AB754-ASA1,19,1812
71.22
(4) (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, and section 2 (b) of P.L. 116-98.
AB754-ASA1,42
19Section 42
. 71.22 (4) (L) 4. of the statutes is amended to read:
AB754-ASA1,19,2520
71.22
(4) (L) 4. For purposes of this paragraph, the provisions of federal public
21laws that directly or indirectly affect the Internal Revenue Code, as defined in this
22paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
23except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
2413306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
25first apply for taxable years beginning after December 31, 2017.
AB754-ASA1,43
1Section
43. 71.22 (4) (m) of the statutes is created to read:
AB754-ASA1,20,52
71.22
(4) (m) 1. For taxable years beginning after December 31, 2019, “Internal
3Revenue Code" means the federal Internal Revenue Code as amended to December
431, 2019, except as provided in subds. 2. and 3. and subject to subd. 4., and except
5as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
AB754-ASA1,21,36
2. For purposes of this paragraph, “Internal Revenue Code" does not include
7the following provisions of federal public laws for taxable years beginning after
8December 31, 2019: section 13113 of P.L.
103-66; sections 1, 3, 4, and 5 of P.L.
9106-519; sections 101, 102, and 422 of P.L.
108-357; sections 1310 and 1351 of P.L.
10109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
11P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
12110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
1315351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
14312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
151501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
16111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
17111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
18411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
19P of P.L.
114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
20171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113; sections 11011, 11012,
2113201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2213801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2314221, 14222, 14301, 14302, 14304, and 14401 of P.L.
115-97; sections 40304, 40305,
2440306, and 40412 of P.L.
115-123; section 101 (c) of division T of P.L.
115-141;
25sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
1(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
2115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
3117, 118, 130, 132, and 145 of division Q of P.L.
116-94.
AB754-ASA1,21,54
3. For purposes of this paragraph, “Internal Revenue Code" does not include
5amendments to the federal Internal Revenue Code enacted after December 31, 2019.
AB754-ASA1,21,136
4. For purposes of this paragraph, the provisions of federal public laws that
7directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
8apply for Wisconsin purposes at the same time as for federal purposes, except that
9changes made by section 13516 of P.L.
115-97, sections 20101, 20102, 20104, 20201,
1040201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
11of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141, section 1122
12of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-94, and
13section 2 of P.L.
116-98 apply for taxable years beginning after December 31, 2019.
AB754-ASA1,44
14Section 44
. 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB754-ASA1,45
15Section 45
. 71.22 (4m) (j) 3. m. of the statutes is created to read:
AB754-ASA1,21,1716
71.22
(4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
17U of P.L.
115-141.
AB754-ASA1,46
18Section 46
. 71.22 (4m) (j) 3. n. of the statutes is created to read:
AB754-ASA1,21,2019
71.22
(4m) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
20of division O of P.L.
116-94.
AB754-ASA1,47
21Section 47
. 71.22 (4m) (k) 3. of the statutes is amended to read:
AB754-ASA1,22,222
71.22
(4m) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
23not include amendments to the federal Internal Revenue Code enacted after
24December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
2511025, and 13543 of P.L.
115-97, sections 40307 and 40413 of P.L. 115-123, and
1section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
2116-94.
AB754-ASA1,48
3Section 48
. 71.22 (4m) (L) 1. of the statutes is amended to read:
AB754-ASA1,22,84
71.22
(4m) (L) 1. For taxable years beginning after December 31, 2017,
and
5before January 1, 2020, “Internal Revenue Code", for corporations that are subject
6to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
7Internal Revenue Code as amended to December 31, 2017, except as provided in
8subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB754-ASA1,49
9Section 49
. 71.22 (4m) (L) 3. of the statutes is amended to read:
AB754-ASA1,22,1610
71.22
(4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
11not include amendments to the federal Internal Revenue Code enacted after
12December 31, 2017
, except that “Internal Revenue Code” includes sections 40307
13and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
14sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
151302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
16116-94, and section 2 (b) of P.L. 116-98.
AB754-ASA1,50
17Section 50
. 71.22 (4m) (L) 4. of the statutes is amended to read:
AB754-ASA1,22,2318
71.22
(4m) (L) 4. For purposes of this paragraph, the provisions of federal
19public laws that directly or indirectly affect the Internal Revenue Code, as defined
20in this paragraph, apply for Wisconsin purposes at the same time as for federal
21purposes
, except that changes made by P.L. 115-63 and sections 11026, 11027, 11028,
2213207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L.
23115-97 first apply for taxable years beginning after December 31, 2017.
AB754-ASA1,51
24Section 51
. 71.22 (4m) (m) of the statutes is created to read:
AB754-ASA1,23,5
171.22
(4m) (m) 1. For taxable years beginning after December 31, 2019,
2“Internal Revenue Code," for corporations that are subject to a tax on unrelated
3business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
4amended to December 31, 2018, except as provided in subds. 2. and 3. and s. 71.98
5and subject to subd. 4.
AB754-ASA1,24,36
2. For purposes of this paragraph, “Internal Revenue Code" does not include
7the following provisions of federal public laws for taxable years beginning after
8December 31, 2019: section 13113 of P.L.
103-66; sections 1, 3, 4, and 5 of P.L.
9106-519; sections 101, 102, and 422 of P.L.
108-357; sections 1310 and 1351 of P.L.
10109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
11P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
12110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
1315351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
14312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
151501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
16111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
17111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
18411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
19P of P.L.
114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
20171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113; sections 11011, 11012,
2113201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2213801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2314221, 14222, 14301, 14302, 14304, and 14401 of P.L.
115-97; sections 40304, 40305,
2440306, and 40412 of P.L.
115-123; section 101 (c) of division T of P.L.
115-141;
25sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
1(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
2115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
3117, 118, 130, 132, and 145 of division Q of P.L.
116-94.
AB754-ASA1,24,54
3. For purposes of this paragraph, “Internal Revenue Code" does not include
5amendments to the federal Internal Revenue Code enacted after December 31, 2019.
AB754-ASA1,24,136
4. For purposes of this paragraph, the provisions of federal public laws that
7directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
8apply for Wisconsin purposes at the same time as for federal purposes, except that
9changes made by section 13516 of P.L.
115-97, sections 20101, 20102, 20104, 20201,
1040201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
11of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141, section 1122
12of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-94, and
13section 2 of P.L.
116-98 apply for taxable years beginning after December 31, 2019.
AB754-ASA1,52
14Section 52
. 71.22 (5g) of the statutes is created to read:
AB754-ASA1,24,1615
71.22
(5g) For purposes of s. 71.22 (4) (b) and (4m) (b), 2013 stats., “Internal
16Revenue Code" includes section 109 of division U of P.L.
115-141.
AB754-ASA1,53
17Section 53
. 71.26 (2) (b) 3., 4., 5., 6., 7., 8. and 9. of the statutes are repealed.