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SB21-SSA1,1991m 8Section 1991m. 66.0813 (5m) of the statutes is created to read:
SB21-SSA1,639,99 66.0813 (5m) (a) In this subsection:
SB21-SSA1,639,1010 1. "Municipality" means a city, village, or town.
SB21-SSA1,639,1111 2. "Public utility" has the meaning given in s. 196.01 (5).
SB21-SSA1,640,412 (b) Notwithstanding subs. (3) and (4), a municipality may request the extension
13of water or sewer service from another municipality that owns and operates a water
14or sewer utility if the request for service is for an area that, on the date of the request,
15does not receive water or sewer service from any public utility or municipality and
16the municipality requesting the service contains an area that, on the date of the
17request, receives water or sewer service from the water or sewer utility owned and
18operated by the other municipality. The municipality requesting the service
19extension may specify the point on the water or sewer utility's system from which
20service is to be extended to the area that is the subject of the request. The
21municipality that owns and operates the water or sewer utility shall approve or
22disapprove the request in writing within 45 days of the date on which the request was
23made. The municipality that owns and operates the water or sewer utility may
24disapprove the request only if the utility does not have sufficient capacity to serve
25the area that is the subject of the request or if the request would have a significant

1adverse effect on the utility. A municipality making a request under this paragraph
2may appeal to the circuit court of the county in which the requesting municipality
3is located or predominantly located any decision of the municipality that owns and
4operates the water or sewer utility to deny the service extension.
SB21-SSA1,640,95 (c) Paragraph (b) applies even if the municipality that owns and operates the
6water or sewer utility has, before the effective date of this paragraph .... [LRB inserts
7date], enacted an ordinance or entered into an agreement specifying that the
8municipality is not obligated to provide utility service beyond an area covered by the
9ordinance or agreement.
SB21-SSA1,1991r 10Section 1991r. 66.0821 (4) (d) of the statutes is amended to read:
SB21-SSA1,640,1511 66.0821 (4) (d) Sewerage service charges shall be collected and taxed charged
12and shall be a lien upon the property served in the same manner as water rates are
13taxed charged and collected under s. 62.69 (2) (f) or 66.0809 to the extent applicable,
14except that charges of a metropolitan sewerage district created under ss. 200.21 to
15200.65 shall be assessed and collected as provided in s. 200.55 (5).
SB21-SSA1,1991v 16Section 1991v. 66.0907 (3) (f) of the statutes is amended to read:
SB21-SSA1,641,817 66.0907 (3) (f) Expense. The board of public works shall keep an accurate
18account of the expenses of laying, removing and repairing sidewalks in front of each
19lot or parcel of land, whether the work is done by contract or otherwise, and report
20the expenses to the comptroller. The comptroller shall annually prepare a statement
21of the expense incurred in front of each lot or parcel of land and report the amount
22to the city clerk. The amount charged to each lot or parcel of land shall be entered
23by the clerk in the tax roll as a special tax charge, as defined under s. 74.01 (4),
24against the lot or parcel of land and collected like other taxes upon real estate. The
25council by resolution or ordinance may provide that the expense incurred may be

1paid in up to 10 annual installments and the comptroller shall prepare the expense
2statement to reflect the installment payment schedule. If annual installments for
3sidewalk expenses are authorized, the city clerk shall charge the amount to each lot
4or parcel of land and enter it on the tax roll as a special tax charge, as defined under
5s. 74.01 (4),
against the lot or parcel each year until all installments have been
6entered, and the amount shall be collected like other taxes upon real estate. The
7council may provide that the street commissioner or city engineer perform the duties
8imposed by this section on the board of public works.
SB21-SSA1,1993m 9Section 1993m. 66.1035 of the statutes is amended to read:
SB21-SSA1,641,22 1066.1035 Rights of abutting owners. The owners of land abutting on any
11highway, street, or alley shall have a common right in the free and unobstructed use
12of the full width of the highway, street, or alley. No town, village, city, county,
13company, or corporation shall close up, use, or obstruct any part of the highway,
14street, or alley so as to materially interfere with its usefulness as a highway or so as
15to damage abutting property, or permit the same to be done, without just
16compensation being made for any resulting damage. This section does not impose
17liability for damages arising from the use, maintenance, and operation of tracks or
18other public improvement legally laid down, built, or established in any street,
19highway, or alley prior to April 7, 1889. All rights in property that could entitle an
20owner to damages under this section may be condemned by any corporation business
21entity
that is listed in s. 32.02 in the same manner that other property may be
22condemned by the corporation business entity.
SB21-SSA1,2003p 23Section 2003p. 66.1113 (2) (a) of the statutes is amended to read:
SB21-SSA1,642,424 66.1113 (2) (a) The governing body of a political subdivision, by a two-thirds
25vote of the members of the governing body who are present when the vote is taken,

1may enact an ordinance or adopt a resolution declaring itself to be a premier resort
2area if, except as provided in pars. (e), (f), (g), (h), and (i), and (j), at least 40% of the
3equalized assessed value of the taxable property within such political subdivision is
4used by tourism-related retailers.
SB21-SSA1,2003pd 5Section 2003pd. 66.1113 (2) (b) of the statutes is amended to read:
SB21-SSA1,642,76 66.1113 (2) (b) Subject to pars. (g), (h), and (i), and (j). a political subdivision
7that is a premier resort area may impose the tax under s. 77.994.
SB21-SSA1,2003pg 8Section 2003pg. 66.1113 (2) (j) of the statutes is created to read:
SB21-SSA1,642,229 66.1113 (2) (j) The city of Rhinelander may enact an ordinance or adopt a
10resolution declaring itself to be a premier resort area under par. (a) even if less than
1140 percent of the equalized assessed value of the taxable property within
12Rhinelander is used by tourism-related retailers. The city may not impose the tax
13authorized under par. (b) unless the common council adopts a resolution proclaiming
14its intent to impose the tax and the resolution is approved by a majority of the electors
15in the city voting on the resolution at a referendum, to be held at the first spring
16primary or election or partisan primary or general election following by at least 70
17days the date of adoption of the resolution. Notwithstanding par. (d), the city may
18use the proceeds from a tax that is imposed under s. 77.994 and this subsection only
19to pay for transportation-related infrastructure expenses within the jurisdiction,
20and the city must expend at least the same amount of other funds on
21transportation-related infrastructure each year that it spent during the calendar
22year prior to the year in which the premier resort area tax is first imposed.
SB21-SSA1,2009 23Section 2009. 67.03 (7) of the statutes is renumbered 67.03 (7) (a).
SB21-SSA1,2010 24Section 2010. 67.03 (7) (b) of the statutes is created to read:
SB21-SSA1,643,3
167.03 (7) (b) For the purposes of indebtedness, a school district that does not
2operate one or more grades as a result of entering into a whole grade sharing
3agreement under s. 118.50 is considered to be operating those grades.
SB21-SSA1,2010e 4Section 2010e. 67.05 (6a) (bm) 4. of the statutes is amended to read:
SB21-SSA1,643,75 67.05 (6a) (bm) 4. Bonds that are not subject to a referendum as a result of sub.
6(7) (cc), (h) or (i) or promissory notes issued for the purposes of sub. (7) (cc), (er), (h),
7or (i).
SB21-SSA1,2010m 8Section 2010m. 67.05 (7) (d) 2. of the statutes is amended to read:
SB21-SSA1,643,139 67.05 (7) (d) 2. If a school board adopts an initial resolution to raise an amount
10of money by a bond issue, and either sub. (6a) (a) 2. does not apply as a result of sub.
11(6a) (b) or the initial resolution is not subject to a referendum as a result of par. (cc),
12(er), (h), or (i), the school board has the power to borrow and spend the amount for
13the purpose stated without the approval of the electors of the school district.
SB21-SSA1,2010s 14Section 2010s. 67.05 (7) (er) of the statutes is created to read:
SB21-SSA1,643,2015 67.05 (7) (er) An initial resolution adopted by the school board of a school
16district for the purpose of issuing up to $2,000,000 in debt for the costs associated
17with an environmental remediation project on district-owned property and under an
18environmental remediation plan approved by the department of natural resources
19and the federal environmental protection agency shall not be submitted to a
20referendum vote.
SB21-SSA1,2012m 21Section 2012m. 67.12 (12) (e) 2. of the statutes is amended to read:
SB21-SSA1,644,2022 67.12 (12) (e) 2. Unless the purpose and amount of the borrowing have been
23approved by the electors under s. 67.05 (6a) or deemed approved by the electors under
24s. 67.05 (7) (d) 3., the purpose is to refund any outstanding municipal obligation, the
25purpose is to pay unfunded prior service liability contributions under the Wisconsin

1retirement system if all of the proceeds of the note will be used for that purpose, the
2borrowing would not be subject to a referendum as a bond issue under s. 67.05 (7) (cc),
3(er), (h), or (i), or subd. 2g. or par. (f) or (h) applies, the school district clerk shall,
4within 10 days after a school board adopts a resolution under subd. 1. to issue a
5promissory note in excess of $5,000, publish notice of such adoption as a class 1
6notice, under ch. 985. Alternatively, the notice may be posted as provided under s.
710.05. The notice need not set forth the full contents of the resolution, but shall state
8the maximum amount proposed to be borrowed, the purpose thereof, that the
9resolution was adopted under this subsection, and the place where, and the hours
10during which, the resolution may be inspected. If, within 30 days after publication
11or posting, a petition conforming to the requirements of s. 8.40 is filed with the school
12district clerk for a referendum on the resolution signed by at least 7,500 electors of
13the district or at least 20% of the number of district electors voting for governor at
14the last general election, as determined under s. 115.01 (13), whichever is the lesser,
15then the resolution shall not be effective unless adopted by a majority of the district
16electors voting at the referendum. The referendum shall be called in the manner
17provided under s. 67.05 (6a), except that the question which appears on the ballot
18shall be "Shall .... (name of district) borrow the sum of $.... for (state purpose) by
19issuing its general obligation promissory note (or notes) under section 67.12 (12) of
20the Wisconsin Statutes?"
SB21-SSA1,2012q 21Section 2012q. 68.14 (1) of the statutes is amended to read:
SB21-SSA1,645,222 68.14 (1) The seeking of a review pursuant to s. 68.10 or 68.13 does not preclude
23a person aggrieved from seeking relief from the governing body of the municipality
24or any of its boards, commissions, committees, or agencies which may have

1jurisdiction, except that the authority under this section of a county board of a county
2with a population of 750,000 or more is subject to the limitations in s. 59.17 (2) (d)
.
SB21-SSA1,2012t 3Section 2012t. 69.20 (3) (h) of the statutes is created to read:
SB21-SSA1,645,54 69.20 (3) (h) 1. In this paragraph, "qualified independent researcher" means
5a faculty member of a university who satisfies all of the following:
SB21-SSA1,645,86 a. The faculty member has an approved protocol from an institutional review
7board for human subjects research to work with data containing personal
8information for the purposes of evaluating the program under s. 119.23.
SB21-SSA1,645,119 b. The faculty member has received from the state and properly managed data
10containing personal information for the purposes of evaluating the program under
11s. 119.23 before the effective date of this subd. 1. b. .... [LRB inserts date].
SB21-SSA1,645,1812 2. The state registrar shall effect a disclosure of information prohibited under
13sub. (2) to a qualified independent researcher for the purpose of cross-matching the
14information disclosed by the registrar with information in a database that both is in
15the possession of the qualified independent researcher and contains information
16regarding pupils participating in the program under s. 119.23. The state registrar
17may charge a fee to the qualified independent researcher for the information that
18does not exceed the cost incurred by the state registrar to provide the information.
SB21-SSA1,2033b 19Section 2033b. 70.11 (2) of the statutes is amended to read:
SB21-SSA1,646,920 70.11 (2) Municipal property and property of certain districts, exception.
21Property owned by any county, city, village, town, school district, technical college
22district, public inland lake protection and rehabilitation district, metropolitan
23sewerage district, municipal water district created under s. 198.22, commission
24created under s. 66.0304 (3),
joint local water authority created under s. 66.0823,
25long-term care district under s. 46.2895 or town sanitary district; lands belonging

1to cities of any other state used for public parks; land tax-deeded to any county or
2city before January 2; but any residence located upon property owned by the county
3for park purposes that is rented out by the county for a nonpark purpose shall not
4be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
5exemption shall not apply to land conveyed after August 17, 1961, to any such
6governmental unit or for its benefit while the grantor or others for his or her benefit
7are permitted to occupy the land or part thereof in consideration for the conveyance.
8Leasing the property exempt under this subsection, regardless of the lessee and the
9use of the leasehold income, does not render that property taxable.
SB21-SSA1,2037d 10Section 2037d. 70.11 (47) of the statutes is created to read:
SB21-SSA1,646,1211 70.11 (47) Nonprofit corporation created by a commission. All property
12owned or leased by a nonprofit corporation created under s. 66.0304 (4e).
SB21-SSA1,2048 13Section 2048. 70.119 (3) (e) of the statutes is amended to read:
SB21-SSA1,646,1814 70.119 (3) (e) "State facilities" means all property owned and operated by the
15state for the purpose of carrying out usual state functions, including the branch
16campuses of the university of Wisconsin system but not including land held for
17highway right-of-way purposes or acquired and held for purposes under s. 85.08 or
1885.09
.
SB21-SSA1,2056d 19Section 2056d. 70.375 (6) of the statutes is amended to read:
SB21-SSA1,647,1120 70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and
21thereafter, the dollar amounts in sub. (5) and s. 70.395 (1) and (2) (d) 1m. and 5. a.
22and (dg) shall be changed to reflect the percentage change between the gross national
23product deflator for June of the current year and the gross national product deflator
24for June of the previous year, as determined by the U.S. department of commerce as
25of December 30 of the year for which the taxes are due, except that no annual increase

1may be more than 10%. For calendar year 1983 and corresponding fiscal years and
2thereafter until calendar year 1997 and corresponding fiscal years, the dollar
3amounts in s. 70.395 (1m), 1995 stats., shall be changed to reflect the percentage
4change between the gross national product deflator for June of the current year and
5the gross national product deflator for June of the previous year, as determined by
6the U.S. department of commerce as of December 30 of the year for which the taxes
7are due, except that no annual increase may be more than 10%. The revised amounts
8shall be rounded to the nearest whole number divisible by 100 and shall not be
9reduced below the amounts under sub. (5) on November 28, 1981. Annually, the
10department shall adopt any changes in dollar amounts required under this
11subsection and incorporate them into the appropriate tax forms.
SB21-SSA1,2103 12Section 2103. 70.99 (3) (a) of the statutes is amended to read:
SB21-SSA1,647,2213 70.99 (3) (a) The office division of state employment relations personnel
14management in the department of administration
shall recommend a reasonable
15salary range for the county assessor for each county based upon pay for comparable
16work or qualifications in that county. If, by contractual agreement under s. 66.0301,
172 or more counties join to employ one county assessor with the approval of the
18secretary of revenue, the office division of state employment relations personnel
19management
shall recommend a reasonable salary range for the county assessor
20under the agreement. The department of revenue shall assist the county in
21establishing the budget for the county assessor's offices, including the number of
22personnel and their qualifications, based on the anticipated workload.
SB21-SSA1,2107 23Section 2107. 71.01 (6) (a) of the statutes is repealed.
SB21-SSA1,2108 24Section 2108. 71.01 (6) (g) of the statutes is amended to read:
SB21-SSA1,650,13
171.01 (6) (g) For taxable years that begin after December 31, 2008, and before
2January 1, 2011, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2008, excluding sections 103,
5104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
8P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
9sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
10308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,
11337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,
121310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section
1311146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates
14to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
15207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L.
16110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234,
17sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246, except section 15316 of P.L.
18110-246, P.L. 110-289, except section 3093 of P.L. 110-289, P.L. 110-317, and P.L.
19110-343, except section 301 of division B and section 313 of division C of P.L. 110-343,
20and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
21division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
22111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,
23and P.L. 113-168, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
24100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
25101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.

1102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
2(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
3103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
4(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
5105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
6106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
7P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
8107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
9107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
10excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
11excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
12excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
13excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
14P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
151305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
16109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
17section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
18relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
19109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
20109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245, excluding sections 110, 113, and
21301 of P.L. 110-245, section 15316 of P.L. 110-246, section 3093 of P.L. 110-289,
22section 301 of division B and section 313 of division C of P.L. 110-343, P.L. 110-351,
23P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division
24B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
25111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,

1and P.L. 113-168
. The Internal Revenue Code applies for Wisconsin purposes at the
2same time as for federal purposes. Amendments to the federal Internal Revenue
3Code enacted after December 31, 2008, do not apply to this paragraph with respect
4to taxable years beginning after December 31, 2008, and before January 1, 2011,
5except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401,
61402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.
7111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,
8section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, and changes that
9indirectly affect the provisions applicable to this subchapter made by sections 1261,
101262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301
11of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L.
12111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, apply for
13Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2109 14Section 2109. 71.01 (6) (h) of the statutes is amended to read:
SB21-SSA1,653,2315 71.01 (6) (h) For taxable years that begin after December 31, 2010, and before
16January 1, 2013, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 2010, excluding sections 103,
19104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
22P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
23sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
24308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,
25337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section
211146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates
3to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
4207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,
5412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,
6P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.
7110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),
8(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,
9P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
10110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,
11P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313
12and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,
131402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.
14111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,
15and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152, P.L.
16111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215 and
17217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113
18of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L. 112-240 and
19by P.L. 113-168
, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
20100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
21101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
24103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
25(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.

1105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
2106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
3P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
4107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
5107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
6excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
7excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
8excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
9excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
10P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
111305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
12109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
13section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
14relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
15109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,
16P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
17of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
188234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
19and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
20of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,
2115312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding
22sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)
23of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
24of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,
251402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

1111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,
29022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.
3111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections
42014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.
5112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes, except that changes made by
7section 209 of P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
8of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
98234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
10and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
11of P.L. 110-172, sections 110 and 113 of P.L. 110-245, sections 15312, 15313, 15314,
12and 15342 of P.L. 110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and
133092 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections
14116, 208, and 211 of division B and section 504 of division C of P.L. 110-343, section
1514 of P.L. 111-92, sections 531, 532, and 533 of P.L. 111-147, sections 10908 and
1610909 of P.L. 111-148, and section 2043 of P.L. 111-240 do not apply for taxable years
17beginning before January 1, 2011. Amendments to the federal Internal Revenue
18Code enacted after December 31, 2010, do not apply to this paragraph with respect
19to taxable years beginning after December 31, 2010, and before January 1, 2013,
20except that changes to the Internal Revenue Code made by section 902 of P.L.
21112-240 and by P.L. 113-168, and changes that indirectly affect the provisions
22applicable to this subchapter made by section 902 of P.L. 112-240 and by P.L.
23113-168
, apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2110 24Section 2110. 71.01 (6) (i) of the statutes is amended to read:
SB21-SSA1,657,12
171.01 (6) (i) For taxable years that begin after December 31, 2012, and before
2January 1, 2014,
for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2010, excluding sections 103,
5104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
8section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
9and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and
10403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909,
11and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
121325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59,
13section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
14402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513
15of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424,
16and 425 of division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except
17sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2,
183, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
19110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246,
20except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections
213071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343,
22except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
23division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521,
241522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L. 111-147, P.L.
25111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021,

19022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L. 111-152, except sections
21403 and 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L.
3111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections
42014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended
5by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241,
640242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L.
7113-168,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
8101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
9102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
10102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
12104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
14105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
15106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573,
16P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
17107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
18107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
19excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
20excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
21excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
22excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
23P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
241305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
25109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

1section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
2relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
3109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,
4P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
5of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
68234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
7and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
8of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,
915312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding
10sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)
11of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
12of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,
131402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.
14111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004,
159005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
16111-148, sections 1403 and 1407 of P.L. 111-152, P.L. 111-192, section 1601 of P.L.
17111-203, sections 215 and 217 of P.L. 111-226, sections 2014, 2043, 2111, 2112, and
182113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L. 112-10, section 1108 of P.L.
19112-95, and sections 40211, 40241, 40242, 100121 of P.L. 112-141, and sections 101
20and 902 of P.L. 112-240, and P.L. 113-168. The Internal Revenue Code applies for
21Wisconsin purposes at the same time as for federal purposes, except that changes
22made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
23111-148, sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L. 112-10, section
241108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141
25do not apply for taxable years beginning before January 1, 2013. Amendments to the

1federal Internal Revenue Code enacted after December 31, 2010, do not apply to this
2paragraph with respect to taxable years beginning after December 31, 2010, except
3that changes to the Internal Revenue Code made by section 1858 of P.L. 112-10,
4section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
5112-141, and changes that indirectly affect the provisions applicable to this
6subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and
7sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply for taxable
8years beginning before January 1, 2013, and changes to the Internal Revenue Code
9made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, and changes that
10indirectly affect the provisions applicable to this subchapter made by sections 101
11and 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin purposes at the
12same time as for federal purposes.
SB21-SSA1,2111 13Section 2111. 71.01 (6) (j) of the statutes is created to read:
SB21-SSA1,657,1814 71.01 (6) (j) 1. For taxable years beginning after December 31, 2013, for
15individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
16reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
17as amended to December 31, 2013, except as provided in subds. 2. and 3. and subject
18to subd. 4.
SB21-SSA1,658,619 2. For purposes of this paragraph, "Internal Revenue Code" does not include
20the following provisions of federal public laws for taxable years beginning after
21December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
22106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
23109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
24P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
25110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

115303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,
2and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections
31232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,
4214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753,
5754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,
6323, 324, 326, 327, and 411 of P.L. 112-240.
SB21-SSA1,658,107 3. For purposes of this paragraph, "Internal Revenue Code" does not include
8amendments to the federal Internal Revenue Code enacted after December 31, 2013,
9except that "Internal Revenue Code" includes the provisions of the following federal
10public laws:
SB21-SSA1,658,1414d. Section 302901 of P.L. 113-287.
SB21-SSA1,658,1515e. Sections 171, 172, and 201 to 221 of P.L. 113-295.
SB21-SSA1,658,1616f. Sections 102, 105, and 207 of division B of P.L. 113-295.
SB21-SSA1,658,1917 4. For purposes of this paragraph, the provisions of federal public laws that
18directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
19apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2117e 20Section 2117e. 71.05 (2) of the statutes is amended to read:
SB21-SSA1,659,621 71.05 (2) Nonresident reciprocity. All payments received by natural persons
22domiciled outside Wisconsin who derive income from the performance of personal
23services in Wisconsin shall be excluded from Wisconsin gross income to the extent
24that it is subjected to an income tax imposed by the state of domicile; provided that
25the law of the state of domicile allows a similar exclusion of income from personal

1services earned in such state by natural persons domiciled in Wisconsin, or a credit
2against the tax imposed by such state on such income equal to the Wisconsin tax on
3such income. With regard to any agreement that is entered into under this
4subsection on or after the effective date of this subsection .... [LRB inserts date], such
5an agreement may not take effect unless it is approved by the joint committee on
6finance using the procedures authorized under s. 13.101
.
SB21-SSA1,2118 7Section 2118. 71.05 (6) (a) 15. of the statutes is amended to read:
SB21-SSA1,659,148 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
9credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds),
10(2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (4n),
11(5e), (5f), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and not passed through by a
12partnership, limited liability company, or tax-option corporation that has added that
13amount to the partnership's, company's, or tax-option corporation's income under s.
1471.21 (4) or 71.34 (1k) (g).
SB21-SSA1,2118d 15Section 2118d. 71.05 (6) (a) 26. a. of the statutes is amended to read:
SB21-SSA1,659,2116 71.05 (6) (a) 26. a. To the extent that the receipt of such amounts by the owner
17or beneficiary of the account results in a penalty as provided in 26 USC 529 (c) (6),
18any amount that was not used for qualified higher education expenses, as that term
19is defined in 26 USC 529 (e) (3), and was contributed to the account after December
2031, 2013., except that this subd. 26. a. applies only to amounts for which a subtraction
21was made under par. (b) 32.
SB21-SSA1,2118dd 22Section 2118dd. 71.05 (6) (a) 26. c. of the statutes is created to read:
SB21-SSA1,660,323 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, for any purpose if the withdrawn amount was contributed to

1the account within 365 days of the day on which the amount was withdrawn from
2such an account and if the withdrawn amount was previously subtracted under par.
3(b) 32.
SB21-SSA1,2118e 4Section 2118e. 71.05 (6) (a) 27. of the statutes is created to read:
SB21-SSA1,660,105 71.05 (6) (a) 27. Except as provided in subd. 28., any accumulated interest,
6dividends, or other gain that accrues from an account described under s. 16.643
7during the taxable year in which a withdrawal occurs from such an account if any
8amount of the money or other assets in the account is withdrawn by, or at the
9direction of, an account owner for any reason other than the payment of qualified
10expenses, as defined in s. 16.643 (1) (e), for the account beneficiary.
SB21-SSA1,2118f 11Section 2118f. 71.05 (6) (a) 28. of the statutes is created to read:
SB21-SSA1,660,1412 71.05 (6) (a) 28. Upon the termination of an account under s. 16.643 (3) (d), any
13amount in the account that is returned to an account owner, or an account owner's
14estate.
SB21-SSA1,2119 15Section 2119. 71.05 (6) (b) 11. of the statutes is repealed.
SB21-SSA1,2123g 16Section 2123g. 71.05 (6) (b) 32. (intro.) of the statutes is amended to read:
SB21-SSA1,660,2317 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as
18described in s. 16.641, in the taxable year in which the contribution is made or on or
19before the 15th day of the 4th month beginning after the close of a taxpayer's taxable
20year to which this subtraction relates, by the owner of the account or by any other
21individual, for the benefit of any beneficiary of an account, calculated as follows,
22except that each amount that is subtracted under this subdivision may be subtracted
23only once
:
SB21-SSA1,2123gc 24Section 2123gc. 71.05 (6) (b) 32. ae. of the statutes is created to read:
SB21-SSA1,661,4
171.05 (6) (b) 32. ae. No carryover that would otherwise be authorized under this
2subdivision may be allowed if the carryover amount was withdrawn from an account
3for any purpose and the withdrawal occurred within 365 days of the day on which
4the amount was contributed to the account.
SB21-SSA1,2123gd 5Section 2123gd. 71.05 (6) (b) 32. am. of the statutes is created to read:
SB21-SSA1,661,106 71.05 (6) (b) 32. am. Any carryover amount that is otherwise eligible for a
7subtraction under this subdivision shall be reduced by an amount equal to the
8amount of a withdrawal from an account that was not used for qualified higher
9education expenses, as that term is defined in 26 USC 529 (e) (3), to the extent that
10the withdrawn amount exceeds the amount that is added to income under par. (a) 26.
SB21-SSA1,2123gg 11Section 2123gg. 71.05 (6) (b) 32m. of the statutes is created to read:
SB21-SSA1,661,1812 71.05 (6) (b) 32m. Consistent with the limitations specified in subd. 32., for
13rollovers occurring after April 15, 2015, any principal amount rolled over to a college
14savings account, as described in s. 16.641, from another state's qualified tuition
15program, as described in 26 USC 529 (c) (3) (C) (i). Amounts eligible for the
16subtraction under this subdivision that are in excess of the annual limits specified
17under subd. 32. may be carried forward to future taxable years of the taxpayer
18without limitation, other than the limits specified in subd. 32. ae. and am.
SB21-SSA1,2123m 19Section 2123m. 71.05 (6) (b) 44. of the statutes is amended to read:
SB21-SSA1,661,2320 71.05 (6) (b) 44. For taxable years beginning after December 31, 2006, and
21ending before January 1, 2015
, the amount of any incentive payment received by an
22individual under s. 23.33 (5r), 2013 stats., in the taxable year to which the claim
23relates.
SB21-SSA1,2124 24Section 2124. 71.05 (6) (b) 47. b. of the statutes is amended to read:
SB21-SSA1,662,21
171.05 (6) (b) 47. b. With respect to partners and members of limited liability
2companies, for taxable years beginning after December 31, 2010, and before January
31, 2014, for 2 consecutive taxable years beginning with the taxable year in which the
4partnership's or limited liability company's business locates to this state from
5another state or another country and begins doing business in this state, as defined
6in s. 71.22 (1r), and subject to the limitations provided under subd. 47. d., dm., and
7e., the partner's or member's distributive share of taxable income as calculated under
8section 703 of the Internal Revenue Code; plus the items of income and gain under
9section 702 of the Internal Revenue Code, including taxable state and municipal
10bond interest and excluding nontaxable interest income or dividend income from
11federal government obligations; minus the items of loss and deduction under section
12702 of the Internal Revenue Code, except items that are not deductible under s.
1371.21; plus guaranteed payments to partners under section 707 (c) of the Internal
14Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL),
15(2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t),
16(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), and (8r); and plus or minus, as
17appropriate, transitional adjustments, depreciation differences, and basis
18differences under s. 71.05 (13), (15), (16), (17), and (19), multiplied by the
19apportionment fraction determined in s. 71.04 (4) and subject to s. 71.04 (7) or by
20separate accounting. No amounts subtracted under this subd. 47. b. may be included
21in the modification under par. (b) 9. or 9m.
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