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Please see http://docs.legis.wisconsin.gov for the production version.
Under current law, payments or distributions of $5,000 or less received each
year by an individual from a qualified retirement plan is exempt from income tax if
the individual is at least 65 years of age and has income of less than $15,000 if single
or filing a tax return as head of household or less than $30,000 if married. The bill
changes the exemption to a subtraction that the taxpayer can choose not to claim if
not claiming the subtraction would result in the taxpayer receiving a greater
homestead credit.

Sales tax
University of Wisconsin Hospitals and Clinics Authority
This bill provides a sales and use tax exemption for tangible personal property
sold to a construction contractor who transfers the property to the University of
Wisconsin Hospitals and Clinics Authority as part of constructing a facility for the
authority in this state. A similar exemption applies under current law to property
sold to a contractor who transfers the property to a local unit of government,
technical college district, or institution or campus of the University of Wisconsin
System. Under current law, a sale of tangible personal property directly to the
University of Wisconsin Hospitals and Clinics Authority is exempt from the sales
and use tax, but the exemption does not apply to a contractor who purchases tangible
personal property on the authority's behalf.
Property transferred with services
Current law provides that persons providing landscaping, printing,
fabricating, processing, or photographic services or performing services to tangible
personal property may purchase for resale, without paying the sales tax, items that
the person will transfer to a customer in conjunction with providing a service that
is subject to the sales tax. The bill provides that the exemption applies regardless
of whether the service is taxable.
Nonprofit organizations
The bill modifies the sales and use tax exemption for churches, religious
organizations, and certain nonprofit organizations to conform with DOR's current
practice with regard to the administration of the exemption. The bill provides that
the exemption applies to organizations that are exempt from federal taxation under
section 501 (c) (3) of the Internal Revenue Code and have received a determination
letter for the Internal Revenue Service. The bill also provides that the exemption
applies to churches and religious organizations that meet the requirements of
section 501 (c) (3) of the Internal Revenue Code, but are not required to apply for or
obtain tax-exempt status from the IRS.
Out-of-state retailer
Under current law, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 or 200 or more annual separate sales transactions into
this state must register with DOR and collect the sales tax on those sales and
transactions. The determination of the annual gross sales and transactions is based
on the retailer's taxable year for federal income tax purposes.
Under the bill, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 in the previous or current calendar year must register
with DOR and collect the sales tax on those sales.
Disclosure to state auditor
The bill allows the state auditor and Legislative Audit Bureau to examine sales
and use tax returns and related documents to the extent necessary for the LAB to
carry out its duties.

Other
Grants to businesses harmed by the pandemic
This bill creates a grant program administered by DOR to make grants to
businesses affected by the COVID-19 pandemic. For the purpose of distributing the
grants, DOR will give preference to a business that did not receive a loan under the
federal paycheck protection program, has no more than 300 employees, and can
demonstrate that it had at least a 25 percent reduction in its gross receipts between
comparable calendar quarters in 2019 and 2020. The bill does not preclude a
business that received a PPP loan from receiving the grant, but DOR must give
preference among those recipients to businesses that have no more than 300
employees and can demonstrate the 25 percent reduction in gross receipts. The bill
prohibits a person who committed fraud from receiving a grant and requires that the
person pay back the amount of any grant the person may have received. The bill also
prohibits a payday lender and a person who outsourced jobs to another entity from
receiving grants. Finally, the amount of the grant is excluded from the recipient's
taxable income.
Payments from counties to towns
Under current law, during the period beginning on the third Monday of March
and ending 10 days after the annual town meeting, a county treasurer may not pay
to a town treasurer any money that belongs to the town and that is in the hands of
the county treasurer except upon a written order of the town board. The bill
eliminates this restriction.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB2-SSA2,1 1Section 1. 20.835 (2) (cd) of the statutes is created to read:
AB2-SSA2,7,42 20.835 (2) (cd) Grants to businesses harmed by the pandemic. A sum sufficient
3to make grants to businesses under s. 73.135, except that the total amount of grants
4made under s. 73.135 shall not exceed $214,700,000.
AB2-SSA2,2 5Section 2. 48.561 (3) (a) 3. of the statutes is amended to read:
AB2-SSA2,7,76 48.561 (3) (a) 3. Through a deduction of $20,101,300 from any state payment
7due that county under s. 79.035, 79.04, or 79.08 79.02 (1), as provided in par. (b).
AB2-SSA2,3 8Section 3. 48.561 (3) (b) of the statutes is amended to read:
AB2-SSA2,8,109 48.561 (3) (b) The department of administration shall collect the amount
10specified in par. (a) 3. from a county having a population of 750,000 or more by

1deducting all or part of that amount from any state payment due that county under
2s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall notify
3the department of revenue, by September 15 of each year, of the amount to be
4deducted from the state payments due under s. 79.035, 79.04, or 79.08 79.02 (1). The
5department of administration shall credit all amounts collected under this
6paragraph to the appropriation account under s. 20.437 (1) (kw) and shall notify the
7county from which those amounts are collected of that collection. The department
8may not expend any moneys from the appropriation account under s. 20.437 (1) (cx)
9for providing services to children and families under s. 48.48 (17) until the amounts
10in the appropriation account under s. 20.437 (1) (kw) are exhausted.
AB2-SSA2,4 11Section 4 . 59.25 (3) (i) of the statutes is amended to read:
AB2-SSA2,8,2012 59.25 (3) (i) Make annually, on the 3rd Monday of March, a certified statement,
13and forward the statement to each municipal clerk in the county, showing the
14amount of money paid from the county treasury during the year next preceding to
15each municipal treasurer in the county. The statement shall specify the date of each
16payment, the amount thereof and the account upon which the payment was made.
17It shall be unlawful for any county treasurer to pay to the treasurer of any town any
18money in the hands of the county treasurer belonging to the town from the 3rd
19Monday of March until 10 days after the annual town meeting except upon the
20written order of the town board.
AB2-SSA2,5 21Section 5. 66.0602 (3) (h) 2. a. of the statutes is amended to read:
AB2-SSA2,9,322 66.0602 (3) (h) 2. a. The total charges assessed by the joint fire department or
23the joint emergency medical services district for the current year increase, relative
24to the total charges assessed by the joint fire department or the joint emergency
25medical services district for the previous year, by a percentage that is less than or

1equal to the percentage change in the U.S. consumer price index for all urban
2consumers, U.S. city average, as determined by the U.S. department of labor, for the
312 months ending on September 30 August 31 of the year of the levy, plus 2 percent.
AB2-SSA2,6 4Section 6. 66.0602 (6) (a) of the statutes is amended to read:
AB2-SSA2,9,75 66.0602 (6) (a) Reduce the amount of county and municipal aid payments the
6payment
to the political subdivision under s. 79.035 79.02 (1) in the following year
7by an amount equal to the amount of the penalized excess.
AB2-SSA2,7 8Section 7. 66.0602 (6) (b) of the statutes is amended to read:
AB2-SSA2,9,109 66.0602 (6) (b) Ensure that the amount of any reductions in county and
10municipal aid
payments under par. (a) lapses to the general fund.
AB2-SSA2,8 11Section 8. 66.1105 (6m) (d) 4. of the statutes is amended to read:
AB2-SSA2,9,1912 66.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the
13department of revenue shall notify the city that the report is past due. If the city does
14not file the report within 60 days of the date on the notice, except as provided in this
15subdivision, the department shall charge the city a fee of $100 per day for each day
16that the report is past due, up to a maximum penalty of $6,000 per report. If the city
17does not pay within 30 days of issuance, the department of revenue shall reduce and
18withhold the amount of the shared revenue payments to the city under subch. I of
19ch. 79
s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
AB2-SSA2,9 20Section 9. 70.46 (4) of the statutes is amended to read:
AB2-SSA2,9,2421 70.46 (4) No board of review may be constituted unless it includes at least one
22voting member who, within 2 years of the board's first meeting, has attended
at least
23one member completes in each year
a training session under s. 73.03 (55) and unless
24that member is the municipality's chief executive officer or that officer's designee
.

1The municipal clerk shall provide an affidavit to the department of revenue stating
2whether the requirement under this subsection has been fulfilled.
AB2-SSA2,10 3Section 10. 70.855 (4) (b) of the statutes is amended to read:
AB2-SSA2,10,84 70.855 (4) (b) If the department of revenue does not receive the fee imposed on
5a municipality under par. (a) by March 31 of the year following the department's
6determination under sub. (2) (b), the department shall reduce the distribution made
7to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall
8transfer that amount to the appropriation under s. 20.566 (2) (ga).
AB2-SSA2,11 9Section 11. 70.995 (8) (c) 1. of the statutes is amended to read:
AB2-SSA2,10,2410 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
11from assessment under this section to assessment under s. 70.32 (1) of property shall
12be first made in writing on a form prescribed by the department of revenue that
13specifies that the objector shall set forth the reasons for the objection, the objector's
14estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
15estimate of the correct assessment. An objection shall be filed with the state board
16of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when
17the objection is filed unless a fee has been paid in respect to the same piece of property
18and that appeal has not been finally adjudicated. The objection is not filed until the
19fee is paid. Neither the state board of assessors nor the tax appeals commission may
20waive the requirement that objections be in writing. Persons who own land and
21improvements to that land may object to the aggregate value of that land and
22improvements to that land, but no person who owns land and improvements to that
23land may object only to the valuation of that land or only to the valuation of
24improvements to that land.
AB2-SSA2,12 25Section 12. 70.995 (8) (d) of the statutes is amended to read:
AB2-SSA2,11,13
170.995 (8) (d) A municipality may file an objection with the state board of
2assessors to the amount, valuation, or taxability under this section or to the change
3from assessment under this section to assessment under s. 70.32 (1) of a specific
4property having a situs in the municipality, whether or not the owner of the specific
5property in question has filed an objection. Objection shall be made on a form
6prescribed by the department and filed with the board within the time prescribed in
7par. (b) 1. If the person assessed files an objection and the municipality affected does
8not file an objection, the municipality affected may file an appeal to that objection
9within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid
10when the objection is filed unless a fee has been paid in respect to the same piece of
11property and that appeal has not been finally adjudicated. The objection is not filed
12until the fee is paid. The board shall forthwith notify the person assessed of the
13objection filed by the municipality.
AB2-SSA2,13 14Section 13 . 70.995 (14) (b) of the statutes is amended to read:
AB2-SSA2,11,1815 70.995 (14) (b) If the department of revenue does not receive the fee imposed
16on a municipality under par. (a) by March 31 of each year, the department shall
17reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the
18amount of the fee.
AB2-SSA2,14 19Section 14 . 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-SSA2,15 20Section 15 . 71.01 (6) (j) 3. m. of the statutes is created to read:
AB2-SSA2,11,2221 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
22division U of P.L. 115-141.
AB2-SSA2,16 23Section 16 . 71.01 (6) (j) 3. n. of the statutes is created to read:
AB2-SSA2,11,2524 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
25of division O of P.L. 116-94.
AB2-SSA2,17
1Section 17. 71.01 (6) (k) 3. of the statutes is amended to read:
AB2-SSA2,12,72 71.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
3not include amendments to the federal Internal Revenue Code enacted after
4December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
511025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
6101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
7102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
AB2-SSA2,18 8Section 18 . 71.01 (6) (L) 1. of the statutes is amended to read:
AB2-SSA2,12,139 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
10before January 1, 2021,
for individuals and fiduciaries, except fiduciaries of nuclear
11decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
12Internal Revenue Code as amended to December 31, 2017, except as provided in
13subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB2-SSA2,19 14Section 19. 71.01 (6) (L) 3. of the statutes is amended to read:
AB2-SSA2,13,215 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
16not include amendments to the federal Internal Revenue Code enacted after
17December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1840413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
19401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
20115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
21110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
221302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

23sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
24division A of P.L. 116-136; and sections 202, 208, 209, 211, and 214 of division EE and

1sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
2116-260
.
AB2-SSA2,20 3Section 20 . 71.01 (6) (L) 4. of the statutes is amended to read:
AB2-SSA2,13,94 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
5laws that directly or indirectly affect the Internal Revenue Code, as defined in this
6paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
7except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
813306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
9first apply for taxable years beginning after December 31, 2017
.
AB2-SSA2,21 10Section 21 . 71.01 (6) (m) of the statutes is created to read:
AB2-SSA2,13,1511 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for
12individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
13reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
14as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
15and subject to subd. 4.
AB2-SSA2,14,1416 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-SSA2,14,1615 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-SSA2,15,217 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-SSA2,22 3Section 22 . 71.01 (7g) of the statutes is created to read:
AB2-SSA2,15,54 71.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
5includes section 109 of division U of P.L. 115-141.
AB2-SSA2,23 6Section 23 . 71.05 (1) (ae) of the statutes is repealed.
AB2-SSA2,24 7Section 24 . 71.05 (1) (am) of the statutes is amended to read:
AB2-SSA2,15,108 71.05 (1) (am) Military retirement systems. All retirement payments received
9from the U.S. military employee retirement system, to the extent that such payments
10are not exempt under par. (a) or (ae) or sub. (6) (b) 54.
AB2-SSA2,25 11Section 25 . 71.05 (1) (an) of the statutes is amended to read:
AB2-SSA2,15,1612 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments
13received from the U.S. government that relate to service with the coast guard, the
14commissioned corps of the national oceanic and atmospheric administration, or the
15commissioned corps of the public health service, to the extent that such payments are
16not exempt under par. (a), (ae), or (am) or sub. (6) (b) 54.
AB2-SSA2,26 17Section 26. 71.05 (1) (h) of the statutes is created to read:
AB2-SSA2,15,1918 71.05 (1) (h) Grants to businesses harmed by the pandemic. Income received
19in the form of a grant issued under s. 73.135.
AB2-SSA2,27 20Section 27. 71.05 (1) (hm) of the statutes is created to read:
AB2-SSA2,16,321 71.05 (1) (hm) Wisconsin grants awarded during and related to the pandemic.
22Income received in the form of a grant issued by the state with moneys received from
23the coronavirus relief fund authorized under 42 USC 801 and income in the form of
24a grant issued by a state agency or the Wisconsin Economic Development
25Corporation during and related to the COVID-19 pandemic, including grants

1awarded under the ethnic minority emergency grant program. Amounts otherwise
2deductible under this chapter that are paid directly or indirectly with the grant
3money are deductible.
AB2-SSA2,28 4Section 28. 71.05 (6) (a) 30. of the statutes is created to read:
AB2-SSA2,16,85 71.05 (6) (a) 30. For taxable years beginning after December 31, 2018, the
6amount of the deductions in excess of $250,000 for expenses paid or incurred in the
7taxable year directly or indirectly from forgiven loans under sections 276 (a) and (b)
8and 278 (a) of Division N of P.L. 116-260.
AB2-SSA2,29 9Section 29 . 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.)
10and amended to read:
AB2-SSA2,17,711 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-SSA2,30 8Section 30 . 71.05 (6) (b) 4. a. to c. of the statutes are created to read:
AB2-SSA2,17,129 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-SSA2,17,1713 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-SSA2,17,2218 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-SSA2,31 23Section 31 . 71.05 (6) (b) 17. and 18. of the statutes are repealed.
AB2-SSA2,32 24Section 32 . 71.05 (6) (b) 19. c. of the statutes is amended to read:
AB2-SSA2,18,6
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-SSA2,33 7Section 33 . 71.05 (6) (b) 19. cm. of the statutes is created to read:
AB2-SSA2,18,208 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-SSA2,34 21Section 34 . 71.05 (6) (b) 19. d. of the statutes is amended to read:
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