2023 WISCONSIN ACT 36
An Act to renumber and amend 71.98 (5); to amend 71.26 (2) (b) 11. c., 71.26 (2) (b) 11. d., 71.26 (2) (b) 11. e., 71.26 (2) (b) 12. c., 71.26 (2) (b) 12. d., 71.26 (2) (b) 12. e., 71.26 (2) (b) 13. a., 71.26 (2) (b) 13. d. and 71.26 (2) (b) 13. e.; to repeal and recreate 71.01 (6) (k), 71.01 (6) (L), 71.01 (6) (m), 71.22 (4) (k), 71.22 (4) (L), 71.22 (4) (m), 71.22 (4m) (k), 71.22 (4m) (L), 71.22 (4m) (m), 71.34 (1g) (k), 71.34 (1g) (L), 71.34 (1g) (m), 71.42 (2) (k), 71.42 (2) (L) and 71.42 (2) (m); and to create 71.01 (6) (n), 71.22 (4) (n), 71.22 (4m) (n), 71.26 (2) (b) 15., 71.34 (1g) (n), 71.42 (2) (n) and 71.98 (5) (b) of the statutes; relating to: adopting changes to the federal Internal Revenue Code for state tax purposes.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
36,1Section 1. 71.01 (6) (k) of the statutes is repealed and recreated to read: 71.01 (6) (k) 1. For taxable years beginning after December 31, 2016, and before January 1, 2018, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2016, except as provided in subds. 2. and 3. and s. 71.98, and subject to subd. 4.
2. For purposes of this paragraph, “Internal Revenue Code” does not include the following provisions of federal public laws for taxable years beginning after December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L. 109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L. 111-312; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326, and 411 of division Q of P.L. 114-113.
3. For purposes of this paragraph, “Internal Revenue Code” does not include amendments to the federal Internal Revenue Code, including provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, enacted after December 31, 2016, except that “Internal Revenue Code” includes sections 11024, 11025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94; and section 9707 of P.L. 117-2.
4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except as follows:
a. Changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, and sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after December 31, 2016.