CHAPTER 71 · CHAPTER 71 INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL ... 71.06 Rates of...

INCOME AND FRANCHISE TAXES 71.011 Updated 1516 Wis. Stats.

Updated 201516 Wis. Stats. Published and certified under s. 35.18. August 13, 2018.

201516 Wisconsin Statutes updated through 2017 Wis. Act 367 and all Supreme Court and Controlled Substances BoardOrders effective on or before August 13, 2018. Published and certified under s. 35.18. Changes effective after August 13, 2018are designated by NOTES. (Published 81318)

CHAPTER 71

INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL REVENUES

SUBCHAPTER I

TAXATION OF INDIVIDUALS AND FIDUCIARIES

71.01 Definitions.71.02 Imposition of tax.71.03 Filing returns; certain claims.71.04 Situs of income; allocation and apportionment.71.05 Income computation.71.06 Rates of taxation.71.07 Credits.71.08 Minimum tax.71.09 Payment of estimated taxes.71.10 General provisions.

SUBCHAPTER II

SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES

71.12 Conformity.71.122 Definition.71.125 Imposition of tax.71.13 Filing returns.71.14 Situs of income.71.15 Income computation.71.16 Allocation of modifications.71.17 General provisions.

SUBCHAPTER III

PARTNERSHIPS AND LIMITED LIABILITY COMPANIES

71.19 Conformity.71.195 Definition.71.20 Filing returns.71.21 Computation.

SUBCHAPTER IV

TAXATION OF CORPORATIONS

71.22 Definitions.71.23 Imposition of tax.71.24 Filing returns; extensions; payment of tax.71.25 Situs of income; allocation and apportionment.71.255 Combined reporting.71.26 Income computation.71.265 Previously exempt corporations; basis and depreciation.71.27 Rates of taxation.71.275 Rate changes.71.28 Credits.71.29 Payments of estimated taxes.71.30 General provisions.

SUBCHAPTER V

TAXOPTION CORPORATIONS

71.32 Conformity.71.33 Intent.71.34 Definitions.71.35 Imposition of additional tax on taxoption corporations.71.36 Taxoption items.71.362 Situs of income.71.365 General provisions.

SUBCHAPTER VI

URBAN TRANSIT COMPANIES

71.37 Conformity.71.38 Definition.71.385 Determination of cost.71.39 Imposition of tax.71.40 Filing of returns.

SUBCHAPTER VII

TAXATION OF INSURANCE COMPANIES

71.42 Definitions.71.43 Imposition of tax.71.44 Filing returns; extensions; payment of tax.71.45 Income computation.71.46 Rates of taxation.71.47 Credits.71.48 Payments of estimated taxes.

71.49 General provisions.

SUBCHAPTER VIII

HOMESTEAD CREDIT

71.51 Purpose.71.52 Definitions.71.53 Filing claims.71.54 Computation of credit.71.55 General provisions.

SUBCHAPTER IX

FARMLAND PRESERVATION CREDIT

71.57 Purpose.71.58 Definitions.71.59 Filing claims.71.60 Computation.71.61 General provisions.71.613 Farmland preservation credit, 2010 and beyond.

SUBCHAPTER X

WITHHOLDING

71.63 Definitions.71.64 Employers required to withhold.71.65 Filing returns or reports.71.66 Employee exemption certificates.71.67 General provisions.

SUBCHAPTER XI

INFORMATION RETURNS

71.68 Definitions.71.70 Rents or royalties.71.71 Wages subject to withholding.71.715 Wages not subject to withholding.71.72 Statement of nonwage payments.71.73 General provisions.

SUBCHAPTER XII

ADMINISTRATIVE PROVISIONS APPLICABLE TO ALL ENTITIES

71.738 Definitions.71.74 Department audits, additional assessments and refunds.71.75 Claims for refund.71.76 Internal revenue service and other state adjustments.71.77 Statutes of limitations, assessments and refunds; when permitted.71.775 Withholding from nonresident members of passthrough entities.71.78 Confidentiality provisions.71.80 General administrative provisions.71.805 Tax avoidance transactions voluntary compliance program.71.81 Disclosing reportable transactions.

SUBCHAPTER XIII

INTEREST AND PENALTIES

71.82 Interest.71.83 Penalties.71.84 Addition to the tax.71.85 General provisions.

SUBCHAPTER XIV

APPEALS

71.87 Definition.71.88 Time for filing an appeal.71.89 Appeal procedures.71.90 Depositing contested amounts.

SUBCHAPTER XV

COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS

71.91 Collection provisions.71.92 Compromises.71.93 Setoffs for other state agencies.71.935 Setoffs for municipalities and counties.71.94 Penalties.

SUBCHAPTER XVI

INTERNAL REVENUE CODE UPDATE

71.98 Internal Revenue Code update.

SUBCHAPTER I

TAXATION OF INDIVIDUALS AND FIDUCIARIES

71.01 Definitions. In this chapter in regard to natural personsand fiduciaries, except fiduciaries of nuclear decommissioningtrust or reserve funds:

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Updated 1516 Wis. Stats. 2 71.01 INCOME AND FRANCHISE TAXES



(1) Adjusted gross income, when not preceded by the wordfederal, means Wisconsin adjusted gross income, unless other-wise defined or the context plainly requires otherwise.

(1am) Aggregate effective tax rate means the sum of theeffective tax rates imposed by a state, U.S. possession, foreigncountry, or any combination thereof, on the person or entity.

(1as) Broadcaster means a television or radio stationlicensed by the federal communications commission, a televisionor radio broadcast network, a cable television network, or a televi-sion distribution company. Broadcaster does not include acable service provider, a direct broadcast satellite system, or anInternet content distributor.

(1b) For purposes of s. 71.04 (7) (df), (dh), (dj), and (dk),commercial domicile means the location from which a trade orbusiness is principally managed and directed, based on any factorsthe department determines are appropriate, including the locationwhere the greatest number of employees of the trade or businesswork, have their office or base of operations, or from which theemployees are directed or controlled.

(1m) Department means the department of revenue.

(1n) For purposes of s. 71.04 (7) (df), (dh), (dj), and (dk),domicile means an individuals true, fixed, and permanenthome where the individual intends to remain permanently andindefinitely and to which, whenever absent, the individual intendsto return, except that no individual may have more than one domi-cile at any time.

(1t) Effective tax rate means the maximum tax rate imposedby the state, U.S. possession, or foreign country, multiplied by theapportionment percentage, if any, applicable to the person orentity under the laws of that state, U.S. possession, or foreigncountry.

(2) Entertainer means a nonresident natural person who, forconsideration, furnishes amusement, entertainment or publicspeaking services, or performs in one or more sporting events inthis state and includes both employees and independent contrac-tors.

(3) Federal net operating loss of persons other than corpora-tions means net operating loss as determined by the taxpayerunder the internal revenue code, or if redetermined by the depart-ment, as determined by the department under such code or as maybe determined on final appeal therefrom.

(4) Federal taxable income and federal adjusted grossincome of natural persons and fiduciaries mean taxable incomeor adjusted gross income as determined under the internal revenuecode or, if redetermined by the department, as determined by thedepartment under the internal revenue code or as may be deter-mined on final appeal therefrom.

(5) Fiduciary, income and person and all other termsnot otherwise defined, have the same meaning as in the internalrevenue code unless otherwise defined or the context requires oth-erwise.

(5g) File means mail or deliver a document that the depart-ment prescribes to the department or, if the department prescribesanother method of submitting or another destination, use thatother method or submit to that other destination.

(5m) Head of household has the meaning given in section2 (b) and (c) of the internal revenue code, except that head ofhousehold includes surviving spouse, as defined in section 2 (a)of the internal revenue code.

(5n) For purposes of s. 71.05 (6) (a) 24. and (b) 46., intangi-ble expenses include the following, to the extent that the amountswould otherwise be deductible in computing Wisconsin adjustedgross income:

(a) Expenses, losses, and costs for, related to, or directly orindirectly in connection with the acquisition, use, maintenance,management, ownership, sale, exchange, or any other dispositionof intangible property.

(b) Losses related to, or incurred in connection directly or indi-rectly with, factoring transactions or discounting transactions.

(c) Royalty, patent, technical, and copyright fees.

(d) Licensing fees.

(e) Other similar expenses, losses, and costs.

(5p) Intangible property includes stocks, bonds, financialinstruments, patents, patent applications, trade names, trade-marks, service marks, copyrights, mask works, trade secrets, andsimilar types of intangible assets.

(5s) For purposes of s. 71.05 (6) (a) 24. and (b) 46., interestexpenses means interest that would otherwise be deductibleunder section 163 of the Internal Revenue Code and deductible inthe computation of Wisconsin adjusted gross income.

(6) (c) For taxable years that begin after December 31, 2004,and before January 1, 2006, for natural persons and fiduciaries,except fiduciaries of nuclear decommissioning trust or reservefunds, Internal Revenue Code means the federal Internal Rev-enue Code as amended to December 31, 2004, excluding sections103, 104, and 110 of P.L. 102227, sections 13113, 13150 (d),13171 (d), 13174, and 13203 (d) of P.L. 10366, sections 1123 (b),1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104188, sections1, 3, 4, and 5 of P.L. 106519, sections 162 and 165 of P.L.106554, P.L. 106573, section 431 of P.L. 10716, sections 101and 301 (a) of P.L. 107147, sections 106, 201, and 202 of P.L.10827, section 1201 of P.L. 108173, sections 306, 308, 316,401, and 403 (a) of P.L. 108311, and sections 101, 201, 211, 242,244, 336, 337, 422, 847, 909, and 910 of P.L. 108357, and asamended by P.L. 1097, P.L. 10958, excluding sections 1305,1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and1351 of P.L. 10958, P.L. 10973, excluding section 301 of P.L.10973, P.L. 109135, excluding sections 101, 105, 201 (a) as itrelates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405of P.L. 109135, P.L. 109151, P.L. 109222, excluding sections101, 207, 209, 503, 512, and 513 of P.L. 109222, P.L. 109227,P.L. 109280, excluding sections 811 and 844 of P.L. 109280,and P.L. 110458, and as indirectly affected by P.L. 99514, P.L.100203, P.L. 100647, P.L. 10173, P.L. 101140, P.L. 101179,P.L. 101239, P.L. 101280, P.L. 101508, P.L. 10290, P.L.102227, excluding sections 103, 104, and 110 of P.L. 102227,P.L. 102318, P.L. 102486, P.L. 10366, excluding sections13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 10366,P.L. 103296, P.L. 103337, P.L. 103465, P.L. 1047, P.L.104117, P.L. 104188, excluding sections 1123 (b), 1202 (c),1204 (f), 1311, and 1605 (d) of P.L. 104188, P.L. 104191, P.L.104193, P.L. 10533, P.L. 10534, P.L. 105178, P.L. 105206,P.L. 105277, P.L. 10636, P.L. 106170, P.L. 106230, P.L.106554, excluding sections 162 and 165 of P.L. 106554, P.L.10715, P.L. 10716, excluding section 431 of P.L. 10716, P.L.10722, P.L. 107116, P.L. 107134, P.L. 107147, excludingsections 101 and 301 (a) of P.L. 107147, P.L. 107181, P.L.107210, P.L. 107276, P.L. 107358, P.L. 10827, excludingsections 106, 201, and 202 of P.L. 10827, P.L. 108121, P.L.108173, excluding section 1201 of P.L. 108173, P.L. 108203,P.L. 108218, P.L. 108311, excluding sections 306, 308, 316,401, and 403 (a) of P.L. 108311, P.L. 108357, excluding sec-tions 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 ofP.L. 108357, P.L. 108375, P.L. 108476, P.L. 1097, P.L.10958, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 10958, P.L.10973, excluding section 301 of P.L. 10973, P.L. 109135,excluding sections 101, 105, 201 (a) as it relates to section 1400S(a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109135, P.L.109151, P.L. 109222, excluding sections 101, 207, 209, 503,512, and 513 of P.L. 109222, P.L. 109227, P.L. 109280,excluding sections 811 and 844 of P.L. 109280, and P.L.110458. The Internal Revenue Code applies for Wisconsin pur-poses at the same time as for federal purposes. Amendments tothe federal Internal Revenue Code enacted after December 31,

https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(df)https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(dh)https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(dj)https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(dk)https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(df)https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(dh)https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(dj)https://docs.legis.wisconsin.gov/document/statutes/71.04(7)(dk)https://docs.legis.wisconsin.gov/document/usc/26%20USC%202https://docs.legis.wisconsin.gov/document/usc/26%20USC%202https://docs.legis.wisconsin.gov/document/statutes/71.05(6)(a)24.https://docs.legis.wisconsin.gov/document/statutes/71.05(6)(b)46.https://docs.legis.wisconsin.gov/document/statutes/71.05(6)(a)24.https://docs.legis.wisconsin.gov/document/statutes/71.05(6)(b)46.https://docs.legis.wisconsin.gov/document/usc/26%20USC%20163https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/106-519https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/106-573https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/109-7https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-151https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/99-514https://docs.legis.wisconsin.gov/document/publiclaw/100-203https://docs.legis.wisconsin.gov/document/publiclaw/100-647https://docs.legis.wisconsin.gov/document/publiclaw/101-73https://docs.legis.wisconsin.gov/document/publiclaw/101-140https://docs.legis.wisconsin.gov/document/publiclaw/101-179https://docs.legis.wisconsin.gov/document/publiclaw/101-239https://docs.legis.wisconsin.gov/document/publiclaw/101-280https://docs.legis.wisconsin.gov/document/publiclaw/101-508https://docs.legis.wisconsin.gov/document/publiclaw/102-90https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-318https://docs.legis.wisconsin.gov/document/publiclaw/102-486https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-296https://docs.legis.wisconsin.gov/document/publiclaw/103-337https://docs.legis.wisconsin.gov/document/publiclaw/103-465https://docs.legis.wisconsin.gov/document/publiclaw/104-7https://docs.legis.wisconsin.gov/document/publiclaw/104-117https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-191https://docs.legis.wisconsin.gov/document/publiclaw/104-193https://docs.legis.wisconsin.gov/document/publiclaw/105-33https://docs.legis.wisconsin.gov/document/publiclaw/105-34https://docs.legis.wisconsin.gov/document/publiclaw/105-178https://docs.legis.wisconsin.gov/document/publiclaw/105-206https://docs.legis.wisconsin.gov/document/publiclaw/105-277https://docs.legis.wisconsin.gov/document/publiclaw/106-36https://docs.legis.wisconsin.gov/document/publiclaw/106-170https://docs.legis.wisconsin.gov/document/publiclaw/106-230https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/107-15https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-22https://docs.legis.wisconsin.gov/document/publiclaw/107-116https://docs.legis.wisconsin.gov/document/publiclaw/107-134https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-181https://docs.legis.wisconsin.gov/document/publiclaw/107-210https://docs.legis.wisconsin.gov/document/publiclaw/107-276https://docs.legis.wisconsin.gov/document/publiclaw/107-358https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-121https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-203https://docs.legis.wisconsin.gov/document/publiclaw/108-218https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-375https://docs.legis.wisconsin.gov/document/publiclaw/108-476https://docs.legis.wisconsin.gov/document/publiclaw/109-7https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-151https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458




2004, do not apply to this paragraph with respect to taxable yearsbeginning after December 31, 2004, and before January 1, 2006,except that changes to the Internal Revenue Code made by P.L.1097, P.L. 10958, excluding sections 1305, 1308, 1309, 1310,1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.10958, P.L. 10973, excluding section 301 of P.L. 10973, P.L.109135, excluding sections 101, 105, 201 (a) as it relates to sec-tion 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.109135, P.L. 109151, P.L. 109222, excluding sections 101,207, 209, 503, 512, and 513 of P.L. 109222, P.L. 109227, P.L.109280, excluding sections 811 and 844 of P.L. 109280, andP.L. 110458, and changes that indirectly affect the provisionsapplicable to this subchapter made by P.L. 1097, P.L. 10958,excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,1326, 1328, 1329, 1348, and 1351 of P.L. 10958, P.L. 10973,excluding section 301 of P.L. 10973, P.L. 109135, excludingsections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e),403 (e), (j), and (q), and 405 of P.L. 109135, P.L. 109151, P.L.109222, excluding sections 101, 207, 209, 503, 512, and 513 ofP.L. 109222, P.L. 109227, P.L. 109280, excluding sections811 and 844 of P.L. 109280, and P.L. 110458, apply for Wiscon-sin purposes at the same time as for federal purposes.

(d) For taxable years that begin after December 31, 2005, andbefore January 1, 2007, for natural persons and fiduciaries, exceptfiduciaries of nuclear decommissioning trust or reserve funds,Internal Revenue Code means the federal Internal RevenueCode as amended to December 31, 2005, excluding sections 103,104, and 110 of P.L. 102227, sections 13113, 13150 (d), 13171(d), 13174, and 13203 (d) of P.L. 10366, sections 1123 (b), 1202(c), 1204 (f), 1311, and 1605 (d) of P.L. 104188, sections 1, 3, 4,and 5 of P.L. 106519, sections 162 and 165 of P.L. 106554, P.L.106573, section 431 of P.L. 10716, sections 101 and 301 (a) ofP.L. 107147, sections 106, 201, and 202 of P.L. 10827, section1201 of P.L. 108173, sections 306, 308, 316, 401, and 403 (a) ofP.L. 108311, sections 101, 201, 211, 242, 244, 336, 337, 422,847, 909, and 910 of P.L. 108357, P.L. 1091, sections 1305,1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and1351 of P.L. 10958, section 11146 of P.L. 10959, section 301 ofP.L. 10973, and sections 101, 105, 201 (a) as it relates to section1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109135,and as amended by P.L. 109222, excluding sections 101, 207,209, 503, 512, and 513 of P.L. 109222, P.L. 109227, P.L.109280, excluding sections 811 and 844 of P.L. 109280, andP.L. 110458, and as indirectly affected by P.L. 99514, P.L.100203, P.L. 100647, P.L. 10173, P.L. 101140, P.L. 101179,P.L. 101239, P.L. 101280, P.L. 101508, P.L. 10290, P.L.102227, excluding sections 103, 104, and 110 of P.L. 102227,P.L. 102318, P.L. 102486, P.L. 10366, excluding sections13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 10366,P.L. 103296, P.L. 103337, P.L. 103465, P.L. 1047, P.L.104117, P.L. 104188, excluding sections 1123 (b), 1202 (c),1204 (f), 1311, and 1605 (d) of P.L. 104188, P.L. 104191, P.L.104193, P.L. 10533, P.L. 10534, P.L. 105178, P.L. 105206,P.L. 105277, P.L. 10636, P.L. 106170, P.L. 106230, P.L.106554, excluding sections 162 and 165 of P.L. 106554, P.L.10715, P.L. 10716, excluding section 431 of P.L. 10716, P.L.10722, P.L. 107116, P.L. 107134, P.L. 107147, excludingsections 101 and 301 (a) of P.L. 107147, P.L. 107181, P.L.107210, P.L. 107276, P.L. 107358, P.L. 10827, excludingsections 106, 201, and 202 of P.L. 10827, P.L. 108121, P.L.108173, excluding section 1201 of P.L. 108173, P.L. 108203,P.L. 108218, P.L. 108311, excluding sections 306, 308, 316,401, and 403 (a) of P.L. 108311, P.L. 108357, excluding sec-tions 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 ofP.L. 108357, P.L. 108375, P.L. 108476, P.L. 1097, P.L.10958, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 10958, P.L.10959, excluding section 11146 of P.L. 10959, P.L. 10973,excluding section 301 of P.L. 10973, P.L. 109135, excludingsections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e),

403 (e), (j), and (q), and 405 of P.L. 109135, P.L. 109151, P.L.109222, excluding sections 101, 207, 209, 503, 512, and 513 ofP.L. 109222, P.L. 109227, P.L. 109280, excluding sections811 and 844 of P.L. 109280, and P.L. 110458. The Internal Rev-enue Code applies for Wisconsin purposes at the same time as forfederal purposes. Amendments to the federal Internal RevenueCode enacted after December 31, 2005, do not apply to this para-graph with respect to taxable years beginning after Decem-ber 31, 2005, and before January 1, 2007, except that changes tothe Internal Revenue Code made by P.L. 109222, excluding sec-tions 101, 207, 209, 503, 512, and 513 of P.L. 109222, P.L.109227, P.L. 109280, excluding sections 811 and 844 of P.L.109280, and P.L. 110458, and changes that indirectly affect theprovisions applicable to this subchapter made by P.L. 109222,excluding sections 101, 207, 209, 503, 512, and 513 of P.L.109222, P.L. 109227, P.L. 109280, excluding sections 811 and844 of P.L. 109280, and P.L. 110458, apply for Wisconsin pur-poses at the same time as for federal purposes.

(e) For taxable years that begin after December 31, 2006, andbefore January 1, 2008, for natural persons and fiduciaries, exceptfiduciaries of nuclear decommissioning trust or reserve funds,Internal Revenue Code means the federal Internal RevenueCode as amended to December 31, 2006, excluding sections 103,104, and 110 of P.L. 102227, sections 13113, 13150 (d), 13171(d), 13174, and 13203 (d) of P.L. 10366, sections 1123 (b), 1202(c), 1204 (f), 1311, and 1605 (d) of P.L. 104188, sections 1, 3, 4,and 5 of P.L. 106519, sections 162 and 165 of P.L. 106554, P.L.106573, section 431 of P.L. 10716, sections 101 and 301 (a) ofP.L. 107147, sections 106, 201, and 202 of P.L. 10827, section1201 of P.L. 108173, sections 306, 308, 316, 401, and 403 (a) ofP.L. 108311, sections 101, 201, 211, 242, 244, 336, 337, 422,847, 909, and 910 of P.L. 108357, P.L. 1091, sections 1305,1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and1351 of P.L. 10958, section 11146 of P.L. 10959, section 301 ofP.L. 10973, sections 101, 105, 201 (a) as it relates to section1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109135,sections 101, 207, 209, 503, 512, and 513 of P.L. 109222, sec-tions 811 and 844 of P.L. 109280, and P.L. 109432, and asamended by P.L. 110245, excluding sections 110, 113, and 301of P.L. 110245, and P.L. 110458, and as indirectly affected byP.L. 99514, P.L. 100203, P.L. 100647, P.L. 10173, P.L.101140, P.L. 101179, P.L. 101239, P.L. 101280, P.L.101508, P.L. 10290, P.L. 102227, excluding sections 103,104, and 110 of P.L. 102227, P.L. 102318, P.L. 102486, P.L.10366, excluding sections 13113, 13150 (d), 13171 (d), 13174,and 13203 (d) of P.L. 10366, P.L. 103296, P.L. 103337, P.L.103465, P.L. 1047, P.L. 104117, P.L. 104188, excluding sec-tions 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.104188, P.L. 104191, P.L. 104193, P.L. 10533, P.L. 10534,P.L. 105178, P.L. 105206, P.L. 105277, P.L. 10636, P.L.106170, P.L. 106230, P.L. 106554, excluding sections 162 and165 of P.L. 106554, P.L. 10715, P.L. 10716, excluding section431 of P.L. 10716, P.L. 10722, P.L. 107116, P.L. 107134, P.L.107147, excluding sections 101 and 301 (a) of P.L. 107147, P.L.107181, P.L. 107210, P.L. 107276, P.L. 107358, P.L. 10827,excluding sections 106, 201, and 202 of P.L. 10827, P.L.108121, P.L. 108173, excluding section 1201 of P.L. 108173,P.L. 108203, P.L. 108218, P.L. 108311, excluding sections306, 308, 316, 401, and 403 (a) of P.L. 108311, P.L. 108357,excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847,909, and 910 of P.L. 108357, P.L. 108375, P.L. 108476, P.L.1097, P.L. 10958, excluding sections 1305, 1308, 1309, 1310,1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.10958, P.L. 10959, excluding section 11146 of P.L. 10959,P.L. 10973, excluding section 301 of P.L. 10973, P.L. 109135,excluding sections 101, 105, 201 (a) as it relates to section 1400S(a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109135, P.L.109151, P.L. 109222, excluding sections 101, 207, 209, 503,512, and 513 of P.L. 109222, P.L. 109227, P.L. 109280,excluding sections 811 and 844 of P.L. 109280, P.L. 110245,

https://docs.legis.wisconsin.gov/document/publiclaw/109-7https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-151https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/109-7https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-151https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/106-519https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/106-573https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/109-1https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-59https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/99-514https://docs.legis.wisconsin.gov/document/publiclaw/100-203https://docs.legis.wisconsin.gov/document/publiclaw/100-647https://docs.legis.wisconsin.gov/document/publiclaw/101-73https://docs.legis.wisconsin.gov/document/publiclaw/101-140https://docs.legis.wisconsin.gov/document/publiclaw/101-179https://docs.legis.wisconsin.gov/document/publiclaw/101-239https://docs.legis.wisconsin.gov/document/publiclaw/101-280https://docs.legis.wisconsin.gov/document/publiclaw/101-508https://docs.legis.wisconsin.gov/document/publiclaw/102-90https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-318https://docs.legis.wisconsin.gov/document/publiclaw/102-486https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-296https://docs.legis.wisconsin.gov/document/publiclaw/103-337https://docs.legis.wisconsin.gov/document/publiclaw/103-465https://docs.legis.wisconsin.gov/document/publiclaw/104-7https://docs.legis.wisconsin.gov/document/publiclaw/104-117https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-191https://docs.legis.wisconsin.gov/document/publiclaw/104-193https://docs.legis.wisconsin.gov/document/publiclaw/105-33https://docs.legis.wisconsin.gov/document/publiclaw/105-34https://docs.legis.wisconsin.gov/document/publiclaw/105-178https://docs.legis.wisconsin.gov/document/publiclaw/105-206https://docs.legis.wisconsin.gov/document/publiclaw/105-277https://docs.legis.wisconsin.gov/document/publiclaw/106-36https://docs.legis.wisconsin.gov/document/publiclaw/106-170https://docs.legis.wisconsin.gov/document/publiclaw/106-230https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/107-15https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-22https://docs.legis.wisconsin.gov/document/publiclaw/107-116https://docs.legis.wisconsin.gov/document/publiclaw/107-134https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-181https://docs.legis.wisconsin.gov/document/publiclaw/107-210https://docs.legis.wisconsin.gov/document/publiclaw/107-276https://docs.legis.wisconsin.gov/document/publiclaw/107-358https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-121https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-203https://docs.legis.wisconsin.gov/document/publiclaw/108-218https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-375https://docs.legis.wisconsin.gov/document/publiclaw/108-476https://docs.legis.wisconsin.gov/document/publiclaw/109-7https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-59https://docs.legis.wisconsin.gov/document/publiclaw/109-59https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-151https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/106-519https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/106-573https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/109-1https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-59https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-432https://docs.legis.wisconsin.gov/document/publiclaw/110-245https://docs.legis.wisconsin.gov/document/publiclaw/110-245https://docs.legis.wisconsin.gov/document/publiclaw/110-458https://docs.legis.wisconsin.gov/document/publiclaw/99-514https://docs.legis.wisconsin.gov/document/publiclaw/100-203https://docs.legis.wisconsin.gov/document/publiclaw/100-647https://docs.legis.wisconsin.gov/document/publiclaw/101-73https://docs.legis.wisconsin.gov/document/publiclaw/101-140https://docs.legis.wisconsin.gov/document/publiclaw/101-179https://docs.legis.wisconsin.gov/document/publiclaw/101-239https://docs.legis.wisconsin.gov/document/publiclaw/101-280https://docs.legis.wisconsin.gov/document/publiclaw/101-508https://docs.legis.wisconsin.gov/document/publiclaw/102-90https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-318https://docs.legis.wisconsin.gov/document/publiclaw/102-486https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-296https://docs.legis.wisconsin.gov/document/publiclaw/103-337https://docs.legis.wisconsin.gov/document/publiclaw/103-465https://docs.legis.wisconsin.gov/document/publiclaw/104-7https://docs.legis.wisconsin.gov/document/publiclaw/104-117https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-191https://docs.legis.wisconsin.gov/document/publiclaw/104-193https://docs.legis.wisconsin.gov/document/publiclaw/105-33https://docs.legis.wisconsin.gov/document/publiclaw/105-34https://docs.legis.wisconsin.gov/document/publiclaw/105-178https://docs.legis.wisconsin.gov/document/publiclaw/105-206https://docs.legis.wisconsin.gov/document/publiclaw/105-277https://docs.legis.wisconsin.gov/document/publiclaw/106-36https://docs.legis.wisconsin.gov/document/publiclaw/106-170https://docs.legis.wisconsin.gov/document/publiclaw/106-230https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/107-15https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-22https://docs.legis.wisconsin.gov/document/publiclaw/107-116https://docs.legis.wisconsin.gov/document/publiclaw/107-134https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-181https://docs.legis.wisconsin.gov/document/publiclaw/107-210https://docs.legis.wisconsin.gov/document/publiclaw/107-276https://docs.legis.wisconsin.gov/document/publiclaw/107-358https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-121https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-203https://docs.legis.wisconsin.gov/document/publiclaw/108-218https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-375https://docs.legis.wisconsin.gov/document/publiclaw/108-476https://docs.legis.wisconsin.gov/document/publiclaw/109-7https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-58https://docs.legis.wisconsin.gov/document/publiclaw/109-59https://docs.legis.wisconsin.gov/document/publiclaw/109-59https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-73https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-135https://docs.legis.wisconsin.gov/document/publiclaw/109-151https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-222https://docs.legis.wisconsin.gov/document/publiclaw/109-227https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/109-280https://docs.legis.wisconsin.gov/document/publiclaw/110-245

Updated 1516 Wis. Stats. 4 71.01 INCOME AND FRANCHISE TAXES



excluding sections 110, 113, and 301 of P.L. 110245, and P.L.110458. The Internal Revenue Code applies for Wisconsin pur-poses at the same time as for federal purposes. Amendments tothe federal Internal Revenue Code enacted after December 31,2006, do not apply to this paragraph with respect to taxable yearsbeginning after December 31, 2006, and before January 1, 2008,except that changes to the Internal Revenue Code made by P.L.110245, excluding sections 110, 113, and 301 of P.L. 110245,and P.L. 110458, and changes that indirectly affect the provisionsapplicable to this subchapter made by P.L. 110245, excludingsections 110, 113, and 301 of P.L. 110245, and P.L. 110458,apply for Wisconsin purposes at the same time as for federal pur-poses.

(f) For taxable years that begin after December 31, 2007, andbefore January 1, 2009, for natural persons and fiduciaries, exceptfiduciaries of nuclear decommissioning trust or reserve funds,Internal Revenue Code means the federal Internal RevenueCode as amended to December 31, 2007, excluding sections 103,104, and 110 of P.L. 102227, sections 13113, 13150 (d), 13171(d), 13174, and 13203 (d) of P.L. 10366, sections 1123 (b), 1202(c), 1204 (f), 1311, and 1605 (d) of P.L. 104188, sections 1, 3, 4,and 5 of P.L. 106519, sections 162 and 165 of P.L. 106554, P.L.106573, section 431 of P.L. 10716, sections 101 and 301 (a) ofP.L. 107147, sections 106, 201, and 202 of P.L. 10827, section1201 of P.L. 108173, sections 306, 308, 316, 401, and 403 (a) ofP.L. 108311, sections 101, 201, 211, 242, 244, 336, 337, 422,847, 909, and 910 of P.L. 108357, P.L. 1091, sections 1305,1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and1351 of P.L. 10958, section 11146 of P.L. 10959, section 301 ofP.L. 10973, sections 101, 105, 201 (a) as it relates to section1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109135,sections 101, 207, 209, 503, 512, and 513 of P.L. 109222, sec-tions 811 and 844 of P.L. 109280, P.L. 109432, P.L. 11028,P.L. 110140, P.L. 110141, P.L. 110142, P.L. 110166, and P.L.110172, and as amended by P.L. 110245, excluding sections110, 113, and 301 of P.L. 110245, section 15316 of P.L. 110246,section 301 of division B and section 313 of division C of P.L.110343, P.L. 110458, section 1541 of division B of P.L. 1115,and P.L. 111192, and as indirectly affected by P.L. 99514, P.L.100203, P.L. 100647, P.L. 10173, P.L. 101140, P.L. 101179,P.L. 101239, P.L. 101280, P.L. 101508, P.L. 10290, P.L.102227, excluding sections 103, 104, and 110 of P.L. 102227,P.L. 102318, P.L. 102486, P.L. 10366, excluding sections13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 10366,P.L. 103296, P.L. 103337, P.L. 103465, P.L. 1047, P.L.104117, P.L. 104188, excluding sections 1123 (b), 1202 (c),1204 (f), 1311, and 1605 (d) of P.L. 104188, P.L. 104191, P.L.104193, P.L. 10533, P.L. 10534, P.L. 105178, P.L. 105206,P.L. 105277, P.L. 10636, P.L. 106170, P.L. 106230, P.L.106554, excluding sections 162 and 165 of P.L. 106554, P.L.10715, P.L. 10716, excluding section 431 of P.L. 10716, P.L.10722, P.L. 107116, P.L. 107134, P.L. 107147, excludingsections 101 and 301 (a) of P.L. 107147, P.L. 107181, P.L.107210, P.L. 107276, P.L. 107358, P.L. 10827, excludingsections 106, 201, and 202 of P.L. 10827, P.L. 108121, P.L.108173, excluding section 1201 of P.L. 108173, P.L. 108203,P.L. 108218, P.L. 108311, excluding sections 306, 308, 316,401, and 403 (a) of P.L. 108311, P.L. 108357, excluding sec-tions 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 ofP.L. 108357, P.L. 108375, P.L. 108476, P.L. 1097, P.L.10958, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 10958, P.L.10959, excluding section 11146 of P.L. 10959, P.L. 10973,excluding section 301 of P.L. 10973, P.L. 109135, excludingsections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e),403 (e), (j), and (q), and 405 of P.L. 109135, P.L. 109151, P.L.109222, excluding sections 101, 207, 209, 503, 512, and 513 ofP.L. 109222, P.L. 109227, P.L. 109280, excluding sections811 and 844 of P.L. 109280, P.L. 110245, excluding sections110, 113, and 301 of P.L. 110245, section 15316 of P.L. 110246,

section 301 of division B and section 313 of division C of P.L.110343, P.L. 110458, section 1541 of division B of P.L. 1115,and P.L. 111192. The Internal Revenue Code applies for Wis-consin purposes at the same time as for federal purposes. Amend-ments to the federal Internal Revenue Code enacted after Decem-ber 31, 2007, do not apply to this paragraph with respect to taxableyears beginning after December 31, 2007, and before January 1,2009, except that changes to the Internal Revenue Code made byP.L. 110245, excluding sections 110, 113, and 301 of P.L.110245, section 15316 of P.L. 110246, section 301 of divisionB and section 313 of division C of P.L. 110343, P.L. 110458,section 1541 of division B of P.L. 1115, and P.L. 111192, andchanges that indirectly affect the provisions applicable to this sub-chapter made by P.L. 110245, excluding sections 110, 113, and301 of P.L. 110245, section 15316 of P.L. 110246, section 301of division B and section 313 of division C of P.L. 110343, P.L.110458, section 1541 of division B of P.L. 1115, and P.L.111192, apply for Wisconsin purposes at the same time as forfederal purposes.

(g) For taxable years that begin after December 31, 2008, andbefore January 1, 2011, for natural persons and fiduciaries, exceptfiduciaries of nuclear decommissioning trust or reserve funds,Internal Revenue Code means the federal Internal RevenueCode as amended to December 31, 2008, excluding sections 103,104, and 110 of P.L. 102227, sections 13113, 13150 (d), 13171(d), 13174, and 13203 (d) of P.L. 10366, sections 1123 (b), 1202(c), 1204 (f), 1311, and 1605 (d) of P.L. 104188, sections 1, 3, 4,and 5 of P.L. 106519, sections 162 and 165 of P.L. 106554, P.L.106573, section 431 of P.L. 10716, sections 101 and 301 (a) ofP.L. 107147, sections 106, 201, and 202 of P.L. 10827, section1201 of P.L. 108173, sections 306, 308, 316, 401, and 403 (a) ofP.L. 108311, sections 101, 102, 201, 211, 242, 244, 336, 337,422, 847, 909, and 910 of P.L. 108357, P.L. 1091, sections1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329,1348, and 1351 of P.L. 10958, section 11146 of P.L. 10959, sec-tion 301 of P.L. 10973, sections 101, 105, 201 (a) as it relates tosection 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.109135, sections 101, 207, 209, 503, and 513 of P.L. 109222,P.L. 109432, P.L. 11028, P.L. 110140, P.L. 110141, P.L.110142, P.L. 110166, P.L. 110172, P.L. 110185, P.L.110234, sections 110, 113, and 301 of P.L. 110245, P.L.110246, except section 15316 of P.L. 110246, P.L. 110289,except section 3093 of P.L. 110289, P.L. 110317, and P.L.110343, except section 301 of division B and section 313 of divi-sion C of P.L. 110343, and as amended by sections 1261, 1262,1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.1115, section 301 of P.L. 111147, P.L. 111192, section 1601 ofP.L. 111203, section 215 of P.L. 111226, section 2112 of P.L.111240, P.L. 111325, and P.L. 113168, and as indirectlyaffected by P.L. 99514, P.L. 100203, P.L. 100647, P.L.10173, P.L. 101140, P.L. 101179, P.L. 101239, P.L. 101280,P.L. 101508, P.L. 10290, P.L. 102227, excluding sections 103,104, and 110 of P.L. 102227, P.L. 102318, P.L. 102486, P.L.10366, excluding sections 13113, 13150 (d), 13171 (d), 13174,and 13203 (d) of P.L. 10366, P.L. 103296, P.L. 103337, P.L.103465, P.L. 1047, P.L. 104117, P.L. 104188, excluding sec-tions 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.104188, P.L. 104191, P.L. 104193, P.L. 10533, P.L. 10534,P.L. 105178, P.L. 105206, P.L. 105277, P.L. 10636, P.L.106170, P.L. 106230, P.L. 106554, excluding sections 162 and165 of P.L. 106554, P.L. 10715, P.L. 10716, excluding section431 of P.L. 10716, P.L. 10722, P.L. 107116, P.L. 107134, P.L.107147, excluding sections 101 and 301 (a) of P.L. 107147, P.L.107181, P.L. 107210, P.L. 107276, P.L. 107358, P.L. 10827,excluding sections 106, 201, and 202 of P.L. 10827, P.L.108121, P.L. 108173, excluding section 1201 of P.L. 108173,P.L. 108203, P.L. 108218, P.L. 108311, excluding sections306, 308, 316, 401, and 403 (a) of P.L. 108311, P.L. 108357,excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,847, 909, and 910 of P.L. 108357, P.L. 108375, P.L. 108476,

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isconsin.gov/document/publiclaw/110-343https://docs.legis.wisconsin.gov/document/publiclaw/110-343https://docs.legis.wisconsin.gov/document/publiclaw/111-5https://docs.legis.wisconsin.gov/document/publiclaw/111-147https://docs.legis.wisconsin.gov/document/publiclaw/111-192https://docs.legis.wisconsin.gov/document/publiclaw/111-203https://docs.legis.wisconsin.gov/document/publiclaw/111-226https://docs.legis.wisconsin.gov/document/publiclaw/111-240https://docs.legis.wisconsin.gov/document/publiclaw/111-325https://docs.legis.wisconsin.gov/document/publiclaw/113-168https://docs.legis.wisconsin.gov/document/publiclaw/99-514https://docs.legis.wisconsin.gov/document/publiclaw/100-203https://docs.legis.wisconsin.gov/document/publiclaw/100-647https://docs.legis.wisconsin.gov/document/publiclaw/101-73https://docs.legis.wisconsin.gov/document/publiclaw/101-140https://docs.legis.wisconsin.gov/document/publiclaw/101-179https://docs.legis.wisconsin.gov/document/publiclaw/101-239https://docs.legis.wisconsin.gov/document/publiclaw/101-280https://docs.legis.wisconsin.gov/document/publiclaw/101-508https://docs.legis.wisconsin.gov/document/publiclaw/102-90https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-227https://docs.legis.wisconsin.gov/document/publiclaw/102-318https://docs.legis.wisconsin.gov/document/publiclaw/102-486https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-66https://docs.legis.wisconsin.gov/document/publiclaw/103-296https://docs.legis.wisconsin.gov/document/publiclaw/103-337https://docs.legis.wisconsin.gov/document/publiclaw/103-465https://docs.legis.wisconsin.gov/document/publiclaw/104-7https://docs.legis.wisconsin.gov/document/publiclaw/104-117https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-188https://docs.legis.wisconsin.gov/document/publiclaw/104-191https://docs.legis.wisconsin.gov/document/publiclaw/104-193https://docs.legis.wisconsin.gov/document/publiclaw/105-33https://docs.legis.wisconsin.gov/document/publiclaw/105-34https://docs.legis.wisconsin.gov/document/publiclaw/105-178https://docs.legis.wisconsin.gov/document/publiclaw/105-206https://docs.legis.wisconsin.gov/document/publiclaw/105-277https://docs.legis.wisconsin.gov/document/publiclaw/106-36https://docs.legis.wisconsin.gov/document/publiclaw/106-170https://docs.legis.wisconsin.gov/document/publiclaw/106-230https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/106-554https://docs.legis.wisconsin.gov/document/publiclaw/107-15https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-16https://docs.legis.wisconsin.gov/document/publiclaw/107-22https://docs.legis.wisconsin.gov/document/publiclaw/107-116https://docs.legis.wisconsin.gov/document/publiclaw/107-134https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-147https://docs.legis.wisconsin.gov/document/publiclaw/107-181https://docs.legis.wisconsin.gov/document/publiclaw/107-210https://docs.legis.wisconsin.gov/document/publiclaw/107-276https://docs.legis.wisconsin.gov/document/publiclaw/107-358https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-27https://docs.legis.wisconsin.gov/document/publiclaw/108-121https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-173https://docs.legis.wisconsin.gov/document/publiclaw/108-203https://docs.legis.wisconsin.gov/document/publiclaw/108-218https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-311https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-357https://docs.legis.wisconsin.gov/document/publiclaw/108-375https://docs.legis.wisconsin.gov/document/publiclaw/108-476




P.L. 1097, P.L. 10958, excluding sections 1305, 1308, 1309,1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.10958, P.L. 10959, excluding section 11146 of P.L. 10959,P.L. 10973, excluding section 301 of P.L. 10973, P.L. 109135,excluding sections 101, 105, 201 (a) as it relates to section 1400S(a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109135, P.L.109151, P.L. 109222, excluding sections 101, 207, 209, 503,and 513 of P.L. 109222, P.L. 109227, P.L. 109280, P.L.110245, excluding sections 110, 113, and 301 of P.L. 110245,section 15316 of P.L. 110246, section 3093 of P.L. 110289, sec-tion 301 of division B and section 313 of division C of P.L.110343, P.L. 110351, P.L. 110458, sections 1261, 1262, 1401,1402, 1521, 1522, 1531, and 1541 of division B of P.L. 1115, sec-tion 301 of P.L. 111147, P.L. 111192, section 1601 of P.L.111203, section 215 of P.L. 111226, section 2112 of P.L.111240, P.L. 111325, and P.L. 113168. The Internal RevenueCode applies for Wisconsin purposes at the same time as for fed-eral purposes. Amendments to the federal Internal Revenue Codeenacted after December 31, 2008, do not apply to this paragraphwith respect to taxable years beginning after December 31, 2008,and before January 1, 2011, except that changes to the InternalRevenue Code made by sections 1261, 1262, 1401, 1402, 1521,1522, 1531, and 1541 of division B of P.L. 1115, section 301 ofP.L. 111147, P.L. 111192, section 1601 of P.L. 111203, section215 of P.L. 111226, section 2112 of P.L. 111240, P.L. 111325,and P.L. 113168, and changes that indirectly affect the provisionsapplicable to this subchapter made by sections 1261, 1262, 1401,1402, 1521, 1522, 1531, and 1541 of division B of P.L. 1115, sec-tion 301 of P.L. 111147, P.L. 111192, section 1601 of P.L.111203, section 215 of P.L. 111226, section 2112 of P.L.111240, P.L. 111325, and P.L. 113168, apply for Wisconsinpurposes at the same time as for federal purposes.

(h) For taxable years that begin after December 31, 2010, andbefore January 1, 2013, for natural persons and fiduciaries, exceptfiduciaries of nuclear decommissioning trust or reserve funds,Internal Revenue Code means the federal Internal RevenueCode as amended to December 31, 2010, excluding sections 103,104, and 110 of P.L. 102227, sections 13113, 13150 (d), 13171(d), 13174, and 13203 (d) of P.L. 10366, sections 1123 (b), 1202(c), 1204 (f), 1311, and 1605 (d) of P.L. 104188, sections 1, 3, 4,and 5 of P.L. 106519, sections 162 and 165 of P.L. 106554, P.L.106573, section 431 of P.L. 10716, sections 101 and 301 (a) ofP.L. 107147, sections 106, 201, and 202 of P.L. 10827, section1201 of P.L. 108173, sections 306, 308, 316, 401, and 403 (a) ofP.L. 108311, sections 101, 102, 201, 211, 242, 244, 336, 337,422, 847, 909, and 910 of P.L. 108357, P.L. 1091, sections1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329,1348, and 1351 of P.L. 10958, section 11146 of P.L. 10959, sec-tion 301 of P.L. 10973, sections 101, 105, 201 (a) as it relates tosection 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.109135, sections 101, 207, 503, and 513 of P.L. 109222, P.L.109432, except sections 117, 406, 409, 410, 412, 417, 418, 424,and 425 of division A and section 403 of division C of P.L.109432, P.L. 11028, except sections 8215, 8231, 8232, 8234,and 8236 of P.L. 11028, P.L. 110140, sections 2, 3, and 5 of P.L.110142, P.L. 110166, sections 3 (b) and 11 (b), (e), and (g) ofP.L. 110172, P.L. 110185, P.L. 110234, section 301 of P.L.110245, P.L. 110246, except sections 4, 15312, 15313, 15314,15316, and 15342 of P.L. 110246, sections 3071, 3081, and 3082of P.L. 110289, section 9 (e) of P.L. 110317, P.L. 110343,except sections 116, 208, 211, and 301 of division B and sections313 and 504 of division C of P.L. 110343, P.L. 1115, except sec-tions 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of divi-sion B of P.L. 1115, section 201 of P.L. 111147, P.L. 111148,except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and10909 of P.L. 111148, P.L. 111152, except section 1407 of P.L.111152, P.L. 111203, except section 1601 of P.L. 111203, P.L.111226, except sections 215 and 217 of P.L. 111226, P.L.111240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.111240, and P.L. 111312, and as amended by section 902 of P.L.

112240 and by P.L. 113168, and as indirectly affected by P.L.99514, P.L. 100203, P.L. 100647, P.L. 10173, P.L. 101140,P.L. 101179, P.L. 101239, P.L. 101280, P.L. 101508, P.L.10290, P.L. 102227, excluding sections 103, 104, and 110 ofP.L. 102227, P.L. 102318, P.L. 102486, P.L. 10366, exclud-ing sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)of P.L. 10366, P.L. 103296, P.L. 103337, P.L. 103465, P.L.1047, P.L. 104117, P.L. 104188, excluding sections 1123 (b),1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104188, P.L.104191, P.L. 104193, P.L. 10533, P.L. 10534, P.L. 105178,P.L. 105206, P.L. 105277, P.L. 10636, P.L. 106170, P.L.106230, P.L. 106554, excluding sections 162 and 165 of P.L.106554, P.L. 10715, P.L. 10716, excluding section 431 of P.L.10716, P.L. 10722, P.L. 107116, P.L. 107134, P.L. 107147,excluding sections 101 and 301 (a) of P.L. 107147, P.L. 107181,P.L. 107210, P.L. 107276, P.L. 107358, P.L. 10827, exclud-ing sections 106, 201, and 202 of P.L. 10827, P.L. 108121, P.L.108173, excluding section 1201 of P.L. 108173, P.L. 108203,P.L. 108218, P.L. 108311, excluding sections 306, 308, 316,401, and 403 (a) of P.L. 108311, P.L. 108357, excluding sec-tions 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and910 of P.L. 108357, P.L. 108375, P.L. 108476, P.L. 1097, P.L.10958, excluding sections 1305, 1308, 1309, 1310, 1323, 1324,1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 10958, P.L.10959, excluding section 11146 of P.L. 10959, P.L. 10973,excluding section 301 of P.L. 10973, P.L. 109135, excludingsections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e),403 (e), (j), and (q), and 405 of P.L. 109135, P.L. 109151, P.L.109222, excluding sections 101, 207, 503, and 513 of P.L.109222, P.L. 109227, P.L. 109280, sections 117, 406, 409,410, 412, 417, 418, 424, and 425 of division A and section 403 ofdivision C of P.L. 109432, sections 8215, 8231, 8232, 8234, and8236 of P.L. 11028, P.L. 110141, P.L. 110142, excluding sec-tions 2, 3, and 5 of P.L. 110142, P.L. 110172, excluding sections3 (b) and 11 (b), (e), and (g) of P.L. 110172, P.L. 110245,excluding section 301 of P.L. 110245, sections 4, 15312, 15313,15314, 15316, and 15342 of P.L. 110246, P.L. 110289, exclud-ing sections 3071, 3081, and 3082 of P.L. 110289, P.L. 110317,excluding section 9 (e) of P.L. 110317, sections 116, 208, 211,and 301 of division B and sections 313 and 504 of division C ofP.L. 110343, P.L. 110351, P.L. 110458, sections 1261, 1262,1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.1115, P.L. 11192, P.L. 111147, excluding section 201 of P.L.111147, sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,and 10909 of P.L. 111148, section 1407 of P.L. 111152, P.L.111192, section 1601 of P.L. 111203, sections 215 and 217 ofP.L. 111226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.111240, P.L. 111325, section 902 of P.L. 112240, and P.L.113168. The Internal Revenue Code applies for Wisconsin pur-poses at the same time as for federal purposes, except that changesmade by section 209 of P.L. 109222, sections 117, 406, 409, 410,412, 417, 418, 424, and 425 of division A and section 403 of divi-sion C of P.L. 109432, sections 8215, 8231, 8232, 8234, and8236 of P.L. 11028, P.L. 110141, P.L. 110142, excluding sec-tions 2, 3, and 5 of P.L. 110142, P.L. 110172, excluding sections3 (b) and 11 (b), (e), and (g) of P.L. 110172, sections 110 and 113of P.L. 110245, sections 15312, 15313, 15314, and 15342 of P.L.110246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and3092 of P.L. 110289, P.L. 110317, excluding section 9 (e) ofP.L. 110317, sections 116, 208, and 211 of division B and section504 of division C of P.L. 110343, section 14 of P.L. 11192, sec-tions 531, 532, and 533 of P.L. 111147, sections 10908 and10909 of P.L. 111148, and section 2043 of P.L. 111240 do notapply for taxable years beginning before January 1, 2011.Amendments to the federal Internal Revenue Code enacted afterDecember 31, 2010, do not apply to this paragraph with respectto taxable years beginning after December 31, 2010, and beforeJanuary 1, 2013, except that changes to the Internal Revenue Codemade by section 902 of P.L. 112240 and by P.L. 113168, andchanges that indirectly affect the provisions applicable to this sub-

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CHAPTER 71 · CHAPTER 71 INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL ... 71.06 Rates of...

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Transcript of CHAPTER 71 · CHAPTER 71 INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL ... 71.06 Rates of...