SB21-SSA1,634,1715 66.0615 (1m) (d) 3. A commission shall use the room tax revenue that it
16receives from a municipality for tourism promotion and tourism development in the
17zone or in the municipality.
SB21-SSA1,1990ei 18Section 1990ei. 66.0615 (1m) (d) 7. of the statutes is amended to read:
SB21-SSA1,634,2319 66.0615 (1m) (d) 7. Notwithstanding the provisions of subds. 1. and 2., any
20amount of room tax revenue that a municipality described under s. 77.994 (3) is
21required to spend on tourism promotion and tourism development shall be forwarded
22to, and spent by, the municipality's tourism entity, unless the municipality creates
23a commission and forwards the revenue to the commission.
SB21-SSA1,1990ej 24Section 1990ej. 66.0615 (1m) (d) 8. of the statutes is created to read:
SB21-SSA1,635,4
166.0615 (1m) (d) 8. The governing body of a tourism entity shall include at least
2one owner or operator of a lodging facility that collects the room tax described in this
3section and that is located in the municipality for which the room tax is collected.
4Subdivision 4., as it applies to a commission, applies to a tourism entity.
SB21-SSA1,1990ek 5Section 1990ek. 66.0615 (1m) (dm) of the statutes is created to read:
SB21-SSA1,635,116 66.0615 (1m) (dm) Subject to par. (dq), beginning with the room tax collected
7on January 1, 2016, by a municipality that collected a room tax on May 13, 1994, as
8described in par. (d) 2., and retained more than 30 percent of the room tax collected
9for purposes other than tourism promotion and tourism development, such a
10municipality may continue to retain, each year, the greater of either 30 percent of its
11current year revenues or one of the following amounts:
SB21-SSA1,635,1312 1. For fiscal year 2016, the same dollar amount of the room tax retained as the
13municipality retained in its 2013 fiscal year.
SB21-SSA1,635,1514 2. For fiscal year 2017, the same dollar amount of the room tax retained as the
15municipality retained in its 2012 fiscal year.
SB21-SSA1,635,1716 3. For fiscal year 2018, the same dollar amount of the room tax retained as the
17municipality retained in its 2011 fiscal year.
SB21-SSA1,635,1918 4. For fiscal year 2019, the same dollar amount of the room tax retained as the
19municipality retained in its 2010 fiscal year.
SB21-SSA1,635,2120 5. For fiscal year 2020 and thereafter, the same dollar amount of the room tax
21retained as the municipality retained in its 2009 fiscal year.
SB21-SSA1,1990ekf 22Section 1990ekf. 66.0615 (1m) (dq) of the statutes is created to read:
SB21-SSA1,636,323 66.0615 (1m) (dq) 1. Subject to subd. 2., with regard to a municipality to which
24par. (dm) applies, if that municipality is subject to a contract that it entered into
25before January 1, 2015, and the contract is in effect on the effective date of this

1subdivision .... [LRB inserts date], the provisions of par. (dm) do not apply to any room
2tax revenues to the extent those revenues are needed to satisfy the terms of the
3contract.
SB21-SSA1,636,64 2. Upon the satisfaction of the terms of the contract which, under subd. 1., limit
5the application of par. (dm) to such a municipality, par. (dm) shall then apply to the
6municipality.
SB21-SSA1,1990eL 7Section 1990eL. 66.0615 (4) of the statutes is created to read:
SB21-SSA1,636,108 66.0615 (4) (a) Annually, on or before May 1, on a form created and provided
9by the department of revenue, every municipality that imposes a tax under sub. (1m)
10shall certify and report to the department, beginning in 2016, all of the following:
SB21-SSA1,636,1211 1. The amount of room tax revenue collected, and the room tax rate imposed,
12by the municipality in the previous year.
SB21-SSA1,636,1713 2. A detailed accounting of the amounts of such revenue that were forwarded
14in the previous year for tourism promotion and tourism development, specifying the
15commission or tourism entity that received the revenue. The detailed accounting
16shall include expenditures of at least $1,000 made by a commission or a tourism
17entity.
SB21-SSA1,636,2118 3. A list of each member of the commission and each member of the governing
19body of a tourism entity to which the municipality forwarded room tax revenue in the
20previous year, and the name of the business entity the member owns, operates, or is
21employed by, if any.
SB21-SSA1,636,2322 (b) The department of revenue shall collect the reports described in par. (a) and
23shall make them available to the public.
SB21-SSA1,637,224 (c) The department of revenue may impose a penalty of not more than $3,000
25on a municipality that does not submit to the department the reports described in

1par. (a). A municipality may not use room tax revenue to pay a penalty imposed
2under this paragraph. The penalty shall be paid to the department of revenue.
SB21-SSA1,1990h 3Section 1990h. 66.0703 (13) of the statutes is amended to read:
SB21-SSA1,637,154 66.0703 (13) Every special assessment levied under this section is a lien on the
5property against which it is levied on behalf of the municipality levying the
6assessment or the owner of any certificate, bond or other document issued by public
7authority, evidencing ownership of or any interest in the special assessment, from
8the date of the determination of the assessment by the governing body. The
9governing body shall provide for the collection of the assessments and may establish
10penalties for payment after the due date. The governing body shall provide that all
11assessments or installments that are not paid by the date specified shall be extended
12upon the tax roll as a delinquent tax special assessment, as defined under s. 74.01
13(3),
against the property and all proceedings in relation to the collection, return and
14sale of property for delinquent real estate taxes apply to the special assessment,
15except as otherwise provided by statute.
SB21-SSA1,1991 16Section 1991. 66.0705 (1) (a) of the statutes is amended to read:
SB21-SSA1,637,2517 66.0705 (1) (a) The property of this state, except that held for highway
18right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09, and
19the property of every county, city, village, town, school district, sewerage district or
20commission, sanitary or water district or commission, or any public board or
21commission within this state, and of every corporation, company, or individual
22operating any railroad, telegraph, telecommunications, electric light , or power
23system, or doing any of the business mentioned in ch. 76, and of every other
24corporation or company is in all respects subject to all special assessments for local
25improvements.
SB21-SSA1,1991d
1Section 1991d. 66.0809 (3) (a) of the statutes is amended to read:
SB21-SSA1,638,182 66.0809 (3) (a) Except as provided in subs. (4) and (5), on October 15 in each
3year notice shall be given to the owner or occupant of the lots or parcels of real estate
4to which utility service has been furnished prior to October 1 by a public utility
5operated by a town, city, or village and payment for which is owing and in arrears at
6the time of giving the notice. The department in charge of the utility shall furnish
7the treasurer with a list of the lots or parcels of real estate for which utility service
8charges are in arrears, and the notice shall be given by the treasurer, unless the
9governing body of the city, village, or town authorizes notice to be given directly by
10the department. The notice shall be in writing and shall state the amount of arrears,
11including any penalty assessed pursuant to the rules of the utility; that unless the
12amount is paid by November 1 a penalty of 10 percent of the amount of arrears will
13be added; and that unless the arrears, with any added penalty, are paid by November
1415, the arrears and penalty will be levied as a tax special charge, as defined under
15s. 74.01 (4),
against the lot or parcel of real estate to which utility service was
16furnished and for which payment is delinquent. The notice may be served by delivery
17to either the owner or occupant personally, or by letter addressed to the owner or
18occupant at the post-office address of the lot or parcel of real estate.
SB21-SSA1,1991e 19Section 1991e. 66.0809 (3) (b) of the statutes is amended to read:
SB21-SSA1,639,220 66.0809 (3) (b) On November 16, the officer or department issuing the notice
21shall certify and file with the clerk a list of all lots or parcels of real estate, giving the
22legal description, for which notice of arrears was given under par. (a) and for which
23arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent
24amount, including the penalty, becomes a lien upon the lot or parcel of real estate to
25which the utility service was furnished and payment for which is delinquent, and the

1clerk shall insert the delinquent amount and penalty as a tax special charge, as
2defined under s. 74.01 (4),
against the lot or parcel of real estate.
SB21-SSA1,1991f 3Section 1991f. 66.0809 (3) (c) of the statutes is amended to read:
SB21-SSA1,639,74 66.0809 (3) (c) All proceedings in relation to the collection of general property
5taxes and to the return and sale of property for delinquent taxes apply to the tax
6special charge under par. (b) if it is not paid within the time required by law for
7payment of taxes upon real estate.
SB21-SSA1,1991m 8Section 1991m. 66.0813 (5m) of the statutes is created to read:
SB21-SSA1,639,99 66.0813 (5m) (a) In this subsection:
SB21-SSA1,639,1010 1. "Municipality" means a city, village, or town.
SB21-SSA1,639,1111 2. "Public utility" has the meaning given in s. 196.01 (5).
SB21-SSA1,640,412 (b) Notwithstanding subs. (3) and (4), a municipality may request the extension
13of water or sewer service from another municipality that owns and operates a water
14or sewer utility if the request for service is for an area that, on the date of the request,
15does not receive water or sewer service from any public utility or municipality and
16the municipality requesting the service contains an area that, on the date of the
17request, receives water or sewer service from the water or sewer utility owned and
18operated by the other municipality. The municipality requesting the service
19extension may specify the point on the water or sewer utility's system from which
20service is to be extended to the area that is the subject of the request. The
21municipality that owns and operates the water or sewer utility shall approve or
22disapprove the request in writing within 45 days of the date on which the request was
23made. The municipality that owns and operates the water or sewer utility may
24disapprove the request only if the utility does not have sufficient capacity to serve
25the area that is the subject of the request or if the request would have a significant

1adverse effect on the utility. A municipality making a request under this paragraph
2may appeal to the circuit court of the county in which the requesting municipality
3is located or predominantly located any decision of the municipality that owns and
4operates the water or sewer utility to deny the service extension.
SB21-SSA1,640,95 (c) Paragraph (b) applies even if the municipality that owns and operates the
6water or sewer utility has, before the effective date of this paragraph .... [LRB inserts
7date], enacted an ordinance or entered into an agreement specifying that the
8municipality is not obligated to provide utility service beyond an area covered by the
9ordinance or agreement.
SB21-SSA1,1991r 10Section 1991r. 66.0821 (4) (d) of the statutes is amended to read:
SB21-SSA1,640,1511 66.0821 (4) (d) Sewerage service charges shall be collected and taxed charged
12and shall be a lien upon the property served in the same manner as water rates are
13taxed charged and collected under s. 62.69 (2) (f) or 66.0809 to the extent applicable,
14except that charges of a metropolitan sewerage district created under ss. 200.21 to
15200.65 shall be assessed and collected as provided in s. 200.55 (5).
SB21-SSA1,1991v 16Section 1991v. 66.0907 (3) (f) of the statutes is amended to read:
SB21-SSA1,641,817 66.0907 (3) (f) Expense. The board of public works shall keep an accurate
18account of the expenses of laying, removing and repairing sidewalks in front of each
19lot or parcel of land, whether the work is done by contract or otherwise, and report
20the expenses to the comptroller. The comptroller shall annually prepare a statement
21of the expense incurred in front of each lot or parcel of land and report the amount
22to the city clerk. The amount charged to each lot or parcel of land shall be entered
23by the clerk in the tax roll as a special tax charge, as defined under s. 74.01 (4),
24against the lot or parcel of land and collected like other taxes upon real estate. The
25council by resolution or ordinance may provide that the expense incurred may be

1paid in up to 10 annual installments and the comptroller shall prepare the expense
2statement to reflect the installment payment schedule. If annual installments for
3sidewalk expenses are authorized, the city clerk shall charge the amount to each lot
4or parcel of land and enter it on the tax roll as a special tax charge, as defined under
5s. 74.01 (4),
against the lot or parcel each year until all installments have been
6entered, and the amount shall be collected like other taxes upon real estate. The
7council may provide that the street commissioner or city engineer perform the duties
8imposed by this section on the board of public works.
SB21-SSA1,1993m 9Section 1993m. 66.1035 of the statutes is amended to read:
SB21-SSA1,641,22 1066.1035 Rights of abutting owners. The owners of land abutting on any
11highway, street, or alley shall have a common right in the free and unobstructed use
12of the full width of the highway, street, or alley. No town, village, city, county,
13company, or corporation shall close up, use, or obstruct any part of the highway,
14street, or alley so as to materially interfere with its usefulness as a highway or so as
15to damage abutting property, or permit the same to be done, without just
16compensation being made for any resulting damage. This section does not impose
17liability for damages arising from the use, maintenance, and operation of tracks or
18other public improvement legally laid down, built, or established in any street,
19highway, or alley prior to April 7, 1889. All rights in property that could entitle an
20owner to damages under this section may be condemned by any corporation business
21entity
that is listed in s. 32.02 in the same manner that other property may be
22condemned by the corporation business entity.
SB21-SSA1,2003p 23Section 2003p. 66.1113 (2) (a) of the statutes is amended to read:
SB21-SSA1,642,424 66.1113 (2) (a) The governing body of a political subdivision, by a two-thirds
25vote of the members of the governing body who are present when the vote is taken,

1may enact an ordinance or adopt a resolution declaring itself to be a premier resort
2area if, except as provided in pars. (e), (f), (g), (h), and (i), and (j), at least 40% of the
3equalized assessed value of the taxable property within such political subdivision is
4used by tourism-related retailers.
SB21-SSA1,2003pd 5Section 2003pd. 66.1113 (2) (b) of the statutes is amended to read:
SB21-SSA1,642,76 66.1113 (2) (b) Subject to pars. (g), (h), and (i), and (j). a political subdivision
7that is a premier resort area may impose the tax under s. 77.994.
SB21-SSA1,2003pg 8Section 2003pg. 66.1113 (2) (j) of the statutes is created to read:
SB21-SSA1,642,229 66.1113 (2) (j) The city of Rhinelander may enact an ordinance or adopt a
10resolution declaring itself to be a premier resort area under par. (a) even if less than
1140 percent of the equalized assessed value of the taxable property within
12Rhinelander is used by tourism-related retailers. The city may not impose the tax
13authorized under par. (b) unless the common council adopts a resolution proclaiming
14its intent to impose the tax and the resolution is approved by a majority of the electors
15in the city voting on the resolution at a referendum, to be held at the first spring
16primary or election or partisan primary or general election following by at least 70
17days the date of adoption of the resolution. Notwithstanding par. (d), the city may
18use the proceeds from a tax that is imposed under s. 77.994 and this subsection only
19to pay for transportation-related infrastructure expenses within the jurisdiction,
20and the city must expend at least the same amount of other funds on
21transportation-related infrastructure each year that it spent during the calendar
22year prior to the year in which the premier resort area tax is first imposed.
SB21-SSA1,2009 23Section 2009. 67.03 (7) of the statutes is renumbered 67.03 (7) (a).
SB21-SSA1,2010 24Section 2010. 67.03 (7) (b) of the statutes is created to read:
SB21-SSA1,643,3
167.03 (7) (b) For the purposes of indebtedness, a school district that does not
2operate one or more grades as a result of entering into a whole grade sharing
3agreement under s. 118.50 is considered to be operating those grades.
SB21-SSA1,2010e 4Section 2010e. 67.05 (6a) (bm) 4. of the statutes is amended to read:
SB21-SSA1,643,75 67.05 (6a) (bm) 4. Bonds that are not subject to a referendum as a result of sub.
6(7) (cc), (h) or (i) or promissory notes issued for the purposes of sub. (7) (cc), (er), (h),
7or (i).
SB21-SSA1,2010m 8Section 2010m. 67.05 (7) (d) 2. of the statutes is amended to read:
SB21-SSA1,643,139 67.05 (7) (d) 2. If a school board adopts an initial resolution to raise an amount
10of money by a bond issue, and either sub. (6a) (a) 2. does not apply as a result of sub.
11(6a) (b) or the initial resolution is not subject to a referendum as a result of par. (cc),
12(er), (h), or (i), the school board has the power to borrow and spend the amount for
13the purpose stated without the approval of the electors of the school district.
SB21-SSA1,2010s 14Section 2010s. 67.05 (7) (er) of the statutes is created to read:
SB21-SSA1,643,2015 67.05 (7) (er) An initial resolution adopted by the school board of a school
16district for the purpose of issuing up to $2,000,000 in debt for the costs associated
17with an environmental remediation project on district-owned property and under an
18environmental remediation plan approved by the department of natural resources
19and the federal environmental protection agency shall not be submitted to a
20referendum vote.
SB21-SSA1,2012m 21Section 2012m. 67.12 (12) (e) 2. of the statutes is amended to read:
SB21-SSA1,644,2022 67.12 (12) (e) 2. Unless the purpose and amount of the borrowing have been
23approved by the electors under s. 67.05 (6a) or deemed approved by the electors under
24s. 67.05 (7) (d) 3., the purpose is to refund any outstanding municipal obligation, the
25purpose is to pay unfunded prior service liability contributions under the Wisconsin

1retirement system if all of the proceeds of the note will be used for that purpose, the
2borrowing would not be subject to a referendum as a bond issue under s. 67.05 (7) (cc),
3(er), (h), or (i), or subd. 2g. or par. (f) or (h) applies, the school district clerk shall,
4within 10 days after a school board adopts a resolution under subd. 1. to issue a
5promissory note in excess of $5,000, publish notice of such adoption as a class 1
6notice, under ch. 985. Alternatively, the notice may be posted as provided under s.
710.05. The notice need not set forth the full contents of the resolution, but shall state
8the maximum amount proposed to be borrowed, the purpose thereof, that the
9resolution was adopted under this subsection, and the place where, and the hours
10during which, the resolution may be inspected. If, within 30 days after publication
11or posting, a petition conforming to the requirements of s. 8.40 is filed with the school
12district clerk for a referendum on the resolution signed by at least 7,500 electors of
13the district or at least 20% of the number of district electors voting for governor at
14the last general election, as determined under s. 115.01 (13), whichever is the lesser,
15then the resolution shall not be effective unless adopted by a majority of the district
16electors voting at the referendum. The referendum shall be called in the manner
17provided under s. 67.05 (6a), except that the question which appears on the ballot
18shall be "Shall .... (name of district) borrow the sum of $.... for (state purpose) by
19issuing its general obligation promissory note (or notes) under section 67.12 (12) of
20the Wisconsin Statutes?"
SB21-SSA1,2012q 21Section 2012q. 68.14 (1) of the statutes is amended to read:
SB21-SSA1,645,222 68.14 (1) The seeking of a review pursuant to s. 68.10 or 68.13 does not preclude
23a person aggrieved from seeking relief from the governing body of the municipality
24or any of its boards, commissions, committees, or agencies which may have

1jurisdiction, except that the authority under this section of a county board of a county
2with a population of 750,000 or more is subject to the limitations in s. 59.17 (2) (d)
.
SB21-SSA1,2012t 3Section 2012t. 69.20 (3) (h) of the statutes is created to read:
SB21-SSA1,645,54 69.20 (3) (h) 1. In this paragraph, "qualified independent researcher" means
5a faculty member of a university who satisfies all of the following:
SB21-SSA1,645,86 a. The faculty member has an approved protocol from an institutional review
7board for human subjects research to work with data containing personal
8information for the purposes of evaluating the program under s. 119.23.
SB21-SSA1,645,119 b. The faculty member has received from the state and properly managed data
10containing personal information for the purposes of evaluating the program under
11s. 119.23 before the effective date of this subd. 1. b. .... [LRB inserts date].
SB21-SSA1,645,1812 2. The state registrar shall effect a disclosure of information prohibited under
13sub. (2) to a qualified independent researcher for the purpose of cross-matching the
14information disclosed by the registrar with information in a database that both is in
15the possession of the qualified independent researcher and contains information
16regarding pupils participating in the program under s. 119.23. The state registrar
17may charge a fee to the qualified independent researcher for the information that
18does not exceed the cost incurred by the state registrar to provide the information.
SB21-SSA1,2033b 19Section 2033b. 70.11 (2) of the statutes is amended to read:
SB21-SSA1,646,920 70.11 (2) Municipal property and property of certain districts, exception.
21Property owned by any county, city, village, town, school district, technical college
22district, public inland lake protection and rehabilitation district, metropolitan
23sewerage district, municipal water district created under s. 198.22, commission
24created under s. 66.0304 (3),
joint local water authority created under s. 66.0823,
25long-term care district under s. 46.2895 or town sanitary district; lands belonging

1to cities of any other state used for public parks; land tax-deeded to any county or
2city before January 2; but any residence located upon property owned by the county
3for park purposes that is rented out by the county for a nonpark purpose shall not
4be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
5exemption shall not apply to land conveyed after August 17, 1961, to any such
6governmental unit or for its benefit while the grantor or others for his or her benefit
7are permitted to occupy the land or part thereof in consideration for the conveyance.
8Leasing the property exempt under this subsection, regardless of the lessee and the
9use of the leasehold income, does not render that property taxable.
SB21-SSA1,2037d 10Section 2037d. 70.11 (47) of the statutes is created to read:
SB21-SSA1,646,1211 70.11 (47) Nonprofit corporation created by a commission. All property
12owned or leased by a nonprofit corporation created under s. 66.0304 (4e).
SB21-SSA1,2048 13Section 2048. 70.119 (3) (e) of the statutes is amended to read:
SB21-SSA1,646,1814 70.119 (3) (e) "State facilities" means all property owned and operated by the
15state for the purpose of carrying out usual state functions, including the branch
16campuses of the university of Wisconsin system but not including land held for
17highway right-of-way purposes or acquired and held for purposes under s. 85.08 or
1885.09
.
SB21-SSA1,2056d 19Section 2056d. 70.375 (6) of the statutes is amended to read:
SB21-SSA1,647,1120 70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and
21thereafter, the dollar amounts in sub. (5) and s. 70.395 (1) and (2) (d) 1m. and 5. a.
22and (dg) shall be changed to reflect the percentage change between the gross national
23product deflator for June of the current year and the gross national product deflator
24for June of the previous year, as determined by the U.S. department of commerce as
25of December 30 of the year for which the taxes are due, except that no annual increase

1may be more than 10%. For calendar year 1983 and corresponding fiscal years and
2thereafter until calendar year 1997 and corresponding fiscal years, the dollar
3amounts in s. 70.395 (1m), 1995 stats., shall be changed to reflect the percentage
4change between the gross national product deflator for June of the current year and
5the gross national product deflator for June of the previous year, as determined by
6the U.S. department of commerce as of December 30 of the year for which the taxes
7are due, except that no annual increase may be more than 10%. The revised amounts
8shall be rounded to the nearest whole number divisible by 100 and shall not be
9reduced below the amounts under sub. (5) on November 28, 1981. Annually, the
10department shall adopt any changes in dollar amounts required under this
11subsection and incorporate them into the appropriate tax forms.
SB21-SSA1,2103 12Section 2103. 70.99 (3) (a) of the statutes is amended to read:
SB21-SSA1,647,2213 70.99 (3) (a) The office division of state employment relations personnel
14management in the department of administration
shall recommend a reasonable
15salary range for the county assessor for each county based upon pay for comparable
16work or qualifications in that county. If, by contractual agreement under s. 66.0301,
172 or more counties join to employ one county assessor with the approval of the
18secretary of revenue, the office division of state employment relations personnel
19management
shall recommend a reasonable salary range for the county assessor
20under the agreement. The department of revenue shall assist the county in
21establishing the budget for the county assessor's offices, including the number of
22personnel and their qualifications, based on the anticipated workload.
SB21-SSA1,2107 23Section 2107. 71.01 (6) (a) of the statutes is repealed.
SB21-SSA1,2108 24Section 2108. 71.01 (6) (g) of the statutes is amended to read:
SB21-SSA1,650,13
171.01 (6) (g) For taxable years that begin after December 31, 2008, and before
2January 1, 2011, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2008, excluding sections 103,
5104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
8P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
9sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
10308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,
11337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,
121310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section
1311146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates
14to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
15207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L.
16110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234,
17sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246, except section 15316 of P.L.
18110-246, P.L. 110-289, except section 3093 of P.L. 110-289, P.L. 110-317, and P.L.
19110-343, except section 301 of division B and section 313 of division C of P.L. 110-343,
20and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
21division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
22111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,
23and P.L. 113-168, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
24100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
25101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.

1102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
2(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
3103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
4(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
5105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
6106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
7P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
8107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
9107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
10excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
11excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
12excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
13excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
14P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
151305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
16109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
17section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
18relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
19109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
20109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245, excluding sections 110, 113, and
21301 of P.L. 110-245, section 15316 of P.L. 110-246, section 3093 of P.L. 110-289,
22section 301 of division B and section 313 of division C of P.L. 110-343, P.L. 110-351,
23P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division
24B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
25111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,

1and P.L. 113-168
. The Internal Revenue Code applies for Wisconsin purposes at the
2same time as for federal purposes. Amendments to the federal Internal Revenue
3Code enacted after December 31, 2008, do not apply to this paragraph with respect
4to taxable years beginning after December 31, 2008, and before January 1, 2011,
5except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401,
61402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.
7111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,
8section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, and changes that
9indirectly affect the provisions applicable to this subchapter made by sections 1261,
101262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301
11of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L.
12111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, apply for
13Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2109 14Section 2109. 71.01 (6) (h) of the statutes is amended to read:
SB21-SSA1,653,2315 71.01 (6) (h) For taxable years that begin after December 31, 2010, and before
16January 1, 2013, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 2010, excluding sections 103,
19104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
22P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
23sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
24308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,
25337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,

11310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section
211146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates
3to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
4207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,
5412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,
6P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.
7110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),
8(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,
9P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
10110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,
11P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313
12and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,
131402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.
14111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,
15and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152, P.L.
16111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215 and
17217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113
18of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L. 112-240 and
19by P.L. 113-168
, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
20100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
21101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
24103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
25(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.

1105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
2106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
3P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
4107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
5107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
6excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
7excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
8excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
9excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
10P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
111305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
12109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
13section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
14relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
15109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,
16P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
17of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
188234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
19and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
20of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,
2115312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding
22sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)
23of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
24of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,
251402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.

1111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,
29022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.
3111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections
42014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.
5112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin
6purposes at the same time as for federal purposes, except that changes made by
7section 209 of P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
8of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
98234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
10and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
11of P.L. 110-172, sections 110 and 113 of P.L. 110-245, sections 15312, 15313, 15314,
12and 15342 of P.L. 110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and
133092 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections
14116, 208, and 211 of division B and section 504 of division C of P.L. 110-343, section
1514 of P.L. 111-92, sections 531, 532, and 533 of P.L. 111-147, sections 10908 and
1610909 of P.L. 111-148, and section 2043 of P.L. 111-240 do not apply for taxable years
17beginning before January 1, 2011. Amendments to the federal Internal Revenue
18Code enacted after December 31, 2010, do not apply to this paragraph with respect
19to taxable years beginning after December 31, 2010, and before January 1, 2013,
20except that changes to the Internal Revenue Code made by section 902 of P.L.
21112-240 and by P.L. 113-168, and changes that indirectly affect the provisions
22applicable to this subchapter made by section 902 of P.L. 112-240 and by P.L.
23113-168
, apply for Wisconsin purposes at the same time as for federal purposes.
SB21-SSA1,2110 24Section 2110. 71.01 (6) (i) of the statutes is amended to read:
SB21-SSA1,657,12
171.01 (6) (i) For taxable years that begin after December 31, 2012, and before
2January 1, 2014,
for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2010, excluding sections 103,
5104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
6(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
8section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
9and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and
10403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909,
11and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
121325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59,
13section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
14402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513
15of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424,
16and 425 of division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except
17sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2,
183, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
19110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246,
20except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections
213071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343,
22except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
23division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521,
241522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L. 111-147, P.L.
25111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021,

19022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L. 111-152, except sections
21403 and 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L.
3111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections
42014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended
5by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241,
640242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L.
7113-168,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
8101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
9102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
10102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
12104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
14105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
15106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573,
16P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
17107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
18107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
19excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
20excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
21excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
22excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
23P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
241305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
25109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

1section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
2relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
3109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,
4P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
5of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
68234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
7and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
8of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,
915312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding
10sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)
11of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
12of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,
131402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.
14111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004,
159005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
16111-148, sections 1403 and 1407 of P.L. 111-152, P.L. 111-192, section 1601 of P.L.
17111-203, sections 215 and 217 of P.L. 111-226, sections 2014, 2043, 2111, 2112, and
182113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L. 112-10, section 1108 of P.L.
19112-95, and sections 40211, 40241, 40242, 100121 of P.L. 112-141, and sections 101
20and 902 of P.L. 112-240, and P.L. 113-168. The Internal Revenue Code applies for
21Wisconsin purposes at the same time as for federal purposes, except that changes
22made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
23111-148, sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L. 112-10, section
241108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141
25do not apply for taxable years beginning before January 1, 2013. Amendments to the

1federal Internal Revenue Code enacted after December 31, 2010, do not apply to this
2paragraph with respect to taxable years beginning after December 31, 2010, except
3that changes to the Internal Revenue Code made by section 1858 of P.L. 112-10,
4section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
5112-141, and changes that indirectly affect the provisions applicable to this
6subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and
7sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply for taxable
8years beginning before January 1, 2013, and changes to the Internal Revenue Code
9made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, and changes that
10indirectly affect the provisions applicable to this subchapter made by sections 101
11and 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin purposes at the
12same time as for federal purposes.
SB21-SSA1,2111 13Section 2111. 71.01 (6) (j) of the statutes is created to read:
SB21-SSA1,657,1814 71.01 (6) (j) 1. For taxable years beginning after December 31, 2013, for
15individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
16reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
17as amended to December 31, 2013, except as provided in subds. 2. and 3. and subject
18to subd. 4.
SB21-SSA1,658,619 2. For purposes of this paragraph, "Internal Revenue Code" does not include
20the following provisions of federal public laws for taxable years beginning after
21December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
22106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
23109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
24P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
25110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections

115303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,
2and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections
31232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,
4214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753,
5754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,
6323, 324, 326, 327, and 411 of P.L. 112-240.
SB21-SSA1,658,107 3. For purposes of this paragraph, "Internal Revenue Code" does not include
8amendments to the federal Internal Revenue Code enacted after December 31, 2013,
9except that "Internal Revenue Code" includes the provisions of the following federal
10public laws:
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