AB419-ASA1,2,25
71.10
(5fm) (k)
Sunset. No individual may make a designation described under
6par. (b) 1. that relates to any taxable year beginning on or after January 1
of the year
1in which the secretary of revenue certifies under par. (h) 4. that the total net amount
2exceeds $400,000, 2021.
AB419-ASA1,2,74
(1) This act first applies to taxable years beginning on January 1 of the year
5in which this subsection takes effect, except that if this subsection takes effect after
6July 31, this act first applies to taxable years beginning on January 1 of the year
7following the year in which this subsection takes effect.