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AB2-ASA3,92
1Section 92. 71.76 (2) of the statutes is created to read:
AB2-ASA3,46,102 71.76 (2) In the case of any partnership adjustments, as defined under section
36241 of the Internal Revenue Code and including adjustments under section 6225
4of the Internal Revenue Code, the partnership and its partners shall report such
5changes or corrections to the department within 180 days after the final
6determination by the internal revenue service and shall concede the accuracy of such
7determination or state how the determination is erroneous. The partnership and its
8partners shall submit amended returns, as applicable, for each reviewed year, as
9defined under section 6225 of the Internal Revenue Code, to which such partnership
10adjustments relate.
AB2-ASA3,93 11Section 93. 71.77 (7) (b) of the statutes is amended to read:
AB2-ASA3,46,1812 71.77 (7) (b) If notice of assessment or refund is given to the taxpayer within
1390 180 days of the date on which the department receives a report from the taxpayer
14under s. 71.76 or within such other period specified in a written agreement entered
15into prior to the expiration of such 90 180 days by the taxpayer and the department.
16If the taxpayer does not report to the department as required under s. 71.76, the
17department may make an assessment against the taxpayer or refund to the taxpayer
18within 4 years after discovery by the department.
AB2-ASA3,94 19Section 94 . 71.83 (1) (a) 6. of the statutes is amended to read:
AB2-ASA3,46,2520 71.83 (1) (a) 6. `Retirement plans.' Any natural person who is liable for a
21penalty for federal income tax purposes under section 72 (m) (5), (q), (t), and (v), 4973,
224974, 4975, or 4980A of the Internal Revenue Code is liable for 33 percent of the
23federal penalty unless the income received is exempt from taxation under s. 71.05
24(1) (a) or (ae) (6) (b) 54. The penalties provided under this subdivision shall be
25assessed, levied, and collected in the same manner as income or franchise taxes.
AB2-ASA3,95
1Section 95. 71.98 (3) of the statutes is amended to read:
AB2-ASA3,47,112 71.98 (3) Depreciation, depletion, and amortization. For taxable years
3beginning after December 31, 2013, and for purposes of computing depreciation and
4amortization, the Internal Revenue Code means the federal Internal Revenue Code
5in effect for federal purposes on January 1, 2014, except that sections 13201 (f),
613203, 13204, and 13205 of P.L. 115-97 and, section 2307 of division A of P.L.
7116-136, and section 202 of division EE of P.L. 116-260 apply at the same time as
8for federal purposes. For taxable years beginning after December 31, 2013, and for
9purposes of computing depletion, the Internal Revenue Code means the federal
10Internal Revenue Code in effect for federal purposes for the year in which the
11property is placed in service.
AB2-ASA3,96 12Section 96. 73.0305 of the statutes is amended to read:
AB2-ASA3,47,19 1373.0305 Revenue limits calculations. The department of revenue shall
14annually determine and certify to the state superintendent of public instruction, no
15later than the 4th Monday in June
at the superintendent's request, the allowable
16rate of increase under subch. VII of ch. 121. The allowable rate of increase is the
17percentage change, if not negative, in the consumer price index for all urban
18consumers, U.S. city average, between the preceding March 31 and the 2nd
19preceding March 31, as computed by the federal department of labor.
AB2-ASA3,97 20Section 97. 73.09 (4) (c) of the statutes is amended to read:
AB2-ASA3,48,221 73.09 (4) (c) Recertification is contingent upon submission of an application for
22renewal, at least 60 days before the expiration date of the current certificate,
23attesting to the completion of the requirements specified in par. (b). Persons
24applying for renewal on the basis of attendance at the meetings called by the
25department under s. 73.06 (1) and by meeting continuing education requirements

1shall submit a $20 recertification fee , in an amount determined by the department
2not to exceed $75,
with their applications.
AB2-ASA3,98 3Section 98. 73.09 (5) of the statutes is amended to read:
AB2-ASA3,48,144 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
5revenue shall prepare and administer examinations for each level of certification.
6A person applying for an examination under this subsection shall submit a $20 an
7examination fee with the person's application. If the department administers and
8grades the examinations, the fee shall be the amount equal to the department's best
9estimate of the actual cost to administer and grade the examinations, but no greater
10than $75. If a test service provider administers and grades the examinations, the fee
11shall be the amount equal to the department's best estimate of the provider's actual
12cost to administer and grade the examinations, but no greater than $75.
The
13department of revenue shall grant certification to each person who passes the
14examination for that level.
AB2-ASA3,99 15Section 99 . 74.315 (1) of the statutes is amended to read:
AB2-ASA3,48,2016 74.315 (1) Submission. No later than October 1 of each year, the taxation
17district clerk shall submit to the department of revenue, on a form prescribed by the
18department, a listing of all the omitted taxes under s. 70.44 to be included on the
19taxation district's next tax roll, if the total of all such omitted taxes exceeds $5,000
20for any single description of property are $250 or more.
AB2-ASA3,100 21Section 100 . 74.315 (1m) of the statutes is created to read:
AB2-ASA3,49,222 74.315 (1m) Amount collected from property in a tax incremental district.
23A tax may not be included on a form submitted under sub. (1) if the tax was levied
24on a property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105
25(2) (k), unless the current value of the tax incremental district is lower than the tax

1incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment
2year for which the tax was collected.
AB2-ASA3,101 3Section 101 . 74.315 (2) of the statutes is amended to read:
AB2-ASA3,49,124 74.315 (2) Equalized valuation Amount determined. After receiving the form
5under sub. (1), but no later than November 15, the department of revenue shall
6determine the amount of any change in the taxation district's equalized valuation
7that results from considering the valuation represented by the taxes described under
8sub. (1)
taxes to be shared with each taxing jurisdiction for which the taxation district
9collected taxes and determine the amount of taxes collected under s. 70.44 to be
10shared with each taxing jurisdiction for which the taxation district collected taxes
.
11The department's determination under this subsection is subject to review only
12under s. 227.53.
AB2-ASA3,102 13Section 102 . 74.315 (3) of the statutes is amended to read:
AB2-ASA3,49,1914 74.315 (3) Notice and distribution. If the department of revenue determines
15under sub. (2) that the taxation district's equalized valuation changed as a result of
16considering the valuation represented by the taxes described under sub. (1), the
The
17department shall notify the taxation district and the taxation district shall distribute
18the resulting collections under ss. 74.23 (1) (a) 5., 74.25 (1) (a) 4m., and 74.30 (1) (dm)
19resulting from the determinations made under sub. (2).
AB2-ASA3,103 20Section 103. 76.04 (1) of the statutes is amended to read:
AB2-ASA3,49,2521 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
22accurate statement in such manner and form and setting forth such facts as the
23department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
24for railroad companies shall be filed on or before April 15 and for conservation and
25regulation companies, air carriers and pipeline companies
on or before May 1.
AB2-ASA3,104
1Section 104. 76.07 (1) of the statutes is amended to read:
AB2-ASA3,50,72 76.07 (1) Duty of department. The department on or before August 1
3September 15 in each year in the case of railroad companies, and on or before
4September 15 in the case of air carrier companies, conservation and regulation
5companies and pipeline companies,
shall, according to its best knowledge and
6judgment, ascertain and determine the full market value of the property of each
7company within the state.
AB2-ASA3,105 8Section 105. 76.075 of the statutes is amended to read:
AB2-ASA3,50,23 976.075 Adjustments of assessments. Within 4 years after the due date, or
10extended due date, of the report under s. 76.04, any person subject to taxation under
11this subchapter may request the department to make, or the department may make,
12an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an
13adjustment under this section results in an increase in the tax due under this
14subchapter, the person shall pay the amount of the tax increase plus interest on that
15amount at the rate of 1 percent per month from the due date or extended due date
16of the report under s. 76.04 until the date of final determination and interest at the
17rate of 1.5 percent per month from the date of final determination until the date of
18payment. If an adjustment under this section results in a decrease in the tax due
19under this subchapter, the department shall refund the appropriate amount plus
20interest at the rate of 0.75 0.25 percent per month from the due date or extended due
21date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6)
22and (7), as they apply to income and franchise tax adjustments, apply to adjustments
23under this section. Review of the adjustments is as stated in s. 76.08.
AB2-ASA3,106 24Section 106. 76.13 (1) of the statutes is amended to read:
AB2-ASA3,51,10
176.13 (1) The department shall compute and levy a tax upon the property of
2each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
376.08, at the average net rate of taxation determined under s. 76.126. The amount
4of tax to be paid by each such company shall be extended upon a tax roll opposite the
5description of the property of the respective companies. The tax rolls for all
6companies required to be assessed on or before August 1 in each year under s. 76.07
7(1) shall be completed on or before August 10, and for all companies required to be
8assessed on or before
September 15 in each year under s. 76.07 (1) shall be completed
9on or before October 1; and the department shall thereupon attach to each such roll
10a certificate signed by the secretary of revenue, which shall be as follows:
AB2-ASA3,51,18 11“I hereby certify that the foregoing tax roll includes the property of all railroad
12companies, air carrier companies, conservation and regulation companies or
13pipeline companies, as the case may be, defined in s. 76.02, liable to taxation in this
14state; that the valuation of the property of each company as set down in said tax roll
15is the full market value thereof as assessed by the department of revenue, except as
16changed by court judgment, and that the taxes thereon charged in said tax roll have
17been assessed and levied at the average net rate of taxation in this state, as required
18by law".
AB2-ASA3,107 19Section 107. 76.13 (3) of the statutes is amended to read:
AB2-ASA3,52,620 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
21secretary of administration, increases or decreases the assessment of any company,
22the department shall immediately redetermine the tax of the company on the basis
23of the revised assessment, and shall certify and deliver the revised assessment to the
24secretary of administration as a revision of the tax roll. If the amount of tax upon
25the assessment as determined by the court is less than the amount paid by the

1company, the secretary of administration shall refund the excess to the company with
2interest at the rate of 9 3 percent per year. If the amount of the tax upon the
3assessment as determined by the court is in excess of the amount of the tax as
4determined by the department, interest shall be paid on the additional amount at the
5rate of 12 percent per year from the date of entry of judgment to the date the
6judgment becomes final, and at 1.5 percent per month thereafter until paid.
AB2-ASA3,108 7Section 108. 76.28 (4) (b) of the statutes is amended to read:
AB2-ASA3,52,168 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
9power company under par. (a), the department shall certify the overpayments to the
10department of administration, which shall audit the amount of the overpayments
11and the secretary of administration shall pay the amounts determined by means of
12the audit. All refunds of license fees under this subsection shall bear interest at the
13annual rate of 9 3 percent from the date of the original payment to the date when
14the refund is made. The time for making additional levies of license fees or claims
15for refunds of excess license fees paid, in respect to any year, shall be limited to 4
16years after the time the report for such year was filed.
AB2-ASA3,109 17Section 109. 76.28 (11) of the statutes is amended to read:
AB2-ASA3,52,2418 76.28 (11) Payment before contesting. No action or proceeding, except a
19petition for redetermination under sub. (4), may be brought by a light, heat or power
20company against this state to contest any assessment of a tax under this section
21unless the taxpayer first pays to this state the amount of tax assessed. If the
22taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer,
23including payment of interest at 9 3 percent per year on the amount of the money
24paid from the date of payment until the date of judgment.
AB2-ASA3,110 25Section 110. 76.39 (4) (d) of the statutes is amended to read:
AB2-ASA3,53,6
176.39 (4) (d) All refunds shall be certified by the department to the department
2of administration which shall audit the amount of the refunds and the secretary of
3administration shall pay the amount, together with interest at the rate of 9 3 percent
4per year from the date payment was made. All additional taxes shall bear interest
5at the rate of 12 percent per year from the time they should have been paid to the date
6upon which the additional taxes shall become delinquent if unpaid.
AB2-ASA3,111 7Section 111. 76.48 (5) of the statutes is amended to read:
AB2-ASA3,53,188 76.48 (5) Additional assessments may be made, if notice of such assessment is
9given, within 4 years of the date the annual return was filed, but if no return was
10filed, or if the return filed was incorrect and was filed with intent to defeat or evade
11the tax, an additional assessment may be made at any time upon the discovery of
12gross revenues by the department. Refunds may be made if a claim for the refund
13is filed in writing with the department within 4 years of the date the annual return
14was filed. Refunds shall bear interest at the rate of 9 3 percent per year and shall
15be certified by the department to the secretary of administration who shall audit the
16amounts of such overpayments and pay the amount audited. Additional
17assessments shall bear interest at the rate of 12 percent per year from the time they
18should have been paid to the date upon which they shall become delinquent if unpaid.
AB2-ASA3,112 19Section 112. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51
20(13gm) (a) and amended to read:
AB2-ASA3,53,2521 77.51 (13gm) (a) “Retailer engaged in business in this state” does not include
22a retailer who has no activities as described in sub. (13g), except for activities
23described in sub. (13g) (c), unless the retailer meets either of the following criteria
24retailer's annual gross sales into this state exceed $100,000 in the previous year or
25current calendar year:.
AB2-ASA3,113
1Section 113. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
AB2-ASA3,114 2Section 114. 77.51 (13gm) (b) of the statutes is amended to read:
AB2-ASA3,54,83 77.51 (13gm) (b) If an out-of-state retailer's annual gross sales into this state
4exceed $100,000 in the previous calendar year or the retailer's annual number of
5separate sales transactions into this state is 200 or more in the previous year
, the
6retailer shall register with the department and collect the taxes administered under
7s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current
8calendar year.
AB2-ASA3,115 9Section 115. 77.51 (13gm) (c) of the statutes is amended to read:
AB2-ASA3,54,1810 77.51 (13gm) (c) If an out-of-state retailer's annual gross sales into this state
11are $100,000 or less in the previous calendar year and the retailer's annual number
12of separate sales transactions into this state is less than 200 in the previous year
, the
13retailer is not required to register with the department and collect the taxes
14administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522
15until the retailer's gross sales or transactions meet the criteria in par. (a) 1. or 2.
16exceed $100,000 for the current calendar year, at which time the retailer shall
17register with the department and collect the tax for the remainder of the current
18calendar year.
AB2-ASA3,116 19Section 116. 77.51 (13gm) (d) 1. of the statutes is repealed.
AB2-ASA3,117 20Section 117. 77.51 (13gm) (d) 2. of the statutes is amended to read:
AB2-ASA3,54,2221 77.51 (13gm) (d) 2. The annual amounts described in this subsection include
22“Gross sales” includes both taxable and nontaxable sales.
AB2-ASA3,118 23Section 118. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
AB2-ASA3,119 24Section 119. 77.51 (13gm) (d) 5. of the statutes is amended to read:
AB2-ASA3,55,3
177.51 (13gm) (d) 5. An out-of-state retailer's annual amounts gross sales
2include all sales into this state by the retailer on behalf of other persons and all sales
3into this state by another person on the retailer's behalf.
AB2-ASA3,120 4Section 120 . 77.52 (2m) (b) of the statutes is amended to read:
AB2-ASA3,55,135 77.52 (2m) (b) With respect to the type of services subject to tax under sub. (2)
6(a) 7., 10., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all
7tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
8or (d) physically transferred, or transferred electronically, to the customer in
9conjunction with the selling, performing, or furnishing of the service is a sale of
10tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
11or (d) separate from the selling, performing, or furnishing of the service, regardless
12of whether the purchaser claims an exemption on its purchase of the service. This
13paragraph does not apply to services provided by veterinarians
.
AB2-ASA3,121 14Section 121 . 77.54 (6) (am) 2. of the statutes is amended to read:
AB2-ASA3,55,2315 77.54 (6) (am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other
16packaging and shipping materials for use in packing, packaging or shipping tangible
17personal property or items or property under s. 77.52 (1) (b) or (c), if the containers,
18labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials
19are used by the purchaser to transfer merchandise to customers or physically
20transferred to the customer in conjunction with the selling, performing, or
21furnishing of the type of services under s. 77.52 (2) (a) 7., 10, 11., or 20. that are
22exempt from or not subject to taxation under this subchapter. This subdivision does
23not apply to services provided by veterinarians
.
AB2-ASA3,122 24Section 122. 77.54 (9a) (f) of the statutes is amended to read:
AB2-ASA3,56,11
177.54 (9a) (f) Any corporation, community chest, fund, or foundation or
2association organized and operated exclusively for religious, charitable, scientific or
3educational purposes, or for the prevention of cruelty to children or animals, except
4hospital service insurance corporations under s. 613.80 (2), no part of the net income
5of which inures to the benefit of any private stockholder, shareholder, member or
6corporation
that is exempt from federal income tax under section 501 (c) (3) of the
7Internal Revenue Code and has received a determination letter from the internal
8revenue service. The exemption under this paragraph applies to churches and
9religious organizations that meet the requirements of section 501 (c) (3) but are not
10required to apply for and obtain tax-exempt status from the internal revenue
11service
.
AB2-ASA3,123 12Section 123 . 77.54 (9m) of the statutes is amended to read:
AB2-ASA3,56,2513 77.54 (9m) The sales price from the sale of and the storage, use, or other
14consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
15or (c), sold to a construction contractor that, in fulfillment of a real property
16construction activity, transfers the tangible personal property, or items or property
17under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
18(f), or (fc) or (9g), a technical college district, the University of Wisconsin Hospitals
19and Clinics Authority,
the Board of Regents of the University of Wisconsin System,
20an institution, as defined in s. 36.05 (9), a college campus, as defined in s. 36.05 (6m),
21or the University of Wisconsin-Extension, if such tangible personal property, or
22items or property, becomes a component of a facility in this state that is owned by the
23entity. In this subsection, “facility" means any building, shelter, parking lot, parking
24garage, athletic field, athletic park, storm sewer, water supply system, or sewerage
25and waste water treatment facility, but does not include a highway, street, or road.
AB2-ASA3,124
1Section 124. 77.61 (5) (b) 8m. of the statutes is created to read:
AB2-ASA3,57,32 77.61 (5) (b) 8m. The state auditor and the employees of the legislative audit
3bureau to the extent necessary for the bureau to carry out its duties under 13.94.
AB2-ASA3,125 4Section 125. 79.02 (1) of the statutes is amended to read:
AB2-ASA3,57,85 79.02 (1) The Except as provided in sub. (2) (b), the department of
6administration, upon certification by the department of revenue, shall distribute
7shared revenue payments to each municipality and county on the 4th Monday in July
8and the 3rd Monday in November.
AB2-ASA3,126 9Section 126. 79.02 (2) (b) of the statutes is amended to read:
AB2-ASA3,57,1410 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
11equal 15 percent of the municipality's or county's estimated payments under ss.
1279.035 and 79.04 and 100 percent of the municipality's estimated payments under
13s. 79.05. Upon certification by the department of revenue, the estimated payment
14under s. 79.05 may be distributed before the 4th Monday in July.
AB2-ASA3,127 15Section 127. 79.02 (3) (a) of the statutes is amended to read:
AB2-ASA3,57,1916 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
17in November shall equal that municipality's or county's entitlement under ss. 79.035,
1879.04, and 79.05 for the current year, minus the amount distributed to the
19municipality or county in July under sub. (2) (b).
AB2-ASA3,128 20Section 128. 79.02 (3) (e) of the statutes is amended to read:
AB2-ASA3,58,221 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
22amount of the November payments to each county and municipality under s. 79.035
23sub. (1) shall be reduced by an amount equal to the amount of supplements paid from
24the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or

1municipality received for the fiscal year in which a payment is made under this
2section, as determined under s. 49.45 (51).
AB2-ASA3,129 3Section 129. 79.035 (6) of the statutes is amended to read:
AB2-ASA3,58,84 79.035 (6) Beginning with the distributions in 2016 and ending with the
5distributions in 2035, the annual payment under this section s. 79.02 (1) to a county
6in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located
7shall be the amount otherwise determined for the county under this section, minus
8$4,000,000.
AB2-ASA3,130 9Section 130. 79.035 (7) (b) of the statutes is amended to read:
AB2-ASA3,58,1810 79.035 (7) (b) Beginning with the first payment due under this section s. 79.02
11(1)
after the county or municipality receives a grant under s. 16.047 (4m), the
12department of administration shall apply the reduction determined under par. (a) for
13each county and municipality by reducing 10 consecutive annual payments under
14this section s. 79.02 (1) to the county or municipality by equal amounts. If in any year
15the reduction under this paragraph for a county or municipality exceeds the payment
16under this section for the county or municipality, the department of administration
17shall apply the excess amount of the reduction to the payment to the county or
18municipality under s. 79.04.
AB2-ASA3,131 19Section 131 . 79.05 (1) (am) of the statutes is amended to read:
AB2-ASA3,58,2420 79.05 (1) (am) “Inflation factor" means a percentage equal to the average
21annual percentage change in the U.S. consumer price index for all urban consumers,
22U.S. city average, as determined by the U.S. department of labor, for the 12 months
23ending on September 30 August 31 of the year before the statement under s. 79.015,
24except that the percentage under this paragraph shall not be less than zero.
AB2-ASA3,132 25Section 132 . 79.05 (2m) of the statutes is amended to read:
AB2-ASA3,59,3
179.05 (2m) Annually, on November October 1, the department of revenue shall
2certify the appropriate percentage change in the consumer price index that is to be
3used in the requirement under sub. (1) (am) to the joint committee on finance.
AB2-ASA3,133 4Section 133. Initial applicability.
AB2-ASA3,59,65 (1) Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first
6applies to claims filed for taxable years beginning after December 31, 2020.
AB2-ASA3,59,107 (2) Retirement income exclusion. The treatment of ss. 71.05 (1) (ae), (am), and
8(an) and (6) (b) 54. and 71.83 (1) (a) 6. and the amendment of s. 71.05 (6) (b) 4. (as it
9relates to the retirement income exclusion) first apply to taxable years beginning
10after December 31, 2020.
AB2-ASA3,59,1411 (3) Reductions in shared revenue. The treatment of ss. 48.561 (3) (a) 3. and
12(b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02
13(3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in the year
14following publication.
AB2-ASA3,59,1815 (4) Interest rate on utility tax refunds. The treatment of ss. 76.075, 76.13
16(3), 76.28 (4) (b) and (11), 76.39 (4) (d), and 76.48 (5) first applies to refunds paid on
17the effective date of this subsection regardless of the taxable periods to which the
18refunds pertain.
AB2-ASA3,59,2019 (5) Property of a church or religious association. The treatment of s. 70.11
20(4) (b) 3. first applies to the property tax assessments as of January 1, 2021.
AB2-ASA3,59,2321 (6) University of Wisconsin Hospitals and Clinics Authority. The treatment
22of s. 77.54 (9m) first applies to contracts entered into on the effective date of this
23subsection.
AB2-ASA3,60,3
1(7) Income from the coronavirus relief fund. The treatment of ss. 71.05 (1)
2(h), 71.26 (3) (ag) 2. and (L), 71.34 (1k) (af), and 71.45 (1) (d) and (2) (a) 22. first applies
3to taxable years beginning after December 31, 2018.
AB2-ASA3,134 4Section 134. Effective dates. This act takes effect on the day after
5publication, except as follows:
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