AB754-ASA1,8,3
166.0602
(6) (a) Reduce the amount of
county and municipal aid payments the
2payment to the political subdivision under s.
79.035 79.02 (1) in the following year
3by an amount equal to the amount of the penalized excess.
AB754-ASA1,6
4Section
6. 66.0602 (6) (b) of the statutes is amended to read:
AB754-ASA1,8,65
66.0602
(6) (b) Ensure that the amount of any reductions in
county and
6municipal aid payments under par. (a) lapses to the general fund.
AB754-ASA1,7
7Section
7. 66.1105 (6m) (d) 4. of the statutes is amended to read:
AB754-ASA1,8,158
66.1105
(6m) (d) 4. If an annual report is not timely filed under par. (c), the
9department of revenue shall notify the city that the report is past due. If the city does
10not file the report within 60 days of the date on the notice, except as provided in this
11subdivision, the department shall charge the city a fee of $100 per day for each day
12that the report is past due, up to a maximum penalty of $6,000 per report. If the city
13does not pay within 30 days of issuance, the department of revenue shall reduce and
14withhold the amount of the shared revenue payments to the city under
subch. I of
15ch. 79 s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
AB754-ASA1,8
16Section
8. 70.46 (4) of the statutes is amended to read:
AB754-ASA1,8,2517
70.46
(4) No board of review may be constituted unless
it includes at least one
18voting member who, within 2 years of the board's first meeting, has attended all
19members complete in each year a training session under s. 73.03 (55)
and unless that
20member is the municipality's chief executive officer or that officer's designee. All but
21one member of the board may satisfy the training requirement under this subsection
22by participating in the training electronically. At least one member shall attend
23training in-person each year. The municipal clerk shall provide an affidavit to the
24department of revenue stating whether the requirement under this subsection has
25been fulfilled.
AB754-ASA1,9
1Section
9. 70.855 (4) (b) of the statutes is amended to read:
AB754-ASA1,9,62
70.855
(4) (b) If the department of revenue does not receive the fee imposed on
3a municipality under par. (a) by March 31 of the year following the department's
4determination under sub. (2) (b), the department shall reduce the distribution made
5to the municipality under s. 79.02
(2) (b) (1) by the amount of the fee and shall
6transfer that amount to the appropriation under s. 20.566 (2) (ga).
AB754-ASA1,10
7Section
10. 70.995 (8) (c) 1. of the statutes is amended to read:
AB754-ASA1,9,228
70.995
(8) (c) 1. All objections to the amount, valuation, taxability, or change
9from assessment under this section to assessment under s. 70.32 (1) of property shall
10be first made in writing on a form prescribed by the department of revenue that
11specifies that the objector shall set forth the reasons for the objection, the objector's
12estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
13estimate of the correct assessment. An objection shall be filed with the state board
14of assessors within the time prescribed in par. (b) 1. A
$45 $200 fee shall be paid when
15the objection is filed unless a fee has been paid in respect to the same piece of property
16and that appeal has not been finally adjudicated. The objection is not filed until the
17fee is paid. Neither the state board of assessors nor the tax appeals commission may
18waive the requirement that objections be in writing. Persons who own land and
19improvements to that land may object to the aggregate value of that land and
20improvements to that land, but no person who owns land and improvements to that
21land may object only to the valuation of that land or only to the valuation of
22improvements to that land.
AB754-ASA1,11
23Section
11. 70.995 (8) (d) of the statutes is amended to read:
AB754-ASA1,9,2524
70.995
(8) (d) A municipality may file an objection with the state board of
25assessors to the amount, valuation, or taxability under this section or to the change
1from assessment under this section to assessment under s. 70.32 (1) of a specific
2property having a situs in the municipality, whether or not the owner of the specific
3property in question has filed an objection. Objection shall be made on a form
4prescribed by the department and filed with the board within the time prescribed in
5par. (b) 1. If the person assessed files an objection and the municipality affected does
6not file an objection, the municipality affected may file an appeal to that objection
7within 15 days after the person's objection is filed. A
$45 $200 filing fee shall be paid
8when the objection is filed unless a fee has been paid in respect to the same piece of
9property and that appeal has not been finally adjudicated. The objection is not filed
10until the fee is paid. The board shall forthwith notify the person assessed of the
11objection filed by the municipality.
AB754-ASA1,12
12Section 12
. 70.995 (14) (b) of the statutes is amended to read:
AB754-ASA1,10,1613
70.995
(14) (b) If the department of revenue does not receive the fee imposed
14on a municipality under par. (a) by March 31 of each year, the department shall
15reduce the distribution made to the municipality under s. 79.02
(2) (b) (1) by the
16amount of the fee.
AB754-ASA1,13
17Section 13
. 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB754-ASA1,14
18Section 14
. 71.01 (6) (j) 3. m. of the statutes is created to read:
AB754-ASA1,10,2019
71.01
(6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
20U of P.L.
115-141.
AB754-ASA1,15
21Section 15
. 71.01 (6) (j) 3. n. of the statutes is created to read:
AB754-ASA1,10,2322
71.01
(6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
23of division O of P.L.
116-94.
AB754-ASA1,16
24Section 16
. 71.01 (6) (k) 3. of the statutes is amended to read:
AB754-ASA1,11,6
171.01
(6) (k) 3. For purposes of this paragraph, “
Internal Revenue Code" does
2not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
411025, and 13543 of P.L.
115-97, sections 40307 and 40413 of P.L. 115-123, and
5section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
6116-94.
AB754-ASA1,17
7Section 17
. 71.01 (6) (L) 1. of the statutes is amended to read:
AB754-ASA1,11,128
71.01
(6) (L) 1. For taxable years beginning after December 31, 2017,
and
9before January 1, 2020, for individuals and fiduciaries, except fiduciaries of nuclear
10decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
11Internal Revenue Code as amended to December 31, 2017, except as provided in
12subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB754-ASA1,18
13Section 18
. 71.01 (6) (L) 3. of the statutes is amended to read:
AB754-ASA1,11,2014
71.01
(6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
15not include amendments to the federal Internal Revenue Code enacted after
16December 31, 2017
, except that “Internal Revenue Code” includes sections 40307
17and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
18sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
191302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
20116-94, and section 2 (b) of P.L. 116-98.
AB754-ASA1,19
21Section 19
. 71.01 (6) (L) 4. of the statutes is amended to read:
AB754-ASA1,12,222
71.01
(6) (L) 4. For purposes of this paragraph, the provisions of federal public
23laws that directly or indirectly affect the Internal Revenue Code, as defined in this
24paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
25except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
113306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
2first apply for taxable years beginning after December 31, 2017.
AB754-ASA1,20
3Section 20
. 71.01 (6) (m) of the statutes is created to read:
AB754-ASA1,12,84
71.01
(6) (m) 1. For taxable years beginning after December 31, 2019, for
5individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
7as amended to December 31, 2019, except as provided in subds. 2. and 3. and s. 71.98
8and subject to subd. 4.
AB754-ASA1,13,69
2. For purposes of this paragraph, “Internal Revenue Code” does not include
10the following provisions of federal public laws for taxable years beginning after
11December 31, 2019: section 13113 of P.L.
103-66; sections 1, 3, 4, and 5 of P.L.
12106-519; sections 101, 102, and 422 of P.L.
108-357; sections 1310 and 1351 of P.L.
13109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
14P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
15110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
1615351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
17312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
181501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
19111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
20111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
21411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
22P of P.L.
114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
23171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113; sections 11011, 11012,
2413201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2513801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
114221, 14222, 14301, 14302, 14304, and 14401 of P.L.
115-97; sections 40304, 40305,
240306, and 40412 of P.L.
115-123; section 101 (c) of division T of P.L.
115-141;
3sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
4(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
5115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
6117, 118, 130, 132, and 145 of division Q of P.L.
116-94.
AB754-ASA1,13,87
3. For purposes of this paragraph, “Internal Revenue Code” does not include
8amendments to the federal Internal Revenue Code enacted after December 31, 2019.
AB754-ASA1,13,169
4. For purposes of this paragraph, the provisions of federal public laws that
10directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
11apply for Wisconsin purposes at the same time as for federal purposes, except that
12changes made by section 13516 of P.L.
115-97, sections 20101, 20102, 20104, 20201,
1340201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
14of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141, section 1122
15of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-94, and
16section 2 of P.L.
116-98 apply for taxable years beginning after December 31, 2019.
AB754-ASA1,21
17Section 21
. 71.01 (7g) of the statutes is created to read:
AB754-ASA1,13,1918
71.01
(7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
19includes section 109 of division U of P.L.
115-141.
AB754-ASA1,22
20Section 22
. 71.05 (1) (ae) of the statutes is repealed.
AB754-ASA1,23
21Section 23
. 71.05 (1) (am) of the statutes is amended to read:
AB754-ASA1,13,2422
71.05
(1) (am)
Military retirement systems. All retirement payments received
23from the U.S. military employee retirement system, to the extent that such payments
24are not exempt under par. (a)
or (ae) or sub. (6) (b) 54.
AB754-ASA1,24
25Section 24
. 71.05 (1) (an) of the statutes is amended to read:
AB754-ASA1,14,5
171.05
(1) (an)
Uniformed services retirement benefits. All retirement payments
2received from the U.S. government that relate to service with the coast guard, the
3commissioned corps of the national oceanic and atmospheric administration, or the
4commissioned corps of the public health service, to the extent that such payments are
5not exempt under par. (a)
, (ae), or (am)
or sub. (6) (b) 54.
AB754-ASA1,25
6Section 25
. 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.)
7and amended to read:
AB754-ASA1,15,48
71.05
(6) (b) 4. (intro.) Disability payments other than disability payments that
9are paid from a retirement plan, the payments from which are exempt under
sub. 10subs. (1)
(ae), (am)
, and (an)
and (6) (b) 54., if the individual either is single or is
11married and files a joint return
, to the extent those payments are excludable under
12section 105 (d) of the Internal Revenue Code as it existed immediately prior to its
13repeal in 1983 by section 122 (b) of P.L. 98-21, except that if an individual is divorced
14during the taxable year that individual may subtract an amount only if that person
15is disabled and the amount that may be subtracted then is $100 for each week that
16payments are received or the amount of disability pay reported as income, whichever
17is less. If the exclusion under this subdivision is claimed on a joint return and only
18one of the spouses is disabled, the maximum exclusion is $100 for each week that
19payments are received or the amount of disability pay reported as income, whichever
20is less. and is under 65 years of age before the close of the taxable year to which the
21subtraction relates, retired on disability, and, when the individual retired, was
22permanently and totally disabled. In this subdivision, “permanently and totally
23disabled" means an individual who is unable to engage in any substantial gainful
24activity by reason of any medically determinable physical or mental impairment
25which can be expected to result in death or which has lasted or can be expected to last
1for a continuous period of not less than 12 months. An individual shall not be
2considered permanently and totally disabled for purposes of this subdivision unless
3proof is furnished in such form and manner, and at such times, as prescribed by the
4department. The exclusion under this subdivision shall be determined as follows:
AB754-ASA1,26
5Section 26
. 71.05 (6) (b) 4. a. to c. of the statutes are created to read:
AB754-ASA1,15,96
71.05
(6) (b) 4. a. If the individual is single and the individual's federal adjusted
7gross income in the year to which the subtraction relates is less than $20,200, the
8maximum subtraction is $100 for each week that payments are received or the
9amount of disability pay reported as income, whichever is less.
AB754-ASA1,15,1410
b. If the individual is married and filing a joint return and the couple's federal
11adjusted gross income in the year to which the subtraction relates is less than
12$20,200, or $25,400 if both spouses are disabled, the maximum subtraction is $100
13for each week that payments are received, per spouse if both spouses are disabled,
14or the amount of disability pay reported as income, whichever is less.
AB754-ASA1,15,1915
c. If the federal adjusted gross income of the individual, or individuals if filing
16a joint return, for the taxable year, determined without regard to this subd. 4.,
17exceeds $15,000, the amount subtracted under this subd. 4. for the taxable year shall
18be reduced by an amount equal to the excess of the federal adjusted gross income over
19$15,000.
AB754-ASA1,27
20Section 27
. 71.05 (6) (b) 17. and 18. of the statutes are repealed.
AB754-ASA1,28
21Section 28
. 71.05 (6) (b) 19. c. of the statutes is amended to read:
AB754-ASA1,16,222
71.05
(6) (b) 19. c. For
taxable years beginning before January 1, 2020, for a
23person who is a nonresident or a part-year resident of this state, modify the amount
24calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
25of which is the person's net earnings from a trade or business that are taxable by this
1state and the denominator of which is the person's total net earnings from a trade
2or business.
AB754-ASA1,29
3Section 29
. 71.05 (6) (b) 19. cm. of the statutes is created to read:
AB754-ASA1,16,164
71.05
(6) (b) 19. cm. For taxable years beginning after December 31, 2019, for
5a person who is a nonresident or a part-year resident of this state, modify the amount
6calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
7of which is the person's wages, salary, tips, unearned income, and net earnings from
8a trade or business that are taxable by this state and the denominator of which is the
9person's total wages, salary, tips, unearned income, and net earnings from a trade
10or business. In this subd. 19. cm., for married persons filing separately “
wages,
11salary, tips, unearned income, and net earnings from a trade or business" means the
12separate wages, salary, tips, unearned income, and net earnings from a trade or
13business of each spouse, and for married persons filing jointly “wages, salary, tips,
14unearned income, and net earnings from a trade or business" means the total wages,
15salary, tips, unearned income, and net earnings from a trade or business of both
16spouses.
AB754-ASA1,30
17Section 30
. 71.05 (6) (b) 19. d. of the statutes is amended to read:
AB754-ASA1,16,2018
71.05
(6) (b) 19. d.
Reduce
For taxable years beginning before January 1, 2020,
19reduce the amount calculated under subd. 19. b. or c. to the person's aggregate net
20earnings from a trade or business that are taxable by this state.
AB754-ASA1,31
21Section 31
. 71.05 (6) (b) 19. dm. of the statutes is created to read:
AB754-ASA1,16,2522
71.05
(6) (b) 19. dm. For taxable years beginning after December 31, 2019,
23reduce the amount calculated under subd. 19.b. or cm. to the person's aggregate
24wages, salary, tips, unearned income, and net earnings from a trade or business that
25are taxable by this state.
AB754-ASA1,32
1Section
32. 71.05 (6) (b) 20., 36., 37., 39., 40. and 41. of the statutes are
2repealed.
AB754-ASA1,33
3Section 33
. 71.05 (6) (b) 54. of the statutes is created to read:
AB754-ASA1,17,94
71.05
(6) (b) 54. Except for a payment that is exempt under sub. (1) (a), (am),
5or (an), or that is exempt as a railroad retirement benefit, for taxable years beginning
6after December 31, 2019, up to $5,000 of payments or distributions received each
7year by an individual from a qualified retirement plan under the Internal Revenue
8Code or from an individual retirement account established under
26 USC 408, if all
9of the following conditions apply:
AB754-ASA1,17,1110
a. The individual is at least 65 years of age before the close of the taxable year
11to which the exemption claim relates.
AB754-ASA1,17,1412
b. If the individual is single or files as head of household, his or her federal
13adjusted gross income in the year to which the exemption claim relates is less than
14$15,000.
AB754-ASA1,17,1615
c. If the individual is married and is a joint filer, the couple's federal adjusted
16gross income in the year to which the exemption claim relates is less than $30,000.
AB754-ASA1,17,1917
d. If the individual is married and files a separate return, the sum of both
18spouses' federal adjusted gross income in the year to which the exemption claim
19relates is less than $30,000.
AB754-ASA1,34
20Section 34
. 71.07 (5) (a) 15. of the statutes is amended to read:
AB754-ASA1,18,221
71.07
(5) (a) 15. The amount claimed as a deduction for medical care insurance
22under section
213 of the Internal Revenue Code that is exempt from taxation under
23s. 71.05 (6) (b)
17. to 20. 19., 35.,
36., 37., 38.,
39., 40., 41., and 42. and the amount
24claimed as a deduction for a long-term care insurance policy under section
213 (d)
1(1) (D) of the Internal Revenue Code, as defined in section
7702B (b) of the Internal
2Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
AB754-ASA1,35
3Section
35. 71.07 (9m) (h) of the statutes is amended to read:
AB754-ASA1,18,154
71.07
(9m) (h) Any person, including a nonprofit entity described in section
501 5(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
6par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
7imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
8transfer, and submits with the notification a copy of the transfer documents, and the
9department certifies ownership of the credit with each transfer.
The transferor may
10file a claim for more than one taxable year on a form prescribed by the department
11to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer
12request. The transferee may first use the credit to offset tax in the taxable year of
13the transferor in which the transfer occurs and may use the credit only to offset tax
14in taxable years otherwise allowed to be claimed and carried forward by the original
15claimant.
AB754-ASA1,36
16Section 36
. 71.22 (4) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB754-ASA1,37
17Section 37
. 71.22 (4) (j) 3. m. of the statutes is created to read:
AB754-ASA1,18,1918
71.22
(4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
19U of P.L.
115-141.
AB754-ASA1,38
20Section 38
. 71.22 (4) (j) 3. n. of the statutes is created to read:
AB754-ASA1,18,2221
71.22
(4) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
22of division O of P.L.
116-94.
AB754-ASA1,39
23Section 39
. 71.22 (4) (k) 3. of the statutes is amended to read:
AB754-ASA1,19,424
71.22
(4) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
25not include amendments to the federal Internal Revenue Code enacted after
1December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
211025, and 13543 of P.L.
115-97, sections 40307 and 40413 of P.L. 115-123, and
3section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
4116-94.
AB754-ASA1,40
5Section 40
. 71.22 (4) (L) 1. of the statutes is amended to read:
AB754-ASA1,19,106
71.22
(4) (L) 1. For taxable years beginning after December 31, 2017,
and
7before January 1, 2020, “Internal Revenue Code" means the federal Internal
8Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and
93. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
10(3), 71.34 (1g), 71.42 (2), and 71.98.
AB754-ASA1,41
11Section 41
. 71.22 (4) (L) 3. of the statutes is amended to read:
AB754-ASA1,19,1812
71.22
(4) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
13not include amendments to the federal Internal Revenue Code enacted after
14December 31, 2017
, except that “Internal Revenue Code” includes sections 40307
15and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
16sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
171302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
18116-94, and section 2 (b) of P.L. 116-98.
AB754-ASA1,42
19Section 42
. 71.22 (4) (L) 4. of the statutes is amended to read:
AB754-ASA1,19,2520
71.22
(4) (L) 4. For purposes of this paragraph, the provisions of federal public
21laws that directly or indirectly affect the Internal Revenue Code, as defined in this
22paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
23except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
2413306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
25first apply for taxable years beginning after December 31, 2017.
AB754-ASA1,43
1Section
43. 71.22 (4) (m) of the statutes is created to read:
AB754-ASA1,20,52
71.22
(4) (m) 1. For taxable years beginning after December 31, 2019, “Internal
3Revenue Code" means the federal Internal Revenue Code as amended to December
431, 2019, except as provided in subds. 2. and 3. and subject to subd. 4., and except
5as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
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2. For purposes of this paragraph, “Internal Revenue Code" does not include
7the following provisions of federal public laws for taxable years beginning after
8December 31, 2019: section 13113 of P.L.
103-66; sections 1, 3, 4, and 5 of P.L.
9106-519; sections 101, 102, and 422 of P.L.
108-357; sections 1310 and 1351 of P.L.
10109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
11P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
12110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
1315351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
14312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
151501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
16111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
17111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
18411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
19P of P.L.
114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
20171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113; sections 11011, 11012,
2113201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2213801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2314221, 14222, 14301, 14302, 14304, and 14401 of P.L.
115-97; sections 40304, 40305,
2440306, and 40412 of P.L.
115-123; section 101 (c) of division T of P.L.
115-141;
25sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
1(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
2115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
3117, 118, 130, 132, and 145 of division Q of P.L.
116-94.
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3. For purposes of this paragraph, “Internal Revenue Code" does not include
5amendments to the federal Internal Revenue Code enacted after December 31, 2019.
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4. For purposes of this paragraph, the provisions of federal public laws that
7directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
8apply for Wisconsin purposes at the same time as for federal purposes, except that
9changes made by section 13516 of P.L.
115-97, sections 20101, 20102, 20104, 20201,
1040201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
11of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141, section 1122
12of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-94, and
13section 2 of P.L.
116-98 apply for taxable years beginning after December 31, 2019.
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14Section 44
. 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB754-ASA1,45
15Section 45
. 71.22 (4m) (j) 3. m. of the statutes is created to read:
AB754-ASA1,21,1716
71.22
(4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
17U of P.L.
115-141.
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18Section 46
. 71.22 (4m) (j) 3. n. of the statutes is created to read:
AB754-ASA1,21,2019
71.22
(4m) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
20of division O of P.L.
116-94.