SB932: Bill Text

SB932,27,12 71.34 (1g) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136.

SB932,28 Section 28 . 71.42 (2) (L) 3. of the statutes is amended to read:

SB932,27,18 71.42 (2) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2017, except that “Internal Revenue Code” includes sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136.

SB932,29 Section 29 . 71.98 (3) of the statutes is amended to read:

SB932,28,3 71.98 (3) Depreciation, depletion, and amortization. For taxable years beginning after December 31, 2013, and for purposes of computing depreciation and amortization, the Internal Revenue Code means the federal Internal Revenue Code in effect for federal purposes on January 1, 2014, except that sections 13201 (f), 13203, 13204, and 13205 of P.L. 115-97 and section 2307 of division A of P.L. 116-136 apply at the same time as for federal purposes. For taxable years beginning after December 31, 2013, and for purposes of computing depletion, the Internal Revenue Code means the federal Internal Revenue Code in effect for federal purposes for the year in which the property is placed in service.

SB932,30 Section 30 . 74.35 (5) (c) of the statutes is amended to read:

SB932,28,9 74.35 (5) (c) No claim may be filed or maintained under this section unless the tax for which the claim is filed, or any authorized installment payment of the tax, is timely paid under s. 74.11, 74.12 or 74.87. This paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020.

SB932,31 Section 31 . 74.37 (4) (b) of the statutes is amended to read:

SB932,28,15 74.37 (4) (b) No claim or action for an excessive assessment may be brought or maintained under this section unless the tax for which the claim is filed, or any authorized installment of the tax, is timely paid under s. 74.11 or 74.12. This paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020.

SB932,32 Section 32 . 100.307 of the statutes is created to read:

SB932,28,18 100.307 Returns during emergency; prohibition. (1) Definitions. In this section:

SB932,28,19 (a) “Food product” has the meaning given in s. 93.01 (6).

SB932,28,20 (b) “Personal care product” has the meaning given in s. 299.50 (1) (b).

SB932,29,2 (2) Certain returns prohibited during emergency. Except as provided in sub. (3), no person who sells food products, personal care products, cleaning products, or paper products at retail may accept a return of a food product, personal care product, cleaning product, or paper product during the public health emergency declared on March 12, 2020, by executive order 72, or during the 30 days immediately after the public health emergency ends.

SB932,29,6 (3) Exceptions. A person who sells food products, personal care products, cleaning products, or paper products at retail may accept a return of a food product, personal care product, cleaning product, or paper product if any of the following applies:

SB932,29,7 (a) The product is returned no more than 7 days after purchase.

SB932,29,9 (b) The product is adulterated within the meaning of s. 97.02 or defective as a result of a production error or defect.

SB932,29,11 (4) Other returns allowed. A retailer may accept a return of a product that is not prohibited by sub. (2).

SB932,33 Section 33 . 102.03 (6) of the statutes is created to read:

SB932,29,17 102.03 (6) (a) In this subsection, “first responder” means an employee of or volunteer for an employer that provides fire fighting, law enforcement, medical, or other emergency services, and who has regular, direct contact with, or is regularly in close proximity to, patients or other members of the public requiring emergency services, within the scope of the individual's work for the employer.

SB932,29,22 (b) For the purposes of benefits under this chapter, where an injury to a first responder is found to be caused by COVID-19 during the public health emergency declared by the governor under s. 323.10 on March 12, 2020, by executive order 72, and ending 30 days after the termination of the order, the injury is presumed to be caused by the individual's employment.

SB932,29,24 (c) An injury claimed under par. (b) must be accompanied by a specific diagnosis by a physician or by a positive COVID-19 test.

SB932,30,3 (d) An injury claimed under par. (b) may be rebutted by specific evidence that the injury was caused by exposure to COVID-19 outside of the first responder's work for the employer.

SB932,34 Section 34 . 102.565 (6) of the statutes is created to read:

SB932,30,6 102.565 (6) This section does not apply to an employee whose claim of injury is presumed to be caused by employment under s. 102.03 (6).

SB932,35 Section 35 . 103.13 (2m) of the statutes is created to read:

SB932,30,14 103.13 (2m) Employee records during an emergency. Notwithstanding sub. (2), during the public health emergency declared on March 12, 2020, by executive order 72, 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.

SB932,36 Section 36 . 108.04 (2) (d) of the statutes is created to read:

SB932,30,20 108.04 (2) (d) If required under s. 108.07 (5) (bm), each claimant shall and each employer shall under s. 108.09 (1) or when otherwise requested by the department, indicate whether a claim for regular benefits is related to the public health emergency declared on March 12, 2020, by executive order 72. The department may specify the information required to be provided under this paragraph.

SB932,37 Section 37 . 108.04 (3) of the statutes is renumbered 108.04 (3) (a) and amended to read:

SB932,30,25 108.04 (3) (a) The Subject to par. (b), the first week of a claimant's benefit year for which the claimant has timely applied and is otherwise eligible for regular benefits under this chapter is the claimant's waiting period for that benefit year.

SB932,38 Section 38. 108.04 (3) (b) of the statutes is created to read:

SB932,31,6 108.04 (3) (b) Paragraph (a) does not apply with respect to benefit years that begin after March 12, 2020, and before February 7, 2021. The department shall seek the maximum amount of federal reimbursement for benefits that are, during the time period specified in this paragraph, payable for the first week of a claimant's benefit year as a result of the application of this paragraph.

SB932,39 Section 39 . 108.04 (13) (d) 3. b. of the statutes is amended to read:

SB932,31,10 108.04 (13) (d) 3. b. If recovery of an overpayment is not permitted under s. 108.22 (8) (c), restore the proper amount to the employer's account and charge that amount to the fund's balancing account unless s. 108.07 (5) (c) (am) 3. applies.

SB932,40 Section 40 . 108.04 (13) (d) 4. b. of the statutes is amended to read:

SB932,31,14 108.04 (13) (d) 4. b. If recovery of an overpayment is not permitted under s. 108.22 (8) (c), restore the proper amount to the employer's account and charge that amount in accordance with s. 108.07 (5) (am).

SB932,41 Section 41 . 108.062 (1) (b) of the statutes is amended to read:

SB932,31,18 108.062 (1) (b) “Work-share program" means a program approved by the department under which the hours of work of employees in a work unit are reduced in lieu of the layoffs of 2 or more employees in the work unit.

SB932,42 Section 42 . 108.062 (2m) of the statutes is created to read:

SB932,31,23 108.062 (2m) Applications; department assistance. The department shall allow employers to submit applications under this section using an online form. The department shall provide assistance to employers with submitting applications and developing work-share plans.

SB932,43 Section 43 . 108.062 (3) of the statutes is amended to read:

SB932,32,4 108.062 (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).

SB932,43m Section 43m. 108.062 (3r) of the statutes is created to read:

SB932,32,8 108.062 (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).

SB932,44 Section 44 . 108.062 (4) of the statutes is renumbered 108.062 (4) (a) 1. and amended to read:

SB932,32,14 108.062 (4) (a) 1. A Except as provided in subd. 2., a work-share program becomes effective on the later of the Sunday of the 2nd week beginning after approval of a work-share plan under sub. (3) or any Sunday after that day specified in the plan.

SB932,32,18 (b) A work-share program ends on the earlier of the last Sunday that precedes the end of the 6-month period beginning on the effective date of the program or any Sunday before that day specified in the plan unless the program terminates on an earlier date under sub. (5), (14), or (15).

SB932,45 Section 45 . 108.062 (4) (a) 2. of the statutes is created to read:

SB932,32,23 108.062 (4) (a) 2. With respect to a work-share plan approved during a period described under sub. (20), the work-share program becomes effective on the later of the Sunday of or after approval of a work-share plan under sub. (3) or any Sunday after that day specified in the plan.

SB932,46 Section 46 . 108.062 (15) of the statutes is amended to read:

SB932,33,4 108.062 (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.

SB932,47 Section 47 . 108.062 (19) of the statutes is renumbered 108.062 (19) (intro.) and amended to read:

SB932,33,14 108.062 (19) Secretary may waive compliance. (intro.) The secretary may waive compliance with any requirement under this section do any of the following if the secretary determines that waiver of the requirement doing so is necessary to permit continued certification of this chapter for grants to this state under Title III of the federal Social Security Act, for maximum credit allowances to employers under the federal Unemployment Tax Act, or for this state to qualify for full federal financial participation in the cost of administration of this section and financing of benefits to employees participating in work-share programs under this section.:

SB932,47m Section 47m. 108.062 (19) (a) and (b) of the statutes are created to read:

SB932,33,16 108.062 (19) (a) Waive compliance with any requirement under this section.

SB932,33,20 (b) Waive the application of sub. (20), in whole or in part, to the extent necessary for any of the purposes specified in this subsection or, to the extent necessary for any of those purposes, require the continued application of any requirement under sub. (2).

SB932,48 Section 48 . 108.062 (20) of the statutes is created to read:

SB932,34,3 108.062 (20) Suspensions of certain provisions. Notwithstanding sub. (2), this subsection, and not sub. (2), applies to work-share plans submitted on or after the effective date of this subsection .... [LRB inserts date], and before December 31, 2020, subject to sub. (19). During that 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:

SB932,34,6 (a) Specify the affected positions, and the names of the employees filling those positions on the date of submittal. The plan need not be limited to a particular work unit.

SB932,34,8 (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.

SB932,34,10 (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.

SB932,34,12 (d) Exclude participation by employees who are employed on a seasonal, temporary, or intermittent basis.

SB932,34,15 (e) 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.

SB932,34,20 (f) 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:

SB932,34,21 1. Sixty percent of the normal hours per week of that employee.

SB932,34,23 2. The maximum percent reduction of the normal hours per week of that employee that is permissible under federal law.

SB932,35,3 (g) 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.

SB932,35,5 (h) Provide an estimate of the number of layoffs that would occur without implementation of the plan.

SB932,35,8 (i) 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.

SB932,35,10 (j) Include a statement affirming that the plan is in compliance with all employer obligations under applicable federal and state laws.

SB932,35,15 (k) 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.

SB932,49 Section 49 . 108.07 (5) of the statutes is renumbered 108.07 (5) (am).

SB932,50 Section 50 . 108.07 (5) (bm) of the statutes is created to read:

SB932,35,22 108.07 (5) (bm) 1. The department shall, when processing initial claims for regular benefits, determine whether a claim or plan is related to the public health emergency declared on March 12, 2020, by executive order 72. If a claim is so related, the regular benefits for that claim shall, except as provided in subd. 2., be paid as provided in subd. 3.

SB932,35,24 2. a. Subdivision 1. applies only with respect to benefits payable for weeks beginning after March 12, 2020, and beginning before December 31, 2020.

SB932,36,2 b. Subdivision 1. does not apply if the employer fails to timely and adequately provide any information required by the department under s. 108.04 (2) (d).

SB932,36,6 c. Subdivision 1. does not apply with respect to any benefits paid or reimbursed by the federal government, or any portion thereof, including the portion of any benefits reimbursed by the federal government for reimbursable employers, as defined in s. 108.155 (1) (b).

SB932,36,9 d. 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., subd. 1. applies only with respect to this state's share of benefits.

SB932,36,11 e. Subdivision 1. does not apply with respect to work-share benefits under s. 108.062 (6).

SB932,36,12 f. Subdivision 1. does not apply to benefits chargeable as provided in sub. (7).

SB932,36,14 3. Charges for benefits to which subd. 1. applies shall, notwithstanding any other provision of this chapter, be paid or reimbursed as follows:

SB932,36,16 a. For employers subject to the contribution requirements of ss. 108.17 and 108.18, the benefits shall be charged to the fund's balancing account.

SB932,36,18 b. For reimbursable employers, as defined in s. 108.155 (1) (b), the benefits shall be paid in the manner provided under par. (am) 1.

SB932,51 Section 51 . 108.14 (8n) (e) of the statutes is amended to read:

SB932,37,8 108.14 (8n) (e) The department shall charge this state's share of any benefits paid under this subsection to the account of each employer by which the employee claiming benefits was employed in the applicable base period, in proportion to the total amount of wages he or she earned from each employer in the base period, except that if s. 108.04 (1) (f), (5), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b), 108.07 (3), (3r), or (5) (b) (am) 2., or 108.133 (3) (f) would have applied to employment by such an employer who is subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on employment with that employer to the fund's balancing account, or, if s. 108.04 (1) (f) or (5) or 108.07 (3) would have applied to an employer that is not subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on that employment in accordance with s. 108.07 (5) (a) and (b) (am) 1. and 2. The department shall also charge the fund's balancing account with any other state's share of such benefits pending reimbursement by that state.

SB932,52 Section 52 . 108.141 (7) (a) of the statutes is amended to read:

SB932,37,17 108.141 (7) (a) The department shall charge the state's share of each week of extended benefits to each employer's account in proportion to the employer's share of the total wages of the employee receiving the benefits in the employee's base period, except that if the employer is subject to the contribution requirements of ss. 108.17 and 108.18 the department shall charge the share of extended benefits to which s. 108.04 (1) (f), (5), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b), 108.07 (3), (3r), or (5) (b) (am) 2., or 108.133 (3) (f) applies to the fund's balancing account.

SB932,53 Section 53 . 108.16 (6m) (a) of the statutes is amended to read: