AB2-ASA3,21,94
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, sections
8101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of 115-141; and section
9102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94.
AB2-ASA3,42
10Section 42
. 71.22 (4) (L) 1. of the statutes is amended to read:
AB2-ASA3,21,1511
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.
AB2-ASA3,43
16Section
43. 71.22 (4) (L) 3. of the statutes is amended to read:
AB2-ASA3,22,317
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,
2040413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
21401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
22115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
23110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
241302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; 25sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
1division A of P.L.
116-136; and sections 202, 208, 209, 211, and 214 of division EE and
2sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
3116-260.
AB2-ASA3,44
4Section 44
. 71.22 (4) (L) 4. of the statutes is amended to read:
AB2-ASA3,22,105
71.22
(4) (L) 4. For purposes of this paragraph, the provisions of federal public
6laws that directly or indirectly affect the Internal Revenue Code, as defined in this
7paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
8except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
913306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
10first apply for taxable years beginning after December 31, 2017.
AB2-ASA3,45
11Section 45
. 71.22 (4) (m) of the statutes is created to read:
AB2-ASA3,22,1512
71.22
(4) (m) 1. For taxable years beginning after December 31, 2020, “Internal
13Revenue Code" means the federal Internal Revenue Code as amended to December
1431, 2020, except as provided in subds. 2. and 3. and subject to subd. 4., and except
15as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
AB2-ASA3,23,1416
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-ASA3,23,1615
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-ASA3,24,217
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-ASA3,46
3Section 46
. 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA3,47
4Section 47
. 71.22 (4m) (j) 3. m. of the statutes is created to read:
AB2-ASA3,24,65
71.22
(4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
6division U of P.L.
115-141.
AB2-ASA3,48
7Section 48
. 71.22 (4m) (j) 3. n. of the statutes is created to read:
AB2-ASA3,24,98
71.22
(4m) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
9of division O of P.L.
116-94.
AB2-ASA3,49
10Section 49
. 71.22 (4m) (k) 3. of the statutes is amended to read:
AB2-ASA3,24,1611
71.22
(4m) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
12not include amendments to the federal Internal Revenue Code enacted after
13December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1411025, and 13543 of P.L.
115-97; sections 40307 and 40413 of P.L. 115-123; sections
15101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
16102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94.
AB2-ASA3,50
17Section 50
. 71.22 (4m) (L) 1. of the statutes is amended to read:
AB2-ASA3,24,2218
71.22
(4m) (L) 1. For taxable years beginning after December 31, 2017,
and
19before January 1, 2021, “Internal Revenue Code", for corporations that are subject
20to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
21Internal Revenue Code as amended to December 31, 2017, except as provided in
22subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB2-ASA3,51
23Section
51. 71.22 (4m) (L) 3. of the statutes is amended to read:
AB2-ASA3,25,1024
71.22
(4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
25not include amendments to the federal Internal Revenue Code enacted after
1December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
240413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
3401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
4115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
5110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
61302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;
7sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
8division A of P.L.
116-136; and sections 202, 208, 209, 211, and 214 of division EE and
9sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
10116-260.
AB2-ASA3,52
11Section 52
. 71.22 (4m) (L) 4. of the statutes is amended to read:
AB2-ASA3,25,1712
71.22
(4m) (L) 4. For purposes of this paragraph, the provisions of federal
13public laws that directly or indirectly affect the Internal Revenue Code, as defined
14in this paragraph, apply for Wisconsin purposes at the same time as for federal
15purposes
, except that changes made by P.L. 115-63 and sections 11026, 11027, 11028,
1613207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L.
17115-97 first apply for taxable years beginning after December 31, 2017.
AB2-ASA3,53
18Section 53
. 71.22 (4m) (m) of the statutes is created to read:
AB2-ASA3,25,2319
71.22
(4m) (m) 1. For taxable years beginning after December 31, 2020,
20“Internal Revenue Code," for corporations that are subject to a tax on unrelated
21business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
22amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
23and subject to subd. 4.
AB2-ASA3,26,2224
2. For purposes of this paragraph, “Internal Revenue Code" does not include
25the following provisions of federal public laws for taxable years beginning after
1December 31, 2020: section 13113 of P.L.
103-66; sections 1, 3, 4, and 5 of P.L.
2106-519; sections 101, 102, and 422 of P.L.
108-357; sections 1310 and 1351 of P.L.
3109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
4P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
5110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
615351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
7312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
81501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
9111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
10111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
11411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
12P of P.L.
114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
13171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113; sections 11011, 11012,
1413201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
1513801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
1614221, 14222, 14301, 14302, 14304, and 14401 of P.L.
115-97; sections 40304, 40305,
1740306, and 40412 of P.L.
115-123; section 101 (c) of division T of P.L.
115-141;
18sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
19(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
20115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L.
116-94;
21sections 2304 and 2306 of P.L.
116-136; and sections 111, 114, 115, 116, 118 (a) and
22(d), 133, 137, 138, and 210 of division EE of P.L.
116-260.
AB2-ASA3,26,2423
3. For purposes of this paragraph, “Internal Revenue Code" does not include
24amendments to the federal Internal Revenue Code enacted after December 31, 2020.