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SB21,875,74
71.10 (5f) (h) Certification of amounts. (intro.) Annually, on or before

5September 15, the secretary of revenue shall certify to the Board of Regents of the

6University of Wisconsin System Authority, the Medical College of Wisconsin, Inc.,

7the department of administration, and the state treasurer:

5September 15, the secretary of revenue shall certify to the Board of Regents of the

6University of Wisconsin System Authority, the Medical College of Wisconsin, Inc.,

7the department of administration, and the state treasurer:

SB21,875,189
71.10 (5f) (i) Appropriations. From the moneys received from designations for

10the cancer research program, an amount equal to the sum of administrative

11expenses, including data processing costs, certified under par. (h) 1. shall be

12deposited in the general fund and credited to the appropriation account under s.

1320.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,

14an amount equal to 50 percent shall be credited to the appropriation account under

15s. 20.250 (2) (g) and an amount equal to 50 percent shall be credited to the

16appropriation account under s. 20.285 (1) (k) paid to the University of Wisconsin

17System Authority for cancer research conducted by the University of Wisconsin

18Carbone Cancer Center.

10the cancer research program, an amount equal to the sum of administrative

11expenses, including data processing costs, certified under par. (h) 1. shall be

12deposited in the general fund and credited to the appropriation account under s.

1320.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,

14an amount equal to 50 percent shall be credited to the appropriation account under

15s. 20.250 (2) (g) and an amount equal to 50 percent shall be credited to the

16appropriation account under s. 20.285 (1) (k) paid to the University of Wisconsin

17System Authority for cancer research conducted by the University of Wisconsin

18Carbone Cancer Center.

SB21,875,2320
71.10 (5h) (h) Certification of amounts. (intro.) Annually, on or before

21September 15, the secretary of revenue shall certify to the Board of Regents of the

22University of Wisconsin System Authority, the Medical College of Wisconsin, Inc.,

23the department of administration, and the state treasurer all of the following:

21September 15, the secretary of revenue shall certify to the Board of Regents of the

22University of Wisconsin System Authority, the Medical College of Wisconsin, Inc.,

23the department of administration, and the state treasurer all of the following:

SB21,876,9

171.10 (5h) (i) Appropriations. From the moneys received from designations for

2the prostate cancer research program, an amount equal to the sum of administrative

3expenses, including data processing costs, certified under par. (h) 1. shall be

4deposited in the general fund and credited to the appropriation account under s.

520.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,

6an amount equal to 50 percent shall be credited to the appropriation account under

7s. 20.250 (2) (h) and an amount equal to 50 percent shall be credited to the

8appropriation account under s. 20.285 (1) (k) paid to the University of Wisconsin

9System Authority for the use specified under s. 255.054 (1).

171.10 (5h) (i) Appropriations. From the moneys received from designations for

2the prostate cancer research program, an amount equal to the sum of administrative

3expenses, including data processing costs, certified under par. (h) 1. shall be

4deposited in the general fund and credited to the appropriation account under s.

520.566 (1) (hp), and, of the net amount remaining that is certified under par. (h) 3.,

6an amount equal to 50 percent shall be credited to the appropriation account under

7s. 20.250 (2) (h) and an amount equal to 50 percent shall be credited to the

8appropriation account under s. 20.285 (1) (k) paid to the University of Wisconsin

9System Authority for the use specified under s. 255.054 (1).

SB21,876,1511
71.21 (4) (a) The amount of the credits computed by a partnership under s.

1271.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p),

13(3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k),

14(5r), (5rm), (6n), and (8r) and passed through to partners shall be added to the

15partnership's income.

1271.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p),

13(3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k),

14(5r), (5rm), (6n), and (8r) and passed through to partners shall be added to the

15partnership's income.

SB21,879,618
71.22 (4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34

19(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after

20December 31, 2008, and before January 1, 2011, means the federal Internal Revenue

21Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.

22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

244, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section

25431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

1202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

2(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

3910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

41326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

5301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513

7of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L. 110-141, P.L. 110-142,

8P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234, sections 110, 113, and 301 of

9P.L. 110-245, P.L. 110-246, except section 15316 of P.L. 110-246, P.L. 110-289,

10except section 3093 of P.L. 110-289, P.L. 110-317, and P.L. 110-343, except section

11301 of division B and section 313 of division C of P.L. 110-343, and as amended by

12sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

13111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

14215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

15and as indirectly affected in the provisions applicable to this subchapter by P.L.

1699-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812

17(c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.

18100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.

19102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

20102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

2113203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

22104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

23104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

24105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

25excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding

1section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

2excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

3107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

4108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

5108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

6(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

7337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

8P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

91329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

10109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

11sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

12(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

13209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245,

14excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L. 110-246,

15section 3093 of P.L. 110-289, section 301 of division B and section 313 of division C

16of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521,

171522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

18111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

19111-240, and P.L. 111-325, and P.L. 113-168. The Internal Revenue Code applies

20for Wisconsin purposes at the same time as for federal purposes. Amendments to the

21federal Internal Revenue Code enacted after December 31, 2008, do not apply to this

22paragraph with respect to taxable years beginning after December 31, 2008, and

23before January 1, 2011, except that changes to the Internal Revenue Code made by

24sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

25111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

1215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

2and changes that indirectly affect the provisions applicable to this subchapter made

3by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

4111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

5215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

6apply for Wisconsin purposes at the same time as for federal purposes.

19(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after

20December 31, 2008, and before January 1, 2011, means the federal Internal Revenue

21Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.

22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

23sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

244, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section

25431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

1202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

2(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

3910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

41326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

5301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

6(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513

7of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L. 110-141, P.L. 110-142,

8P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234, sections 110, 113, and 301 of

9P.L. 110-245, P.L. 110-246, except section 15316 of P.L. 110-246, P.L. 110-289,

10except section 3093 of P.L. 110-289, P.L. 110-317, and P.L. 110-343, except section

11301 of division B and section 313 of division C of P.L. 110-343, and as amended by

12sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

13111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

14215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

15and as indirectly affected in the provisions applicable to this subchapter by P.L.

1699-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812

17(c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.

18100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.

19102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

20102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

2113203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

22104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

23104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

24105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

25excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding

1section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

2excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

3107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

4108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

5108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

6(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

7337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

8P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

91329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

10109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

11sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

12(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

13209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245,

14excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L. 110-246,

15section 3093 of P.L. 110-289, section 301 of division B and section 313 of division C

16of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521,

171522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

18111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

19111-240, and P.L. 111-325, and P.L. 113-168. The Internal Revenue Code applies

20for Wisconsin purposes at the same time as for federal purposes. Amendments to the

21federal Internal Revenue Code enacted after December 31, 2008, do not apply to this

22paragraph with respect to taxable years beginning after December 31, 2008, and

23before January 1, 2011, except that changes to the Internal Revenue Code made by

24sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

25111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

1215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

2and changes that indirectly affect the provisions applicable to this subchapter made

3by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

4111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

5215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

6apply for Wisconsin purposes at the same time as for federal purposes.

SB21,882,188
71.22 (4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34

9(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after

10December 31, 2010, and before January 1, 2013, means the federal Internal Revenue

11Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.

12102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

13sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

144, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section

15431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

16202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

17(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

18910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

191326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

20301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

21(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L.

22109-222, P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

23of division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except

24sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2,

253, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.

1110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246,

2except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections

33071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343,

4except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of

5division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521,

61522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L. 111-147, P.L.

7111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of

8P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152, P.L. 111-203, except

9section 1601 of P.L. 111-203, P.L. 111-226, except sections 215 and 217 of P.L.

10111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.

11111-240, and P.L. 111-312, and as amended by section 902 of P.L. 112-240 and by P.L.

12113-168, and as indirectly affected in the provisions applicable to this subchapter by

13P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),

14812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.

15100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.

16102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

17102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

1813203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

19104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

20104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

21105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

22excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding

23section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

24excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

25107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

1108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

2108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

3(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

4337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

5P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

61329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

7109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

8sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

9(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

10503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410,

11412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

12sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

13excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

14and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

15110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

16110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

17excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

18and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

19sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

20111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

211322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148, section 1407

22of P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217 of

23P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325,

24and section 902 of P.L. 112-240, and P.L. 113-168. The Internal Revenue Code

25applies for Wisconsin purposes at the same time as for federal purposes, except that

1changes made by section 209 of P.L. 109-222, sections 117, 406, 409, 410, 412, 417,

2418, 424, and 425 of division A and section 403 of division C of P.L. 109-432, sections

38215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

4excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

5and 11 (b), (e), and (g) of P.L. 110-172, sections 110 and 113 of P.L. 110-245, sections

615312, 15313, 15314, and 15342 of P.L. 110-246, sections 3031, 3032, 3033, 3041,

73051, 3052, 3061, and 3092 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of

8P.L. 110-317, sections 116, 208, and 211 of division B and section 504 of division C

9of P.L. 110-343, section 14 of P.L. 111-92, sections 531, 532, and 533 of P.L. 111-147,

10sections 10908 and 10909 of P.L. 111-148, and section 2043 of P.L. 111-240 do not

11apply for taxable years beginning before January 1, 2011. Amendments to the

12federal Internal Revenue Code enacted after December 31, 2010, do not apply to this

13paragraph with respect to taxable years beginning after December 31, 2010, and

14before January 1, 2013, except that changes to the Internal Revenue Code made by

15section 902 of P.L. 112-240 and by P.L. 113-168, and changes that indirectly affect

16the provisions applicable to this subchapter made by section 902 of P.L. 112-240 and

17by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal

18purposes.

9(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after

10December 31, 2010, and before January 1, 2013, means the federal Internal Revenue

11Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.

12102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

13sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

144, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section

15431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

16202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

17(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

18910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

191326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

20301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

21(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L.

22109-222, P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

23of division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except

24sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2,

253, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.

1110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246,

2except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections

33071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343,

4except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of

5division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521,

61522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L. 111-147, P.L.

7111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of

8P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152, P.L. 111-203, except

9section 1601 of P.L. 111-203, P.L. 111-226, except sections 215 and 217 of P.L.

10111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.

11111-240, and P.L. 111-312, and as amended by section 902 of P.L. 112-240 and by P.L.

12113-168, and as indirectly affected in the provisions applicable to this subchapter by

13P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding sections 803 (d) (2) (B), 805 (d) (2),

14812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L.

15100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.

16102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

17102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

1813203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

19104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

20104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

21105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

22excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding

23section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

24excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

25107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

1108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

2108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

3(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

4337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

5P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

61329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

7109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

8sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

9(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

10503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410,

11412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

12sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

13excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

14and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

15110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

16110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

17excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

18and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

19sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

20111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

211322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148, section 1407

22of P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217 of

23P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325,

24and section 902 of P.L. 112-240, and P.L. 113-168. The Internal Revenue Code

25applies for Wisconsin purposes at the same time as for federal purposes, except that

1changes made by section 209 of P.L. 109-222, sections 117, 406, 409, 410, 412, 417,

2418, 424, and 425 of division A and section 403 of division C of P.L. 109-432, sections

38215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

4excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

5and 11 (b), (e), and (g) of P.L. 110-172, sections 110 and 113 of P.L. 110-245, sections

615312, 15313, 15314, and 15342 of P.L. 110-246, sections 3031, 3032, 3033, 3041,

73051, 3052, 3061, and 3092 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of

8P.L. 110-317, sections 116, 208, and 211 of division B and section 504 of division C

9of P.L. 110-343, section 14 of P.L. 111-92, sections 531, 532, and 533 of P.L. 111-147,

10sections 10908 and 10909 of P.L. 111-148, and section 2043 of P.L. 111-240 do not

11apply for taxable years beginning before January 1, 2011. Amendments to the

12federal Internal Revenue Code enacted after December 31, 2010, do not apply to this

13paragraph with respect to taxable years beginning after December 31, 2010, and

14before January 1, 2013, except that changes to the Internal Revenue Code made by

15section 902 of P.L. 112-240 and by P.L. 113-168, and changes that indirectly affect

16the provisions applicable to this subchapter made by section 902 of P.L. 112-240 and

17by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal

18purposes.

SB21,886,720
71.22 (4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34

21(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after

22December 31, 2012, and before January 1, 2014, means the federal Internal Revenue

23Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.

24102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

25sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

14, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, section 431 of P.L.

2107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.

3108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.

4108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.

5108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

61329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.

7109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),

8(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L. 109-222,

9P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of

10division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except sections

118215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2, 3, and 5

12of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

13P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246, except sections

144, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections 3071, 3081, and

153082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343, except sections 116,

16208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343,

17P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

18division B of P.L. 111-5, section 201 of P.L. 111-147, P.L. 111-148, except sections

191322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

2010908, and 10909 of P.L. 111-148, P.L. 111-152, except sections 1403 and 1407 of P.L.

21111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except

22sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111,

232112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended by section 1858

24of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121

25of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, and as

1indirectly affected in the provisions applicable to this subchapter by P.L. 99-514,

2excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)

3of P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding section 1008 (g) (5) of P.L.

4100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.

5102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

6102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

713203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

8104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

9104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

10105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

11excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573, P.L. 107-15, P.L.

12107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

13107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.

14107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

15106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201

16of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,

17308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102,

18201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,

19P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,

201323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59,

21excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L.

22109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section

231400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.

24109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-227,

25P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A

1and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232, 8234, and

28236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3, and 5 of P.L.

3110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

4P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4, 15312, 15313, 15314,

515316, and 15342 of P.L. 110-246, P.L. 110-289, excluding sections 3071, 3081, and

63082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections

7116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.

8110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,

91531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L. 111-147, excluding

10section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,

119016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, sections 1403 and

121407 of P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217

13of P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L.

14111-325, section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211,

1540241, 40242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240,

16and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the

17same time as for federal purposes, except that changes made by P.L. 106-573,

18sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L. 111-148, sections 1403

19and 1407 of P.L. 111-152, section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and

20sections 40211, 40241, 40242, and 100121 of P.L. 112-141 do not apply for taxable

21years beginning before January 1, 2013. Amendments to the federal Internal

22Revenue Code enacted after December 31, 2010, do not apply to this paragraph with

23respect to taxable years beginning after December 31, 2010, except that changes to

24the Internal Revenue Code made by section 1858 of P.L. 112-10, section 1108 of P.L.

25112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141, and changes

1that indirectly affect the provisions applicable to this subchapter made by section

21858 of P.L. 112-10, section 1108 of P.L. 112-95, and sections 40211, 40241, 40242,

3and 100121 of P.L. 112-141, do not apply for taxable years beginning before January

41, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of

5P.L. 112-240 and by P.L. 113-168, and changes that indirectly affect the provisions

6applicable to this subchapter made by sections 101 and 902 of P.L. 112-240 and by

7P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.

21(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after

22December 31, 2012, and before January 1, 2014, means the federal Internal Revenue

23Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.

24102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

25sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

14, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, section 431 of P.L.

2107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.

3108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.

4108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.

5108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

61329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.

7109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),

8(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L. 109-222,

9P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of

10division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except sections

118215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2, 3, and 5

12of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

13P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246, except sections

144, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections 3071, 3081, and

153082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343, except sections 116,

16208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343,

17P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

18division B of P.L. 111-5, section 201 of P.L. 111-147, P.L. 111-148, except sections

191322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

2010908, and 10909 of P.L. 111-148, P.L. 111-152, except sections 1403 and 1407 of P.L.

21111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except

22sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111,

232112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended by section 1858

24of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121

25of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, and as

1indirectly affected in the provisions applicable to this subchapter by P.L. 99-514,

2excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)

3of P.L. 99-514, P.L. 100-203, P.L. 100-647, excluding section 1008 (g) (5) of P.L.

4100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L.

5102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

6102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

713203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

8104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

9104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

10105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

11excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573, P.L. 107-15, P.L.

12107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

13107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.

14107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

15106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201

16of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,

17308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102,

18201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,

19P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,

201323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59,

21excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L.

22109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section

231400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.

24109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-227,

25P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A

1and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232, 8234, and

28236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3, and 5 of P.L.

3110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

4P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4, 15312, 15313, 15314,

515316, and 15342 of P.L. 110-246, P.L. 110-289, excluding sections 3071, 3081, and

63082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections

7116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.

8110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,

91531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L. 111-147, excluding

10section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,

119016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, sections 1403 and

121407 of P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217

13of P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L.

14111-325, section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211,

1540241, 40242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240,

16and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the

17same time as for federal purposes, except that changes made by P.L. 106-573,

18sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L. 111-148, sections 1403

19and 1407 of P.L. 111-152, section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and

20sections 40211, 40241, 40242, and 100121 of P.L. 112-141 do not apply for taxable

21years beginning before January 1, 2013. Amendments to the federal Internal

22Revenue Code enacted after December 31, 2010, do not apply to this paragraph with

23respect to taxable years beginning after December 31, 2010, except that changes to

24the Internal Revenue Code made by section 1858 of P.L. 112-10, section 1108 of P.L.

25112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141, and changes

1that indirectly affect the provisions applicable to this subchapter made by section

21858 of P.L. 112-10, section 1108 of P.L. 112-95, and sections 40211, 40241, 40242,

3and 100121 of P.L. 112-141, do not apply for taxable years beginning before January

41, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of

5P.L. 112-240 and by P.L. 113-168, and changes that indirectly affect the provisions

6applicable to this subchapter made by sections 101 and 902 of P.L. 112-240 and by

7P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.

SB21,886,129
71.22 (4) (j) 1. For taxable years beginning after December 31, 2013, "Internal

10Revenue Code" means the federal Internal Revenue Code as amended to December

1131, 2013, except as provided in subds. 2. and 3. and subject to subd. 4., and except

12as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2).

10Revenue Code" means the federal Internal Revenue Code as amended to December

1131, 2013, except as provided in subds. 2. and 3. and subject to subd. 4., and except

12as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2).

SB21,886,2513
2. For purposes of this paragraph, "Internal Revenue Code" does not include

14the following provisions of federal public laws for taxable years beginning after

15December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.

16106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

17109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of

18P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.

19110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

2015303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,

21and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections

221232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,

23214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753,

24754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,

25323, 324, 326, 327, and 411 of P.L. 112-240.

14the following provisions of federal public laws for taxable years beginning after

15December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.

16106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

17109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of

18P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.

19110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

2015303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,

21and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections

221232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,

23214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753,

24754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,

25323, 324, 326, 327, and 411 of P.L. 112-240.

SB21,887,4

13. For purposes of this paragraph, "Internal Revenue Code" does not include

2amendments to the federal Internal Revenue Code enacted after December 31, 2013,

3except that "Internal Revenue Code" includes the provisions of the following federal

4public laws:

13. For purposes of this paragraph, "Internal Revenue Code" does not include

2amendments to the federal Internal Revenue Code enacted after December 31, 2013,

3except that "Internal Revenue Code" includes the provisions of the following federal

4public laws:

SB21,887,108
4. For purposes of this paragraph, the provisions of federal public laws that

9directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,

10apply for Wisconsin purposes at the same time as for federal purposes.

9directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,

10apply for Wisconsin purposes at the same time as for federal purposes.

SB21,889,2513
71.22 (4m) (g) For taxable years that begin after December 31, 2008, and

14before January 1, 2011, "Internal Revenue Code," for corporations that are subject

15to a tax on unrelated business income under s. 71.26 (1) (a), means the federal

16Internal Revenue Code as amended to December 31, 2008, excluding sections 103,

17104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203

18(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

19104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,

20P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

21sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

22308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

23337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

241310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

2511146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

1to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

2207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L.

3110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234,

4sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246, except section 15316 of P.L.

5110-246, P.L. 110-289, except section 3093 of P.L. 110-289, P.L. 110-317, and P.L.

6110-343, except section 301 of division B and section 313 of division C of P.L. 110-343,

7and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

8division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.

9111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,

10and P.L. 113-168, and as indirectly affected in the provisions applicable to this

11subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,

12P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,

13and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections

1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.

15103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202

16(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.

17105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.

18106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,

19P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.

20107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

21107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

22excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

23excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

24excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

25excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

1P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

21305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

3109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

4section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

5relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

6109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.

7109-222, P.L. 109-227, and P.L. 109-280, P.L. 110-245, excluding sections 110, 113,

8and 301 of P.L. 110-245, section 15316 of P.L. 110-246, section 3093 of P.L. 110-289,

9section 301 of division B and section 313 of division C of P.L. 110-343, P.L. 110-351,

10P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division

11B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.

12111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,

13and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the

14same time as for federal purposes. Amendments to the Internal Revenue Code

15enacted after December 31, 2008, do not apply to this paragraph with respect to

16taxable years beginning after December 31, 2008, and before January 1, 2011,

17except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401,

181402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.

19111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,

20section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, and changes that

21indirectly affect the provisions applicable to this subchapter made by sections 1261,

221262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301

23of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L.

24111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, apply for

25Wisconsin purposes at the same time as for federal purposes.

14before January 1, 2011, "Internal Revenue Code," for corporations that are subject

15to a tax on unrelated business income under s. 71.26 (1) (a), means the federal

16Internal Revenue Code as amended to December 31, 2008, excluding sections 103,

17104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203

18(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

19104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,

20P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

21sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

22308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

23337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

241310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

2511146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

1to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

2207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L.

3110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234,

4sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246, except section 15316 of P.L.

5110-246, P.L. 110-289, except section 3093 of P.L. 110-289, P.L. 110-317, and P.L.

6110-343, except section 301 of division B and section 313 of division C of P.L. 110-343,

7and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

8division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.

9111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,

10and P.L. 113-168, and as indirectly affected in the provisions applicable to this

11subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,

12P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,

13and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections

1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.

15103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202

16(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.

17105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.

18106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,

19P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.

20107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

21107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

22excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

23excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

24excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

25excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

1P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

21305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

3109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

4section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

5relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

6109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.

7109-222, P.L. 109-227, and P.L. 109-280, P.L. 110-245, excluding sections 110, 113,

8and 301 of P.L. 110-245, section 15316 of P.L. 110-246, section 3093 of P.L. 110-289,

9section 301 of division B and section 313 of division C of P.L. 110-343, P.L. 110-351,

10P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division

11B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.

12111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,

13and P.L. 113-168. The Internal Revenue Code applies for Wisconsin purposes at the

14same time as for federal purposes. Amendments to the Internal Revenue Code

15enacted after December 31, 2008, do not apply to this paragraph with respect to

16taxable years beginning after December 31, 2008, and before January 1, 2011,

17except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401,

181402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.

19111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,

20section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, and changes that

21indirectly affect the provisions applicable to this subchapter made by sections 1261,

221262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301

23of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L.

24111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, apply for

25Wisconsin purposes at the same time as for federal purposes.

SB21,893,102
71.22 (4m) (h) For taxable years that begin after December 31, 2010, and

3before January 1, 2013, "Internal Revenue Code," for corporations that are subject

4to a tax on unrelated business income under s. 71.26 (1) (a), means the federal

5Internal Revenue Code as amended to December 31, 2010, excluding sections 103,

6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203

7(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

8104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,

9P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

10sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

11308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

12337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

131310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

1411146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

15to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

16207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,

17412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

18P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.

19110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),

20(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,

21P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.

22110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,

23P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313

24and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,

251402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.

1111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,

2and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152, P.L.

3111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215 and

4217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113

5of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L. 112-240 and

6by P.L. 113-168, and as indirectly affected in the provisions applicable to this

7subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,

8P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,

9and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections

1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.

11103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202

12(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.

13105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.

14106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,

15P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.

16107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

17107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

18excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

19excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

20excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

21excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

22P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

24109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

25section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

1relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

2109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

3P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

4of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

58234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

6and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

7of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

815312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

9sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

10of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

11of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

121402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

13111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,

149022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.

15111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

162014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.

17112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin

18purposes at the same time as for federal purposes, except that changes made by

19section 209 of P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

20of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

218234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

22and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

23of P.L. 110-172, sections 110 and 113 of P.L. 110-245, sections 15312, 15313, 15314,

24and 15342 of P.L. 110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and

253092 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections

1116, 208, and 211 of division B and section 504 of division C of P.L. 110-343, section

214 of P.L. 111-92, sections 531, 532, and 533 of P.L. 111-147, sections 10908 and

310909 of P.L. 111-148, and section 2043 of P.L. 111-240 do not apply for taxable years

4beginning before January 1, 2011. Amendments to the Internal Revenue Code

5enacted after December 31, 2010, do not apply to this paragraph with respect to

6taxable years beginning after December 31, 2010, and before January 1, 2013,

7except that changes to the Internal Revenue Code made by section 902 of P.L.

8112-240 and by P.L. 113-168, and changes that indirectly affect the provisions

9applicable to this subchapter made by section 902 of P.L. 112-240 and by P.L.

10113-168, apply for Wisconsin purposes at the same time as for federal purposes.

3before January 1, 2013, "Internal Revenue Code," for corporations that are subject

4to a tax on unrelated business income under s. 71.26 (1) (a), means the federal

5Internal Revenue Code as amended to December 31, 2010, excluding sections 103,

6104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203

7(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

8104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,

9P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

10sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

11308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

12337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

131310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

1411146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

15to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

16207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,

17412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

18P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.

19110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),

20(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,

21P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.

22110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,

23P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313

24and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,

251402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.

1111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,

2and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152, P.L.

3111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215 and

4217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113

5of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L. 112-240 and

6by P.L. 113-168, and as indirectly affected in the provisions applicable to this

7subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140,

8P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104,

9and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections

1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L.

11103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202

12(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.

13105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.

14106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,

15P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.

16107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

17107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

18excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

19excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

20excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

21excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

22P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

231305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

24109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

25section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

1relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

2109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

3P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

4of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

58234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

6and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

7of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

815312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

9sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

10of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

11of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

121402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

13111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,

149022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.

15111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

162014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.

17112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin

18purposes at the same time as for federal purposes, except that changes made by

19section 209 of P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

20of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

218234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

22and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

23of P.L. 110-172, sections 110 and 113 of P.L. 110-245, sections 15312, 15313, 15314,

24and 15342 of P.L. 110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and

253092 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections

1116, 208, and 211 of division B and section 504 of division C of P.L. 110-343, section

214 of P.L. 111-92, sections 531, 532, and 533 of P.L. 111-147, sections 10908 and

310909 of P.L. 111-148, and section 2043 of P.L. 111-240 do not apply for taxable years

4beginning before January 1, 2011. Amendments to the Internal Revenue Code

5enacted after December 31, 2010, do not apply to this paragraph with respect to

6taxable years beginning after December 31, 2010, and before January 1, 2013,

7except that changes to the Internal Revenue Code made by section 902 of P.L.

8112-240 and by P.L. 113-168, and changes that indirectly affect the provisions

9applicable to this subchapter made by section 902 of P.L. 112-240 and by P.L.

10113-168, apply for Wisconsin purposes at the same time as for federal purposes.

SB21,896,2312
71.22 (4m) (i) For taxable years that begin after December 31, 2012, and before

13January 1, 2014, "Internal Revenue Code," for corporations that are subject to a tax

14on unrelated business income under s. 71.26 (1) (a), means the federal Internal

15Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and

16110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

17103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,

18sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, section

19431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

20202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

21(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

22910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

231326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

24301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

25(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L.

1109-222, P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

2of division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except

3sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2,

43, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.

5110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246,

6except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections

73071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343,

8except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of

9division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521,

101522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L. 111-147, P.L.

11111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021,

129022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L. 111-152, except sections

131403 and 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L.

14111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections

152014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended

16by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241,

1740242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L.

18113-168, and as indirectly affected in the provisions applicable to this subchapter by

19P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,

20P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.

21102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150

22(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.

23103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),

241311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.

25105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.

1106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573,

2P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.

3107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

4107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

5excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

6excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

7excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

8excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

9P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

11109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

12section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

13relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

14109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

15P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

16of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

178234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

18and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

19of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

2015312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

21sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

22of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

23of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

241402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

25111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004,

19005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.

2111-148, sections 1403 and 1407 of P.L. 111-152, P.L. 111-192, section 1601 of P.L.

3111-203, sections 215 and 217 of P.L. 111-226, sections 2014, 2043, 2111, 2112, and

42113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L. 112-10, section 1108 of P.L.

5112-95, sections 40211, 40241, 40242, and 100121 of P.L. 112-141, and sections 101

6and 902 of P.L. 112-240, and P.L. 113-168. The Internal Revenue Code applies for

7Wisconsin purposes at the same time as for federal purposes, except that changes

8made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.

9111-148, sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L. 112-10, section

101108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141

11do not apply for taxable years beginning before January 1, 2013. Amendments to the

12federal Internal Revenue Code enacted after December 31, 2010, do not apply to this

13paragraph with respect to taxable years beginning after December 31, 2010, except

14that changes to the Internal Revenue Code made by section 1858 of P.L. 112-10,

15section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L.

16112-141, and changes that indirectly affect the provisions applicable to this

17subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and

18sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply for taxable

19years beginning before January 1, 2013, and changes to the Internal Revenue Code

20made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, and changes that

21indirectly affect the provisions applicable to this subchapter made by sections 101

22and 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin purposes at the

23same time as for federal purposes.

13January 1, 2014, "Internal Revenue Code," for corporations that are subject to a tax

14on unrelated business income under s. 71.26 (1) (a), means the federal Internal

15Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and

16110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

17103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188,

18sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, section

19431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

20202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

21(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

22910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

231326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

24301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

25(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L.

1109-222, P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

2of division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except

3sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2,

43, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.

5110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246,

6except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections

73071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343,

8except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of

9division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521,

101522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L. 111-147, P.L.

11111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021,

129022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L. 111-152, except sections

131403 and 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L.

14111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections

152014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended

16by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241,

1740242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L.

18113-168, and as indirectly affected in the provisions applicable to this subchapter by

19P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,

20P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.

21102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150

22(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.

23103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),

241311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.

25105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.

1106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573,

2P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.

3107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

4107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

5excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

6excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

7excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

8excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

9P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

101305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

11109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

12section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

13relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

14109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

15P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

16of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

178234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

18and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

19of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

2015312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

21sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

22of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

23of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

241402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

25111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004,

19005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.

2111-148, sections 1403 and 1407 of P.L. 111-152, P.L. 111-192, section 1601 of P.L.

3111-203, sections 215 and 217 of P.L. 111-226, sections 2014, 2043, 2111, 2112, and

42113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L. 112-10, section 1108 of P.L.

5112-95, sections 40211, 40241, 40242, and 100121 of P.L. 112-141, and sections 101

6and 902 of P.L. 112-240, and P.L. 113-168. The Internal Revenue Code applies for

7Wisconsin purposes at the same time as for federal purposes, except that changes

8made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.

9111-148, sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L. 112-10, section

101108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141

11do not apply for taxable years beginning before January 1, 2013. Amendments to the

12federal Internal Revenue Code enacted after December 31, 2010, do not apply to this

13paragraph with respect to taxable years beginning after December 31, 2010, except

14that changes to the Internal Revenue Code made by section 1858 of P.L. 112-10,

15section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L.

16112-141, and changes that indirectly affect the provisions applicable to this

17subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and

18sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply for taxable

19years beginning before January 1, 2013, and changes to the Internal Revenue Code

20made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, and changes that

21indirectly affect the provisions applicable to this subchapter made by sections 101

22and 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin purposes at the

23same time as for federal purposes.

SB21,897,5

171.22 (4m) (j) 1. For taxable years beginning after December 31, 2013,

2"Internal Revenue Code", for corporations that are subject to a tax on unrelated

3business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as

4amended to December 31, 2013, except as provided in subds. 2. and 3. and subject

5to subd. 4.

171.22 (4m) (j) 1. For taxable years beginning after December 31, 2013,

2"Internal Revenue Code", for corporations that are subject to a tax on unrelated

3business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as

4amended to December 31, 2013, except as provided in subds. 2. and 3. and subject

5to subd. 4.

SB21,897,186
2. For purposes of this paragraph, "Internal Revenue Code" does not include

7the following provisions of federal public laws for taxable years beginning after

8December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.

9106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

10109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of

11P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.

12110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

1315303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,

14and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections

151232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,

16214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240 sections 753,

17754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,

18323, 324, 326, 327, and 411 of P.L. 112-240.

7the following provisions of federal public laws for taxable years beginning after

8December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.

9106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

10109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of

11P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.

12110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

1315303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,

14and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections

151232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,

16214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240 sections 753,

17754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,

18323, 324, 326, 327, and 411 of P.L. 112-240.

SB21,897,2219
3. For purposes of this paragraph, "Internal Revenue Code" does not include

20amendments to the federal Internal Revenue Code enacted after December 31, 2013,

21except that "Internal Revenue Code" includes the provisions of the following federal

22public laws:

20amendments to the federal Internal Revenue Code enacted after December 31, 2013,

21except that "Internal Revenue Code" includes the provisions of the following federal

22public laws:

SB21,898,3

14. For purposes of this paragraph, the provisions of federal public laws that

2directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,

3apply for Wisconsin purposes at the same time as for federal purposes.

14. For purposes of this paragraph, the provisions of federal public laws that

2directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,

3apply for Wisconsin purposes at the same time as for federal purposes.

SB21,898,85
71.26 (1) (b) Political units. Income received by the United States, the state

6and all counties, cities, villages, towns, school districts, technical college districts,

7joint local water authorities created under s. 66.0823, long-term care districts under

8s. 46.2895 or other political units of this state.

6and all counties, cities, villages, towns, school districts, technical college districts,

7joint local water authorities created under s. 66.0823, long-term care districts under

8s. 46.2895 or other political units of this state.

SB21,898,1410
71.26 (1) (be) Certain authorities. Income of the University of Wisconsin

11Hospitals and Clinics Authority, the University of Wisconsin System Authority, of

12the Fox River Navigational System Authority, of the Wisconsin Economic

13Development Corporation Forward Wisconsin Development Authority, and of the

14Wisconsin Aerospace Authority.

11Hospitals and Clinics Authority, the University of Wisconsin System Authority, of

12the Fox River Navigational System Authority, of the Wisconsin Economic

13Development Corporation Forward Wisconsin Development Authority, and of the

14Wisconsin Aerospace Authority.

SB21,898,2116
71.26 (1) (bm) Certain local districts. Income of a local exposition district

17created under subch. II of ch. 229, a local professional baseball park district created

18under subch. III of ch. 229, a local professional football stadium district created

19under subch. IV of ch. 229, or a local cultural arts district created under subch. V of

20ch. 229, or a local sports and entertainment district created under subch. VI of ch.

21229.

17created under subch. II of ch. 229, a local professional baseball park district created

18under subch. III of ch. 229, a local professional football stadium district created

19under subch. IV of ch. 229, or a local cultural arts district created under subch. V of

20ch. 229, or a local sports and entertainment district created under subch. VI of ch.

21229.

SB21,899,1023
71.26 (1) (d) Bank in liquidation. Income of any bank placed in the hands of

24the division of banking department of financial institutions and professional

25standards for liquidation under s. 220.08, if the tax levied, assessed or collected

1under this chapter on account of such bank diminishes the assets thereof so that full

2payment of all depositors cannot be made. Whenever the division of banking

3department of financial institutions and professional standards certifies to the

4department of revenue that the tax or any part thereof levied and assessed under this

5chapter against any such bank will so diminish the assets thereof that full payment

6of all depositors cannot be made, the department of revenue shall cancel and abate

7such tax or part thereof, together with any penalty thereon. This paragraph shall

8apply to unpaid taxes which were levied and assessed subsequent to the time the

9bank was taken over by the division of banking department of financial institutions

10and professional standards.

24the division of banking department of financial institutions and professional

25standards for liquidation under s. 220.08, if the tax levied, assessed or collected

1under this chapter on account of such bank diminishes the assets thereof so that full

2payment of all depositors cannot be made. Whenever the division of banking

3department of financial institutions and professional standards certifies to the

4department of revenue that the tax or any part thereof levied and assessed under this

5chapter against any such bank will so diminish the assets thereof that full payment

6of all depositors cannot be made, the department of revenue shall cancel and abate

7such tax or part thereof, together with any penalty thereon. This paragraph shall

8apply to unpaid taxes which were levied and assessed subsequent to the time the

9bank was taken over by the division of banking department of financial institutions

10and professional standards.

SB21,899,1412
71.26 (1m) (e) Those issued under s. 234.65, 2013 stats., to fund an economic

13development loan to finance construction, renovation or development of property

14that would be exempt under s. 70.11 (36).

13development loan to finance construction, renovation or development of property

14that would be exempt under s. 70.11 (36).

SB21,899,1916
71.26 (1m) (em) Those issued under s. 234.08, 2013 stats., or s. 234.61, 2013

17stats., on or after January 1, 2004, or the Forward Wisconsin Development Authority

18under s. 235.609 or 235.61, if the obligations are issued to fund multifamily

19affordable housing projects or elderly housing projects.

17stats., on or after January 1, 2004, or the Forward Wisconsin Development Authority

18under s. 235.609 or 235.61, if the obligations are issued to fund multifamily

19affordable housing projects or elderly housing projects.

SB21,899,2421
71.26 (1m) (k) 1. The bonds or notes are used to fund multifamily affordable

22housing projects or elderly housing projects in this state, and the Forward Wisconsin

23Housing and Economic Development Authority has the authority to issue its bonds

24or notes for the project being funded.

22housing projects or elderly housing projects in this state, and the Forward Wisconsin

23Housing and Economic Development Authority has the authority to issue its bonds

24or notes for the project being funded.

SB21,900,3

171.26 (1m) (m) Those issued by the Forward Wisconsin Housing and Economic

2Development Authority to provide loans to a public affairs network under s. 235.75

3(4) or s. 234.75 (4), 2013 stats.

171.26 (1m) (m) Those issued by the Forward Wisconsin Housing and Economic

2Development Authority to provide loans to a public affairs network under s. 235.75

3(4) or s. 234.75 (4), 2013 stats.

SB21,900,65
71.26 (1m) (n) 1. Those issued by the state under s. 16.527 (3) (d) to assist a local

6sports and entertainment district created under subch. VI of ch. 229.

6sports and entertainment district created under subch. VI of ch. 229.

SB21,900,97
2. Those issued under one of the provisions specified in s. 229.863 (3) by a local

8unit, as defined in s. 229.858 (4), to assist a local sports and entertainment district

9created under subch. VI of ch. 229.

8unit, as defined in s. 229.858 (4), to assist a local sports and entertainment district

9created under subch. VI of ch. 229.

SB21,900,1812
71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),

13(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),

14(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and

15(9s) and not passed through by a partnership, limited liability company, or

16tax-option corporation that has added that amount to the partnership's, limited

17liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k)

18(g).

13(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),

14(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and

15(9s) and not passed through by a partnership, limited liability company, or

16tax-option corporation that has added that amount to the partnership's, limited

17liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k)

18(g).

SB21,907,1521
71.26 (2) (b) 7. For taxable years that begin after December 31, 2008, and

22before January 1, 2011, for a corporation, conduit, or common law trust which

23qualifies as a regulated investment company, real estate mortgage investment

24conduit, real estate investment trust, or financial asset securitization investment

25trust under the Internal Revenue Code as amended to December 31, 2008, excluding

1sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

213174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

31605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

4of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of

5P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,

6sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211,

7242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305,

81308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,

9section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as

10it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,

11sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L.

12110-140, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L.

13110-234, sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246, except section

1415316 of P.L. 110-246, P.L. 110-289, except section 3093 of P.L. 110-289, P.L.

15110-317, and P.L. 110-343, except section 301 of division B and section 313 of

16division C of P.L. 110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521,

171522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

18111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

19111-240, and P.L. 111-325, and P.L. 113-168, and as indirectly affected in the

20provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,

21P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,

22excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.

23103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

24103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,

25excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

1104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.

2105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections

3162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.

4107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections

5101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.

6107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

7108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.

8108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.

9108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,

10847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.

11109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

121329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

13109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

14sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

15(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

16209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245,

17excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L. 110-246,

18section 3093 of P.L. 110-289, section 301 of division B and section 313 of division C

19of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521,

201522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

21111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

22111-240, and P.L. 111-325, and P.L. 113-168, "net income" means the federal

23regulated investment company taxable income, federal real estate mortgage

24investment conduit taxable income, federal real estate investment trust or financial

25asset securitization investment trust taxable income of the corporation, conduit, or

1trust as determined under the Internal Revenue Code as amended to December 31,

22008, excluding sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d),

313171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f),

41311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections

5162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101

6and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201

7of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101,

8102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1,

9sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351

10of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101,

11105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of

12P.L. 109-135, sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L.

13110-28, P.L. 110-140, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L.

14110-185, P.L. 110-234, sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246,

15except section 15316 of P.L. 110-246, P.L. 110-289, except section 3093 of P.L.

16110-289, P.L. 110-317, and P.L. 110-343, except section 301 of division B and section

17313 of division C of P.L. 110-343, and as amended by sections 1261, 1262, 1401, 1402,

181521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147,

19P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112

20of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, and as indirectly affected in the

21provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,

22P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,

23excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.

24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

25103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,

1excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

2104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.

3105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections

4162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.

5107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections

6101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.

7107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

8108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.

9108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.

10108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,

11847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.

12109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

131329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

14109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

15sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

16(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

17209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245,

18excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L. 110-246,

19section 3093 of P.L. 110-289, section 301 of division B and section 313 of division C

20of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521,

211522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

22111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

23111-240, and P.L. 111-325, and P.L. 113-168, except that property that, under s.

2471.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983

25to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall

1continue to be depreciated under the Internal Revenue Code as amended to

2December 31, 1980, and except that the appropriate amount shall be added or

3subtracted to reflect differences between the depreciation or adjusted basis for

4federal income tax purposes and the depreciation or adjusted basis under this

5chapter of any property disposed of during the taxable year. The Internal Revenue

6Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.

7102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

8sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

94, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section

10431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

11202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

12(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

13910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

141326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

15301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

16(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513

17of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L. 110-141, P.L. 110-142,

18P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234, sections 110, 113, and 301 of

19P.L. 110-245, P.L. 110-246, except section 15316 of P.L. 110-246, P.L. 110-289,

20except section 3093 of P.L. 110-289, P.L. 110-317, and P.L. 110-343, except section

21301 of division B and section 313 of division C of P.L. 110-343, and as amended by

22sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

23111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

24215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

25and as indirectly affected in the provisions applicable to this subchapter by P.L.

199-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.

2101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.

3102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150

4(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.

5103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),

61311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.

7105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.

8106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,

9P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

10107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.

11107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

12106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201

13of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,

14308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102,

15201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,

16P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,

171323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59,

18excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L.

19109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section

201400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.

21109-222, excluding sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L.

22109-227, P.L. 109-280, P.L. 110-245, excluding sections 110, 113, and 301 of P.L.

23110-245, section 15316 of P.L. 110-246, section 3093 of P.L. 110-289, section 301 of

24division B and section 313 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

25sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

1111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

2215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

3applies for Wisconsin purposes at the same time as for federal purposes.

4Amendments to the Internal Revenue Code enacted after December 31, 2008, do not

5apply to this subdivision with respect to taxable years that begin after

6December 31, 2008, and before January 1, 2011, except that changes to the Internal

7Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541

8of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of

9P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L.

10111-325, and P.L. 113-168, and changes that indirectly affect the provisions

11applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522,

121531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192,

13section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240,

14and P.L. 111-325, and P.L. 113-168, apply for Wisconsin purposes at the same time

15as for federal purposes.

22before January 1, 2011, for a corporation, conduit, or common law trust which

23qualifies as a regulated investment company, real estate mortgage investment

24conduit, real estate investment trust, or financial asset securitization investment

25trust under the Internal Revenue Code as amended to December 31, 2008, excluding

1sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

213174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

31605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

4of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of

5P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,

6sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211,

7242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305,

81308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,

9section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as

10it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,

11sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L.

12110-140, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L.

13110-234, sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246, except section

1415316 of P.L. 110-246, P.L. 110-289, except section 3093 of P.L. 110-289, P.L.

15110-317, and P.L. 110-343, except section 301 of division B and section 313 of

16division C of P.L. 110-343, and as amended by sections 1261, 1262, 1401, 1402, 1521,

171522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

18111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

19111-240, and P.L. 111-325, and P.L. 113-168, and as indirectly affected in the

20provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,

21P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,

22excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.

23103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

24103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,

25excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

1104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.

2105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections

3162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.

4107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections

5101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.

6107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

7108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.

8108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.

9108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,

10847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.

11109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

121329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

13109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

14sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

15(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

16209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245,

17excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L. 110-246,

18section 3093 of P.L. 110-289, section 301 of division B and section 313 of division C

19of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521,

201522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

21111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

22111-240, and P.L. 111-325, and P.L. 113-168, "net income" means the federal

23regulated investment company taxable income, federal real estate mortgage

24investment conduit taxable income, federal real estate investment trust or financial

25asset securitization investment trust taxable income of the corporation, conduit, or

1trust as determined under the Internal Revenue Code as amended to December 31,

22008, excluding sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d),

313171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f),

41311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections

5162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101

6and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201

7of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101,

8102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1,

9sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351

10of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101,

11105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of

12P.L. 109-135, sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L.

13110-28, P.L. 110-140, P.L. 110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L.

14110-185, P.L. 110-234, sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246,

15except section 15316 of P.L. 110-246, P.L. 110-289, except section 3093 of P.L.

16110-289, P.L. 110-317, and P.L. 110-343, except section 301 of division B and section

17313 of division C of P.L. 110-343, and as amended by sections 1261, 1262, 1401, 1402,

181521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147,

19P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112

20of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, and as indirectly affected in the

21provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647,

22P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,

23excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.

24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

25103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,

1excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

2104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.

3105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections

4162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.

5107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections

6101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.

7107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

8108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.

9108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.

10108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,

11847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.

12109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

131329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

14109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

15sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

16(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

17209, 503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245,

18excluding sections 110, 113, and 301 of P.L. 110-245, section 15316 of P.L. 110-246,

19section 3093 of P.L. 110-289, section 301 of division B and section 313 of division C

20of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521,

211522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L.

22111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L.

23111-240, and P.L. 111-325, and P.L. 113-168, except that property that, under s.

2471.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983

25to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall

1continue to be depreciated under the Internal Revenue Code as amended to

2December 31, 1980, and except that the appropriate amount shall be added or

3subtracted to reflect differences between the depreciation or adjusted basis for

4federal income tax purposes and the depreciation or adjusted basis under this

5chapter of any property disposed of during the taxable year. The Internal Revenue

6Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L.

7102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66,

8sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3,

94, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section

10431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and

11202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403

12(a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and

13910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325,

141326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section

15301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402

16(e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 209, 503, and 513

17of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L. 110-141, P.L. 110-142,

18P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234, sections 110, 113, and 301 of

19P.L. 110-245, P.L. 110-246, except section 15316 of P.L. 110-246, P.L. 110-289,

20except section 3093 of P.L. 110-289, P.L. 110-317, and P.L. 110-343, except section

21301 of division B and section 313 of division C of P.L. 110-343, and as amended by

22sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

23111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

24215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

25and as indirectly affected in the provisions applicable to this subchapter by P.L.

199-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.

2101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.

3102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150

4(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.

5103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),

61311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.

7105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.

8106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15,

9P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

10107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.

11107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

12106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201

13of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,

14308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102,

15201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,

16P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,

171323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59,

18excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L.

19109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section

201400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.

21109-222, excluding sections 101, 207, 209, 503, and 513 of P.L. 109-222, P.L.

22109-227, P.L. 109-280, P.L. 110-245, excluding sections 110, 113, and 301 of P.L.

23110-245, section 15316 of P.L. 110-246, section 3093 of P.L. 110-289, section 301 of

24division B and section 313 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

25sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

1111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section

2215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168,

3applies for Wisconsin purposes at the same time as for federal purposes.

4Amendments to the Internal Revenue Code enacted after December 31, 2008, do not

5apply to this subdivision with respect to taxable years that begin after

6December 31, 2008, and before January 1, 2011, except that changes to the Internal

7Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541

8of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of

9P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L.

10111-325, and P.L. 113-168, and changes that indirectly affect the provisions

11applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522,

121531, and 1541 of division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192,

13section 1601 of P.L. 111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240,

14and P.L. 111-325, and P.L. 113-168, apply for Wisconsin purposes at the same time

15as for federal purposes.

SB21,916,1117
71.26 (2) (b) 8. For taxable years that begin after December 31, 2010, and

18before January 1, 2013, for a corporation, conduit, or common law trust which

19qualifies as a regulated investment company, real estate mortgage investment

20conduit, real estate investment trust, or financial asset securitization investment

21trust under the Internal Revenue Code as amended to December 31, 2010, excluding

22sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

2313174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

241605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

25of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of

1P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,

2sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211,

3242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305,

41308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,

5section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as

6it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,

7sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117,

8406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division

9C of P.L. 109-432, P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of

10P.L. 110-28, P.L. 110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections

113 (b) and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301

12of P.L. 110-245, P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and

1315342 of P.L. 110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of

14P.L. 110-317, P.L. 110-343, except sections 116, 208, 211, and 301 of division B and

15sections 313 and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261,

161262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201

17of P.L. 111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108,

1810908, and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152,

19P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215

20and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and

212113 of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L.

22112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable

23to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.

24101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections

25103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

1sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.

2103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections

31123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.

4104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.

5106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

6P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.

7107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)

8of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

9excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

10excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

11excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

12excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

13P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

141305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

15109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

16section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

17relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

18109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

19P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

20of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

218234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

22and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

23of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

2415312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

25sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

1of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

2of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

31402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

4111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,

59022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.

6111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

72014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.

8112-240, and P.L. 113-168, "net income" means the federal regulated investment

9company taxable income, federal real estate mortgage investment conduit taxable

10income, federal real estate investment trust or financial asset securitization

11investment trust taxable income of the corporation, conduit, or trust as determined

12under the Internal Revenue Code as amended to December 31, 2010, excluding

13sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

1413174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

151605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

16of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of

17P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,

18sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211,

19242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305,

201308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,

21section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as

22it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,

23sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117,

24406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division

25C of P.L. 109-432, P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of

1P.L. 110-28, P.L. 110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections

23 (b) and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301

3of P.L. 110-245, P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and

415342 of P.L. 110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of

5P.L. 110-317, P.L. 110-343, except sections 116, 208, 211, and 301 of division B and

6sections 313 and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261,

71262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201

8of P.L. 111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108,

910908, and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152,

10P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215

11and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and

122113 of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L.

13112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable

14to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.

15101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections

16103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.

18103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections

191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.

20104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.

21106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

22P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.

23107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)

24of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

25excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

1excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

2excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

3excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

4P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

6109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

7section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

8relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

9109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

10P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

11of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

128234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

13and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

14of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

1515312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

16sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

17of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

18of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

191402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

20111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,

219022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.

22111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

232014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.

24112-240, and P.L. 113-168, except that property that, under s. 71.02 (1) (c) 8. to 11.,

251985 stats., is required to be depreciated for taxable years 1983 to 1986 under the

1Internal Revenue Code as amended to December 31, 1980, shall continue to be

2depreciated under the Internal Revenue Code as amended to December 31, 1980,

3and except that the appropriate amount shall be added or subtracted to reflect

4differences between the depreciation or adjusted basis for federal income tax

5purposes and the depreciation or adjusted basis under this chapter of any property

6disposed of during the taxable year. The Internal Revenue Code as amended to

7December 31, 2010, excluding sections 103, 104, and 110 of P.L. 102-227, sections

813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),

91202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.

10106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.

11107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.

12108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.

13108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.

14108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

151329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.

16109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),

17(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L. 109-222,

18P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of

19division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except sections

208215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2, 3, and 5

21of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

22P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246, except sections

234, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections 3071, 3081, and

243082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343, except sections 116,

25208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343,

1P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

2division B of P.L. 111-5, section 201 of P.L. 111-147, P.L. 111-148, except sections

31322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148, P.L. 111-152,

4except section 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L. 111-203,

5P.L. 111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240, except

6sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312, and as

7amended by section 902 of P.L. 112-240 and by P.L. 113-168, and as indirectly

8affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,

9P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508,

10P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

11102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

1213203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

13104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

14104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

15105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

16excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding

17section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

18excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

19107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

20108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

21108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

22(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

23337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

24P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

251329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

1109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

2sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

3(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

4503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, 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,

6sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

7excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

8and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

9110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

10110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

11excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

12and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

13sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

14111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

151322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148, section 1407

16of P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217 of

17P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325,

18and section 902 of P.L. 112-240, and P.L. 113-168, applies for Wisconsin purposes at

19the same time as for federal purposes, except that changes made by section 209 of

20P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A

21and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232, 8234, and

228236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3, and 5 of P.L.

23110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

24sections 110 and 113 of P.L. 110-245, sections 15312, 15313, 15314, and 15342 of P.L.

25110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.

1110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections 116, 208, and

2211 of division B and section 504 of division C of P.L. 110-343, section 14 of P.L.

3111-92, sections 531, 532, and 533 of P.L. 111-147, sections 10908 and 10909 of P.L.

4111-148, and section 2043 of P.L. 111-240 do not apply for taxable years beginning

5before January 1, 2011. Amendments to the Internal Revenue Code enacted after

6December 31, 2010, do not apply to this subdivision with respect to taxable years that

7begin after December 31, 2010, and before January 1, 2013, except that changes to

8the Internal Revenue Code made by section 902 of P.L. 112-240 and by P.L. 113-168,

9and changes that indirectly affect the provisions applicable to this subchapter made

10by section 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin purposes at

11the same time as for federal purposes.

18before January 1, 2013, for a corporation, conduit, or common law trust which

19qualifies as a regulated investment company, real estate mortgage investment

20conduit, real estate investment trust, or financial asset securitization investment

21trust under the Internal Revenue Code as amended to December 31, 2010, excluding

22sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

2313174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

241605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

25of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of

1P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,

2sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211,

3242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305,

41308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,

5section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as

6it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,

7sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117,

8406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division

9C of P.L. 109-432, P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of

10P.L. 110-28, P.L. 110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections

113 (b) and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301

12of P.L. 110-245, P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and

1315342 of P.L. 110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of

14P.L. 110-317, P.L. 110-343, except sections 116, 208, 211, and 301 of division B and

15sections 313 and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261,

161262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201

17of P.L. 111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108,

1810908, and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152,

19P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215

20and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and

212113 of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L.

22112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable

23to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.

24101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections

25103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

1sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.

2103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections

31123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.

4104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.

5106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

6P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.

7107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)

8of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

9excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

10excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

11excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

12excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

13P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

141305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

15109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

16section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

17relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

18109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

19P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

20of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

218234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

22and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

23of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

2415312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

25sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

1of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

2of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

31402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

4111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,

59022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.

6111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

72014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.

8112-240, and P.L. 113-168, "net income" means the federal regulated investment

9company taxable income, federal real estate mortgage investment conduit taxable

10income, federal real estate investment trust or financial asset securitization

11investment trust taxable income of the corporation, conduit, or trust as determined

12under the Internal Revenue Code as amended to December 31, 2010, excluding

13sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

1413174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

151605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

16of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of

17P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173,

18sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211,

19242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305,

201308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58,

21section 11146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as

22it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135,

23sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117,

24406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division

25C of P.L. 109-432, P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of

1P.L. 110-28, P.L. 110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections

23 (b) and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301

3of P.L. 110-245, P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and

415342 of P.L. 110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of

5P.L. 110-317, P.L. 110-343, except sections 116, 208, 211, and 301 of division B and

6sections 313 and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261,

71262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201

8of P.L. 111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108,

910908, and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152,

10P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215

11and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and

122113 of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L.

13112-240 and by P.L. 113-168, and as indirectly affected in the provisions applicable

14to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.

15101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections

16103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.

18103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections

191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.

20104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.

21106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

22P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L.

23107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a)

24of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,

25excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,

1excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,

2excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,

3excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of

4P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections

51305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.

6109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

7section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it

8relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.

9109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,

10P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

11of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,

128234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,

13and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)

14of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,

1515312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding

16sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)

17of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504

18of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,

191402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

20111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,

219022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.

22111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

232014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.

24112-240, and P.L. 113-168, except that property that, under s. 71.02 (1) (c) 8. to 11.,

251985 stats., is required to be depreciated for taxable years 1983 to 1986 under the

1Internal Revenue Code as amended to December 31, 1980, shall continue to be

2depreciated under the Internal Revenue Code as amended to December 31, 1980,

3and except that the appropriate amount shall be added or subtracted to reflect

4differences between the depreciation or adjusted basis for federal income tax

5purposes and the depreciation or adjusted basis under this chapter of any property

6disposed of during the taxable year. The Internal Revenue Code as amended to

7December 31, 2010, excluding sections 103, 104, and 110 of P.L. 102-227, sections

813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),

91202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.

10106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L.

11107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L.

12108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.

13108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.

14108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

151329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L.

16109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e),

17(j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L. 109-222,

18P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of

19division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except sections

208215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2, 3, and 5

21of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

22P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246, except sections

234, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections 3071, 3081, and

243082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343, except sections 116,

25208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343,

1P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

2division B of P.L. 111-5, section 201 of P.L. 111-147, P.L. 111-148, except sections

31322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148, P.L. 111-152,

4except section 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L. 111-203,

5P.L. 111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240, except

6sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312, and as

7amended by section 902 of P.L. 112-240 and by P.L. 113-168, and as indirectly

8affected in the provisions applicable to this subchapter by P.L. 99-514, P.L. 100-203,

9P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508,

10P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L.

11102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and

1213203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L.

13104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.

14104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L.

15105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554,

16excluding sections 162 and 165 of P.L. 106-554, P.L. 107-15, P.L. 107-16, excluding

17section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

18excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

19107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

20108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

21108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

22(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

23337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

24P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

251329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

1109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

2sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

3(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

4503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, 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,

6sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

7excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

8and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

9110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

10110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

11excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

12and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

13sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

14111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

151322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148, section 1407

16of P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217 of

17P.L. 111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325,

18and section 902 of P.L. 112-240, and P.L. 113-168, applies for Wisconsin purposes at

19the same time as for federal purposes, except that changes made by section 209 of

20P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A

21and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232, 8234, and

228236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3, and 5 of P.L.

23110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

24sections 110 and 113 of P.L. 110-245, sections 15312, 15313, 15314, and 15342 of P.L.

25110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L.

1110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections 116, 208, and

2211 of division B and section 504 of division C of P.L. 110-343, section 14 of P.L.

3111-92, sections 531, 532, and 533 of P.L. 111-147, sections 10908 and 10909 of P.L.

4111-148, and section 2043 of P.L. 111-240 do not apply for taxable years beginning

5before January 1, 2011. Amendments to the Internal Revenue Code enacted after

6December 31, 2010, do not apply to this subdivision with respect to taxable years that

7begin after December 31, 2010, and before January 1, 2013, except that changes to

8the Internal Revenue Code made by section 902 of P.L. 112-240 and by P.L. 113-168,

9and changes that indirectly affect the provisions applicable to this subchapter made

10by section 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin purposes at

11the same time as for federal purposes.

SB21,925,1913
71.26 (2) (b) 9. For taxable years that begin after December 31, 2012, and

14before January 1, 2014, for a corporation, conduit, or common law trust which

15qualifies as a regulated investment company, real estate mortgage investment

16conduit, real estate investment trust, or financial asset securitization investment

17trust under the Internal Revenue Code as amended to December 31, 2010, excluding

18sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

1913174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

201605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

21of P.L. 106-554, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

22sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

23308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

24337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

251310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

111146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

2to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

3207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,

4412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

5P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.

6110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),

7(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,

8P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.

9110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,

10P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313

11and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,

121402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.

13111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013,

149014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L.

15111-152, except sections 1403 and 1407 of P.L. 111-152, P.L. 111-203, except section

161601 of P.L. 111-203, P.L. 111-226, except sections 215 and 217 of P.L. 111-226, P.L.

17111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L.

18111-312, and as amended by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95,

19sections 40211, 40241, 40242, and 100121 of P.L. 112-141, and sections 101 and 902

20of P.L. 112-240, and P.L. 113-168, and as indirectly affected in the provisions

21applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.

22101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,

23excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.

24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

25103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,

1excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

2104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.

3105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections

4162 and 165 of P.L. 106-554, P.L. 106-573, P.L. 107-15, P.L. 107-16, excluding

5section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

6excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

7107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

8108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

9108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

10(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

11337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

12P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

131329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

14109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

15sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

16(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

17503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410,

18412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

19sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

20excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

21and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

22110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

23110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

24excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

25and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

1sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

2111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

31322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

410908, and 10909 of P.L. 111-148, sections 1403 and 1407 of P.L. 111-152, P.L.

5111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

62014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L.

7112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121 of P.L.

8112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, "net income"

9means the federal regulated investment company taxable income, federal real estate

10mortgage investment conduit taxable income, federal real estate investment trust

11or financial asset securitization investment trust taxable income of the corporation,

12conduit, or trust as determined under the Internal Revenue Code as amended to

13December 31, 2010, excluding sections 103, 104, and 110 of P.L. 102-227, sections

1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),

151202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.

16106-519, sections 162 and 165 of P.L. 106-554, section 431 of P.L. 107-16, sections

17101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section

181201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections

19101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.

20109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,

21and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L. 109-73,

22sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

23(q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L. 109-222, P.L.

24109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division

25A and section 403 of division C of P.L. 109-432, P.L. 110-28, except sections 8215,

18231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2, 3, and 5 of P.L.

2110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172, P.L.

3110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246, except sections 4,

415312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections 3071, 3081, and

53082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343, except sections 116,

6208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343,

7P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

8division B of P.L. 111-5, section 201 of P.L. 111-147, P.L. 111-148, except sections

91322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

1010908, and 10909 of P.L. 111-148, P.L. 111-152, except sections 1403 and 1407 of P.L.

11111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except

12sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111,

132112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended by section 1858

14of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121

15of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, and as

16indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.

17100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.

18101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.

19102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),

2013174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.

21104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605

22(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.

23105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.

24106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573, P.L. 107-15,

25P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

1107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.

2107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

3106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201

4of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,

5308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102,

6201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,

7P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,

81323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59,

9excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L.

10109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section

111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.

12109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-227,

13P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A

14and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232, 8234, and

158236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3, and 5 of P.L.

16110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

17P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4, 15312, 15313, 15314,

1815316, and 15342 of P.L. 110-246, P.L. 110-289, excluding sections 3071, 3081, and

193082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections

20116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.

21110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,

221531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L. 111-147, excluding

23section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,

249016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, section 1407 of

25P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L.

1111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325,

2section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242,

3and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L.

4113-168, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is

5required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue

6Code as amended to December 31, 1980, shall continue to be depreciated under the

7Internal Revenue Code as amended to December 31, 1980, and except that the

8appropriate amount shall be added or subtracted to reflect differences between the

9depreciation or adjusted basis for federal income tax purposes and the depreciation

10or adjusted basis under this chapter of any property disposed of during the taxable

11year. The Internal Revenue Code as amended to December 31, 2010, excluding

12sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

1313174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

141605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

15of P.L. 106-554, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

16sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

17308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

18337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

191310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

2011146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

21to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

22207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,

23412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

24P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.

25110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),

1(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,

2P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.

3110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,

4P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313

5and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,

61402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.

7111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013,

89014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L.

9111-152, except section 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L.

10111-203, P.L. 111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240,

11except sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312,

12and as amended by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections

1340211, 40241, 40242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L.

14112-240, and P.L. 113-168, and as indirectly affected in the provisions applicable to

15this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.

16101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections

17103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

18sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.

19103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections

201123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.

21104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.

22106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

23P.L. 106-554, P.L. 106-573, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.

24107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections

25101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.

1107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

2108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.

3108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.

4108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,

5847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.

6109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

71329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

8109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

9sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

10(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

11503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410,

12412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

13sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

14excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

15and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

16110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

17110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

18excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

19and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

20sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

21111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

221322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

2310908, and 10909 of P.L. 111-148, sections 1403 and 1407 of P.L. 111-152, P.L.

24111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

252014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L.

1112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121 of P.L.

2112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, applies for

3Wisconsin purposes at the same time as for federal purposes, except that changes

4made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.

5111-148, and sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L. 112-10,

6section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L.

7112-141 do not apply for taxable years beginning before January 1, 2013.

8Amendments to the federal Internal Revenue Code enacted after December 31, 2010,

9do not apply to this paragraph with respect to taxable years beginning after

10December 31, 2010, except that changes to the Internal Revenue Code made by

11section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and sections 40211, 40241,

1240242, and 100121 of P.L. 112-141, and changes that indirectly affect the provisions

13applicable to this subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L.

14112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply

15for taxable years beginning before January 1, 2013, and changes to the Internal

16Revenue Code made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, and

17changes that indirectly affect the provisions applicable to this subchapter made by

18sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin

19purposes at the same time as for federal purposes.

14before January 1, 2014, for a corporation, conduit, or common law trust which

15qualifies as a regulated investment company, real estate mortgage investment

16conduit, real estate investment trust, or financial asset securitization investment

17trust under the Internal Revenue Code as amended to December 31, 2010, excluding

18sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

1913174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

201605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

21of P.L. 106-554, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

22sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

23308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

24337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

251310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

111146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

2to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

3207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,

4412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

5P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.

6110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),

7(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,

8P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.

9110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,

10P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313

11and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,

121402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.

13111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013,

149014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L.

15111-152, except sections 1403 and 1407 of P.L. 111-152, P.L. 111-203, except section

161601 of P.L. 111-203, P.L. 111-226, except sections 215 and 217 of P.L. 111-226, P.L.

17111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L.

18111-312, and as amended by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95,

19sections 40211, 40241, 40242, and 100121 of P.L. 112-141, and sections 101 and 902

20of P.L. 112-240, and P.L. 113-168, and as indirectly affected in the provisions

21applicable to this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.

22101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227,

23excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L.

24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.

25103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188,

1excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L.

2104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L.

3105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections

4162 and 165 of P.L. 106-554, P.L. 106-573, P.L. 107-15, P.L. 107-16, excluding

5section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147,

6excluding sections 101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L.

7107-276, P.L. 107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L.

8108-27, P.L. 108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L.

9108-203, P.L. 108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403

10(a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336,

11337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7,

12P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

131329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

14109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

15sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

16(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

17503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410,

18412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

19sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

20excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

21and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

22110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

23110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

24excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

25and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

1sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

2111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

31322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

410908, and 10909 of P.L. 111-148, sections 1403 and 1407 of P.L. 111-152, P.L.

5111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

62014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L.

7112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121 of P.L.

8112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, "net income"

9means the federal regulated investment company taxable income, federal real estate

10mortgage investment conduit taxable income, federal real estate investment trust

11or financial asset securitization investment trust taxable income of the corporation,

12conduit, or trust as determined under the Internal Revenue Code as amended to

13December 31, 2010, excluding sections 103, 104, and 110 of P.L. 102-227, sections

1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b),

151202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L.

16106-519, sections 162 and 165 of P.L. 106-554, section 431 of P.L. 107-16, sections

17101 and 301 (a) of P.L. 107-147, sections 106, 201, and 202 of P.L. 108-27, section

181201 of P.L. 108-173, sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, sections

19101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L.

20109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348,

21and 1351 of P.L. 109-58, section 11146 of P.L. 109-59, section 301 of P.L. 109-73,

22sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

23(q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513 of P.L. 109-222, P.L.

24109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division

25A and section 403 of division C of P.L. 109-432, P.L. 110-28, except sections 8215,

18231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2, 3, and 5 of P.L.

2110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172, P.L.

3110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246, except sections 4,

415312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections 3071, 3081, and

53082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343, except sections 116,

6208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343,

7P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of

8division B of P.L. 111-5, section 201 of P.L. 111-147, P.L. 111-148, except sections

91322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

1010908, and 10909 of P.L. 111-148, P.L. 111-152, except sections 1403 and 1407 of P.L.

11111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except

12sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111,

132112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended by section 1858

14of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121

15of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, and as

16indirectly affected in the provisions applicable to this subchapter by P.L. 99-514, P.L.

17100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L.

18101-508, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.

19102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),

2013174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.

21104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605

22(d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34, P.L.

23105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L. 106-230, P.L.

24106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573, P.L. 107-15,

25P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L. 107-116, P.L.

1107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L. 107-147, P.L.

2107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27, excluding sections

3106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173, excluding section 1201

4of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311, excluding sections 306,

5308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357, excluding sections 101, 102,

6201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 108-375,

7P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections 1305, 1308, 1309, 1310,

81323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, P.L. 109-59,

9excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding section 301 of P.L.

10109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section

111400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L. 109-151, P.L.

12109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222, P.L. 109-227,

13P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A

14and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232, 8234, and

158236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3, and 5 of P.L.

16110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172,

17P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4, 15312, 15313, 15314,

1815316, and 15342 of P.L. 110-246, P.L. 110-289, excluding sections 3071, 3081, and

193082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections

20116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.

21110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522,

221531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L. 111-147, excluding

23section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014,

249016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, section 1407 of

25P.L. 111-152, P.L. 111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L.

1111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325,

2section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242,

3and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L.

4113-168, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is

5required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue

6Code as amended to December 31, 1980, shall continue to be depreciated under the

7Internal Revenue Code as amended to December 31, 1980, and except that the

8appropriate amount shall be added or subtracted to reflect differences between the

9depreciation or adjusted basis for federal income tax purposes and the depreciation

10or adjusted basis under this chapter of any property disposed of during the taxable

11year. The Internal Revenue Code as amended to December 31, 2010, excluding

12sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d),

1313174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and

141605 (d) of P.L. 104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165

15of P.L. 106-554, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,

16sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,

17308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,

18337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

191310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section

2011146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates

21to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,

22207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,

23412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

24P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.

25110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),

1(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,

2P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.

3110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,

4P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313

5and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,

61402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.

7111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013,

89014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L.

9111-152, except section 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L.

10111-203, P.L. 111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240,

11except sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312,

12and as amended by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections

1340211, 40241, 40242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L.

14112-240, and P.L. 113-168, and as indirectly affected in the provisions applicable to

15this subchapter by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.

16101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections

17103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding

18sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L.

19103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections

201123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.

21104-193, P.L. 105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L.

22106-36, P.L. 106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of

23P.L. 106-554, P.L. 106-573, P.L. 107-15, P.L. 107-16, excluding section 431 of P.L.

24107-16, P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections

25101 and 301 (a) of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L.

1107-358, P.L. 108-27, excluding sections 106, 201, and 202 of P.L. 108-27, P.L.

2108-121, P.L. 108-173, excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L.

3108-218, P.L. 108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.

4108-311, P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422,

5847, 909, and 910 of P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L.

6109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328,

71329, 1348, and 1351 of P.L. 109-58, P.L. 109-59, excluding section 11146 of P.L.

8109-59, P.L. 109-73, excluding section 301 of P.L. 109-73, P.L. 109-135, excluding

9sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and

10(q), and 405 of P.L. 109-135, P.L. 109-151, P.L. 109-222, excluding sections 101, 207,

11503, and 513 of P.L. 109-222, P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410,

12412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,

13sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142,

14excluding sections 2, 3, and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b)

15and 11 (b), (e), and (g) of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L.

16110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L.

17110-289, excluding sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317,

18excluding section 9 (e) of P.L. 110-317, sections 116, 208, 211, and 301 of division B

19and sections 313 and 504 of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458,

20sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.

21111-5, P.L. 111-92, P.L. 111-147, excluding section 201 of P.L. 111-147, sections

221322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902,

2310908, and 10909 of P.L. 111-148, sections 1403 and 1407 of P.L. 111-152, P.L.

24111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections

252014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L.

1112-10, section 1108 of P.L. 112-95, sections 40211, 40241, 40242, and 100121 of P.L.

2112-141, and sections 101 and 902 of P.L. 112-240, and P.L. 113-168, applies for

3Wisconsin purposes at the same time as for federal purposes, except that changes

4made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.

5111-148, and sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L. 112-10,

6section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L.

7112-141 do not apply for taxable years beginning before January 1, 2013.

8Amendments to the federal Internal Revenue Code enacted after December 31, 2010,

9do not apply to this paragraph with respect to taxable years beginning after

10December 31, 2010, except that changes to the Internal Revenue Code made by

11section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and sections 40211, 40241,

1240242, and 100121 of P.L. 112-141, and changes that indirectly affect the provisions

13applicable to this subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L.

14112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply

15for taxable years beginning before January 1, 2013, and changes to the Internal

16Revenue Code made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, and

17changes that indirectly affect the provisions applicable to this subchapter made by

18sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin

19purposes at the same time as for federal purposes.

SB21,926,321
71.26 (2) (b) 10. a. For taxable years beginning after December 31, 2013, for a

22corporation, conduit, or common law trust which qualifies as a regulated investment

23company, real estate mortgage investment conduit, real estate investment trust, or

24financial asset securitization investment trust under the Internal Revenue Code,

25"net income" means the federal regulated investment company taxable income,

1federal real estate mortgage investment conduit taxable income, federal real estate

2investment trust or financial asset securitization investment trust taxable income

3of the corporation, conduit, or trust as determined under the Internal Revenue Code.

22corporation, conduit, or common law trust which qualifies as a regulated investment

23company, real estate mortgage investment conduit, real estate investment trust, or

24financial asset securitization investment trust under the Internal Revenue Code,

25"net income" means the federal regulated investment company taxable income,

1federal real estate mortgage investment conduit taxable income, federal real estate

2investment trust or financial asset securitization investment trust taxable income

3of the corporation, conduit, or trust as determined under the Internal Revenue Code.

SB21,926,64
b. For purposes of subd. 10. a., "Internal Revenue Code" means the federal

5Internal Revenue Code as amended to December 31, 2013, except as provided in

6subds. 10. c. and 10. d. and subject to subd. 10. e.

5Internal Revenue Code as amended to December 31, 2013, except as provided in

6subds. 10. c. and 10. d. and subject to subd. 10. e.

SB21,926,197
c. For purposes of subd. 10. a., "Internal Revenue Code" does not include the

8following provisions of federal public laws for taxable years beginning after

9December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.

10106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

11109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of

12P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.

13110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

1415303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,

15and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections

161232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,

17214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753,

18754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,

19323, 324, 326, 327, and 411 of P.L. 112-240.

8following provisions of federal public laws for taxable years beginning after

9December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.

10106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

11109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of

12P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.

13110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

1415303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,

15and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections

161232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,

17214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753,

18754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,

19323, 324, 326, 327, and 411 of P.L. 112-240.

SB21,926,2320
d. For purposes of subd. 10. a., "Internal Revenue Code" does not include

21amendments to the federal Internal Revenue Code enacted after December 31, 2013,

22except that "Internal Revenue Code" includes the provisions of P.L. 113-97, P.L.

23113-159, and P.L. 113-168.

21amendments to the federal Internal Revenue Code enacted after December 31, 2013,

22except that "Internal Revenue Code" includes the provisions of P.L. 113-97, P.L.

23113-159, and P.L. 113-168.

SB21,927,3

1e. For purposes of subd. 10. a., the provisions of federal public laws that directly

2or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply

3for Wisconsin purposes at the same time as for federal purposes.

1e. For purposes of subd. 10. a., the provisions of federal public laws that directly

2or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply

3for Wisconsin purposes at the same time as for federal purposes.

SB21,927,85
71.26 (3) (n) Sections 381, 382 and 383 (relating to carry-overs in certain

6corporate acquisitions) are modified so that they apply to losses under sub. (4) and

7credits under s. 71.28 (1di), (1dL), (1dm), (1dx), (3), (4), (4m), and (5) instead of to

8federal credits and federal net operating losses.

6corporate acquisitions) are modified so that they apply to losses under sub. (4) and

7credits under s. 71.28 (1di), (1dL), (1dm), (1dx), (3), (4), (4m), and (5) instead of to

8federal credits and federal net operating losses.

SB21,927,2010
71.28 (1) (a) Any corporation which contributes an amount to the community

11development finance authority under s. 233.03, 1985 stats., or to the housing and

12economic development authority under s. 234.03 (32), 2013 stats., or to the Forward

13Wisconsin Development Authority on behalf of the community development finance

14company under s. 235.95 and, in the same year, purchases common stock or

15partnership interests of the community development finance company issued under

16s. 233.05 (2), 1985 stats., or s. 234.95 (2), 2013 stats., or 235.95 in an amount no

17greater than the contribution to the authority may credit against taxes otherwise

18due an amount equal to 75% of the purchase price of the stock or partnership

19interests. The credit received under this paragraph may not exceed 75% of the

20contribution to the community development finance authority.

11development finance authority under s. 233.03, 1985 stats., or to the housing and

12economic development authority under s. 234.03 (32), 2013 stats., or to the Forward

13Wisconsin Development Authority on behalf of the community development finance

14company under s. 235.95 and, in the same year, purchases common stock or

15partnership interests of the community development finance company issued under

16s. 233.05 (2), 1985 stats., or s. 234.95 (2), 2013 stats., or 235.95 in an amount no

17greater than the contribution to the authority may credit against taxes otherwise

18due an amount equal to 75% of the purchase price of the stock or partnership

19interests. The credit received under this paragraph may not exceed 75% of the

20contribution to the community development finance authority.

SB21,928,62
71.28 (1dm) (a) 1. "Certified" means entitled under s. 235.395 (3) (a) 4. or s.

3238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits

4or certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5), 2013

5stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009

6stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.

3238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits

4or certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5), 2013

5stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009

6stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.

SB21,928,128
71.28 (1dm) (a) 3. "Development zone" means a development opportunity zone

9under s. 235.395 (1) (e) and (f) or 235.398 or s. 238.395 (1) (e) and (f), 2013 stats., or

10s. 238.398, 2013 stats., or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009

11stats., or an airport development zone under s. 235.3995 or s. 238.3995, 2013 stats.,

12or s. 560.7995, 2009 stats.

9under s. 235.395 (1) (e) and (f) or 235.398 or s. 238.395 (1) (e) and (f), 2013 stats., or

10s. 238.398, 2013 stats., or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009

11stats., or an airport development zone under s. 235.3995 or s. 238.3995, 2013 stats.,

12or s. 560.7995, 2009 stats.

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