AB881,20,20 71.07 (6) (am) 2. d. For taxable years beginning after December 31, 2000, 3 percent of the qualified earned income of the spouse with the lower qualified earned income, but not more than $480.

AB881,109 Section 109. 71.07 (8) of the statutes is repealed.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.

AB881,110 Section 110 . 71.07 (9e) (a) of the statutes is repealed.

Note: Sections 110 to 114 , 116, and 117 repeal statutes that are obsolete because they apply to taxable years that begin before January 1, 1994, 1995, 1996, or 2011.

AB881,111 Section 111 . 71.07 (9e) (ac) of the statutes is repealed.

AB881,112 Section 112 . 71.07 (9e) (ad) of the statutes is repealed.

AB881,113 Section 113 . 71.07 (9e) (af) of the statutes is repealed.

AB881,114 Section 114 . 71.07 (9e) (ah) of the statutes is repealed.

AB881,115 Section 115. 71.07 (9e) (aj) (intro.) of the statutes is amended to read:

AB881,21,11 71.07 (9e) (aj) (intro.) For taxable years beginning after December 31, 2010, an individual may credit against the tax imposed under s. 71.02 an amount equal to one of the following percentages of the federal basic earned income credit for which the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the Internal Revenue Code:

Note: This Section changes an incorrect reference to the Internal Revenue Code.

AB881,116 Section 116 . 71.07 (9e) (ap) of the statutes is repealed.

AB881,117 Section 117 . 71.07 (9e) (at) of the statutes is repealed.

AB881,118 Section 118 . 71.07 (9e) (g) 2. of the statutes is amended to read:

AB881,22,2 71.07 (9e) (g) 2. The advance payment amount that an individual's employer shall add to the individual's paycheck, as described in subd. 1., shall be equal to a percentage of the amount that the individual's employer adds to the individual's paycheck as an advance earned income tax credit payment under federal law. The percentage shall be the same percentage as is specified in par. (af), based on the number of qualifying children that the individual has 4 percent if the individual has one qualifying child, 14 percent if the individual has 2 qualifying children, or 43 percent if the individual has 3 or more qualifying children.

Note: This Section incorporates the contents of s. 71.07 (9e) (af), 2017 Stats., because the latter statute was repealed by Section 113.

AB881,119 Section 119. 71.10 (4) (b) of the statutes is repealed.

AB881,120 Section 120. 71.10 (4) (j) of the statutes is amended to read:

AB881,22,6 71.10 (4) (j) Any amount computed under s. 71.83 (1) (a) 6., (c), (ce), (cf), and (d).

Note: This Section adds, for purposes of the computation order, penalties relating to retirement plans, health savings account withdrawals, inconsistent estate basis reporting, and sale of certain assets or assets used in farming.

AB881,121 Section 121. 71.15 (2) of the statutes is repealed.

AB881,122 Section 122. 71.22 (11) of the statutes is amended to read:

AB881,22,14 71.22 (11) Except as provided in s. 71.45 (2), “Wisconsin net income", for corporations engaged in business wholly within this state, means net income and, for corporations engaged in business both within and outside this state, means the amount assigned to this state under s. 71.25 (6), (10) (c) or (13) or by a separate accounting or allocation, if allowed under s. 71.25 (6), or by another method approved under s. 71.25 (11), or (12) or (14).

AB881,123 Section 123. 71.25 (14) of the statutes is repealed.

Note: This Section repeals the alternative allocation method for corporations, which was available upon request on or before January 1, 2000. Section 123 deletes a cross-reference to this method.

AB881,124 Section 124 . 71.26 (2) (a) 10. of the statutes is repealed.

AB881,125 Section 125. 71.66 (2) (c) of the statutes is repealed.

AB881,126 Section 126. 71.66 (2) (d) of the statutes is repealed.