Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2012.
AB881,87 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 of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable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.
AB881,88 6Section 88 . 71.05 (6) (b) 42. (title) of the statutes is created to read:
AB881,17,77 71.05 (6) (b) 42. (title) `Medical care insurance; employer pays portion of cost.'
AB881,89 8Section 89 . 71.05 (6) (b) 43. (title) of the statutes is created to read:
AB881,17,99 71.05 (6) (b) 43. (title) `Household and dependent care expenses.'
AB881,90 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 of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable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.
AB881,91 11Section 91 . 71.05 (6) (b) 45. (title) of the statutes is created to read:
AB881,17,1212 71.05 (6) (b) 45. (title) `Related entities.'
AB881,92 13Section 92 . 71.05 (6) (b) 46. (title) of the statutes is created to read:
AB881,17,1414 71.05 (6) (b) 46. (title) `Related entities unable to offset amount.'
AB881,93 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, is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable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 Section 124 deletes a statute that is obsolete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.
AB881,94 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 of the statutes is repealed.

Note: This Section repeals a statute that is obsolete because it does not apply to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.
AB881,95 1Section 95 . 71.05 (6) (b) 48. (title) of the statutes is created to read:
AB881,18,32 71.05 (6) (b) 48. (title) `Combat zone related death; basic, special, or incentive
3pay.'
AB881,96 4Section 96. 71.05 (6) (b) 48m. (title) of the statutes is created to read:
AB881,18,55 71.05 (6) (b) 48m. (title) `Combat zone related death; other income.'
AB881,97 6Section 97. 71.05 (6) (b) 49. (title) of the statutes is created to read:
AB881,18,77 71.05 (6) (b) 49. (title) `Private school tuition.'
AB881,98 8Section 98. 71.05 (6) (b) 50. (title) of the statutes is created to read:
AB881,18,99 71.05 (6) (b) 50. (title) `Federal and Wisconsin basis difference.'
AB881,99 10Section 99. 71.05 (6) (b) 51. (title) of the statutes is created to read:
AB881,18,1111 71.05 (6) (b) 51. (title) `Physician or psychiatrist grant.'
AB881,100 12Section 100. 71.05 (6) (b) 52. (title) of the statutes is created to read:
AB881,18,1313 71.05 (6) (b) 52. (title) `ABLE account contribution.'