AB754-ASA1,13 17Section 13 . 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB754-ASA1,14 18Section 14 . 71.01 (6) (j) 3. m. of the statutes is created to read:
AB754-ASA1,10,2019 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
20U of P.L. 115-141.
AB754-ASA1,15 21Section 15 . 71.01 (6) (j) 3. n. of the statutes is created to read:
AB754-ASA1,10,2322 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
23of division O of P.L. 116-94.
AB754-ASA1,16 24Section 16 . 71.01 (6) (k) 3. of the statutes is amended to read:
AB754-ASA1,11,6
171.01 (6) (k) 3. For purposes of this paragraph, “ Internal Revenue Code" does
2not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
411025, and 13543 of P.L. 115-97, sections 40307 and 40413 of P.L. 115-123, and
5section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
6116-94
.
AB754-ASA1,17 7Section 17 . 71.01 (6) (L) 1. of the statutes is amended to read:
AB754-ASA1,11,128 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
9before January 1, 2020,
for individuals and fiduciaries, except fiduciaries of nuclear
10decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
11Internal Revenue Code as amended to December 31, 2017, except as provided in
12subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB754-ASA1,18 13Section 18 . 71.01 (6) (L) 3. of the statutes is amended to read:
AB754-ASA1,11,2014 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
15not include amendments to the federal Internal Revenue Code enacted after
16December 31, 2017, except that “Internal Revenue Code” includes sections 40307
17and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
18sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
191302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
20116-94, and section 2 (b) of P.L. 116-98
.
AB754-ASA1,19 21Section 19 . 71.01 (6) (L) 4. of the statutes is amended to read:
AB754-ASA1,12,222 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
23laws that directly or indirectly affect the Internal Revenue Code, as defined in this
24paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
25except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,

113306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
2first apply for taxable years beginning after December 31, 2017
.
AB754-ASA1,20 3Section 20 . 71.01 (6) (m) of the statutes is created to read:
AB754-ASA1,12,84 71.01 (6) (m) 1. For taxable years beginning after December 31, 2019, for
5individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
7as amended to December 31, 2019, except as provided in subds. 2. and 3. and s. 71.98
8and subject to subd. 4.
AB754-ASA1,13,69 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, 2019: 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, 11012,
2413201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2513801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,

114221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
240306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
3sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
4(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
5115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
6117, 118, 130, 132, and 145 of division Q of P.L. 116-94.
AB754-ASA1,13,87 3. For purposes of this paragraph, “Internal Revenue Code” does not include
8amendments to the federal Internal Revenue Code enacted after December 31, 2019.
AB754-ASA1,13,169 4. For purposes of this paragraph, the provisions of federal public laws that
10directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
11apply for Wisconsin purposes at the same time as for federal purposes, except that
12changes made by section 13516 of P.L. 115-97, sections 20101, 20102, 20104, 20201,
1340201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
14of P.L. 115-123, section 101 (a), (b), and (h) of division U of P.L. 115-141, section 1122
15of P.L. 116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L. 116-94, and
16section 2 of P.L. 116-98 apply for taxable years beginning after December 31, 2019.
AB754-ASA1,21 17Section 21 . 71.01 (7g) of the statutes is created to read:
AB754-ASA1,13,1918 71.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
19includes section 109 of division U of P.L. 115-141.
AB754-ASA1,22 20Section 22 . 71.05 (1) (ae) of the statutes is repealed.
AB754-ASA1,23 21Section 23 . 71.05 (1) (am) of the statutes is amended to read:
AB754-ASA1,13,2422 71.05 (1) (am) Military retirement systems. All retirement payments received
23from the U.S. military employee retirement system, to the extent that such payments
24are not exempt under par. (a) or (ae) or sub. (6) (b) 54.
AB754-ASA1,24 25Section 24 . 71.05 (1) (an) of the statutes is amended to read:
AB754-ASA1,14,5
171.05 (1) (an) Uniformed services retirement benefits. All retirement payments
2received from the U.S. government that relate to service with the coast guard, the
3commissioned corps of the national oceanic and atmospheric administration, or the
4commissioned corps of the public health service, to the extent that such payments are
5not exempt under par. (a), (ae), or (am) or sub. (6) (b) 54.
AB754-ASA1,25 6Section 25 . 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.)
7and amended to read:
AB754-ASA1,15,48 71.05 (6) (b) 4. (intro.) Disability payments other than disability payments that
9are paid from a retirement plan, the payments from which are exempt under sub.
10subs. (1) (ae), (am), and (an) and (6) (b) 54., if the individual either is single or is
11married and files a joint return, to the extent those payments are excludable under
12section 105 (d) of the Internal Revenue Code as it existed immediately prior to its
13repeal in 1983 by section 122 (b) of P.L. 98-21, except that if an individual is divorced
14during the taxable year that individual may subtract an amount only if that person
15is disabled and the amount that may be subtracted then is $100 for each week that
16payments are received or the amount of disability pay reported as income, whichever
17is less. If the exclusion under this subdivision is claimed on a joint return and only
18one of the spouses is disabled, the maximum exclusion is $100 for each week that
19payments are received or the amount of disability pay reported as income, whichever
20is less.
and is under 65 years of age before the close of the taxable year to which the
21subtraction relates, retired on disability, and, when the individual retired, was
22permanently and totally disabled. In this subdivision, “permanently and totally
23disabled" means an individual who is unable to engage in any substantial gainful
24activity by reason of any medically determinable physical or mental impairment
25which can be expected to result in death or which has lasted or can be expected to last

1for a continuous period of not less than 12 months. An individual shall not be
2considered permanently and totally disabled for purposes of this subdivision unless
3proof is furnished in such form and manner, and at such times, as prescribed by the
4department. The exclusion under this subdivision shall be determined as follows:
AB754-ASA1,26 5Section 26 . 71.05 (6) (b) 4. a. to c. of the statutes are created to read:
AB754-ASA1,15,96 71.05 (6) (b) 4. a. If the individual is single and the individual's federal adjusted
7gross income in the year to which the subtraction relates is less than $20,200, the
8maximum subtraction is $100 for each week that payments are received or the
9amount of disability pay reported as income, whichever is less.