AB64,517,2117 71.01 (6) (k) 1. For taxable years beginning after December 31, 2016, for
18individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
19reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 2016, except as provided in subds. 2. and 3. and subject
21to subd. 4.

AB64,518,1122 2. For purposes of this paragraph, “Internal Revenue Code" does not include
23the following provisions of federal public laws for taxable years beginning after
24December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
25106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

---

1109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
2P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
3110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
415351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
5312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
61501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
7111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
8111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
9411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
10P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
11169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.

AB64,518,1312 3. For purposes of this paragraph, “Internal Revenue Code" does not include
13amendments to the federal Internal Revenue Code enacted after December 31, 2016.

AB64,518,2014 4. For purposes of this paragraph, the provisions of federal public laws that
15directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
16apply for Wisconsin purposes at the same time as for federal purposes, except that
17changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections
18105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
19to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after
20December 31, 2016.

AB64,519,222 71.03 (2) (i) 3. There has been mailed sent to either spouse, with respect to that
23taxable year, a notice of adjustment under ss. 71.74 to 71.77 and the spouse, as to that
24notice, files a petition for redetermination under subch. XIV, except that, if both

---

1spouses request and the department consents, the election under par. (g) may be
2made.

AB64,519,74 71.03 (4) (b) The tax on income reported by persons making the election under
5par. (a) shall be computed by the department of revenue. After applying all known
6applicable credits, the department shall notify the taxpayer by mail of the amount
7of taxes due or the amount of taxes to be refunded.

AB64,519,119 71.04 (7) (dh) 2. b. The service relates to tangible personal property that is
10located in this state at the time that the service is received or tangible personal
11property that is delivered directly or indirectly to customers in this state.

AB64,519,1413 71.04 (7) (dh) 2. c. The service is provided to purchased by an individual who
14is physically present in this state at the time that the service is received.

AB64,519,1716 71.05 (1) (c) 13. An entity described under, or an entity whose bonds are issued
17under, s. 66.1201, 66.1333, or 66.1335.

AB64,519,2119 71.05 (6) (a) 26. (intro.) For the taxable year in which a distribution is received,
20all of the following amounts distributed from a college savings account, as described
21in s. 16.641 224.50:

AB64,520,323 71.05 (6) (a) 26. c. To the extent that an amount is not otherwise added back
24under this subdivision, any amount withdrawn from a college savings account, as
25described in s. 16.641 224.50, for any purpose if the withdrawn amount was

---

1contributed to the account within 365 days of the day on which the amount was
2withdrawn from such an account and if the withdrawn amount was previously
3subtracted under par. (b) 32.

AB64,520,85 71.05 (6) (b) 23. Any increase in value of a tuition unit that is purchased under
6a tuition contract under s. 16.64 224.48, except that the subtraction under this
7subdivision may not be claimed by any individual who received a refund under s.
816.64 224.48 (7) (a) 2., 3. or 4.

AB64,520,1610 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
11mandatory student fees for a student who is the claimant or who is the claimant's
12child and the claimant's dependent who is claimed under section 151 (c) of the
13Internal Revenue Code, to attend any university, college, technical college or a school
14approved under s. 38.50 440.52, that is located in Wisconsin or to attend a public
15vocational school or public institution of higher education in Minnesota under the
16Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:

AB64,520,2518 71.05 (6) (b) 28. h. No modification may be claimed under this subdivision for
19an amount paid for tuition expenses and mandatory student fees, as described under
20this subdivision, if the source of the payment is an amount withdrawn from a college
21savings account, as described in s. 16.641 224.50 or from a college tuition and
22expenses program, as described in s. 16.64 224.48, and if the owner of the account
23or a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, who
24contributed to the account, has claimed a deduction under subd. 32. or 33. that
25relates to such an amount.

AB64,521,52 71.05 (6) (b) 31. Any increase in value of a college savings account, as described
3in s. 16.641 224.50, except that the subtraction under this subdivision may not be
4claimed by any individual who has made a nonqualified withdrawal, as described in
5s. 16.641 224.50 (2) (e).

AB64,521,137 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as
8described in s. 16.641 224.50, in the taxable year in which the contribution is made
9or on or before the 15th day of the 4th month beginning after the close of a taxpayer's
10taxable year to which this subtraction relates, by the owner of the account or by any
11other individual, for the benefit of any beneficiary of an account, calculated as
12follows, except that each amount that is subtracted under this subdivision may be
13subtracted only once:

AB64,521,2115 71.05 (6) (b) 32m. Consistent with the limitations specified in subd. 32., for
16rollovers occurring after April 15, 2015, any principal amount rolled over to a college
17savings account, as described in s. 16.641 224.50, from another state's qualified
18tuition program, as described in 26 USC 529 (c) (3) (C) (i). Amounts eligible for the
19subtraction under this subdivision that are in excess of the annual limits specified
20under subd. 32. may be carried forward to future taxable years of the taxpayer
21without limitation, other than the limits specified in subd. 32. ae. and am.

AB64,522,323 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses
24program, as described in s. 16.64 224.48, by the owner of the account or by a parent,
25grandparent, great-grandparent, aunt, or uncle of the beneficiary, if the beneficiary

---

1of the account is one of the following: the claimant; the claimant's child; the
2claimant's grandchild; the claimant's great-grandchild; or the claimant's niece or
3nephew; calculated as follows:

AB64,522,195 71.05 (8) (b) 1. A Except as provided in s. 71.80 (25), a Wisconsin net operating
6loss may be carried back against Wisconsin taxable income of the previous 2 years
7and then carried forward against Wisconsin taxable incomes of the next 20 taxable
8years, if the taxpayer was subject to taxation under this chapter in the taxable year
9in which the loss was sustained incurred, to the extent not offset against other
10income of the year of loss and to the extent not offset against Wisconsin modified
11taxable income of the 2 years preceding the loss and of any year between the loss year
12and the taxable year for which the loss carry-forward is claimed. In this paragraph,
13“Wisconsin modified taxable income" means Wisconsin taxable income with the
14following exceptions: a net operating loss deduction or offset for the loss year or any
15taxable year before or thereafter is not allowed, the deduction for long-term capital
16gains under subs. (6) (b) 9. and 9m. and (25) is not allowed, the amount deductible
17for losses from sales or exchanges of capital assets may not exceed the amount
18includable in income for gains from sales or exchanges of capital assets and
19“Wisconsin modified taxable income" may not be less than zero.

AB64,523,221 71.06 (1q) Fiduciaries, single individuals, and heads of households; after
222012 to 2016. (intro.) The tax to be assessed, levied, and collected upon the taxable
23incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or
24reserve funds, and single individuals and heads of households shall be computed at

---

1the following rates for taxable years beginning after December 31, 2012, and before
2January 1, 2017:

AB64,523,84 71.06 (1r) Fiduciaries, single individuals, and heads of households; after
52016. The tax to be assessed, levied, and collected upon the taxable incomes of all
6fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
7single individuals and heads of households shall be computed at the following rates
8for taxable years beginning after December 31, 2016:

AB64,523,99 (a) On all taxable income from $0 to $7,500, 3.9 percent.

AB64,523,1110 (b) On all taxable income exceeding $7,500 but not exceeding $18,750, 5.74
11percent.

AB64,523,1312 (c) On all taxable income exceeding $18,750 but not exceeding $225,000, 6.27
13percent.

AB64,523,1414 (d) On all taxable income exceeding $225,000, 7.65 percent.

AB64,523,1716 71.06 (2) (i) (intro.) For joint returns, for taxable years beginning after
17December 31, 2012, and before January 1, 2017:

AB64,523,2019 71.06 (2) (j) (intro.) For married persons filing separately, for taxable years
20beginning after December 31, 2012, and before January 1, 2017:

AB64,523,2322 71.06 (2) (k) For joint returns, for taxable years beginning after
23December 31, 2016:

AB64,523,2424 1. On all taxable income from $0 to $10,000, 3.9 percent.

AB64,524,2

---

12. On all taxable income exceeding $10,000 but not exceeding $25,000, 5.74
2percent.

AB64,524,43 3. On all taxable income exceeding $25,000 but not exceeding $300,000, 6.27
4percent.

AB64,524,55 4. On all taxable income exceeding $300,000,7.65 percent.

AB64,524,87 71.06 (2) (L) For married persons filing separately, for taxable years beginning
8after December 31, 2016:

AB64,524,99 1. On all taxable income from $0 to $5,000, 3.9 percent.

AB64,524,1110 2. On all taxable income exceeding $5,000 but not exceeding $12,500, 5.74
11percent.

AB64,524,1312 3. On all taxable income exceeding $12,500 but not exceeding $150,000, 6.27
13percent.

AB64,524,1414 4. On all taxable income exceeding $150,000, 7.65 percent.

AB64,525,1116 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
17January 1, 2000, the maximum dollar amount in each tax bracket, and the
18corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
19(c) and (d), and for taxable years beginning after December 31, 1999, and before
20January 1, 2017, the maximum dollar amount in each tax bracket, and the
21corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a)
22to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., (h) 1. to 3., (i) 1. and 2., and (j) 1. and
232., shall be increased each year by a percentage equal to the percentage change
24between the U.S. consumer price index for all urban consumers, U.S. city average,
25for the month of August of the previous year and the U.S. consumer price index for

---

1all urban consumers, U.S. city average, for the month of August 1997, as determined
2by the federal department of labor, except that for taxable years beginning after
3December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
4under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a
5percentage equal to the percentage change between the U.S. consumer price index
6for all urban consumers, U.S. city average, for the month of August of the previous
7year and the U.S. consumer price index for all urban consumers, U.S. city average,
8for the month of August 1999, as determined by the federal department of labor,
9except that for taxable years beginning after December 31, 2011, the adjustment may
10occur only if the resulting amount is greater than the corresponding amount that was
11calculated for the previous year.

AB64,525,2413 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before
14January 1, 2017, the maximum dollar amount in each tax bracket, and the
15corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q)
16(c), and (2) (g) 4., (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket under
17subs. (1p) (e), (1q) (d), and (2) (g) 5., (h) 5., (i) 4., and (j) 4., shall be increased each year
18by a percentage equal to the percentage change between the U.S. consumer price
19index for all urban consumers, U.S. city average, for the month of August of the
20previous year and the U.S. consumer price index for all urban consumers, U.S. city
21average, for the month of August 2008, as determined by the federal department of
22labor, except that for taxable years beginning after December 31, 2011, the
23adjustment may occur only if the resulting amount is greater than the corresponding
24amount that was calculated for the previous year.

AB64,526,10

---

171.06 (2e) (bg) For taxable years beginning after December 31, 2016, the
2maximum dollar amount in each tax bracket, and the corresponding minimum dollar
3amount in the next bracket, under subs. (1r) and (2) (k) and (L) shall be increased
4each year by a percentage equal to the percentage change between the U.S. consumer
5price index for all urban consumers, U.S. city average, for the month of August of the
6previous year and the U.S. consumer price index for all urban consumers, U.S. city
7average, for the month of August 1997, as determined by the federal department of
8labor, except that for taxable years beginning after December 31, 2017, the
9adjustment may occur only if the resulting amount is greater than the corresponding
10amount that was calculated for the previous year.

AB64,526,1512 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r),
13or (2) changes during a taxable year, the taxpayer shall compute the tax for that
14taxable year by the methods applicable to the federal income tax under section 15 of
15the Internal Revenue Code.

AB64,527,517 71.06 (2s) (d) For taxable years beginning after December 31, 2000, with
18respect to nonresident individuals, including individuals changing their domicile
19into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h),
20(i), and (j), (k), and (L) shall be multiplied by a fraction, the numerator of which is
21Wisconsin adjusted gross income and the denominator of which is federal adjusted
22gross income. In this paragraph, for married persons filing separately “ adjusted
23gross income" means the separate adjusted gross income of each spouse, and for
24married persons filing jointly “adjusted gross income" means the total adjusted gross
25income of both spouses. If an individual and that individual's spouse are not both

---

1domiciled in this state during the entire taxable year, the tax brackets under subs.
2(1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) on a joint return shall be
3multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted
4gross income and the denominator of which is their joint federal adjusted gross
5income.

AB64,527,157 71.07 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
8tax otherwise due under ss. 71.02 and 71.08, the amount of the claim not used to
9offset the tax due shall be certified by the department of revenue to the department
10of administration for payment by check, share draft, or other draft drawn from the
11appropriation account under s. 20.835 (2) (bb), except that the amounts certified
12under this subdivision for taxable years beginning after December 31, 2009, and
13before January 1, 2012, shall be paid in taxable years beginning after December 31,
142011. Notwithstanding s. 71.82, no interest shall be paid on amounts certified under
15this subdivision.

AB64,527,2317 71.07 (3w) (c) 1. If the allowable amount of the claim under this subsection
18exceeds the taxes otherwise due on the claimant's income under s. 71.02, the amount
19of the claim that is not used to offset those taxes shall be certified by the department
20of revenue to the department of administration for payment by check, share draft,
21or other draft drawn from the appropriation under s. 20.835 (2) (co).
22Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
23subdivision.

AB64,528,6

---

171.07 (3y) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
2tax otherwise due under ss. 71.02 and 71.08, the amount of the claim not used to
3offset the tax due shall be certified by the department of revenue to the department
4of administration for payment by check, share draft, or other draft drawn from the
5appropriation account under s. 20.835 (2) (bg). Notwithstanding s. 71.82, no interest
6shall be paid on amounts certified under this subdivision.

AB64,528,118 71.07 (5) (b) Subtract the standard deduction under s. 71.05 (22),
9notwithstanding the limitation by such fraction of that amount as Wisconsin
10adjusted gross income is of federal adjusted gross income described in s. 71.05 (22)
11(g) and (h), from the amount under par. (a).

AB64,528,1513 71.07 (5) (e) For purposes of this subsection, “Internal Revenue Code” does not
14include any adjustment made under provisions related to the federal alternative
15minimum tax.

AB64,528,1817 71.07 (5m) (c) 6. If a married couple files jointly, both spouses must be full-year
18residents of this state to be eligible to claim the credit under this subsection.

AB64,528,2320 71.07 (5n) (d) 3. The amount of the eligible qualified production activities
21income that a claimant may claim in computing the credit under par. (b) shall be
22reduced by the amount of the qualified production activities income taxed by another
23state upon which the credit under sub. (7) may be claimed.

AB64,529,2

---

171.07 (5r) (a) 2. “Course of instruction" has the meaning given in s. 38.50 440.52
2(1) (c).

AB64,529,54 71.07 (5r) (a) 6. b. A school approved under s. 38.50 440.52, if the delivery of
5education occurs in this state.

AB64,529,87 71.07 (8m) Young adult employment assistance credit. (a) Definitions. In
8this subsection:

AB64,529,169 1. “Aged out” means, except as provided in ss. 48.368 and 938.368, an
10individual is discharged from out-of-home care due to termination of an order under
11s. 48.355, 48.357, 48.365, 48.427, 938.355, 938.357, or 938.365, made before the
12individual attains 18 years of age, that places or continues the placement of the
13individual in out-of-home care; termination of a voluntary
14transition-to-independent-living agreement under s. 48.366 (3) or 938.366 (3); or
15termination of a voluntary placement agreement under s. 48.63; any of which occur
16on the date of any of the following: