Amendment SSA1-AB1038

AB1038-SSA1,25,18 49.175 (1) (zh) Earned income tax credit supplement. For the transfer of moneys from the appropriation account under s. 20.437 (2) (md) to the appropriation account under s. 20.835 (2) (kf) for the earned income tax credit, $69,700,000 in each fiscal year 2019-20 and $86,700,000 in fiscal year 2020-21.

AB1038-SSA1,54 Section 54 . 49.175 (2) (b) of the statutes is created to read:

AB1038-SSA1,25,23 49.175 (2) (b) Notwithstanding par. (a), during a state of emergency related to public health declared by the governor under s. 323.10, the department may reallocate funds that are allocated under a paragraph under sub. (1) for the purpose specified in sub. (1) (x), but not vice versa.

AB1038-SSA1,55 Section 55 . 49.259 of the statutes is created to read:

AB1038-SSA1,26,3 49.259 Public health emergency grant programs. (1) Definition. In this section, “public health emergency” means a state of emergency related to public health declared by the governor under s. 323.10.

AB1038-SSA1,26,5 (2) Grant programs. (a) Critical workforce child care grant program. 1. In this paragraph:

AB1038-SSA1,26,11 a. “Critical workforce member” means an employee, contractor, or other staff person working in a vital sector, including health care; child welfare; long-term care; residential care; pharmacy; child care; government operations; critical infrastructure, such as sanitation, transportation, utilities, telecommunications, grocery, and food services; supply chain operations; and other sectors as determined by the department.

AB1038-SSA1,26,13 b. “First responder” means an employee of or volunteer for an agency that provides fire fighting, law enforcement, medical, or other emergency services.

AB1038-SSA1,26,23 2. The department shall make grants available to entities that employ, contract with, or have as volunteers critical workforce members to help pay for or reimburse eligible child care costs. Eligible child care costs are those child care costs that are due to the public health issue that is the basis of a public health emergency and that are incurred during that public health emergency. Eligible child care costs include the cost to establish a temporary facility to provide care and supervision for children of critical workforce members or the cost to pay for a slot in an existing facility that provides care and supervision of children. The department shall prioritize grants that assist health care workers and first responders and may award grants that assist other critical workforce members at its discretion.

AB1038-SSA1,27,5 3. The department shall make grants available to child care providers certified under s. 48.651 and child care centers licensed under s. 48.65, provisionally licensed under s. 48.69, or established or contracted for under s. 120.13 (14) to pay for providing care and supervision for children of critical workforce members during a public health emergency. The department shall prioritize grants that assist health care workers and first responders and may award grants that assist other critical workforce members at its discretion.

AB1038-SSA1,27,13 (b) Grant program for child care hazard pay. The department shall make monthly grants available to child care providers certified under s. 48.651 and child care centers licensed under s. 48.65, provisionally licensed under s. 48.69, or established or contracted for under s. 120.13 (14) to pay for providing hazard pay to employees who work during a public health emergency. Whether or not a child care center or child care provider provides child care services to individuals who are eligible for subsidies under s. 49.155 does not affect eligibility for grants under this paragraph.

AB1038-SSA1,27,23 (c) Grant program for closure of child care centers or providers. During a public health emergency, the department shall make monthly grants available to child care providers certified under s. 48.651 and child care centers licensed under s. 48.65, provisionally licensed under s. 48.69, or established or contracted for under s. 120.13 (14) that cease operating because of a public health issue that is the basis of the public health emergency. Grants under this paragraph may be made only to cover costs of lost revenue from child care services that would otherwise have been provided to individuals who are not eligible for child care subsidies under s. 49.155 and only if those individuals are not charged for child care services while the child care provider or child care center is closed during the public health emergency.

AB1038-SSA1,28,2 (d) Congregate care facility grant program. The department shall make grants available to congregate care facilities, as defined under s. 48.685 (1) (ao), for the costs of addressing workforce shortages and other needs to keep facilities operational during a public health emergency.

AB1038-SSA1,28,3 (3) Wisconsin Works eligibility. (a) Definitions. In this subsection :

AB1038-SSA1,28,4 1. “Wisconsin Works” has the meaning given in s. 49.141 (1) (p).

AB1038-SSA1,28,5 2. “Wisconsin Works group” has the meaning given in s. 49.141 (1) (s).

AB1038-SSA1,28,10 (b) Expanded Wisconsin Works program. 1. During a public health emergency, an individual who is facing an immediate and discrete financial crisis due to the pandemic is eligible for a cash benefit payment of $653 per month under the Wisconsin Works program. An individual is eligible for a cash benefit payment under this paragraph if all of the following apply:

AB1038-SSA1,28,13 a. The individual's place of employment closes, the individual is furloughed or temporarily laid off, or the individual misses work due to a lack of available child care as a result of the public health issue that is the basis of the public health emergency.

AB1038-SSA1,28,16 b. The individual meets the eligibility criteria under s. 49.145 (2), except that the requirements under s. 49.145 (2) (h), (hm), (n), and (q) do not apply to a cash benefit payment under this paragraph.

AB1038-SSA1,28,20 c. The individual is a member of a Wisconsin Works group whose gross income is at or below 200 percent of the poverty line. In calculating gross income under this subdivision, the Wisconsin Works agency shall include the income specified in s. 49.145 (3) (b) 1. and 3.

AB1038-SSA1,28,25 2. Notwithstanding s. 49.159 (1) (a) 1. to 4., during a public health emergency, a noncustodial parent is eligible to receive services and benefits under s. 49.159 (1) (b) regardless of whether or not the custodial parent participates in a Wisconsin Works employment position or receives services or benefits under s. 49.147 (2) (am), 49.148 (1m), or 49.155.

AB1038-SSA1,29,4 (c) Expanded job access loans. 1. During a public health emergency, an individual who is facing an immediate and discrete financial crisis due to the pandemic is eligible for a job access loan under s. 49.147 (6) if all of the following apply:

AB1038-SSA1,29,7 a. The individual meets the eligibility criteria under s. 49.145 (2), except that, notwithstanding s. 49.145 (2) (a), an individual who is a custodial or noncustodial parent is eligible for a loan under this paragraph.

AB1038-SSA1,29,11 b. The individual is a member of a Wisconsin Works group whose gross income is at or below 200 percent of the poverty line. In calculating gross income under this subd. 1. b., the Wisconsin Works agency shall include the income specified in s. 49.145 (3) (b) 1. and 3.

AB1038-SSA1,29,12 c. The individual meets the eligibility criteria under s. 49.147 (6) (a) 1. to 4.

AB1038-SSA1,29,14 2. Notwithstanding s. 49.147 (6) (b) 1., the maximum loan amount for a job access loan under subd. 1. is $1,600.

AB1038-SSA1,29,16 3. During a public health emergency, all payments on job access loans under this paragraph and s. 49.147 (6) are suspended.

AB1038-SSA1,29,20 (d) Expanded emergency assistance. During a public health emergency, an individual who suffers a loss of income due to the public health issue that is the basis of the public health emergency is eligible for emergency assistance under s. 49.138. All of the following apply to emergency assistance under this paragraph:

AB1038-SSA1,30,4 1. An individual who meets the criteria established in the rules promulgated by the department under s. 49.138 (1d) (b) qualifies for emergency assistance under this paragraph, except that, notwithstanding those rules, an individual who is 18 to 24 years of age and is not a parent or caretaker may apply for emergency assistance under this paragraph and an individual who is a member of an emergency assistance group with a gross income that is at or below 200 percent of the poverty line is eligible for emergency assistance under this paragraph. In calculating gross income under this subdivision, the Wisconsin Works agency shall include the income specified in s. 49.145 (3) (b) 1. and 3.

AB1038-SSA1,30,6 2. Notwithstanding s. 49.138 (1m), the maximum payment for emergency assistance under this paragraph is $1,200.

AB1038-SSA1,30,11 3. The department shall establish a streamlined eligibility verification process for the purposes of administering this paragraph. Notwithstanding ss. 227.01 (3m) and (13), 227.10, and 227.112, the streamlined eligibility verification process under this subdivision need not be promulgated as rules under ch. 227, is not a guidance document, and is not subject to the requirements of s. 227.112.

AB1038-SSA1,30,13 4. An individual may receive emergency assistance under this paragraph only once in a 12-month period.

AB1038-SSA1,30,15 5. An individual may qualify for both emergency assistance under s. 49.138 and expanded emergency assistance under this paragraph in the same 12-month period.

AB1038-SSA1,30,21 (e) Expanded Wisconsin Shares program. 1. Notwithstanding programmatic and eligibility requirements under s. 49.155 and rules promulgated under that section, to the extent authorized under a plan amendment, waiver, or other federal approval under subd. 2., an individual who needs child care services due to the public health issue that is the basis of a public health emergency may receive a subsidy under s. 49.155 for child care services received during that public health emergency.

AB1038-SSA1,31,7 2. No later than 60 days after the governor declares a public health emergency, the department shall submit to the federal department of health and human services any request for a state plan amendment, waiver, or other federal approval necessary to expand eligibility, as determined by the department, for the child care subsidy program under s. 49.155 to individuals who need child care services due to the public health issue that is the basis of the public health emergency. If the federal department approves the request or if no federal approval is necessary, the department shall expand eligibility for the child care subsidy program under s. 49.155 as provided under subd. 1. If the federal department disapproves the request, the department may not expand eligibility for the child care subsidy program under s. 49.155 as provided under subd. 1.

AB1038-SSA1,31,14 (f) Short-term financial assistance. The department shall administer a short-term financial assistance program to provide cash payments to eligible families for up to 4 months to pay for costs associated with housing, transportation, and other essential needs during a public health emergency. An individual is eligible for financial assistance under this paragraph if the individual is financially affected by the public health issue that is the basis of the public health emergency and meets all of the following criteria:

AB1038-SSA1,31,15 1. The individual is a custodial or noncustodial parent.

AB1038-SSA1,31,16 2. The individual has attained the age of 18.

AB1038-SSA1,31,18 3. The individual is a U.S. citizen or a qualifying alien, as defined by the department by rule.

AB1038-SSA1,31,19 4. The individual has residence in this state.

AB1038-SSA1,31,21 5. The individual has received any public benefits within the 12 months prior to the date of application.

AB1038-SSA1,31,23 6. The individual is not receiving a Wisconsin Works benefit on the date that the individual applies for short-term financial assistance.

AB1038-SSA1,32,3 (4) Program criteria and guidelines . The department may establish eligibility criteria and guidelines for administering the programs under subs. (2) and (3) (f), which, notwithstanding ss. 227.01 (3m) and (13), 227.10, and 227.112, need not be promulgated as rules under ch. 227, are not guidance documents, and are not subject to the requirements of s. 227.112.

AB1038-SSA1,56 Section 56. 49.45 (2t) (d) of the statutes is created to read:

AB1038-SSA1,32,8 49.45 (2t) (d) This subsection does not apply during a state of emergency declared by the governor under s. 323.10 for a public health emergency or a public health emergency declared under 42 USC 247d by the secretary of the federal department of health and human services.

AB1038-SSA1,57 Section 57 . 49.688 (1) (c) of the statutes is renumbered 49.688 (1) (c) (intro.) and amended to read:

AB1038-SSA1,32,11 49.688 (1) (c) (intro.) “Prescription drug" means a any of the following:

AB1038-SSA1,32,14 1. A prescription drug, as defined in s. 450.01 (20), that is included in the drugs specified under s. 49.46 (2) (b) 6. h. and that is manufactured by a drug manufacturer that enters into a rebate agreement in force under sub. (6).

AB1038-SSA1,58 Section 58 . 49.688 (1) (c) 2. of the statutes is created to read:

AB1038-SSA1,32,19 49.688 (1) (c) 2. A vaccination recommended for administration to adults by the federal centers for disease control and prevention's advisory committee on immunization practices and approved for administration to adults by the department.

AB1038-SSA1,59 Section 59. 66.0137 (4) of the statutes is amended to read:

AB1038-SSA1,33,2 66.0137 (4) Self-insured health plans. If a city, including a 1st class city, or a village provides health care benefits under its home rule power, or if a town provides health care benefits, to its officers and employees on a self-insured basis, the self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.729, 632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.867, 632.87 (4) to (6), 632.871, 632.885, 632.89, 632.895 (9) to (17), 632.896, and 767.513 (4).

AB1038-SSA1,60 Section 60. 66.0809 (5) (bm) of the statutes is amended to read:

AB1038-SSA1,33,15 66.0809 (5) (bm) No earlier than 14 days after receiving a notice under par. (b) of a tenant's past-due charges for electric service, the owner of a rental dwelling unit may request that the municipal public utility terminate electric service to the rental dwelling unit. Except as provided under rules of the public service commission relating to disconnection of service and subject to the procedural requirements under those rules, unless all past-due charges are paid or a state of emergency under s. 323.10 is in effect for the portion of the state in which the rental dwelling unit is located and the governor issues an order prohibiting the disconnection of service under this paragraph, the municipal utility shall terminate electric service to the rental dwelling unit upon receipt of a request under this paragraph. This paragraph does not apply if a municipal public utility does not use the procedures under sub. (3) to collect the past-due charges.

AB1038-SSA1,61 Section 61. 67.04 (5) (b) 5. of the statutes is created to read:

AB1038-SSA1,33,19 67.04 (5) (b) 5. To replace revenue lost due to a disaster or public health emergency declared by the governor under s. 323.10 or by the county board under s. 323.11.

AB1038-SSA1,62 Section 62. 67.045 (1) (i) of the statutes is created to read:

AB1038-SSA1,34,4 67.045 (1) (i) The county board adopts a resolution stating that the debt is issued to replace revenue lost due to a disaster or public health emergency declared by the governor under s. 323.10 or by the county board under s. 323.11. The resolution shall specify the amount of revenue lost, or expected to be lost, due to effects related to the disaster or public health emergency, and a certified copy of the resolution shall be sent to the department of administration. The county may not issue the debt in an amount that exceeds the amount specified by the department of administration under sub. (2) (c), and the debt may not be for a term that exceeds 10 years.

AB1038-SSA1,63 Section 63. 67.045 (2) (c) of the statutes is created to read:

AB1038-SSA1,34,10 67.045 (2) (c) 1. Following receipt of a certified resolution under sub. (1) (i), the department of administration shall determine, based on the resolution and all other available information, the appropriate amount of bonding that a county may issue pursuant to sub. (1) (i). The department shall notify the county of its determination as soon as practicable.

AB1038-SSA1,34,12 2. The department of administration shall promulgate any administrative rules it believes are necessary to administer this paragraph.

AB1038-SSA1,64 Section 64. 71.07 (9e) (aj) 1. of the statutes is amended to read:

AB1038-SSA1,34,17 71.07 (9e) (aj) 1. If the person has one qualifying child who has the same principal place of abode as the person, 4 percent, except that for taxable years beginning after December 31, 2019, and before January 1, 2021, the percentage shall be 11 percent.

AB1038-SSA1,65 Section 65. 71.07 (9e) (aj) 2. of the statutes is amended to read:

AB1038-SSA1,34,22 71.07 (9e) (aj) 2. If the person has 2 qualifying children who have the same principal place of abode as the person, 11 percent, except that for taxable years beginning after December 31, 2019, and before January 1, 2021, the percentage shall be 14 percent.

AB1038-SSA1,66 Section 66 . 71.82 (1) (c) of the statutes is amended to read:

AB1038-SSA1,35,2 71.82 (1) (c) Any Except as provided in par. (d) and sub. (2) (c), any assessment made as a result of the adjustment or disallowance of a claim for credit under s. 71.07, 71.28 or 71.47 or subch. VIII or IX, except as provided in sub. (2) (c), shall bear interest at 12 percent per year from the due date of the claim.

AB1038-SSA1,67 Section 67 . 71.82 (1) (d) of the statutes is created to read:

AB1038-SSA1,35,9 71.82 (1) (d) Any assessment made as a result of a revocation of a tax credit by the Wisconsin Economic Development Corporation shall bear interest at 12 percent per year from the date of revocation. This paragraph applies only if the revocation occurs during the period that begins on the date a state of emergency is declared under s. 323.10 and ends on the date that is 90 days after the state of emergency, including any extension under s. 323.10, terminates.

AB1038-SSA1,68 Section 68. 74.11 (11) (c) of the statutes is created to read:

AB1038-SSA1,35,14 74.11 (11) (c) A governing body of a taxation district may waive any interest or penalty that would otherwise be charged after March 31, 2020, on any delinquent real property taxes, personal property taxes, special charges, special assessments, and special taxes that are due in calendar year 2020.

AB1038-SSA1,69 Section 69. 74.12 (1) (a) of the statutes is amended to read:

AB1038-SSA1,35,22 74.12 (1) (a) The governing body of any taxation district, except a taxation district under s. 74.87, may, by ordinance, authorize the payment of taxes on real property and improvements on leased land or special assessments or both those taxes and assessments in 3 or more installments. An Except as provided under par. (c), an ordinance enacted under this paragraph, or any repeal of, or amendment to, such an ordinance applies to the collections of a calendar year only if it is enacted on or before August 15 of the preceding calendar year.

AB1038-SSA1,70 Section 70. 74.12 (1) (c) of the statutes is created to read:

AB1038-SSA1,36,2 74.12 (1) (c) An ordinance under par. (a) may be enacted at any time during calendar year 2020 for the payment of taxes on real property and improvements on leased land or special assessments, or both, for taxes and special assessments that are due in calendar year 2020.

AB1038-SSA1,71 Section 71. 74.12 (2) (b) of the statutes is amended to read:

AB1038-SSA1,36,6 74.12 (2) (b) The first installment shall be paid on or before January 31 and, except during calendar year 2020, at least 50 percent of the obligation to which the installment option pertains shall be paid on or before April 30.

AB1038-SSA1,72 Section 72. 74.12 (10) (c) of the statutes is created to read:

AB1038-SSA1,36,11 74.12 (10) (c) A governing body of a taxation district may waive any interest or penalty that would otherwise be charged after March 31, 2020, on any delinquent real property taxes, personal property taxes, special charges, special assessments, and special taxes that are due in calendar year 2020.

AB1038-SSA1,73 Section 73. 74.47 (1) of the statutes is amended to read:

AB1038-SSA1,36,18 74.47 (1) Interest. The interest rate on delinquent general property taxes, special charges, special assessments, and special taxes included in the tax roll for collection is one percent per month or fraction of a month, except that a governing body of a taxation district may waive any interest that would otherwise be charged after March 31, 2020, on delinquent general property taxes, special charges, special assessments, and special taxes that are due in calendar year 2020.

AB1038-SSA1,74 Section 74. 74.47 (2) (c) of the statutes is created to read:

AB1038-SSA1,36,23 74.47 (2) (c) Notwithstanding pars. (a) and (b), a governing body of a taxation district may waive any penalty that would otherwise be imposed after March 31, 2020, on delinquent general property taxes, special charges, special assessments, and special taxes that are due in calendar year 2020.

AB1038-SSA1,75 Section 75. 74.49 (2) (a) 2. of the statutes is amended to read:

AB1038-SSA1,37,2 74.49 (2) (a) 2. Times a decimal which reflects the applicable percentage, if a penalty under s. 74.47 (2) applies.; or

AB1038-SSA1,76 Section 76. 74.49 (2) (a) 3. of the statutes is created to read:

AB1038-SSA1,37,4 74.49 (2) (a) 3. Times no decimal if no penalty or interest applies.

AB1038-SSA1,77 Section 77. 79.036 of the statutes is created to read:

AB1038-SSA1,37,13 79.036 County and municipal aid; public health emergency supplement. For the distributions in 2020, in addition to the amount it receives under s. 79.035, each county and municipality shall receive a payment from the appropriation account under s. 20.835 (1) (dc) equal to 1 percent of the amount of its estimated payment under s. 79.035 for 2020. The department of administration, upon certification by the secretary of revenue, shall make the payments under this section on the first Monday in May, 2020, or at a later date in 2020, as determined by the secretary of revenue.