71.06(2)(e)
(e) For joint returns, for taxable years beginning after December 31, 1999, and before January 1, 2001:
71.06(2)(e)1.
1. On all taxable income from $0 to $10,000, 4.73%.
71.06(2)(e)2.
2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.33%.
71.06(2)(e)3.
3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.55%.
71.06(2)(e)4.
4. On all taxable income exceeding $150,000, 6.75%.
71.06(2)(f)
(f) For married persons filing separately, for taxable years beginning after December 31, 1999, and before January 1, 2001:
71.06(2)(f)2.
2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.33%.
71.06(2)(f)3.
3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.55%.
71.06(2)(g)
(g) For joint returns, for taxable years beginning after December 31, 2000:
71.06(2)(g)2.
2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.15%.
71.06(2)(g)3.
3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.5%.
71.06(2)(g)4.
4. On all taxable income exceeding $150,000, 6.75%.
71.06(2)(h)
(h) For married persons filing separately, for taxable years beginning after December 31, 2000:
71.06(2)(h)2.
2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.15%.
71.06(2)(h)3.
3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.5%.
71.06(2e)
(2e) Bracket indexing. For taxable years beginning after December 31, 1998, and before January 1, 2000, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under
subs. (1m) and
(2) (c) and
(d), and for taxable years beginning after December 31, 1999, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under
subs. (1n),
(1p), and
(2) (e),
(f),
(g), and
(h), shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1997, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket under
subs. (1p) (c) and
(d),
(2) (g) 3. and
4. and
(h) 3. and
4. shall be increased by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1999, as determined by the federal department of labor. Each amount that is revised under this subsection shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10. The department of revenue shall annually adjust the changes in dollar amounts required under this subsection and incorporate the changes into the income tax forms and instructions.
71.06(2m)
(2m) Rate changes. If a rate under
sub. (1),
(1m),
(1n),
(1p) or
(2) changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section
15 of the internal revenue code.
71.06(2s)
(2s) Nonresidents and part-year residents. 71.06(2s)(a)(a) For taxable years beginning after December 31, 1996, and before January 1, 1998, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under
subs. (1) and
(2) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately "adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly "adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under
subs. (1) and
(2) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(2s)(b)
(b) For taxable years beginning after December 31, 1997, and before January 1, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under
subs. (1m) and
(2) (c) and
(d) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately "adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly "adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under
subs. (1m) and
(2) (c) and
(d) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(2s)(c)
(c) For taxable years beginning after December 31, 1999, and before January 1, 2001, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under
subs. (1n) and
(2) (e) and
(f) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately "adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly "adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under
subs. (1n) and
(2) (e) and
(f) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(2s)(d)
(d) For taxable years beginning after December 31, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under
subs. (1p) and
(2) (g) and
(h) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately "adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly "adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under
subs. (1p) and
(2) (g) and
(h) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(3)
(3) Tax table. The secretary of revenue shall prepare a table from which the tax in effect on taxable personal income shall be determined. Such table shall be published in the department's appropriate instructional booklets. The form and the tax computations of the table shall be substantially as follows: