LRBa0088/1
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2021 - 2022 LEGISLATURE
SENATE AMENDMENT 3,
TO SENATE BILL 2
February 3, 2021 - Offered by Senator Marklein.
SB2-SA3,1,11 At the locations indicated, amend the bill as follows:
SB2-SA3,1,3 21. Page 11, line 16: delete the material beginning with that line and ending
3with page 14, line 23, and substitute:
SB2-SA3,1,5 4 Section 14m. 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are
5repealed.
SB2-SA3,15m 6Section 15m. 71.01 (6) (j) 3. m. of the statutes is created to read:
SB2-SA3,1,87 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
8division U of P.L. 115-141.
SB2-SA3,16m 9Section 16m. 71.01 (6) (j) 3. n. of the statutes is created to read:
SB2-SA3,1,1110 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
11of division O of P.L. 116-94.
SB2-SA3,17m 12Section 17m. 71.01 (6) (k) 3. of the statutes is amended to read:
SB2-SA3,2,6
171.01 (6) (k) 3. For purposes of this paragraph, “ Internal Revenue Code" does
2not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
411025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
5101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
6102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SA3,18m 7Section 18m. 71.01 (6) (L) 1. of the statutes is amended to read:
SB2-SA3,2,128 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
9before January 1, 2021,
for individuals and fiduciaries, except fiduciaries of nuclear
10decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
11Internal Revenue Code as amended to December 31, 2017, except as provided in
12subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB2-SA3,19m 13Section 19m. 71.01 (6) (L) 3. of the statutes is amended to read:
SB2-SA3,2,2414 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
15not include amendments to the federal Internal Revenue Code enacted after
16December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1740413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
18401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
19115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
20110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
211302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

22sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
23division A of P.L. 116-136; and sections 202, 208, 209, and 214 of division EE and
24sections 277, 280, and 285 of division N of P.L. 116-260
.
SB2-SA3,20m 25Section 20m. 71.01 (6) (L) 4. of the statutes is amended to read:
SB2-SA3,3,6
171.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
2laws that directly or indirectly affect the Internal Revenue Code, as defined in this
3paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
4except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
513306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
6first apply for taxable years beginning after December 31, 2017
.
SB2-SA3,21m 7Section 21m. 71.01 (6) (m) of the statutes is created to read:
SB2-SA3,3,128 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for
9individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
10reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
11as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
12and subject to subd. 4.
SB2-SA3,4,1213 2. For purposes of this paragraph, “Internal Revenue Code” does not include
14the following provisions of federal public laws for taxable years beginning after
15December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
16106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
17109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
18P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
19110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2015351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
21312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
221501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
23111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
24111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
25411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division

1P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
2171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
313201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
413801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
514221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
640306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
7sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
8(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
9115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
10sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
11(d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division
12N of P.L. 116-260.
SB2-SA3,4,1413 3. For purposes of this paragraph, “Internal Revenue Code” does not include
14amendments to the federal Internal Revenue Code enacted after December 31, 2020.
SB2-SA3,4,2515 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, 41114, 41115, and 41116 of P.L. 115-123; section
20101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
211122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
22101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
23302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
24304 of division EE of P.L. 116-260 apply for taxable years beginning after December
2531, 2020.
SB2-SA3,22m
1Section 22m. 71.01 (7g) of the statutes is created to read:
SB2-SA3,5,32 71.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
3includes section 109 of division U of P.L. 115-141.”.
SB2-SA3,5,5 42. Page 19, line 20: delete the material beginning with that line and ending
5with page 30, line 2, and substitute:
SB2-SA3,5,7 6 Section 37m. 71.22 (4) (c), (d), (e), (f), (g), (h) and (i) of the statutes are
7repealed.
SB2-SA3,38m 8Section 38m. 71.22 (4) (j) 3. m. of the statutes is created to read:
SB2-SA3,5,109 71.22 (4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
10division U of P.L. 115-141.
SB2-SA3,39m 11Section 39m. 71.22 (4) (j) 3. n. of the statutes is created to read:
SB2-SA3,5,1312 71.22 (4) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
13of division O of P.L. 116-94.
SB2-SA3,40m 14Section 40m. 71.22 (4) (k) 3. of the statutes is amended to read:
SB2-SA3,5,2015 71.22 (4) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
16not include amendments to the federal Internal Revenue Code enacted after
17December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1811025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123, sections
19101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of 115-141; and section
20102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SA3,41m 21Section 41m. 71.22 (4) (L) 1. of the statutes is amended to read:
SB2-SA3,6,222 71.22 (4) (L) 1. For taxable years beginning after December 31, 2017, and
23before January 1, 2021,
“Internal Revenue Code" means the federal Internal
24Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and

13. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
2(3), 71.34 (1g), 71.42 (2), and 71.98.
SB2-SA3,42m 3Section 42m. 71.22 (4) (L) 3. of the statutes is amended to read:
SB2-SA3,6,144 71.22 (4) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
5not include amendments to the federal Internal Revenue Code enacted after
6December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
740413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
8401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
9115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
10110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
111302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

12sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
13division A of P.L. 116-136; and sections 202, 208, 209, and 214 of division EE and
14sections 277, 280, and 285 of division N of P.L. 116-260
.
SB2-SA3,43m 15Section 43m. 71.22 (4) (L) 4. of the statutes is amended to read:
SB2-SA3,6,2116 71.22 (4) (L) 4. For purposes of this paragraph, the provisions of federal public
17laws that directly or indirectly affect the Internal Revenue Code, as defined in this
18paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
19except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
2013306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
21first apply for taxable years beginning after December 31, 2017
.
SB2-SA3,44m 22Section 44m. 71.22 (4) (m) of the statutes is created to read:
SB2-SA3,7,223 71.22 (4) (m) 1. For taxable years beginning after December 31, 2020, “Internal
24Revenue Code" means the federal Internal Revenue Code as amended to December

131, 2020, except as provided in subds. 2. and 3. and subject to subd. 4., and except
2as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
SB2-SA3,8,23 2. For purposes of this paragraph, “Internal Revenue Code" does not include
4the following provisions of federal public laws for taxable years beginning after
5December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
6106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
7109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
8P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
9110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1015351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
11312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
121501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
13111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
14111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
15411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
16P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
17171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
1813201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
1913801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2014221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
2140306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
22sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
23(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
24115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
25sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and

1(d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division
2N of P.L. 116-260.
SB2-SA3,8,43 3. For purposes of this paragraph, “Internal Revenue Code" does not include
4amendments to the federal Internal Revenue Code enacted after December 31, 2020.
SB2-SA3,8,155 4. For purposes of this paragraph, the provisions of federal public laws that
6directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
7apply for Wisconsin purposes at the same time as for federal purposes, except that
8changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
940309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
10101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
111122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
12101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
13302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
14304 of division EE of P.L. 116-260 apply for taxable years beginning after December
1531, 2020.
SB2-SA3,45m 16Section 45m. 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are
17repealed.
SB2-SA3,46m 18Section 46m. 71.22 (4m) (j) 3. m. of the statutes is created to read:
SB2-SA3,8,2019 71.22 (4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
20division U of P.L. 115-141.
SB2-SA3,47m 21Section 47m. 71.22 (4m) (j) 3. n. of the statutes is created to read:
SB2-SA3,8,2322 71.22 (4m) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
23of division O of P.L. 116-94.
SB2-SA3,48m 24Section 48m. 71.22 (4m) (k) 3. of the statutes is amended to read:
SB2-SA3,9,6
171.22 (4m) (k) 3. For purposes of this paragraph, “ Internal Revenue Code" does
2not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
411025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
5101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
6102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SA3,49m 7Section 49m. 71.22 (4m) (L) 1. of the statutes is amended to read:
SB2-SA3,9,128 71.22 (4m) (L) 1. For taxable years beginning after December 31, 2017, and
9before January 1, 2021,
“Internal Revenue Code", for corporations that are subject
10to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
11Internal Revenue Code as amended to December 31, 2017, except as provided in
12subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB2-SA3,50m 13Section 50m. 71.22 (4m) (L) 3. of the statutes is amended to read:
SB2-SA3,9,2414 71.22 (4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
15not include amendments to the federal Internal Revenue Code enacted after
16December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1740413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
18401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
19115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
20110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
211302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;
22sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
23division A of P.L. 116-136; and sections 202, 208, 209, and 214 of division EE and
24sections 277, 280, and 285 of division N of P.L. 116-260
.
SB2-SA3,51m 25Section 51m. 71.22 (4m) (L) 4. of the statutes is amended to read:
SB2-SA3,10,6
171.22 (4m) (L) 4. For purposes of this paragraph, the provisions of federal
2public laws that directly or indirectly affect the Internal Revenue Code, as defined
3in this paragraph, apply for Wisconsin purposes at the same time as for federal
4purposes, except that changes made by P.L. 115-63 and sections 11026, 11027, 11028,
513207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L.
6115-97 first apply for taxable years beginning after December 31, 2017
.
SB2-SA3,52m 7Section 52m. 71.22 (4m) (m) of the statutes is created to read:
SB2-SA3,10,128 71.22 (4m) (m) 1. For taxable years beginning after December 31, 2020,
9“Internal Revenue Code," for corporations that are subject to a tax on unrelated
10business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
11amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
12and subject to subd. 4.
SB2-SA3,11,1213 2. For purposes of this paragraph, “Internal Revenue Code" does not include
14the following provisions of federal public laws for taxable years beginning after
15December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
16106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
17109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
18P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
19110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2015351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
21312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
221501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
23111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
24111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
25411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division

1P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
2171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
313201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
413801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
514221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
640306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
7sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
8(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
9115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
10sections 2304 and 2306 of P.L. 116-136; and sections 111, 114, 115, 116, 118 (a) and
11(d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division
12N of P.L. 116-260.
SB2-SA3,11,1413 3. For purposes of this paragraph, “Internal Revenue Code" does not include
14amendments to the federal Internal Revenue Code enacted after December 31, 2020.
SB2-SA3,11,2515 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, 41114, 41115, and 41116 of P.L. 115-123; section
20101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
211122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
22101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
23302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
24304 of division EE of P.L. 116-260 apply for taxable years beginning after December
2531, 2020.
SB2-SA3,53m
1Section 53m. 71.22 (5g) of the statutes is created to read:
SB2-SA3,12,32 71.22 (5g) For purposes of s. 71.22 (4) (b) and (4m) (b), 2013 stats., “Internal
3Revenue Code" includes section 109 of division U of P.L. 115-141.
SB2-SA3,54m 4Section 54m. 71.26 (2) (b) 3., 4., 5., 6., 7., 8. and 9. of the statutes are repealed.
SB2-SA3,55m 5Section 55m. 71.26 (2) (b) 10. d. of the statutes is amended to read:
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