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SB59,621,2220 4. An individual may be the account holder of more than one account created
21under this subsection, but an account holder may not have more than one account
22that designates the same beneficiary.
SB59,621,2423 5. An individual may be the beneficiary of more than one account created under
24this subsection.
SB59,622,2
16. Only cash and marketable securities may be contributed to an account under
2this subsection.
SB59,622,53 7. Persons other than an account holder may contribute to an account created
4under this subsection, but the subtraction under s. 71.05 (6) (b) 54. may be claimed
5only by an account holder.
SB59,622,96 (c) Account holder rights and responsibilities. 1. An account holder may
7withdraw funds from an account created under this subsection to pay eligible costs
8for the benefit of the beneficiary or to reimburse the beneficiary for eligible costs the
9beneficiary incurs and has paid.
SB59,622,1210 2. An account holder may not use funds in an account created under this
11subsection to pay any expenses he or she incurs in administering the account,
12although a financial institution may deduct a service fee from the account.
SB59,622,1613 3. Annually, an account holder shall submit to the department of revenue with
14his or her income tax return, on forms prepared by the department, detailed
15information regarding the account. The information submitted shall include all of
16the following:
SB59,622,1917 a. A list of transactions in the account during the taxable year to which the
18account holder's return relates, including the beginning and ending balance of the
19account.
SB59,622,2020 b. The 1099 form issued by the financial institution that relates to the account.
SB59,622,2221 c. A list of eligible costs, and other costs, for which funds from the account were
22withdrawn during the taxable year to which the account holder's return relates.
SB59,623,223 4. An account holder may withdraw funds from the account with no penalty due
24under s. 71.83 (1) (ch) and no responsibility to make an addition under s. 71.05 (6)
25(a) 29., if he or she immediately transfers the funds to a different financial institution

1and deposits the funds into an account created under this subsection at that financial
2institution.
SB59,623,53 (d) Limitations on accounts, dissolution. 1. An account holder may not claim
4a subtraction under s. 71.05 (6) (b) 54. for more than a total of $50,000 of deposits into
5an account for each beneficiary.
SB59,623,76 2. An account holder shall dissolve an account created under this subsection
7not later than 120 months after it is created by the account holder.
SB59,623,108 3. If funds remain in an account when it must be dissolved under subd. 2., the
9financial institution shall distribute the proceeds in the account to the account
10holder.
SB59,623,1211 4. If an account holder dies while funds remain in the account, the proceeds
12shall be distributed to the account holder's estate.
SB59,623,1313 (e) Department responsibilities. The department shall:
SB59,623,1714 1. Prepare and distribute any forms that an account holder is required to
15submit under this subsection, and any other forms that the department believes are
16necessary to enable it to administer this subsection and the adjustments to income
17under s. 71.05 (6) (a) 29. and (b) 54.
SB59,623,1918 2. Prepare and distribute to financial institutions and potential home buyers
19informational materials about the accounts described in this subsection.
SB59,899 20Section 899. 71.21 (4) (a) of the statutes is amended to read:
SB59,623,2421 71.21 (4) (a) The amount of the credits computed by a partnership under s.
2271.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
23(3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8b), (8r),
24and (10) and passed through to partners shall be added to the partnership's income.
SB59,900 25Section 900. 71.21 (7) of the statutes is created to read:
SB59,624,5
171.21 (7) A deduction under the Internal Revenue Code for moving expenses,
2as defined in s. 71.01 (8j), paid or incurred during the taxable year to move the
3taxpayer's Wisconsin business operation, in whole or in part, to a location outside the
4state or to move the taxpayer's business operation outside the United States is not
5allowed.
SB59,901 6Section 901. 71.22 (1e) of the statutes is repealed.
SB59,902 7Section 902. 71.22 (4) (c) of the statutes is repealed.
SB59,903 8Section 903. 71.22 (4) (j) 3. m. of the statutes is created to read:
SB59,624,109 71.22 (4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
10U of P.L. 115-141.
SB59,904 11Section 904. 71.22 (4) (k) 3. of the statutes is amended to read:
SB59,624,1512 71.22 (4) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
13not include amendments to the federal Internal Revenue Code enacted after
14December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1511025, and 13543 of P.L. 115-97 and sections 40307 and 40413 of P.L. 115-123.
SB59,905 16Section 905. 71.22 (4) (L) 1. of the statutes is amended to read:
SB59,624,2117 71.22 (4) (L) 1. For taxable years beginning after December 31, 2017, and
18before January 1, 2019,
“Internal Revenue Code" means the federal Internal
19Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and
203. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
21(3), 71.34 (1g), 71.42 (2), and 71.98.
SB59,906 22Section 906. 71.22 (4) (L) 4. of the statutes is amended to read:
SB59,625,323 71.22 (4) (L) 4. For purposes of this paragraph, the provisions of federal public
24laws that directly or indirectly affect the Internal Revenue Code, as defined in this
25paragraph, apply for Wisconsin purposes at the same time as for federal purposes,

1except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
213306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
3first apply for taxable years beginning after December 31, 2017
.
SB59,907 4Section 907. 71.22 (4) (m) of the statutes is created to read:
SB59,625,85 71.22 (4) (m) 1. For taxable years beginning after December 31, 2018, “Internal
6Revenue Code" means the federal Internal Revenue Code as amended to December
731, 2018, except as provided in subds. 2. and 3. and subject to subd. 4., and except
8as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
SB59,626,49 2. For purposes of this paragraph, “Internal Revenue Code" does not include
10the following provisions of federal public laws for taxable years beginning after
11December 31, 2018: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
12106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
13109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
14P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
15110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1615351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
17312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
181501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
19111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
20111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
21411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
22P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
23171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 13201
24(a) to (e) and (g), 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213,
2514214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections

140304, 40305, 40306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L.
2115-141; and sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and
3(195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of
4division U of P.L. 115-141.
SB59,626,65 3. For purposes of this paragraph, “Internal Revenue Code" does not include
6amendments to the federal Internal Revenue Code enacted after December 31, 2018.
SB59,626,147 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 11012, 13221, 13301, 13304 (a) and (b), 13531, and 13601
11of P.L. 115-97, 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309,
1240311, 40414, 41101, 41107, 41115, and 41116 of PL. 115-123 and section 101 (a), (b),
13and (h) of division U of P.L. 115-141 apply for taxable years beginning after
14December 31, 2018.
SB59,908 15Section 908. 71.22 (4m) (c) of the statutes is repealed.
SB59,909 16Section 909. 71.22 (4m) (j) 3. m. of the statutes is created to read:
SB59,626,1817 71.22 (4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
18U of P.L. 115-141.
SB59,910 19Section 910. 71.22 (4m) (k) 3. of the statutes is amended to read:
SB59,626,2320 71.22 (4m) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
21not include amendments to the federal Internal Revenue Code enacted after
22December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
2311025, and 13543 of P.L. 115-97 and sections 40307 and 40413 of P.L. 115-123.
SB59,911 24Section 911. 71.22 (4m) (L) 1. of the statutes is amended to read:
SB59,627,5
171.22 (4m) (L) 1. For taxable years beginning after December 31, 2017, and
2before January 1, 2019,
“Internal Revenue Code", for corporations that are subject
3to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
4Internal Revenue Code as amended to December 31, 2017, except as provided in
5subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB59,912 6Section 912. 71.22 (4m) (L) 4. of the statutes is amended to read:
SB59,627,127 71.22 (4m) (L) 4. For purposes of this paragraph, the provisions of federal
8public laws that directly or indirectly affect the Internal Revenue Code, as defined
9in this paragraph, apply for Wisconsin purposes at the same time as for federal
10purposes, except that changes made by P.L. 115-63 and sections 11026, 11027, 11028,
1113207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L.
12115-97 first apply for taxable years beginning after December 31, 2017
.
SB59,913 13Section 913. 71.22 (4m) (m) of the statutes is created to read:
SB59,627,1814 71.22 (4m) (m) 1. For taxable years beginning after December 31, 2018,
15“Internal Revenue Code,” for corporations that are subject to a tax on unrelated
16business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
17amended to December 31, 2018, except as provided in subds. 2. and 3. and s. 71.98
18and subject to subd. 4.
SB59,628,1419 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, 2018: 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, 13201
9(a) to (e) and (g), 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213,
1014214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections
1140304, 40305, 40306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L.
12115-141; and sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and
13(195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of
14division U of P.L. 115-141.
SB59,628,1615 3. For purposes of this paragraph, “Internal Revenue Code" does not include
16amendments to the federal Internal Revenue Code enacted after December 31, 2018.
SB59,628,2417 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 11012, 13221, 13301, 13304 (a) and (b), 13531, and 13601
21of P.L. 115-97, 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309,
2240311, 40414, 41101, 41107, 41115, and 41116 of PL. 115-123 and section 101 (a), (b),
23and (h) of division U of P.L. 115-141 apply for taxable years beginning after
24December 31, 2018.
SB59,914 25Section 914. 71.22 (5g) of the statutes is created to read:
SB59,629,2
171.22 (5g) For purposes of subs. (4) (b) and (4m) (b), 2013 stats., “Internal
2Revenue Code” includes section 109 of division U of P.L. 115-141.
SB59,915 3Section 915. 71.25 (9) (dh) 3. of the statutes is amended to read:
SB59,629,74 71.25 (9) (dh) 3. Except as provided in subd. 4. if If the purchaser of a service
5receives the benefit of a service in more than one state, the gross receipts from the
6performance of the service are included in the numerator of the sales factor according
7to the portion of the service received in this state.
SB59,916 8Section 916. 71.25 (9) (dh) 4. of the statutes is repealed.
SB59,917 9Section 917. 71.25 (9) (dj) 1. (intro.) of the statutes is renumbered 71.25 (9)
10(dj) (intro.) and amended to read:
SB59,629,1611 71.25 (9) (dj) (intro.) Except as provided in subd. 2m. and par. (df), gross
12royalties and other gross receipts received for the use or license of intangible
13property, including patents, copyrights, trademarks, trade names, service names,
14franchises, licenses, plans, specifications, blueprints, processes, techniques,
15formulas, designs, layouts, patterns, drawings, manuals, technical know-how,
16contracts, and customer lists, are sales in this state if any of the following applies:
SB59,918 17Section 918. 71.25 (9) (dj) 1. a. of the statutes is renumbered 71.25 (9) (dj) 1n.
18and amended to read:
SB59,629,2519 71.25 (9) (dj) 1n. The purchaser or licensee uses the intangible property in the
20operation of a trade or business at a location in this state. Except as provided in subd.
212m., if
If the purchaser or licensee uses the intangible property in the operation of
22a trade or business in more than one state, the gross royalties and other gross
23receipts from the use of the intangible property shall be divided between those states
24having jurisdiction to impose an income tax on the taxpayer in proportion to the use
25of the intangible property in those states.
SB59,919
1Section 919. 71.25 (9) (dj) 1. b. of the statutes is renumbered 71.25 (9) (dj) 2n.
SB59,920 2Section 920. 71.25 (9) (dj) 1. c. of the statutes is renumbered 71.25 (9) (dj) 3n.
SB59,921 3Section 921. 71.25 (9) (dj) 2m. of the statutes is repealed.
SB59,922 4Section 922. 71.25 (9) (g) of the statutes is repealed.
SB59,923 5Section 923. 71.26 (1m) (o) of the statutes is created to read:
SB59,630,96 71.26 (1m) (o) Those issued by the Wisconsin Health and Educational Facilities
7Authority under s. 231.03 (6), if the bonds or notes are issued in an amount totaling
8$35,000,000 or less, and to the extent that the interest income received is not
9otherwise exempt under this subsection.
SB59,924 10Section 924. 71.26 (2) (a) 4. of the statutes is amended to read:
SB59,630,1611 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
12(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (3y), (5e),
13(5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8b), (8r), (9s), and (10) and not passed
14through by a partnership, limited liability company, or tax-option corporation that
15has added that amount to the partnership's, limited liability company's, or
16tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
SB59,925 17Section 925. 71.26 (2) (b) 3. of the statutes is repealed.
SB59,926 18Section 926. 71.26 (2) (b) 10. d. of the statutes is amended to read:
SB59,631,219 71.26 (2) (b) 10. d. For purposes of subd. 10. a., “Internal Revenue Code" does
20not include amendments to the federal Internal Revenue Code enacted after
21December 31, 2013, except that “Internal Revenue Code" includes the provisions of
22P.L. 113-97, P.L. 113-159, P.L. 113-168, section 302901 of P.L. 113-287, sections 171,
23172, and 201 to 221 of P.L. 113-295, sections 102, 105, and 207 of division B of P.L.
24113-295, P.L. 114-14, P.L. 114-26, section 2004 of P.L. 114-41, sections 503 and 504
25of P.L. 114-74, sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336, and 341

1of division Q of P.L. 114-113, and P.L. 114-239, and sections 101 (m), (n), (o), (p), and
2(q) and 104 (a) of division U of P.L. 115-141
.
SB59,927 3Section 927. 71.26 (2) (b) 11. d. of the statutes is amended to read:
SB59,631,74 71.26 (2) (b) 11. d. For purposes of subd. 11. a., “Internal Revenue Code" does
5not include amendments to the federal Internal Revenue Code enacted after
6December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
711025, and 13543 of P.L. 115-97 and sections 40307 and 40413 of P.L. 115-123.
SB59,928 8Section 928. 71.26 (2) (b) 12. a. of the statutes is amended to read:
SB59,631,179 71.26 (2) (b) 12. a. For taxable years beginning after December 31, 2017, and
10before January 1, 2019,
for a corporation, conduit, or common law trust which
11qualifies as a regulated investment company, real estate mortgage investment
12conduit, real estate investment trust, or financial asset securitization investment
13trust under the Internal Revenue Code, “net income" means the federal regulated
14investment company taxable income, federal real estate mortgage investment
15conduit taxable income, federal real estate investment trust or financial asset
16securitization investment trust taxable income of the corporation, conduit, or trust
17as determined under the Internal Revenue Code.
SB59,929 18Section 929. 71.26 (2) (b) 12. e. of the statutes is amended to read:
SB59,631,2419 71.26 (2) (b) 12. e. For purposes of subd. 12. a., the provisions of federal public
20laws that directly or indirectly affect the Internal Revenue Code, as defined in this
21subdivision, apply for Wisconsin purposes at the same time as for federal purposes,
22except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
2313306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
24first apply for taxable years beginning after December 31, 2017
.
SB59,930 25Section 930. 71.26 (2) (b) 13. of the statutes is created to read:
SB59,632,8
171.26 (2) (b) 13. a. For taxable years beginning after December 31, 2018, for a
2corporation, conduit, or common law trust which qualifies as a regulated investment
3company, real estate mortgage investment conduit, real estate investment trust, or
4financial asset securitization investment trust under the Internal Revenue Code,
5“net income" means the federal regulated investment company taxable income,
6federal real estate mortgage investment conduit taxable income, federal real estate
7investment trust or financial asset securitization investment trust taxable income
8of the corporation, conduit, or trust as determined under the Internal Revenue Code.
SB59,632,119 b. For purposes of subd. 13. a., “Internal Revenue Code" means the federal
10Internal Revenue Code as amended to December 31, 2018, except as provided in
11subd. 13. c. and d. and s. 71.98 and subject to subd. 13. e.
SB59,633,712 c. For purposes of subd. 13. a., “Internal Revenue Code" does not include the
13following provisions of federal public laws for taxable years beginning after
14December 31, 2018: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
15106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
16109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
17P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
18110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1915351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
20312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
211501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
22111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
23111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
24411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
25P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to

1171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 13201
2(a) to (e) and (g), 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213,
314214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections
440304, 40305, 40306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L.
5115-141; and sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and
6(195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of
7division U of P.L. 115-141.
SB59,633,98 d. For purposes of subd. 13. a., “Internal Revenue Code" does not include
9amendments to the federal Internal Revenue Code enacted after December 31, 2018.
SB59,633,1710 e. For purposes of subd. 13. a., the provisions of federal public laws that directly
11or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply
12for Wisconsin purposes at the same time as for federal purposes, except that changes
13made by sections 11012, 13221, 13301, 13304 (a) and (b), 13531, and 13601 of P.L.
14115-97, 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311,
1540414, 41101, 41107, 41115, and 41116 of PL. 115-123 and section 101 (a), (b), and
16(h) of division U of P.L. 115-141 apply for taxable years beginning after December
1731, 2018.
SB59,931 18Section 931. 71.26 (2) (b) 14. of the statutes is created to read:
SB59,633,2019 71.26 (2) (b) 14. For purposes of par. (b) 2., 2013 stats., “Internal Revenue Code”
20includes section 109 of division U of P.L. 115-141.
SB59,932 21Section 932. 71.26 (3) (e) 4. of the statutes is created to read:
SB59,634,222 71.26 (3) (e) 4. So that moving expenses, as defined in s. 71.01 (8j), paid or
23incurred during the taxable year to move the taxpayer's Wisconsin business
24operation, in whole or in part, to a location outside the state or to move the taxpayer's

1business operation outside the United States may not be deducted as provided under
2the Internal Revenue Code.
SB59,933 3Section 933. 71.28 (1dx) (a) 5. of the statutes is amended to read:
SB59,634,184 71.28 (1dx) (a) 5. “Member of a targeted group" means a person who resides
5in an area designated by the federal government as an economic revitalization area,
6a person who is employed in an unsubsidized job but meets the eligibility
7requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
8a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or
9in a trial employment match program job subsidized employment placement, as
10defined in s. 49.141 (1) (n) (Lm), a person who is eligible for child care assistance
11under s. 49.155, a person who is a vocational rehabilitation referral, an economically
12disadvantaged youth, an economically disadvantaged veteran, a supplemental
13security income recipient, a general assistance recipient, an economically
14disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC
1551
(d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp
16recipient, if the person has been certified in the manner under s. 71.28 (1dj) (am) 3.,
172013 stats., by a designated local agency, as defined in s. 71.28 (1dj) (am) 2., 2013
18stats.
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