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Wis. Stat. § 71.34

Definitions

Redline — January 1, 2017 → current.View current text →
Current — January 1, 2021
As of January 1, 2017
In this subchapter:
In this subchapter:
(1am) “Aggregate effective tax rate" means the sum of the effective tax rates imposed by a state, U.S. possession, foreign country, or any combination thereof, on the person or entity.
(1am) “Aggregate effective tax rate" means the sum of the effective tax rates imposed by a state, U.S. possession, foreign country, or any combination thereof, on the person or entity.
(1b) “Effective tax rate" means the maximum tax rate imposed by the state, U.S. possession, or foreign country, multiplied by the apportionment percentage, if any, applicable to the person or entity under the laws of that state, U.S. possession, or foreign country.
(1b) “Effective tax rate" means the maximum tax rate imposed by the state, U.S. possession, or foreign country, multiplied by the apportionment percentage, if any, applicable to the person or entity under the laws of that state, U.S. possession, or foreign country.
(1c) For purposes of sub. (1k) (j) and (L) , “intangible expenses" include the following, to the extent that the amounts would otherwise be deductible in computing Wisconsin adjusted gross income:
(1c) For purposes of sub. (1k) (j) and (L) , “intangible expenses" include the following, to the extent that the amounts would otherwise be deductible in computing Wisconsin adjusted gross income:
(a) Expenses, losses, and costs for, related to, or directly or indirectly in connection with the acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property.
(a) Expenses, losses, and costs for, related to, or directly or indirectly in connection with the acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property.
(b) Losses related to, or incurred in connection directly or indirectly with, factoring transactions or discounting transactions.
(b) Losses related to, or incurred in connection directly or indirectly with, factoring transactions or discounting transactions.
(c) Royalty, patent, technical, and copyright fees.
(c) Royalty, patent, technical, and copyright fees.
(d) Licensing fees.
(d) Licensing fees.
(e) Other similar expenses, losses, and costs.
(e) Other similar expenses, losses, and costs.
(1d) “Intangible property" includes stocks, bonds, financial instruments, patents, patent applications, trade names, trademarks, service marks, copyrights, mask works, trade secrets, and similar types of intangible assets.
(1d) “Intangible property" includes stocks, bonds, financial instruments, patents, patent applications, trade names, trademarks, service marks, copyrights, mask works, trade secrets, and similar types of intangible assets.
(1e) For purposes of sub. (1k) (j) and (L) , “interest expenses" means interest that would otherwise be deductible under section 163 of the Internal Revenue Code and deductible in the computation of Wisconsin adjusted gross income.
(1e) For purposes of sub. (1k) (j) and (L) , “interest expenses" means interest that would otherwise be deductible under section 163 of the Internal Revenue Code and deductible in the computation of Wisconsin adjusted gross income.
(1g)
(1g)
(c) “Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2004, and before January 1, 2006, means the federal Internal Revenue Code as amended to December 31, 2004, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , sections 1, 3, 4, and 5 of P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , sections 101 and 301 (a) of P.L. 107-147 , sections 106, 201, and 202 of P.L. 108-27 , section 1201 of P.L. 108-173 , sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , and as amended by P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 301 (a) of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , P.L. 107-358 , P.L. 108-27 , excluding sections 106, 201, and 202 of P.L. 108-27 , P.L. 108-121 , P.L. 108-173 , excluding section 1201 of P.L. 108-173 , P.L. 108-203 , P.L. 108-218 , P.L. 108-311 , excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , P.L. 108-357 , excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 108-375 , P.L. 108-476 , P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , except that section 1366 (f) (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2004, do not apply to this paragraph with respect to taxable years beginning after December 31, 2004, and before January 1, 2006, except that changes to the Internal Revenue Code made by P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , apply for Wisconsin purposes at the same time as for federal purposes.
(d) “Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2005, and before January 1, 2007, means the federal Internal Revenue Code as amended to December 31, 2005, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , sections 1, 3, 4, and 5 of P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , sections 101 and 301 (a) of P.L. 107-147 , sections 106, 201, and 202 of P.L. 108-27 , section 1201 of P.L. 108-173 , sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 109-1 , sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , section 11146 of P.L. 109-59 , section 301 of P.L. 109-73 , and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , and as amended by P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 301 (a) of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , P.L. 107-358 , P.L. 108-27 , excluding sections 106, 201, and 202 of P.L. 108-27 , P.L. 108-121 , P.L. 108-173 , excluding section 1201 of P.L. 108-173 , P.L. 108-203 , P.L. 108-218 , P.L. 108-311 , excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , P.L. 108-357 , excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 108-375 , P.L. 108-476 , P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-59 , excluding section 11146 of P.L. 109-59 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , except that section 1366 (f) (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2005, do not apply to this paragraph with respect to taxable years beginning after December 31, 2005, and before January 1, 2007, except that changes to the Internal Revenue Code made by P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 , apply for Wisconsin purposes at the same time as for federal purposes.
(e) “Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2006, and before January 1, 2008, means the federal Internal Revenue Code as amended to December 31, 2006, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , sections 1, 3, 4, and 5 of P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , sections 101 and 301 (a) of P.L. 107-147 , sections 106, 201, and 202 of P.L. 108-27 , section 1201 of P.L. 108-173 , sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 109-1 , sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , section 11146 of P.L. 109-59 , section 301 of P.L. 109-73 , sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , sections 811 and 844 of P.L. 109-280 , and P.L. 109-432 , and as amended by P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , and P.L. 110-458 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 301 (a) of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , P.L. 107-358 , P.L. 108-27 , excluding sections 106, 201, and 202 of P.L. 108-27 , P.L. 108-121 , P.L. 108-173 , excluding section 1201 of P.L. 108-173 , P.L. 108-203 , P.L. 108-218 , P.L. 108-311 , excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , P.L. 108-357 , excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 108-375 , P.L. 108-476 , P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-59 , excluding section 11146 of P.L. 109-59 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , and P.L. 110-458 , except that section 1366 (f) (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2006, do not apply to this paragraph with respect to taxable years beginning after December 31, 2006, and before January 1, 2008, except that changes to the Internal Revenue Code made by P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , and P.L. 110-458 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , and P.L. 110-458 , apply for Wisconsin purposes at the same time as for federal purposes.
(f) “Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2007, and before January 1, 2009, means the federal Internal Revenue Code as amended to December 31, 2007, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , sections 1, 3, 4, and 5 of P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , sections 101 and 301 (a) of P.L. 107-147 , sections 106, 201, and 202 of P.L. 108-27 , section 1201 of P.L. 108-173 , sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 109-1 , sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , section 11146 of P.L. 109-59 , section 301 of P.L. 109-73 , sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , sections 811 and 844 of P.L. 109-280 , P.L. 109-432 , P.L. 110-28 , P.L. 110-140 , P.L. 110-141 , P.L. 110-142 , P.L. 110-166 , and P.L. 110-172 , and as amended by P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , section 15316 of P.L. 110-246 , section 301 of division B and section 313 of division C of P.L. 110-343 , P.L. 110-458 , section 1541 of division B of P.L. 111-5 , and P.L. 111-192 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 301 (a) of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , P.L. 107-358 , P.L. 108-27 , excluding sections 106, 201, and 202 of P.L. 108-27 , P.L. 108-121 , P.L. 108-173 , excluding section 1201 of P.L. 108-173 , P.L. 108-203 , P.L. 108-218 , P.L. 108-311 , excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , P.L. 108-357 , excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 108-375 , P.L. 108-476 , P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-59 , excluding section 11146 of P.L. 109-59 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, 512, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , section 15316 of P.L. 110-246 , section 301 of division B and section 313 of division C of P.L. 110-343 , P.L. 110-458 , section 1541 of division B of P.L. 111-5 , and P.L. 111-192 , except that section 1366 (f) (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2007, do not apply to this paragraph with respect to taxable years beginning after December 31, 2007, and before January 1, 2009, except that changes to the Internal Revenue Code made by P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , section 15316 of P.L. 110-246 , section 301 of division B and section 313 of division C of P.L. 110-343 , P.L. 110-458 , section 1541 of division B of P.L. 111-5 , and P.L. 111-192 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , section 15316 of P.L. 110-246 , section 301 of division B and section 313 of division C of P.L. 110-343 , P.L. 110-458 , section 1541 of division B of P.L. 111-5 , and P.L. 111-192 , apply for Wisconsin purposes at the same time as for federal purposes.
(g) “Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2008, and before January 1, 2011, means the federal Internal Revenue Code as amended to December 31, 2008, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , sections 1, 3, 4, and 5 of P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , sections 101 and 301 (a) of P.L. 107-147 , sections 106, 201, and 202 of P.L. 108-27 , section 1201 of P.L. 108-173 , sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 109-1 , sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , section 11146 of P.L. 109-59 , section 301 of P.L. 109-73 , sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , sections 101, 207, 209, 503, and 513 of P.L. 109-222 , P.L. 109-432 , P.L. 110-28 , P.L. 110-140 , P.L. 110-141 , P.L. 110-142 , P.L. 110-166 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , sections 110, 113, and 301 of P.L. 110-245 , P.L. 110-246 , except section 15316 of P.L. 110-246 , P.L. 110-289 , except section 3093 of P.L. 110-289 , P.L. 110-317 , and P.L. 110-343 , except section 301 of division B and section 313 of division C of P.L. 110-343 , and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , section 301 of P.L. 111-147 , P.L. 111-192 , section 1601 of P.L. 111-203 , section 215 of P.L. 111-226 , section 2112 of P.L. 111-240 , P.L. 111-325 , and P.L. 113-168 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 301 (a) of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , P.L. 107-358 , P.L. 108-27 , excluding sections 106, 201, and 202 of P.L. 108-27 , P.L. 108-121 , P.L. 108-173 , excluding section 1201 of P.L. 108-173 , P.L. 108-203 , P.L. 108-218 , P.L. 108-311 , excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , P.L. 108-357 , excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 108-375 , P.L. 108-476 , P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-59 , excluding section 11146 of P.L. 109-59 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 209, 503, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , P.L. 110-245 , excluding sections 110, 113, and 301 of P.L. 110-245 , section 15316 of P.L. 110-246 , section 3093 of P.L. 110-289 , section 301 of division B and section 313 of division C of P.L. 110-343 , P.L. 110-351 , P.L. 110-458 , sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , section 301 of P.L. 111-147 , P.L. 111-192 , section 1601 of P.L. 111-203 , section 215 of P.L. 111-226 , section 2112 of P.L. 111-240 , P.L. 111-325 , and P.L. 113-168 , except that section 1366 (f) (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008, and before January 1, 2011, except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , section 301 of P.L. 111-147 , P.L. 111-192 , section 1601 of P.L. 111-203 , section 215 of P.L. 111-226 , section 2112 of P.L. 111-240 , P.L. 111-325 , and P.L. 113-168 , and changes that indirectly affect the provisions applicable to this subchapter made by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , section 301 of P.L. 111-147 , P.L. 111-192 , section 1601 of P.L. 111-203 , section 215 of P.L. 111-226 , section 2112 of P.L. 111-240 , P.L. 111-325 , and P.L. 113-168 , apply for Wisconsin purposes at the same time as for federal purposes.
(h) “Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2010, and before January 1, 2013, means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , sections 1, 3, 4, and 5 of P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , sections 101 and 301 (a) of P.L. 107-147 , sections 106, 201, and 202 of P.L. 108-27 , section 1201 of P.L. 108-173 , sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 109-1 , sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , section 11146 of P.L. 109-59 , section 301 of P.L. 109-73 , sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , sections 101, 207, 503, and 513 of P.L. 109-222 , P.L. 109-432 , except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432 , P.L. 110-28 , except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28 , P.L. 110-140 , sections 2, 3, and 5 of P.L. 110-142 , P.L. 110-166 , sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , section 301 of P.L. 110-245 , P.L. 110-246 , except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246 , sections 3071, 3081, and 3082 of P.L. 110-289 , section 9 (e) of P.L. 110-317 , P.L. 110-343 , except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343 , P.L. 111-5 , except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , section 201 of P.L. 111-147 , P.L. 111-148 , except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148 , P.L. 111-152 , except section 1407 of P.L. 111-152 , P.L. 111-203 , except section 1601 of P.L. 111-203 , P.L. 111-226 , except sections 215 and 217 of P.L. 111-226 , P.L. 111-240 , except sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240 , and P.L. 111-312 , and as amended by section 902 of P.L. 112-240 and by P.L. 113-168 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , excluding section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 301 (a) of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , P.L. 107-358 , P.L. 108-27 , excluding sections 106, 201, and 202 of P.L. 108-27 , P.L. 108-121 , P.L. 108-173 , excluding section 1201 of P.L. 108-173 , P.L. 108-203 , P.L. 108-218 , P.L. 108-311 , excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , P.L. 108-357 , excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 108-375 , P.L. 108-476 , P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-59 , excluding section 11146 of P.L. 109-59 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 503, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432 , sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28 , P.L. 110-141 , P.L. 110-142 , excluding sections 2, 3, and 5 of P.L. 110-142 , P.L. 110-172 , excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172 , P.L. 110-245 , excluding section 301 of P.L. 110-245 , sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246 , P.L. 110-289 , excluding sections 3071, 3081, and 3082 of P.L. 110-289 , P.L. 110-317 , excluding section 9 (e) of P.L. 110-317 , sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343 , P.L. 110-351 , P.L. 110-458 , sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , P.L. 111-92 , P.L. 111-147 , excluding section 201 of P.L. 111-147 , sections 1322, 1515, 9003, 9021, 9022, 10108, 10908, and 10909 of P.L. 111-148 , section 1407 of P.L. 111-152 , P.L. 111-192 , section 1601 of P.L. 111-203 , sections 215 and 217 of P.L. 111-226 , sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240 , P.L. 111-325 , section 902 of P.L. 112-240 , and P.L. 113-168 , except that section 1366 (f) (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 209 of P.L. 109-222 , sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432 , sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28 , P.L. 110-141 , P.L. 110-142 , excluding sections 2, 3, and 5 of P.L. 110-142 , P.L. 110-172 , excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172 , sections 110 and 113 of P.L. 110-245 , sections 15312, 15313, 15314, and 15342 of P.L. 110-246 , sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and 3092 of P.L. 110-289 , P.L. 110-317 , excluding section 9 (e) of P.L. 110-317 , sections 116, 208, and 211 of division B and section 504 of division C of P.L. 110-343 , section 14 of P.L. 111-92 , sections 531, 532, and 533 of P.L. 111-147 , sections 10908 and 10909 of P.L. 111-148 , and section 2043 of P.L. 111-240 do not apply for taxable years beginning before January 1, 2011. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, and before January 1, 2013, except that changes to the Internal Revenue Code made by section 902 of P.L. 112-240 and by P.L. 113-168 , and changes that indirectly affect the provisions applicable to this subchapter made by section 902 of P.L. 112-240 and by P.L. 113-168 , apply for Wisconsin purposes at the same time as for federal purposes.
(i) “Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2012, and before January 1, 2014, means the federal Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , sections 1, 3, 4, and 5 of P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , section 431 of P.L. 107-16 , sections 101 and 301 (a) of P.L. 107-147 , sections 106, 201, and 202 of P.L. 108-27 , section 1201 of P.L. 108-173 , sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 109-1 , sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , section 11146 of P.L. 109-59 , section 301 of P.L. 109-73 , sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , sections 101, 207, 503, and 513 of P.L. 109-222 , P.L. 109-432 , except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432 , P.L. 110-28 , except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28 , P.L. 110-140 , sections 2, 3, and 5 of P.L. 110-142 , P.L. 110-166 , sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , section 301 of P.L. 110-245 , P.L. 110-246 , except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246 , sections 3071, 3081, and 3082 of P.L. 110-289 , section 9 (e) of P.L. 110-317 , P.L. 110-343 , except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343 , P.L. 111-5 , except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , section 201 of P.L. 111-147 , P.L. 111-148 , except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148 , P.L. 111-152 , except sections 1403 and 1407 of P.L. 111-152 , P.L. 111-203 , except section 1601 of P.L. 111-203 , P.L. 111-226 , except sections 215 and 217 of P.L. 111-226 , P.L. 111-240 , except sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240 , P.L. 111-312 , and as amended by section 1858 of P.L. 112-10 , section 1108 of P.L. 112-95 , sections 40211, 40241, 40242, and 100121 of P.L. 112-141 , sections 101 and 902 of P.L. 112-240 , and P.L. 113-168 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , excluding section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 301 (a) of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , P.L. 107-358 , P.L. 108-27 , excluding sections 106, 201, and 202 of P.L. 108-27 , P.L. 108-121 , P.L. 108-173 , excluding section 1201 of P.L. 108-173 , P.L. 108-203 , P.L. 108-218 , P.L. 108-311 , excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311 , P.L. 108-357 , excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L. 108-357 , P.L. 108-375 , P.L. 108-476 , P.L. 109-7 , P.L. 109-58 , excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58 , P.L. 109-59 , excluding section 11146 of P.L. 109-59 , P.L. 109-73 , excluding section 301 of P.L. 109-73 , P.L. 109-135 , excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135 , P.L. 109-151 , P.L. 109-222 , excluding sections 101, 207, 503, and 513 of P.L. 109-222 , P.L. 109-227 , P.L. 109-280 , sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432 , sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28 , P.L. 110-141 , P.L. 110-142 , excluding sections 2, 3, and 5 of P.L. 110-142 , P.L. 110-172 , excluding sections 3 (b) and 11 (b), (e), and (g) of P.L. 110-172 , P.L. 110-245 , excluding section 301 of P.L. 110-245 , sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246 , P.L. 110-289 , excluding sections 3071, 3081, and 3082 of P.L. 110-289 , P.L. 110-317 , excluding section 9 (e) of P.L. 110-317 , sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L. 110-343 , P.L. 110-351 , P.L. 110-458 , sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5 , P.L. 111-92 , P.L. 111-147 , excluding section 201 of P.L. 111-147 , sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L. 111-148 , sections 1403 and 1407 of P.L. 111-152 , P.L. 111-192 , section 1601 of P.L. 111-203 , sections 215 and 217 of P.L. 111-226 , sections 2014, 2043, 2111, 2112, and 2113 of P.L. 111-240 , P.L. 111-325 , section 1858 of P.L. 112-10 , section 1108 of P.L. 112-95 , sections 40211, 40241, 40242, and 100121 of P.L. 112-141 , sections 101 and 902 of P.L. 112-240 , and P.L. 113-168 , except that section 1366 (f) (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by P.L. 106-573 , sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L. 111-148 , sections 1403 and 1407 of P.L. 111-152 , section 1858 of P.L. 112-10 , section 1108 of P.L. 112-95 , and sections 40211, 40241, 40242, and 100121 of P.L. 112-141 do not apply for taxable years beginning before January 1, 2013. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, except that changes to the Internal Revenue Code made by section 1858 of P.L. 112-10 , section 1108 of P.L. 112-95 , and sections 40211, 40241, 40242, and 100121 of P.L. 112-141 , and changes that indirectly affect the provisions applicable to this subchapter made by section 1858 of P.L. 112-10 , section 1108 of P.L. 112-95 , and sections 40211, 40241, 40242, and 100121 of P.L. 112-141 , do not apply for taxable years beginning before January 1, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168 , and changes that indirectly affect the provisions applicable to this subchapter made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168 , apply for Wisconsin purposes at the same time as for federal purposes.
(j)
(j)
1. For taxable years beginning after December 31, 2013, and before January 1, 2017, for tax option corporations, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 2. , 3. , and 5. and subject to subd. 4.
1. For taxable years beginning after December 31, 2013, and before January 1, 2017, for tax option corporations, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 2. , 3. , and 5. and subject to subd. 4.
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2013: section 13113 of P.L 103-66 ; sections 1, 3, 4, and 5 of P.L. 106-519 ; sections 101, 102, and 422 of P.L 108-357 ; sections 1310 and 1351 of P.L. 109-58 ; section 11146 of P.L. 109-59 ; section 403 (q) of P.L. 109-135 ; section 513 of P.L. 109-222 ; sections 104 and 307 of P.L. 109-432 ; sections 8233 and 8235 of P.L. 110-28 ; section 11 (e) and (g) of P.L. 110-172 ; section 301 of P.L. 110-245 ; sections 15303 and 15351 of P.L. 110-246 ; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343 ; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5 ; sections 211, 212, 213, 214, and 216 of P.L. 111-226 ; sections 2011 and 2122 of P.L. 111-240 ' sections 753, 754, and 760 of P.L. 111-312 ; section 1106 of P.L. 112-95 ; and sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240 .
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2013: section 13113 of P.L 103-66 ; sections 1, 3, 4, and 5 of P.L. 106-519 ; sections 101, 102, and 422 of P.L 108-357 ; sections 1310 and 1351 of P.L. 109-58 ; section 11146 of P.L. 109-59 ; section 403 (q) of P.L. 109-135 ; section 513 of P.L. 109-222 ; sections 104 and 307 of P.L. 109-432 ; sections 8233 and 8235 of P.L. 110-28 ; section 11 (e) and (g) of P.L. 110-172 ; section 301 of P.L. 110-245 ; sections 15303 and 15351 of P.L. 110-246 ; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343 ; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5 ; sections 211, 212, 213, 214, and 216 of P.L. 111-226 ; sections 2011 and 2122 of P.L. 111-240 ' sections 753, 754, and 760 of P.L. 111-312 ; section 1106 of P.L. 112-95 ; and sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240 .
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2013, except that “Internal Revenue Code" includes the provisions of the following federal public laws:
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2013, except that “Internal Revenue Code" includes the provisions of the following federal public laws:
a. P.L. 113-97 .
a. P.L. 113-97 .
b. P.L. 113-159 .
b. P.L. 113-159 .
c. P.L. 113-168 .
c. P.L. 113-168 .
d. Section 302901 of P.L. 113-287 .
d. Section 302901 of P.L. 113-287 .
e. Sections 171, 172, and 201 to 221 of P.L. 113-295 .
e. Sections 171, 172, and 201 to 221 of P.L. 113-295 .
f. Sections 102, 105, and 207 of division B of P.L. 113-295 .
f. Sections 102, 105, and 207 of division B of P.L. 113-295 .
g. P.L. 114-14 .
g. P.L. 114-14 .
h. P.L. 114-26 .
h. P.L. 114-26 .
i. Section 2004 of P.L. 114-41 .
i. Section 2004 of P.L. 114-41 .
j. Sections 503 and 504 of P.L. 114-74 .
j. Sections 503 and 504 of P.L. 114-74 .
k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336, and 341 of division Q of P.L. 114-113 .
k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336, and 341 of division Q of P.L. 114-113 .
L. P.L. 114-239 .
L. P.L. 114-239 .
m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141 .
n. Section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94 .
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes.
5. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue Code.
5. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue Code.
(k)
(k)
1. For taxable years beginning after December 31, 2016, and before January 1, 2018, for tax option corporations, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2016, except as provided in subds. 2. , 3. , and 5. and s. 71.98 and subject to subd. 4.
1. For taxable years beginning after December 31, 2016, and before January 1, 2018, for tax option corporations, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2016, except as provided in subds. 2. , 3. , and 5. and s. 71.98 and subject to subd. 4.
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2016: section 13113 of P.L 103-66 ; sections 1, 3, 4, and 5 of P.L. 106-519 ; sections 101, 102, and 422 of P.L 108-357 ; sections 1310 and 1351 of P.L. 109-58 ; section 11146 of P.L. 109-59 ; section 403 (q) of P.L. 109-135 ; section 513 of P.L. 109-222 ; sections 104 and 307 of P.L. 109-432 ; sections 8233 and 8235 of P.L. 110-28 ; section 11 (e) and (g) of P.L. 110-172 ; section 301 of P.L. 110-245 ; section 15351 of P.L. 110-246 ; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343 ; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5 ; sections 211, 212, 213, 214, and 216 of P.L. 111-226 ; sections 2011 and 2122 of P.L. 111-240 ; sections 753, 754, and 760 of P.L. 111-312 ; section 1106 of P.L. 112-95 ; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240 ; P.L. 114-7 ; section 1101 of P.L. 114-74 ; section 305 of division P of P.L. 114-113 ; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113 .
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2016: section 13113 of P.L 103-66 ; sections 1, 3, 4, and 5 of P.L. 106-519 ; sections 101, 102, and 422 of P.L 108-357 ; sections 1310 and 1351 of P.L. 109-58 ; section 11146 of P.L. 109-59 ; section 403 (q) of P.L. 109-135 ; section 513 of P.L. 109-222 ; sections 104 and 307 of P.L. 109-432 ; sections 8233 and 8235 of P.L. 110-28 ; section 11 (e) and (g) of P.L. 110-172 ; section 301 of P.L. 110-245 ; section 15351 of P.L. 110-246 ; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343 ; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5 ; sections 211, 212, 213, 214, and 216 of P.L. 111-226 ; sections 2011 and 2122 of P.L. 111-240 ; sections 753, 754, and 760 of P.L. 111-312 ; section 1106 of P.L. 112-95 ; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240 ; P.L. 114-7 ; section 1101 of P.L. 114-74 ; section 305 of division P of P.L. 114-113 ; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113 .
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2016, except that “Internal Revenue Code” includes sections 11024, 11025, and 13543 of P.L. 115-97 .
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2016, except that “Internal Revenue Code” includes sections 11024, 11025, and 13543 of P.L. 115-97 ; sections 40307 and 40413 of P.L. 115-123 ; sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141 ; and section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94 .
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 4007 (b) of P.L. 114-41 , section 1102 of P.L. 114-74 , sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after December 31, 2016.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 4007 (b) of P.L. 114-41 , section 1102 of P.L. 114-74 , sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after December 31, 2016.
5. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue Code.
5. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue Code.
(L)
(L)
1. For taxable years beginning after December 31, 2017, for tax option corporations, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2017, except as provided in subds. 2. , 3. , and 5. and s. 71.98 and subject to subd. 4.
1. For taxable years beginning after December 31, 2017, and before January 1, 2021, for tax option corporations, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2017, except as provided in subds. 2. , 3. , and 5. and s. 71.98 and subject to subd. 4.
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2017: section 13113 of P.L. 103-66 ; sections 1, 3, 4, and 5 of P.L. 106-519 ; sections 101, 102, and 422 of P.L. 108-357 ; sections 1310 and 1351 of P.L. 109-58 ; section 11146 of P.L. 109-59 ; section 403 (q) of P.L. 109-135 ; section 513 of P.L. 109-222 ; sections 104 and 307 of P.L. 109-432 ; sections 8233 and 8235 of P.L. 110-28 ; section 11 (e) and (g) of P.L. 110-172 ; section 301 of P.L. 110-245 ; section 15351 of P.L. 110-246 ; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343 ; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5 ; sections 211, 212, 213, 214, and 216 of P.L. 111-226 ; sections 2011 and 2122 of P.L. 111-240 ; sections 753, 754, and 760 of P.L. 111-312 ; section 1106 of P.L. 112-95 ; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240 ; P.L. 114-7 ; section 1101 of P.L. 114-74 ; section 305 of division P of P.L. 114-113 ; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113 ; and sections 11011, 11012, 13201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97 .
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2017: section 13113 of P.L. 103-66 ; sections 1, 3, 4, and 5 of P.L. 106-519 ; sections 101, 102, and 422 of P.L. 108-357 ; sections 1310 and 1351 of P.L. 109-58 ; section 11146 of P.L. 109-59 ; section 403 (q) of P.L. 109-135 ; section 513 of P.L. 109-222 ; sections 104 and 307 of P.L. 109-432 ; sections 8233 and 8235 of P.L. 110-28 ; section 11 (e) and (g) of P.L. 110-172 ; section 301 of P.L. 110-245 ; section 15351 of P.L. 110-246 ; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343 ; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5 ; sections 211, 212, 213, 214, and 216 of P.L. 111-226 ; sections 2011 and 2122 of P.L. 111-240 ; sections 753, 754, and 760 of P.L. 111-312 ; section 1106 of P.L. 112-95 ; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240 ; P.L. 114-7 ; section 1101 of P.L. 114-74 ; section 305 of division P of P.L. 114-113 ; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113 ; and sections 11011, 11012, 13201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97 .
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017.
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307, 40413, and 41113 of P.L. 115-123 ; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109, 401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L. 115-141 ; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94 ; sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136 ; and sections 202, 208, 209, 211, and 214 of division EE and sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L. 116-260 .
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97 first apply for taxable years beginning after December 31, 2017.
5. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue Code.
5. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue Code.
(m)
1. For taxable years beginning after December 31, 2020, for tax option corporations, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2020, except as provided in subds. 2. , 3. , and 5. and s. 71.98 and subject to subd. 4.
2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2020: section 13113 of P.L. 103-66 ; sections 1, 3, 4, and 5 of P.L. 106-519 ; sections 101, 102, and 422 of P.L. 108-357 ; sections 1310 and 1351 of P.L. 109-58 ; section 11146 of P.L. 109-59 ; section 403 (q) of P.L. 109-135 ; section 513 of P.L. 109-222 ; sections 104 and 307 of P.L. 109-432 ; sections 8233 and 8235 of P.L. 110-28 ; section 11 (e) and (g) of P.L. 110-172 ; section 301 of P.L. 110-245 ; section 15351 of P.L. 110-246 ; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343 ; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5 ; sections 211, 212, 213, 214, and 216 of P.L. 111-226 ; sections 2011 and 2122 of P.L. 111-240 ; sections 753, 754, and 760 of P.L. 111-312 ; section 1106 of P.L. 112-95 ; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240 ; P.L. 114-7 ; section 1101 of P.L. 114-74 ; section 305 of division P of P.L. 114-113 ; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113 ; sections 11011, 11012, 13201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97 ; sections 40304, 40305, 40306, and 40412 of P.L. 115-123 ; section 101 (c) of division T of P.L. 115-141 ; sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141 ; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94 ; sections 2304 and 2306 of P.L. 116-136 ; and sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division EE of P.L. 116-260 .
3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2020.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123 ; section 101 (a), (b), and (h) of division U of P.L. 115-141 ; section 1203 of P.L. 116-25 ; section 1122 of P.L. 116-92 ; section 301 of division O, section 1302 of division P, and sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of division Q of P.L. 116-94 ; section 2 of P.L. 116-98 ; and sections 301, 302, and 304 of division EE of P.L. 116-260 apply for taxable years beginning after December 31, 2020.
5. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code (relating to pass-through of items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue Code.
(1h) For purposes of sub. (1k) (j) and (L) , “management fees" include expenses and costs, not including interest expenses, pertaining to accounts receivable, accounts payable, employee benefit plans, insurance, legal matters, payroll, data processing, purchasing, taxation, financial matters, securities, accounting, or reporting and compliance matters or similar activities, to the extent that the amounts would otherwise be deductible in the computation of Wisconsin adjusted gross income.
(1h) For purposes of sub. (1k) (j) and (L) , “management fees" include expenses and costs, not including interest expenses, pertaining to accounts receivable, accounts payable, employee benefit plans, insurance, legal matters, payroll, data processing, purchasing, taxation, financial matters, securities, accounting, or reporting and compliance matters or similar activities, to the extent that the amounts would otherwise be deductible in the computation of Wisconsin adjusted gross income.
(1k) “Net income or loss" of a tax-option corporation means net income or loss computed under the internal revenue code, as defined under sub. (1g) and s. 71.98 (3) and (4) , except that:
(1k) “Net income or loss" of a tax-option corporation means net income or loss computed under the internal revenue code, as defined under sub. (1g) and s. 71.98 (3) and (4) , except that:
(ag) Section 164 (a) (3) of the internal revenue code is modified so that state taxes and taxes of the District of Columbia that are value-added taxes, single business taxes or taxes on or measured by all or a portion of net income, gross income, gross receipts or capital stock are not deductible.
(ar) Section 1363 (a) of the internal revenue code does not apply.
(b) The items referred to in section 1366 (a) (1) (A) of the internal revenue code shall be included.
(c) The deduction referred to in sections 212 and 703 (a) (2) (E) of the internal revenue code shall be allowed.
(d) An addition or subtraction, as appropriate, shall be made for the net amount of state and federal differences including differences arising from the different basis of assets disposed of in a transaction in which gain or loss is recognized for state tax purposes, different depreciation methods or difference in basis of depreciable assets, different elections, or transitional adjustments due to differences in the statutes for taxable years 1986 and 1987 pertaining to the computation of net income of a tax-option corporation.
(e) An addition shall be made for the amount of credit computed under s. 71.28 (3) and used by the corporation in the current year.
(f) An addition shall be made for the amount of interest, less related expenses, excluded by reason of section 103 of the internal revenue code (relating to interest received on state and municipal obligations and on volunteer fire department and mass transit obligations) or any other federal law.
(g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dm) , (1dx) , (1dy) , (3) , (3g) , (3h) , (3n) , (3p) , (3q) , (3r) , (3rm) , (3rn) , (3t) , (3w) , (3wm) , (3y) , (4) , (5) , (5e) , (5f) , (5g) , (5h) , (5i) , (5j) , (5k) , (5r) , (5rm) , (6n) , (8r) , and (10) and passed through to shareholders.
(h) Section 162 of the Internal Revenue Code (relating to trade or business expenses) is modified as follows:
(af) Section 61 of the Internal Revenue Code is modified so that income received in the form of allocations issued by this state with moneys received from the coronavirus relief fund authorized under 42 USC 801 to be used for any of the following purposes is not taxable income:
1. Broadband expansion.
2. Privately owned movie theater grants.
3. A nonprofit grant program.
4. A tourism grants program.
5. A cultural organization grant program.
6. Music and performance venue grants.
7. Lodging industry grants.

Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.