AB56,602,1924 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, 2018: 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, 13201
14(a) to (e) and (g), 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213,
1514214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections
1640304, 40305, 40306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L.
17115-141; and sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and
18(195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of
19division U of P.L. 115-141.
AB56,602,2120 3. For purposes of this paragraph, “Internal Revenue Code" does not include
21amendments to the federal Internal Revenue Code enacted after December 31, 2018.
AB56,603,422 4. For purposes of this paragraph, the provisions of federal public laws that
23directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
24apply for Wisconsin purposes at the same time as for federal purposes, except that
25changes made by sections 11012, 13221, 13301, 13304 (a) and (b), 13531, and 13601

1of P.L. 115-97, 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309,
240311, 40414, 41101, 41107, 41115, and 41116 of PL. 115-123 and section 101 (a), (b),
3and (h) of division U of P.L. 115-141 apply for taxable years beginning after
4December 31, 2018.
AB56,839 5Section 839. 71.01 (7g) of the statutes is created to read:
AB56,603,76 71.01 (7g) For purposes of sub. (6) (b), 2013 stats., “ Internal Revenue Code”
7includes section 109 of division U of P.L. 115-141.
AB56,840 8Section 840 . 71.01 (8j) of the statutes is created to read:
AB56,603,119 71.01 (8j) For purposes of ss. 71.05 (6) (a) 30., 71.21 (7), 71.26 (3) (e) 4., 71.34
10(1k) (o), and 71.45 (2) (a) 20., “moving expenses” means expenses incurred to move
11the operation of a business, including all of the following:
AB56,603,1212 (a) Vehicle rentals.
AB56,603,1313 (b) Storage rentals.
AB56,603,1414 (c) Moving company expenses for packing, unpacking, and transportation.
AB56,603,1515 (d) Consulting fees and surveys.
AB56,603,1616 (e) Brokerage commissions or fees.
AB56,603,1717 (f) Architecture, design, and remodeling expenses.
AB56,603,1818 (g) Expenses paid or incurred to sell property in this state.
AB56,603,1919 (h) Loss on the sale of property in this state.
AB56,603,2020 (i) Lease cancellation fees.
AB56,603,2121 (j) Expenses paid or incurred for professional services, including legal services.
AB56,603,2222 (k) Utility fees.
AB56,603,2323 (L) Employee wages.
AB56,603,2424 (m) Reimbursement of an employee's expenses.
AB56,603,2525 (n) The cost of meals, lodging, and fuel.
AB56,604,1
1(o) Mileage deductions for vehicle use.
AB56,841 2Section 841. 71.04 (7) (dh) 3. of the statutes is amended to read:
AB56,604,63 71.04 (7) (dh) 3. Except as provided in subd. 4., if If the purchaser of a service
4receives the benefit of a service in more than one state, the gross receipts from the
5performance of the service are included in the numerator of the sales factor according
6to the portion of the service received in this state.
AB56,842 7Section 842. 71.04 (7) (dh) 4. of the statutes is repealed.
AB56,843 8Section 843. 71.04 (7) (dj) 1. (intro.) of the statutes is renumbered 71.04 (7)
9(dj) (intro.) and amended to read:
AB56,604,1510 71.04 (7) (dj) (intro.) Except as provided in subd. 2. and par. (df), gross royalties
11and other gross receipts received for the use or license of intangible property,
12including patents, copyrights, trademarks, trade names, service names, franchises,
13licenses, plans, specifications, blueprints, processes, techniques, formulas, designs,
14layouts, patterns, drawings, manuals, technical know-how, contracts, and customer
15lists, are sales in this state if any of the following applies:
AB56,844 16Section 844. 71.04 (7) (dj) 1. a. of the statutes is renumbered 71.04 (7) (dj) 1m.
17and amended to read:
AB56,604,2418 71.04 (7) (dj) 1m. The purchaser or licensee uses the intangible property in the
19operation of a trade or business at a location in this state. Except as provided in subd.
202., if
If the purchaser or licensee uses the intangible property in the operation of a
21trade or business in more than one state, the gross royalties and other gross receipts
22from the use of the intangible property shall be divided between those states having
23jurisdiction to impose an income tax on the taxpayer in proportion to the use of the
24intangible property in those states.