The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
71.98 (2) Imputed income; employer payments to employees for medical care.
Section 1004 (d) of Public Law 111-152, and section 105
(b) of the Internal Revenue Code, as amended to December 31, 2010, and related to amounts paid by an employer to an employee to reimburse the employee for costs paid by him or her for medical care for the employee's adult child.
(1) This act first applies to taxable years beginning on January 1, 2011.