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Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 1995.
SB803,66 10Section 66 . 71.05 (6) (b) 19. (title) of the statutes is created to read:
SB803,15,1111 71.05 (6) (b) 19. (title) `Medical care insurance of self-employed.'
SB803,67 12Section 67. 71.05 (6) (b) 20. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2006.
SB803,68 13Section 68 . 71.05 (6) (b) 21. (title) of the statutes is created to read:
SB803,15,1414 71.05 (6) (b) 21. (title) `Social security benefits.'
SB803,69 15Section 69. 71.05 (6) (b) 22. (title) of the statutes is created to read:
SB803,15,1616 71.05 (6) (b) 22. (title) `Adoption fees.'
SB803,70 17Section 70. 71.05 (6) (b) 23. (title) of the statutes is created to read:
SB803,15,1818 71.05 (6) (b) 23. (title) `Tuition unit.'
SB803,71 19Section 71. 71.05 (6) (b) 25. (title) of the statutes is created to read:
SB803,16,1
171.05 (6) (b) 25. (title) `Business assets and assets used in farming.'
SB803,72 2Section 72. 71.05 (6) (b) 26. (title) of the statutes is created to read:
SB803,16,33 71.05 (6) (b) 26. (title) `Long-term care insurance.'
SB803,73 4Section 73. 71.05 (6) (b) 28. (title) of the statutes is created to read:
SB803,16,55 71.05 (6) (b) 28. (title) `Tuition and fee expenses.'
SB803,74 6Section 74. 71.05 (6) (b) 29. (title) of the statutes is created to read:
SB803,16,77 71.05 (6) (b) 29. (title) `Repayment of income previously taxed.'
SB803,75 8Section 75. 71.05 (6) (b) 30. (title) of the statutes is created to read:
SB803,16,99 71.05 (6) (b) 30. (title) `Persecution settlements.'
SB803,76 10Section 76. 71.05 (6) (b) 31. (title) of the statutes is created to read:
SB803,16,1111 71.05 (6) (b) 31. (title) `College savings account earnings.'
SB803,77 12Section 77. 71.05 (6) (b) 32. (title) of the statutes is created to read:
SB803,16,1313 71.05 (6) (b) 32. (title) `College savings account contribution.'
SB803,78 14Section 78. 71.05 (6) (b) 32m. (title) of the statutes is created to read:
SB803,16,1515 71.05 (6) (b) 32m. (title) `College savings account rollover contribution.'
SB803,79 16Section 79. 71.05 (6) (b) 33. (title) of the statutes is created to read:
SB803,16,1717 71.05 (6) (b) 33. (title) `College tuition and expenses program contribution.'
SB803,80 18Section 80. 71.05 (6) (b) 34. (title) of the statutes is created to read:
SB803,16,1919 71.05 (6) (b) 34. (title) `Basic, special, and incentive pay of reservists.'
SB803,81 20Section 81 . 71.05 (6) (b) 35. (title) of the statutes is created to read:
SB803,16,2121 71.05 (6) (b) 35. (title) `Medical care insurance; employer pays no amount.'
SB803,82 22Section 82. 71.05 (6) (b) 36. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2008.
SB803,83 23Section 83. 71.05 (6) (b) 37. of the statutes is repealed.

Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2011.
SB803,84 1Section 84 . 71.05 (6) (b) 38. (title) of the statutes is created to read:
SB803,17,22 71.05 (6) (b) 38. (title) `Medical care insurance of unemployed.'
SB803,85 3Section 85. 71.05 (6) (b) 39. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2011.
SB803,86 4Section 86. 71.05 (6) (b) 40. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2012.
SB803,87 5Section 87. 71.05 (6) (b) 41. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2013.
SB803,88 6Section 88 . 71.05 (6) (b) 42. (title) of the statutes is created to read:
SB803,17,77 71.05 (6) (b) 42. (title) `Medical care insurance; employer pays portion of cost.'
SB803,89 8Section 89 . 71.05 (6) (b) 43. (title) of the statutes is created to read:
SB803,17,99 71.05 (6) (b) 43. (title) `Household and dependent care expenses.'
SB803,90 10Section 90. 71.05 (6) (b) 44. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that end before January 1, 2015.
SB803,91 11Section 91 . 71.05 (6) (b) 45. (title) of the statutes is created to read:
SB803,17,1212 71.05 (6) (b) 45. (title) `Related entities.'
SB803,92 13Section 92 . 71.05 (6) (b) 46. (title) of the statutes is created to read:
SB803,17,1414 71.05 (6) (b) 46. (title) `Related entities unable to offset amount.'
SB803,93 15Section 93. 71.05 (6) (b) 47. of the statutes, as affected by 2019 Wisconsin Act
1654
, is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2014. Section 124 deletes a statute that is obsolete
after the repeal of the statute in this Section.
SB803,94 17Section 94. 71.05 (6) (b) 47m. of the statutes is repealed.

Note: This Section repeals a statute that is obsolete because it does not apply to
taxable years that begin after December 31, 2014.
SB803,95 1Section 95 . 71.05 (6) (b) 48. (title) of the statutes is created to read:
SB803,18,32 71.05 (6) (b) 48. (title) `Combat zone related death; basic, special, or incentive
3pay.'
SB803,96 4Section 96. 71.05 (6) (b) 48m. (title) of the statutes is created to read:
SB803,18,55 71.05 (6) (b) 48m. (title) `Combat zone related death; other income.'
SB803,97 6Section 97. 71.05 (6) (b) 49. (title) of the statutes is created to read:
SB803,18,77 71.05 (6) (b) 49. (title) `Private school tuition.'
SB803,98 8Section 98. 71.05 (6) (b) 50. (title) of the statutes is created to read:
SB803,18,99 71.05 (6) (b) 50. (title) `Federal and Wisconsin basis difference.'
SB803,99 10Section 99. 71.05 (6) (b) 51. (title) of the statutes is created to read:
SB803,18,1111 71.05 (6) (b) 51. (title) `Physician or psychiatrist grant.'
SB803,100 12Section 100. 71.05 (6) (b) 52. (title) of the statutes is created to read:
SB803,18,1313 71.05 (6) (b) 52. (title) `ABLE account contribution.'
SB803,101 14Section 101 . 71.05 (6) (b) 53. (title) of the statutes is created to read:
SB803,18,1615 71.05 (6) (b) 53. (title) `Olympic, Paralympic, or Special Olympic medals and
16payments.'
SB803,102 17Section 102. 71.05 (22) (f) 1. of the statutes is repealed.
SB803,103 18Section 103. 71.05 (22) (f) 2. of the statutes is repealed.
SB803,104 19Section 104. 71.05 (22) (f) 3. of the statutes is repealed.
SB803,105 20Section 105 . 71.07 (5) (a) 15. of the statutes is amended to read:
SB803,19,321 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
22under section 213 of the Internal Revenue Code that is exempt from taxation under
23s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount

1claimed as a deduction for a long-term care insurance policy under section 213 (d)
2(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
3Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
Note: This Section deletes cross-references to statutes that are repealed by this
bill.
SB803,106 4Section 106. 71.07 (6) (am) 1. of the statutes is amended to read:
SB803,20,75 71.07 (6) (am) 1. In this paragraph For purposes of subd. 1m., “earned income"
6means qualified earned income, as defined in section 221 (b) of the internal revenue
7code as amended to December 31, 1985, plus employee business expenses under
8section 62 (2) (B) to (D) of that code, allocable to Wisconsin under s. 71.04, plus
9amounts received by the individual for services performed in the employ of the
10individual's spouse minus the amount of disability income excluded under s. 71.05
11(6) (b) 4. and minus any other amount not subject to tax under this chapter
wages,
12salaries, or professional fees, and other amounts received as compensation for
13personal services actually rendered, but does not include that part of the
14compensation derived by the taxpayer for personal services rendered by him or her
15to a corporation which represents a distribution of earnings or profits rather than a
16reasonable allowance as compensation for the personal services actually rendered.
17In the case of a taxpayer engaged in a trade or business in which both personal
18services and capital are material income-producing factors, under federal
19regulations, a reasonable allowance as compensation for the personal services
20rendered by the taxpayer shall be considered as earned income. Earned income does
21not include any amount not included in gross income, received as a pension or
22annuity, paid or distributed out of an individual retirement plan (within the meaning
23of section 7701 (a) (37) of the Internal Revenue Code), received as deferred

1compensation, or received for services, not in the course of the employer's trade or
2business, or domestic service in a private home of the employer, performed by an
3individual in the employ of his or her spouse
. Earned income is computed
4notwithstanding the fact that each spouse owns an undivided one-half interest in
5the whole of the marital property. A marital property agreement or unilateral
6statement under ch. 766 transferring income between spouses has no effect in
7computing earned income under this paragraph.
Note: This Section incorporates the text of the definition of “earned income” from
the Internal Revenue Code.
SB803,107 8Section 107. 71.07 (6) (am) 1m. of the statutes is created to read:
SB803,20,169 71.07 (6) (am) 1m. In this paragraph, “qualified earned income” means an
10amount equal to the excess of the earned income of the spouse for the taxable year,
11over an amount equal to the sum of the deductions described in paragraphs (1), (2)
12(B), (C), and (E), (6), (7), and (12) of section 62 (a) of the Internal Revenue Code to the
13extent such deductions are properly allocable to or chargeable against earned
14income, allocable to Wisconsin under s. 71.04, minus the amount of disability income
15excluded under s. 71.05 (6) (b) 4. and minus any other amount not subject to tax
16under this chapter.
Note: This Section incorporates the text of the definition of “qualified earned
income” from the Internal Revenue Code. Because this Section defines “qualified earned
income” separately from “earned income,” Section 108 also replaces the phrase “earned
income” with “qualified earned income.”
SB803,108 17Section 108 . 71.07 (6) (am) 2. d. of the statutes is amended to read:
SB803,20,2018 71.07 (6) (am) 2. d. For taxable years beginning after December 31, 2000, 3
19percent of the qualified earned income of the spouse with the lower qualified earned
20income, but not more than $480.
SB803,109 21Section 109. 71.07 (8) of the statutes is repealed.

Note: This Section repeals a personal exemption credit that does not apply for
taxable years that begin after December 31, 1999. Sections 103, 104, 105, 120, 122, 126,
and 127 repeal statutes that cross-reference the personal exemption credit and are
obsolete.
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