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AB56,639,2322 3. For purposes of this paragraph, “Internal Revenue Code" does not include
23amendments to the federal Internal Revenue Code enacted after December 31, 2018.
AB56,640,624 4. For purposes of this paragraph, the provisions of federal public laws that
25directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,

1apply for Wisconsin purposes at the same time as for federal purposes, except that
2changes made by sections 11012, 13221, 13301, 13304 (a) and (b), 13531, and 13601
3of P.L. 115-97, 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309,
440311, 40414, 41101, 41107, 41115, and 41116 of PL. 115-123 and section 101 (a), (b),
5and (h) of division U of P.L. 115-141 apply for taxable years beginning after
6December 31, 2018.
AB56,640,1075. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code
8(relating to pass-through of items to shareholders) is modified by substituting the
9tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue
10Code.
AB56,951 11Section 951. 71.34 (1k) (g) of the statutes is amended to read:
AB56,640,1512 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
13corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
14(3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r),
15(5rm), (6n), (8b), (8r), and (10) and passed through to shareholders.
AB56,952 16Section 952. 71.34 (1k) (o) of the statutes is created to read:
AB56,640,2117 71.34 (1k) (o) An addition shall be made for any amount deducted under the
18Internal Revenue Code as moving expenses, as defined in s. 71.01 (8j), paid or
19incurred during the taxable year to move the taxpayer's Wisconsin business
20operation, in whole or in part, to a location outside the state or to move the taxpayer's
21business operation outside the United States.
AB56,953 22Section 953. 71.34 (1u) of the statutes is created to read:
AB56,640,2423 71.34 (1u) For purposes of sub. (1g) (b), 2013 stats., “Internal Revenue Code”
24includes section 109 of division U of P.L. 115-141.
AB56,954 25Section 954. 71.42 (2) (c) of the statutes is repealed.
AB56,955
1Section 955. 71.42 (2) (j) 3. m. of the statutes is created to read:
AB56,641,32 71.42 (2) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
3U of P.L. 115-141.
AB56,956 4Section 956. 71.42 (2) (k) 3. of the statutes is amended to read:
AB56,641,85 71.42 (2) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
6not include amendments to the federal Internal Revenue Code enacted after
7December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
811025, and 13543 of P.L. 115-97 and sections 40307 and 40413 of P.L. 115-123.
AB56,957 9Section 957. 71.42 (2) (L) 1. of the statutes is amended to read:
AB56,641,1310 71.42 (2) (L) 1. For taxable years beginning after December 31, 2017, and
11before January 1, 2019,
“Internal Revenue Code" means the federal Internal
12Revenue Code as amended to December 31, 2017, except as provided in subds. 2. to
134. and s. 71.98 and subject to subd. 5.
AB56,958 14Section 958. 71.42 (2) (L) 5. of the statutes is amended to read:
AB56,641,2015 71.42 (2) (L) 5. For purposes of this paragraph, the provisions of federal public
16laws that directly or indirectly affect the Internal Revenue Code, as defined in this
17paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
18except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1913306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
20first apply for taxable years beginning after December 31, 2017
.
AB56,959 21Section 959. 71.42 (2) (m) of the statutes is created to read:
AB56,641,2422 71.42 (2) (m) 1. For taxable years beginning after December 31, 2018, “Internal
23Revenue Code" means the federal Internal Revenue Code as amended to December
2431, 2018, except as provided in subds. 2. to 4. and s. 71.98 and subject to subd. 5.
AB56,642,21
12. For purposes of this paragraph, “Internal Revenue Code" does not include
2the following provisions of federal public laws for taxable years beginning after
3December 31, 2018: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
4106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
5109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
6P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
7110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
815351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
9312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
101501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
11111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
12111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
13411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
14P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
15171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 13201
16(a) to (e) and (g), 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213,
1714214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections
1840304, 40305, 40306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L.
19115-141; and sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and
20(195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of
21division U of P.L. 115-141.
AB56,642,2322 3. For purposes of this paragraph, “Internal Revenue Code" does not include
23amendments to the federal Internal Revenue Code enacted after December 31, 2018.
AB56,642,2524 4. For purposes of this paragraph, “Internal Revenue Code" does not include
25section 847 of the federal Internal Revenue Code.
AB56,643,8
15. For purposes of this paragraph, the provisions of federal public laws that
2directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
3apply for Wisconsin purposes at the same time as for federal purposes, except that
4changes made by sections 11012, 13221, 13301, 13304 (a) and (b), 13531, and 13601
5of P.L. 115-97, 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309,
640311, 40414, 41101, 41107, 41115, and 41116 of PL. 115-123 and section 101 (a), (b),
7and (h) of division U of P.L. 115-141 apply for taxable years beginning after
8December 31, 2018.
AB56,960 9Section 960. 71.42 (2p) of the statutes is created to read:
AB56,643,1110 71.42 (2p) For purposes of sub. (2) (b), 2013 stats., “ Internal Revenue Code”
11includes section 109 of division U of P.L. 115-141.
AB56,961 12Section 961. 71.45 (1t) (n) of the statutes is created to read:
AB56,643,1613 71.45 (1t) (n) Those issued by the Wisconsin Health and Educational Facilities
14Authority under s. 231.03 (6), if the bonds or notes are issued in an amount totaling
15$35,000,000 or less, and to the extent that the interest income received is not
16otherwise exempt under this subsection.
AB56,962 17Section 962. 71.45 (2) (a) 10. of the statutes is amended to read:
AB56,643,2418 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
19computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
20(3w), (3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8b), (8r), (9s), and (10)
21and not passed through by a partnership, limited liability company, or tax-option
22corporation that has added that amount to the partnership's, limited liability
23company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
24the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB56,963 25Section 963. 71.45 (2) (a) 20. of the statutes is created to read:
AB56,644,5
171.45 (2) (a) 20. By adding to federal taxable income any amount deducted
2under the Internal Revenue Code as moving expenses, as defined in s. 71.01 (8j), paid
3or incurred during the taxable year to move the taxpayer's Wisconsin business
4operation, in whole or in part, to a location outside the state or to move the taxpayer's
5business operation outside the United States.
AB56,964 6Section 964. 71.47 (1dx) (a) 5. of the statutes is amended to read:
AB56,644,217 71.47 (1dx) (a) 5. “Member of a targeted group" means a person who resides
8in an area designated by the federal government as an economic revitalization area,
9a person who is employed in an unsubsidized job but meets the eligibility
10requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
11a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or
12in a trial employment match program job subsidized employment placement, as
13defined in s. 49.141 (1) (n) (Lm), a person who is eligible for child care assistance
14under s. 49.155, a person who is a vocational rehabilitation referral, an economically
15disadvantaged youth, an economically disadvantaged veteran, a supplemental
16security income recipient, a general assistance recipient, an economically
17disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC
1851
(d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp
19recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.,
202013 stats., by a designated local agency, as defined in s. 71.47 (1dj) (am) 2., 2013
21stats.
AB56,965 22Section 965. 71.47 (4) (k) 1. of the statutes is amended to read:
AB56,645,423 71.47 (4) (k) 1. The For taxable years beginning after December 31, 2017, and
24before January 1, 2020, the
amount of the claim not used to offset the tax due, not
25to exceed 10 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6.,

1shall be certified by the department of revenue to the department of administration
2for payment by check, share draft, or other draft drawn from the appropriation
3account under s. 20.835 (2) (d). A person who is certified to claim tax benefits under
4s. 238.396 (3) or (3m) is not eligible to receive the payment under this subdivision.
AB56,966 5Section 966. 71.47 (4) (k) 1m. of the statutes is created to read:
AB56,645,126 71.47 (4) (k) 1m. For taxable years beginning after December 31, 2019, the
7amount of the claim not used to offset the tax due, not to exceed 20 percent of the
8allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
9department of revenue to the department of administration for payment from the
10appropriation account under s. 20.835 (2) (d). A person who is certified to claim tax
11benefits under s. 238.396 (3) or (3m) is not eligible to receive the payment under this
12subdivision.
AB56,967 13Section 967. 71.47 (4) (k) 2. of the statutes is amended to read:
AB56,645,1914 71.47 (4) (k) 2. The amount of the claim not used to offset the tax due and not
15certified for payment under subd. 1. or 1m. may be carried forward and credited
16against Wisconsin income or franchise taxes otherwise due for the following 15
17taxable years to the extent not offset by these taxes otherwise due in all intervening
18years between the year in which the expense was incurred and the year in which the
19carry-forward credit is claimed.
AB56,968 20Section 968. 71.47 (6) (a) 3. of the statutes is amended to read:
AB56,646,921 71.47 (6) (a) 3. For taxable years beginning after December 31, 2013, and before
22January 1, 2019,
any person may claim as a credit against taxes otherwise due under
23s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs
24of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
25Revenue Code, for qualified rehabilitated buildings, as defined in section 47 (c) (1)

1of the Internal Revenue Code, on property located in this state, if the cost of the
2person's qualified rehabilitation expenditures is at least $50,000 and the
3rehabilitated property is placed in service after December 31, 2013, and regardless
4of whether the rehabilitated property is used for multiple or revenue-providing
5purposes. No credit may be claimed under this subdivision for property listed as a
6contributing building in the state register of historic places or in the national register
7of historic places and no credit may be claimed under this subdivision for nonhistoric,
8nonresidential property converted into housing if the property has been previously
9used for housing.
AB56,969 10Section 969. 71.47 (6) (cn) (intro.) of the statutes is amended to read:
AB56,646,1311 71.47 (6) (cn) (intro.) For taxable years beginning after December 31, 2014, and
12before January 1, 2019,
the Wisconsin Economic Development Corporation shall
13certify a person to claim a credit under par. (a) 3. if all of the following apply:
AB56,970 14Section 970. 71.47 (6) (e) of the statutes is renumbered 71.47 (6) (e) 1.
AB56,971 15Section 971. 71.47 (6) (e) 2. of the statutes is created to read:
AB56,646,1916 71.47 (6) (e) 2. No credit may be claimed under par. (a) 3. for taxable years
17beginning after December 31, 2018. Credits under par. (a) 3. for taxable years that
18begin before January 1, 2019, may be carried forward to taxable years that begin
19after December 31, 2018.
AB56,972 20Section 972 . 71.49 (1) (f) of the statutes is amended to read:
AB56,647,521 71.49 (1) (f) The total of farmland preservation credit under subch. IX,
22farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility
23investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing
24facility investment credit under s. 71.47 (3r), woody biomass harvesting and
25processing credit under s. 71.47 (3rm), food processing plant and food warehouse

1investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47
2(3w), business development credit under s. 71.47 (3y), research credit under s. 71.47
3(4) (k) 1. and 1m., film production services credit under s. 71.47 (5f), film production
4company investment credit under s. 71.47 (5h), beginning farmer and farm asset
5owner tax credit under s. 71.47 (8r), and estimated tax payments under s. 71.48.
AB56,973 6Section 973. 71.52 (6) of the statutes is amended to read:
AB56,648,207 71.52 (6) “Income" means the sum of Wisconsin adjusted gross income and the
8following amounts, to the extent not included in Wisconsin adjusted gross income:
9maintenance payments (except foster care maintenance and supplementary
10payments excludable under section 131 of the internal revenue code), support money,
11cash public assistance (not including credit granted under this subchapter and
12amounts under s. 46.27, 2017 stats.), cash benefits paid by counties under s. 59.53
13(21), the gross amount of any pension or annuity (including railroad retirement
14benefits, all payments received under the federal social security act and veterans
15disability pensions), nontaxable interest received from the federal government or
16any of its instrumentalities, nontaxable interest received on state or municipal
17bonds, worker's compensation, unemployment insurance, the gross amount of “loss
18of time" insurance, compensation and other cash benefits received from the United
19States for past or present service in the armed forces, scholarship and fellowship gifts
20or income, capital gains, gain on the sale of a personal residence excluded under
21section 121 of the internal revenue code, dividends, income of a nonresident or
22part-year resident who is married to a full-year resident, housing allowances
23provided to members of the clergy, the amount by which a resident manager's rent
24is reduced, nontaxable income of an American Indian, nontaxable income from
25sources outside this state and nontaxable deferred compensation. Intangible drilling

1costs, depletion allowances and depreciation, including first-year depreciation
2allowances under section 179 of the internal revenue code, amortization,
3contributions to individual retirement accounts under section 219 of the internal
4revenue code, contributions to Keogh plans, net operating loss carry-backs and
5carry-forwards, capital loss carry-forwards, and disqualified losses deducted in
6determining Wisconsin adjusted gross income shall be added to “income". “ Income"
7does not include gifts from natural persons, cash reimbursement payments made
8under title XX of the federal social security act, surplus food or other relief in kind
9supplied by a governmental agency, the gain on the sale of a personal residence
10deferred under section 1034 of the internal revenue code or nonrecognized gain from
11involuntary conversions under section 1033 of the internal revenue code. Amounts
12not included in adjusted gross income but added to “income" under this subsection
13in a previous year and repaid may be subtracted from income for the year during
14which they are repaid. Scholarship and fellowship gifts or income that are included
15in Wisconsin adjusted gross income and that were added to household income for
16purposes of determining the credit under this subchapter in a previous year may be
17subtracted from income for the current year in determining the credit under this
18subchapter. A marital property agreement or unilateral statement under ch. 766 has
19no effect in computing “income" for a person whose homestead is not the same as the
20homestead of that person's spouse.
AB56,974 21Section 974 . 71.54 (1) (g) (intro.) of the statutes is amended to read:
AB56,648,2522 71.54 (1) (g) 2012 and thereafter to 2019. (intro.) The amount of any claim for
23calendar years beginning before January 1, 2020,
filed in 2012 and thereafter and
24based on property taxes accrued or rent constituting property taxes accrued during
25the previous year is limited as follows:
AB56,975
1Section 975. 71.54 (1) (h) of the statutes is created to read:
AB56,649,52 71.54 (1) (h) 2020 and thereafter. Subject to sub. (2m), the amount of any claim
3for calendar years beginning after December 31, 2019, filed in 2020 and thereafter,
4and based on property taxes accrued or rent constituting property taxes accrued
5during the previous year is limited as follows:
AB56,649,86 1. If the household income was $8,060 or less in the year to which the claim
7relates, the claim is limited to 80 percent of the property taxes accrued or rent
8constituting property taxes accrued or both in that year on the claimant's homestead.
AB56,649,139 2. If the household income was more than $8,060 in the year to which the claim
10relates, the claim is limited to 80 percent of the amount by which the property taxes
11accrued or rent constituting property taxes accrued or both in that year on the
12claimant's homestead exceeds 6.655 percent of the household income exceeding
13$8,060.
AB56,649,1514 3. No credit may be allowed if the household income of a claimant exceeds
15$30,000.
AB56,649,1716 4. Notwithstanding the time limitations described in par. (g) (intro.), the
17provisions of par. (g) 4., 5., 6., and 7. apply to claims filed under this paragraph.
AB56,976 18Section 976 . 71.54 (2) (b) 4. of the statutes is amended to read:
AB56,649,2019 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to 2019,
20$1,460.
AB56,977 21Section 977 . 71.54 (2) (b) 5. of the statutes is created to read:
AB56,649,2322 71.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2020 or any subsequent
23calendar year, $1,460.
AB56,978 24Section 978 . 71.54 (2m) of the statutes is amended to read:
AB56,650,18
171.54 (2m) Indexing for inflation; 2010 2020 and thereafter. (a) For calendar
2years beginning after December 31, 2009, and before January 1, 2011 2019, the dollar
3amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the maximum
4household income under sub. (1) (f) (h) 3. and the maximum property taxes under
5sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to the percentage
6change between the U.S. consumer price index for all urban consumers, U.S. city
7average, for the 12-month average of the U.S. consumer price index for the month
8of August of the year before the previous year through the month of July of the
9previous year and the U.S. consumer price index for all urban consumers, U.S. city
10average, for the 12-month average of the U.S. consumer price index for August 2007
112017 through July 2008 2018, as determined by the federal department of labor,
12except that the adjustment may occur only if the percentage is a positive number.
13Each amount that is revised under this paragraph shall be rounded to the nearest
14multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
15is a multiple of $5, such an amount shall be increased to the next higher multiple of
16$10. The department of revenue shall annually adjust the changes in dollar amounts
17required under this paragraph and incorporate the changes into the income tax
18forms and instructions.
AB56,650,2419 (b) The department of revenue shall annually adjust the slope under sub. (1)
20(f) (h) 2. such that, as a claimant's income increases from the threshold income as
21calculated under par. (a), to an amount that exceeds the maximum household income
22as calculated under par. (a), the credit that may be claimed is reduced to $0 and the
23department of revenue shall incorporate the changes into the income tax forms and
24instructions.
AB56,979 25Section 979. 71.54 (2m) (c) of the statutes is created to read:
AB56,651,4
171.54 (2m) (c) Notwithstanding the indexing provisions under par. (a), the
2dollar amount of maximum household income under sub. (1) (h) 3. may not be
3indexed for a claim filed for calendar years beginning after December 31, 2019, and
4before January 1, 2021.
AB56,980 5Section 980. 71.58 (7) (a) of the statutes is amended to read:
AB56,651,106 71.58 (7) (a) For an individual, means income as defined under s. 71.52 (6), plus
7nonfarm business losses, plus amounts under s. 46.27, 2017 stats., less net operating
8loss carry-forwards, less first-year depreciation allowances under section 179 of the
9internal revenue code and less the first $25,000 of depreciation expenses in respect
10to the farm claimed by all of the individuals in a household.
AB56,981 11Section 981. 71.78 (4) (m) of the statutes is amended to read:
AB56,651,1512 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
13Development Corporation and employees of the corporation to the extent necessary
14to administer the development zone program economic development programs under
15subch. II of ch. 238.
AB56,982 16Section 982. 71.78 (5) of the statutes is amended to read:
AB56,651,2117 71.78 (5) Agreement with department. Copies of returns and claims specified
18in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
19furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
20(n), (o) and (q) or under an agreement between the department of revenue and
21another agency of government or the Wisconsin Economic Development Corporation.
AB56,983 22Section 983. 71.80 (25) (a) of the statutes is renumbered 71.80 (25), and 71.80
23(25) (title), as renumbered, is amended to read:
AB56,651,2524 71.80 (25) (title) Net operating and business loss carry-forward and
25carry-back
.
AB56,984
1Section 984. 71.80 (25) (b) of the statutes is repealed.
AB56,985 2Section 985 . 71.83 (1) (ch) of the statutes is created to read:
AB56,652,93 71.83 (1) (ch) First-time home buyers savings account withdrawals. If an
4account holder, as defined under s. 71.10 (10) (a) 1., or an account holder's estate is
5required to add any amount to federal adjusted gross income under s. 71.05 (6) (a)
629., the account holder or the account holder's estate shall also pay an amount equal
7to 10 percent of the amount that was added to income under s. 71.05 (6) (a) 29. The
8department of revenue shall assess, levy, and collect the penalty under this
9paragraph as it assesses, levies, and collects taxes under this chapter.
AB56,986 10Section 986. 71.93 (title) of the statutes is amended to read:
AB56,652,12 1171.93 (title) Setoffs for other state agencies and debt collection for state
12agencies, municipalities, and counties
.
AB56,987 13Section 987. 71.93 (1) (a) 3. of the statutes is repealed.
AB56,988 14Section 988. 71.93 (1) (a) 4. of the statutes is repealed.
AB56,989 15Section 989. 71.93 (1) (a) 5. of the statutes is repealed.
AB56,990 16Section 990. 71.93 (1) (a) 6. of the statutes is repealed.
AB56,991 17Section 991 . 71.93 (1) (a) 7m. of the statutes is repealed.
AB56,992 18Section 992. 71.93 (1) (a) 8. of the statutes is repealed.
AB56,993 19Section 993. 71.93 (1) (a) 9. of the statutes is created to read:
AB56,652,2320 71.93 (1) (a) 9. A delinquent child support or spousal support obligation that
21is certified under s. 49.855 and is owed to, or may be recovered by the department
22of children and families on behalf of, a custodial parent, former spouse, or other
23person.
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