Section Tax 3.04 - Subtraction for military pay received by members of a reserve component of the armed forces(1) PURPOSE. This section limits the application of the phrase "called ... into special state service authorized by the federal department of defense under (f), that is paid to the person for a period of time during which the person is on active duty" as used in s. 71.05(6) (b) 34., Stats., as created by.(2) LIMITATION ON SUBTRACTION. A person who is a member of a reserve component of the U.S. armed forces, who is serving on active duty or full-time duty in the active guard reserve program under (f), does not qualify for the subtraction.Wis. Admin. Code Department of Revenue Tax 3.04
Emerg. cr. eff. 9-17-04; CR 04-116: cr. Register March 2005 No. 591, eff. 4-1-05.