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AB2-ASA3,28,1911 71.26 (2) (b) 12. a. For taxable years beginning after December 31, 2017, and
12before January 1, 2021,
for a corporation, conduit, or common law trust which
13qualifies as a regulated investment company, real estate mortgage investment
14conduit, real estate investment trust, or financial asset securitization investment
15trust under the Internal Revenue Code, “net income" means the federal regulated
16investment company taxable income, federal real estate mortgage investment
17conduit taxable income, federal real estate investment trust or financial asset
18securitization investment trust taxable income of the corporation, conduit, or trust
19as determined under the Internal Revenue Code.
AB2-ASA3,59 20Section 59. 71.26 (2) (b) 12. d. of the statutes is amended to read:
AB2-ASA3,29,721 71.26 (2) (b) 12. d. For purposes of subd. 12. a., “Internal Revenue Code" does
22not include amendments to the federal Internal Revenue Code enacted after
23December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
2440413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
25401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.

1115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
2110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
31302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

4sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
5division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and
6sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
7116-260
.
AB2-ASA3,60 8Section 60 . 71.26 (2) (b) 12. e. of the statutes is amended to read:
AB2-ASA3,29,149 71.26 (2) (b) 12. e. For purposes of subd. 12. a., the provisions of federal public
10laws that directly or indirectly affect the Internal Revenue Code, as defined in this
11subdivision, apply for Wisconsin purposes at the same time as for federal purposes,
12except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1313306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
14first apply for taxable years beginning after December 31, 2017
.
AB2-ASA3,61 15Section 61 . 71.26 (2) (b) 13. of the statutes is created to read:
AB2-ASA3,29,2316 71.26 (2) (b) 13. a. For taxable years beginning after December 31, 2020, for a
17corporation, conduit, or common law trust that qualifies as a regulated investment
18company, real estate mortgage investment conduit, real estate investment trust, or
19financial asset securitization investment trust under the Internal Revenue Code,
20“net income" means the federal regulated investment company taxable income,
21federal real estate mortgage investment conduit taxable income, federal real estate
22investment trust, or financial asset securitization investment trust taxable income
23of the corporation, conduit, or trust as determined under the Internal Revenue Code.
AB2-ASA3,30,3
1b. For purposes of subd. 13. a., “Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 2020, except as provided in
3subd. 13. c. and d. and s. 71.98 and subject to subd. 13. e.
AB2-ASA3,31,24 c. For purposes of subd. 13. a., “Internal Revenue Code" does not include the
5following provisions of federal public laws for taxable years beginning after
6December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
7106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
8109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
9P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
10110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1115351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
12312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
131501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
14111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
15111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
16411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
17P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
18171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
1913201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2013801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2114221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
2240306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
23sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
24(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
25115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;

1sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
2(d), 133, 137, 138, and 210 of division EE of P.L. 116-260.
AB2-ASA3,31,43 d. For purposes of subd. 13. a., “Internal Revenue Code" does not include
4amendments to the federal Internal Revenue Code enacted after December 31, 2020.
AB2-ASA3,31,155 e. For purposes of subd. 13. a., the provisions of federal public laws that directly
6or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply
7for Wisconsin purposes at the same time as for federal purposes, except that changes
8made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309,
940311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section 101 (a),
10(b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section 1122 of
11P.L. 116-92; section 301 of division O, section 1302 of division P, and sections 101,
12102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
13division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and 304 of
14division EE of P.L. 116-260 apply for taxable years beginning after December 31,
152020.
AB2-ASA3,62 16Section 62 . 71.26 (2) (b) 14. of the statutes is created to read:
AB2-ASA3,31,1817 71.26 (2) (b) 14. For purposes of s. 71.26 (2) (b) 2., 2013 stats., “Internal Revenue
18Code" includes section 109 of division U of P.L. 115-141.
AB2-ASA3,63 19Section 63. 71.26 (3) (ag) of the statutes is renumbered 71.26 (3) (ag) (intro.)
20and amended to read:
AB2-ASA3,31,2221 71.26 (3) (ag) (intro.) Section 61 (relating to the definition of gross income) is
22modified to exclude income the following:
AB2-ASA3,32,3 231. Income received by the original policyholder or original certificate holder
24who has a catastrophic or life-threatening illness or condition from the sale of a life
25insurance policy or certificate, or the sale of the death benefit under a life insurance

1policy or certificate, under a life settlement contract, as defined in s. 632.69 (1) (k).
2In this paragraph, “catastrophic or life-threatening illness or condition" includes
3AIDS, as defined in s. 49.686 (1) (a), and HIV infection, as defined in s. 49.686 (1) (d).
AB2-ASA3,64 4Section 64. 71.26 (3) (ag) 2. of the statutes is created to read:
AB2-ASA3,32,75 71.26 (3) (ag) 2. Income received in the form of allocations issued by this state
6with moneys received from the coronavirus relief fund authorized under 42 USC 801
7to be used for any of the following purposes:
AB2-ASA3,32,88 a. Broadband expansion.
AB2-ASA3,32,99 b. Privately owned movie theater grants.
AB2-ASA3,32,1010 c. A nonprofit grant program.
AB2-ASA3,32,1111 d. A tourism grants program.
AB2-ASA3,32,1212 e. A cultural organization grant program.
AB2-ASA3,32,1313 f. Music and performance venue grants.
AB2-ASA3,32,1414 g. Lodging industry grants.
AB2-ASA3,32,1515 h. Low-income home energy assistance.
AB2-ASA3,32,1616 i. A rental assistance program.
AB2-ASA3,32,1717 j. Supplemental child care grants.
AB2-ASA3,32,1818 k. A food insecurity initiative.
AB2-ASA3,32,1919 L. A farm support program.
AB2-ASA3,32,2020 m. Grants to small businesses.
AB2-ASA3,32,2121 n. Ethanol industry assistance.
AB2-ASA3,32,2222 o. Wisconsin Eye.
AB2-ASA3,65 23Section 65. 71.26 (3) (L) of the statutes is amended to read:
AB2-ASA3,33,1624 71.26 (3) (L) Section 265 is excluded and replaced by the rule that any amount
25otherwise deductible under this chapter that is directly or indirectly related to

1income wholly exempt from taxes imposed by this chapter or to losses from the sale
2or other disposition of assets the gain from which would be exempt under this
3paragraph if the assets were sold or otherwise disposed of at a gain is not deductible.
4In this paragraph, “wholly exempt income", for corporations subject to franchise or
5income taxes, includes amounts received from affiliated or subsidiary corporations
6for interest, dividends or capital gains that, because of the degree of common
7ownership, control or management between the payor and payee, are not subject to
8taxes under this chapter. In this paragraph, “wholly exempt income", for
9corporations subject to income taxation under this chapter, also includes interest on
10obligations of the United States. In this paragraph, “wholly exempt income" does not
11include income excludable, not recognized, exempt or deductible under specific
12provisions of this chapter. If any expense or amount otherwise deductible is
13indirectly related both to wholly exempt income or loss and to other income or loss,
14a reasonable proportion of the expense or amount shall be allocated to each type of
15income or loss, in light of all the facts and circumstances. This paragraph does not
16apply to the exclusion under par. (ag) 2.
AB2-ASA3,66 17Section 66. 71.28 (6) (h) of the statutes is amended to read:
AB2-ASA3,34,418 71.28 (6) (h) Any person, including a nonprofit entity described in section 501
19(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
20par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
21imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
22transfer, and submits with the notification a copy of the transfer documents, and the
23department certifies ownership of the credit with each transfer. The transferor may
24file a claim for more than one taxable year on a form prescribed by the department
25to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer

1request. The transferee may first use the credit to offset tax in the taxable year of the
2transferor in which the transfer occurs, and may use the credit only to offset tax in
3taxable years otherwise allowed to be claimed and carried forward by the original
4claimant.
AB2-ASA3,67 5Section 67 . 71.34 (1g) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA3,68 6Section 68 . 71.34 (1g) (j) 3. m. of the statutes is created to read:
AB2-ASA3,34,87 71.34 (1g) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
8division U of P.L. 115-141.
AB2-ASA3,69 9Section 69 . 71.34 (1g) (j) 3. n. of the statutes is created to read:
AB2-ASA3,34,1110 71.34 (1g) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
11of division O of P.L. 116-94.
AB2-ASA3,70 12Section 70 . 71.34 (1g) (k) 3. of the statutes is amended to read:
AB2-ASA3,34,1813 71.34 (1g) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
14not include amendments to the federal Internal Revenue Code enacted after
15December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1611025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
17101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
18102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
AB2-ASA3,71 19Section 71 . 71.34 (1g) (L) 1. of the statutes is amended to read:
AB2-ASA3,34,2320 71.34 (1g) (L) 1. For taxable years beginning after December 31, 2017, and
21before January 1, 2021,
for tax option corporations, “Internal Revenue Code" means
22the federal Internal Revenue Code as amended to December 31, 2017, except as
23provided in subds. 2., 3., and 5. and s. 71.98 and subject to subd. 4.
AB2-ASA3,72 24Section 72. 71.34 (1g) (L) 3. of the statutes is amended to read:
AB2-ASA3,35,12
171.34 (1g) (L) 3. For purposes of this paragraph, “ Internal Revenue Code" does
2not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
440413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
5401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
6115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
7110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
81302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

9sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
10division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and
11sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
12116-260
.
AB2-ASA3,73 13Section 73 . 71.34 (1g) (L) 4. of the statutes is amended to read:
AB2-ASA3,35,1914 71.34 (1g) (L) 4. For purposes of this paragraph, the provisions of federal public
15laws that directly or indirectly affect the Internal Revenue Code, as defined in this
16paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
17except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1813306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
19first apply for taxable years beginning after December 31, 2017
.
AB2-ASA3,74 20Section 74 . 71.34 (1g) (m) of the statutes is created to read:
AB2-ASA3,35,2421 71.34 (1g) (m) 1. For taxable years beginning after December 31, 2020, for tax
22option corporations, “Internal Revenue Code" means the federal Internal Revenue
23Code as amended to December 31, 2020, except as provided in subds. 2., 3., and 5. and
24s. 71.98 and subject to subd. 4.
AB2-ASA3,36,24
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, 2020: 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, 11012,
1613201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
1713801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
1814221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
1940306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
20sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
21(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
22115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
23sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
24(d), 133, 137, 138, and 210 of division EE of P.L. 116-260.
AB2-ASA3,37,2
13. For purposes of this paragraph, “Internal Revenue Code" does not include
2amendments to the federal Internal Revenue Code enacted after December 31, 2020.
AB2-ASA3,37,133 4. For purposes of this paragraph, the provisions of federal public laws that
4directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
5apply for Wisconsin purposes at the same time as for federal purposes, except that
6changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
740309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
8101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
91122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
10101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
11302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
12304 of division EE of P.L. 116-260 apply for taxable years beginning after December
1331, 2020.
AB2-ASA3,37,17145. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code
15(relating to pass-through of items to shareholders) is modified by substituting the
16tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue
17Code.
AB2-ASA3,75 18Section 75. 71.34 (1k) (af) of the statutes is created to read:
AB2-ASA3,37,2219 71.34 (1k) (af) Section 61 of the Internal Revenue Code is modified so that
20income received in the form of allocations issued by this state with moneys received
21from the coronavirus relief fund authorized under 42 USC 801 to be used for any of
22the following purposes is not taxable income:
AB2-ASA3,37,2323 1. Broadband expansion.
AB2-ASA3,37,2424 2. Privately owned movie theater grants.
AB2-ASA3,37,2525 3. A nonprofit grant program.
AB2-ASA3,38,1
14. A tourism grants program.
AB2-ASA3,38,22 5. A cultural organization grant program.
AB2-ASA3,38,33 6. Music and performance venue grants.
AB2-ASA3,38,44 7. Lodging industry grants.
AB2-ASA3,38,55 8. Low-income home energy assistance.
AB2-ASA3,38,66 9. A rental assistance program.
AB2-ASA3,38,77 10. Supplemental child care grants.
AB2-ASA3,38,88 11. A food insecurity initiative.
AB2-ASA3,38,99 12. A farm support program.
AB2-ASA3,38,1010 13. Grants to small businesses.
AB2-ASA3,38,1111 14. Ethanol industry assistance.
AB2-ASA3,38,1212 15. Wisconsin Eye.
AB2-ASA3,76 13Section 76 . 71.34 (1u) of the statutes is created to read:
AB2-ASA3,38,1514 71.34 (1u) For purposes of s. 71.34 (1g) (b), 2013 stats., “Internal Revenue
15Code" includes section 109 of division U of P.L. 115-141.
AB2-ASA3,77 16Section 77 . 71.42 (2) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA3,78 17Section 78 . 71.42 (2) (j) 3. m. of the statutes is created to read:
AB2-ASA3,38,1918 71.42 (2) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
19division U of P.L. 115-141.
AB2-ASA3,79 20Section 79 . 71.42 (2) (j) 3. n. of the statutes is created to read:
AB2-ASA3,38,2221 71.42 (2) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
22of division O of P.L. 116-94.
AB2-ASA3,80 23Section 80 . 71.42 (2) (k) 3. of the statutes is amended to read:
AB2-ASA3,39,424 71.42 (2) (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 P.L. 115-141; and section
4102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
AB2-ASA3,81 5Section 81 . 71.42 (2) (L) 1. of the statutes is amended to read:
AB2-ASA3,39,96 71.42 (2) (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. to
94. and s. 71.98 and subject to subd. 5.
AB2-ASA3,82 10Section 82. 71.42 (2) (L) 3. of the statutes is amended to read:
AB2-ASA3,39,2211 71.42 (2) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
12not include amendments to the federal Internal Revenue Code enacted after
13December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1440413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
15401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
16115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
17110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
181302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

19sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
20division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and
21sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
22116-260
.
AB2-ASA3,83 23Section 83 . 71.42 (2) (L) 5. of the statutes is amended to read:
AB2-ASA3,40,424 71.42 (2) (L) 5. For purposes of this paragraph, the provisions of federal public
25laws that directly or indirectly affect the Internal Revenue Code, as defined in this

1paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
2except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
313306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
4first apply for taxable years beginning after December 31, 2017
.
AB2-ASA3,84 5Section 84 . 71.42 (2) (m) of the statutes is created to read:
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