AB861,3,1716 2. For taxable years beginning after December 31, 2009, and before January
171, 2011, $2,000.

AB861,3,1918 3. For taxable years beginning after December 31, 2010, and before January
191, 2012, $3,000.

AB861,3,2120 4. For taxable years beginning after December 31, 2011, and before January
211, 2013, $4,000.

AB861,3,2322 5. For taxable years beginning after December 31, 2012, and before January
231, 2014, $5,000.

AB861,3,2524 6. For taxable years beginning after December 31, 2013, and before January
251, 2015, $6,000.

AB861,4,2

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17. For taxable years beginning after December 31, 2014, and before January
21, 2016, $7,000.

AB861,4,43 8. For taxable years beginning after December 31, 2015, and before January
41, 2017, $8,000.

AB861,4,65 9. For taxable years beginning after December 31, 2016, and before January
61, 2018, $9,000.

AB861,4,87 10. For taxable years beginning after December 31, 2017, and before January
81, 2019, $10,000.

AB861,4,109 11. For taxable years beginning after December 31, 2018, and before January
101, 2020, $11,000.

AB861,4,1211 12. For taxable years beginning after December 31, 2019, and before January
121, 2021, $12,000.

AB861,4,1413 13. For taxable years beginning after December 31, 2020, and before January
141, 2022, $13,000.

AB861,4,1615 14. For taxable years beginning after December 31, 2021, and before January
161, 2023, $14,000.

AB861,4,1817 15. For taxable years beginning after December 31, 2022, and before January
181, 2024, $15,000.

AB861,4,2019 16. For taxable years beginning after December 31, 2023, and before January
201, 2025, $16,000.

AB861,4,2221 17. For taxable years beginning after December 31, 2024, and before January
221, 2026, $17,000.

AB861,4,2423 18. For taxable years beginning after December 31, 2025, and before January
241, 2027, $18,000.

AB861,5,2

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119. For taxable years beginning after December 31, 2026, and before January
21, 2028, $19,000.

AB861,5,43 20. For taxable years beginning after December 31, 2027, and before January
41, 2029, $20,000.

AB861,5,65 21. For taxable years beginning after December 31, 2028, and before January
61, 2030, $21,000.

AB861,5,87 22. For taxable years beginning after December 31, 2029, and before January
81, 2031, $22,000.

AB861,5,109 23. For taxable years beginning after December 31, 2030, and before January
101, 2032, $23,000.

AB861,5,1211 24. For taxable years beginning after December 31, 2031, and before January
121, 2033, $24,000.

AB861,5,1413 25. For taxable years beginning after December 31, 2032, and before January
141, 2034, $25,000.

AB861,5,1615 26. For taxable years beginning after December 31, 2033, and before January
161, 2035, $26,000.

AB861,5,1817 27. For taxable years beginning after December 31, 2034, and before January
181, 2036, $27,000.

AB861,5,2019 28. For taxable years beginning after December 31, 2035, and before January
201, 2037, $28,000.

AB861,5,2221 29. For taxable years beginning after December 31, 2036, and before January
221, 2038, $29,000.

AB861,5,2323 30. For taxable years beginning after December 31, 2037, $30,000.

AB861,6,3

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171.05 (1) (am) Military retirement systems. All retirement payments received
2from the U.S. military employee retirement system, to the extent that such payments
3are not exempt under par. (a) or, (ae) , or (af).

AB861,6,106 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments
7received from the U.S. government that relate to service with the coast guard, the
8commissioned corps of the national oceanic and atmospheric administration, or the
9commissioned corps of the public health service, to the extent that such payments are
10not exempt under par. (a), (ae), (af), or (am).

AB861,6,2413 71.05 (6) (b) 4. Disability payments other than disability payments that are
14paid from a retirement plan, the payments from which are exempt under sub. (1) (ae),
15(af), (am), and (an), if the individual either is single or is married and files a joint
16return, to the extent those payments are excludable under section 105 (d) of the
17Internal Revenue Code as it existed immediately prior to its repeal in 1983 by section
18122 (b) of P.L. 98-21, except that if an individual is divorced during the taxable year
19that individual may subtract an amount only if that person is disabled and the
20amount that may be subtracted then is $100 for each week that payments are
21received or the amount of disability pay reported as income, whichever is less. If the
22exclusion under this subdivision is claimed on a joint return and only one of the
23spouses is disabled, the maximum exclusion is $100 for each week that payments are
24received or the amount of disability pay reported as income, whichever is less.

AB861,7,83 71.83 (1) (a) 6. `Retirement plans.' Any natural person who is liable for a
4penalty for federal income tax purposes under section 72 (m) (5), (q), (t) and (v), 4973,
54974, 4975 or 4980A of the Internal Revenue Code is liable for 33% of the federal
6penalty unless the income received is exempt from taxation under s. 71.05 (1) (a) or,
7(ae), or (af). The penalties provided under this subdivision shall be assessed, levied
8and collected in the same manner as income or franchise taxes.