Tax 3.095(4)(b)36. 36. Puerto Rico Water Resource Authority Series B debentures, 48 USC 745.

Tax 3.095(4)(b)37. 37. Resolution Funding Corporation bonds, 12 USC 1441b (f) (7).

Tax 3.095(4)(b)38. 38. Student Loan Marketing Association obligations, 20 USC 1087-2 (L).

Tax 3.095(4)(b)39. 39. Tennessee Valley Authority bonds, 16 USC 831n-4 (d).

Tax 3.095(4)(b)40. 40. Territory of Hawaii bonds.

Tax 3.095(4)(b)41. 41. Territory of Puerto Rico bonds, 48 USC 745.

Tax 3.095(4)(b)42. 42. United States Postal Service bonds, 39 USC 2005.

Tax 3.095(4)(b)43. 43. United States savings bonds, 31 USC 3124.

Tax 3.095(4)(b)44. 44. United States Treasury bills and notes, 31 USC 3124.

Tax 3.095(4)(b)45. 45. University of Puerto Rico university system revenue bonds, 48 USC 745.

Tax 3.095(4)(b)46. 46. Virgin Islands general obligation bonds, 48 USC 1574 (b) (ii) (A).

Tax 3.095(4)(b)47. 47. Virgin Islands Public Improvement bonds, 48 USC 1574 (b) (i).

Tax 3.095(5) (5) Taxable securities. Interest and dividends payable on the following securities shall be subject to the Wisconsin income tax on individuals and fiduciaries:

Tax 3.095(5)(a) (a) Taxable state and municipal government securities.

Tax 3.095(5)(a)1. 1. District of Columbia Development Land Agency bonds, 42 USC 1452.

Tax 3.095(5)(a)2. 2. District of Columbia general obligation bonds issued after January 28, 1987, D.C. Code 47-33.

Tax 3.095(5)(a)3. 3. Municipal bonds.

Tax 3.095(5)(a)4. 4. Public housing agency bonds issued after January 28, 1987, and by agencies located outside Wisconsin. Public housing agency bonds issued on or prior to January 28, 1987, by agencies located outside Wisconsin where the interest from the bonds qualifies for exemption from federal income taxation solely because of section 103 of the internal revenue code.

Tax 3.095(5)(a)5. 5. Robert F. Kennedy Stadium bonds, D.C. Code 2-1720 et seq.

Tax 3.095(5)(a)6. 6. Transit bonds of the Washington Metropolitan Area Transit Authority.

Tax 3.095(5)(a)7. 7. Wisconsin Health Education Assistance Loan revenue obligation bonds, s. 39.374, Stats.

Tax 3.095(5)(a)8. 8. WHEDA bonds issued after January 28, 1987, and all business development revenue bonds, economic development revenue bonds and CHAP housing revenue bonds issued by WHEDA, regardless of when issued, unless specifically exempt by law, ch. 234, Stats.

Tax 3.095(5)(b) (b) Other taxable securities.

Tax 3.095(5)(b)1. 1. Asian Development Bank bonds, 22 USC 285h.

Tax 3.095(5)(b)2. 2. College Construction Loan Insurance Association obligations, 20 USC 1132.

Tax 3.095(5)(b)3. 3. Environmental Financing Authority obligations, 33 USC 1281.

Tax 3.095(5)(b)4. 4. Export-Import Bank of the United States debentures, 12 USC 635.

Tax 3.095(5)(b)5. 5. Farmer’s Home Administration insured notes, 7 USC 1928 and 1929.

Tax 3.095(5)(b)6. 6. Federal Assets Financing Trust participation certificates, 12 USC 1717 (c).