183 Relating to: revising various provisions of the statutes for the purpose of supplying omissions and eliminating defects (Correction Bill).

Date of enactment: March 15, 2010
2009 Assembly Bill 569 Date of publication*: March 29, 2010

* Section 991.11, Wisconsin Statutes 2007-08 : Effective date of acts. "Every act and every portion of an act enacted by the legislature over the governor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication as designated" by the secretary of state [the date of publication may not be more than 10 working days after the date of enactment].

2009 WISCONSIN ACT 183

An Act relating to: revising various provisions of the statutes for the purpose of supplying omissions and eliminating defects (Correction Bill).

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

Section 1 . 71.01 (6) (um) of the statutes, as created by 2009 Wisconsin Act 28 , is amended to read:

71.01 (6) (um) For taxable years that begin after December 31, 2008, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "Internal Revenue Code" 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 and as indirectly affected by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-280 , P.L. 101-508 , P.L. 102-90 , 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. 104-117 , 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, 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 , . 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.

Note: Clarifies cross-reference at the request of the Department of Revenue. The president vetoed P.L. 110-234 and Congress overrode the veto. It was then discovered that certain provisions of the bill (unrelated to taxes) were missing. Corrective legislation was then sent to the president who again vetoed the correcting bill. Congress overrode the veto and the correcting bill was then assigned a new number, P.L. 110-246 . Despite the fact that the bills were almost identical in title and substance, P.L. 110-234 was repealed by P.L. 110-246 . 2009 Wis. Act 28, which updated the Internal Revenue Code reference, only referred to P.L. 110-234 . It did not refer to P.L. 110-246 . Corrects punctuation.

Section 2 . 71.22 (4) (um) of the statutes, as created by 2009 Wisconsin Act 28 , is amended to read:

71.22 (4) (um) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after December 31, 2008, 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 , 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, 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 . 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.

Note: See the note to Section 1 of this bill.

Section 3 . 71.22 (4m) (sm) of the statutes, as created by 2009 Wisconsin Act 28 , is amended to read:

71.22 (4m) (sm) For taxable years that begin after December 31, 2008, "Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a), 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , 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, 512, and 513 of P.L. 109-222 , P.L. 109-227 , and P.L. 109-280 , excluding sections 811 and 844 of P.L. 109-280 , and P.L. 110-458 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008.

Note: See the note to Section 1 of this bill.

Section 4 . 71.26 (2) (b) 22. of the statutes, as created by 2009 Wisconsin Act 28 , is amended to read:

71.26 (2) (b) 22. For taxable years that begin after December 31, 2008, for a corporation, conduit, or common law trust which qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , 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, 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 , "net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , 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, 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 property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall continue to be depreciated under the Internal Revenue Code as amended to December 31, 1980, and except that the appropriate amount shall be added or subtracted to reflect differences between the depreciation or adjusted basis for federal income tax purposes and the depreciation or adjusted basis under this chapter of any property disposed of during the taxable year. The 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , 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, 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 , applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2008, do not apply to this subdivision with respect to taxable years that begin after December 31, 2008.

Note: See the note to Section 1 of this bill.

Section 5 . 71.34 (1g) (um) of the statutes, as created by 2009 Wisconsin Act 28 , is amended to read:

71.34 (1g) (um) "Internal Revenue Code" for tax-option corporations, for taxable years that begin after December 31, 2008, 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 , 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, 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, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008.

Note: See the note to Section 1 of this bill.

Section 6 . 71.42 (2) (tm) of the statutes, as created by 2009 Wisconsin Act 28 , is amended to read:

71.42 (2) (tm) For taxable years that begin after December 31, 2008, "Internal Revenue Code" 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, 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 , P.L. 110-172 , P.L. 110-185 , P.L. 110-234 , P.L. 110-245 , P.L. 110-246 , P.L. 110-289 , P.L. 110-317 , P.L. 110-343 , and P.L. 110-351 , and as indirectly affected by P.L. 99-514 , P.L. 100-203 , 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, 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 "Internal Revenue Code" does not include section 847 of the federal Internal Revenue Code. 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.

Note: See the note to Section 1 of this bill.