AB100,639,53
3. The net amount remaining after the administrative costs, including data
4processing costs, under subd. 1. are subtracted from the total received under subd.
52.
AB100,639,116
(i)
Appropriations. From the moneys received from designations for veterans
7trust fund donations, an amount equal to the sum of administrative expenses,
8including data processing costs, certified under par. (h) 1. shall be deposited into the
9general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
10the net amount remaining that is certified under par. (h) 3. shall be deposited into
11the veterans trust fund and used for veterans programs under s. 25.36 (1).
AB100,639,1812
(j)
Amounts subject to refund. Amounts designated as veterans trust fund
13donations under this subsection are not subject to refund to the taxpayer unless the
14taxpayer submits information to the satisfaction of the department, within 18
15months after the date on which the taxes are due or the date on which the return is
16filed, whichever is later, that the amount designated is clearly in error. Any refund
17granted by the department under this paragraph shall be deducted from the moneys
18received under this subsection in the fiscal year for which the refund is certified.
AB100, s. 1314
19Section
1314. 71.10 (6) (a) of the statutes is amended to read:
AB100,640,220
71.10
(6) (a)
Joint returns. Persons filing a joint return are jointly and severally
21liable for the tax, interest, penalties, fees, additions to tax and additional
22assessments under this chapter applicable to the return.
A Except as provided in
23par. (e), a person shall be relieved of liability in regard to a joint return in the manner
24specified in section
6013 (e) 6015 (a) to (d) and (f) of the
internal revenue code,
1notwithstanding the amount or percentage of the understatement Internal Revenue
2Code.
AB100, s. 1315
3Section
1315. 71.10 (6) (b) of the statutes is amended to read:
AB100,640,154
71.10
(6) (b)
Separate returns. A Except as provided in par. (e), a spouse filing
5a separate return may be relieved of liability for the tax, interest, penalties, fees,
6additions to tax and additional assessments under this chapter
with regard to
7unreported marital property income in the manner specified in section
66 (c) of the
8internal revenue code Internal Revenue Code. The department may not apply ch.
9766 in assessing a taxpayer with respect to marital property income the taxpayer did
10not report if that taxpayer failed to notify the taxpayer's spouse about the amount
11and nature of the income before the due date, including extensions, for filing the
12return for the taxable year in which the income was derived. The department shall
13include all of that marital property income in the gross income of the taxpayer and
14exclude all of that marital property income from the gross income of the taxpayer's
15spouse.
AB100, s. 1316
16Section
1316. 71.10 (6) (e) of the statutes is created to read:
AB100,640,2117
71.10
(6) (e)
Application for relief. A person who seeks relief from liability
18under par. (a) or (b) shall apply for relief with the department, on a form prescribed
19by the department, within 2 years after the date on which the department first
20begins collection activities after the effective date of this paragraph .... [revisor
21inserts date].
AB100, s. 1317
22Section
1317. 71.10 (6m) (a) of the statutes is amended to read:
AB100,641,1023
71.10
(6m) (a)
A Except as provided in par. (c), a formerly married or remarried
24person filing a return for a period during which the person was married may be
25relieved of liability for the tax, interest, penalties, fees, additions to tax and
1additional assessments under this chapter
for unreported marital property income 2from that period as if the person were a spouse under section
66 (c) of the
internal
3revenue code Internal Revenue Code. The department may not apply ch. 766 in
4assessing the former spouse of the person with respect to marital property income
5that the former spouse did not report if that former spouse failed to notify the person
6about the amount and nature of the income before the due date, including extensions,
7for filing the return for the taxable year during which the income was derived. The
8department shall include all of that marital property income in the gross income of
9the former spouse and exclude all of that marital property income from the gross
10income of the person.
AB100, s. 1318
11Section
1318. 71.10 (6m) (c) of the statutes is created to read:
AB100,641,1312
71.10
(6m) (c) A person who seeks relief from liability under par. (a) shall apply
13for relief with the department as provided under sub. (6) (e).
AB100, s. 1319
14Section
1319. 71.195 of the statutes is amended to read:
AB100,641,18
1571.195 Definition. In this subchapter, "partnership" includes limited liability
16companies and other entities that are treated as partnerships under the Internal
17Revenue Code, and "partnership" does not include publicly traded partnerships
18treated as corporations under s. 71.22
(1) (1k).
AB100, s. 1320
19Section
1320. 71.22 (1) of the statutes is renumbered 71.22 (1k).
AB100, s. 1321
20Section
1321. 71.22 (1g) of the statutes is created to read:
AB100,642,221
71.22
(1g) For purposes of s. 71.25 (9) (df), (dg), and (dh), "commercial domicile"
22means the location from which a trade or business is principally managed and
23directed, based on any factors the department determines are appropriate, including
24the location where the greatest number of employees of the trade or business work,
1have their office or base of operations, or from which the employees are directed or
2controlled.
AB100, s. 1322
3Section
1322. 71.22 (1t) of the statutes is created to read:
AB100,642,74
71.22
(1t) For purposes of s. 71.25 (9) (df), (dg), and (dh), "domicile" means an
5individual's true, fixed, and permanent home where the individual intends to remain
6permanently and indefinitely and to which, whenever absent, the individual intends
7to return, except that no individual may have more than one domicile at any time.
AB100, s. 1323
8Section
1323. 71.22 (4) (j) of the statutes is repealed.
AB100, s. 1324
9Section
1324. 71.22 (4) (k) of the statutes is repealed.
AB100, s. 1325
10Section
1325. 71.22 (4) (L) of the statutes is amended to read:
AB100,644,511
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
12(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
13December 31, 1996, and before January 1, 1998, means the federal Internal
14Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
15110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
16103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
17and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
18106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
19excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109
21of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
22P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
23910 of P.L. 108-357, and as indirectly affected in the provisions applicable to this
24subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
25(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
1(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
2101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
3102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
5104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
6(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, P.L.
10108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
11307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
12201, 244, 336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies
13for Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal Internal Revenue Code enacted after December 31, 1996, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 1996, and
16before January 1, 1998, except that changes to the Internal Revenue Code made by
17P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, 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, 23and changes that indirectly affect the provisions applicable to this subchapter made
24by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
1of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
2107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
3108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
4108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 5apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1326
6Section
1326. 71.22 (4) (m) of the statutes is amended to read:
AB100,646,27
71.22
(4) (m) 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, 1997, and before January 1, 1999, means the federal Internal
10Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
11110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
12103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
13and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
14106-170, 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 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109
17of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
18P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
19910 of P.L. 108-357, and as indirectly affected in the provisions applicable to this
20subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
21(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
22(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.
23101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
24102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
1104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
2(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
3105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
5of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
6107-147,
and P.L.
107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
7108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
8108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357.
9The Internal Revenue Code applies for Wisconsin purposes at the same time as for
10federal purposes. Amendments to the federal Internal Revenue Code enacted after
11December 31, 1997, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 1997, and before January 1, 1999, except that
13changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
14105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
17108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
19201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
20the provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
21105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
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, apply for Wisconsin purposes at the
2same time as for federal purposes.
AB100, s. 1327
3Section
1327. 71.22 (4) (n) of the statutes is amended to read:
AB100,647,244
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
6December 31, 1998, and before January 1, 2000, means the federal Internal
7Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
8110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
9103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
10and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
11sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
12107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
13P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121,
14P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and
15P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
16108-357, and as indirectly affected in the provisions applicable to this subchapter
17by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
18(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
19100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
20102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
24104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
25105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
1excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
2of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
3107-147, P.L.
107-181,
and P.L.
107-276, P.L. 108-121, excluding section 109 of P.L.
4108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
5108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
6of P.L. 108-357. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 1998, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 1998, and before January 1, 2000,
10except that changes to the Internal Revenue Code made by P.L.
106-36, P.L.
11106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
12P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
13excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
P.L.
14108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
15307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
16201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
17the provisions applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
18106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
19excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding
21section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
22403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
23909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the same time as for
24federal purposes.
AB100, s. 1328
25Section
1328. 71.22 (4) (o) of the statutes is amended to read:
AB100,650,2
171.22
(4) (o) 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, 1999, and before January 1, 2003, means the federal Internal Revenue
4Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 6and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
7amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
8106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
9P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
10107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27,
11excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
12109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
13401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
14336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in the provisions
15applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
16sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 17and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
18101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
21103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
23105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, 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.
107-15,
25P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
1107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
2P.L.
107-210, P.L.
107-276,
and P.L.
107-358, P.L. 108-27, excluding sections 106,
3201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
4108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
5108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
6of P.L. 108-357. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 1999, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 1999, and before January 1, 2003,
10except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
12excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
14P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding sections 106, 201, and 202
15of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L.
16108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
17108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, 18and changes that indirectly affect the provisions applicable to this subchapter made
19by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
20107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
21P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
22107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L. 108-27, excluding
23sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
24108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
25(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
1and 910 of P.L. 108-357, apply for Wisconsin purposes at the same time as for federal
2purposes.
AB100, s. 1329
3Section
1329. 71.22 (4) (p) of the statutes is amended to read:
AB100,651,234
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2002,
and before January 1, 2004, means the federal Internal Revenue
7Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
8102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
9sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
10sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
11section 101 of P.L.
107-147,
and as amended by P.L. 108-27, excluding sections 106,
12201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
13108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, 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 as indirectly affected in the provisions applicable to this subchapter by P.L.
1799-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
18(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
19100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
20102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
24104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
25105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
1excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
2section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
3excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 4P.L.
107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
5108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201
6of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,
7307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
8201, 244, 336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies
9for Wisconsin purposes at the same time as for federal purposes. Amendments to the
10federal Internal Revenue Code enacted after December 31, 2002, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 2002
, and
12before January 1, 2004, except that changes to the Internal Revenue Code made by
13P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121,
14excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L.
15108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308,
16401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
17336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect the
18provisions applicable to this subchapter made by P.L. 108-27, excluding sections
19106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L. 108-121,
20P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218,
21P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and
22P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
23108-357, apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1330
24Section
1330. 71.22 (4) (q) of the statutes is created to read:
AB100,653,16
171.22
(4) (q) 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, 2003, and before January 1, 2005, means the federal Internal Revenue
4Code as amended to December 31, 2003, excluding sections 103, 104, and 110 of P.L.
5102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
6sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
7sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, section
8101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 109 of P.L.
9108-121, and section 1201 of P.L.
108-173, and as amended by P.L.
108-203, P.L.
10108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
11108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
12P.L.
108-357, and P.L.
108-476, and as indirectly affected in the provisions
13applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
14sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 15and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
16101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
17102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
18(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
19103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
201311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
21105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
22106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
23P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
24107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
25107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
1202 of P.L.
108-27, P.L.
108-121, excluding section 109 of P.L.
108-121, P.L.
108-173,
2excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
3excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
4excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and P.L.
5108-476. The Internal Revenue Code applies for Wisconsin purposes at the same
6time as for federal purposes. Amendments to the federal Internal Revenue Code
7enacted after December 31, 2003, do not apply to this paragraph with respect to
8taxable years beginning after December 31, 2003, and before January 1, 2005,
9except that changes to the Internal Revenue Code made by P.L.
108-203, P.L.
10108-218, P.L.
108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
11108-311, P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
12P.L.
108-357, and P.L.
108-476, and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311,
14excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
15excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and P.L.
16108-476, apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1331
17Section
1331. 71.22 (4) (r) of the statutes is created to read:
AB100,654,2318
71.22
(4) (r) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
19(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
20December 31, 2004, means the federal Internal Revenue Code as amended to
21December 31, 2004, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
231202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
24106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
25107-16, section 101 of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section
11201 of P.L.
108-173, sections 306, 308, 401, and 403 (a) of P.L.
108-311, and sections
2101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and as indirectly affected in
3the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
4100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
5(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
6101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
7103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
9103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
101123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
12106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
14107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
15107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
16excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
17excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
18excluding sections 306, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding
19sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and P.L.
108-476. The
20Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
21purposes. Amendments to the federal Internal Revenue Code enacted after
22December 31, 2004, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 2004.
AB100, s. 1332
24Section
1332. 71.22 (4m) (h) of the statutes is repealed.
AB100, s. 1333
25Section
1333. 71.22 (4m) (i) of the statutes is repealed.
AB100, s. 1334
1Section
1334. 71.22 (4m) (j) of the statutes is amended to read:
AB100,656,202
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
3January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
4on unrelated business income under s. 71.26 (1) (a), means the federal Internal
5Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
6110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188 8and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109
12of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
13P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and
14910 of P.L. 108-357, and as indirectly affected in the provisions applicable to this
15subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
16P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
17and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
19103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
20(c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
21105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
22excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
23of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
24107-147,
and P.L.
107-181, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
25108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
1108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357.
2The Internal Revenue Code applies for Wisconsin purposes at the same time as for
3federal purposes. Amendments to the Internal Revenue Code enacted after
4December 31, 1996, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 1996, and before January 1, 1998, except that
6changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
7105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
10108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
11307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
12201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect
13provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
14105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L.
17108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
19201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes at the
20same time as for federal purposes.
AB100, s. 1335
21Section
1335. 71.22 (4m) (k) of the statutes is amended to read:
AB100,658,1522
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
23before January 1, 1999, "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, 1997, 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, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
3104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
4P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
5107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
6sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
P.L. 108-121, excluding
7section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and
8403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337,
9909, and 910 of P.L. 108-357, and as indirectly affected in the provisions applicable
10to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
11101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
12103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
13sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
14103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
17106-36, P.L.
106-170, 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,
and P.L.
107-181, P.L. 108-121,
20excluding section 109 of P.L. 108-121. P.L. 108-311, excluding sections 306, 307, 308,
21401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244,
22336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies for
23Wisconsin purposes at the same time as for federal purposes. Amendments to the
24Internal Revenue Code enacted after December 31, 1997, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 1997, and
1before January 1, 1999, except that changes to the Internal Revenue Code made by
2P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
4of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
5107-147,
and P.L.
107-181,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L.
6108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L.
7108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357,
8and changes that indirectly affect the provisions applicable to this subchapter made
9by P.L.
105-178, 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, 15apply for Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1336
16Section
1336. 71.22 (4m) (L) of the statutes is amended to read:
AB100,660,1017
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
18before January 1, 2000, "Internal Revenue Code", for corporations that are subject
19to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
20Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
21104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, 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, P.L.
107-181,
and P.L.
107-276,
P.L. 108-121, excluding section 109 of P.L.
2108-121, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
3108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
4of 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, P.L.
101-73, P.L.
101-140,
6P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
7and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
9103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
10(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
11105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
12106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
13P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
14excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276, P.L.
15108-121, excluding section 109 of P.L. 108-121, P.L. 108-311, excluding sections 306,
16307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101,
17201, 244, 336, 337, 909, and 910 of P.L. 108-357. The Internal Revenue Code applies
18for Wisconsin purposes at the same time as for federal purposes. Amendments to the
19Internal Revenue Code enacted after December 31, 1998, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1998, and
21before January 1, 2000, except that changes to the Internal Revenue Code made by
22P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
23165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
24P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
25107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
1excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
2excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, and changes
3that indirectly affect the provisions applicable to this subchapter made by P.L.
4106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
6107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
7107-276,
P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-311,
8excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
9excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for
10Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1337
11Section
1337. 71.22 (4m) (m) of the statutes is amended to read:
AB100,662,1112
71.22
(4m) (m) For taxable years that begin after December 31, 1999, and
13before January 1, 2003, "Internal Revenue Code", for corporations that are subject
14to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
15Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
16104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
17(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and
19165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
20P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
21406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
22108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
23section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
24308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
25244, 336, 337, 909, and 910 of P.L. 108-357, and as indirectly affected in the
1provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
2P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
3excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
4103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
5103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
6excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
7104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
8105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
9162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
10107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
12107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.
13108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311,
14excluding sections 306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357,
15excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357. The Internal
16Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the Internal Revenue Code enacted after December 31,
181999, do not apply to this paragraph with respect to taxable years beginning after
19December 31, 1999, and before January 1, 2003, except that changes to the Internal
20Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
21of P.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 sections 101 and 406 of
23P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
P.L.
24108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding
25section 109 of P.L. 108-121, P.L. 108-218, P.L. 108-311, excluding sections 306, 307,
1308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201,
2244, 336, 337, 909, and 910 of P.L. 108-357, and changes that indirectly affect the
3provisions applicable to this subchapter made by 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 sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
7107-276,
and P.L.
107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of P.L.
8108-27, P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-218, 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, s. 1338
12Section
1338. 71.22 (4m) (n) of the statutes is amended to read:
AB100,664,613
71.22
(4m) (n) For taxable years that begin after December 31, 2002,
and
14before January 1, 2004, "Internal Revenue Code," for corporations that are subject
15to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
16Internal Revenue Code as amended to December 31, 2002, excluding sections 103,
17104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
18(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
20431 of P.L.
107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-27,
21excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section
22109 of P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.
23108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403
24(a) of P.L. 108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909,
25and 910 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, P.L.
101-73, P.L.
101-140,
2P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
3and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
5103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
6(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
7105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
8106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
9P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
10107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
11107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, P.L. 108-27, excluding
12sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
13108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
14108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
15108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
16of P.L. 108-357. The Internal Revenue Code applies for Wisconsin purposes at the
17same time as for federal purposes. Amendments to the Internal Revenue Code
18enacted after December 31, 2002, do not apply to this paragraph with respect to
19taxable years beginning after December 31, 2002
, and before January 1, 2004,
20except that changes to the Internal Revenue Code made by P.L. 108-27, excluding
21sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, excluding section 109 of P.L.
22108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.
23108-218, P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
24108-311, and P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910
25of P.L. 108-357, and changes that indirectly affect the provisions applicable to this
1subchapter made by P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27,
2P.L. 108-121, excluding section 109 of P.L. 108-121, P.L. 108-173, excluding section
31201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections
4306, 307, 308, 401, and 403 (a) of P.L. 108-311, and P.L. 108-357, excluding sections
5101, 201, 244, 336, 337, 909, and 910 of P.L. 108-357, apply for Wisconsin purposes
6at the same time as for federal purposes.
AB100, s. 1339
7Section
1339. 71.22 (4m) (o) of the statutes is created to read:
AB100,665,238
71.22
(4m) (o) For taxable years that begin after December 31, 2003, and
9before January 1, 2005, "Internal Revenue Code," for corporations that are subject
10to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
11Internal Revenue Code as amended to December 31, 2003, excluding sections 103,
12104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
14P.L.
104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573,
15section 431 of P.L.
107-16, section 101 of P.L.
107-147, sections 106, 201, and 202
16of P.L.
108-27, section 109 of P.L.
108-121, and section 1201 of P.L.
108-173, and
17as amended by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
18307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101,
19201, 244, 336, 337, 909, and 910 of P.L.
108-357, and P.L.
108-476, and as
20indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
21P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
22101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
23102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113,
2413150 (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.
4106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
5107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
6107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
7excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, excluding
8section 109 of P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173,
9P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 307, 308, 401,
10and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 201, 244, 336,
11337, 909, and 910 of P.L.
108-357, and P.L.
108-476. The Internal Revenue Code
12applies for Wisconsin purposes at the same time as for federal purposes.
13Amendments to the Internal Revenue Code enacted after December 31, 2003, do
14not apply to this paragraph with respect to taxable years beginning after
15December 31, 2003, and before January 1, 2005, except that changes to the
16Internal Revenue Code made by P.L.
108-203, P.L.
108-218, P.L.
108-311,
17excluding sections 306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
18excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and P.L.
19108-476, and changes that indirectly affect the provisions applicable to this
20subchapter made by P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections
21306, 307, 308, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections
22101, 201, 244, 336, 337, 909, and 910 of P.L.
108-357, and P.L.
108-476, apply for
23Wisconsin purposes at the same time as for federal purposes.
AB100, s. 1340
24Section
1340. 71.22 (4m) (p) of the statutes is created to read:
AB100,667,4
171.22
(4m) (p) For taxable years that begin after December 31, 2004, "Internal
2Revenue Code," for corporations that are subject to a tax on unrelated business
3income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
4to December 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, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
13102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
14102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
16104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
18105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
20section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
21excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
22107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
23108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
24108-218, P.L.
108-311, excluding sections 306, 308, 401, and 403 (a) of P.L.
108-311,
25P.L.
108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of P.L.
1108-357, and P.L.
108-476. The Internal Revenue Code applies for Wisconsin
2purposes at the same time as for federal purposes. Amendments to the Internal
3Revenue Code enacted after December 31, 2004, do not apply to this paragraph with
4respect to taxable years beginning after December 31, 2004.
AB100, s. 1341
5Section
1341. 71.22 (6m) of the statutes is amended to read:
AB100,667,76
71.22
(6m) "Member" does not include a member of a limited liability company
7treated as a corporation under sub.
(1) (1k).
AB100, s. 1342
8Section
1342. 71.22 (7m) of the statutes is amended to read:
AB100,667,109
71.22
(7m) "Partner" does not include a partner of a publicly traded
10partnership treated as a corporation under sub.
(1)
(1k).
AB100, s. 1343
11Section
1343. 71.22 (9g) of the statutes is created to read:
AB100,667,1512
71.22
(9g) For purposes of s. 71.25 (9) (df), (dg), and (dh), "state" means a state
13of the United States, the District of Columbia, the commonwealth of Puerto Rico, or
14any territory or possession of the United States, unless the context requires that
15"state" means only the state of Wisconsin.
AB100, s. 1344
16Section
1344. 71.25 (9) (d) of the statutes is repealed.
AB100, s. 1345
17Section
1345. 71.25 (9) (db) of the statutes is created to read:
AB100,667,2018
71.25
(9) (db) Gross receipts from the lease, rental, or licensing of real property
19owned by the taxpayer and the sublease of real property are in this state if the real
20property is located in this state.
AB100, s. 1346
21Section
1346. 71.25 (9) (dd) of the statutes is created to read:
AB100,668,822
71.25
(9) (dd) 1. Except as provided in subd. 2., gross receipts from the lease,
23rental, or licensing of tangible personal property owned by the taxpayer and the
24sublease of tangible personal property are in this state if the property is located in
25this state during the entire period of lease, rental, licensing, sublease, or other use.
1If the property is used in and outside this state during the period of lease, rental,
2licensing, or sublease, gross receipts are in this state to the extent that the property
3is used in this state. The proportion of use in this state is determined by multiplying
4the gross receipts from the lease, rental, licensing, sublease, or other use of the
5property by a fraction having as a numerator the amount of time the property was
6used in this state in the taxable year and having as a denominator the total time the
7property was used in all states having jurisdiction to impose an income tax on the
8taxpayer in the taxable year.
AB100,668,139
2. Gross receipts from the lease, rental, or licensing of moving property,
10including motor vehicles, rolling stock, aircraft, vessels, or mobile equipment, owned
11by the taxpayer and the sublease of moving property are in this state to the extent
12that the property is used in this state. The proportion of use of moving property in
13this state is determined as follows:
AB100,668,2014
a. The proportion of use of a motor vehicle or rolling stock in this state is
15determined by multiplying the gross receipts from the lease, rental, licensing, or
16sublease of the motor vehicle or rolling stock by a fraction having as a numerator the
17number of miles traveled within this state by the motor vehicle or rolling stock while
18leased, rented, licensed, or subleased in the taxable year and having as a
19denominator the total number of miles traveled by the motor vehicle or rolling stock
20while leased, rented, licensed, or subleased in the taxable year.
AB100,669,221
b. The proportion of use of an aircraft in this state is determined by multiplying
22the gross receipts from the lease, rental, licensing, or sublease of the aircraft by a
23fraction having as a numerator the number of takeoffs and landings of the aircraft
24in this state while leased, rented, licensed, or subleased in the taxable year and
1having as a denominator the total number of takeoffs and landings of the aircraft
2while leased, rented, licensed, or subleased in the taxable year.
AB100,669,93
c. The proportion of use of a vessel or mobile equipment in this state is
4determined by multiplying the gross receipts from the lease, rental, licensing, or
5sublease of the vessel or mobile equipment by a fraction having as a numerator the
6number of days that the vessel or mobile equipment is in this state while leased,
7rented, licensed, or subleased in the taxable year and having as a denominator the
8total number of days that the vessel or mobile equipment is leased, rented, licensed,
9or subleased in the taxable year.
AB100,669,1410
d. If the taxpayer is unable to determine the use of moving property under subd.
112. a., b., or c. while the property is leased, rented, licensed, or subleased in the taxable
12year, the moving property is conclusively deemed to be used in the state in which the
13property is located at the time that the lessee, renter, licensee, or sublessee takes
14possession of the property in the taxable year.
AB100, s. 1347
15Section
1347. 71.25 (9) (df) of the statutes is created to read:
AB100,669,1816
71.25
(9) (df) 1. Gross receipts from the use of computer software are in this
17state if the purchaser or licensee uses the computer software at a location in this
18state.
AB100,670,419
2. Computer software is used at a location in this state if the purchaser or
20licensee uses the computer software in the regular course of business operations in
21this state, for personal use in this state, or if the purchaser or licensee is an individual
22whose domicile is in this state. If the purchaser or licensee uses the computer
23software in more than one state, the gross receipts shall be divided among those
24states having jurisdiction to impose an income tax on the taxpayer in proportion to
25the use of the computer software in those states. To determine computer software
1use in this state, the department may consider the number of users in each state
2where the computer software is used, the number of site licenses or workstations in
3this state, and any other factors that reflect the use of computer software in this
4state.
AB100,670,85
3. If the taxpayer is not subject to income tax in the state in which the gross
6receipts are considered received under this paragraph, but the taxpayer's
7commercial domicile is in this state, 50 percent of those gross receipts shall be
8included in the numerator of the sales factor.
AB100, s. 1348
9Section
1348. 71.25 (9) (dg) of the statutes is created to read:
AB100,670,1510
71.25
(9) (dg) 1. Gross royalties and other gross receipts received for the sale
11or use of intangible property, including, but not limited to, patents, copyrights,
12trademarks, trade names, service names, franchises, licenses, plans, specifications,
13blueprints, processes, techniques, formulas, designs, layouts, patterns, drawings,
14manuals, technical know-how, contracts, and customer lists, are in this state if the
15user, purchaser, or licensee uses the intangible property at a location in this state.
AB100,671,216
2. Intangible property is used at a location in this state if the user, purchaser,
17or licensee uses the property in the operation of a trade or business at a location in
18this state, for personal use in this state, or if the user, purchaser, or licensee is an
19individual whose domicile is in this state. If the user, purchaser, or licensee uses the
20intangible property in more than one state, the gross royalties and other gross
21receipts from the sale or use of the intangible property shall be divided among those
22states having jurisdiction to impose an income tax on the taxpayer in proportion to
23the use of the intangible property in those states. To determine intangible property
24use in this state, the department may consider the number of licensed sites in each
1state, the volume of property manufactured, produced, or sold at locations in this
2state, or any other factors that reflect the use of the intangible property in this state.
AB100,671,63
3. If the taxpayer is not subject to income tax in the state in which the gross
4royalties or other gross receipts are considered received under this paragraph, but
5the taxpayer's commercial domicile is in this state, 50 percent of those gross royalties
6or other gross receipts shall be included in the numerator of the sales factor.
AB100, s. 1349
7Section
1349. 71.25 (9) (dh) of the statutes is created to read:
AB100,671,98
71.25
(9) (dh) 1. Gross receipts from services are in this state if the purchaser
9of the service received the benefit of the service in this state.
AB100,671,1010
2. The benefit of a service is received in this state if any of the following applies:
AB100,671,1111
a. The service relates to real property that is located in this state.
AB100,671,1412
b. The service relates to tangible personal property that is located in this state
13at the time that the service is received or tangible personal property that is delivered
14directly or indirectly to customers in this state.
AB100,671,1615
c. The service is provided to an individual who is physically present in this state
16at the time that the service is received.
AB100,671,1817
d. The service is provided to a person engaged in a trade or business in this state
18and relates to that person's business in this state.
AB100,671,2219
3. If the purchaser of a service receives the benefit of a service in more than one
20state, the gross receipts from the performance of the service are included in the
21numerator of the sales factor according to the portion of the service received in this
22state.
AB100,672,323
4. If the taxpayer is not subject to income tax in the state in which the benefit
24of the service is received, the benefit of the service is received in this state to the
25extent that the taxpayer's employees or representatives performed services from a
1location in this state. Fifty percent of the taxpayer's receipts that are considered
2received in this state under this paragraph shall be included in the numerator of the
3sales factor.
AB100, s. 1350
4Section
1350. 71.25 (9) (dm) of the statutes is created to read:
AB100,672,85
71.25
(9) (dm) If the income from sales, other than sales of tangible personal
6property, properly assignable to this state cannot be ascertained with reasonable
7certainty by the methods under pars. (db), (dd), (df), (dg), and (dh), the department
8may promulgate rules that specify how the income shall be apportioned.
AB100, s. 1351
9Section
1351. 71.25 (9) (e) 12. of the statutes is created to read:
AB100,672,1110
71.25
(9) (e) 12. Gross receipts from the sale, licensing, or use of intangible
11property in the ordinary course of the taxpayer's trade or business.
