excluding section 301
8of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
9section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227,
10and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and changes that
11indirectly affect the provisions applicable to this subchapter made by P.L.
108-203,
12P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308,
316, 401, and 403 (a)
13of P.L.
108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
14422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7,
15P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
161329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
17109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
181400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-227, and P.L.
19109-280, excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin
20purposes at the same time as for federal purposes.
SB40-ASA1,988,722
71.34
(1g) (r) "Internal Revenue Code" for tax-option corporations, for taxable
23years that begin after December 31, 2004,
and before January 1, 2006, means the
24federal Internal Revenue Code as amended to December 31, 2004, excluding sections
25103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
3P.L.
106-573, section 431 of P.L.
107-16,
section
sections 101
and 301 (a) of P.L.
4107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173,
5sections 306, 308,
316, 401, and 403 (a) of P.L.
108-311, and sections 101, 201,
211,
6242, 244, 336, 337,
422, 847, 909, and 910 of P.L.
108-357,
and as amended by P.L.
7109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
81326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301
9of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to
10section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151,
11P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
12109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
13indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
14100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
15(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
16101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
17excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
18103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
19103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
20excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
21104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
22105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
23162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
24107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
section 25sections 101
and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
1P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
2108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
3108-218, P.L.
108-311, excluding sections 306, 308,
316, 401, and 403 (a) of P.L.
4108-311, P.L.
108-357, excluding sections 101, 201,
211, 242, 244, 336, 337,
422, 847, 5909, and 910 of P.L.
108-357, P.L.
108-375,
and P.L.
108-476,
P.L. 109-7, P.L.
6109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
71329, 1348, and 1351 of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L.
8109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section
91400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.
10109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L.
11109-227, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, except
12that section 1366 (f) (relating to pass-through of items to shareholders) is modified
13by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375.
14The Internal Revenue Code applies for Wisconsin purposes at the same time as for
15federal purposes. Amendments to the federal Internal Revenue Code enacted after
16December 31, 2004, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 2004
, and before January 1, 2006, except that changes
18to the Internal Revenue Code made by P.L. 109-7, P.L. 109-58, excluding sections
191305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
20109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding
21sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
22(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,
23209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280, excluding
24sections 811 and 844 of P.L. 109-280, and changes that indirectly affect the
25provisions applicable to this subchapter made by P.L. 109-7, P.L. 109-58, excluding
1sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351
2of P.L. 109-58, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135,
3excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
4(j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections
5101, 207, 209, 503, 512, and 513 of P.L. 109-222, P.L. 109-227, and P.L. 109-280,
6excluding sections 811 and 844 of P.L. 109-280, apply for Wisconsin purposes at the
7same time as for federal purposes.
SB40-ASA1,990,109
71.34
(1g) (s) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 2005, and before January 1, 2007, means the
11federal Internal Revenue Code as amended to December 31, 2005, excluding sections
12103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
15P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
16sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
17308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 201, 211, 242, 244, 336, 337,
18422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310,
191323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of
20P.L.
109-59, section 301 of P.L.
109-73, and sections 101, 105, 201 (a) as it relates
21to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, and as
22amended by P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
23109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
24109-280, and as indirectly affected in the provisions applicable to this subchapter
25by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d)
1(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
2100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
3102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
4102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
9excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
10section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
11excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
12107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
13108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
14108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403
15(a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 211, 242, 244, 336, 337,
16422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
17109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
181329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
19109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
20sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
21(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
22209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, and P.L.
109-280, excluding
23sections 811 and 844 of P.L.
109-280, except that section 1366 (f) (relating to
24pass-through of items to shareholders) is modified by substituting the tax under s.
2571.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
1for Wisconsin purposes at the same time as for federal purposes. Amendments to the
2federal Internal Revenue Code enacted after December 31, 2005, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 2005, and
4before January 1, 2007, except that changes to the Internal Revenue Code made by
5P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
6109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and
7changes that indirectly affect the provisions applicable to this subchapter made by
8P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
9109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, apply for
10Wisconsin purposes at the same time as for federal purposes.