Amendment SSA1-AB1038

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.

AB1038-SSA1,78 Section 78. 79.06 of the statutes is created to read:

AB1038-SSA1,37,17 79.06 Public health emergency local assistance program. (1) Definition. In this section, “local unit of government” means a county, city, village, town, or federally recognized American Indian tribe or band in this state.

AB1038-SSA1,37,22 (2) Establishment of program. The department of administration shall establish and administer a public health emergency local assistance program to reimburse local units of government for extraordinary operational costs related to protecting and improving public health during the public health emergency declared on March 12, 2020, by executive order 72, including any extension under s. 323.10.

AB1038-SSA1,38,2 (3) Application. A local unit of government requesting reimbursement under the public health emergency local assistance program shall submit a claim for reimbursement using an application form prescribed by the department of administration.

AB1038-SSA1,38,15 (4) Process. (a) Initial application period. The department of administration shall establish an application period during which the department shall accept the applications for reimbursement claims under sub. (3) from local units of government. At the end of the application period, the secretary of administration shall evaluate each reimbursement claim received during the application period and determine whether to approve, deny, or disallow the claim. The secretary of administration may approve, deny, or disallow any claim in whole or in part. The department of administration shall, for each approved claim, pay the reimbursement amount to the local unit of government from the appropriation account under s. 20.855 (4) (b), except that the department shall pay a prorated reimbursement amount for each approved claim if the total amount of approved claims exceeds the moneys in the appropriation account. The department of administration shall establish procedures for processing applications and evaluating reimbursement claims.

AB1038-SSA1,38,20 (b) Subsequent application periods. If moneys remain in the appropriation account under s. 20.855 (4) (b) after the payment of reimbursement amounts under par. (a), the department of administration and secretary of administration shall repeat the process in par. (a), establishing as many subsequent application periods as necessary until no moneys remain.

AB1038-SSA1,38,24 (5) Ineligible costs. (a) Capital acquisition costs are not eligible for reimbursement under this section unless the costs are incurred directly in response to expanding medical treatment capacity for the public health emergency declared on March 12, 2020, by executive order 72, including any extension under s. 323.10.

AB1038-SSA1,39,2 (b) Any cost reimbursed by another source is not eligible for reimbursement under this section.

AB1038-SSA1,79 Section 79 . 102.03 (1) (h) of the statutes is created to read:

AB1038-SSA1,39,6 102.03 (1) (h) 1. In this paragraph, “critical worker” means an employee whose position is determined by the secretary of health services to be critical during a public health emergency declared under s. 323.10.

AB1038-SSA1,39,10 2. Where an injury to a critical worker is found to be caused during any public health emergency declared under s. 323.10, including any extension, during the period beginning on March 12, 2020, and ending on June 30, 2021, or on the date the 2021-23 biennial budget bill is enacted, whichever is later.

AB1038-SSA1,80 Section 80 . 102.565 (6) of the statutes is created to read:

AB1038-SSA1,39,13 102.565 (6) This section does not apply to an employee whose claim of injury is presumed to be caused by employment under s. 102.03 (1) (h).

AB1038-SSA1,81 Section 81. 103.13 (2m) of the statutes is created to read:

AB1038-SSA1,39,21 103.13 (2m) Employee records during an emergency. Notwithstanding s. 103.13 (2), during the period covered by a state of emergency related to a public health emergency declared by the governor under s. 323.10, an employer is not required to provide an employee's personnel records within 7 working days after an employee makes a request to inspect his or her personnel records, and an employer is not required to provide the inspection at a location reasonably near the employee's place of employment during normal working hours.

AB1038-SSA1,82 Section 82 . 108.02 (26m) of the statutes is repealed.

AB1038-SSA1,83 Section 83 . 108.04 (3) of the statutes is repealed.

AB1038-SSA1,84 Section 84 . 108.04 (11) (bm) of the statutes is amended to read:

AB1038-SSA1,40,9 108.04 (11) (bm) The department shall apply any ineligibility under par. (be) against benefits and weeks of eligibility for which the claimant would otherwise be eligible after the week of concealment and within 6 years after the date of an initial determination issued under s. 108.09 finding that a concealment occurred. The claimant shall not receive waiting period credit under s. 108.04 (3) for the period of ineligibility applied under par. (be). If no benefit rate applies to the week for which the claim is made, the department shall use the claimant's benefit rate for the claimant's next benefit year beginning after the week of concealment to determine the amount of the benefit reduction.

AB1038-SSA1,85 Section 85 . 108.062 (3) of the statutes is amended to read:

AB1038-SSA1,40,14 108.062 (3) Approval of plans. The department shall approve a plan if the plan includes all of the elements specified in sub. (2) or (20), whichever is applicable. The approval is effective for the effective period of the plan unless modified under sub. (3m).

AB1038-SSA1,86 Section 86. 108.062 (3r) of the statutes is created to read:

AB1038-SSA1,40,18 108.062 (3r) Applicability of laws. A work-share program shall be governed by the law that was in effect when the plan or modification was last approved under sub. (3) or (3m), until the program ends as provided in sub. (4).

AB1038-SSA1,87 Section 87. 108.062 (15) of the statutes is amended to read:

AB1038-SSA1,40,23 108.062 (15) Involuntary termination. If in any week there are fewer than 20 employees who are included in a work-share program of any employer, the program terminates on the 2nd Sunday following the end of that week. This subsection does not apply to a work-share program to which sub. (20) applies.

AB1038-SSA1,88 Section 88. 108.062 (20) of the statutes is created to read:

AB1038-SSA1,41,9 108.062 (20) Suspensions of certain provisions during public health emergencies. Notwithstanding sub. (2), this subsection, and not sub. (2), applies during any period covered by a public health emergency declared for the entire state under s. 323.10, including any extension, and applies during any period during which the federal government pays the benefits under this section. During any such period, prior to implementing a work-share program, an employer shall submit a work-share plan for the approval of the department. In its submittal, the employer shall certify that its plan is in compliance with all requirements under this section. Each plan shall:

AB1038-SSA1,41,12 (a) Specify the work unit in which the plan will be implemented, the affected positions, and the names of the employees filling those positions on the date of submittal.

AB1038-SSA1,41,14 (b) Provide for initial coverage under the plan of at least 2 positions that are filled on the effective date of the work-share program.

AB1038-SSA1,41,16 (c) Specify the period or periods when the plan will be in effect, which may not exceed a total of 6 months in any 5-year period within the same work unit.

AB1038-SSA1,41,18 (d) Provide for apportionment of reduced working hours equitably among employees in the work-share program.

AB1038-SSA1,41,20 (e) Exclude participation by employees who are employed on a seasonal, temporary, or intermittent basis.

AB1038-SSA1,41,23 (f) Apply only to employees who have been engaged in employment with the employer for a period of at least 3 months on the effective date of the work-share program and who are regularly employed by the employer in that employment.

AB1038-SSA1,42,3 (g) Specify the normal average hours per week worked by each employee in the work unit and the percentage reduction in the average hours of work per week worked by that employee, exclusive of overtime hours, which shall be applied in a uniform manner and which shall be at least 10 percent of the normal hours per week of that employee but not more than whichever of the following is greater:

AB1038-SSA1,42,4 1. Sixty percent of the normal hours per week of that employee.

AB1038-SSA1,42,6 2. The maximum percent reduction of the normal hours per week of that employee that is permissible under federal law.

AB1038-SSA1,42,9 (h) Describe the manner in which requirements for maximum federal financial participation in the plan will be implemented, including a plan for giving notice, where feasible, to participating employees of changes in work schedules.

AB1038-SSA1,42,11 (i) Provide an estimate of the number of layoffs that would occur without implementation of the plan.

AB1038-SSA1,42,14 (j) Specify the effect on any fringe benefits provided by the employer to the employees who are included in the work-share program other than fringe benefits required by law.

AB1038-SSA1,42,16 (k) Include a statement affirming that the plan is in compliance with all employer obligations under applicable federal and state laws.

AB1038-SSA1,42,21 (L) Indicate whether the plan includes employer-sponsored training to enhance job skills and acknowledge that the employees may participate in training funded under the federal Workforce Innovation and Opportunity Act, 29 USC 3101 to 3361, or another federal law that enhances job skills without affecting availability for work, subject to department approval.

AB1038-SSA1,89 Section 89. 108.07 (8) of the statutes is created to read:

AB1038-SSA1,42,25 108.07 (8) (a) Notwithstanding any other provision of this chapter and except as provided in par. (b), all of the following shall be paid from the appropriation under s. 20.445 (1) (ag):

AB1038-SSA1,43,1 1. The first week of benefits for a claimant's benefit year.

AB1038-SSA1,43,2 2. For the first week of a claimant's benefit year, an additional payment of $600.

AB1038-SSA1,43,3 3. Benefits under s. 108.062.

AB1038-SSA1,43,8 (b) 1. a. Paragraph (a) 1. applies with respect to benefit years established in weeks beginning with the week of March 15, 2020, and ending with the week of June 27, 2021, or the last week that the public health emergency declared on March 12, 2020, by executive order 72, including any extension under s. 323.10, is in effect, whichever is later.

AB1038-SSA1,43,11 b. Notwithstanding subd. 1. a., par. (a) 1. does not apply with respect to any week for which benefits are paid by the federal government under section 2105 of P.L. 116-136 or under any other federal enactment.

AB1038-SSA1,43,14 2. a. Paragraph (a) 2. applies with respect to benefit years established in weeks beginning with the week of March 15, 2020, and ending with the week of July 26, 2020.

AB1038-SSA1,43,17 b. Notwithstanding subd. 2. a., par. (a) 2. does not apply with respect to any week for which amounts are paid by the federal government under section 2104 of P.L. 116-136.

AB1038-SSA1,43,21 3. a. Paragraph (a) 3. applies with respect to benefits for weeks beginning with the week of March 15, 2020, and ending with the week of June 27, 2021, or the last week that the public health emergency declared on March 12, 2020, by executive order 72, including any extension under s. 323.10, is in effect, whichever is later.

AB1038-SSA1,43,24 b. Notwithstanding subd. 3. a., par. (a) 3. does not apply with respect to any week for which benefits are paid by the federal government under section 2108 of P.L. 116-136.

AB1038-SSA1,44,2 4. Paragraph (a) does not apply with respect to the portion of any benefits paid by the federal government under section 2103 of P.L. 116-136.

AB1038-SSA1,44,5 5. In the case of a claim for regular benefits that is a combined-wage claim, as defined in s. 108.04 (13) (g) 1. a., par. (a) 1., 2., and 3. applies only with respect to this state's share of benefits.

AB1038-SSA1,44,7 6. Paragraph (a) 1., 2., and 3. does not apply to benefits chargeable as provided in sub. (7).

AB1038-SSA1,90 Section 90 . 115.385 (1) (intro.) of the statutes is amended to read:

AB1038-SSA1,44,11 115.385 (1) (intro.) Annually Except as provided in sub. (6), annually by November 30, the department shall publish a school and school district accountability report that includes all of the following components:

AB1038-SSA1,91 Section 91 . 115.385 (6) of the statutes is created to read:

AB1038-SSA1,44,14 115.385 (6) The department is not required to publish a school and school district accountability report under sub. (1) for the 2019-20 school year.

AB1038-SSA1,92 Section 92. 118.233 of the statutes is created to read:

AB1038-SSA1,44,17 118.233 School board employees; school closed by the department of health services. (1) Definitions. In this section: