AB100-ASA1,582,42 71.07 (6m) (b) 2. For taxable years beginning after December 31, 2005, an
3amount up to $300 of military income for services performed by the claimant while
4he or she is stationed outside of the United States.

AB100-ASA1,582,106 71.07 (10) Credits not allowed. The credits under s. 71.28 (4) and (5) may not
7be claimed by partners, including partners of a publicly traded partnership treated
8as a corporation under s. 71.22 (1) (1k), members of a limited liability company,
9including members of a limited liability company treated as a corporation under s.
1077.22 (1) (1k), or shareholders of a tax-option corporation.

AB100-ASA1,582,2012 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
13couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
14ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3n), (3s),
15(3t), (5b), (5d), (6), (6e), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),
16(1fd), (2m), (3), (3n), and (3t) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),
17(1fd), (2m), (3), (3n), and (3t) and subchs. VIII and IX and payments to other states
18under s. 71.07 (7), is less than the tax under this section, there is imposed on that
19natural person, married couple filing jointly, trust, or estate, instead of the tax under
20s. 71.02, an alternative minimum tax computed as follows:

AB100-ASA1,582,2322 71.10 (4) (cp) Health insurance risk-sharing plan assessments credit under s.
2371.07 (5g).

AB100-ASA1,583,6

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171.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
2preservation credit under subch. IX, homestead credit under subch. VIII, farmland
3tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
471.07 (2fd), veterans and surviving spouses property tax credit under s. 71.07 (6e),
5earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09,
6and taxes withheld under subch. X.

AB100-ASA1,583,88 71.10 (5g) Veterans trust fund donations. (a) Definitions. In this subsection:

AB100-ASA1,583,99 1. "Department" means the department of revenue.

AB100-ASA1,583,1010 2. "Veterans trust fund" means the fund under s. 25.36.

AB100-ASA1,583,1411 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an
12income tax return who has a tax liability or is entitled to a tax refund may designate
13on the return any amount of additional payment or any amount of a refund due that
14individual as a veterans trust fund donation.

AB100-ASA1,583,1715 2. `Designation added to tax owed.' If the individual owes any tax, the
16individual shall remit in full the tax due and the amount designated on the return
17as a veterans trust fund donation when the individual files a tax return.

AB100-ASA1,583,2118 3. `Designation deducted from refund.' Except as provided in par. (d), if the
19individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
20(3) and (3m), the department of revenue shall deduct the amount designated on the
21return as a veterans trust fund donation from the amount of the refund.

AB100-ASA1,583,2522 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
23to remit an amount equal to or in excess of the total of the actual tax due, after error
24corrections, and the amount designated on the return as a veterans trust fund
25donation:

AB100-ASA1,584,5

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11. The department shall reduce the designation for the veterans trust fund to
2reflect the amount remitted in excess of the actual tax due, after error corrections,
3if the individual remitted an amount in excess of the actual tax due, after error
4corrections, but less than the total of the actual tax due, after error corrections, and
5the amount originally designated on the return as a veterans trust fund donation.

AB100-ASA1,584,76 2. The designation for the veterans trust fund donation is void if the individual
7remitted an amount equal to or less than the actual tax due, after error corrections.

AB100-ASA1,584,148 (d) Errors; insufficient refund. If an individual is owed a refund which does not
9equal or exceed the amount designated on the return as a veterans trust fund
10donation, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
11corrections, the department shall reduce the designation for the veterans trust fund
12donation to reflect the actual amount of the refund that the individual is otherwise
13owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
14corrections.

AB100-ASA1,584,1615 (e) Conditions. If an individual places any conditions on a designation for the
16veterans trust fund donation, the designation is void.

AB100-ASA1,584,1917 (f) Void designation. If a designation for the veterans trust fund donation is
18void, the department shall disregard the designation and determine amounts due,
19owed, refunded, and received without regard to the void designation.

AB100-ASA1,584,2120 (g) Tax return. The secretary of revenue shall provide a place for the
21designations under this subsection on the individual income tax return.

AB100-ASA1,584,2422 (h) Certification of amounts. Annually, on or before September 15, the
23secretary of revenue shall certify to the department of veterans affairs, the
24department of administration, and the state treasurer:

AB100-ASA1,585,3

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11. The total amount of the administrative costs, including data processing
2costs, incurred by the department in administering this subsection during the
3previous fiscal year.

AB100-ASA1,585,54 2. The total amount received from all designations for veterans trust fund
5donations made by taxpayers during the previous fiscal year.

AB100-ASA1,585,86 3. The net amount remaining after the administrative costs, including data
7processing costs, under subd. 1. are subtracted from the total received under subd.
82.

AB100-ASA1,585,149 (i) Appropriations. From the moneys received from designations for veterans
10trust fund donations, an amount equal to the sum of administrative expenses,
11including data processing costs, certified under par. (h) 1. shall be deposited into the
12general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
13the net amount remaining that is certified under par. (h) 3. shall be deposited into
14the veterans trust fund and used for veterans programs under s. 25.36 (1).

AB100-ASA1,585,2115 (j) Amounts subject to refund. Amounts designated as veterans trust fund
16donations under this subsection are not subject to refund to the taxpayer unless the
17taxpayer submits information to the satisfaction of the department, within 18
18months after the date on which the taxes are due or the date on which the return is
19filed, whichever is later, that the amount designated is clearly in error. Any refund
20granted by the department under this paragraph shall be deducted from the moneys
21received under this subsection in the fiscal year for which the refund is certified.

AB100-ASA1,586,423 71.10 (6) (a) Joint returns. Persons filing a joint return are jointly and severally
24liable for the tax, interest, penalties, fees, additions to tax and additional
25assessments under this chapter applicable to the return. A Except as provided in

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1par. (e), a person shall be relieved of liability in regard to a joint return in the manner
2specified in section 6013 (e) 6015 (a) to (d) and (f) of the internal revenue code,
3notwithstanding the amount or percentage of the understatement Internal Revenue
4Code.

AB100-ASA1,586,176 71.10 (6) (b) Separate returns. A Except as provided in par. (e), a spouse filing
7a separate return may be relieved of liability for the tax, interest, penalties, fees,
8additions to tax and additional assessments under this chapter with regard to
9unreported marital property income in the manner specified in section 66 (c) of the
10internal revenue code Internal Revenue Code. The department may not apply ch.
11766 in assessing a taxpayer with respect to marital property income the taxpayer did
12not report if that taxpayer failed to notify the taxpayer's spouse about the amount
13and nature of the income before the due date, including extensions, for filing the
14return for the taxable year in which the income was derived. The department shall
15include all of that marital property income in the gross income of the taxpayer and
16exclude all of that marital property income from the gross income of the taxpayer's
17spouse.

AB100-ASA1,586,2319 71.10 (6) (e) Application for relief. A person who seeks relief from liability
20under par. (a) or (b) shall apply for relief with the department, on a form prescribed
21by the department, within 2 years after the date on which the department first
22begins collection activities after the effective date of this paragraph .... [revisor
23inserts date].

AB100-ASA1,587,13

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171.10 (6m) (a) A Except as provided in par. (c), a formerly married or remarried
2person filing a return for a period during which the person was married may be
3relieved of liability for the tax, interest, penalties, fees, additions to tax and
4additional assessments under this chapter for unreported marital property income
5from that period as if the person were a spouse under section 66 (c) of the internal
6revenue code Internal Revenue Code. The department may not apply ch. 766 in
7assessing the former spouse of the person with respect to marital property income
8that the former spouse did not report if that former spouse failed to notify the person
9about the amount and nature of the income before the due date, including extensions,
10for filing the return for the taxable year during which the income was derived. The
11department shall include all of that marital property income in the gross income of
12the former spouse and exclude all of that marital property income from the gross
13income of the person.

AB100-ASA1,587,1615 71.10 (6m) (c) A person who seeks relief from liability under par. (a) shall apply
16for relief with the department as provided under sub. (6) (e).

AB100-ASA1,587,21 1871.195 Definition. In this subchapter, "partnership" includes limited liability
19companies and other entities that are treated as partnerships under the Internal
20Revenue Code, and "partnership" does not include publicly traded partnerships
21treated as corporations under s. 71.22 (1) (1k).

AB100-ASA1,587,2523 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
24(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3s), (3t), and (5b), and (5g) and passed
25through to partners shall be added to the partnership's income.

AB100-ASA1,588,83 71.22 (1g) For purposes of s. 71.25 (9) (df) and (dh), "commercial domicile"
4means the location from which a trade or business is principally managed and
5directed, based on any factors the department determines are appropriate, including
6the location where the greatest number of employees of the trade or business work,
7have their office or base of operations, or from which the employees are directed or
8controlled.

AB100-ASA1,588,1310 71.22 (1t) For purposes of s. 71.25 (9) (df) and (dh), "domicile" means an
11individual's true, fixed, and permanent home where the individual intends to remain
12permanently and indefinitely and to which, whenever absent, the individual intends
13to return, except that no individual may have more than one domicile at any time.

AB100-ASA1,590,1117 71.22 (4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
18(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
19December 31, 1996, and before January 1, 1998, means the federal Internal
20Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
21110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
22103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
23and as amended by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L.
24106-36, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
25excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections

---

1101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding section 109
2of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
3P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
4910 of P.L. 108-357, and as indirectly affected in the provisions applicable to this
5subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2)
6(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008
7(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.
8101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
9102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
11104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
12(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
13105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554, excluding sections 162 and 165 of
14P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
15107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
16108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
17307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
18201, 244, 336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies
19for Wisconsin purposes at the same time as for federal purposes. Amendments to the
20federal Internal Revenue Code enacted after December 31, 1996, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 1996, and
22before January 1, 1998, except that changes to the Internal Revenue Code made by
23P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554,
24excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
25of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.

---

1107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
2108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
3108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
4and changes that indirectly affect the provisions applicable to this subchapter made
5by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554,
6excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
7of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
8107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
9108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
10108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
11apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1,592,813 71.22 (4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
14(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
15December 31, 1997, and before January 1, 1999, means the federal Internal
16Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
17110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
18103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
19and as amended by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
20106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
21excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
22101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding section 109
23of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
24P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
25910 of P.L. 108-357, and as indirectly affected in the provisions applicable to this

---

1subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2)
2(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008
3(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.
4101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
5102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
613174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
7104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
8(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
9105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554,
10excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
11of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
12107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
13108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
14108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357.
15The Internal Revenue Code applies for Wisconsin purposes at the same time as for
16federal purposes. Amendments to the federal Internal Revenue Code enacted after
17December 31, 1997, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 1997, and before January 1, 1999, except that
19changes to the Internal Revenue Code made by P.L. 105-178, P.L. 105-206, P.L.
20105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of
21P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
22107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
23108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
24307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
25201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect

---

1the provisions applicable to this subchapter made by P.L. 105-178, P.L. 105-206, P.L.
2105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of
3P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
4107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
5108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
6307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
7201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the
8same time as for federal purposes.

AB100-ASA1,594,510 71.22 (4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
12December 31, 1998, and before January 1, 2000, means the federal Internal
13Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
14110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
16and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding
17sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L.
18107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
19P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding section 109 of P.L. 108-121,
20P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and
21P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
22108-357, and as indirectly affected in the provisions applicable to this subchapter
23by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d)
24(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.
25100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.

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1102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
2102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.
4104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
6105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
7excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
8of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
9107-147, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
10108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
11108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
12of P.L. 108-357. The Internal Revenue Code applies for Wisconsin purposes at the
13same time as for federal purposes. Amendments to the federal Internal Revenue
14Code enacted after December 31, 1998, do not apply to this paragraph with respect
15to taxable years beginning after December 31, 1998, and before January 1, 2000,
16except that changes to the Internal Revenue Code made by P.L. 106-36, P.L.
17106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
18P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147,
19excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, P.L.
20108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
21307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
22201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
23the provisions applicable to this subchapter made by P.L. 106-36, P.L. 106-170, P.L.
24106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
25excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections

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1101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding
2section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
3403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
4909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the same time as for
5federal purposes.

AB100-ASA1,596,87 71.22 (4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
8(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
9December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
10Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66
12and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
13amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
14106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
15P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
16107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27,
17excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
18109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
19401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
20336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in the provisions
21applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding
22sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514
23and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
24101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
25102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150

---

1(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
2103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
31311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
4105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
5106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,
6P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.
7107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181,
8P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding sections 106,
9201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
10108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
11108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
12of P.L. 108-357. The Internal Revenue Code applies for Wisconsin purposes at the
13same time as for federal purposes. Amendments to the federal Internal Revenue
14Code enacted after December 31, 1999, do not apply to this paragraph with respect
15to taxable years beginning after December 31, 1999, and before January 1, 2003,
16except that changes to the Internal Revenue Code made by P.L. 106-230, P.L.
17106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
18excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
19107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
20P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202
21of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
22108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
23108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
24and changes that indirectly affect the provisions applicable to this subchapter made
25by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.

---

1107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116,
2P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
3107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L. 108-27, excluding
4sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
5108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
6(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
7and 910 of P.L. 108-357, apply for Wisconsin purposes at the same time as for federal
8purposes.

AB100-ASA1,598,510 71.22 (4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
12December 31, 2002, and before January 1, 2004, means the federal Internal Revenue
13Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
14102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
15sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
16sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and
17section 101 of P.L. 107-147, and as amended by P.L. 108-27, excluding sections 106,
18201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
19108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L.
20108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L.
21108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
22and P.L. 108-375, and as indirectly affected in the provisions applicable to this
23subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2)
24(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008
25(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.

---

1101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
2102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
4104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
5(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.
6105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
7106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
8excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
9107-147, excluding section 101 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
10107-276, and P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
11108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding
12section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding
13sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
14sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-375. The
15Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
16purposes. Amendments to the federal Internal Revenue Code enacted after
17December 31, 2002, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 2002, and before January 1, 2004, except that changes
19to the Internal Revenue Code made by P.L. 108-27, excluding sections 106, 201, and
20202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173,
21excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
22excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
23excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L.
24108-375, and changes that indirectly affect the provisions applicable to this
25subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,

---

1P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
21201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
3306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
4201, 244, 336, 337, 909, and 910 of P.L. 108-357, and P.L. 108-375, apply for
5Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1,599,237 71.22 (4) (q) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
8(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
9December 31, 2003, and before January 1, 2005, means the federal Internal Revenue
10Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,
12sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519,
13sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, section
14101 of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 109 of P.L.
15108-121, and section 1201 of P.L. 108-173, and as amended by P.L. 108-203, P.L.
16108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
17108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
18P.L. 108-357, P.L. 108-375, and P.L. 108-476, and as indirectly affected in the
19provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647
20excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
21of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L.
22101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and
23110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
2413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
25103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202

---

1(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
2105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
3106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
4P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
5107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L. 107-147, P.L.
6107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections
7106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
8P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
9P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L.
10108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
11P.L. 108-375, and P.L. 108-476. The Internal Revenue Code applies for Wisconsin
12purposes at the same time as for federal purposes. Amendments to the federal
13Internal Revenue Code enacted after December 31, 2003, do not apply to this
14paragraph with respect to taxable years beginning after December 31, 2003, and
15before January 1, 2005, except that changes to the Internal Revenue Code made by
16P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and
17403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
18and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476, and changes that indirectly
19affect the provisions applicable to this subchapter made by P.L. 108-203, P.L.
20108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
21108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
22P.L. 108-357, P.L. 108-375, and P.L. 108-476, apply for Wisconsin purposes at the
23same time as for federal purposes.

AB100-ASA1,601,6

---

171.22 (4) (r) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
2(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
3December 31, 2004, means the federal Internal Revenue Code as amended to
4December 31, 2004, excluding sections 103, 104, and 110 of P.L. 102-227, sections
513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
61202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
7106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
8107-16, section 101 of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section
91201 of P.L. 108-173, sections 306, 308, 401, and 403 (a) of P.L. 108-311, and sections
10101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in
11the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
12100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
13(c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L. 101-73, P.L.
14101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
15103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
16sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
17103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
181123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
19104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
20106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
21P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
22107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L.
23107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
24excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
25excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

---

1excluding sections 306, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding
2sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L.
3108-476. The Internal Revenue Code applies for Wisconsin purposes at the same
4time as for federal purposes. Amendments to the federal Internal Revenue Code
5enacted after December 31, 2004, do not apply to this paragraph with respect to
6taxable years beginning after December 31, 2004.

AB100-ASA1,603,310 71.22 (4m) (j) For taxable years that begin after December 31, 1996, and before
11January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
12on unrelated business income under s. 71.26 (1) (a), means the federal Internal
13Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
14110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188
16and as amended by P.L. 105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L.
17106-36, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
18excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
19101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding section 109
20of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
21P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
22910 of P.L. 108-357, and as indirectly affected in the provisions applicable to this
23subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
24P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,
25and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections

---

113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
2103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
3(c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
4105-33, P.L. 105-34, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554,
5excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
6of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
7107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
8108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
9108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357.
10The Internal Revenue Code applies for Wisconsin purposes at the same time as for
11federal purposes. Amendments to the Internal Revenue Code enacted after
12December 31, 1996, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1996, and before January 1, 1998, except that
14changes to the Internal Revenue Code made by P.L. 105-33, P.L. 105-34, P.L.
15105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554, excluding sections 162 and 165 of
16P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
17107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
18108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
19307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
20201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
21provisions applicable to this subchapter made by P.L. 105-33, P.L. 105-34, P.L.
22105-206, P.L. 105-277, P.L. 106-36, P.L. 106-554, excluding sections 162 and 165 of
23P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
24107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L.
25108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,

---

1307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
2201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the
3same time as for federal purposes.

AB100-ASA1,604,235 71.22 (4m) (k) For taxable years that begin after December 31, 1997, and
6before January 1, 1999, "Internal Revenue Code", for corporations that are subject
7to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
8Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
9104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
10(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, and as amended by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36,
12P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L.
13107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding
14sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121, excluding
15section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
16403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
17909, and 910 of P.L. 108-357, and as indirectly affected in the provisions applicable
18to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
19101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
20103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.
22103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
24104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.
25106-36, P.L. 106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,

---

1P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147,
2excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, P.L. 108-121,
3excluding section 109 of P.L. 108-121. P.L. 108-311, excluding sections 306, 307, 308,
4401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
5336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies for
6Wisconsin purposes at the same time as for federal purposes. Amendments to the
7Internal Revenue Code enacted after December 31, 1997, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1997, and
9before January 1, 1999, except that changes to the Internal Revenue Code made by
10P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554,
11excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
12of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
13107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
14108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
15108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
16and changes that indirectly affect the provisions applicable to this subchapter made
17by P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-554,
18excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431
19of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
20107-147, and P.L. 107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
21108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
22108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
23apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1,606,19

---

171.22 (4m) (L) For taxable years that begin after December 31, 1998, and
2before January 1, 2000, "Internal Revenue Code", for corporations that are subject
3to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
4Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
5104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, and as amended by 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. 107-16, excluding section 431
9of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
10107-147, P.L. 107-181, and P.L. 107-276, P.L. 108-121, excluding section 109 of P.L.
11108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
12108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
13of P.L. 108-357, and as indirectly affected in the provisions applicable to this
14subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,
15P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,
16and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
18103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
19(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
20105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
21106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
22P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147,
23excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, P.L.
24108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
25307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,

---

1201, 244, 336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies
2for Wisconsin purposes at the same time as for federal purposes. Amendments to the
3Internal Revenue Code enacted after December 31, 1998, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1998, and
5before January 1, 2000, except that changes to the Internal Revenue Code made by
6P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
7165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134,
8P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
9107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
10excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
11excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes
12that indirectly affect the provisions applicable to this subchapter made by P.L.
13106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of
14P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-134, P.L.
15107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
16107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
17excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
18excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for
19Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1,608,2021 71.22 (4m) (m) For taxable years that begin after December 31, 1999, and
22before January 1, 2003, "Internal Revenue Code", for corporations that are subject
23to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
24Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
25104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203

---

1(d) of P.L. 103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, and as amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and
3165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16,
4P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and
5406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.
6108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
7section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
8308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
9244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in the
10provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,
11P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
12excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
16104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
17105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
18162 and 165 of P.L. 106-554, 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 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L.
21107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
22108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
23excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
24excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357. The Internal
25Revenue Code applies for Wisconsin purposes at the same time as for federal

---

1purposes. Amendments to the Internal Revenue Code enacted after December 31,
21999, do not apply to this paragraph with respect to taxable years beginning after
3December 31, 1999, and before January 1, 2003, except that changes to the Internal
4Revenue Code made by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165
5of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
6107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
7P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.
8108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
9section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
10308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
11244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect the
12provisions applicable to this subchapter made by P.L. 106-230, P.L. 106-554,
13excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
14section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
15excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.
16107-276, and P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
17108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
18108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
19108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
20apply for Wisconsin purposes at the same time as for federal purposes.

AB100-ASA1,610,1622 71.22 (4m) (n) For taxable years that begin after December 31, 2002, and
23before January 1, 2004, "Internal Revenue Code," for corporations that are subject
24to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
25Internal Revenue Code as amended to December 31, 2002, excluding sections 103,

---

1104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
2(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
3104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section
4431 of P.L. 107-16, and section 101 of P.L. 107-147, and as amended by P.L. 108-27,
5excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
6109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
7108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
8(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
9910 of P.L. 108-357, and P.L. 108-375, and as indirectly affected in the provisions
10applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
11101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
12excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
16104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
17105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
18162 and 165 of P.L. 106-554, 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 section 101
20of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, P.L.
21108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
22section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173,
23P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and
24403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
25and 910 of P.L. 108-357, and P.L. 108-375. The Internal Revenue Code applies for

---

1Wisconsin purposes at the same time as for federal purposes. Amendments to the
2Internal Revenue Code enacted after December 31, 2002, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 2002, and
4before January 1, 2004, except that changes to the Internal Revenue Code made by
5P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
6excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
7108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
8401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336,
9337, 909, and 910 of P.L. 108-357, and P.L. 108-375, and changes that indirectly
10affect the provisions applicable to this subchapter made by P.L. 108-27, excluding
11sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
12108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
13108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
14108-311, P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
15P.L. 108-357, and P.L. 108-375, apply for Wisconsin purposes at the same time as
16for federal purposes.

AB100-ASA1,612,918 71.22 (4m) (o) For taxable years that begin after December 31, 2003, and
19before January 1, 2005, "Internal Revenue Code," for corporations that are subject
20to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
21Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
22104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
24P.L. 104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573,
25section 431 of P.L. 107-16, section 101 of P.L. 107-147, sections 106, 201, and 202

---

1of P.L. 108-27, section 109 of P.L. 108-121, and section 1201 of P.L. 108-173, and
2as amended by P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
3307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101,
4201, 244, 336, 337, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476,
5and as indirectly affected in the provisions applicable to this subchapter by P.L.
699-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
7101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
8102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113,
913150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.
10103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202
11(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
12105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
13106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
14106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
15107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding section 101 of P.L.
16107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
17excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
18section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173,
19P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401,
20and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 201, 244, 336,
21337, 909, and 910 of P.L. 108-357, P.L. 108-375, and P.L. 108-476. The Internal
22Revenue Code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the Internal Revenue Code enacted after December 31,
242003, do not apply to this paragraph with respect to taxable years beginning after
25December 31, 2003, and before January 1, 2005, except that changes to the

---

1Internal Revenue Code made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
2excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
3excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, P.L.
4108-375, and P.L. 108-476, and changes that indirectly affect the provisions
5applicable to this subchapter made by P.L. 108-203, P.L. 108-218, P.L. 108-311,
6excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
7excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, P.L.
8108-375, and P.L. 108-476, apply for Wisconsin purposes at the same time as for
9federal purposes.

AB100-ASA1,613,1411 71.22 (4m) (p) For taxable years that begin after December 31, 2004, "Internal
12Revenue Code," for corporations that are subject to a tax on unrelated business
13income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
14to December 31, 2004, excluding sections 103, 104, and 110 of P.L. 102-227, sections
1513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),
161202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.
17106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.
18107-16, section 101 of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section
191201 of P.L. 108-173, sections 306, 308, 401, and 403 (a) of P.L. 108-311, and sections
20101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in
21the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L.
22100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.
23102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.
24102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2513203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

---

1104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.
3105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,
4excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding
5section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,
6excluding section 101 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
7107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
8108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
9108-218, P.L. 108-311, excluding sections 306, 308, 401, and 403 (a) of P.L. 108-311,
10P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
11108-357, P.L. 108-375, and P.L. 108-476. The Internal Revenue Code applies for
12Wisconsin purposes at the same time as for federal purposes. Amendments to the
13Internal Revenue Code enacted after December 31, 2004, do not apply to this
14paragraph with respect to taxable years beginning after December 31, 2004.

AB100-ASA1,613,1716 71.22 (6m) "Member" does not include a member of a limited liability company
17treated as a corporation under sub. (1) (1k).

AB100-ASA1,613,2019 71.22 (7m) "Partner" does not include a partner of a publicly traded
20partnership treated as a corporation under sub. (1) (1k).

AB100-ASA1,613,2522 71.22 (9g) For purposes of s. 71.25 (9) (df) and (dh), "state" means a state of the
23United States, the District of Columbia, the commonwealth of Puerto Rico, or any
24territory or possession of the United States, unless the context requires that "state"
25means only the state of Wisconsin.

AB100-ASA1,614,92 71.25 (9) (d) Sales Except as provided in pars. (df) and (dh), sales, other than
3sales of tangible personal property, are in this state if the income-producing activity
4is performed in this state. If the income-producing activity is performed both in and
5outside this state the sales shall be divided between those states having jurisdiction
6to tax such business in proportion to the direct costs of performance incurred in each
7such state in rendering this service. Services performed in states which do not have
8jurisdiction to tax the business shall be deemed to have been performed in the state
9to which compensation is allocated by s. 71.25 (8), 2001 stats.