SB40-SSA1,879,84 71.07 (3w) (a) 6. "Zone payroll" means the amount of state payroll that is
5attributable to compensation wages paid to individuals full-time employees for
6services that are performed in a an enterprise zone. "Zone payroll" does not include
7the amount of compensation wages paid to any individuals full-time employees that
8exceeds $100,000.

SB40-SSA1,879,1510 71.07 (3w) (b) 1. a. The claimant's zone payroll in the taxable year, minus the
11claimant's zone payroll number of full-time employees whose annual wages are
12greater than $30,000 and who the claimant employed in the enterprise zone in the
13taxable year, minus the number of full-time employees whose annual wages were
14greater than $30,000 and who the claimant employed in the area that comprises the
15enterprise zone in the base year.

SB40-SSA1,879,2117 71.07 (3w) (b) 1. b. The claimant's state payroll in the taxable year, minus the
18claimant's state payroll number of full-time employees whose annual wages are
19greater than $30,000 and who the claimant employed in the state in the taxable year,
20minus the number of full-time employees whose annual wages were greater than
21$30,000 and who the claimant employed in the state in the base year.

SB40-SSA1,880,323 71.07 (3w) (b) 2. Subtract the number of Determine the claimant's average
24zone payroll by dividing total wages for full-time employees that whose annual
25wages are greater than $30,000 and who the claimant employed in the area that

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1comprises the enterprise zone in the base taxable year from by the number of
2full-time employees that whose annual wages are greater than $30,000 and who the
3claimant employed in the enterprise zone in the taxable year.

SB40-SSA1,880,65 71.07 (3w) (b) 3. Multiply Subtract $30,000 from the amount determined under
6subd. 2., but not an amount less than zero, by $30,000.

SB40-SSA1,880,98 71.07 (3w) (b) 4. Subtract Multiply the amount determined under subd. 3. from
9by the amount determined under subd. 1.

SB40-SSA1,880,2112 71.07 (3w) (bm) Filing supplemental claims. In addition to the credit under
13par. (b) and subject to the limitations provided in this subsection and s. 560.799, a
14claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an
15amount equal to all of the following: 4. The the amount the claimant paid in the
16taxable year to upgrade or improve the job-related skills of any of the claimant's
17full-time employees, to train any of the claimant's full-time employees on the use
18of job-related new technologies, or to train provide job-related training to any
19full-time employee whose employment with the claimant represents the employee's
20first full-time job. This subdivision does not apply to employees who do not work in
21 a an enterprise zone.

SB40-SSA1,881,224 71.07 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
25credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall

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1include with their returns a copy of their certification for tax benefits, and a copy of
2the verification of their expenses, from the department of commerce.

SB40-SSA1,881,94 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
5under section 213 of the Internal Revenue Code that is exempt from taxation under
6s. 71.05 (6) (b) 17. to 20., 35., 36., 37., and 38. , 39., 40., 41., and 42. and the amount
7claimed as a deduction for a long-term care insurance policy under section 213 (d)
8(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
9Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.

SB40-SSA1,881,1311 71.07 (5b) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
12of the credits that may be claimed under this subsection and ss. 71.28 (5b) and 71.47
13(5b) for all taxable years combined is $35,000,000 $52,500,000.

SB40-SSA1,881,2116 71.07 (5b) (d) 2. The Wisconsin adjusted basis of any investment for which a
17credit is claimed under par. (b) shall be reduced by the amount of the credit that is
18offset against Wisconsin income taxes. The Wisconsin basis of a partner's interest
19in a partnership, a member's interest in a limited liability company, or stock in a
20tax-option corporation shall be adjusted to reflect adjustments made under this
21subdivision.

SB40-SSA1,881,2523 71.07 (5d) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
24of the credits that may be claimed under this subsection for all taxable years
25combined is $30,000,000 $47,500,000.

SB40-SSA1,882,42 71.07 (5d) (c) 2. The maximum amount of a claimant's investment that may be
3used as the basis for a credit under this subsection is $500,000 $2,000,000 for each
4investment made directly in a business certified under s. 560.205 (1).

SB40-SSA1,882,86 71.07 (5d) (d) 4. The Wisconsin adjusted basis of any investment for which a
7credit is claimed under par. (b) shall be reduced by the amount of the credit that is
8offset against Wisconsin income taxes.

SB40-SSA1,882,1710 71.07 (5e) (b) Filing claims. Subject to the limitations provided in this
11subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
12taxable year following the taxable year in which the claimant claims an exemption
13a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
14the taxes imposed under ss. 71.02 and 71.08, up to the amount of those taxes, in each
15taxable year for 2 years, the amount certified by the department of commerce that
16resulted from the claimant claimed as an exemption claiming a deduction under s.
1777.54 (48) 77.585 (9).

SB40-SSA1,882,2019 71.07 (5e) (c) 1. No credit may be allowed under this subsection unless the
20claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).

SB40-SSA1,882,2522 71.07 (5e) (c) 3. The total amount of the credits and exemptions the sales and
23use tax resulting from the deductions claimed under s. 77.585 (9) that may be claimed
24by all claimants under this subsection and ss. 71.28 (5e), 71.47 (5e), and 77.54 (48)
2577.585 (9) is $7,500,000, as determined by the department of commerce.

SB40-SSA1,883,92 71.07 (5h) (a) 4. "Previously owned property" means real property that the
3claimant or a related person owned during the 2 years prior to doing business in this
4state as a film production company and for which the claimant may not deduct a loss
5from the sale of the property to, or an exchange of the property with, the related
6person under section 267 of the Internal Revenue Code, except that section 267 of the
7Internal Revenue Code is modified so that if the claimant owns any part of the
8property, rather than 50 percent ownership, the claimant is subject to section 267 of
9the Internal Revenue Code for purposes of this subsection.

SB40-SSA1,883,1511 71.07 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
12expended to construct, rehabilitate, remodel, or repair real property, if the claimant
13began the physical work of construction, rehabilitation, remodeling, or repair, or any
14demolition or destruction in preparation for the physical work, after December 31,
152007, or if and the completed project is placed in service after December 31, 2007.

SB40-SSA1,883,2017 71.07 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
18expended to acquire real property, if the property is not previously owned property
19and if the claimant acquires the property after December 31, 2007, or if and the
20completed project is placed in service after December 31, 2007.

SB40-SSA1,883,2322 71.07 (5i) Electronic medical records credit. (a) Definitions. In this
23subsection, "claimant" means a person who files a claim under this subsection.

SB40-SSA1,884,524 (b) Filing claims. Subject to the limitations provided in this subsection, for
25taxable years beginning after December 31, 2008, a claimant may claim as a credit

---

1against the taxes imposed under s. 71.02 or 71.08, up to the amount of those taxes,
2an amount equal to 50 percent of the amount the claimant paid in the taxable year
3for information technology hardware or software that is used to maintain medical
4records in electronic form, if the claimant is a health care provider, as defined in s.
5146.81 (1).

SB40-SSA1,884,86 (c) Limitations. 1. The maximum amount of the credits that may be claimed
7under this subsection and ss. 71.28 (5i) and 71.47 (5i) in a taxable year is
8$10,000,000, as allocated under s. 560.204.

SB40-SSA1,884,169 2. Partnerships, limited liability companies, and tax-option corporations may
10not claim the credit under this subsection, but the eligibility for, and the amount of,
11the credit are based on their payment of amounts under par. (b). A partnership,
12limited liability company, or tax-option corporation shall compute the amount of
13credit that each of its partners, members, or shareholders may claim and shall
14provide that information to each of them. Partners, members of limited liability
15companies, and shareholders of tax-option corporations may claim the credit in
16proportion to their ownership interests.

SB40-SSA1,884,1817 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
18s. 71.28 (4), applies to the credit under this subsection.

SB40-SSA1,884,2120 71.07 (5j) Ethanol and biodiesel fuel pump credit. (a) Definitions. In this
21subsection:

SB40-SSA1,884,2222 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).

SB40-SSA1,884,2323 2. "Claimant" means a person who files a claim under this subsection.

SB40-SSA1,884,2424 3. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

SB40-SSA1,885,7

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1(b) Filing claims. Subject to the limitations provided in this subsection, for
2taxable years beginning after December 31, 2007, and before January 1, 2018, a
3claimant may claim as a credit against the taxes imposed under s. 71.02 or 71.08, up
4to the amount of the taxes, an amount that is equal to 25 percent of the amount that
5the claimant paid in the taxable year to install or retrofit pumps located in this state
6that dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least
720 percent biodiesel fuel.

SB40-SSA1,885,118 (c) Limitations. 1. The maximum amount of the credit that a claimant may
9claim under this subsection in a taxable year is an amount that is equal to $5,000 for
10each service station for which the claimant has installed or retrofitted pumps as
11described under par. (b).

SB40-SSA1,885,1912 2. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on their payment of amounts under par. (b). A partnership,
15limited liability company, or tax-option corporation shall compute the amount of
16credit that each of its partners, members, or shareholders may claim and shall
17provide that information to each of them. Partners, members of limited liability
18companies, and shareholders of tax-option corporations may claim the credit in
19proportion to their ownership interests.

SB40-SSA1,885,2120 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
21s. 71.28 (4), applies to the credit under this subsection.

SB40-SSA1,885,2423 71.07 (5k) Community rehabilitation program credit. (a) Definitions. In this
24subsection:

SB40-SSA1,885,2525 1. "Claimant" means a person who files a claim under this subsection.

SB40-SSA1,886,5

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12. "Community rehabilitation program" means a nonprofit entity, county,
2municipality, or state or federal agency that directly provides, or facilitates the
3provision of, vocational rehabilitation services to individuals who have disabilities
4to maximize the employment opportunities, including career advancement, of such
5individuals.

SB40-SSA1,886,76 3. "Vocational rehabilitation services" include education, training,
7employment, counseling, therapy, placement, and case management.

SB40-SSA1,886,108 4. "Work" includes production, packaging, assembly, food service, custodial
9service, clerical service, and other commercial activities that improve employment
10opportunities for individuals who have disabilities.

SB40-SSA1,886,1611 (b) Filing claims. Subject to the limitations provided in this subsection, for
12taxable years beginning after July 1, 2007, a claimant may claim as a credit against
13the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to
145 percent of the amount the claimant paid in the taxable year to a community
15rehabilitation program to perform work for the claimant's business, pursuant to a
16contract.

SB40-SSA1,886,2017 (c) Limitations. 1. The maximum amount of the credit that any claimant may
18claim under this subsection in a taxable year is $25,000 for each community
19rehabilitation program for which the claimant enters into a contract to have the
20community rehabilitation program perform work for the claimant's business.

SB40-SSA1,886,2521 2. No credit may be claimed under this subsection unless the claimant submits
22with the claimant's return a form, as prescribed by the department of revenue, that
23verifies that the claimant has entered into a contract with a community
24rehabilitation program and that the program has received payment from the
25claimant for work provided by the program, consistent with par. (b).

SB40-SSA1,887,8

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13. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.

SB40-SSA1,887,109 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
10s. 71.28 (4), applies to the credit under this subsection.

SB40-SSA1,887,2112 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), (3c), (3e), (3m),
15(3n), (3s), (3t), (3w), (5b), (5d), (5e), (5f), (5f), (5i), (5j), (6), (6e), and (9e), 71.28 (1dd),
16(1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47
17(1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and
18subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the
19tax under this section, there is imposed on that natural person, married couple filing
20jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax
21computed as follows:

SB40-SSA1,887,2423 71.10 (4) (ep) Dairy manufacturing facility investment credit under s. 71.07
24(3p).

SB40-SSA1,888,1

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171.10 (4) (es) Community rehabilitation program credit under s. 71.07 (5k).

SB40-SSA1,888,33 71.10 (4) (gc) Ethanol and biodiesel fuel pump credit under s. 71.07 (5j).

SB40-SSA1,888,55 71.10 (4) (gxx) Electronic medical records credit under s. 71.07 (5i).

SB40-SSA1,888,117 71.10 (5) (g) Tax return. The secretary of revenue shall provide a place for the
8designations under this subsection on the individual income tax return and, on forms
9printed by the department of revenue, the secretary shall highlight that place on the
10return by a symbol chosen by the department of revenue that relates to endangered
11resources.

SB40-SSA1,888,1713 71.10 (5e) (g) Tax return. The secretary of revenue shall provide a place for the
14designations under this subsection on the individual income tax return, and, on
15forms printed by the department of revenue, the secretary shall highlight that place
16on the return by a symbol chosen by the department that relates to a football
17stadium, as defined in s. 229.821 (6).

SB40-SSA1,888,2219 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
20(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3p), (3s), (3t), (3w), (5b), (5e), (5f), (5g), and
21(5h), (5i), (5j), and (5k) and passed through to partners shall be added to the
22partnership's income.

SB40-SSA1,891,8

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171.22 (4) (n) 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, 1998, and before January 1, 2000, means the federal Internal
4Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
5110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
6103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,
7and as amended by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L.
9107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L.
10107-147, P.L. 107-181, 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, 316, 401, and 403 (a) of P.L.
12108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422,
13847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101,
14105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
15P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and
16as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514,
17P.L. 100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
18821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
19101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
20excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
21103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
22103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
23excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
24104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
25105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections

---

1162 and 165 of P.L. 106-554, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.
2107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L.
3107-181, P.L. 107-276, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
4108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and
5P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
6910 of P.L. 108-357, P.L. 109-7, P.L. 109-135, excluding sections 101, 105, 201 (a) as
7it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,
8and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280. The Internal
9Revenue Code applies for Wisconsin purposes at the same time as for federal
10purposes. Amendments to the federal Internal Revenue Code enacted after
11December 31, 1998, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 1998, and before January 1, 2000, except that
13changes to the Internal Revenue Code made by P.L. 106-36, P.L. 106-170, P.L.
14106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16,
15excluding section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections
16101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-276, P.L. 108-121,
17excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308,
18316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
19211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
20109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
21(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
22811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
23applicable to this subchapter made by P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.
24106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-16, excluding
25section 431 of P.L. 107-16, P.L. 107-134, P.L. 107-147, excluding sections 101, 301

---

1(a), and 406 of P.L. 107-147, P.L. 107-181, 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, 316, 401,
3and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 211, 242,
4244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-135,
5excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
6(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
7of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
8purposes.

SB40-SSA1,894,410 71.22 (4) (o) 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, 1999, and before January 1, 2003, means the federal Internal Revenue
13Code as amended to December 31, 1999, 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
15and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, and as
16amended by P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
17106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22,
18P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101, 301 (a), and 406 of
19P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
20excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
21109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
22316, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
23211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-7, P.L.
24109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
251329, 1348, and 1351 of P.L. 109-58, P.L. 109-135, excluding sections 101, 105, 201

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1(a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
2109-135, and P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and as
3indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.
4100-203, P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
5(b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647, P.L.
6101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,
7excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.
8103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
9103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,
10excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.
11104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.
12105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections
13162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
14107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
15101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
16107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
17108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
18excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
19108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
20of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
211323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,
22excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
23(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
24of P.L. 109-280. The Internal Revenue Code applies for Wisconsin purposes at the
25same time as for federal purposes. Amendments to the federal Internal Revenue

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1Code enacted after December 31, 1999, do not apply to this paragraph with respect
2to taxable years beginning after December 31, 1999, and before January 1, 2003,
3except that changes to the Internal Revenue Code made by P.L. 106-230, P.L.
4106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16,
5excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
6107-147, excluding sections 101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L.
7107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and
8202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218,
9P.L. 108-311, excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311,
10and P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909,
11and 910 of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308,
121309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L.
13109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
14(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections
15811 and 844 of P.L. 109-280, and changes that indirectly affect the provisions
16applicable to this subchapter made by P.L. 106-230, P.L. 106-554, excluding sections
17162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.
18107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
19101, 301 (a), and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.
20107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
21108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
22excluding sections 306, 307, 308, 316, 401, and 403 (a) of P.L. 108-311, and P.L.
23108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
24of P.L. 108-357, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,
251323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-135,

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1excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
2(j), and (q), and 405 of P.L. 109-135, and P.L. 109-280, excluding sections 811 and 844
3of P.L. 109-280, apply for Wisconsin purposes at the same time as for federal
4purposes.