Wisconsin 2021-2022 Regular Session Status: To Executive 2 R cosponsors

SB 2 — Relating to: various changes to the laws administered and enforced by the Department of Revenue. (FE)

Last action — Failed to pass pursuant to Senate Joint Resolution 1

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021-2022 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

1514 added · 532 removed

Plain-language change summary

The recent amendments to Senate Bill 2 involve significant revisions to the tax statutes listed in the bill. The amendments repeal various existing provisions and introduce new ones that clarify how certain sections of the federal tax code are applied in state tax calculations. This change is important because it may affect how state taxes are calculated for individuals and businesses, potentially simplifying the tax process and ensuring it aligns with recent federal law updates.

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- 2022 LEGISLATURE LRBa0088/1 JK:amn SENATE AMENDMENT 3, TO SENATE BILL 2 February 3, 2021 - Offered by SenatorARKLEIN.
- 2022 LEGISLATURE LRB-0736/1 JK:skw&kjf SENATE BILL 2 January 12, 2021 - Introduced by Senators ARKLEIN, KOOYENGA and K APENGA, cosponsored by Representatives WITTK, M ACCO, KATSMA and ZIMMERMAN .
At the locations indicated, amend the bill as follows:
Referred to Committee on Financial Institutions and Revenue.
1.
A N A CT to repeal 71.01 (6) (c), (d), (e), (f), (g), (h) and (i), 71.05 (1) (ae), 71.05 (6) (b) 17.
Page 11, line 16:
and 18., 71.05 (6) (b) 20., 36., 37., 39., 40.
delete the material beginning with that line and ending with page 14, line 23, and substitute:
and 41., 71.22 (4) (c), (d), (e), (f), (g), (h) and (i), 71.22 (4m) (c), (d), (e), (f), (g), (h) and (i), 71.26 (2) (b) 3., 4., 5., 6., 7., 8.
“SECTION 14m.
and 9., 71.34 (1g) (c), (d), (e), (f), (g), (h) and (i), 71.42 (2) (c), (d), (e), (f), (g), (h) and (i), 77.51 (13gm) (a) 1.
and 2., 77.51 (13gm) (d) 1.
and 77.51 (13gm) (d) 3.
and 4.;
to renumber and amend 71.05 (6) (b) 4., 71.76 and 77.51 (13gm) (a) (intro.);
to amend 48.561 (3) (a) 3., 48.561 (3) (b), 59.25 (3) (i), 66.0602 (3) (h) 2.
a., 66.0602 (6) (a), 66.0602 (6) (b), 66.1105 (6m) (d) 4., 70.46 (4), 70.855 (4) (b), 70.995 (8) (c) 1., 70.995 (8) (d), 70.995 (14) (b), 71.01 (6) (k) 3., 71.01 (6) (L) 1., 71.01 (6) (L) 3., 71.01 (6) (L) 4., 71.05 (1) (am), 71.05 (1) (an), 71.05 (6) (b) 19.
c., 71.05 (6) (b) 19.
d., 71.07 (5) (a) 15., 71.07 (9m) (h), 71.22 (4) (k) 3., 71.22 (4) (L) 1., 71.22 (4) (L) 3., 71.22 (4) (L) 4., 71.22 (4m) (k) 3., 71.22 (4m) (L) 1., 71.22 (4m) (L) 3., 71.22 (4m) (L) 4., 71.26 (2) (b) 10.
d., 71.26 (2) (b) 11.
d., 71.26 (2) (b) 12.
a., 71.26 (2) (b) 12.
d., 71.26 (2) (b) 12.
e., 71.28 (6) (h), 71.34 (1g) (k) 3., 71.34 - 2022 Legislature - 2 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 (1g) (L) 1., 71.34 (1g) (L) 3., 71.34 (1g) (L) 4., 71.42 (2) (k) 3., 71.42 (2) (L) 1., 71.42 (2) (L) 3., 71.42 (2) (L) 5., 71.47 (6) (h), 71.55 (10), 71.77 (7) (b), 71.83 (1) (a) 6., 73.0305, 73.09 (4) (c), 73.09 (5), 74.315 (1), 74.315 (2), 74.315 (3), 76.04 (1), 76.07 (1), 76.075, 76.13 (1), 76.13 (3), 76.28 (4) (b), 76.28 (11), 76.39 (4) (d), 76.48 (5), 77.51 (13gm) (b), 77.51 (13gm) (c), 77.51 (13gm) (d) 2., 77.51 (13gm) (d) 5., 77.52 (2m) (b), 77.54 (6) (am) 2., 77.54 (9a) (f), 77.54 (9m), 79.02 (1), 79.02 (2) (b), 79.02 (3) (a), 79.02 (3) (e), 79.035 (6), 79.035 (7) (b), 79.05 (1) (am) and 79.05 (2m);
and to create 70.11 (4) (b) 3., 71.01 (6) (j) 3.
m., 71.01 (6) (j) 3.
n., 71.01 (6) (m), 71.01 (7g), 71.05 (6) (b) 4.
a.
to c., 71.05 (6) (b) 19.
cm., 71.05 (6) (b) 19.
dm., 71.05 (6) (b) 54., 71.22 (4) (j) 3.
m., 71.22 (4) (j) 3.
n., 71.22 (4) (m), 71.22 (4m) (j) 3.
m., 71.22 (4m) (j) 3.
n., 71.22 (4m) (m), 71.22 (5g), 71.26 (2) (b) 13., 71.26 (2) (b) 14., 71.34 (1g) (j) 3.
m., 71.34 (1g) (j) 3.
n., 71.34 (1g) (m), 71.34 (1u), 71.42 (2) (j) 3.
m., 71.42 (2) (j) 3.
n., 71.42 (2) (m), 71.42 (2p), 71.52 (1g), 71.76 (2), 74.315 (1m) and 77.61 (5) (b) 8m.
of the statutes;
relating to:
various changes to the laws administered and enforced by the Department of Revenue.
Analysis by the Legislative Reference Bureau This bill makes changes to the laws administered and enforced by the Department of Revenue.
SHARED REVENUE Reimbursement amounts Under current law, the state reduces the shared revenue payments to counties and municipalities for various purposes, including for the collection of penalties and the reimbursement for other amounts.
However, current law is not consistent with regard to which components of shared revenue are reduced for these purposes.
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This bill provides that all such reductions are from the payment of all shared revenue components that the counties and municipalities receive on the fourth Monday in July and the third Monday in November.
Expenditure restraint payments Under current law, counties and municipalities receive 15 percent of their shared revenue payments on the fourth Monday in July and the remainder on the LRB-0736/1 - 2022 Legislature - 3 - JK:skw&kjf SENATE BILL 2 third Monday in November, except that municipalities receive the entire amount of their payment under the expenditure restraint program on the fourth Monday in July.
The bill allows municipalities to receive their entire expenditure restraint payment before the fourth Monday in July, upon certification by DOR.
Under current law, the inflation factor used to compute a municipality's expenditure restraint payment is a percentage equal to the average annual percentage change in the U.S.
consumer price index for all urban consumers, U.S.
city average, as determined by the U.S.
Department of Labor, for the 12 months ending on September 30.
The bill modifies the consumer price index provision so that it is for the 12 months ending on August 31.
PROPERTY Omitted property Current law requires a taxation district clerk to annually submit to DOR a listing of the taxes on property omitted from assessment in any of the previous two years that are to be included in the next assessment.
However, the clerk reports the omitted taxes only if those taxes exceed $5,000.
The bill modifies that $5,000 threshold so that the clerk reports the omitted taxes that are $250 or more for any single description of property.
The bill also provides that the clerk may not list an omitted tax that was levied on property within a tax incremental district unless the current value of the district is lower than the tax incremental base.
Objections Current law requires a person who files an objection to the assessment of the person's manufacturing property to pay a $45 fee.
The bill increases the filing fee to $200.
License fees Current law imposes license fees instead of property taxes on certain public utilities.
The fees are based, generally, on the value of a utility's property.
Utilities that are subject to the fees include light, heat, and power companies, pipeline companies, and railroad companies.
Each such company, other than a railroad company, must file a report with DOR on or before May 1 of each year.
DOR determines the value of the company's property on or before September 15.
A railroad company must file its report on or before April 15 and its value is determined on or before August 1.
The bill changes the filing and determination dates for a railroad company so that those dates are the same as those for other public utilities.
The bill also decreases the interest rate paid on refunds of license fees paid by public utilities from 9 percent to 3 percent.
Board of review Current law requires that at least one member of the board of review attend DOR training within the two-year period beginning on the date of the board's first meeting.
The bill requires all members of the board of review to complete the training each year, except that only one member needs to attend training in-person each year.
- 2022 Legislature - 4 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 Assessor certification Current law requires a person applying for an assessor certification examination to submit a $20 fee with the application.
A person applying for a renewal of an assessor certification pays a $20 recertification fee with the application.
The bill allows DOR to determine the amount of the fee for an assessor certification examination on the basis of DOR's estimate of the actual cost to administer and grade the examination, but the fee may not exceed $75.
The bill also allows DOR to determine the recertification fee.
Levy limit;
joint fire departments The property tax levy limit under current law does not apply to the amount that a city, village, or town levies to pay for charges assessed by a joint fire department or joint emergency medical services district if the current year increase in such charges is equal to or less than the percentage change in the U.S.
consumer price index for all urban consumers, U.S.
city average, as determined by the U.S.
Department of Labor, for the 12 months ending on September 30 of the year of the levy, plus 2 percent.
The bill modifies the consumer price index provision so that it is for the 12 months ending on August 31 of the year of the levy.
Leasing property owned by a church or religious organization Current law provides a property tax exemption for property owned by educational associations and institutions, benevolent associations, churches, religious associations, and certain nonprofit entities licensed by the Department of Health Services.
Leasing such property does not render the property taxable as long as the lessor uses the leasehold income for maintenance or construction debt retirement of the leased property.
However, current law allows some leased property to retain its exemption regardless of how the leasehold income is used.
For example, leasing a part of property that is owned and operated by a licensed nonprofit entity as residential housing does not render the property taxable, regardless of how the lessor uses the leasehold income.
Under this bill, leasing all or part of any property owned by a church or religious organization to an educational association or institution that is also exempt from taxation does not render the property taxable, regardless of how the lessor uses the leasehold income.
INCOME TAX Disability income subtraction Current law allows an individual with less than $20,200 of federal adjusted gross income to claim a disability income subtraction on the individual's state tax return, if the individual is under 65 years of age and retired on disability, and, when the individual retired, was permanently and totally disabled.
For a married couple filing a joint return, each spouse may claim the credit if they meet the criteria and their combined income is less than $25,400.
The bill replaces an obsolete reference to the federal Internal Revenue Code with the language used to determine the claimant's eligibility that existed under the obsolete reference.
LRB-0736/1 - 2022 Legislature - 5 - JK:skw&kjf SENATE BILL 2 Homestead credit Under current law, an individual who is under the age of 62 and who does not have a disability must have earned income in order to claim the homestead credit.
However, current law does not define earned income for purposes of claiming the credit.
The bill defines “earned income” for purposes of claiming the homestead credit as wages, salaries, tips, and other employee compensation that may be included in federal adjusted gross income for the taxable year, plus the amount of net earnings from self-employment.
Current law also requires individuals who wish to claim the homestead credit to add certain disqualified losses to homestead income in order to determine eligibility to claim the credit.
However, the requirement does not apply to an individual whose primary income is from farming and whose farming operation generates less than $250,000 in the year to which the claim relates.
The bill clarifies that an individual's primary income is from farming if the individual's gross income from farming for the year in which the claim relates is greater than 50 percent of the individual's total gross income from all sources for that year.
Final audit determinations Under current law, a taxpayer who receives a final audit determination from DOR has 90 days to report to DOR any changes or corrections related to that determination.
The bill increases the time for providing that report to 180 days.
Historic rehabilitation credit The bill modifies the procedure for transferring the historic rehabilitation tax credit so that the person transferring the credit may file a claim for more than one taxable year.
Internal Revenue Code The bill adopts for state income and franchise tax purposes various provisions of the federal Internal Revenue Code.
Medical care insurance subtraction The bill eliminates obsolete provisions related to the medical care insurance subtraction for self-employed persons.
Payments from a retirement plan Under current law, payments or distributions of $5,000 or less received each year by an individual from a qualified retirement plan is exempt from income tax if the individual is at least 65 years of age and has income of less than $15,000 if single or filing a tax return as head of household or less than $30,000 if married.
The bill changes the exemption to a subtraction that the taxpayer can choose not to claim if not claiming the subtraction would result in the taxpayer receiving a greater homestead credit.
SALES TAX University of Wisconsin Hospitals and Clinics Authority This bill provides a sales and use tax exemption for tangible personal property sold to a construction contractor who transfers the property to the University of Wisconsin Hospitals and Clinics Authority as part of constructing a facility for the - 2022 Legislature - 6 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 authority in this state.
A similar exemption applies under current law to property sold to a contractor who transfers the property to a local unit of government, technical college district, or institution or campus of the University of Wisconsin System.
Under current law, a sale of tangible personal property directly to the University of Wisconsin Hospitals and Clinics Authority is exempt from the sales and use tax, but the exemption does not apply to a contractor who purchases tangible personal property on the authority's behalf.
Property transferred with services Current law provides that persons providing landscaping, printing, fabricating, processing, or photographic services or performing services to tangible personal property may purchase for resale, without paying the sales tax, items that the person will transfer to a customer in conjunction with providing a service that is subject to the sales tax.
The bill provides that the exemption applies regardless of whether the service is taxable.
Nonprofit organizations The bill modifies the sales and use tax exemption for churches, religious organizations, and certain nonprofit organizations to conform with DOR's current practice with regard to the administration of the exemption.
The bill provides that the exemption applies to organizations that are exempt from federal taxation under section 501 (c) (3) of the Internal Revenue Code and have received a determination letter for the Internal Revenue Service.
The bill also provides that the exemption applies to churches and religious organizations that meet the requirements of section 501 (c) (3) of the Internal Revenue Code, but are not required to apply for or obtain tax-exempt status from the IRS.
Out-of-state retailer Under current law, an out-of-state retailer that has annual gross sales into this state in excess of $100,000 or 200 or more annual separate sales transactions into this state must register with DOR and collect the sales tax on those sales and transactions.
The determination of the annual gross sales and transactions is based on the retailer's taxable year for federal income tax purposes.
Under the bill, an out-of-state retailer that has annual gross sales into this state in excess of $100,000 in the previous or current calendar year must register with DOR and collect the sales tax on those sales.
Disclosure to state auditor The bill allows the state auditor and Legislative Audit Bureau to examine sales and use tax returns and related documents to the extent necessary for the LAB to carry out its duties.
OTHER Payments from counties to towns Under current law, during the period beginning on the third Monday of March and ending 10 days after the annual town meeting, a county treasurer may not pay to a town treasurer any money that belongs to the town and that is in the hands of LRB-0736/1 - 2022 Legislature - 7 - JK:skw&kjf SENATE BILL 2 the county treasurer except upon a written order of the town board.
The bill eliminates this restriction.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1.
48.561 (3) (a) 3.
of the statutes is amended to read:
48.561 (3) (a) 3.
Through a deduction of $20,101,300 from any state payment due that county under s.
79.035, 79.04, or 79.08.02 (1), as provided in par.
(b).
SECTION 2.
48.561 (3) (b) of the statutes is amended to read:
48.561 (3) (b) The department of administration shall collect the amount specified in par.
(a) 3.
from a county having a population of 750,000 or more by deducting all or part of that amount from any state payment due that county under s.
79.035, 79.04, or 79.08 79.02 (1).
The department of administration shall notify the department of revenue, by September 15 of each year, of the amount to be deducted from the state payments due under s.
79.035, 79.04, or 79.0802 (1).
The department of administration shall credit all amounts collected under this paragraph to the appropriation account under s.
20.437 (1) (kw) and shall notify the county from which those amounts are collected of that collection.
The department may not expend any moneys from the appropriation account under s.
20.437 (1) (cx) for providing services to children and families under s.
48.48 (17) until the amounts in the appropriation account under s.
20.437 (1) (kw) are exhausted.
SECTION 3.
59.25 (3) (i) of the statutes is amended to read:
- 2022 Legislature - 8 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 3 59.25(3) (i) Make annually, on the 3rd Monday of March, a certified statement, and forward the statement to each municipal clerk in the county, showing the amount of money paid from the county treasury during the year next preceding to each municipal treasurer in the county.
The statement shall specify the date of each payment, the amount thereof and the account upon which the payment was made.
It shall be unlawful for any county treasurer to pay to the treasurer of any town any money in the hands of the county treasurer belonging to the town from the 3rd Monday of March until 10 days after the annual town meeting except upon the written order of the town board.
SECTION 4.
66.0602 (3) (h) 2.
a.
of the statutes is amended to read:
66.0602 (3) (h) 2.
a.
The total charges assessed by the joint fire department or the joint emergency medical services district for the current year increase, relative to the total charges assessed by the joint fire department or the joint emergency medical services district for the previous year, by a percentage that is less than or equal to the percentage change in the U.S.
consumer price index for all urban consumers, U.S.
city average, as determined by the U.S.
department of labor, for the 12 months ending on September 30 August 31 of the year of the levy, plus 2 percent.
SECTION 5.
66.0602 (6) (a) of the statutes is amended to read:
66.0602 (6) (a) Reduce the amount of county and municipal aid payments payment to the political subdivision under s.
79.035 79.02 (1) in the following year by an amount equal to the amount of the penalized excess.
SECTION 6.
66.0602 (6) (b) of the statutes is amended to read:
66.0602 (6) (b) Ensure that the amount of any reductions in county and municipal aid payments under par.
(a) lapses to the general fund.
SECTION 7.
66.1105 (6m) (d) 4.
of the statutes is amended to read:
LRB-0736/1 - 2022 Legislature - 9 - JK:skw&kjf SECTION 7 SENATE BILL 2 66.1105 (6m) (d) 4.
If an annual report is not timely filed under par.
(c), the department of revenue shall notify the city that the report is past due.
If the city does not file the report within 60 days of the date on the notice, except as provided in this subdivision, the department shall charge the city a fee of $100 per day for each day that the report is past due, up to a maximum penalty of $6,000 per report.
If the city does not pay within 30 days of issuance, the department of revenue shall reduce and withhold the amount of the shared revenue payments to the city under subch.
I of ch.
79 s.
79.02 (1), in the following year, by an amount equal to the unpaid penalty.
SECTION 8.
70.11 (4) (b) 3.
of the statutes is created to read:
70.11(4) (b) 3.
Leasing all or part of property described in par.
(a) that is owned by a church or religious association or institution to an educational association or institution exempt under par.
(a) does not render the property taxable, regardless of how the lessor uses the leasehold income.
SECTION 9.
70.46 (4) of the statutes is amended to read:
70.46 (4) No board of review may be constituted unless it includes at least one voting member who, within 2 years of the board's first meeting, has attended all members complete in each year a training session under s.
73.03 (55) and unless that member is the municipality's chief executive officer or that officer's designee.
All but one member of the board may satisfy the training requirement under this subsection by participating in the training electronically.
At least one member shall attend training in-person each year.
The municipal clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection has been fulfilled.
SECTION 10.
70.855 (4) (b) of the statutes is amended to read:
- 2022 Legislature - 10 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 10 70.855 (4) (b) If the department of revenue does not receive the fee imposed on a municipality under par.
(a) by March 31 of the year following the department's determination under sub.
(2) (b), the department shall reduce the distribution made to the municipality under s.
79.02 (2)(1) by the amount of the fee and shall transfer that amount to the appropriation under s.
20.566 (2) (ga).
SECTION 11.
70.995 (8) (c) 1.
of the statutes is amended to read:
70.995 (8) (c) 1.
All objections to the amount, valuation, taxability, or change from assessment under this section to assessment under s.
70.32 (1) of property shall be first made in writing on a form prescribed by the department of revenue that specifies that the objector shall set forth the reasons for the objection, the objector's estimate of the correct assessment, and the basis under s.
70.32 (1) for the objector's estimate of the correct assessment.
An objection shall be filed with the state board of assessors within the time prescribed in par.
(b) 1.
A $45hall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated.
The objection is not filed until the fee is paid.
Neither the state board of assessors nor the tax appeals commission may waive the requirement that objections be in writing.
Persons who own land and improvements to that land may object to the aggregate value of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.
SECTION 12.
70.995 (8) (d) of the statutes is amended to read:
70.995 (8) (d) A municipality may file an objection with the state board of assessors to the amount, valuation, or taxability under this section or to the change from assessment under this section to assessment under s.
70.32 (1) of a specific LRB-0736/1 - 2022 Legislature - 11 - JK:skw&kjf S ECTION 12 SENATE BILL 2 property having a situs in the municipality, whether or not the owner of the specific property in question has filed an objection.
Objection shall be made on a form prescribed by the department and filed with the board within the time prescribed in par.
(b) 1.
If the person assessed files an objection and the municipality affected does not file an objection, the municipality affected may file an appeal to that objection within 15 days after the person's objection is filed.
A $45 $200 filing fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated.
The objection is not filed until the fee is paid.
The board shall forthwith notify the person assessed of the objection filed by the municipality.
SECTION 13.
70.995 (14) (b) of the statutes is amended to read:
70.995 (14) (b) If the department of revenue does not receive the fee imposed on a municipality under par.
(a) by March 31 of each year, the department shall reduce the distribution made to the municipality under s.
79.02 (2) (b) the amount of the fee.
SECTION 14.
SECTION 15m.
SECTION 15.
Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L.
Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division U of P.L.
SECTION 16m.
SECTION 16.
SECTION 17m.
SECTION 17.
LRBa0088/1 - 2022 Legislature - 2 - JK:amn 71.01 (6) (k) 3.
71.01 (6) (k) 3.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2016, except that “Internal Revenue Code” includes sections 11024, 11025, and 13543 of P.L.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after - 2022 Legislature - 12 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 17 December 31, 2016, except that “Internal Revenue Code” includes sections 11024, 11025, and 13543 of P.L.
sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L.
115-141;
SECTION 18m.
SECTION 18.
SECTION 19m.
SECTION 19.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307, 40413, and 41113 of P.L.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307 and 40413 of P.L.
sections 101 (m), (n), (o), (p), and (q), 104 (a), 109, 401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
section 1203 of P.L.
115-141;
116-25;
sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L.
section 102 of division M, sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
section 2 (b) of P.L.
116-136;
116-98;
and sections 202, 208, 209, and 214 of division EE and sections 277, 280, and 285 of division N of P.L.
and sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
116-260.
116-136.
SECTION 20m.
SECTION 20.
LRBa0088/1 - 2022 Legislature - 3 - JK:amn 71.01 (6) (L) 4.
71.01 (6) (L) 4.
115-63 and sections 11026, 11027, 11028, 13207, 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L.
115-63 and sections 11026, 11027, 11028, 13207, LRB-0736/1 - 2022 Legislature - 13 - JK:skw&kjf S ECTION 20 SENATE BILL 2 13306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L.
SECTION 21m.
SECTION 21.
For taxable years beginning after December 31, 2020, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2020, except as provided in subds.
For taxable years beginning after December 31, 2020, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2019, except as provided in subds.
section 305 of division LRBa0088/1 - 2022 Legislature - 4 - JK:amn P of P.L.
section 305 of division P of P.L.
sections 11011, 11012, 13201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L.
sections 11011, 11012, 13201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, - 2022 Legislature - 14 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 21 14221, 14222, 14301, 14302, 14304, and 14401 of P.L.
sections 104, 114, 115, 116, 130, and 145 of division Q of P.L.
and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116, 117, 118, 130, 132, and 145 of division Q of P.L.
116-94;
116-94.
sections 2304 and 2306 of P.L.
116-136;
and sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division N of P.L.
116-260.
For purposes of this paragraph, “Internal Revenue Code” does not include amendments to the federal Internal Revenue Code enacted after December 31, 2020.
For purposes of this paragraph, “Internal Revenue Code” does not include amendments to the federal Internal Revenue Code enacted after December 31, 2019, except that "Internal Revenue Code" includes sections 7001, 7002, 7003, 7004, and 7005 of division G of P.L.
116-127 and sections 1106, 2201, 2202, 2203, 2204, 2205, 2206, 2301, 2302, 2303, 2305, 2307, 2308, 3606, 3608, 3609, 3701, 3702, and 4007 of division A of P.L.
116-136.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 13516 of P.L.
115-123;
115-97, sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
section 101 (a), (b), and (h) of division U of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141;
115-141, section 1122 of P.L.
section 1203 of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-25;
116-94, and section 2 of P.L.
section 1122 of P.L.
116-98 apply for taxable years beginning after December 31, 2020.
116-92;
SECTION 22.
section 301 of division O, section 1302 of division P, and sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of division Q of P.L.
116-94;
section 2 of P.L.
116-98;
and sections 301, 302, and 304 of division EE of P.L.
116-260 apply for taxable years beginning after December 31, 2020.
LRBa0088/1 - 2022 Legislature - 5 - JK:amn SECTION 22m.
115-141.”.
115-141.
2.
SECTION 23.
Page 19, line 20:
71.05 (1) (ae) of the statutes is repealed.
delete the material beginning with that line and ending with page 30, line 2, and substitute:
SECTION 24.
“SECTION 37m.
71.05 (1) (am) of the statutes is amended to read:
LRB-0736/1 - 2022 Legislature - 15 - JK:skw&kjf S ECTION 24 SENATE BILL 2 71.05 (1) (am) Military retirement systems.
All retirement payments received from the U.S.
military employee retirement system, to the extent that such payments are not exempt under par.
(a) or (ae) or sub.
(6) (b) 54.
SECTION 25.
71.05 (1) (an) of the statutes is amended to read:
71.05(1) (an) Uniformed services retirement benefits.
All retirement payments received from the U.S.
government that relate to service with the coast guard, the commissioned corps of the national oceanic and atmospheric administration, or the commissioned corps of the public health service, to the extent that such payments are not exempt under par.
(a), (ae), or (am) or sub.
(6) (b) 54.
SECTION 26.
71.05 (6) (b) 4.
of the statutes is renumbered 71.05 (6) (b) 4.
(intro.) and amended to read:
71.05(6) (b) 4.
(intro.) Disability payments other than disability payments that are paid from a retirement plan, the payments from which are exempt under sub.
subs.
(1) (ae), (am), and (an) and (6) (b) 54., if the individual either is single or is married and files a joint return, to the extent those payments are excludable under section 105 (d) of the Internal Revenue Code as it existed immediately prior to its repeal in 1983 by section 122 (b) of P.L.
98-21, except that if an individual is divorced during the taxable year that individual may subtract an amount only if that person is disabled and the amount that may be subtracted then is $100 for each week that payments are received or the amount of disability pay reported as income, whichever is less.
If the exclusion under this subdivision is claimed on a joint return and only one of the spouses is disabled, the maximum exclusion is $100 for each week that payments are received or the amount of disability pay reported as income, whichever is less.
and is under 65 years of age before the close of the taxable year to which the subtraction relates, retired on disability, and, when the individual retired, was - 2022 Legislature - 16 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 26 permanently and totally disabled.
In this subdivision, “permanently and totally disabled" means an individual who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.
An individual shall not be considered permanently and totally disabled for purposes of this subdivision unless proof is furnished in such form and manner, and at such times, as prescribed by the department.
The exclusion under this subdivision shall be determined as follows:
SECTION 27.
71.05 (6) (b) 4.
a.
to c.
of the statutes are created to read:
71.05(6) (b) 4.
a.
If the individual is single and the individual's federal adjusted gross income in the year to which the subtraction relates is less than $20,200, the maximum subtraction is $100 for each week that payments are received or the amount of disability pay reported as income, whichever is less.
b.
If the individual is married and filing a joint return and the couple's federal adjusted gross income in the year to which the subtraction relates is less than $20,200, or $25,400 if both spouses are disabled, the maximum subtraction is $100 for each week that payments are received, per spouse if both spouses are disabled, or the amount of disability pay reported as income, whichever is less.
c.
If the federal adjusted gross income of the individual, or individuals if filing a joint return, for the taxable year, determined without regard to this subd.
4., exceeds $15,000, the amount subtracted under this subd.
4.
for the taxable year shall be reduced by an amount equal to the excess of the federal adjusted gross income over $15,000.
SECTION 28.
71.05 (6) (b) 17.
and 18.
of the statutes are repealed.
SECTION 29.
71.05 (6) (b) 19.
c.
of the statutes is amended to read:
LRB-0736/1 - 2022 Legislature - 17 - JK:skw&kjf S ECTION 29 SENATE BILL 2 71.05 (6) (b) 19.
c.
For taxable years beginning before January 1, 2021, for person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd.
19.
b.
by multiplying the amount by a fraction the numerator of which is the person's net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total net earnings from a trade or business.
SECTION 30.
71.05 (6) (b) 19.
cm.
of the statutes is created to read:
71.05 (6) (b) 19.
cm.
For taxable years beginning after December 31, 2020, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd.
19.
b.
by multiplying the amount by a fraction the numerator of which is the person's wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total wages, salary, tips, unearned income, and net earnings from a trade or business.
In this subd.
19.
cm., for married persons filing separately “wages, salary, tips, unearned income, and net earnings from a trade or business" means the separate wages, salary, tips, unearned income, and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income, and net earnings from a trade or business" means the total wages, salary, tips, unearned income, and net earnings from a trade or business of both spouses.
SECTION 31.
71.05 (6) (b) 19.
d.
of the statutes is amended to read:
71.05 (6) (b) 19.
d.
Reduce For taxable years beginning before January 1, 2021, reduce the amount calculated under subd.
19.
b.
or c.
to the person's aggregate net earnings from a trade or business that are taxable by this state.
SECTION 32.
71.05 (6) (b) 19.
dm.
of the statutes is created to read:
- 2022 Legislature - 18 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 32 71.05 (6) (b) 19.
dm.
For taxable years beginning after December 31, 2020, reduce the amount calculated under subd.
19.
b.
or cm.
to the person's aggregate wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state.
SECTION 33.
71.05 (6) (b) 20., 36., 37., 39., 40.
and 41.
of the statutes are repealed.
SECTION 34.
71.05 (6) (b) 54.
of the statutes is created to read:
71.05 (6) (b) 54.
Except for a payment that is exempt under sub.
(1) (a), (am), or (an), or that is exempt as a railroad retirement benefit, for taxable years beginning after December 31, 2019, up to $5,000 of payments or distributions received each year by an individual from a qualified retirement plan under the Internal Revenue Code or from an individual retirement account established under 26 USC 408, if all of the following conditions apply:
a.
The individual is at least 65 years of age before the close of the taxable year to which the exemption claim relates.
b.
If the individual is single or files as head of household, his or her federal adjusted gross income in the year to which the exemption claim relates is less than $15,000.
c.
If the individual is married and is a joint filer, the couple's federal adjusted gross income in the year to which the exemption claim relates is less than $30,000.
d.
If the individual is married and files a separate return, the sum of both spouses' federal adjusted gross income in the year to which the exemption claim relates is less than $30,000.
SECTION 35.
71.07 (5) (a) 15.
of the statutes is amended to read:
LRB-0736/1 - 2022 Legislature - 19 - JK:skw&kjf S ECTION 35 SENATE BILL 2 71.07 (5) (a) 15.
The amount claimed as a deduction for medical care insurance under section 213 of the Internal Revenue Code that is exempt from taxation under s.
71.05 (6) (b) 17.
to 20.
19., 35., 36., 37., 38., 39., 40., 41., and 42.
and the amount claimed as a deduction for a long-term care insurance policy under section 213 (d) (1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal Revenue Code that is exempt from taxation under s.
71.05 (6) (b) 26.
SECTION 36.
71.07 (9m) (h) of the statutes is amended to read:
71.07(9m) (h) Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under par.
(a) 2m.
or 3., in whole or in part, to another person who is subject to the taxes imposed under s.
71.02, 71.23, or 71.43, if the person notifies the department of the transfer, and submits with the notification a copy of the transfer documents, and the department certifies ownership of the credit with each transfer.
The transferor may file a claim for more than one taxable year on a form prescribed by the department to compute all years of the credit under par.
(a) 2m.
or 3., at the time of the transfer request.
The transferee may first use the credit to offset tax in the taxable year of the transferor in which the transfer occurs and may use the credit only to offset tax in taxable years otherwise allowed to be claimed and carried forward by the original claimant.
SECTION 37.
SECTION 38m.
SECTION 38.
Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L.
Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division U of P.L.
SECTION 39m.
SECTION 39.
71.22 (4) (j) 3.
- 2022 Legislature - 20 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 39 71.22 (4) (j) 3.
SECTION 40m.
SECTION 40.
115-123, sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of 115-141;
115-123;
SECTION 41m.
SECTION 41.
and LRBa0088/1 - 2022 Legislature - 6 - JK:amn 3.
and 3.
SECTION 42m.
SECTION 42.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307, 40413, and 41113 of P.L.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307 and 40413 of P.L.
sections 101 (m), (n), (o), (p), and (q), 104 (a), 109, 401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
section 1203 of P.L.
115-141;
116-25;
sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L.
section 102 of division M, sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
section 2 (b) of P.L.
116-136;
116-98;
and sections 202, 208, 209, and 214 of division EE and sections 277, 280, and 285 of division N of P.L.
and sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
116-260.
116-136.
SECTION 43m.
SECTION 43.
71.22 (4) (L) 4.
LRB-0736/1 - 2022 Legislature - 21 - JK:skw&kjf S ECTION 43 SENATE BILL 2 71.22 (4) (L) 4.
SECTION 44m.
SECTION 44.
For taxable years beginning after December 31, 2020, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December LRBa0088/1 - 2022 Legislature - 7 - JK:amn 31, 2020, except as provided in subds.
For taxable years beginning after December 31, 2020, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2019, except as provided in subds.
sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L.
sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to - 2022 Legislature - 22 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 44 171, 189, 191, 307, 326, and 411 of division Q of P.L.
sections 104, 114, 115, 116, 130, and 145 of division Q of P.L.
and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116, 117, 118, 130, 132, and 145 of division Q of P.L.
116-94;
116-94.
sections 2304 and 2306 of P.L.
116-136;
and sections 111, 114, 115, 116, 118 (a) and LRBa0088/1 - 2022 Legislature - 8 - JK:amn (d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division N of P.L.
116-260.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2020.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2019, except that "Internal Revenue Code" includes sections 7001, 7002, 7003, 7004, and 7005 of division G of P.L.
116-127 and sections 1106, 2201, 2202, 2203, 2204, 2205, 2206, 2301, 2302, 2303, 2305, 2307, 2308, 3606, 3608, 3609, 3701, 3702, and 4007 of division A of P.L.
116-136.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 13516 of P.L.
115-123;
115-97, sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
section 101 (a), (b), and (h) of division U of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141;
115-141, section 1122 of P.L.
section 1203 of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-25;
116-94, and section 2 of P.L.
section 1122 of P.L.
116-98 apply for taxable years beginning after December 31, 2020.
116-92;
SECTION 45.
section 301 of division O, section 1302 of division P, and sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of division Q of P.L.
116-94;
section 2 of P.L.
116-98;
and sections 301, 302, and 304 of division EE of P.L.
116-260 apply for taxable years beginning after December 31, 2020.
SECTION 45m.
SECTION 46m.
SECTION 46.
71.22 (4m) (j) 3.
LRB-0736/1 - 2022 Legislature - 23 - JK:skw&kjf S ECTION 46 SENATE BILL 2 71.22 (4m) (j) 3.
Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L.
Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division U of P.L.
SECTION 47m.
SECTION 47.
SECTION 48m.
SECTION 48.
LRBa0088/1 - 2022 Legislature - 9 - JK:amn 71.22(4m) (k) 3.
71.22(4m) (k) 3.
sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L.
115-141;
SECTION 49m.
SECTION 49.
SECTION 50m.
SECTION 50.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307, 40413, and 41113 of P.L.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 40307 and 40413 of P.L.
sections 101 (m), (n), (o), (p), and (q), 104 (a), 109, 401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
section 1203 of P.L.
115-141;
116-25;
sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109, 110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L.
section 102 of division M, sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section 1302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
116-94;
- 2022 Legislature - 24 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 50 116-94;
sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
section 2 (b) of P.L.
116-136;
116-98;
and sections 202, 208, 209, and 214 of division EE and sections 277, 280, and 285 of division N of P.L.
andns 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
116-260.
116-136.
SECTION 51m.
SECTION 51.
LRBa0088/1 - 2022 Legislature - 10 - JK:amn 71.22 (4m) (L) 4.
71.22 (4m) (L) 4.
SECTION 52m.
SECTION 52.
71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2020, except as provided in subds.
71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2019, except as provided in subds.
111-226;
LRB-0736/1 - 2022 Legislature - 25 - JK:skw&kjf SECTION 52 SENATE BILL 2 111-226;
section 305 of division LRBa0088/1 - 2022 Legislature - 11 - JK:amn P of P.L.
section 305 of division P of P.L.
sections 104, 114, 115, 116, 130, and 145 of division Q of P.L.
and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116, 117, 118, 130, 132, and 145 of division Q of P.L.
116-94;
116-94.
sections 2304 and 2306 of P.L.
116-136;
and sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, 210, and 211 of division EE and sections 276 and 278 of division N of P.L.
116-260.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2020.
For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2019, except that "Internal Revenue Code" includes sections 7001, 7002, 7003, 7004, and 7005 of division G of P.L.
116-127 and sections 1106, 2201, 2202, 2203, 2204, 2205, 2206, 2301, 2302, 2303, 2305, 2307, 2308, 3606, 3608, 3609, 3701, 3702, and 4007 of division A of P.L.
116-136.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 13516 of P.L.
115-123;
115-97, sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116 of P.L.
section 101 (a), (b), and (h) of division U of P.L.
115-123, section 101 (a), (b), and (h) of division U of P.L.
115-141;
115-141, section 1122 - 2022 Legislature - 26 - LRB-0736/1 JK:skw&kjf SENATE BILL 2 SECTION 52 of P.L.
section 1203 of P.L.
116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L.
116-25;
116-94, and section 2 of P.L.
section 1122 of P.L.
116-98 apply for taxable years beginning after December 31, 2020.
116-92;
SECTION 53.
section 301 of division O, section 1302 of division P, and sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of division Q of P.L.
116-94;
section 2 of P.L.
116-98;
and sections 301, 302, and 304 of division EE of P.L.
116-260 apply for taxable years beginning after December 31, 2020.
LRBa0088/1 - 2022 Legislature - 12 - JK:amn SECTION 53m.
SECTION 54m.
SECTION 54.
SECTION 55m.
SECTION 55.
114-113, and P.L.
114-113, and114-239;
114-239, sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L.
sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division U of P.L.
115-141, and section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
115-141;
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Action History

  1. Failed to pass pursuant to Senate Joint Resolution 1

  2. Laid on table

  3. Read a second time

  4. Placed on the foot of the 11th order of business on the calendar of 2-16-2021

  5. Senate Amendment 7 offered by Senator Carpenter

  6. Senate Amendment 6 offered by Senators Carpenter, Smith and Ringhand

  7. Placed on calendar 2-16-2021 pursuant to Senate Rule 18(1)

  8. Available for scheduling

  9. Report passage as amended recommended by Committee on Financial Institutions and Revenue, Ayes 3, Noes 2

  10. Report adoption of Senate Amendment 4 recommended by Committee on Financial Institutions and Revenue, Ayes 3, Noes 2

  11. Report adoption of Senate Amendment 3 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0

  12. Executive action taken

  13. Senate Amendment 5 offered by Senator Ringhand

  14. Representative Skowronski added as a cosponsor

  15. Senate Amendment 4 offered by Senators Stafsholt, Roth, Bradley, Darling, Jacque, Wanggaard and Testin

  16. Senate Amendment 3 offered by Senator Marklein

  17. Senate Amendment 2 offered by Senators Stafsholt, Roth, Bradley, Darling, Jacque, L. Taylor, Testin and Wanggaard

  18. Senate Amendment 1 offered by Senator Marklein

  19. Senate Amendment 1 to Senate Substitute Amendment 1 offered by Senator Marklein

  20. Public hearing held

  21. Senate Substitute Amendment 1 offered by Senator Marklein

  22. Fiscal estimate received

  23. Senator Ringhand added as a coauthor

  24. Representative Ohnstad added as a cosponsor

  25. Read first time and referred to Committee on Financial Institutions and Revenue

  26. Introduced by Senators Marklein, Kooyenga and Kapenga; cosponsored by Representatives Wittke, Macco, Katsma and Zimmerman

Sponsors

Sponsorship breakdown

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3 sponsors · 0 co-sponsors · 129 not signed on

Sponsors (3)

Co-sponsors (0)

None.

Not signed on (129)

129 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation finance
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Frequently asked questions

Who sponsors SB 2?
SB 2 is sponsored by Kapenga, Chris (Republican), Kooyenga, and Marklein, Howard (Republican).
What is the current status of SB 2?
This bill died with 2021-2022 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 2?
Track SB 2 free on One Click Politics — get push/email alerts when it moves.

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