SB440-SA1,1,10
6“(e) An individual partner, member, or shareholder may not make a subtraction
7under par. (b) if the entity of which the individual is a partner, member, or
8shareholder makes a subtraction under par. (b) when computing net income under
9s. 71.21 (6) (d) 1. or makes a subtraction under s. 71.34 (1k) (p) when computing net
10income under s. 71.365 (4m) (d) 1.”.