SB672,14,2414
108.14
(3m) In any court action to enforce this chapter the department, the
15commission, and the state may be represented by any licensed attorney who is an
16employee of the department or the commission and is designated by either of them
17for this purpose or at the request of either of them by the department of justice. If
18the governor designates special counsel to defend, in behalf of the state, the validity
19of this chapter or of any provision of
Title IX of the social security act 42 USC 1101
20to 1110, the expenses and compensation of the special counsel and of any experts
21employed by the department in connection with that proceeding may be charged to
22the
administrative account appropriation under s. 20.445 (1) (wd). If the
23compensation is being determined on a contingent fee basis, the contract is subject
24to s. 20.9305.
SB672,42
25Section 42
. 108.14 (7) (c) of the statutes is repealed.
SB672,43
1Section
43. 108.14 (8n) (a) of the statutes is amended to read:
SB672,15,62
108.14
(8n) (a) The department shall enter into a reciprocal arrangement
3which is approved by the U.S. secretary of labor
pursuant to section under 26 USC 43304 (a) (9) (B)
of the internal revenue code, to provide more equitable benefit
5coverage for individuals whose recent work has been covered by the unemployment
6insurance laws of 2 or more jurisdictions.
SB672,44
7Section 44
. 108.14 (8n) (e) of the statutes is amended to read:
SB672,15,218
108.14
(8n) (e) The department shall charge this state's share of any benefits
9paid under this subsection to the account of each employer by which the employee
10claiming benefits was employed in the applicable base period, in proportion to the
11total amount of wages he or she earned from each employer in the base period, except
12that if s. 108.04 (1) (f), (5),
(5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a)
13or (b) to (c), 108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) would have applied to
14employment by such an employer who is subject to the contribution requirements of
15ss. 108.17 and 108.18, the department shall charge the share of benefits based on
16employment with that employer to the fund's balancing account, or, if s. 108.04 (1)
17(f)
or, (5)
, or (5g) or 108.07 (3) would have applied to an employer that is not subject
18to the contribution requirements of ss. 108.17 and 108.18, the department shall
19charge the share of benefits based on that employment in accordance with s. 108.07
20(5) (a) and (b). The department shall also charge the fund's balancing account with
21any other state's share of such benefits pending reimbursement by that state.
SB672,45
22Section 45
. 108.14 (12) (a) to (d) of the statutes are consolidated, renumbered
23108.14 (12) (am) and amended to read:
SB672,16,2524
108.14
(12) (am)
Consistently
Consistent with the provisions of
pars. (8) and
25(9) of section 303 (a) of Title III of the federal social security act, 42 USC 503 (a) (8)
1and (9), the department shall expend all moneys received in the federal
2administrative financing account from any federal agency under
said Title III shall
3be expended 42 USC ch. 7 subch. III solely for the purposes and in the amounts found
4necessary by
said that agency for the
proper and efficient administration of this
5chapter.
(b) Consistently with said provisions of said Title III, any The department
6shall replace, within a reasonable time, any such moneys
, that were received
prior
7to before July 1, 1941, and
remaining remained unencumbered on
said that date
, or
8that were received on or after
said that date,
which, because of any action or
9contingency, have been if the moneys are lost or have been expended for purposes
10other than, or in amounts in excess of, those found necessary by
said the federal 11agency for the
proper administration of this chapter
, shall be replaced within a
12reasonable time. This paragraph is the declared policy of this state, as enunciated
13by the 1941 legislature, and shall be implemented as further provided in this
14subsection. (c). If
it is believed that any amount of money thus received
has been
15thus is lost or improperly expended, the department
, on its own motion or on notice
16from
said the federal agency
, shall promptly investigate and determine the matter
17and shall, depending on the nature of its determination, take such steps as it
may
18deem considers necessary to protect the interests of the state.
(d) If it is finally
19determined that moneys
thus received have been
thus lost or improperly expended,
20then the department shall either make the necessary replacement from
those
21moneys in the administrative account specified in s. 108.20 (2m)
the appropriation
22under s. 20.445 (1) (wd) or shall submit, at the next budget hearings conducted by
23the governor and at the budget hearings conducted by the next legislature convened
24in regular session, a request that the necessary replacement be made by an
25appropriation from the general fund.
SB672,46
1Section
46. 108.14 (12) (e) of the statutes is renumbered 108.14 (12) (bm) and
2amended to read:
SB672,17,63
108.14
(12) (bm) This subsection shall not be construed to relieve this state of
4any obligation existing
prior to its enactment
before July 1, 1941, with respect to
5moneys received
prior to before July 1, 1941
, pursuant to said Title III under 42 USC
6ch. 7 subch. III.
SB672,47
7Section 47
. 108.14 (16) of the statutes is amended to read:
SB672,17,168
108.14
(16) The department shall have duplicated or printed
, and shall
9distribute without charge, such employment security any reports, studies
and,
10forms, records, decisions, regulations, rules, or other materials, including the text of
11this chapter
and, the handbook under sub. (23), and other instructional or
12explanatory pamphlets for employers or workers,
as
that it deems necessary for
13public information or for the proper administration of this chapter
; but the. The 14department may collect a reasonable charge, which shall be credited to the
15administrative appropriation account
under s. 20.445 (1) (wd), for any such item the
16cost of which is not fully covered by federal administrative grants.
SB672,48
17Section 48
. 108.14 (18) of the statutes is renumbered 108.19 (1e) (e) and
18amended to read:
SB672,17,2319
108.19
(1e) (e) No later than the end of the month following each quarter in
20which the department expends moneys derived from assessments levied under
s.
21108.19 (1e) this subsection, the department shall submit a report to the council on
22unemployment insurance describing the use of the moneys expended and the status
23at the end of the quarter of any project for which moneys were expended.
SB672,49
24Section 49
. 108.14 (23) (d) of the statutes is repealed.
SB672,50
25Section 50
. 108.14 (26) of the statutes is amended to read:
SB672,18,7
1108.14
(26) The department shall prescribe by rule a standard affidavit form
2that may be used by parties to appeals under ss. 108.09
, 108.095, and 108.10 and
3shall make the form available to employers and claimants. The form shall be
4sufficient to qualify as admissible evidence in a hearing under this chapter if the
5authentication is sufficient and the information set forth by the affiant is admissible,
6but its use by a party does not eliminate the right of an opposing party to cross
7examine the affiant concerning the facts asserted in the affidavit.
SB672,51
8Section 51
. 108.141 (1) (h) of the statutes is amended to read:
SB672,18,119
108.141
(1) (h) “State law" means the unemployment insurance law of any
10state
, that has been approved by the U.S. secretary of labor under
section 26 USC 113304
of the internal revenue code.
SB672,52
12Section 52
. 108.141 (3g) (a) 3. b. of the statutes is amended to read:
SB672,18,1613
108.141
(3g) (a) 3. b. The gross average weekly remuneration for the work
14exceeds the claimant's weekly benefit rate plus any supplemental unemployment
15benefits, as defined in
section 26 USC 501 (c) (17) (D)
of the internal revenue code,
16then payable to the claimant;
SB672,53
17Section 53
. 108.141 (7) (a) of the statutes is amended to read:
SB672,18,2518
108.141
(7) (a) The department shall charge the state's share of each week of
19extended benefits to each employer's account in proportion to the employer's share
20of the total wages of the employee receiving the benefits in the employee's base
21period, except that if the employer is subject to the contribution requirements of ss.
22108.17 and 108.18 the department shall charge the share of extended benefits to
23which s. 108.04 (1) (f), (5),
(5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a)
24or (b) to (c), 108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) applies to the fund's balancing
25account.
SB672,54
1Section
54. 108.141 (7) (b) of the statutes is amended to read:
SB672,19,62
108.141
(7) (b) The department shall charge the full amount of extended
3benefits based on employment for a government unit to the account of the
4government unit, except that if s. 108.04 (5)
, (5g), or (7) applies and the government
5unit has elected contribution financing the department shall charge one-half of the
6government unit's share of the benefits to the fund's balancing account.
SB672,55
7Section 55
. 108.145 of the statutes is amended to read:
SB672,19,18
8108.145 Disaster unemployment assistance. The department shall
9administer under s. 108.14 (9m) the distribution of disaster unemployment
10assistance to workers in this state who are not eligible for benefits whenever such
11assistance is made available by the president of the United States under
26 42 USC
125177 (a). In determining eligibility for assistance and the amount of assistance
13payable to any worker who was totally self-employed during the first 4 of the last 5
14most recently completed quarters preceding the date on which the worker claims
15assistance, the department shall not reduce the assistance otherwise payable to the
16worker because the worker receives one or more payments under the social security
17act
(,42 USC
301 et seq.) ch. 7, for the same week that the worker qualifies for such
18assistance.
SB672,56
19Section 56
. 108.15 (3) (d) of the statutes is amended to read:
SB672,20,220
108.15
(3) (d) If a government unit elects contribution financing for any
21calendar year after the first calendar year it becomes newly subject to this chapter,
22it shall be liable to reimburse the fund for any benefits based on prior employment.
23If a government unit terminates its election of contribution financing, ss. 108.17 and
24108.18 shall apply to employment in the prior calendar year, but after all benefits
25based on such prior employment have been charged to its contribution account any
1balance remaining in such account shall be transferred to the
fund's balancing
2account.
SB672,57
3Section 57
. 108.151 (2) (d) of the statutes is amended to read:
SB672,20,74
108.151
(2) (d) Sections 108.17 and 108.18 shall apply to all prior employment,
5but after all benefits based on prior employment have been charged to any account
6it has had under s. 108.16 (2) any balance remaining therein shall be transferred to
7the
fund's balancing account as if s. 108.16 (6) (c) or (6m) (d) applied.
SB672,58
8Section 58
. 108.152 (1) (d) of the statutes is amended to read:
SB672,20,159
108.152
(1) (d) If the Indian tribe or tribal unit is an employer
prior to before 10the effective date of an election, ss. 108.17 and 108.18 shall apply to all employment
11prior to before the effective date of the election, but after all benefits based on prior
12employment have been charged to any account that it has had under s. 108.16 (2),
13the department shall transfer any positive balance or charge any negative balance
14remaining therein to the
fund's balancing account as if s. 108.16 (6) (c) and (6m) (d)
15applied.
SB672,59
16Section 59
. 108.155 (2) (a) and (d) of the statutes are amended to read:
SB672,20,2117
108.155
(2) (a) On October 2, 2016, the fund's treasurer shall set aside
18$2,000,000 in the
fund's balancing account for accounting purposes. On an ongoing
19basis, the fund's treasurer shall tally the amounts allocated to reimbursable
20employers' accounts under s. 108.04 (13) (d) 4. c. and deduct those amounts from the
21amount set aside plus any interest calculated thereon.
SB672,21,322
(d) If the department assesses reimbursable employers under par. (c), the
23department shall determine the amount of assessments to be levied as provided in
24sub. (3), and the fund's treasurer shall notify reimbursable employers that the
25assessment will be imposed. Except as provided in sub. (3) (c), the assessment shall
1be payable by each reimbursable employer that is subject to this chapter as of the
2date the assessment is imposed. Assessments imposed under this section shall be
3credited to the
fund's balancing account.
SB672,60
4Section 60
. 108.16 (5) (c) of the statutes is amended to read:
SB672,21,115
108.16
(5) (c) While the state has an account in the “Unemployment Trust
6Fund
",
” public deposit insurance charges on the fund's balances held in banks,
7savings banks, savings and loan associations
, and credit unions in this state, the
8premiums on surety bonds required of the fund's treasurer under this section, and
9any other expense of administration otherwise payable from the fund's interest
10earnings, shall be paid from the
administrative account appropriation under s.
1120.445 (1) (n) or (ne).
SB672,61
12Section 61
. 108.16 (6) (k) of the statutes is amended to read:
SB672,21,1413
108.16
(6) (k) All payments to the fund from the
administrative account as
14authorized under s. 108.20 (2m) appropriation under s. 20.445 (1) (wd).
SB672,62
15Section 62
. 108.16 (6) (m) of the statutes is amended to read:
SB672,21,1716
108.16
(6) (m) Any amounts transferred to the balancing account from the
17unemployment interest payment fund
under s. 108.19 (1m) (f).
SB672,63
18Section 63
. 108.16 (6m) (a) of the statutes is amended to read:
SB672,21,2219
108.16
(6m) (a) The benefits thus chargeable under
sub. (7) (a) or (b) or s.
20108.04 (1) (f), (5), (5g), (7)
(h) (u), (7m), (8) (a)
or (b) to (c), (13) (c) or (d) or (16) (e),
21108.07 (3), (3r), (5) (b), (5m), or (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141,
108.15, 22108.151, or 108.152
or sub. (6) (e) or (7) (a) and (b).
SB672,64
23Section 64
. 108.16 (6x) of the statutes is amended to read:
SB672,22,324
108.16
(6x) The department shall charge to the uncollectible reimbursable
25benefits account the amount of any benefits paid from the
fund's balancing account
1that are reimbursable under s. 108.151 but for which the department does not receive
2reimbursement after the department exhausts all reasonable remedies for collection
3of the amount.
SB672,65
4Section 65
. 108.16 (8) (f) of the statutes is amended to read:
SB672,22,135
108.16
(8) (f) The successor shall take over and continue the transferor's
6account, including its positive or negative balance and all other aspects of its
7experience under this chapter in proportion to the payroll assignable to the
8transferred business and the liability of the successor shall be proportioned to the
9extent of the transferred business. The transferor and the successor shall be jointly
10and severally liable for any amounts owed by the transferor
to the fund and to the
11administrative account under this chapter at the time of the transfer, but a successor
12under par. (c) is not liable for the debts of the transferor except in the case of fraud
13or malfeasance.
SB672,66
14Section 66
. 108.16 (9) (a) of the statutes is amended to read:
SB672,22,1815
108.16
(9) (a) Consistently with
section 26 USC 3305
of the internal revenue
16code, relating to federal instrumentalities
which that are neither wholly nor
17partially owned by the United States nor otherwise specifically exempt from the tax
18imposed
by section under 26 USC 3301
of the internal revenue code:
SB672,22,2219
1. Any contributions required and paid under this chapter for
1939 or any
20subsequent year by any such instrumentality, including any national bank, shall be
21refunded to
such that instrumentality in case this chapter is not certified with
22respect to such year under
s. 26 USC 3304
of said code.
SB672,22,2523
2. No national banking association
which is
subject to this chapter shall be 24required to comply with any
of its provisions or requirements
under this chapter, to
25the extent that such compliance would be contrary to
s. 26 USC 3305
of said code.
SB672,67
1Section
67. 108.161 (title) of the statutes is amended to read:
SB672,23,3
2108.161 (title)
Federal administrative financing account; Reed Act
3distributions.
SB672,68
4Section 68
. 108.161 (1) and (1m) of the statutes are consolidated, renumbered
5108.161 (1) and amended to read:
SB672,23,126
108.161
(1) The fund's treasurer shall maintain within the fund an
7employment security “federal administrative financing account
",," and shall credit
8thereto to that account all amounts credited to the fund
pursuant to the federal
9employment security administrative financing act (of 1954) and section 903 of the
10federal social security act, as amended. (1m) The treasurer of the fund shall also
11credit to said account under 42 USC 1101 to 1103 and all federal moneys credited to
12the fund
pursuant to under sub. (8).
SB672,69
13Section 69
. 108.161 (2) of the statutes is amended to read:
SB672,23,1614
108.161
(2) The requirements of
said section 903 42 USC 1103 shall control any
15appropriation, withdrawal
, and use of any moneys in
said the federal administrative
16financing account.
SB672,70
17Section 70
. 108.161 (3) of the statutes is amended to read:
SB672,23,2218
108.161
(3) Consistently Consistent with this chapter and
said section 903,
19such 42 USC 1103, moneys
in the federal administrative financing account shall be
20used solely for benefits or employment security administration by the department,
21including unemployment insurance, employment service, apprenticeship programs,
22and related statistical operations.
SB672,71
23Section 71
. 108.161 (3e) of the statutes is amended to read:
SB672,24,324
108.161
(3e) Notwithstanding sub. (3), any moneys allocated under
section 903
25of the federal Social Security Act, as amended, 42 USC 1103 for federal fiscal years
12000 and 2001 and the first $2,389,107 of any distribution received by this state
2under
section 903 of that act 42 USC 1103 in federal fiscal year 2002 shall be used
3solely for unemployment insurance administration.
SB672,72
4Section 72
. 108.161 (4) of the statutes is amended to read:
SB672,24,85
108.161
(4) Such moneys Moneys in the federal administrative financing
6account shall be encumbered and spent for employment security administrative
7purposes only pursuant to, and after the effective date of, a specific legislative
8appropriation enactment
that does all of the following:
SB672,24,109
(a)
Stating States for which such purposes and in what amounts the
10appropriation is being made
to the administrative account created by s. 108.20.
SB672,24,1611
(b)
Directing Directs the fund's treasurer to transfer the appropriated amounts
12to
the administrative account the appropriation account under s. 20.445 (1) (n) only
13as and to the extent that they are currently needed for such expenditures, and
14directing directs that there shall be restored to the
federal administrative financing 15account
created by sub. (1) any amount thus transferred
which that has ceased to be
16needed or available for such expenditures.
SB672,24,2217
(c)
Specifying Specifies that the appropriated amounts are available for
18obligation solely within the 2 years beginning on the appropriation law's date of
19enactment. This paragraph does not apply to the appropriations under s. 20.445 (1)
20(nd) and (ne) or to any amounts expended from the appropriation under s. 20.445 (1)
21(nb) from moneys transferred to this state on March 13, 2002, pursuant to
section 903
22(d) of the federal Social Security Act 42 USC 1103 (d).
SB672,25,223
(d)
Limiting Limits the total amount
which that may be obligated during any
24fiscal year to the aggregate of all amounts credited under sub. (1), including amounts
1credited
pursuant to under sub. (8), reduced at the time of any obligation by the sum
2of the moneys obligated and charged against any of the amounts credited.
SB672,73
3Section 73
. 108.161 (5) and (6) of the statutes are consolidated, renumbered
4108.161 (5m) and amended to read:
SB672,25,115
108.161
(5m) The total of the amounts
thus appropriated
under sub. (4) for use
6in any fiscal year shall in no event exceed the moneys available for such use
7hereunder under this section, considering the timing of credits
hereunder under this
8section and the sums already spent or appropriated or transferred or otherwise
9encumbered
hereunder. (6) under this section. The fund's treasurer shall keep a
10record of all such
times and amounts; shall charge
transactions and shall do all of the
11following:
SB672,25,13
12(a) Charge each sum against the earliest credits
duly available therefor
; shall
13include.
SB672,25,17
14(b) Include any sum
thus
that has been appropriated but not yet spent
15hereunder under this section in computing the fund's net balance as of the close of
16any month, in line with the federal requirement that any such sum shall, until spent,
17be considered part of the fund
; and shall certify
.
SB672,25,18
18(c) Certify the relevant facts whenever necessary
hereunder.
SB672,74
19Section 74
. 108.161 (7) of the statutes is amended to read:
SB672,25,2520
108.161
(7) If any moneys appropriated
hereunder under this section are used
21to buy and hold suitable land
, with a view to the future construction of an and to build
22a suitable employment security building thereon, and if such land is later sold or
23transferred to other use, the proceeds of such sale
(
, or the value of such land when
24transferred
), shall be credited to the
federal administrative financing account
25created by sub. (1) except as otherwise provided in ss. 13.48 (14) and 16.848.
SB672,75
1Section
75. 108.161 (8) of the statutes is amended to read:
SB672,26,112
108.161
(8) If any sums are appropriated and spent
hereunder under this
3section to buy land and to build a suitable employment security building thereon, or
4to purchase information technology hardware and software,
then any federal
5moneys thereafter credited to the fund or paid to the department by way of gradual
6reimbursement of such employment security capital expenditures, or in lieu of the
7estimated periodic amounts
which that would otherwise
(, in the absence of such
8expenditures
), be federally granted for the rental of substantially equivalent
9quarters, shall be credited to the
federal administrative financing account
created
10by sub. (1), consistently with any federal requirements applicable to the handling
11and crediting of such moneys.
SB672,76
12Section 76
. 108.161 (9) of the statutes is amended to read:
SB672,26,2313
108.161
(9) Any land and building or office quarters acquired under this section
14shall continue to be used for employment security purposes. Realty or quarters may
15not be sold or transferred to other use if prior action is taken under s. 13.48 (14) (am)
16or 16.848 (1) and may not be sold or transferred without the governor's approval. The
17proceeds from the sale, or the value of realty or quarters upon transfer, shall be
18credited to the
federal administrative financing account
established in sub. (1) or
19credited to the
fund established in s. 108.20
appropriate appropriation account
20under s. 20.445, or both
as determined by the department in accordance with federal
21requirements. Equivalent substitute rent-free quarters may be provided, as
22federally approved. Amounts credited under this subsection shall be used solely to
23finance employment security quarters according to federal requirements.
SB672,77
24Section 77
. 108.162 (7) of the statutes is amended to read:
SB672,27,3
1108.162
(7) Any amount appropriated under s. 20.445 (1) (na)
which that has
2not been obligated shall be available for employment security local office building
3projects, consistent with this section and
ss.
s. 108.161
and 108.20.
SB672,78
4Section 78
. 108.17 (2m) of the statutes is amended to read:
SB672,27,85
108.17
(2m) When a written statement of account is issued to an employer by
6the department
, showing as duly credited that shows a specified amount received
7from the employer under this chapter
as having been credited, no other form of state
8receipt
therefor is required.
SB672,79
9Section 79
. 108.17 (3) of the statutes is amended to read:
SB672,27,2210
108.17
(3) If an employing unit
makes application applies to the department
11to adjust an alleged overpayment by the employer of contributions or interest under
12this chapter, and files such an application within 3 years after the close of the
13calendar year in which such payment was made, the department shall
make a
14determination determine under s. 108.10
as to the existence and whether and to
15what extent
of any such an overpayment
, and said section shall apply to such
16determination exists. Except as provided in sub. (3m), the department shall allow
17an employer a credit for any amount determined under s. 108.10 to have been
18erroneously paid by the employer, without interest, against its future contribution
19payments; or, if the department finds it impracticable to allow the employer such a
20credit, it shall refund
such the overpayment to the employer, without interest, from
21the fund or the
administrative account, as the case may be appropriate appropriation
22under s. 20.445.
SB672,80
23Section 80
. 108.17 (3m) of the statutes is amended to read:
SB672,28,624
108.17
(3m) If an appeal tribunal or the commission issues a decision under
25s. 108.10 (2), or a court issues a decision on review under s. 108.10 (4), in which it is
1determined that an amount has been erroneously paid by an employer, the
2department shall, from the
administrative account
appropriation under s. 20.445 (1)
3(wd), credit the employer with interest at the rate of 0.75 percent per month or
4fraction thereof on the amount of the erroneous payment. Interest shall accrue from
5the month which the erroneous payment was made until the month in which it is
6either used as a credit against future contributions or refunded to the employer.
SB672,81
7Section 81
. 108.18 (3) (c) of the statutes is amended to read:
SB672,28,118
108.18
(3) (c) Permitting the employer to pay such lower rate is consistent with
9the relevant conditions then applicable to additional credit allowance for such year
10under
section 26 USC 3303 (a)
of the federal unemployment tax act, any other
11provision to the contrary notwithstanding.