The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB406-ASA1,1 1Section 1. 71.01 (6) (k) of the statutes is repealed and recreated to read:
AB406-ASA1,2,62 71.01 (6) (k) 1. For taxable years beginning after December 31, 2016, and before
3January 1, 2018, for individuals and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, “Internal Revenue Code” means the federal
5Internal Revenue Code as amended to December 31, 2016, except as provided in
6subds. 2. and 3. and s. 71.98, and subject to subd. 4.
AB406-ASA1,3,27 2. For purposes of this paragraph, “Internal Revenue Code” does not include
8the following provisions of federal public laws for taxable years beginning after
9December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
10106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
11109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
12P.L. 109-222; section 104 of P.L. 109-432; sections 8233 and 8235 of P.L. 110-28;
13section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section 15351 of P.L.
14110-246; section 302 of division A, section 401 of division B, and sections 312, 322,
15502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251, 1501,
16and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
17111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
18111-312; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240; P.L.
19114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113; and

1sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191,
2326, and 411 of division Q of P.L. 114-113.
AB406-ASA1,3,103 3. For purposes of this paragraph, “Internal Revenue Code” does not include
4amendments to the federal Internal Revenue Code, including provisions of federal
5public laws that directly or indirectly affect the 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 P.L. 115-141; section
9102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94; and
10section 9707 of P.L. 117-2.
AB406-ASA1,3,1411 4. For purposes of this paragraph, the provisions of federal public laws that
12directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
13apply for Wisconsin purposes at the same time as for federal purposes, except as
14follows:
AB406-ASA1,3,1815a. Changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74,
16and sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325,
17331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years
18beginning after December 31, 2016.
AB406-ASA1,3,2019b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
20109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,2 21Section 2. 71.01 (6) (L) of the statutes is repealed and recreated to read:
AB406-ASA1,4,222 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
23before January 1, 2021, for individuals and fiduciaries, except fiduciaries of nuclear
24decommissioning trust or reserve funds, “Internal Revenue Code” means the federal

1Internal Revenue Code as amended to December 31, 2017, except as provided in
2subds. 2. and 3. and s. 71.98, and subject to subd. 4.
AB406-ASA1,4,193 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, 2017: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
6of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
7section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
8109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
9section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
10section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
11P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
12211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
13and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
14P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
15sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
16and 411 of division Q of P.L. 114-113; and sections 11011, 11012, 13201 (a) to (e) and
17(g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
1814103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
1914302, 14304, and 14401 of P.L. 115-97.
AB406-ASA1,5,720 3. For purposes of this paragraph, “Internal Revenue Code” does not include
21amendments to the federal Internal Revenue Code, including provisions of federal
22public laws that directly or indirectly affect the Internal Revenue Code, enacted after
23December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
2440413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
25401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.

1115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
2110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
31302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;
4sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
5division A of P.L. 116-136; sections 202, 208, 209, 211, and 214 of division EE and
6sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
7116-260; and sections 9701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2.
AB406-ASA1,5,118 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 as
11follows:
AB406-ASA1,5,1412a. Changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1313306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
14first apply for taxable years beginning after December 31, 2017.
AB406-ASA1,5,1615b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
16109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,5,1917c. Changes made by section 13113 of P.L. 103-66; section 1241 of division B of
18P.L. 111-5; section 2011 of P.L. 111-240; section 753 of P.L. 111-312; and section 324
19of P.L. 112-240 first apply for taxable years beginning after December 31, 2018.
AB406-ASA1,3 20Section 3. 71.01 (6) (m) of the statutes is repealed and recreated to read:
AB406-ASA1,5,2521 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, and
22before January 1, 2023, for individuals and fiduciaries, except fiduciaries of nuclear
23decommissioning trust or reserve funds, “Internal Revenue Code” means the federal
24Internal Revenue Code as amended to December 31, 2020, except as provided in
25subds. 2. and 3. and s. 71.98, and subject to subd. 4.
AB406-ASA1,6,23
12. For purposes of this paragraph, “Internal Revenue Code” does not include
2the following provisions of federal public laws for taxable years beginning after
3December 31, 2020: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
4of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
5section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
6109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
7section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
8section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
9P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
10211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
11and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
12P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
13sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
14and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),
1513206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
1614103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
1714302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
18P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
19201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)
20(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
21115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.
22116-136; and sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of
23division EE of P.L. 116-260.
AB406-ASA1,7,424 3. For purposes of this paragraph, “Internal Revenue Code” does not include
25amendments to the federal Internal Revenue Code, including provisions of federal

1public laws that directly or indirectly affect the Internal Revenue Code, enacted after
2December 31, 2020, except that “Internal Revenue Code” includes sections 9671,
39701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2; and sections 80501,
480504, and 80602 of division H of P.L. 117-58.
AB406-ASA1,7,85 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 as
8follows:
AB406-ASA1,7,169 a. Changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203,
1040308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123;
11section 101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25;
12section 1122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and
13sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301,
14and 302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302,
15and 304 of division EE of P.L. 116-260 apply for taxable years beginning after
16December 31, 2020.
AB406-ASA1,7,1817b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
18109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,4 19Section 4. 71.01 (6) (n) of the statutes is created to read:
AB406-ASA1,7,2420 71.01 (6) (n) 1. For taxable years beginning after December 31, 2022, for
21individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
22reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
23as amended to December 31, 2022, except as provided in subds. 2. and 3. and s. 71.98,
24and subject to subd. 4.
AB406-ASA1,8,25
12. For purposes of this paragraph, “Internal Revenue Code” does not include
2the following provisions of federal public laws for taxable years beginning after
3December 31, 2022: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
4of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
5section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
6109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
7section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
8section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
9P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
10211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
11and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
12P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
13sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
14and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),
1513206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
1614103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
1714302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
18P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
19201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)
20(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
21115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.
22116-136; sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division
23EE of P.L. 116-260; sections 5003, 9041, 9673, 9675, and 9708 of P.L. 117-2; section
24307 of division P of P.L. 117-103; section 13903 (b) of P.L. 117-169; and section 4151
25of division FF of P.L. 117-328.
AB406-ASA1,9,4
13. For purposes of this paragraph, “Internal Revenue Code” does not include
2amendments to the federal Internal Revenue Code, including provisions of federal
3public laws that directly or indirectly affect the Internal Revenue Code, enacted after
4December 31, 2022.
AB406-ASA1,9,85 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 as
8follows:
AB406-ASA1,9,119 a. Changes made by sections 5001, 5002, 5005, 9623, 9624, and 9672 of P.L.
10117-2; section 2 of P.L. 117-6; and sections 80401, 80402, and 80601 of division H of
11P.L. 117-58 apply for taxable years beginning after December 31, 2022.
AB406-ASA1,9,1312b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
13109-432 apply for taxable years beginning after December 31, 2010.
AB406-ASA1,5 14Section 5. 71.22 (4) (k) of the statutes is repealed and recreated to read:
AB406-ASA1,9,1915 71.22 (4) (k) 1. For taxable years beginning after December 31, 2016, and before
16January 1, 2018, “Internal Revenue Code” means the federal Internal Revenue Code
17as amended to December 31, 2016, except as provided in subds. 2. and 3. and subject
18to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g),
1971.42 (2), and 71.98.
AB406-ASA1,9,2520 2. For purposes of this paragraph, “Internal Revenue Code” does not include
21the following provisions of federal public laws for taxable years beginning after
22December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
23106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
24109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
25P.L. 109-222; section 104 of P.L. 109-432; sections 8233 and 8235 of P.L. 110-28;

1section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section 15351 of P.L.
2110-246; section 302 of division A, section 401 of division B, and sections 312, 322,
3502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251, 1501,
4and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
5111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
6111-312; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240; P.L.
7114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113; and
8sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191,
9326, and 411 of division Q of P.L. 114-113.
AB406-ASA1,10,1710 3. For purposes of this paragraph, “Internal Revenue Code” does not include
11amendments to the federal Internal Revenue Code, including provisions of federal
12public laws that directly or indirectly affect the Internal Revenue Code, enacted after
13December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1411025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
15101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; section
16102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94; and
17section 9707 of P.L. 117-2.
AB406-ASA1,10,2118 4. For purposes of this paragraph, the provisions of federal public laws that
19directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
20apply for Wisconsin purposes at the same time as for federal purposes, except as
21follows:
AB406-ASA1,10,2522a. Changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74,
23and sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325,
24331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years
25beginning after December 31, 2016.
AB406-ASA1,11,2
1b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
2109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,6 3Section 6. 71.22 (4) (L) of the statutes is repealed and recreated to read:
AB406-ASA1,11,84 71.22 (4) (L) 1. For taxable years beginning after December 31, 2017, and
5before January 1, 2021, “Internal Revenue Code” means the federal Internal
6Revenue Code as amended to December 31, 2017, except as provided in subds. 2. and
73. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
8(3), 71.34 (1g), 71.42 (2), and 71.98.
AB406-ASA1,11,259 2. For purposes of this paragraph, “Internal Revenue Code” does not include
10the following provisions of federal public laws for taxable years beginning after
11December 31, 2017: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
12of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
13section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
14109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
15section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
16section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
17P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
18211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
19and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
20P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
21sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
22and 411 of division Q of P.L. 114-113; and sections 11011, 11012, 13201 (a) to (e) and
23(g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
2414103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
2514302, 14304, and 14401 of P.L. 115-97.
AB406-ASA1,12,13
13. For purposes of this paragraph, “Internal Revenue Code” does not include
2amendments to the federal Internal Revenue Code, including provisions of federal
3public laws that directly or indirectly affect the Internal Revenue Code, enacted after
4December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
540413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
6401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
7115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
8110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
91302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;
10sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
11division A of P.L. 116-136; sections 202, 208, 209, 211, and 214 of division EE and
12sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
13116-260; and sections 9701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2.
AB406-ASA1,12,1714 4. For purposes of this paragraph, the provisions of federal public laws that
15directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
16apply for Wisconsin purposes at the same time as for federal purposes, except as
17follows:
AB406-ASA1,12,2018a. Changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1913306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
20first apply for taxable years beginning after December 31, 2017.
AB406-ASA1,12,2221b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
22109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,12,2523c. Changes made by section 13113 of P.L. 103-66; section 1241 of division B of
24P.L. 111-5; section 2011 of P.L. 111-240; section 753 of P.L. 111-312; and section 324
25of P.L. 112-240 first apply for taxable years beginning after December 31, 2018.
AB406-ASA1,7
1Section 7. 71.22 (4) (m) of the statutes is repealed and recreated to read:
AB406-ASA1,13,62 71.22 (4) (m) 1. For taxable years beginning after December 31, 2020, and
3before January 1, 2023, “Internal Revenue Code” means the federal Internal
4Revenue Code as amended to December 31, 2020, except as provided in subds. 2. and
53. and subject to subd. 4., and except as provided in sub. (4m) and ss. 71.26 (2) (b) and
6(3), 71.34 (1g), 71.42 (2), and 71.98.
AB406-ASA1,14,47 2. For purposes of this paragraph, “Internal Revenue Code” does not include
8the following provisions of federal public laws for taxable years beginning after
9December 31, 2020: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
10of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
11section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
12109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
13section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
14section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
15P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
16211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
17and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
18P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
19sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
20and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),
2113206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
2214103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
2314302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
24P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
25201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)

1(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
2115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.
3116-136; sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division
4EE of P.L. 116-260; and section 307 of division P of P.L. 117-103.
AB406-ASA1,14,105 3. For purposes of this paragraph, “Internal Revenue Code” does not include
6amendments to the federal Internal Revenue Code, including provisions of federal
7public laws that directly or indirectly affect the Internal Revenue Code, enacted after
8December 31, 2020, except that “Internal Revenue Code” includes sections 9671,
99701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2; and sections 80501,
1080504, and 80602 of division H of P.L. 117-58.
AB406-ASA1,14,1411 4. For purposes of this paragraph, the provisions of federal public laws that
12directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
13apply for Wisconsin purposes at the same time as for federal purposes, except as
14follows:
AB406-ASA1,14,2215 a. Changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203,
1640308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123;
17section 101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25;
18section 1122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and
19sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301,
20and 302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302,
21and 304 of division EE of P.L. 116-260 apply for taxable years beginning after
22December 31, 2020.
AB406-ASA1,14,2423b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
24109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,8 25Section 8. 71.22 (4) (n) of the statutes is created to read:
AB406-ASA1,15,4
171.22 (4) (n) 1. For taxable years beginning after December 31, 2022, “Internal
2Revenue Code” means the federal Internal Revenue Code as amended to December
331, 2022, except as provided in subds. 2. and 3. and subject to subd. 4., and except
4as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34 (1g), 71.42 (2), and 71.98.
AB406-ASA1,16,45 2. For purposes of this paragraph, “Internal Revenue Code” does not include
6the following provisions of federal public laws for taxable years beginning after
7December 31, 2022: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
8of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
9section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
10109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
11section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
12section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
13P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
14211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
15and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
16P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
17sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
18and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),
1913206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
2014103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
2114302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
22P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
23201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)
24(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
25115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.

1116-136; sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division
2EE of P.L. 116-260; sections 5003, 9041, 9673, 9675, and 9708 of P.L. 117-2; section
3307 of division P of P.L. 117-103; section 13903 (b) of P.L. 117-169; and section 4151
4of division FF of P.L. 117-328.
AB406-ASA1,16,85 3. For purposes of this paragraph, “Internal Revenue Code” does not include
6amendments to the federal Internal Revenue Code, including provisions of federal
7public laws that directly or indirectly affect the Internal Revenue Code, enacted after
8December 31, 2022.
AB406-ASA1,16,129 4. For purposes of this paragraph, the provisions of federal public laws that
10directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
11apply for Wisconsin purposes at the same time as for federal purposes, except as
12follows:
AB406-ASA1,16,1513 a. Changes made by sections 5001, 5002, 5005, 9623, 9624, and 9672 of P.L.
14117-2; section 2 of P.L. 117-6; and sections 80401, 80402, and 80601 of division H of
15P.L. 117-58 apply for taxable years beginning after December 31, 2022.
AB406-ASA1,16,1716b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
17109-432 apply for taxable years beginning after December 31, 2010.
AB406-ASA1,9 18Section 9. 71.22 (4m) (k) of the statutes is repealed and recreated to read:
AB406-ASA1,16,2319 71.22 (4m) (k) 1. For taxable years beginning after December 31, 2016, and
20before January 1, 2018, “Internal Revenue Code,” for corporations that are subject
21to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
22Internal Revenue Code as amended to December 31, 2016, except as provided in
23subds. 2. and 3. and s. 71.98, and subject to subd. 4.
AB406-ASA1,17,1324 2. For purposes of this paragraph, “Internal Revenue Code” does not include
25the following provisions of federal public laws for taxable years beginning after

1December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
2106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
3109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
4P.L. 109-222; section 104 of P.L. 109-432; sections 8233 and 8235 of P.L. 110-28;
5section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section 15351 of P.L.
6110-246; section 302 of division A, section 401 of division B, and sections 312, 322,
7502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251, 1501,
8and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
9111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
10111-312; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240; P.L.
11114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113; and
12sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191,
13326, and 411 of division Q of P.L. 114-113.
AB406-ASA1,17,2114 3. For purposes of this paragraph, “Internal Revenue Code” does not include
15amendments to the federal Internal Revenue Code, including provisions of federal
16public laws that directly or indirectly affect the 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 P.L. 115-141; section
20102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94; and
21section 9707 of P.L. 117-2.
AB406-ASA1,17,2522 4. For purposes of this paragraph, the provisions of federal public laws that
23directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
24apply for Wisconsin purposes at the same time as for federal purposes, except as
25follows:
AB406-ASA1,18,4
1a. Changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74,
2and sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325,
3331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years
4beginning after December 31, 2016.
AB406-ASA1,18,65b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
6109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,10 7Section 10. 71.22 (4m) (L) of the statutes is repealed and recreated to read:
AB406-ASA1,18,128 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.
AB406-ASA1,19,413 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, 2017: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
16of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
17section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
18109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
19section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
20section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
21P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
22211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
23and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
24P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
25sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,

1and 411 of division Q of P.L. 114-113; and sections 11011, 11012, 13201 (a) to (e) and
2(g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
314103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
414302, 14304, and 14401 of P.L. 115-97.
AB406-ASA1,19,175 3. For purposes of this paragraph, “Internal Revenue Code” does not include
6amendments to the federal Internal Revenue Code, including provisions of federal
7public laws that directly or indirectly affect the Internal Revenue Code, enacted after
8December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
940413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
10401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
11115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
12110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
131302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;
14sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
15division A of P.L. 116-136; sections 202, 208, 209, 211, and 214 of division EE and
16sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
17116-260; and sections 9701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2.
AB406-ASA1,19,2118 4. For purposes of this paragraph, the provisions of federal public laws that
19directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
20apply for Wisconsin purposes at the same time as for federal purposes, except as
21follows:
AB406-ASA1,19,2422a. 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.
AB406-ASA1,20,2
1b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
2109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,20,53c. Changes made by section 13113 of P.L. 103-66; section 1241 of division B of
4P.L. 111-5; section 2011 of P.L. 111-240; section 753 of P.L. 111-312; and section 324
5of P.L. 112-240 first apply for taxable years beginning after December 31, 2018.
AB406-ASA1,11 6Section 11. 71.22 (4m) (m) of the statutes is repealed and recreated to read:
AB406-ASA1,20,117 71.22 (4m) (m) 1. For taxable years beginning after December 31, 2020, and
8before January 1, 2023, “Internal Revenue Code,” for corporations that are subject
9to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
10Internal Revenue Code as amended to December 31, 2020, except as provided in
11subds. 2. and 3. and s. 71.98, and subject to subd. 4.
AB406-ASA1,21,912 2. For purposes of this paragraph, “Internal Revenue Code” does not include
13the following provisions of federal public laws for taxable years beginning after
14December 31, 2020: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
15of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
16section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
17109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
18section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
19section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
20P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
21211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
22and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
23P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
24sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
25and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),

113206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,
214103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
314302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
4P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
5201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)
6(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
7115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.
8116-136; sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division
9EE of P.L. 116-260; and section 307 of division P of P.L. 117-103.
AB406-ASA1,21,1510 3. For purposes of this paragraph, “Internal Revenue Code” does not include
11amendments to the federal Internal Revenue Code, including provisions of federal
12public laws that directly or indirectly affect the Internal Revenue Code, enacted after
13December 31, 2020, except that “Internal Revenue Code” includes sections 9671,
149701, 9702, 9703, 9704, 9705, 9706, and 9707 of P.L. 117-2; and sections 80501,
1580504, and 80602 of division H of P.L. 117-58.
AB406-ASA1,21,1916 4. For purposes of this paragraph, the provisions of federal public laws that
17directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
18apply for Wisconsin purposes at the same time as for federal purposes, except as
19follows:
AB406-ASA1,22,220 a. Changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203,
2140308, 40309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L. 115-123;
22section 101 (a), (b), and (h) of division U of P.L. 115-141; section 1203 of P.L. 116-25;
23section 1122 of P.L. 116-92; section 301 of division O, section 1302 of division P, and
24sections 101, 102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301,
25and 302 of division Q of P.L. 116-94; section 2 of P.L. 116-98; and sections 301, 302,

1and 304 of division EE of P.L. 116-260 apply for taxable years beginning after
2December 31, 2020.
AB406-ASA1,22,43b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
4109-432 first apply for taxable years beginning after December 31, 2010.
AB406-ASA1,12 5Section 12. 71.22 (4m) (n) of the statutes is created to read:
AB406-ASA1,22,106 71.22 (4m) (n) 1. For taxable years beginning after December 31, 2022,
7“Internal Revenue Code,” for corporations that are subject to a tax on unrelated
8business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
9amended to December 31, 2022, except as provided in subds. 2. and 3. and s. 71.98,
10and subject to subd. 4.
AB406-ASA1,23,1011 2. For purposes of this paragraph, “Internal Revenue Code” does not include
12the following provisions of federal public laws for taxable years beginning after
13December 31, 2022: sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422
14of P.L. 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59;
15section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; section 104 of P.L.
16109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172;
17section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A,
18section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of
19P.L. 110-343; sections 1232, 1251, 1501, and 1502 of division B of P.L. 111-5; sections
20211, 212, 213, 214, and 216 of P.L. 111-226; section 2122 of P.L. 111-240; sections 754
21and 760 of P.L. 111-312; sections 104, 318, 322, 323, 326, 327, and 411 of P.L. 112-240;
22P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113;
23sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 326,
24and 411 of division Q of P.L. 114-113; sections 11011, 11012, 13201 (a) to (e) and (g),
2513206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601, 13801, 14101, 14102,

114103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301,
214302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305, 40306, and 40412 of
3P.L. 115-123; section 101 (c) of division T of P.L. 115-141; sections 101 (d) and (e), 102,
4201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13), (17), (22) and (30), and (d)
5(1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L. 115-141; sections 104, 114,
6115, 116, 130, and 145 of division Q of P.L. 116-94; sections 2304 and 2306 of P.L.
7116-136; sections 111, 114, 115, 116, 118 (a) and (d), 133, 137, 138, and 210 of division
8EE of P.L. 116-260; sections 5003, 9041, 9673, 9675, and 9708 of P.L. 117-2; section
9307 of division P of P.L. 117-103; section 13903 (b) of P.L. 117-169; and section 4151
10of division FF of P.L. 117-328.
AB406-ASA1,23,1411 3. For purposes of this paragraph, “Internal Revenue Code” does not include
12amendments to the federal Internal Revenue Code, including provisions of federal
13public laws that directly or indirectly affect the Internal Revenue Code, enacted after
14December 31, 2022.
AB406-ASA1,23,1815 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 as
18follows:
AB406-ASA1,23,2119 a. Changes made by sections 5001, 5002, 5005, 9623, 9624, and 9672 of P.L.
20117-2; section 2 of P.L. 117-6; and sections 80401, 80402, and 80601 of division H of
21P.L. 117-58 apply for taxable years beginning after December 31, 2022.
AB406-ASA1,23,2322b. Changes made by section 1201 of P.L. 108-173 and section 307 of P.L.
23109-432 apply for taxable years beginning after December 31, 2010.
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