Section 61 of the Internal Revenue Code is modified so that income received in the form of allocations issued by this state with moneys received from the coronavirus relief fund authorized under 42 USC 801 to be used for any of the following purposes is not taxable income: 1.
(1)#
Broadband expansion.
(2)#
Privately owned movie theater grants.
(3)#
A nonprofit grant program.
(4)#
A tourism grants program.
(5)#
A cultural organization grant program.
(6)#
Music and performance venue grants.
(7)#
Lodging industry grants.
(8)#
Low-income home energy assistance.
(9)#
A rental assistance program.
(10)#
Supplemental child care grants.
(11)#
A food insecurity initiative.
(12)#
A farm support program.
(13)#
Grants to small businesses.
(14)#
Ethanol industry assistance.
(15)#
Wisconsin Eye.