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AB406-ASA1,27 25Section 27. 71.42 (2) (k) of the statutes is repealed and recreated to read:
AB406-ASA1,38,4
171.42 (2) (k) 1. For taxable years beginning after December 31, 2016, and before
2January 1, 2018, “Internal Revenue Code” means the federal Internal Revenue Code
3as amended to December 31, 2016, except as provided in subds. 2. to 4. and s. 71.98,
4and subject to subd. 5.
AB406-ASA1,38,195 2. For purposes of this paragraph, “Internal Revenue Code” does not include
6the following provisions of federal public laws for taxable years beginning after
7December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
8106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
9109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
10P.L. 109-222; section 104 of P.L. 109-432; sections 8233 and 8235 of P.L. 110-28;
11section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section 15351 of P.L.
12110-246; section 302 of division A, section 401 of division B, and sections 312, 322,
13502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251, 1501,
14and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
15111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
16111-312; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240; P.L.
17114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113; and
18sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191,
19326, and 411 of division Q of P.L. 114-113.
AB406-ASA1,39,220 3. For purposes of this paragraph, “Internal Revenue Code” does not include
21amendments to the federal Internal Revenue Code, including provisions of federal
22public laws that directly or indirectly affect the Internal Revenue Code, enacted after
23December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
2411025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
25101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; section

1102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94; and
2section 9707 of P.L. 117-2.
AB406-ASA1,39,63 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 as
6follows:
AB406-ASA1,39,107a. Changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74,
8and sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325,
9331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years
10beginning after December 31, 2016.
AB406-ASA1,39,1211b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
12109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,39,1413 5. For purposes of this paragraph, “Internal Revenue Code" does not include
14section 847 of the federal Internal Revenue Code.
AB406-ASA1,28 15Section 28. 71.42 (2) (L) of the statutes is repealed and recreated to read:
AB406-ASA1,39,1916 71.42 (2) (L) 1. For taxable years beginning after December 31, 2017, and
17before January 1, 2021, “Internal Revenue Code” means the federal Internal
18Revenue Code as amended to December 31, 2017, except as provided in subds. 2. to
194. and s. 71.98, and subject to subd. 5.
AB406-ASA1,40,1120 2. For purposes of this paragraph, “Internal Revenue Code” does not include
21the following provisions of federal public laws for taxable years beginning after
22December 31, 2017: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
23of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
24section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
25109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;

1section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
2section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
3P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
4211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
5and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
6P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
7sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
8and 411 of division Q of P.L. 114-113; and sections 11011, 11012, 13201 (a) to (e) and
9(g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
1014103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
1114302, 14304, and 14401 of P.L. 115-97.
AB406-ASA1,40,2412 3. For purposes of this paragraph, “Internal Revenue Code” does not include
13amendments to the federal Internal Revenue Code, including provisions of federal
14public laws that directly or indirectly affect the Internal Revenue Code, enacted after
15December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1640413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
17401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
18115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
19110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
201302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;
21sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
22division A of P.L. 116-136; sections 202, 208, 209, 211, and 214 of division EE and
23sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
24116-260; and sections 9701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2.
AB406-ASA1,41,4
14. 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 as
4follows:
AB406-ASA1,41,75a. Changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
613306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
7first apply for taxable years beginning after December 31, 2017.
AB406-ASA1,41,98b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
9109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,41,1210c. Changes made by section 13113 of P.L. 103-66; section 1241 of division B of
11P.L. 111-5; section 2011 of P.L. 111-240; section 753 of P.L. 111-312; and section 324
12of P.L. 112-240 first apply for taxable years beginning after December 31, 2018.
AB406-ASA1,41,1413 5. For purposes of this paragraph, “Internal Revenue Code" does not include
14section 847 of the federal Internal Revenue Code.
AB406-ASA1,29 15Section 29. 71.42 (2) (m) of the statutes is repealed and recreated to read:
AB406-ASA1,41,1916 71.42 (2) (m) 1. For taxable years beginning after December 31, 2020, and
17before January 1, 2023, “Internal Revenue Code” means the federal Internal
18Revenue Code as amended to December 31, 2020, except as provided in subds. 2. and
193. and s. 71.98, and subject to subd. 4.
AB406-ASA1,42,1720 2. For purposes of this paragraph, “Internal Revenue Code” does not include
21the following provisions of federal public laws for taxable years beginning after
22December 31, 2020: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
23of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
24section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
25109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;

1section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
2section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
3P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
4211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
5and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
6P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
7sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
8and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),
913206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
1014103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
1114302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
12P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
13201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)
14(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
15115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.
16116-136; and sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of
17division EE of P.L. 116-260.
AB406-ASA1,42,2318 3. For purposes of this paragraph, “Internal Revenue Code” does not include
19amendments to the federal Internal Revenue Code, including provisions of federal
20public laws that directly or indirectly affect the Internal Revenue Code, enacted after
21December 31, 2020, except that “Internal Revenue Code” includes sections 9671,
229701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2; and sections 80501,
2380504, and 80602 of division H of P.L. 117-58.
AB406-ASA1,43,224 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 as
2follows:
AB406-ASA1,43,103 a. Changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203,
440308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123;
5section 101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25;
6section 1122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and
7sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301,
8and 302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302,
9and 304 of division EE of P.L. 116-260 apply for taxable years beginning after
10December 31, 2020.
AB406-ASA1,43,1211b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
12109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,30 13Section 30. 71.42 (2) (n) of the statutes is created to read:
AB406-ASA1,43,1614 71.42 (2) (n) 1. For taxable years beginning after December 31, 2022, “Internal
15Revenue Code” means the federal Internal Revenue Code as amended to December
1631, 2022, except as provided in subds. 2. and 3. and s. 71.98, and subject to subd. 4.
AB406-ASA1,44,1617 2. For purposes of this paragraph, “Internal Revenue Code” does not include
18the following provisions of federal public laws for taxable years beginning after
19December 31, 2022: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
20of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
21section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
22109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
23section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
24section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
25P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections

1211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
2and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
3P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
4sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
5and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),
613206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
714103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
814302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
9P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
10201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)
11(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
12115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.
13116-136; sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division
14EE of P.L. 116-260; sections 5003, 9041, 9673, 9675, and 9708 of P.L. 117-2; section
15307 of division P of P.L. 117-103; section 13903 (b) of P.L. 117-169; and section 4151
16of division FF of P.L. 117-328.
AB406-ASA1,44,2017 3. For purposes of this paragraph, “Internal Revenue Code” does not include
18amendments to the federal Internal Revenue Code, including provisions of federal
19public laws that directly or indirectly affect the Internal Revenue Code, enacted after
20December 31, 2022.
AB406-ASA1,44,2421 4. For purposes of this paragraph, the provisions of federal public laws that
22directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
23apply for Wisconsin purposes at the same time as for federal purposes, except as
24follows:
AB406-ASA1,45,3
1a. Changes made by sections 5001, 5002, 5005, 9623, 9624, and 9672 of P.L.
2117-2; section 2 of P.L. 117-6; and sections 80401, 80402, and 80601 of division H of
3P.L. 117-58 apply for taxable years beginning after December 31, 2022.
AB406-ASA1,45,54b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
5109-432 apply for taxable years beginning after December 31, 2010.
AB406-ASA1,31 6Section 31. 71.98 (5) of the statutes is renumbered 71.98 (5) (a) and amended
7to read:
AB406-ASA1,45,118 71.98 (5) (a) For Except as provided in par. (b), for stock acquired after
9December 31, 2013, section 1202 of the Internal Revenue Code, as amended to
10December 31, 2012, related to the exclusion for gain from certain small business
11stock.
AB406-ASA1,32 12Section 32. 71.98 (5) (b) of the statutes is created to read:
AB406-ASA1,45,1413 71.98 (5) (b) For taxable years beginning after December 31, 2018, section 1202
14of the Internal Revenue Code in effect for federal purposes.
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