SB2,39
24Section 39
. 71.22 (4) (j) 3. n. of the statutes is created to read:
SB2,20,2
171.22
(4) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
2of division O of P.L.
116-94.
SB2,40
3Section 40
. 71.22 (4) (k) 3. of the statutes is amended to read:
SB2,20,94
71.22
(4) (k) 3. For purposes of this paragraph, “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; sections 40307 and 40413 of P.L. 115-123; and
8section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
9116-94.
SB2,41
10Section 41
. 71.22 (4) (L) 1. of the statutes is amended to read:
SB2,20,1511
71.22
(4) (L) 1. For taxable years beginning after December 31, 2017,
and
12before January 1, 2021, “Internal Revenue Code" means the federal Internal
13Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and
143. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
15(3), 71.34 (1g), 71.42 (2), and 71.98.
SB2,42
16Section
42. 71.22 (4) (L) 3. of the statutes is amended to read:
SB2,20,2417
71.22
(4) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
18not include amendments to the federal Internal Revenue Code enacted after
19December 31, 2017, except that “Internal Revenue Code” includes
sections 40307
20and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
21sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
221302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
23116-94; section 2 (b) of P.L. 116-98; and sections 1106, 2202, 2203, 2204, 2205, 2206,
242307, 3608, 3609, 3701, and 3702 of division A of P.L.
116-136.
SB2,43
25Section 43
. 71.22 (4) (L) 4. of the statutes is amended to read:
SB2,21,6
171.22
(4) (L) 4. For purposes of this paragraph, the provisions of federal public
2laws that directly or indirectly affect the Internal Revenue Code, as defined in this
3paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
4except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
513306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
6first apply for taxable years beginning after December 31, 2017.
SB2,44
7Section 44
. 71.22 (4) (m) of the statutes is created to read:
SB2,21,118
71.22
(4) (m) 1. For taxable years beginning after December 31, 2020, “Internal
9Revenue Code" means the federal Internal Revenue Code as amended to December
1031, 2019, except as provided in subds. 2. and 3. and subject to subd. 4., and except
11as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
SB2,22,912
2. For purposes of this paragraph, “Internal Revenue Code" does not include
13the following provisions of federal public laws for taxable years beginning after
14December 31, 2020: 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, 11012,
213201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
313801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
414221, 14222, 14301, 14302, 14304, and 14401 of P.L.
115-97; sections 40304, 40305,
540306, and 40412 of P.L.
115-123; section 101 (c) of division T of P.L.
115-141;
6sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
7(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
8115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
9117, 118, 130, 132, and 145 of division Q of P.L.
116-94.
SB2,22,1510
3. For purposes of this paragraph, “Internal Revenue Code" does not include
11amendments to the federal Internal Revenue Code enacted after December 31, 2019,
12except that "Internal Revenue Code" includes sections 7001, 7002, 7003, 7004, and
137005 of division G of P.L.
116-127 and sections 1106, 2201, 2202, 2203, 2204, 2205,
142206, 2301, 2302, 2303, 2305, 2307, 2308, 3606, 3608, 3609, 3701, 3702, and 4007 of
15division A of P.L.
116-136.
SB2,22,2316
4. For purposes of this paragraph, the provisions of federal public laws that
17directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
18apply for Wisconsin purposes at the same time as for federal purposes, except that
19changes made by section 13516 of P.L.
115-97, sections 20101, 20102, 20104, 20201,
2040201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
21of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141, section 1122
22of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-94, and
23section 2 of P.L.
116-98 apply for taxable years beginning after December 31, 2020.
SB2,45
24Section 45
. 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
SB2,46
25Section 46
. 71.22 (4m) (j) 3. m. of the statutes is created to read:
SB2,23,2
171.22
(4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
2U of P.L.
115-141.
SB2,47
3Section 47
. 71.22 (4m) (j) 3. n. of the statutes is created to read:
SB2,23,54
71.22
(4m) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
5of division O of P.L.
116-94.
SB2,48
6Section 48
. 71.22 (4m) (k) 3. of the statutes is amended to read:
SB2,23,127
71.22
(4m) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
8not include amendments to the federal Internal Revenue Code enacted after
9December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1011025, and 13543 of P.L.
115-97; sections 40307 and 40413 of P.L. 115-123; and
11section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
12116-94.
SB2,49
13Section 49
. 71.22 (4m) (L) 1. of the statutes is amended to read:
SB2,23,1814
71.22
(4m) (L) 1. For taxable years beginning after December 31, 2017,
and
15before January 1, 2021, “Internal Revenue Code", for corporations that are subject
16to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
17Internal Revenue Code as amended to December 31, 2017, except as provided in
18subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB2,50
19Section
50. 71.22 (4m) (L) 3. of the statutes is amended to read:
SB2,24,220
71.22
(4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
21not include amendments to the federal Internal Revenue Code enacted after
22December 31, 2017, except that “Internal Revenue Code” includes
sections 40307
23and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
24sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
251302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
1116-94; section 2 (b) of P.L. 116-98; and sections 1106, 2202, 2203, 2204, 2205, 2206,
22307, 3608, 3609, 3701, and 3702 of division A of P.L.
116-136.
SB2,51
3Section 51
. 71.22 (4m) (L) 4. of the statutes is amended to read:
SB2,24,94
71.22
(4m) (L) 4. For purposes of this paragraph, the provisions of federal
5public laws that directly or indirectly affect the Internal Revenue Code, as defined
6in this paragraph, apply for Wisconsin purposes at the same time as for federal
7purposes
, except that changes made by P.L. 115-63 and sections 11026, 11027, 11028,
813207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L.
9115-97 first apply for taxable years beginning after December 31, 2017.
SB2,52
10Section 52
. 71.22 (4m) (m) of the statutes is created to read: