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Please see http://docs.legis.wisconsin.gov for the production version.
Levy limit; joint fire departments
The property tax levy limit under current law does not apply to the amount that
a city, village, or town levies to pay for charges assessed by a joint fire department
if the current year increase in such charges is equal to or less than the percentage
change in the U.S. consumer price index for all urban consumers, U.S. city average,
as determined by the U.S. Department of Labor, for the 12 months ending on
September 30 of the year of the levy, plus 2 percent. The bill modifies the consumer
price index provision so that it is for the 12 months ending on August 31 of the year
of the levy.
INCOME tax
Disability income subtraction
Current law allows an individual with less than $20,200 of federal adjusted
gross income to claim a disability income subtraction on the individual's state tax

return, if the individual is at least 65 years of age and retired on disability, and, when
the individual retired, was permanently and totally disabled. For a married couple
filing a joint return, each spouse may claim the credit if they meet the criteria and
their combined income is less than $25,400. The bill replaces an obsolete reference
to the federal Internal Revenue Code with the language used to determine the
claimant's eligibility that existed under the obsolete reference.
Homestead credit
Under current law, an individual who is under the age of 62 and who does not
have a disability must have earned income in order to claim the homestead credit.
However, current law does not define earned income for purposes of claiming the
credit. The bill defines “earned income” for purposes of claiming the homestead
credit as wages, salaries, tips, and other employee compensation that may be
included in federal adjusted gross income for the taxable year, plus the amount of net
earnings from self-employment.
Current law also requires individuals who wish to claim the homestead credit
to add certain disqualified losses to homestead income in order to determine
eligibility to claim the credit. However, the requirement does not apply to an
individual whose primary income is from farming and whose farming operation
generates less than $250,000 in the year to which the claim relates. The bill clarifies
that an individual's primary income is from farming if the individual's gross income
from farming for the year in which the claim relates is greater than 50 percent of the
individual's total gross income from all sources for that year.
Pass-through entity audits
Under current law, in order to conduct an audit of a “pass-through” entity, DOR
must interact with each member of the entity. A pass-through entity is an entity
such as a partnership or limited liability company that passes the income of the
entity on to the individual partners or members. The bill requires a pass-through
entity to designate a member to act on the entity's behalf so that DOR may conduct
an audit without having to interact with each individual member.
Final audit determinations
Under current law, a taxpayer who receives a final audit determination from
DOR has 90 days to report to DOR any changes or corrections related to that
determination. The bill increases the time for providing that report to 180 days.
Historic rehabilitation credit
The bill modifies the procedure for transferring the historic rehabilitation tax
credit so that the person transferring the credit may file a claim for more than one
taxable year.
Nonresident income
The bill modifies current law so that nonresidents who derive business income
from services performed both in and outside this state determine the amount that
is subject to state income or franchise tax by using the same apportionment formula
under current law that applies to resident entities.

Sales tax
Property transferred with services
Current law provides that persons providing landscaping, printing,
fabricating, processing, or photographic services or performing services to tangible
personal property may purchase for resale, without paying the sales tax, items that
the person will transfer to a customer in conjunction with providing a service that
is subject to the sales tax. The bill provides that the exemption applies regardless
of whether the service is taxable.
Nonprofit organizations
The bill modifies the sales and use tax exemption for churches, religious
organizations, and certain nonprofit organizations to conform with DOR's current
practice with regard to the administration of the exemption. The bill provides that
the exemption applies to organizations that are exempt from federal taxation under
section 501 (c) (3) of the Internal Revenue Code and have received a determination
letter for the Internal Revenue Service. The bill also provides that the exemption
applies to churches and religious organizations that meet the requirements of
section 501 (c) (3) of the Internal Revenue Code, but are not required to apply for or
obtain tax-exempt status from the IRS.
Out-of-state retailer
Under current law, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 or 200 or more annual separate sales transactions into
this state must register with DOR and collect the sales tax on those sales and
transactions. The determination of the annual gross sales and transactions is based
on the retailer's taxable year for federal income tax purposes.
Under the bill, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 in the previous or current calendar year must register
with DOR and collect the sales tax on those sales.
Disclosure to state auditor
The bill allows the state auditor and Legislative Audit Bureau to examine sales
and use tax returns and related documents to the extent necessary for the bureau
to carry out its duties.
Other
Payments from counties to towns
Under current law, during the period beginning on the third Monday of March
and ending ten days after the annual town meeting, a county treasurer may not pay
to a town treasurer any money that belongs to the town and that is in the hands of
the county treasurer except upon a written order of the town board. The bill
eliminates this restriction.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB720,1 1Section 1. 48.561 (3) (a) 3. of the statutes is amended to read:
SB720,6,32 48.561 (3) (a) 3. Through a deduction of $20,101,300 from any state payment
3due that county under s. 79.035, 79.04, or 79.08 79.02 (1), as provided in par. (b).
SB720,2 4Section 2. 48.561 (3) (b) of the statutes is amended to read:
SB720,6,165 48.561 (3) (b) The department of administration shall collect the amount
6specified in par. (a) 3. from a county having a population of 750,000 or more by
7deducting all or part of that amount from any state payment due that county under
8s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall notify
9the department of revenue, by September 15 of each year, of the amount to be
10deducted from the state payments due under s. 79.035, 79.04, or 79.08 79.02 (1). The
11department of administration shall credit all amounts collected under this
12paragraph to the appropriation account under s. 20.437 (1) (kw) and shall notify the
13county from which those amounts are collected of that collection. The department
14may not expend any moneys from the appropriation account under s. 20.437 (1) (cx)
15for providing services to children and families under s. 48.48 (17) until the amounts
16in the appropriation account under s. 20.437 (1) (kw) are exhausted.
SB720,3 17Section 3 . 59.25 (3) (i) of the statutes is amended to read:
SB720,7,518 59.25 (3) (i) Make annually, on the 3rd Monday of March, a certified statement,
19and forward the statement to each municipal clerk in the county, showing the
20amount of money paid from the county treasury during the year next preceding to
21each municipal treasurer in the county. The statement shall specify the date of each

1payment, the amount thereof and the account upon which the payment was made.
2It shall be unlawful for any county treasurer to pay to the treasurer of any town any
3money in the hands of the county treasurer belonging to the town from the 3rd
4Monday of March until 10 days after the annual town meeting except upon the
5written order of the town board.
SB720,4 6Section 4 . 66.0602 (3) (h) 2. a. of the statutes is amended to read:
SB720,7,127 66.0602 (3) (h) 2. a. The total charges assessed by the joint fire department for
8the current year increase, relative to the total charges assessed by the joint fire
9department for the previous year, by a percentage that is less than or equal to the
10percentage change in the U.S. consumer price index for all urban consumers, U.S.
11city average, as determined by the U.S. department of labor, for the 12 months
12ending on September 30 August 31 of the year of the levy, plus 2 percent.
SB720,5 13Section 5. 66.0602 (6) (a) of the statutes is amended to read:
SB720,7,1614 66.0602 (6) (a) Reduce the amount of county and municipal aid payments the
15payment
to the political subdivision under s. 79.035 79.02 (1) in the following year
16by an amount equal to the amount of the penalized excess.
SB720,6 17Section 6. 66.0602 (6) (b) of the statutes is amended to read:
SB720,7,1918 66.0602 (6) (b) Ensure that the amount of any reductions in county and
19municipal aid
payments under par. (a) lapses to the general fund.
SB720,7 20Section 7. 66.1105 (6m) (d) 4. of the statutes is amended to read:
SB720,8,321 66.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the
22department of revenue shall notify the city that the report is past due. If the city does
23not file the report within 60 days of the date on the notice, except as provided in this
24subdivision, the department shall charge the city a fee of $100 per day for each day
25that the report is past due, up to a maximum penalty of $6,000 per report. If the city

1does not pay within 30 days of issuance, the department of revenue shall reduce and
2withhold the amount of the shared revenue payments to the city under subch. I of
3ch. 79
s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
SB720,8 4Section 8. 70.46 (4) of the statutes is amended to read:
SB720,8,135 70.46 (4) No board of review may be constituted unless it includes at least one
6voting member who, within 2 years of the board's first meeting, has attended
all
7members complete in each year
a training session under s. 73.03 (55) and unless that
8member is the municipality's chief executive officer or that officer's designee
. All but
9one member of the board may satisfy the training requirement under this subsection
10by participating in the training online. At least one member shall attend training
11in-person each year
. The municipal clerk shall provide an affidavit to the
12department of revenue stating whether the requirement under this subsection has
13been fulfilled.
SB720,9 14Section 9. 70.855 (4) (b) of the statutes is amended to read:
SB720,8,1915 70.855 (4) (b) If the department of revenue does not receive the fee imposed on
16a municipality under par. (a) by March 31 of the year following the department's
17determination under sub. (2) (b), the department shall reduce the distribution made
18to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall
19transfer that amount to the appropriation under s. 20.566 (2) (ga).
SB720,10 20Section 10. 70.995 (8) (c) 1. of the statutes is amended to read:
SB720,9,1021 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
22from assessment under this section to assessment under s. 70.32 (1) of property shall
23be first made in writing on a form prescribed by the department of revenue that
24specifies that the objector shall set forth the reasons for the objection, the objector's
25estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's

1estimate of the correct assessment. An objection shall be filed with the state board
2of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when
3the objection is filed unless a fee has been paid in respect to the same piece of property
4and that appeal has not been finally adjudicated. The objection is not filed until the
5fee is paid. Neither the state board of assessors nor the tax appeals commission may
6waive the requirement that objections be in writing. Persons who own land and
7improvements to that land may object to the aggregate value of that land and
8improvements to that land, but no person who owns land and improvements to that
9land may object only to the valuation of that land or only to the valuation of
10improvements to that land.
SB720,11 11Section 11. 70.995 (8) (d) of the statutes is amended to read:
SB720,9,2412 70.995 (8) (d) A municipality may file an objection with the state board of
13assessors to the amount, valuation, or taxability under this section or to the change
14from assessment under this section to assessment under s. 70.32 (1) of a specific
15property having a situs in the municipality, whether or not the owner of the specific
16property in question has filed an objection. Objection shall be made on a form
17prescribed by the department and filed with the board within the time prescribed in
18par. (b) 1. If the person assessed files an objection and the municipality affected does
19not file an objection, the municipality affected may file an appeal to that objection
20within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid
21when the objection is filed unless a fee has been paid in respect to the same piece of
22property and that appeal has not been finally adjudicated. The objection is not filed
23until the fee is paid. The board shall forthwith notify the person assessed of the
24objection filed by the municipality.
SB720,12 25Section 12 . 70.995 (14) (b) of the statutes is amended to read:
SB720,10,4
170.995 (14) (b) If the department of revenue does not receive the fee imposed
2on a municipality under par. (a) by March 31 of each year, the department shall
3reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the
4amount of the fee.
SB720,13 5Section 13. 71.04 (1) (a) of the statutes is amended to read:
SB720,11,256 71.04 (1) (a) All income or loss of resident individuals and resident estates and
7trusts shall follow the residence of the individual, estate or trust. Income or loss of
8nonresident individuals and nonresident estates and trusts from business, not
9requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
10business from which derived, except that all income that is realized from the sale of
11or purchase and subsequent sale or redemption of lottery prizes if the winning tickets
12were originally bought in this state shall be allocated to this state. All items of
13income, loss and deductions of nonresident individuals and nonresident estates and
14trusts derived from a tax-option corporation not requiring apportionment under
15sub. (9) shall follow the situs of the business of the corporation from which derived,
16except that all income that is realized from the sale of or purchase and subsequent
17sale or redemption of lottery prizes if the winning tickets were originally bought in
18this state shall be allocated to this state. Income or loss of nonresident individuals
19and nonresident estates and trusts derived from rentals and royalties from real
20estate or tangible personal property, or from the operation of any farm, mine or
21quarry, or from the sale of real property or tangible personal property shall follow the
22situs of the property from which derived. Income from personal services of
23nonresident individuals, including income from professions, shall follow the situs of
24the services. A nonresident limited partner's distributive share of partnership
25income shall follow the situs of the business, except that all income that is realized

1from the sale of or purchase and subsequent sale or redemption of lottery prizes if
2the winning tickets were originally bought in this state shall be allocated to this
3state. A nonresident limited liability company member's distributive share of
4limited liability company income shall follow the situs of the business, except that
5all income that is realized from the sale of or purchase and subsequent sale or
6redemption of lottery prizes if the winning tickets were originally bought in this state
7shall be allocated to this state. Income of nonresident individuals, estates and trusts
8from the state lottery under ch. 565 is taxable by this state. Income of nonresident
9individuals, estates and trusts from any multijurisdictional lottery under ch. 565 is
10taxable by this state, but only if the winning lottery ticket or lottery share was
11purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the
12department. Income of nonresident individuals, nonresident trusts and nonresident
13estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
14Income of nonresident individuals, estates and trusts from winnings from a casino
15or bingo hall that is located in this state and that is operated by a Native American
16tribe or band shall follow the situs of the casino or bingo hall. Income derived by a
17nonresident individual from a covenant not to compete is taxable by this state to the
18extent that the covenant was based on a Wisconsin-based activity. All other income
19or loss of nonresident individuals and nonresident estates and trusts, including
20income or loss derived from land contracts, mortgages, stocks, bonds and securities
21or from the sale of similar intangible personal property, shall follow the residence of
22such persons, except as provided in par. (b) and sub. (9), except that all income that
23is realized from the sale of or purchase and subsequent sale or redemption of lottery
24prizes if the winning tickets were originally bought in this state shall be allocated
25to this state
.
SB720,14
1Section 14. 71.04 (1) (b) (intro.) of the statutes is amended to read:
SB720,12,32 71.04 (1) (b) (intro.) For Except as provided in par. (c), for purposes of
3determining the situs of income under this section:
SB720,15 4Section 15. 71.04 (1) (c) of the statutes is created to read:
SB720,12,65 71.04 (1) (c) Except as provided in subs. (4), (9), and (9m), the situs of income
6or loss of nonresident individuals and nonresident estates and trusts is as follows:
SB720,12,87 1. Except as provided in subds. 3. and 4., income from services performed by
8nonresident individuals shall follow the situs of the services.
SB720,12,139 2. Income or loss from business, not requiring apportionment under sub. (4),
10(10), or (11), shall follow the situs of the business from which derived, except that all
11income that is realized from the sale of or purchase and subsequent sale or
12redemption of lottery prizes if the winning tickets were originally bought in this state
13shall be allocated to this state.
SB720,12,1914 3. All items of income, loss, and deductions derived from a tax-option
15corporation not requiring apportionment under sub. (9) shall follow the situs of the
16business of the corporation from which derived, except that all income that is realized
17from the sale of or purchase and subsequent sale or redemption of lottery prizes if
18the winning tickets were originally bought in this state shall be allocated to this
19state.
SB720,12,2520 4. All items of income, loss, and deductions derived from a partnership or
21limited liability company not requiring apportionment under sub. (9m) shall follow
22the situs of the business of the partnership or limited liability company from which
23derived, except that all income that is realized from the sale of or purchase and
24subsequent sale or redemption of lottery prizes if the winning tickets were originally
25bought in this state shall be allocated to this state.
SB720,13,4
15. Income or loss derived from rentals and royalties from real estate or tangible
2personal property, or from the operation of any farm, mine or quarry, or from the sale
3of real property or tangible personal property shall follow the situs of the property
4from which derived.
SB720,13,85 6. Income from the state lottery under ch. 565 is taxable to this state. Income
6from any multijurisdictional lottery under ch. 565 is taxable by this state, but only
7if the winning lottery ticket or lottery share was purchased from a retailer, as defined
8in s. 565.01 (6), located in this state or from the department.
SB720,13,109 7. Income from pari-mutuel winnings or purses under ch. 562 is taxable by this
10state.
SB720,13,1311 8. Income from winnings from a casino or bingo hall that is located in this state
12and that is operated by a Native American tribe or band shall follow the situs of the
13casino or bingo hall.
SB720,13,1614 9. Income derived by a nonresident individual from a covenant not to compete
15is taxable by this state to the extent that the covenant was based on a
16Wisconsin-based activity.
SB720,13,2317 10. All other income or loss of nonresident individuals and nonresident estates
18and trusts, including income or loss derived from land contracts, mortgages, stocks,
19bonds, and securities or from the sale of similar intangible personal property, shall
20follow the residence of such persons, except as provided in par. (b) and subs. (9) and
21(9m), except that all income that is realized from the sale of or purchase and
22subsequent sale or redemption of lottery prizes if the winning tickets were originally
23bought in this state shall be allocated to this state.
SB720,16 24Section 16. 71.04 (3) (b) of the statutes is amended to read:
SB720,14,7
171.04 (3) (b) Part-year residents, nonresidents. All partners or members who
2are residents of this state for less than a full taxable year or who are nonresidents
3shall compute taxes for that year on their share of partnership or limited liability
4company income or loss under this chapter for the part of the taxable year during
5which they are nonresidents by recognizing their proportionate share of all items of
6income, loss or deduction attributable to a business in, services performed in, or
7rental of property in,
this state.
SB720,17 8Section 17. 71.04 (4) (intro.) of the statutes is amended to read:
SB720,14,259 71.04 (4) Nonresident allocation and apportionment formula. (intro.)
10Nonresident individuals and nonresident estates and trusts engaged in business
11within and without the state shall be taxed only on such income as is derived from
12business transacted and property located within the state. The amount of such
13income attributable to Wisconsin may be determined by an allocation and separate
14accounting thereof, when the business of such nonresident individual or nonresident
15estate or trust within the state is not an integral part of a unitary business, but the
16department of revenue may permit an allocation and separate accounting in any case
17in which it is satisfied that the use of such method will properly reflect the income
18taxable by this state. In all cases in which allocation and separate accounting is not
19permissible, the determination shall be made in the following manner: for all
20businesses except air carriers, financial organizations, telecommunications
21companies, pipeline companies, public utilities, railroads, and car line companies
22there shall first be deducted from the total net income of the taxpayer the part thereof
23(less related expenses, if any) that follows the situs of the property or the residence
24of the recipient. The remaining
, the net income shall be apportioned to this state by
25use of the following:
SB720,18
1Section 18. 71.04 (9) of the statutes is amended to read:
SB720,15,182 71.04 (9) Nonresident income from multistate tax-option corporation.
3Nonresident individuals and nonresident estates and trusts deriving income from a
4tax-option corporation which is engaged in business within and without this state
5shall be taxed only on the income of the corporation derived from business transacted
6and property located in this state as computed under the apportionment formula
7under subs. (4) and (4m)
and losses and other items of the corporation deductible by
8such shareholders shall be limited to their proportionate share of the Wisconsin loss
9or other item as computed under the apportionment formula under subs. (4) and
10(4m)
, except that all income that is realized from the sale of or purchase and
11subsequent sale or redemption of lottery prizes if the winning tickets were originally
12bought in this state shall be allocated to this state. For purposes of this subsection,
13all intangible income of tax-option corporations , including intangible income,
14passed through to shareholders is business income that follows the situs of the
15business as computed under the apportionment formula under subs. (4) and (4m),
16except that all income that is realized from the sale of or purchase and subsequent
17sale or redemption of lottery prizes if the winning tickets were originally bought in
18this state shall be allocated to this state.
SB720,19 19Section 19. 71.04 (9m) of the statutes is created to read:
SB720,16,1320 71.04 (9m) Nonresident income from multistate partnership and limited
21liability company
. Nonresident individuals and nonresident estates and trusts
22deriving income from a partnership or limited liability company which is engaged in
23business within and without this state shall be taxed only on the income of the
24partnership or limited liability company derived from business transacted and
25property located in this state as computed under the apportionment formula under

1subs. (4) and (4m) and losses and other items of the partnership or limited liability
2company deductible by such partners and members shall be limited to their
3proportionate share of the Wisconsin loss or other item as computed under the
4apportionment formula under subs. (4) and (4m), except that all income that is
5realized from the sale of or purchase and subsequent sale or redemption of lottery
6prizes if the winning tickets were originally bought in this state shall be allocated
7to this state. For purposes of this subsection, all partnership or limited liability
8company income, including intangible income, passed through to partners and
9members is presumed business income that follows the situs of the business as
10computed under the apportionment formula under subs. (4) and (4m), except that all
11income that is realized from the sale of or purchase and subsequent sale or
12redemption of lottery prizes if the winning tickets were originally bought in this state
13shall be allocated to this state.
SB720,20 14Section 20 . 71.05 (6) (b) 4. of the statutes is amended to read:
SB720,17,1015 71.05 (6) (b) 4. Disability payments other than disability payments that are
16paid from a retirement plan, the payments from which are exempt under sub. (1) (ae),
17(am), and (an), if the individual either is single or is married and files a joint return,
18to the extent those payments are excludable under section 105 (d) of the Internal
19Revenue Code as it existed immediately prior to its repeal in 1983 by section 122 (b)
20of P.L. 98-21, except that if
is at least 65 years of age before the close of the taxable
21year to which the subtraction relates, retired on disability, and, when the individual
22retired, was permanently and totally disabled. If
an individual is divorced during
23the taxable year that individual may subtract an amount only if that person is
24disabled and the amount that may be subtracted then is $100 for each week that
25payments are received or the amount of disability pay reported as income, whichever

1is less. If the exclusion under this subdivision is claimed on a joint return and only
2one of the spouses is disabled, the maximum exclusion is $100 for each week that
3payments are received or the amount of disability pay reported as income, whichever
4is less. In this subdivision, “permanently and totally disabled" means an individual
5who is unable to engage in any substantial gainful activity by reason of any medically
6determinable physical or mental impairment that can be expected to result in death
7or that has lasted or can be expected to last for a continuous period of not less than
812 months. An individual shall not be considered permanently and totally disabled
9for purposes of this subdivision unless proof is furnished in such form and manner,
10and at such times, as prescribed by the department.
SB720,21 11Section 21. 71.07 (9m) (h) of the statutes is amended to read:
SB720,17,2312 71.07 (9m) (h) Any person, including a nonprofit entity described in section 501
13(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
14par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
15imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
16transfer, and submits with the notification a copy of the transfer documents, and the
17department certifies ownership of the credit with each transfer. The transferor may
18file a claim for more than one taxable year on a form prescribed by the department
19to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer
20request. The transferee may first use the credit to offset tax in the taxable year of
21the transferor in which the transfer occurs and may use the credit only to offset tax
22in taxable years otherwise allowed to be claimed and carried forward by the original
23claimant.
SB720,22 24Section 22. 71.25 (6) (intro.) of the statutes is amended to read:
SB720,18,17
171.25 (6) Allocation and separate accounting and apportionment formula.
2(intro.) Corporations engaged in business within and without the state shall be taxed
3only on such income as is derived from business transacted and property located
4within the state. The amount of such income attributable to Wisconsin may be
5determined by an allocation and separate accounting thereof, when the business of
6such corporation within the state is not an integral part of a unitary business, but
7the department of revenue may permit an allocation and separate accounting in any
8case in which it is satisfied that the use of such method will properly reflect the
9income taxable by this state. In all cases in which allocation and separate accounting
10is not permissible, the determination shall be made in the following manner: for all
11businesses except air carriers, financial organizations, telecommunications
12companies, pipeline companies, public utilities, railroads, car line companies and
13corporations or associations that are subject to a tax on unrelated business income
14under s. 71.26 (1) (a) there shall first be deducted from the total net income of the
15taxpayer the part thereof (less related expenses, if any) that follows the situs of the
16property or the residence of the recipient. The remaining
, the net income shall be
17apportioned to this state by use of the following:
SB720,23 18Section 23. 71.28 (6) (h) of the statutes is amended to read:
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