SB2-SSA1,7 21Section 7. 66.1105 (6m) (d) 4. of the statutes is amended to read:
SB2-SSA1,9,422 66.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the
23department of revenue shall notify the city that the report is past due. If the city does
24not file the report within 60 days of the date on the notice, except as provided in this
25subdivision, the department shall charge the city a fee of $100 per day for each day

1that the report is past due, up to a maximum penalty of $6,000 per report. If the city
2does not pay within 30 days of issuance, the department of revenue shall reduce and
3withhold the amount of the shared revenue payments to the city under subch. I of
4ch. 79
s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
SB2-SSA1,8 5Section 8 . 70.11 (4) (b) 3. of the statutes is created to read:
SB2-SSA1,9,96 70.11 (4) (b) 3. Leasing all or part of property described in par. (a) that is owned
7by a church or religious association or institution to an educational association or
8institution exempt under par. (a) does not render the property taxable, regardless of
9how the lessor uses the leasehold income.
SB2-SSA1,9 10Section 9. 70.46 (4) of the statutes is amended to read:
SB2-SSA1,9,1911 70.46 (4) No board of review may be constituted unless it includes at least one
12voting member who, within 2 years of the board's first meeting, has attended
all
13members complete in each year
a training session under s. 73.03 (55) and unless that
14member is the municipality's chief executive officer or that officer's designee
. All but
15one member of the board may satisfy the training requirement under this subsection
16by participating in the training electronically. At least one member shall attend
17training in-person each year
. The municipal clerk shall provide an affidavit to the
18department of revenue stating whether the requirement under this subsection has
19been fulfilled.
SB2-SSA1,10 20Section 10. 70.855 (4) (b) of the statutes is amended to read:
SB2-SSA1,9,2521 70.855 (4) (b) If the department of revenue does not receive the fee imposed on
22a municipality under par. (a) by March 31 of the year following the department's
23determination under sub. (2) (b), the department shall reduce the distribution made
24to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall
25transfer that amount to the appropriation under s. 20.566 (2) (ga).
SB2-SSA1,11
1Section 11. 70.995 (8) (c) 1. of the statutes is amended to read:
SB2-SSA1,10,162 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
3from assessment under this section to assessment under s. 70.32 (1) of property shall
4be first made in writing on a form prescribed by the department of revenue that
5specifies that the objector shall set forth the reasons for the objection, the objector's
6estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
7estimate of the correct assessment. An objection shall be filed with the state board
8of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when
9the objection is filed unless a fee has been paid in respect to the same piece of property
10and that appeal has not been finally adjudicated. The objection is not filed until the
11fee is paid. Neither the state board of assessors nor the tax appeals commission may
12waive the requirement that objections be in writing. Persons who own land and
13improvements to that land may object to the aggregate value of that land and
14improvements to that land, but no person who owns land and improvements to that
15land may object only to the valuation of that land or only to the valuation of
16improvements to that land.
SB2-SSA1,12 17Section 12. 70.995 (8) (d) of the statutes is amended to read:
SB2-SSA1,11,518 70.995 (8) (d) A municipality may file an objection with the state board of
19assessors to the amount, valuation, or taxability under this section or to the change
20from assessment under this section to assessment under s. 70.32 (1) of a specific
21property having a situs in the municipality, whether or not the owner of the specific
22property in question has filed an objection. Objection shall be made on a form
23prescribed by the department and filed with the board within the time prescribed in
24par. (b) 1. If the person assessed files an objection and the municipality affected does
25not file an objection, the municipality affected may file an appeal to that objection

1within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid
2when the objection is filed unless a fee has been paid in respect to the same piece of
3property and that appeal has not been finally adjudicated. The objection is not filed
4until the fee is paid. The board shall forthwith notify the person assessed of the
5objection filed by the municipality.
SB2-SSA1,13 6Section 13 . 70.995 (14) (b) of the statutes is amended to read:
SB2-SSA1,11,107 70.995 (14) (b) If the department of revenue does not receive the fee imposed
8on a municipality under par. (a) by March 31 of each year, the department shall
9reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the
10amount of the fee.
SB2-SSA1,14 11Section 14 . 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
SB2-SSA1,15 12Section 15 . 71.01 (6) (j) 3. m. of the statutes is created to read:
SB2-SSA1,11,1413 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
14division U of P.L. 115-141.
SB2-SSA1,16 15Section 16 . 71.01 (6) (j) 3. n. of the statutes is created to read:
SB2-SSA1,11,1716 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
17of division O of P.L. 116-94.
SB2-SSA1,17 18Section 17 . 71.01 (6) (k) 3. of the statutes is amended to read:
SB2-SSA1,11,2419 71.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
20not include amendments to the federal Internal Revenue Code enacted after
21December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
2211025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
23101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
24102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SSA1,18 25Section 18 . 71.01 (6) (L) 1. of the statutes is amended to read:
SB2-SSA1,12,5
171.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
2before January 1, 2021,
for individuals 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, 2017, except as provided in
5subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB2-SSA1,19 6Section 19 . 71.01 (6) (L) 3. of the statutes is amended to read:
SB2-SSA1,12,177 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
8not include amendments to the federal Internal Revenue Code enacted after
9December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1040413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
11401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
12115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
13110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
141302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

15sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
16division A of P.L. 116-136; and sections 208, 209, and 214 of division EE and sections
17277, 280, and 285 of division N of P.L. 116-260
.
SB2-SSA1,20 18Section 20 . 71.01 (6) (L) 4. of the statutes is amended to read:
SB2-SSA1,12,2419 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
20laws that directly or indirectly affect the Internal Revenue Code, as defined in this
21paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
22except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
2313306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
24first apply for taxable years beginning after December 31, 2017
.
SB2-SSA1,21 25Section 21 . 71.01 (6) (m) of the statutes is created to read:
SB2-SSA1,13,5
171.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for
2individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
3reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
4as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
5and subject to subd. 4.
SB2-SSA1,14,56 2. For purposes of this paragraph, “Internal Revenue Code” does not include
7the following provisions of federal public laws for taxable years beginning after
8December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
9106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
10109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
11P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
12110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1315351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
14312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
151501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
16111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
17111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
18411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
19P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
20171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
2113201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2213801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2314221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
2440306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
25sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),

1(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
2115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
3sections 2304 and 2306 of P.L. 116-136; and sections 101, 111, 114, 115, 116, 118 (a)
4and (d), 133, 137, 138, 202, 210, 211, and 213 of division EE and sections 276 and 278
5of division N of P.L. 116-260.
SB2-SSA1,14,76 3. For purposes of this paragraph, “Internal Revenue Code” does not include
7amendments to the federal Internal Revenue Code enacted after December 31, 2020.
SB2-SSA1,14,188 4. For purposes of this paragraph, the provisions of federal public laws that
9directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
10apply for Wisconsin purposes at the same time as for federal purposes, except that
11changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
1240309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
13101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
141122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
15101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
16302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and
17304 of division EE of P.L. 116-260 apply for taxable years beginning after December
1831, 2020.
SB2-SSA1,22 19Section 22 . 71.01 (7g) of the statutes is created to read:
SB2-SSA1,14,2120 71.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
21includes section 109 of division U of P.L. 115-141.
SB2-SSA1,23 22Section 23 . 71.05 (1) (ae) of the statutes is repealed.
SB2-SSA1,24 23Section 24 . 71.05 (1) (am) of the statutes is amended to read:
SB2-SSA1,15,3
171.05 (1) (am) Military retirement systems. All retirement payments received
2from the U.S. military employee retirement system, to the extent that such payments
3are not exempt under par. (a) or (ae) or sub. (6) (b) 54.
SB2-SSA1,25 4Section 25 . 71.05 (1) (an) of the statutes is amended to read:
SB2-SSA1,15,95 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments
6received from the U.S. government that relate to service with the coast guard, the
7commissioned corps of the national oceanic and atmospheric administration, or the
8commissioned corps of the public health service, to the extent that such payments are
9not exempt under par. (a), (ae), or (am) or sub. (6) (b) 54.
SB2-SSA1,26 10Section 26 . 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.)
11and amended to read:
SB2-SSA1,16,812 71.05 (6) (b) 4. (intro.) Disability payments other than disability payments that
13are paid from a retirement plan, the payments from which are exempt under sub.
14subs. (1) (ae), (am), and (an) and (6) (b) 54., if the individual either is single or is
15married and files a joint return, to the extent those payments are excludable under
16section 105 (d) of the Internal Revenue Code as it existed immediately prior to its
17repeal in 1983 by section 122 (b) of P.L. 98-21, except that if an individual is divorced
18during the taxable year that individual may subtract an amount only if that person
19is disabled and the amount that may be subtracted then is $100 for each week that
20payments are received or the amount of disability pay reported as income, whichever
21is less. If the exclusion under this subdivision is claimed on a joint return and only
22one of the spouses is disabled, the maximum exclusion is $100 for each week that
23payments are received or the amount of disability pay reported as income, whichever
24is less.
and is under 65 years of age before the close of the taxable year to which the
25subtraction relates, retired on disability, and, when the individual retired, was

1permanently and totally disabled. In this subdivision, “permanently and totally
2disabled" means an individual who is unable to engage in any substantial gainful
3activity by reason of any medically determinable physical or mental impairment that
4can be expected to result in death or which has lasted or can be expected to last for
5a continuous period of not less than 12 months. An individual shall not be considered
6permanently and totally disabled for purposes of this subdivision unless proof is
7furnished in such form and manner, and at such times, as prescribed by the
8department. The exclusion under this subdivision shall be determined as follows:
SB2-SSA1,27 9Section 27 . 71.05 (6) (b) 4. a. to c. of the statutes are created to read:
SB2-SSA1,16,1310 71.05 (6) (b) 4. a. If the individual is single and the individual's federal adjusted
11gross income in the year to which the subtraction relates is less than $20,200, the
12maximum subtraction is $100 for each week that payments are received or the
13amount of disability pay reported as income, whichever is less.
SB2-SSA1,16,1814 b. If the individual is married and filing a joint return and the couple's federal
15adjusted gross income in the year to which the subtraction relates is less than
16$20,200, or $25,400 if both spouses are disabled, the maximum subtraction is $100
17for each week that payments are received, per spouse if both spouses are disabled,
18or the amount of disability pay reported as income, whichever is less.
SB2-SSA1,16,2319 c. If the federal adjusted gross income of the individual, or individuals if filing
20a joint return, for the taxable year, determined without regard to this subd. 4.,
21exceeds $15,000, the amount subtracted under this subd. 4. for the taxable year shall
22be reduced by an amount equal to the excess of the federal adjusted gross income over
23$15,000.
SB2-SSA1,28 24Section 28 . 71.05 (6) (b) 17. and 18. of the statutes are repealed.
SB2-SSA1,29 25Section 29 . 71.05 (6) (b) 19. c. of the statutes is amended to read:
SB2-SSA1,17,6
171.05 (6) (b) 19. c. For taxable years beginning before January 1, 2021, for a
2person who is a nonresident or a part-year resident of this state, modify the amount
3calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
4of which is the person's net earnings from a trade or business that are taxable by this
5state and the denominator of which is the person's total net earnings from a trade
6or business.
SB2-SSA1,30 7Section 30 . 71.05 (6) (b) 19. cm. of the statutes is created to read:
SB2-SSA1,17,208 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, for
9a person who is a nonresident or a part-year resident of this state, modify the amount
10calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
11of which is the person's wages, salary, tips, unearned income, and net earnings from
12a trade or business that are taxable by this state and the denominator of which is the
13person's total wages, salary, tips, unearned income, and net earnings from a trade
14or business. In this subd. 19. cm., for married persons filing separately “ wages,
15salary, tips, unearned income, and net earnings from a trade or business" means the
16separate wages, salary, tips, unearned income, and net earnings from a trade or
17business of each spouse, and for married persons filing jointly “wages, salary, tips,
18unearned income, and net earnings from a trade or business" means the total wages,
19salary, tips, unearned income, and net earnings from a trade or business of both
20spouses.
SB2-SSA1,31 21Section 31 . 71.05 (6) (b) 19. d. of the statutes is amended to read:
SB2-SSA1,17,2422 71.05 (6) (b) 19. d. Reduce For taxable years beginning before January 1, 2021,
23reduce
the amount calculated under subd. 19. b. or c. to the person's aggregate net
24earnings from a trade or business that are taxable by this state.
SB2-SSA1,32 25Section 32 . 71.05 (6) (b) 19. dm. of the statutes is created to read:
SB2-SSA1,18,4
171.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2020,
2reduce the amount calculated under subd. 19. b. or cm. to the person's aggregate
3wages, salary, tips, unearned income, and net earnings from a trade or business that
4are taxable by this state.
SB2-SSA1,33 5Section 33 . 71.05 (6) (b) 20., 36., 37., 39., 40. and 41. of the statutes are
6repealed.
SB2-SSA1,34 7Section 34 . 71.05 (6) (b) 54. of the statutes is created to read:
SB2-SSA1,18,138 71.05 (6) (b) 54. Except for a payment that is exempt under sub. (1) (a), (am),
9or (an), or that is exempt as a railroad retirement benefit, for taxable years beginning
10after December 31, 2020, up to $5,000 of payments or distributions received each
11year by an individual from a qualified retirement plan under the Internal Revenue
12Code or from an individual retirement account established under 26 USC 408, if all
13of the following conditions apply:
SB2-SSA1,18,1514 a. The individual is at least 65 years of age before the close of the taxable year
15to which the exemption claim relates.
SB2-SSA1,18,1816 b. If the individual is single or files as head of household, his or her federal
17adjusted gross income in the year to which the exemption claim relates is less than
18$15,000.
SB2-SSA1,18,2019 c. If the individual is married and is a joint filer, the couple's federal adjusted
20gross income in the year to which the exemption claim relates is less than $30,000.
SB2-SSA1,18,2321 d. If the individual is married and files a separate return, the sum of both
22spouses' federal adjusted gross income in the year to which the exemption claim
23relates is less than $30,000.
SB2-SSA1,35 24Section 35 . 71.07 (5) (a) 15. of the statutes is amended to read:
SB2-SSA1,19,6
171.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
2under section 213 of the Internal Revenue Code that is exempt from taxation under
3s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount
4claimed as a deduction for a long-term care insurance policy under section 213 (d)
5(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
6Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
SB2-SSA1,36 7Section 36. 71.07 (9m) (h) of the statutes is amended to read:
SB2-SSA1,19,198 71.07 (9m) (h) Any person, including a nonprofit entity described in section 501
9(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
10par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
11imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
12transfer, and submits with the notification a copy of the transfer documents, and the
13department certifies ownership of the credit with each transfer. The transferor may
14file a claim for more than one taxable year on a form prescribed by the department
15to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer
16request. The transferee may first use the credit to offset tax in the taxable year of
17the transferor in which the transfer occurs and may use the credit only to offset tax
18in taxable years otherwise allowed to be claimed and carried forward by the original
19claimant.
SB2-SSA1,37 20Section 37 . 71.22 (4) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
SB2-SSA1,38 21Section 38 . 71.22 (4) (j) 3. m. of the statutes is created to read:
SB2-SSA1,19,2322 71.22 (4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
23division U of P.L. 115-141.
SB2-SSA1,39 24Section 39 . 71.22 (4) (j) 3. n. of the statutes is created to read:
SB2-SSA1,20,2
171.22 (4) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
2of division O of P.L. 116-94.
SB2-SSA1,40 3Section 40 . 71.22 (4) (k) 3. of the statutes is amended to read:
SB2-SSA1,20,94 71.22 (4) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
5not include amendments to the federal Internal Revenue Code enacted after
6December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
711025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123, sections
8101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of 115-141; and section
9102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SSA1,41 10Section 41 . 71.22 (4) (L) 1. of the statutes is amended to read:
SB2-SSA1,20,1511 71.22 (4) (L) 1. For taxable years beginning after December 31, 2017, and
12before January 1, 2021,
“Internal Revenue Code" means the federal Internal
13Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and
143. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
15(3), 71.34 (1g), 71.42 (2), and 71.98.
SB2-SSA1,42 16Section 42 . 71.22 (4) (L) 3. of the statutes is amended to read:
SB2-SSA1,21,217 71.22 (4) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
18not include amendments to the federal Internal Revenue Code enacted after
19December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
2040413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
21401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
22115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
23110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
241302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

25sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of

1division A of P.L. 116-136; and sections 208, 209, and 214 of division EE and sections
2277, 280, and 285 of division N of P.L. 116-260
.
SB2-SSA1,43 3Section 43 . 71.22 (4) (L) 4. of the statutes is amended to read:
SB2-SSA1,21,94 71.22 (4) (L) 4. For purposes of this paragraph, the provisions of federal public
5laws that directly or indirectly affect the Internal Revenue Code, as defined in this
6paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
7except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
813306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
9first apply for taxable years beginning after December 31, 2017
.
SB2-SSA1,44 10Section 44 . 71.22 (4) (m) of the statutes is created to read:
SB2-SSA1,21,1411 71.22 (4) (m) 1. For taxable years beginning after December 31, 2020, “Internal
12Revenue Code" means the federal Internal Revenue Code as amended to December
1331, 2020, except as provided in subds. 2. and 3. and subject to subd. 4., and except
14as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
SB2-SSA1,22,1415 2. For purposes of this paragraph, “Internal Revenue Code" does not include
16the following provisions of federal public laws for taxable years beginning after
17December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
18106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
19109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
20P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
21110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2215351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
23312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
241501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
25111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.

1111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
2411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
3P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
4171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
513201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
613801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
714221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
840306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
9sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
10(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
11115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
12sections 2304 and 2306 of P.L. 116-136; and sections 101, 111, 114, 115, 116, 118 (a)
13and (d), 133, 137, 138, 202, 210, 211, and 213 of division EE and sections 276 and 278
14of division N of P.L. 116-260.
SB2-SSA1,22,1615 3. For purposes of this paragraph, “Internal Revenue Code" does not include
16amendments to the federal Internal Revenue Code enacted after December 31, 2020.
SB2-SSA1,23,217 4. For purposes of this paragraph, the provisions of federal public laws that
18directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
19apply for Wisconsin purposes at the same time as for federal purposes, except that
20changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
2140309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123; section
22101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25; section
231122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and sections
24101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and
25302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302, and

1304 of division EE of P.L. 116-260 apply for taxable years beginning after December
231, 2020.
SB2-SSA1,45 3Section 45 . 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
SB2-SSA1,46 4Section 46 . 71.22 (4m) (j) 3. m. of the statutes is created to read:
SB2-SSA1,23,65 71.22 (4m) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
6division U of P.L. 115-141.
SB2-SSA1,47 7Section 47 . 71.22 (4m) (j) 3. n. of the statutes is created to read:
SB2-SSA1,23,98 71.22 (4m) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
9of division O of P.L. 116-94.
SB2-SSA1,48 10Section 48 . 71.22 (4m) (k) 3. of the statutes is amended to read:
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