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AB2-ASA3,19 11Section 19. 71.01 (6) (L) 3. of the statutes is amended to read:
AB2-ASA3,12,2312 71.01 (6) (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-ASA3,20 24Section 20 . 71.01 (6) (L) 4. of the statutes is amended to read:
AB2-ASA3,13,6
171.01 (6) (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-ASA3,21 7Section 21 . 71.01 (6) (m) of the statutes is created to read:
AB2-ASA3,13,128 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for
9individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
10reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
11as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
12and subject to subd. 4.
AB2-ASA3,14,1113 2. For purposes of this paragraph, “Internal Revenue Code” does not include
14the following provisions of federal public laws for taxable years beginning after
15December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
16106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
17109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
18P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
19110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2015351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
21312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
221501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
23111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
24111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
25411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division

1P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
2171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
313201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
413801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
514221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
640306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
7sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
8(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
9115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
10sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
11(d), 133, 137, 138, and 210 of division EE of P.L. 116-260.
AB2-ASA3,14,1312 3. For purposes of this paragraph, “Internal Revenue Code” does not include
13amendments to the federal Internal Revenue Code enacted after December 31, 2020.
AB2-ASA3,14,2414 4. For purposes of this paragraph, the provisions of federal public laws that
15directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
16apply for Wisconsin purposes at the same time as for federal purposes, except that
17changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1840309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
19101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
201122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
21101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
22302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
23304 of division EE of P.L. 116-260 apply for taxable years beginning after December
2431, 2020.
AB2-ASA3,22 25Section 22 . 71.01 (7g) of the statutes is created to read:
AB2-ASA3,15,2
171.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
2includes section 109 of division U of P.L. 115-141.
AB2-ASA3,23 3Section 23 . 71.05 (1) (ae) of the statutes is repealed.
AB2-ASA3,24 4Section 24 . 71.05 (1) (am) of the statutes is amended to read:
AB2-ASA3,15,75 71.05 (1) (am) Military retirement systems. All retirement payments received
6from the U.S. military employee retirement system, to the extent that such payments
7are not exempt under par. (a) or (ae) or sub. (6) (b) 54.
AB2-ASA3,25 8Section 25 . 71.05 (1) (an) of the statutes is amended to read:
AB2-ASA3,15,139 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments
10received from the U.S. government that relate to service with the coast guard, the
11commissioned corps of the national oceanic and atmospheric administration, or the
12commissioned corps of the public health service, to the extent that such payments are
13not exempt under par. (a), (ae), or (am) or sub. (6) (b) 54.
AB2-ASA3,26 14Section 26. 71.05 (1) (h) of the statutes is created to read:
AB2-ASA3,15,1815 71.05 (1) (h) Wisconsin allocations from the federal coronavirus relief fund.
16Income received in the form of allocations issued by this state with moneys received
17from the coronavirus relief fund authorized under 42 USC 801 to be used for any of
18the following purposes:
AB2-ASA3,15,1919 1. Broadband expansion.
AB2-ASA3,15,2020 2. Privately owned movie theater grants.
AB2-ASA3,15,2121 3. A nonprofit grant program.
AB2-ASA3,15,2222 4. A tourism grants program.
AB2-ASA3,15,2323 5. A cultural organization grant program.
AB2-ASA3,15,2424 6. Music and performance venue grants.
AB2-ASA3,15,2525 7. Lodging industry grants.
AB2-ASA3,16,1
18. Low-income home energy assistance.
AB2-ASA3,16,22 9. A rental assistance program.
AB2-ASA3,16,33 10. Supplemental child care grants.
AB2-ASA3,16,44 11. A food insecurity initiative.
AB2-ASA3,16,55 12. A farm support program.
AB2-ASA3,16,66 13. Grants to small businesses.
AB2-ASA3,16,77 14. Ethanol industry assistance.
AB2-ASA3,16,88 15. Wisconsin Eye.
AB2-ASA3,27 9Section 27 . 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.)
10and amended to read:
AB2-ASA3,17,711 71.05 (6) (b) 4. (intro.) Disability payments other than disability payments that
12are paid from a retirement plan, the payments from which are exempt under sub.
13subs. (1) (ae), (am), and (an) and (6) (b) 54., if the individual either is single or is
14married and files a joint return, to the extent those payments are excludable under
15section 105 (d) of the Internal Revenue Code as it existed immediately prior to its
16repeal in 1983 by section 122 (b) of P.L. 98-21, except that if an individual is divorced
17during the taxable year that individual may subtract an amount only if that person
18is disabled and the amount that may be subtracted then is $100 for each week that
19payments are received or the amount of disability pay reported as income, whichever
20is less. If the exclusion under this subdivision is claimed on a joint return and only
21one of the spouses is disabled, the maximum exclusion is $100 for each week that
22payments are received or the amount of disability pay reported as income, whichever
23is less.
and is under 65 years of age before the close of the taxable year to which the
24subtraction relates, retired on disability, and, when the individual retired, was
25permanently and totally disabled. In this subdivision, “permanently and totally

1disabled" means an individual who is unable to engage in any substantial gainful
2activity by reason of any medically determinable physical or mental impairment that
3can be expected to result in death or which has lasted or can be expected to last for
4a continuous period of not less than 12 months. An individual shall not be considered
5permanently and totally disabled for purposes of this subdivision unless proof is
6furnished in such form and manner, and at such times, as prescribed by the
7department. The exclusion under this subdivision shall be determined as follows:
AB2-ASA3,28 8Section 28 . 71.05 (6) (b) 4. a. to c. of the statutes are created to read:
AB2-ASA3,17,129 71.05 (6) (b) 4. a. If the individual is single and the individual's federal adjusted
10gross income in the year to which the subtraction relates is less than $20,200, the
11maximum subtraction is $100 for each week that payments are received or the
12amount of disability pay reported as income, whichever is less.
AB2-ASA3,17,1713 b. If the individual is married and filing a joint return and the couple's federal
14adjusted gross income in the year to which the subtraction relates is less than
15$20,200, or $25,400 if both spouses are disabled, the maximum subtraction is $100
16for each week that payments are received, per spouse if both spouses are disabled,
17or the amount of disability pay reported as income, whichever is less.
AB2-ASA3,17,2218 c. If the federal adjusted gross income of the individual, or individuals if filing
19a joint return, for the taxable year, determined without regard to this subd. 4.,
20exceeds $15,000, the amount subtracted under this subd. 4. for the taxable year shall
21be reduced by an amount equal to the excess of the federal adjusted gross income over
22$15,000.
AB2-ASA3,29 23Section 29 . 71.05 (6) (b) 17. and 18. of the statutes are repealed.
AB2-ASA3,30 24Section 30 . 71.05 (6) (b) 19. c. of the statutes is amended to read:
AB2-ASA3,18,6
171.05 (6) (b) 19. c. For taxable years beginning before January 1, 2021, for a
2person who is a nonresident or a part-year resident of this state, modify the amount
3calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
4of which is the person's net earnings from a trade or business that are taxable by this
5state and the denominator of which is the person's total net earnings from a trade
6or business.
AB2-ASA3,31 7Section 31 . 71.05 (6) (b) 19. cm. of the statutes is created to read:
AB2-ASA3,18,208 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, for
9a person who is a nonresident or a part-year resident of this state, modify the amount
10calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
11of which is the person's wages, salary, tips, unearned income, and net earnings from
12a trade or business that are taxable by this state and the denominator of which is the
13person's total wages, salary, tips, unearned income, and net earnings from a trade
14or business. In this subd. 19. cm., for married persons filing separately “ wages,
15salary, tips, unearned income, and net earnings from a trade or business" means the
16separate wages, salary, tips, unearned income, and net earnings from a trade or
17business of each spouse, and for married persons filing jointly “wages, salary, tips,
18unearned income, and net earnings from a trade or business" means the total wages,
19salary, tips, unearned income, and net earnings from a trade or business of both
20spouses.
AB2-ASA3,32 21Section 32 . 71.05 (6) (b) 19. d. of the statutes is amended to read:
AB2-ASA3,18,2422 71.05 (6) (b) 19. d. Reduce For taxable years beginning before January 1, 2021,
23reduce
the amount calculated under subd. 19. b. or c. to the person's aggregate net
24earnings from a trade or business that are taxable by this state.
AB2-ASA3,33 25Section 33 . 71.05 (6) (b) 19. dm. of the statutes is created to read:
AB2-ASA3,19,4
171.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2020,
2reduce the amount calculated under subd. 19. b. or cm. to the person's aggregate
3wages, salary, tips, unearned income, and net earnings from a trade or business that
4are taxable by this state.
AB2-ASA3,34 5Section 34 . 71.05 (6) (b) 20., 36., 37., 39., 40. and 41. of the statutes are
6repealed.
AB2-ASA3,35 7Section 35 . 71.05 (6) (b) 54. of the statutes is created to read:
AB2-ASA3,19,138 71.05 (6) (b) 54. Except for a payment that is exempt under sub. (1) (a), (am),
9or (an), or that is exempt as a railroad retirement benefit, for taxable years beginning
10after December 31, 2020, up to $5,000 of payments or distributions received each
11year by an individual from a qualified retirement plan under the Internal Revenue
12Code or from an individual retirement account established under 26 USC 408, if all
13of the following conditions apply:
AB2-ASA3,19,1514 a. The individual is at least 65 years of age before the close of the taxable year
15to which the exemption claim relates.
AB2-ASA3,19,1816 b. If the individual is single or files as head of household, his or her federal
17adjusted gross income in the year to which the exemption claim relates is less than
18$15,000.
AB2-ASA3,19,2019 c. If the individual is married and is a joint filer, the couple's federal adjusted
20gross income in the year to which the exemption claim relates is less than $30,000.
AB2-ASA3,19,2321 d. If the individual is married and files a separate return, the sum of both
22spouses' federal adjusted gross income in the year to which the exemption claim
23relates is less than $30,000.
AB2-ASA3,36 24Section 36 . 71.07 (5) (a) 15. of the statutes is amended to read:
AB2-ASA3,20,6
171.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
2under section 213 of the Internal Revenue Code that is exempt from taxation under
3s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount
4claimed as a deduction for a long-term care insurance policy under section 213 (d)
5(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
6Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
AB2-ASA3,37 7Section 37. 71.07 (9m) (h) of the statutes is amended to read:
AB2-ASA3,20,198 71.07 (9m) (h) Any person, including a nonprofit entity described in section 501
9(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
10par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
11imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
12transfer, and submits with the notification a copy of the transfer documents, and the
13department certifies ownership of the credit with each transfer. The transferor may
14file a claim for more than one taxable year on a form prescribed by the department
15to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer
16request. The transferee may first use the credit to offset tax in the taxable year of
17the transferor in which the transfer occurs and may use the credit only to offset tax
18in taxable years otherwise allowed to be claimed and carried forward by the original
19claimant.
AB2-ASA3,38 20Section 38 . 71.22 (4) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA3,39 21Section 39 . 71.22 (4) (j) 3. m. of the statutes is created to read:
AB2-ASA3,20,2322 71.22 (4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
23division U of P.L. 115-141.
AB2-ASA3,40 24Section 40 . 71.22 (4) (j) 3. n. of the statutes is created to read:
AB2-ASA3,21,2
171.22 (4) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
2of division O of P.L. 116-94.
AB2-ASA3,41 3Section 41 . 71.22 (4) (k) 3. of the statutes is amended to read:
AB2-ASA3,21,94 71.22 (4) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
5not include amendments to the federal Internal Revenue Code enacted after
6December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
711025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123, sections
8101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of 115-141; and section
9102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
AB2-ASA3,42 10Section 42 . 71.22 (4) (L) 1. of the statutes is amended to read:
AB2-ASA3,21,1511 71.22 (4) (L) 1. For taxable years beginning after December 31, 2017, and
12before January 1, 2021,
“Internal Revenue Code" means the federal Internal
13Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and
143. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
15(3), 71.34 (1g), 71.42 (2), and 71.98.
AB2-ASA3,43 16Section 43. 71.22 (4) (L) 3. of the statutes is amended to read:
AB2-ASA3,22,317 71.22 (4) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
18not include amendments to the federal Internal Revenue Code enacted after
19December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
2040413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
21401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
22115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
23110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
241302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

25sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of

1division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and
2sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
3116-260
.
AB2-ASA3,44 4Section 44 . 71.22 (4) (L) 4. of the statutes is amended to read:
AB2-ASA3,22,105 71.22 (4) (L) 4. For purposes of this paragraph, the provisions of federal public
6laws that directly or indirectly affect the Internal Revenue Code, as defined in this
7paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
8except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
913306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
10first apply for taxable years beginning after December 31, 2017
.
AB2-ASA3,45 11Section 45 . 71.22 (4) (m) of the statutes is created to read:
AB2-ASA3,22,1512 71.22 (4) (m) 1. For taxable years beginning after December 31, 2020, “Internal
13Revenue Code" means the federal Internal Revenue Code as amended to December
1431, 2020, except as provided in subds. 2. and 3. and subject to subd. 4., and except
15as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
AB2-ASA3,23,1416 2. For purposes of this paragraph, “Internal Revenue Code" does not include
17the following provisions of federal public laws for taxable years beginning after
18December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
19106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
20109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
21P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
22110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2315351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
24312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
251501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.

1111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
2111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
3411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
4P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
5171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
613201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
713801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
814221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
940306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
10sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
11(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
12115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
13sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
14(d), 133, 137, 138, and 210 of division EE of P.L. 116-260.
AB2-ASA3,23,1615 3. For purposes of this paragraph, “Internal Revenue Code" does not include
16amendments to the federal Internal Revenue Code enacted after December 31, 2020.
AB2-ASA3,24,217 4. For purposes of this paragraph, the provisions of federal public laws that
18directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
19apply for Wisconsin purposes at the same time as for federal purposes, except that
20changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
2140309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
22101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
231122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
24101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
25302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and

1304 of division EE of P.L. 116-260 apply for taxable years beginning after December
231, 2020.
AB2-ASA3,46 3Section 46 . 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA3,47 4Section 47 . 71.22 (4m) (j) 3. m. of the statutes is created to read:
AB2-ASA3,24,65 71.22 (4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
6division U of P.L. 115-141.
AB2-ASA3,48 7Section 48 . 71.22 (4m) (j) 3. n. of the statutes is created to read:
AB2-ASA3,24,98 71.22 (4m) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
9of division O of P.L. 116-94.
AB2-ASA3,49 10Section 49 . 71.22 (4m) (k) 3. of the statutes is amended to read:
AB2-ASA3,24,1611 71.22 (4m) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
12not include amendments to the federal Internal Revenue Code enacted after
13December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1411025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
15101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
16102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
AB2-ASA3,50 17Section 50 . 71.22 (4m) (L) 1. of the statutes is amended to read:
AB2-ASA3,24,2218 71.22 (4m) (L) 1. For taxable years beginning after December 31, 2017, and
19before January 1, 2021,
“Internal Revenue Code", for corporations that are subject
20to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
21Internal Revenue Code as amended to December 31, 2017, except as provided in
22subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB2-ASA3,51 23Section 51. 71.22 (4m) (L) 3. of the statutes is amended to read:
AB2-ASA3,25,1024 71.22 (4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
25not include amendments to the federal Internal Revenue Code enacted after

1December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
240413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
3401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
4115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
5110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
61302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;
7sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
8division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and
9sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
10116-260
.
AB2-ASA3,52 11Section 52 . 71.22 (4m) (L) 4. of the statutes is amended to read:
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