Amendment ASA4-AB2

AB2-ASA4,1 Section 1. 20.835 (2) (cd) of the statutes is created to read:

AB2-ASA4,7,4 20.835 (2) (cd) Grants to businesses harmed by the pandemic. A sum sufficient to make grants to businesses under s. 73.135, except that the total amount of grants made under s. 73.135 shall not exceed $214,700,000.

AB2-ASA4,2 Section 2. 48.561 (3) (a) 3. of the statutes is amended to read:

AB2-ASA4,7,7 48.561 (3) (a) 3. Through a deduction of $20,101,300 from any state payment due that county under s. 79.035, 79.04, or 79.08 79.02 (1), as provided in par. (b).

AB2-ASA4,3 Section 3. 48.561 (3) (b) of the statutes is amended to read:

AB2-ASA4,8,12 48.561 (3) (b) The department of administration shall collect the amount specified in par. (a) 3. from a county having a population of 750,000 or more by deducting all or part of that amount from any state payment due that county under s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall notify the department of revenue, by September 15 of each year, of the amount to be deducted from the state payments due under s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall credit all amounts collected under this paragraph to the appropriation account under s. 20.437 (1) (kw) and shall notify the county from which those amounts are collected of that collection. The department may not expend any moneys from the appropriation account under s. 20.437 (1) (cx) for providing services to children and families under s. 48.48 (17) until the amounts in the appropriation account under s. 20.437 (1) (kw) are exhausted.

AB2-ASA4,4 Section 4 . 59.25 (3) (i) of the statutes is amended to read:

AB2-ASA4,8,22 59.25 (3) (i) Make annually, on the 3rd Monday of March, a certified statement, and forward the statement to each municipal clerk in the county, showing the amount of money paid from the county treasury during the year next preceding to each municipal treasurer in the county. The statement shall specify the date of each payment, the amount thereof and the account upon which the payment was made. It shall be unlawful for any county treasurer to pay to the treasurer of any town any money in the hands of the county treasurer belonging to the town from the 3rd Monday of March until 10 days after the annual town meeting except upon the written order of the town board.

AB2-ASA4,5 Section 5. 66.0602 (3) (h) 2. a. of the statutes is amended to read:

AB2-ASA4,9,5 66.0602 (3) (h) 2. a. The total charges assessed by the joint fire department or the joint emergency medical services district for the current year increase, relative to the total charges assessed by the joint fire department or the joint emergency medical services district for the previous year, by a percentage that is less than or equal to the percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 August 31 of the year of the levy, plus 2 percent.

AB2-ASA4,6 Section 6. 66.0602 (6) (a) of the statutes is amended to read:

AB2-ASA4,9,9 66.0602 (6) (a) Reduce the amount of county and municipal aid payments the payment to the political subdivision under s. 79.035 79.02 (1) in the following year by an amount equal to the amount of the penalized excess.

AB2-ASA4,7 Section 7. 66.0602 (6) (b) of the statutes is amended to read:

AB2-ASA4,9,12 66.0602 (6) (b) Ensure that the amount of any reductions in county and municipal aid payments under par. (a) lapses to the general fund.

AB2-ASA4,8 Section 8. 66.1105 (6m) (d) 4. of the statutes is amended to read:

AB2-ASA4,9,21 66.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the department of revenue shall notify the city that the report is past due. If the city does not file the report within 60 days of the date on the notice, except as provided in this subdivision, the department shall charge the city a fee of $100 per day for each day that the report is past due, up to a maximum penalty of $6,000 per report. If the city does not pay within 30 days of issuance, the department of revenue shall reduce and withhold the amount of the shared revenue payments to the city under subch. I of ch. 79 s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.

AB2-ASA4,9 Section 9 . 70.11 (4) (b) 3. of the statutes is created to read:

AB2-ASA4,9,24 70.11 (4) (b) 3. Leasing all or part of property described in par. (a) that is owned by a church or religious association or institution to an educational association or institution exempt under par. (a) does not render the property taxable, regardless of how the lessor uses the leasehold income.

AB2-ASA4,10 Section 10. 70.46 (4) of the statutes is amended to read:

AB2-ASA4,10,9 70.46 (4) No board of review may be constituted unless it includes at least one voting member who, within 2 years of the board's first meeting, has attended at least one member completes in each year a training session under s. 73.03 (55) and unless that member is the municipality's chief executive officer or that officer's designee. The municipal clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection has been fulfilled.

AB2-ASA4,11 Section 11. 70.855 (4) (b) of the statutes is amended to read:

AB2-ASA4,10,15 70.855 (4) (b) If the department of revenue does not receive the fee imposed on a municipality under par. (a) by March 31 of the year following the department's determination under sub. (2) (b), the department shall reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall transfer that amount to the appropriation under s. 20.566 (2) (ga).

AB2-ASA4,12 Section 12. 70.995 (8) (c) 1. of the statutes is amended to read:

AB2-ASA4,11,6 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change from assessment under this section to assessment under s. 70.32 (1) of property shall be first made in writing on a form prescribed by the department of revenue that specifies that the objector shall set forth the reasons for the objection, the objector's estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's estimate of the correct assessment. An objection shall be filed with the state board of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. Neither the state board of assessors nor the tax appeals commission may waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate value of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.

AB2-ASA4,13 Section 13. 70.995 (8) (d) of the statutes is amended to read:

AB2-ASA4,11,20 70.995 (8) (d) A municipality may file an objection with the state board of assessors to the amount, valuation, or taxability under this section or to the change from assessment under this section to assessment under s. 70.32 (1) of a specific property having a situs in the municipality, whether or not the owner of the specific property in question has filed an objection. Objection shall be made on a form prescribed by the department and filed with the board within the time prescribed in par. (b) 1. If the person assessed files an objection and the municipality affected does not file an objection, the municipality affected may file an appeal to that objection within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. The board shall forthwith notify the person assessed of the objection filed by the municipality.

AB2-ASA4,14 Section 14 . 70.995 (14) (b) of the statutes is amended to read:

AB2-ASA4,11,25 70.995 (14) (b) If the department of revenue does not receive the fee imposed on a municipality under par. (a) by March 31 of each year, the department shall reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee.

AB2-ASA4,15 Section 15. 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.

AB2-ASA4,16 Section 16 . 71.01 (6) (j) 3. m. of the statutes is created to read:

AB2-ASA4,12,4 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141.

AB2-ASA4,17 Section 17 . 71.01 (6) (j) 3. n. of the statutes is created to read:

AB2-ASA4,12,7 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94.

AB2-ASA4,18 Section 18 . 71.01 (6) (k) 3. of the statutes is amended to read:

AB2-ASA4,12,14 71.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2016, except that “Internal Revenue Code” includes sections 11024, 11025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94.

AB2-ASA4,19 Section 19 . 71.01 (6) (L) 1. of the statutes is amended to read:

AB2-ASA4,12,20 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and before January 1, 2021, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and 3. and s. 71.98 and subject to subd. 4.

AB2-ASA4,20 Section 20. 71.01 (6) (L) 3. of the statutes is amended to read:

AB2-ASA4,13,8 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307, 40413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109, 401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L. 115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L. 116-260.

AB2-ASA4,21 Section 21 . 71.01 (6) (L) 4. of the statutes is amended to read:

AB2-ASA4,13,15 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97 first apply for taxable years beginning after December 31, 2017.

AB2-ASA4,22 Section 22 . 71.01 (6) (m) of the statutes is created to read:

AB2-ASA4,13,21 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98 and subject to subd. 4.

AB2-ASA4,14,20 2. For purposes of this paragraph, “Internal Revenue Code” does not include the following provisions of federal public laws for taxable years beginning after December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division EE of P.L. 116-260.

AB2-ASA4,14,22 3. For purposes of this paragraph, “Internal Revenue Code” does not include amendments to the federal Internal Revenue Code enacted after December 31, 2020.

AB2-ASA4,15,8 4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section 101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section 1122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and 304 of division EE of P.L. 116-260 apply for taxable years beginning after December 31, 2020.

AB2-ASA4,23 Section 23 . 71.01 (7g) of the statutes is created to read:

AB2-ASA4,15,11 71.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code" includes section 109 of division U of P.L. 115-141.

AB2-ASA4,24 Section 24 . 71.05 (1) (ae) of the statutes is repealed.

AB2-ASA4,25 Section 25 . 71.05 (1) (am) of the statutes is amended to read:

AB2-ASA4,15,16 71.05 (1) (am) Military retirement systems. All retirement payments received from the U.S. military employee retirement system, to the extent that such payments are not exempt under par. (a) or (ae) or sub. (6) (b) 54.

AB2-ASA4,26 Section 26 . 71.05 (1) (an) of the statutes is amended to read:

AB2-ASA4,15,22 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments received from the U.S. government that relate to service with the coast guard, the commissioned corps of the national oceanic and atmospheric administration, or the commissioned corps of the public health service, to the extent that such payments are not exempt under par. (a), (ae), or (am) or sub. (6) (b) 54.

AB2-ASA4,27 Section 27. 71.05 (1) (h) of the statutes is created to read:

AB2-ASA4,15,25 71.05 (1) (h) Grants to businesses harmed by the pandemic. Income received in the form of a grant issued under s. 73.135.

AB2-ASA4,28 Section 28. 71.05 (6) (a) 30. of the statutes is created to read:

AB2-ASA4,16,5 71.05 (6) (a) 30. For taxable years beginning after December 31, 2018, the amount of the deductions in excess of $250,000 for expenses paid or incurred in the taxable year directly or indirectly from forgiven loans under sections 276 (a) and (b) and 278 (a) of Division N of P.L. 116-260.

AB2-ASA4,29 Section 29 . 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.) and amended to read:

AB2-ASA4,17,4 71.05 (6) (b) 4. (intro.) Disability payments other than disability payments that are paid from a retirement plan, the payments from which are exempt under sub. subs. (1) (ae), (am), and (an) and (6) (b) 54., if the individual either is single or is married and files a joint return, to the extent those payments are excludable under section 105 (d) of the Internal Revenue Code as it existed immediately prior to its repeal in 1983 by section 122 (b) of P.L. 98-21, except that if an individual is divorced during the taxable year that individual may subtract an amount only if that person is disabled and the amount that may be subtracted then is $100 for each week that payments are received or the amount of disability pay reported as income, whichever is less. If the exclusion under this subdivision is claimed on a joint return and only one of the spouses is disabled, the maximum exclusion is $100 for each week that payments are received or the amount of disability pay reported as income, whichever is less. and is under 65 years of age before the close of the taxable year to which the subtraction relates, retired on disability, and, when the individual retired, was permanently and totally disabled. In this subdivision, “permanently and totally disabled" means an individual who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered permanently and totally disabled for purposes of this subdivision unless proof is furnished in such form and manner, and at such times, as prescribed by the department. The exclusion under this subdivision shall be determined as follows:

AB2-ASA4,30 Section 30 . 71.05 (6) (b) 4. a. to c. of the statutes are created to read:

AB2-ASA4,17,9 71.05 (6) (b) 4. a. If the individual is single and the individual's federal adjusted gross income in the year to which the subtraction relates is less than $20,200, the maximum subtraction is $100 for each week that payments are received or the amount of disability pay reported as income, whichever is less.

AB2-ASA4,17,14 b. If the individual is married and filing a joint return and the couple's federal adjusted gross income in the year to which the subtraction relates is less than $20,200, or $25,400 if both spouses are disabled, the maximum subtraction is $100 for each week that payments are received, per spouse if both spouses are disabled, or the amount of disability pay reported as income, whichever is less.

AB2-ASA4,17,19 c. If the federal adjusted gross income of the individual, or individuals if filing a joint return, for the taxable year, determined without regard to this subd. 4., exceeds $15,000, the amount subtracted under this subd. 4. for the taxable year shall be reduced by an amount equal to the excess of the federal adjusted gross income over $15,000.

AB2-ASA4,31 Section 31 . 71.05 (6) (b) 17. and 18. of the statutes are repealed.

AB2-ASA4,32 Section 32 . 71.05 (6) (b) 19. c. of the statutes is amended to read:

AB2-ASA4,18,2 71.05 (6) (b) 19. c. For taxable years beginning before January 1, 2021, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd. 19. b. by multiplying the amount by a fraction the numerator of which is the person's net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total net earnings from a trade or business.

AB2-ASA4,33 Section 33 . 71.05 (6) (b) 19. cm. of the statutes is created to read:

AB2-ASA4,18,16 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd. 19. b. by multiplying the amount by a fraction the numerator of which is the person's wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total wages, salary, tips, unearned income, and net earnings from a trade or business. In this subd. 19. cm., for married persons filing separately “ wages, salary, tips, unearned income, and net earnings from a trade or business" means the separate wages, salary, tips, unearned income, and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income, and net earnings from a trade or business" means the total wages, salary, tips, unearned income, and net earnings from a trade or business of both spouses.

AB2-ASA4,34 Section 34 . 71.05 (6) (b) 19. d. of the statutes is amended to read:

AB2-ASA4,18,20 71.05 (6) (b) 19. d. Reduce For taxable years beginning before January 1, 2021, reduce the amount calculated under subd. 19. b. or c. to the person's aggregate net earnings from a trade or business that are taxable by this state.

AB2-ASA4,35 Section 35 . 71.05 (6) (b) 19. dm. of the statutes is created to read:

AB2-ASA4,18,25 71.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2020, reduce the amount calculated under subd. 19. b. or cm. to the person's aggregate wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state.

AB2-ASA4,36 Section 36. 71.05 (6) (b) 20., 36., 37., 39., 40. and 41. of the statutes are repealed.

AB2-ASA4,37 Section 37 . 71.05 (6) (b) 54. of the statutes is created to read:

AB2-ASA4,19,9 71.05 (6) (b) 54. Except for a payment that is exempt under sub. (1) (a), (am), or (an), or that is exempt as a railroad retirement benefit, for taxable years beginning after December 31, 2020, up to $5,000 of payments or distributions received each year by an individual from a qualified retirement plan under the Internal Revenue Code or from an individual retirement account established under 26 USC 408, if all of the following conditions apply:

AB2-ASA4,19,11 a. The individual is at least 65 years of age before the close of the taxable year to which the exemption claim relates.

AB2-ASA4,19,14 b. If the individual is single or files as head of household, his or her federal adjusted gross income in the year to which the exemption claim relates is less than $15,000.

AB2-ASA4,19,16 c. If the individual is married and is a joint filer, the couple's federal adjusted gross income in the year to which the exemption claim relates is less than $30,000.

AB2-ASA4,19,19 d. If the individual is married and files a separate return, the sum of both spouses' federal adjusted gross income in the year to which the exemption claim relates is less than $30,000.

AB2-ASA4,38 Section 38 . 71.07 (5) (a) 15. of the statutes is amended to read:

AB2-ASA4,20,2 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance under section 213 of the Internal Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount claimed as a deduction for a long-term care insurance policy under section 213 (d) (1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.

AB2-ASA4,39 Section 39. 71.07 (9m) (h) of the statutes is amended to read:

AB2-ASA4,20,15 71.07 (9m) (h) Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the transfer, and submits with the notification a copy of the transfer documents, and the department certifies ownership of the credit with each transfer. The transferor may file a claim for more than one taxable year on a form prescribed by the department to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer request. The transferee may first use the credit to offset tax in the taxable year of the transferor in which the transfer occurs and may use the credit only to offset tax in taxable years otherwise allowed to be claimed and carried forward by the original claimant.

AB2-ASA4,40 Section 40 . 71.22 (4) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.

AB2-ASA4,41 Section 41 . 71.22 (4) (j) 3. m. of the statutes is created to read:

AB2-ASA4,20,19 71.22 (4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141.

AB2-ASA4,42 Section 42 . 71.22 (4) (j) 3. n. of the statutes is created to read:

AB2-ASA4,20,22 71.22 (4) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94.

AB2-ASA4,43 Section 43 . 71.22 (4) (k) 3. of the statutes is amended to read: