AB1038,27,6 71.26 (2) (b) 12. d. For purposes of subd. 12. a., “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136.

AB1038,27 Section 27 . 71.34 (1g) (L) 3. of the statutes is amended to read:

AB1038,27,12 71.34 (1g) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136.

AB1038,28 Section 28 . 71.42 (2) (L) 3. of the statutes is amended to read:

AB1038,27,18 71.42 (2) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136.

AB1038,29 Section 29 . 71.98 (3) of the statutes is amended to read:

AB1038,28,3 71.98 (3) Depreciation, depletion, and amortization. For taxable years beginning after December 31, 2013, and for purposes of computing depreciation and amortization, the Internal Revenue Code means the federal Internal Revenue Code in effect for federal purposes on January 1, 2014, except that sections 13201 (f), 13203, 13204, and 13205 of P.L. 115-97 and section 2307 of division A of P.L. 116-136 apply at the same time as for federal purposes. For taxable years beginning after December 31, 2013, and for purposes of computing depletion, the Internal Revenue Code means the federal Internal Revenue Code in effect for federal purposes for the year in which the property is placed in service.

AB1038,30 Section 30 . 74.35 (5) (c) of the statutes is amended to read:

AB1038,28,9 74.35 (5) (c) No claim may be filed or maintained under this section unless the tax for which the claim is filed, or any authorized installment payment of the tax, is timely paid under s. 74.11, 74.12 or 74.87. This paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020.

AB1038,31 Section 31 . 74.37 (4) (b) of the statutes is amended to read:

AB1038,28,15 74.37 (4) (b) No claim or action for an excessive assessment may be brought or maintained under this section unless the tax for which the claim is filed, or any authorized installment of the tax, is timely paid under s. 74.11 or 74.12. This paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020.

AB1038,32 Section 32 . 100.307 of the statutes is created to read:

AB1038,28,18 100.307 Returns during emergency; prohibition. (1) Definitions. In this section:

AB1038,28,19 (a) “Food product” has the meaning given in s. 93.01 (6).

AB1038,28,20 (b) “Personal care product” has the meaning given in s. 299.50 (1) (b).

AB1038,29,2 (2) Certain returns prohibited during emergency. Except as provided in sub. (3), no person who sells food products, personal care products, cleaning products, or paper products at retail may accept a return of a food product, personal care product, cleaning product, or paper product during the public health emergency declared on March 12, 2020, by executive order 72, or during the 30 days immediately after the public health emergency ends.

AB1038,29,6 (3) Exceptions. A person who sells food products, personal care products, cleaning products, or paper products at retail may accept a return of a food product, personal care product, cleaning product, or paper product if any of the following applies:

AB1038,29,7 (a) The product is returned no more than 7 days after purchase.

AB1038,29,9 (b) The product is adulterated within the meaning of s. 97.02 or defective as a result of a production error or defect.

AB1038,29,11 (4) Other returns allowed. A retailer may accept a return of a product that is not prohibited by sub. (2).

AB1038,33 Section 33 . 102.03 (6) of the statutes is created to read:

AB1038,29,17 102.03 (6) (a) In this subsection, “first responder” means an employee of or volunteer for an employer that provides fire fighting, law enforcement, medical, or other emergency services, and who has regular, direct contact with, or is regularly in close proximity to, patients or other members of the public requiring emergency services, within the scope of the individual's work for the employer.

AB1038,29,22 (b) For the purposes of benefits under this chapter, where an injury to a first responder is found to be caused by COVID-19 during the public health emergency declared by the governor under s. 323.10 on March 12, 2020, by executive order 72, and ending 30 days after the termination of the order, the injury is presumed to be caused by the individual's employment.

AB1038,29,24 (c) An injury claimed under par. (b) must be accompanied by a specific diagnosis by a physician or by a positive COVID-19 test.

AB1038,30,3 (d) An injury claimed under par. (b) may be rebutted by specific evidence that the injury was caused by exposure to COVID-19 outside of the first responder's work for the employer.

AB1038,34 Section 34 . 102.565 (6) of the statutes is created to read:

AB1038,30,6 102.565 (6) This section does not apply to an employee whose claim of injury is presumed to be caused by employment under s. 102.03 (6).

AB1038,35 Section 35 . 103.13 (2m) of the statutes is created to read:

AB1038,30,14 103.13 (2m) Employee records during an emergency. Notwithstanding sub. (2), during the public health emergency declared on March 12, 2020, by executive order 72, an employer is not required to provide an employee's personnel records within 7 working days after an employee makes a request to inspect his or her personnel records, and an employer is not required to provide the inspection at a location reasonably near the employee's place of employment during normal working hours.