LRB-3393/2
BJH:cjs:ph
2009 - 2010 LEGISLATURE
November 10, 2009 - Introduced by Law Revision Committee. Referred to
Committee on Rules.
AB569,1,2
1An Act relating to: revising various provisions of the statutes for the purpose
2of supplying omissions and eliminating defects (Correction Bill).
Analysis by the Legislative Reference Bureau
This correction bill, prepared by the Legislative Reference Bureau under s.
13.92 (1) (bm) 1. and 2. and (2) (L), stats., is explained in the
Notes in the body of the
bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB569,3,145
71.01
(6) (um) For taxable years that begin after December 31, 2008, for
6natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust
7or reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
8as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
1sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3,
24, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section
3431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and
4202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403
5(a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and
6910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
71326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section
8301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402
9(e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and
10513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28,
11P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185,
12P.L.
110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
110-317, P.L.
110-343,
13and P.L.
110-351 and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
14100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
15101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
16102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
17(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
18103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
19(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
20105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
21106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
22P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
23107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
24107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
25excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
1excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
2excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
3excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
4P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
6109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
7section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
8relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
9109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
10109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
11and P.L.
110-458,. The Internal Revenue Code applies for Wisconsin purposes at the
12same time as for federal purposes. Amendments to the federal Internal Revenue
13Code enacted after December 31, 2008, do not apply to this paragraph with respect
14to taxable years beginning after December 31, 2008.
Note: Clarifies cross-reference at the request of the Department of Revenue. The
president vetoed P.L.
110-234 and Congress overrode the veto. It was then discovered
that certain provisions of the bill (unrelated to taxes) were missing. Corrective legislation
was then sent to the president who again vetoed the correcting bill. Congress overrode
the veto and the correcting bill was then assigned a new number, P.L.
110-246. Despite
the fact that the bills were almost identical in title and substance, P.L.
110-234 was
repealed by P.L.
110-246. 2009 Wis. Act 28, which updated the Internal Revenue Code
reference, only referred to P.L.
110-234. It did not refer to P.L.
110-246. Corrects
punctuation.
AB569,5,1717
71.22
(4) (um) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
18(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
19December 31, 2008, means the federal Internal Revenue Code as amended to
20December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections
113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
21202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
3106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
4107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
5108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
6108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
7108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
81329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
9109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
10(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
11109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
12110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
13110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
110-317, P.L.
110-343, and
14P.L.
110-351, and as indirectly affected in the provisions applicable to this
15subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
16(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
17(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.
18101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
19102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2013174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
21104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-178, P.L.
105-206, P.L.
105-277, 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.
107-15, P.L.
107-16,
25excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
2107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and
3202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
4108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316,
5401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211,
6242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476,
7P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,
81326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146
9of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135,
10excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
11(j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections
12101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280,
13excluding sections 811 and 844 of P.L.
109-280, and P.L.
110-458. The Internal
14Revenue Code applies for Wisconsin purposes at the same time as for federal
15purposes. Amendments to the federal Internal Revenue Code enacted after
16December 31, 2008, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 2008.
Note: See the note to Section 1 of this bill.
AB569,7,1420
71.22
(4m) (sm) For taxable years that begin after December 31, 2008,
21"Internal Revenue Code," for corporations that are subject to a tax on unrelated
22business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
23amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227,
24sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
11123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
25 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
3P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
4P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
5P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
6of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
71328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
8of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
9(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
10P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
11110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
12110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
110-317, P.L.
110-343, and
13P.L.
110-351, and as indirectly affected in the provisions applicable to this
14subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
15P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
16and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
18103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
19(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
20105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
21106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
22P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
23107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
24107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
25excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
1excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
2excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
3excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
4P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
6109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
7section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
8relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
9109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
10109-222, P.L.
109-227, and P.L.
109-280, excluding sections 811 and 844 of P.L.
11109-280, and P.L.
110-458. The Internal Revenue Code applies for Wisconsin
12purposes at the same time as for federal purposes. Amendments to the Internal
13Revenue Code enacted after December 31, 2008, do not apply to this paragraph with
14respect to taxable years beginning after December 31, 2008.
Note: See the note to Section 1 of this bill.
AB569,9,2517
71.26
(2) (b) 22. For taxable years that begin after December 31, 2008, for a
18corporation, conduit, or common law trust which qualifies as a regulated investment
19company, real estate mortgage investment conduit, real estate investment trust, or
20financial asset securitization investment trust under the Internal Revenue Code as
21amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227,
22sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and
245 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of
1P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of
2P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of
3P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910
4of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326,
51328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301
6of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403
7(e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of
8P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
9110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
10110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
110-317, P.L.
110-343, and
11P.L.
110-351, and as indirectly affected in the provisions applicable to this
12subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
13P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
14and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
16103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
17(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
18105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
19106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
20P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
21107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
22107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27,
23excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173,
24excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311,
25excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357,
1excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
2P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections
31305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
4109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding
5section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it
6relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
7109-151, P.L.
109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
8109-222, P.L.
109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280,
9and P.L.
110-458, "net income" means the federal regulated investment company
10taxable income, federal real estate mortgage investment conduit taxable income,
11federal real estate investment trust or financial asset securitization investment
12trust taxable income of the corporation, conduit, or trust as determined under the
13Internal Revenue Code as amended to December 31, 2008, excluding sections 103,
14104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
15(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554,
17P.L.
106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147,
18sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306,
19308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336,
20337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309,
211310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section
2211146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates
23to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101,
24207, 209, 503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
25109-432, P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
1110-172, P.L.
110-185, P.L.
110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
2110-317, P.L.
110-343, and P.L.
110-351, and as indirectly affected in the provisions
3applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
4101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
5excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
9104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
12107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
13101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
14107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
15108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
16108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
17108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
18847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
19109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
201329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
21109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
22sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
23(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
24209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
25sections 811 and 844 of P.L.
109-280, and P.L.
110-458, except that property that,
1under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable
2years 1983 to 1986 under the Internal Revenue Code as amended to
3December 31, 1980, shall continue to be depreciated under the Internal Revenue
4Code as amended to December 31, 1980, and except that the appropriate amount
5shall be added or subtracted to reflect differences between the depreciation or
6adjusted basis for federal income tax purposes and the depreciation or adjusted basis
7under this chapter of any property disposed of during the taxable year. The Internal
8Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and
9110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
10103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
11sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
12106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
13106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
14401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
15847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323,
161324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
17109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section
181400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209,
19503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432,
20P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172,
21P.L.
110-185, P.L.
110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
110-317,
22P.L.
110-343, and P.L.
110-351, and as indirectly affected in the provisions
23applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
24101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
25excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
1103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
3excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
4104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
5105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
7107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
8101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
9107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
10108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
11108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
12108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
13847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
14109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
151329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
16109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
17sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
18(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
19209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
20sections 811 and 844 of P.L.
109-280, and P.L.
110-458, applies for Wisconsin
21purposes at the same time as for federal purposes. Amendments to the Internal
22Revenue Code enacted after December 31, 2008, do not apply to this subdivision with
23respect to taxable years that begin after December 31, 2008.
Note: See the note to Section 1 of this bill.
AB569,14,243
71.34
(1g) (um) "Internal Revenue Code" for tax-option corporations, for
4taxable years that begin after December 31, 2008, means the federal Internal
5Revenue Code as amended to December 31, 2008, 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, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
8sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
9106-573, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections
10106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316,
11401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
12847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323,
131324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
14109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section
151400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209,
16503, 512, and 513 of P.L.
109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432,
17P.L.
110-28, P.L.
110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172,
18P.L.
110-185, P.L.
110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
110-317,
19P.L.
110-343, and P.L.
110-351, and as indirectly affected in the provisions
20applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding
21sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 22and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
23101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
24102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
25(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
21311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
3105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
4106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
5P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
6107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
7107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections
8106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201
9of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306,
10308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102,
11201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375,
12P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310,
131323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59,
14excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
15109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section
161400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
17109-222, excluding sections 101, 207, 209, 503, 512, and 513 of P.L.
109-222, P.L.
18109-227, P.L.
109-280, excluding sections 811 and 844 of P.L.
109-280, and P.L.
19110-458 except that section 1366 (f) (relating to pass-through of items to
20shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
21sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
22at the same time as for federal purposes. Amendments to the federal Internal
23Revenue Code enacted after December 31, 2008, do not apply to this paragraph with
24respect to taxable years beginning after December 31, 2008.
Note: See the note to Section 1 of this bill.
AB569,16,213
71.42
(2) (tm) For taxable years that begin after December 31, 2008, "Internal
4Revenue Code" means the federal Internal Revenue Code as amended to
5December 31, 2008, excluding sections 103, 104, and 110 of P.L.
102-227, sections
613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
71202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
8106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
9107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
10108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
11108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
12108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
131329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
14109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),
15(j), and (q), and 405 of P.L.
109-135, sections 101, 207, 209, 503, 512, and 513 of P.L.
16109-222, sections 811 and 844 of P.L.
109-280, P.L.
109-432, P.L.
110-28, P.L.
17110-140, P.L.
110-141, P.L.
110-142, P.L.
110-166, P.L.
110-172, P.L.
110-185, P.L.
18110-234, P.L.
110-245,
P.L. 110-246, P.L.
110-289, P.L.
110-317, P.L.
110-343, and
19P.L.
110-351, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
20P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
21excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
22103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
23103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
24excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
25104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
1105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
2162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
3107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
4101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
5107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
6108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
7108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
8108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,
9847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
10109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,
111329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
12109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding
13sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and
14(q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207,
15209, 503, 512, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, excluding
16sections 811 and 844 of P.L.
109-280, and P.L.
110-458, except that "Internal
17Revenue Code" does not include section 847 of the federal Internal Revenue Code.
18The Internal Revenue Code applies for Wisconsin purposes at the same time as for
19federal purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 2008, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 2008.
Note: See the note to Section 1 of this bill.
