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SB2-SA3,65m 13Section 65m. 71.34 (1g) (j) 3. n. of the statutes is created to read:
SB2-SA3,16,1514 71.34 (1g) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
15of division O of P.L. 116-94.
SB2-SA3,66m 16Section 66m. 71.34 (1g) (k) 3. of the statutes is amended to read:
SB2-SA3,16,2217 71.34 (1g) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
18not include amendments to the federal Internal Revenue Code enacted after
19December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
2011025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
21101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
22102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SA3,67m 23Section 67m. 71.34 (1g) (L) 1. of the statutes is amended to read:
SB2-SA3,17,4
171.34 (1g) (L) 1. For taxable years beginning after December 31, 2017, and
2before January 1, 2021,
for tax option corporations, “Internal Revenue Code" means
3the federal Internal Revenue Code as amended to December 31, 2017, except as
4provided in subds. 2., 3., and 5. and s. 71.98 and subject to subd. 4.
SB2-SA3,68m 5Section 68m. 71.34 (1g) (L) 3. of the statutes is amended to read:
SB2-SA3,17,166 71.34 (1g) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
7not include amendments to the federal Internal Revenue Code enacted after
8December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
940413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
10401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
11115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
12110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
131302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

14sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
15division A of P.L. 116-136; and sections 202, 208, 209, and 214 of division EE and
16sections 277, 280, and 285 of division N of P.L. 116-260
.
SB2-SA3,69m 17Section 69m. 71.34 (1g) (L) 4. of the statutes is amended to read:
SB2-SA3,17,2318 71.34 (1g) (L) 4. For purposes of this paragraph, the provisions of federal public
19laws that directly or indirectly affect the Internal Revenue Code, as defined in this
20paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
21except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
2213306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
23first apply for taxable years beginning after December 31, 2017
.
SB2-SA3,70m 24Section 70m. 71.34 (1g) (m) of the statutes is created to read:
SB2-SA3,18,4
171.34 (1g) (m) 1. For taxable years beginning after December 31, 2020, for tax
2option corporations, “Internal Revenue Code" means the federal Internal Revenue
3Code as amended to December 31, 2020, except as provided in subds. 2., 3., and 5. and
4s. 71.98 and subject to subd. 4.
SB2-SA3,19,45 2. For purposes of this paragraph, “Internal Revenue Code" does not include
6the following provisions of federal public laws for taxable years beginning after
7December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
8106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
9109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
10P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
11110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1215351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
13312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
141501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
15111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
16111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
17411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
18P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
19171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
2013201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2113801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2214221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
2340306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
24sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
25(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.

1115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
2sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
3(d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division
4N of P.L. 116-260.
SB2-SA3,19,65 3. For purposes of this paragraph, “Internal Revenue Code" does not include
6amendments to the federal Internal Revenue Code enacted after December 31, 2020.
SB2-SA3,19,177 4. For purposes of this paragraph, the provisions of federal public laws that
8directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
9apply for Wisconsin purposes at the same time as for federal purposes, except that
10changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1140309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
12101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
131122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
14101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
15302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
16304 of division EE of P.L. 116-260 apply for taxable years beginning after December
1731, 2020.
SB2-SA3,19,21185. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code
19(relating to pass-through of items to shareholders) is modified by substituting the
20tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue
21Code.
SB2-SA3,71m 22Section 71m. 71.34 (1u) of the statutes is created to read:
SB2-SA3,19,2423 71.34 (1u) For purposes of s. 71.34 (1g) (b), 2013 stats., “Internal Revenue
24Code" includes section 109 of division U of P.L. 115-141.
SB2-SA3,72m
1Section 72m. 71.42 (2) (c), (d), (e), (f), (g), (h) and (i) of the statutes are
2repealed.
SB2-SA3,73m 3Section 73m. 71.42 (2) (j) 3. m. of the statutes is created to read:
SB2-SA3,20,54 71.42 (2) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
5division U of P.L. 115-141.
SB2-SA3,74m 6Section 74m. 71.42 (2) (j) 3. n. of the statutes is created to read:
SB2-SA3,20,87 71.42 (2) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
8of division O of P.L. 116-94.
SB2-SA3,75m 9Section 75m. 71.42 (2) (k) 3. of the statutes is amended to read:
SB2-SA3,20,1510 71.42 (2) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
11not include amendments to the federal Internal Revenue Code enacted after
12December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1311025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
14101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
15102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SA3,76m 16Section 76m. 71.42 (2) (L) 1. of the statutes is amended to read:
SB2-SA3,20,2017 71.42 (2) (L) 1. For taxable years beginning after December 31, 2017, and
18before January 1, 2021,
“Internal Revenue Code" means the federal Internal
19Revenue Code as amended to December 31, 2017, except as provided in subds. 2. to
204. and s. 71.98 and subject to subd. 5.
SB2-SA3,77m 21Section 77m. 71.42 (2) (L) 3. of the statutes is amended to read:
SB2-SA3,21,722 71.42 (2) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
23not include amendments to the federal Internal Revenue Code enacted after
24December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
2540413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,

1401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
2115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
3110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
41302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

5sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
6division A of P.L. 116-136; and sections 202, 208, 209, and 214 of division EE and
7sections 277, 280, and 285 of division N of P.L. 116-260
.
SB2-SA3,78m 8Section 78m. 71.42 (2) (L) 5. of the statutes is amended to read:
SB2-SA3,21,149 71.42 (2) (L) 5. For purposes of this paragraph, the provisions of federal public
10laws that directly or indirectly affect the Internal Revenue Code, as defined in this
11paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
12except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1313306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
14first apply for taxable years beginning after December 31, 2017
.
SB2-SA3,79m 15Section 79m. 71.42 (2) (m) of the statutes is created to read:
SB2-SA3,21,1816 71.42 (2) (m) 1. For taxable years beginning after December 31, 2020, “Internal
17Revenue Code" means the federal Internal Revenue Code as amended to December
1831, 2020, except as provided in subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB2-SA3,22,1819 2. For purposes of this paragraph, “Internal Revenue Code" does not include
20the following provisions of federal public laws for taxable years beginning after
21December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
22106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
23109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
24P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
25110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section

115351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
2312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
31501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
4111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
5111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
6411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
7P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
8171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
913201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
1013801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
1114221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
1240306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
13sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
14(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
15115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
16sections 2304 and 2306 of P.L.116-136; and sections 111, 114, 115, 116, 118 (a) and
17(d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division
18N of P.L. 116-260.
SB2-SA3,22,2019 3. For purposes of this paragraph, “Internal Revenue Code" does not include
20amendments to the federal Internal Revenue Code enacted after December 31, 2020.
SB2-SA3,23,621 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,
2540309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section

1101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of 116-25; section 1122
2of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections 101,
3102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
4division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and 304 of
5division EE of P.L. 116-260 apply for taxable years beginning after December 31,
62020.
SB2-SA3,80m 7Section 80m. 71.42 (2p) of the statutes is created to read:
SB2-SA3,23,98 71.42 (2p) For purposes of s. 71.42 (2) (b), 2013 stats., “Internal Revenue Code"
9includes section 109 of division U of P.L. 115-141.”.
SB2-SA3,23,1010 (End)
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