Wisconsin Adopts Tax Relief in the Federal CARES Act

​On March 27, 2020, Public Law 116-136, Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted. Pursuant to sec. 71.01(7n), Wis. Stats., the following retirement plan provisions automatically apply for Wisconsin purposes.

On April 15, 2020, the Governor signed 2019 Wisconsin Act 185, which adopts the following tax provisions from Division A of the CARES Act. These provisions apply for Wisconsin tax purposes at the same time as for federal income tax purposes.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of April 20, 2020: Chapter 71, Wis. Stats., and Public Law 116-136.

Laws enacted and in effect after April 20, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to April 20, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

Guidance Document Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100265

April 20, 2020