This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
AB2-ASA2,8 13Section 8. 66.1105 (6m) (d) 4. of the statutes is amended to read:
AB2-ASA2,9,2114 66.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the
15department of revenue shall notify the city that the report is past due. If the city does
16not file the report within 60 days of the date on the notice, except as provided in this
17subdivision, the department shall charge the city a fee of $100 per day for each day
18that the report is past due, up to a maximum penalty of $6,000 per report. If the city
19does not pay within 30 days of issuance, the department of revenue shall reduce and
20withhold the amount of the shared revenue payments to the city under subch. I of
21ch. 79
s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
AB2-ASA2,9 22Section 9 . 70.11 (4) (b) 3. of the statutes is created to read:
AB2-ASA2,9,2423 70.11 (4) (b) 3. Leasing all or part of property described in par. (a) that is owned
24by a church or religious association or institution to an educational association or

1institution exempt under par. (a) does not render the property taxable, regardless of
2how the lessor uses the leasehold income.
AB2-ASA2,10 3Section 10. 70.46 (4) of the statutes is amended to read:
AB2-ASA2,10,94 70.46 (4) No board of review may be constituted unless it includes at least one
5voting member who, within 2 years of the board's first meeting, has attended
at least
6one member completes in each year
a training session under s. 73.03 (55) and unless
7that member is the municipality's chief executive officer or that officer's designee
.
8The municipal clerk shall provide an affidavit to the department of revenue stating
9whether the requirement under this subsection has been fulfilled.
AB2-ASA2,11 10Section 11. 70.855 (4) (b) of the statutes is amended to read:
AB2-ASA2,10,1511 70.855 (4) (b) If the department of revenue does not receive the fee imposed on
12a municipality under par. (a) by March 31 of the year following the department's
13determination under sub. (2) (b), the department shall reduce the distribution made
14to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall
15transfer that amount to the appropriation under s. 20.566 (2) (ga).
AB2-ASA2,12 16Section 12. 70.995 (8) (c) 1. of the statutes is amended to read:
AB2-ASA2,11,617 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
18from assessment under this section to assessment under s. 70.32 (1) of property shall
19be first made in writing on a form prescribed by the department of revenue that
20specifies that the objector shall set forth the reasons for the objection, the objector's
21estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
22estimate of the correct assessment. An objection shall be filed with the state board
23of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when
24the objection is filed unless a fee has been paid in respect to the same piece of property
25and that appeal has not been finally adjudicated. The objection is not filed until the

1fee is paid. Neither the state board of assessors nor the tax appeals commission may
2waive the requirement that objections be in writing. Persons who own land and
3improvements to that land may object to the aggregate value of that land and
4improvements to that land, but no person who owns land and improvements to that
5land may object only to the valuation of that land or only to the valuation of
6improvements to that land.
AB2-ASA2,13 7Section 13. 70.995 (8) (d) of the statutes is amended to read:
AB2-ASA2,11,208 70.995 (8) (d) A municipality may file an objection with the state board of
9assessors to the amount, valuation, or taxability under this section or to the change
10from assessment under this section to assessment under s. 70.32 (1) of a specific
11property having a situs in the municipality, whether or not the owner of the specific
12property in question has filed an objection. Objection shall be made on a form
13prescribed by the department and filed with the board within the time prescribed in
14par. (b) 1. If the person assessed files an objection and the municipality affected does
15not file an objection, the municipality affected may file an appeal to that objection
16within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid
17when the objection is filed unless a fee has been paid in respect to the same piece of
18property and that appeal has not been finally adjudicated. The objection is not filed
19until the fee is paid. The board shall forthwith notify the person assessed of the
20objection filed by the municipality.
AB2-ASA2,14 21Section 14 . 70.995 (14) (b) of the statutes is amended to read:
AB2-ASA2,11,2522 70.995 (14) (b) If the department of revenue does not receive the fee imposed
23on a municipality under par. (a) by March 31 of each year, the department shall
24reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the
25amount of the fee.
AB2-ASA2,15
1Section 15. 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA2,16 2Section 16 . 71.01 (6) (j) 3. m. of the statutes is created to read:
AB2-ASA2,12,43 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
4division U of P.L. 115-141.
AB2-ASA2,17 5Section 17 . 71.01 (6) (j) 3. n. of the statutes is created to read:
AB2-ASA2,12,76 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
7of division O of P.L. 116-94.
AB2-ASA2,18 8Section 18 . 71.01 (6) (k) 3. of the statutes is amended to read:
AB2-ASA2,12,149 71.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
10not include amendments to the federal Internal Revenue Code enacted after
11December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1211025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
13101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
14102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
AB2-ASA2,19 15Section 19 . 71.01 (6) (L) 1. of the statutes is amended to read:
AB2-ASA2,12,2016 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
17before January 1, 2021,
for individuals and fiduciaries, except fiduciaries of nuclear
18decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
19Internal Revenue Code as amended to December 31, 2017, except as provided in
20subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB2-ASA2,20 21Section 20. 71.01 (6) (L) 3. of the statutes is amended to read:
AB2-ASA2,13,822 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
23not include amendments to the federal Internal Revenue Code enacted after
24December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
2540413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,

1401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
2115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
3110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
41302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

5sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
6division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and
7sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
8116-260
.
AB2-ASA2,21 9Section 21 . 71.01 (6) (L) 4. of the statutes is amended to read:
AB2-ASA2,13,1510 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
11laws that directly or indirectly affect the Internal Revenue Code, as defined in this
12paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
13except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1413306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
15first apply for taxable years beginning after December 31, 2017
.
AB2-ASA2,22 16Section 22 . 71.01 (6) (m) of the statutes is created to read:
AB2-ASA2,13,2117 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for
18individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
19reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
20as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
21and subject to subd. 4.
AB2-ASA2,14,2022 2. For purposes of this paragraph, “Internal Revenue Code” does not include
23the following provisions of federal public laws for taxable years beginning after
24December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
25106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.

1109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
2P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
3110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
415351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
5312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
61501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
7111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
8111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
9411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
10P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
11171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
1213201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
1313801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
1414221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
1540306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
16sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
17(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
18115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
19sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
20(d), 133, 137, 138, and 210 of division EE of P.L. 116-260.
AB2-ASA2,14,2221 3. For purposes of this paragraph, “Internal Revenue Code” does not include
22amendments to the federal Internal Revenue Code enacted after December 31, 2020.
AB2-ASA2,15,823 4. For purposes of this paragraph, the provisions of federal public laws that
24directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
25apply for Wisconsin purposes at the same time as for federal purposes, except that

1changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
240309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
3101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
41122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
5101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
6302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
7304 of division EE of P.L. 116-260 apply for taxable years beginning after December
831, 2020.
AB2-ASA2,23 9Section 23 . 71.01 (7g) of the statutes is created to read:
AB2-ASA2,15,1110 71.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
11includes section 109 of division U of P.L. 115-141.
AB2-ASA2,24 12Section 24 . 71.05 (1) (ae) of the statutes is repealed.
AB2-ASA2,25 13Section 25 . 71.05 (1) (am) of the statutes is amended to read:
AB2-ASA2,15,1614 71.05 (1) (am) Military retirement systems. All retirement payments received
15from the U.S. military employee retirement system, to the extent that such payments
16are not exempt under par. (a) or (ae) or sub. (6) (b) 54.
AB2-ASA2,26 17Section 26 . 71.05 (1) (an) of the statutes is amended to read:
AB2-ASA2,15,2218 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments
19received from the U.S. government that relate to service with the coast guard, the
20commissioned corps of the national oceanic and atmospheric administration, or the
21commissioned corps of the public health service, to the extent that such payments are
22not exempt under par. (a), (ae), or (am) or sub. (6) (b) 54.
AB2-ASA2,27 23Section 27. 71.05 (1) (h) of the statutes is created to read:
AB2-ASA2,15,2524 71.05 (1) (h) Grants to businesses harmed by the pandemic. Income received
25in the form of a grant issued under s. 73.135.
AB2-ASA2,28
1Section 28. 71.05 (6) (a) 30. of the statutes is created to read:
AB2-ASA2,16,52 71.05 (6) (a) 30. For taxable years beginning after December 31, 2018, the
3amount of the deductions in excess of $250,000 for expenses paid or incurred in the
4taxable year directly or indirectly from forgiven loans under sections 276 (a) and (b)
5and 278 (a) of Division N of P.L. 116-260.
AB2-ASA2,29 6Section 29 . 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.)
7and amended to read:
AB2-ASA2,17,48 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 that
25can be expected to result in death or which has lasted or can be expected to last for

1a continuous period of not less than 12 months. An individual shall not be considered
2permanently and totally disabled for purposes of this subdivision unless proof is
3furnished in such form and manner, and at such times, as prescribed by the
4department. The exclusion under this subdivision shall be determined as follows:
AB2-ASA2,30 5Section 30 . 71.05 (6) (b) 4. a. to c. of the statutes are created to read:
AB2-ASA2,17,96 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.
AB2-ASA2,17,1410 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.
AB2-ASA2,17,1915 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.
AB2-ASA2,31 20Section 31 . 71.05 (6) (b) 17. and 18. of the statutes are repealed.
AB2-ASA2,32 21Section 32 . 71.05 (6) (b) 19. c. of the statutes is amended to read:
AB2-ASA2,18,222 71.05 (6) (b) 19. c. For taxable years beginning before January 1, 2021, 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.
AB2-ASA2,33 3Section 33 . 71.05 (6) (b) 19. cm. of the statutes is created to read:
AB2-ASA2,18,164 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, 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.
AB2-ASA2,34 17Section 34 . 71.05 (6) (b) 19. d. of the statutes is amended to read:
AB2-ASA2,18,2018 71.05 (6) (b) 19. d. Reduce For taxable years beginning before January 1, 2021,
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.
AB2-ASA2,35 21Section 35 . 71.05 (6) (b) 19. dm. of the statutes is created to read:
AB2-ASA2,18,2522 71.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2020,
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.
AB2-ASA2,36
1Section 36. 71.05 (6) (b) 20., 36., 37., 39., 40. and 41. of the statutes are
2repealed.
AB2-ASA2,37 3Section 37 . 71.05 (6) (b) 54. of the statutes is created to read:
AB2-ASA2,19,94 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, 2020, 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:
AB2-ASA2,19,1110 a. The individual is at least 65 years of age before the close of the taxable year
11to which the exemption claim relates.
AB2-ASA2,19,1412 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.
AB2-ASA2,19,1615 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.
AB2-ASA2,19,1917 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.
AB2-ASA2,38 20Section 38 . 71.07 (5) (a) 15. of the statutes is amended to read:
AB2-ASA2,20,221 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.
AB2-ASA2,39 3Section 39. 71.07 (9m) (h) of the statutes is amended to read:
AB2-ASA2,20,154 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.
AB2-ASA2,40 16Section 40 . 71.22 (4) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA2,41 17Section 41 . 71.22 (4) (j) 3. m. of the statutes is created to read:
AB2-ASA2,20,1918 71.22 (4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
19division U of P.L. 115-141.
AB2-ASA2,42 20Section 42 . 71.22 (4) (j) 3. n. of the statutes is created to read:
AB2-ASA2,20,2221 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.
AB2-ASA2,43 23Section 43 . 71.22 (4) (k) 3. of the statutes is amended to read:
AB2-ASA2,21,424 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, sections
3101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of 115-141; and section
4102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
AB2-ASA2,44 5Section 44 . 71.22 (4) (L) 1. of the statutes is amended to read:
AB2-ASA2,21,106 71.22 (4) (L) 1. For taxable years beginning after December 31, 2017, and
7before January 1, 2021,
“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.
AB2-ASA2,45 11Section 45. 71.22 (4) (L) 3. of the statutes is amended to read:
AB2-ASA2,21,2312 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,
1540413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
16401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
17115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
18110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
191302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

20sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
21division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and
22sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
23116-260
.
AB2-ASA2,46 24Section 46 . 71.22 (4) (L) 4. of the statutes is amended to read:
AB2-ASA2,22,6
171.22 (4) (L) 4. For purposes of this paragraph, the provisions of federal public
2laws that directly or indirectly affect the Internal Revenue Code, as defined in this
3paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
4except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
513306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
6first apply for taxable years beginning after December 31, 2017
.
AB2-ASA2,47 7Section 47 . 71.22 (4) (m) of the statutes is created to read:
AB2-ASA2,22,118 71.22 (4) (m) 1. For taxable years beginning after December 31, 2020, “Internal
9Revenue Code" means the federal Internal Revenue Code as amended to December
1031, 2020, except as provided in subds. 2. and 3. and subject to subd. 4., and except
11as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
AB2-ASA2,23,1012 2. For purposes of this paragraph, “Internal Revenue Code" does not include
13the following provisions of federal public laws for taxable years beginning after
14December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
15106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
16109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
17P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
18110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1915351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
20312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
211501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
22111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
23111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
24411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
25P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to

1171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
213201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
313801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
414221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
540306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
6sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
7(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
8115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
9sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
10(d), 133, 137, 138, and 210 of division EE of P.L. 116-260.
AB2-ASA2,23,1211 3. For purposes of this paragraph, “Internal Revenue Code" does not include
12amendments to the federal Internal Revenue Code enacted after December 31, 2020.
AB2-ASA2,23,2313 4. For purposes of this paragraph, the provisions of federal public laws that
14directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
15apply for Wisconsin purposes at the same time as for federal purposes, except that
16changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1740309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
18101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
191122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
20101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
21302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
22304 of division EE of P.L. 116-260 apply for taxable years beginning after December
2331, 2020.
AB2-ASA2,48 24Section 48 . 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA2,49 25Section 49 . 71.22 (4m) (j) 3. m. of the statutes is created to read:
Loading...
Loading...