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SB2-SA1,3,20 2012. Page 23, line 1: delete “and 104 (a)" and substitute “, 104 (a), and 109 ".
SB2-SA1,3,22 2113. Page 23, line 10: after “115-123;" insert “sections 101 (m), (n), (o), (p), and
22(q), 104 (a), and 109 of division U of P.L. 115-141;
".
SB2-SA1,3,24 2314. Page 23, line 20: delete the material beginning with that line and ending
24with page 24, line 2, and substitute:
SB2-SA1,4,10
1“71.22 (4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code"
2does not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
440413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
5401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
6115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
7113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
8of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and

9sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
10division A of P.L. 116-136.”.
SB2-SA1,4,12 1115. Page 25, line 12: delete lines 12 and 13 and substitute “115-141; and
12sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94.”.
SB2-SA1,4,14 1316. Page 25, line 20: delete the material beginning with that line and ending
14with page 26, line 2, and substitute:
SB2-SA1,4,24 15“4. For purposes of this paragraph, the provisions of federal public laws that
16directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
17apply for Wisconsin purposes at the same time as for federal purposes, except that
18changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1940309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L. 115-123, section 101 (a),
20(b), and (h) of division U of P.L. 115-141, section 1203 of P.L. 116-25, section 1122 of
21P.L. 116-92, section 301 of division O, section 1302 of division P, and sections 101,
22102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
23division Q of P.L. 116-94, and section 2 of P.L. 116-98 apply for taxable years
24beginning after December 31, 2020.”.
SB2-SA1,5,1
117. Page 26, line 16: delete “and 104 (a)" and substitute “ , 104 (a), and 109 ".
SB2-SA1,5,3 218. Page 26, line 22: after “115-123," insert “sections 101 (m), (n), (o), (p), and
3(q), 104 (a), and 109 of division U of P.L. 115-141,
".
SB2-SA1,5,4 419. Page 27, line 11: delete lines 11 to 18 and substitute:
SB2-SA1,5,14 5“71.26 (2) (b) 12. d. For purposes of subd. 12. a., “Internal Revenue Code" does
6not include amendments to the federal Internal Revenue Code enacted after
7December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
840413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
9401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
10115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
11113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
12of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and

13sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
14division A of P.L. 116-136.”.
SB2-SA1,5,16 1520. Page 29, line 9: delete lines 9 and 10 and substitute “115-141; and sections
16104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94.”.
SB2-SA1,5,17 1721. Page 29, line 17: delete lines 17 to 24 and substitute:
SB2-SA1,6,3 18“e. For purposes of subd. 13. a., the provisions of federal public laws that
19directly or indirectly affect the Internal Revenue Code, as defined in this subdivision,
20apply for Wisconsin purposes at the same time as for federal purposes, except that
21changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
2240309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L. 115-123, section 101 (a),
23(b), and (h) of division U of P.L. 115-141, section 1203 of P.L. 116-25, section 1122 of
24P.L. 116-92, section 301 of division O, section 1302 of division P, and sections 101,

1102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
2division Q of P.L. 116-94, and section 2 of P.L. 116-98 apply for taxable years
3beginning after December 31, 2020.”.
SB2-SA1,6,4 422. Page 30, line 18: delete “and 104 (a)" and substitute “, 104 (a), and 109 ".
SB2-SA1,6,6 523. Page 31, line 2: after “115-123;" insert “sections 101 (m), (n), (o), (p), and
6(q), 104 (a), and 109 of division U of P.L. 115-141;
".
SB2-SA1,6,7 724. Page 31, line 11: delete lines 11 to 18 and substitute:
SB2-SA1,6,17 8“71.34 (1g) (L) 3. For purposes of this paragraph, “ Internal Revenue Code" does
9not include amendments to the federal Internal Revenue Code enacted after
10December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1140413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
12401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
13115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
14113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
15of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and

16sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
17division A of P.L. 116-136.”.
SB2-SA1,6,19 1825. Page 33, line 2: delete lines 2 and 3 and substitute “115-141; and sections
19104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94.”.
SB2-SA1,6,20 2026. Page 33, line 10: delete lines 10 to 17 and substitute:
SB2-SA1,7,6 21“4. For purposes of this paragraph, the provisions of federal public laws that
22directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
23apply for Wisconsin purposes at the same time as for federal purposes, except that
24changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,

140309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L. 115-123, section 101 (a),
2(b), and (h) of division U of P.L. 115-141, section 1203 of P.L. 116-25, section 1122 of
3P.L. 116-92, section 301 of division O, section 1302 of division P, and sections 101,
4102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
5division Q of P.L. 116-94, and section 2 of P.L. 116-98 apply for taxable years
6beginning after December 31, 2020.”.
SB2-SA1,7,7 727. Page 34, line 2: delete “and 104 (a)" and substitute “, 104 (a), and 109 ".
SB2-SA1,7,9 828. Page 34, line 11: after “115-123;" insert “sections 101 (m), (n), (o), (p), and
9(q), 104 (a), and 109 of division U of P.L. 115-141;
".
SB2-SA1,7,11 1029. Page 34, line 20: delete the material beginning with that line and ending
11with page 35, line 2, and substitute:
SB2-SA1,7,21 12“71.42 (2) (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; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
18113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
19of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and

20sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
21division A of P.L. 116-136.”.
SB2-SA1,7,23 2230. Page 36, line 10: delete lines 10 and 11 and substitute “115-141; and
23sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94.”.
SB2-SA1,7,24 2431. Page 36, line 18: delete lines 18 to 25 and substitute:
SB2-SA1,8,10
1“4. For purposes of this paragraph, the provisions of federal public laws that
2directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
3apply for Wisconsin purposes at the same time as for federal purposes, except that
4changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
540309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L. 115-123, section 101 (a),
6(b), and (h) of division U of P.L. 115-141, section 1203 of P.L. 116-25, section 1122 of
7P.L. 116-92, section 301 of division O, section 1302 of division P, and sections 101,
8102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
9division Q of P.L. 116-94, and section 2 of P.L. 116-98 apply for taxable years
10beginning after December 31, 2020.”.
SB2-SA1,8,12 1132. Page 49, line 4: delete “community chest fund" and substitute “community
12chest, fund".
SB2-SA1,8,13 1333. Page 52, line 9: after “filed" insert “for taxable years beginning".
SB2-SA1,8,15 1434. Page 52, line 16: delete “2021" and substitute “the year following
15publication".
SB2-SA1,8,17 1635. Page 53, line 8: delete “January 1, 2021" and substitute “the January 1
17following publication".
SB2-SA1,8,1818 (End)
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