LRBa0064/1
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2021 - 2022 LEGISLATURE
SENATE AMENDMENT 1,
TO SENATE BILL 2
January 25, 2021 - Offered by Senator Marklein.
SB2-SA1,2,2
6“71.01
(6) (L) 3. For purposes of this paragraph, “
Internal Revenue Code" does
7not include amendments to the federal Internal Revenue Code enacted after
8December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
940413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
10401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
11115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
12113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
13of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and
1sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
2division A of P.L.
116-136.”.
SB2-SA1,2,15
6“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 sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1040309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
115-123, section 101 (a),
11(b), and (h) of division U of P.L.
115-141, section 1203 of P.L.
116-25, section 1122 of
12P.L.
116-92, section 301 of division O, section 1302 of division P, and sections 101,
13102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
14division Q of P.L.
116-94, and section 2 of P.L.
116-98 apply for taxable years
15beginning after December 31, 2020.”.
SB2-SA1,3,6
21“71.22
(4) (L) 3. For purposes of this paragraph, “
Internal Revenue Code" does
22not include amendments to the federal Internal Revenue Code enacted after
23December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
2440413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
1401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
2115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
3113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
4of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and 5sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
6division A of P.L.
116-136.”.
SB2-SA1,3,19
10“4. For purposes of this paragraph, the provisions of federal public laws that
11directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
12apply for Wisconsin purposes at the same time as for federal purposes, except that
13changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1440309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
115-123, section 101 (a),
15(b), and (h) of division U of P.L.
115-141, section 1203 of P.L.
116-25, section 1122 of
16P.L.
116-92, section 301 of division O, section 1302 of division P, and sections 101,
17102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
18division Q of P.L.
116-94, and section 2 of P.L.
116-98 apply for taxable years
19beginning after December 31, 2020.”.
SB2-SA1,4,10
1“71.22
(4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code"
2does not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
440413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
5401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
6115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
7113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
8of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and 9sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
10division A of P.L.
116-136.”.
SB2-SA1,4,24
15“4. For purposes of this paragraph, the provisions of federal public laws that
16directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
17apply for Wisconsin purposes at the same time as for federal purposes, except that
18changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1940309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
115-123, section 101 (a),
20(b), and (h) of division U of P.L.
115-141, section 1203 of P.L.
116-25, section 1122 of
21P.L.
116-92, section 301 of division O, section 1302 of division P, and sections 101,
22102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
23division Q of P.L.
116-94, and section 2 of P.L.
116-98 apply for taxable years
24beginning after December 31, 2020.”.
SB2-SA1,5,3
218. Page 26, line 22: after “
115-123," insert “
sections 101 (m), (n), (o), (p), and
3(q), 104 (a), and 109 of division U of P.L. 115-141,".
SB2-SA1,5,14
5“71.26
(2) (b) 12. d. For purposes of subd. 12. a., “Internal Revenue Code" does
6not include amendments to the federal Internal Revenue Code enacted after
7December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
840413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
9401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
10115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
11113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
12of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and 13sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
14division A of P.L.
116-136.”.
SB2-SA1,6,3
18“e. For purposes of subd. 13. a., the provisions of federal public laws that
19directly or indirectly affect the Internal Revenue Code, as defined in this subdivision,
20apply for Wisconsin purposes at the same time as for federal purposes, except that
21changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
2240309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
115-123, section 101 (a),
23(b), and (h) of division U of P.L.
115-141, section 1203 of P.L.
116-25, section 1122 of
24P.L.
116-92, section 301 of division O, section 1302 of division P, and sections 101,
1102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
2division Q of P.L.
116-94, and section 2 of P.L.
116-98 apply for taxable years
3beginning after December 31, 2020.”.
SB2-SA1,6,17
8“71.34
(1g) (L) 3. For purposes of this paragraph, “
Internal Revenue Code" does
9not include amendments to the federal Internal Revenue Code enacted after
10December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
1140413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
12401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
13115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
14113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
15of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and 16sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
17division A of P.L.
116-136.”.
SB2-SA1,7,6
21“4. For purposes of this paragraph, the provisions of federal public laws that
22directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
23apply for Wisconsin purposes at the same time as for federal purposes, except that
24changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
140309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
115-123, section 101 (a),
2(b), and (h) of division U of P.L.
115-141, section 1203 of P.L.
116-25, section 1122 of
3P.L.
116-92, section 301 of division O, section 1302 of division P, and sections 101,
4102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
5division Q of P.L.
116-94, and section 2 of P.L.
116-98 apply for taxable years
6beginning after December 31, 2020.”.
SB2-SA1,7,21
12“71.42
(2) (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,
1540413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
16401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
17115-141; section 102 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111,
18113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302
19of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; and 20sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
21division A of P.L.
116-136.”.
SB2-SA1,8,10
1“4. For purposes of this paragraph, the provisions of federal public laws that
2directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
3apply for Wisconsin purposes at the same time as for federal purposes, except that
4changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
540309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
115-123, section 101 (a),
6(b), and (h) of division U of P.L.
115-141, section 1203 of P.L.
116-25, section 1122 of
7P.L.
116-92, section 301 of division O, section 1302 of division P, and sections 101,
8102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
9division Q of P.L.
116-94, and section 2 of P.L.
116-98 apply for taxable years
10beginning after December 31, 2020.”.
