SB2,9 14Section 9. 70.46 (4) of the statutes is amended to read:
SB2,9,2315 70.46 (4) No board of review may be constituted unless it includes at least one
16voting member who, within 2 years of the board's first meeting, has attended
all
17members complete in each year
a training session under s. 73.03 (55) and unless that
18member is the municipality's chief executive officer or that officer's designee
. All but
19one member of the board may satisfy the training requirement under this subsection
20by participating in the training electronically. At least one member shall attend
21training in-person each year
. The municipal clerk shall provide an affidavit to the
22department of revenue stating whether the requirement under this subsection has
23been fulfilled.
SB2,10 24Section 10. 70.855 (4) (b) of the statutes is amended to read:
SB2,10,5
170.855 (4) (b) If the department of revenue does not receive the fee imposed on
2a municipality under par. (a) by March 31 of the year following the department's
3determination under sub. (2) (b), the department shall reduce the distribution made
4to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall
5transfer that amount to the appropriation under s. 20.566 (2) (ga).
SB2,11 6Section 11. 70.995 (8) (c) 1. of the statutes is amended to read:
SB2,10,217 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
8from assessment under this section to assessment under s. 70.32 (1) of property shall
9be first made in writing on a form prescribed by the department of revenue that
10specifies that the objector shall set forth the reasons for the objection, the objector's
11estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
12estimate of the correct assessment. An objection shall be filed with the state board
13of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when
14the objection is filed unless a fee has been paid in respect to the same piece of property
15and that appeal has not been finally adjudicated. The objection is not filed until the
16fee is paid. Neither the state board of assessors nor the tax appeals commission may
17waive the requirement that objections be in writing. Persons who own land and
18improvements to that land may object to the aggregate value of that land and
19improvements to that land, but no person who owns land and improvements to that
20land may object only to the valuation of that land or only to the valuation of
21improvements to that land.
SB2,12 22Section 12. 70.995 (8) (d) of the statutes is amended to read:
SB2,11,1023 70.995 (8) (d) A municipality may file an objection with the state board of
24assessors to the amount, valuation, or taxability under this section or to the change
25from assessment under this section to assessment under s. 70.32 (1) of a specific

1property having a situs in the municipality, whether or not the owner of the specific
2property in question has filed an objection. Objection shall be made on a form
3prescribed by the department and filed with the board within the time prescribed in
4par. (b) 1. If the person assessed files an objection and the municipality affected does
5not file an objection, the municipality affected may file an appeal to that objection
6within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid
7when the objection is filed unless a fee has been paid in respect to the same piece of
8property and that appeal has not been finally adjudicated. The objection is not filed
9until the fee is paid. The board shall forthwith notify the person assessed of the
10objection filed by the municipality.
SB2,13 11Section 13 . 70.995 (14) (b) of the statutes is amended to read:
SB2,11,1512 70.995 (14) (b) If the department of revenue does not receive the fee imposed
13on a municipality under par. (a) by March 31 of each year, the department shall
14reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the
15amount of the fee.
SB2,14 16Section 14 . 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
SB2,15 17Section 15 . 71.01 (6) (j) 3. m. of the statutes is created to read:
SB2,11,1918 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
19U of P.L. 115-141.
SB2,16 20Section 16 . 71.01 (6) (j) 3. n. of the statutes is created to read:
SB2,11,2221 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
22of division O of P.L. 116-94.
SB2,17 23Section 17 . 71.01 (6) (k) 3. of the statutes is amended to read:
SB2,12,424 71.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
25not include amendments to the federal Internal Revenue Code enacted after

1December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
211025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; and
3section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
4116-94
.
SB2,18 5Section 18 . 71.01 (6) (L) 1. of the statutes is amended to read:
SB2,12,106 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
7before January 1, 2021,
for individuals and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 2017, except as provided in
10subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB2,19 11Section 19. 71.01 (6) (L) 3. of the statutes is amended to read:
SB2,12,1912 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
13not include amendments to the federal Internal Revenue Code enacted after
14December 31, 2017, except that “Internal Revenue Code” includes sections 40307
15and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
16sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
171302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
18116-94; section 2 (b) of P.L. 116-98; and
sections 1106, 2202, 2203, 2204, 2205, 2206,
192307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136.
SB2,20 20Section 20 . 71.01 (6) (L) 4. of the statutes is amended to read:
SB2,13,221 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
22laws that directly or indirectly affect the Internal Revenue Code, as defined in this
23paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
24except 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
.
SB2,21 3Section 21 . 71.01 (6) (m) of the statutes is created to read:
SB2,13,84 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, 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.
SB2,14,69 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, 2020: 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.
SB2,14,127 3. For purposes of this paragraph, “Internal Revenue Code” does not include
8amendments to the federal Internal Revenue Code enacted after December 31, 2019,
9except that "Internal Revenue Code" includes sections 7001, 7002, 7003, 7004, and
107005 of division G of P.L. 116-127 and sections 1106, 2201, 2202, 2203, 2204, 2205,
112206, 2301, 2302, 2303, 2305, 2307, 2308, 3606, 3608, 3609, 3701, 3702, and 4007 of
12division A of P.L. 116-136.
SB2,14,2013 4. For purposes of this paragraph, the provisions of federal public laws that
14directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
15apply for Wisconsin purposes at the same time as for federal purposes, except that
16changes made by section 13516 of P.L. 115-97, sections 20101, 20102, 20104, 20201,
1740201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
18of P.L. 115-123, section 101 (a), (b), and (h) of division U of P.L. 115-141, section 1122
19of P.L. 116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L. 116-94, and
20section 2 of P.L. 116-98 apply for taxable years beginning after December 31, 2020.
SB2,22 21Section 22 . 71.01 (7g) of the statutes is created to read: