2021 Wisconsin Act 231

108.062 (19) Secretary may waive compliance. The secretary may do any of the following waive compliance with any requirement under this section if the secretary determines that 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:,

231,43 Section 43 . 108.062 (19) (a) of the statutes is repealed.

231,44 Section 44 . 108.062 (19) (b) of the statutes is repealed.

231,45 Section 45 . 108.062 (20) of the statutes, as affected by 2021 Wisconsin Act 4, is repealed.

231,46 Section 46 . 108.065 (1e) (intro.) of the statutes is amended to read:

108.065 (1e) (intro.) Except as provided in subs. (2) and (3) to (3m), if there is more than one employing unit that has a relationship to an employee, the department shall determine which of the employing units is the employer of the employee by doing the following:

231,47 Section 47 . 108.065 (3m) of the statutes is created to read:

108.065 (3m) A private agency that serves as a fiscal agent or contracts with a fiscal intermediary to serve as a fiscal agent to recipients of services under ch. 46, 47, or 51 may elect to be the employer of one or more employees providing those services. As a condition of eligibility for election to be the employer of one or more employees providing those services, the private agency shall notify in writing the recipient of any such services of its election, for purposes of the unemployment insurance law, to be the employer of any worker providing such services to the recipient, and must be treated as the employer under 26 USC 3301 to 3311 for purposes of federal unemployment taxes on the worker's services.

231,48 Section 48 . 108.10 (intro.) of the statutes is amended to read:

108.10 Settlement of issues other than benefit claims. (intro.) Except as provided in s. 108.245 (3), in connection with any issue arising under this chapter as to the status or liability of an employing unit in this state, for which no review is provided under s. 108.09, 108.095, or 108.227 (5) and whether or not a penalty is provided in s. 108.24, the following procedure shall apply:

231,49 Section 49 . 108.101 (5) of the statutes is created to read:

108.101 (5) Notwithstanding sub. (4), a final order or judgment of conviction for a crime entered by a court is binding on the convicted person in an action or proceeding under this chapter that relates to the criminal conviction. A person convicted of a crime is precluded from denying the essential allegations of the criminal offense that is the basis for the conviction in an action or proceeding under this chapter.

231,50 Section 50 . 108.13 (4) (a) 2. of the statutes is amended to read:

108.13 (4) (a) 2. “Legal process" has the meaning given under 42 USC 662 (e) 659 (i) (5).

231,51 Section 51 . 108.14 (8n) (a) of the statutes is amended to read:

108.14 (8n) (a) The department shall enter into a reciprocal arrangement which is approved by the U.S. secretary of labor pursuant to section under 26 USC 3304 (a) (9) (B) of the internal revenue code, to provide more equitable benefit coverage for individuals whose recent work has been covered by the unemployment insurance laws of 2 or more jurisdictions.

231,52 Section 52 . 108.14 (8n) (e) of the statutes is amended to read:

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), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b) to (c), 108.07 (3), (3r), or (5) (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 (5g) 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) (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.

231,53 Section 53 . 108.14 (26) of the statutes is amended to read:

108.14 (26) The department shall prescribe by rule a standard affidavit form that may be used by parties to appeals under ss. 108.09, 108.095, and 108.10 and shall make the form available to employers and claimants. The form shall be sufficient to qualify as admissible evidence in a hearing under this chapter if the authentication is sufficient and the information set forth by the affiant is admissible, but its use by a party does not eliminate the right of an opposing party to cross examine the affiant concerning the facts asserted in the affidavit.

231,54 Section 54 . 108.141 (1) (h) of the statutes is amended to read:

108.141 (1) (h) “State law" means the unemployment insurance law of any state, that has been approved by the U.S. secretary of labor under section 26 USC 3304 of the internal revenue code.

231,55 Section 55 . 108.141 (3g) (a) 3. b. of the statutes is amended to read:

108.141 (3g) (a) 3. b. The gross average weekly remuneration for the work exceeds the claimant's weekly benefit rate plus any supplemental unemployment benefits, as defined in section 26 USC 501 (c) (17) (D) of the internal revenue code, then payable to the claimant;

231,56 Section 56 . 108.141 (7) (a) of the statutes is amended to read:

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), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b) to (c), 108.07 (3), (3r), or (5) (am) 2., or 108.133 (3) (f) applies to the fund's balancing account.

231,57 Section 57 . 108.141 (7) (b) of the statutes is amended to read:

108.141 (7) (b) The department shall charge the full amount of extended benefits based on employment for a government unit to the account of the government unit, except that if s. 108.04 (5), (5g), or (7) applies and the government unit has elected contribution financing the department shall charge one-half of the government unit's share of the benefits to the fund's balancing account.

231,58 Section 58 . 108.145 of the statutes is amended to read:

108.145 Disaster unemployment assistance. The department shall administer under s. 108.14 (9m) the distribution of disaster unemployment assistance to workers in this state who are not eligible for benefits whenever such assistance is made available by the president of the United States under 26 42 USC 5177 (a). In determining eligibility for assistance and the amount of assistance payable to any worker who was totally self-employed during the first 4 of the last 5 most recently completed quarters preceding the date on which the worker claims assistance, the department shall not reduce the assistance otherwise payable to the worker because the worker receives one or more payments under the social security act (,42 USC 301 et seq.) ch. 7, for the same week that the worker qualifies for such assistance.

231,59 Section 59 . 108.15 (3) (d) of the statutes is amended to read:

108.15 (3) (d) If a government unit elects contribution financing for any calendar year after the first calendar year it becomes newly subject to this chapter, it shall be liable to reimburse the fund for any benefits based on prior employment. If a government unit terminates its election of contribution financing, ss. 108.17 and 108.18 shall apply to employment in the prior calendar year, but after all benefits based on such prior employment have been charged to its contribution account any balance remaining in such account shall be transferred to the fund's balancing account.

231,60 Section 60 . 108.151 (2) (d) of the statutes is amended to read:

108.151 (2) (d) Sections 108.17 and 108.18 shall apply to all prior employment, but after all benefits based on prior employment have been charged to any account it has had under s. 108.16 (2) any balance remaining therein shall be transferred to the fund's balancing account as if s. 108.16 (6) (c) or (6m) (d) applied.

231,61 Section 61 . 108.151 (7) (c) of the statutes is amended to read:

108.151 (7) (c) The fund's treasurer shall determine the total amount due from employers electing reimbursement financing under this section that is uncollectible as of June 30 of each year, but not including any amount that the department determined to be uncollectible prior to before January 1, 2004. No amount may be treated as uncollectible under this paragraph unless the department has exhausted all reasonable remedies for collection of the amount, including liquidation of the assurance required under sub. (4). The department shall charge the total amounts so determined to the uncollectible reimbursable benefits account under s. 108.16 (6w). Whenever, as of June 30 of any year, this that account has a negative balance of $5,000 or more, the treasurer shall, except as provided in par. (i), determine the rate of an assessment to be levied under par. (b) for that year, which shall then become payable by all employers that have elected reimbursement financing under this section as of that date.

231,62 Section 62 . 108.151 (7) (f) of the statutes is amended to read:

108.151 (7) (f) If any employer would otherwise be assessed an amount less than $10 $20 for a calendar year, the department shall, in lieu of requiring that employer to pay an assessment for that calendar year, apply the amount that the employer would have been required to pay to the other employers on a pro rata basis.

231,63 Section 63 . 108.151 (7) (i) of the statutes is created to read:

108.151 (7) (i) In lieu of or in addition to assessing employers as provided in par. (b), the fund's treasurer may apply amounts set aside in the fund's balancing account under s. 108.155 (2) (a) to amounts determined to be uncollectible under par. (c) by transferring those amounts to the account under s. 108.16 (6w). The fund's treasurer may not act under this paragraph whenever the balance remaining of the amount set aside under s. 108.155 (2) (a) is less than $1,750,000 and may not act to reduce the amount set aside below that amount.

231,64 Section 64 . 108.152 (1) (d) of the statutes is amended to read:

108.152 (1) (d) If the Indian tribe or tribal unit is an employer prior to before the effective date of an election, ss. 108.17 and 108.18 shall apply to all employment prior to before the effective date of the election, but after all benefits based on prior employment have been charged to any account that it has had under s. 108.16 (2), the department shall transfer any positive balance or charge any negative balance remaining therein to the fund's balancing account as if s. 108.16 (6) (c) and (6m) (d) applied.

231,65 Section 65 . 108.155 (2) (a) and (d) of the statutes are amended to read:

108.155 (2) (a) On October 2, 2016, the fund's treasurer shall set aside $2,000,000 in the fund's balancing account for accounting purposes. On an ongoing basis, the fund's treasurer shall tally the amounts allocated to reimbursable employers' accounts under s. 108.04 (13) (d) 4. c. and all amounts transferred to the account under s. 108.16 (6w) as provided in s. 108.151 (7) (i) and shall deduct those amounts from the amount set aside plus any interest calculated thereon.

(d) If the department assesses reimbursable employers under par. (c), the department shall determine the amount of assessments to be levied as provided in sub. (3), and the fund's treasurer shall notify reimbursable employers that the assessment will be imposed. Except as provided in sub. (3) (c), the assessment shall be payable by each reimbursable employer that is subject to this chapter as of the date the assessment is imposed. Assessments imposed under this section shall be credited to the fund's balancing account.

231,66 Section 66 . 108.16 (6m) (a) of the statutes is amended to read:

108.16 (6m) (a) The benefits thus chargeable under sub. (7) (a) or (b) or s. 108.04 (1) (f), (5), (5g), (7) (h) (u), (7m), (8) (a) or (b) to (c), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (am) 2. and (bm) 3. a., (5m), and (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141, 108.15, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).

231,67 Section 67 . 108.16 (6m) (j) of the statutes is created to read:

108.16 (6m) (j) Any amount transferred to the account under sub. (6w) as provided in s. 108.151 (7) (i).

231,68 Section 68 . 108.16 (6w) of the statutes is amended to read:

108.16 (6w) The department shall maintain within the fund an uncollectible reimbursable benefits account to which the department shall credit all amounts received from employers under s. 108.151 (7) and all amounts transferred from the fund's balancing account as provided in s. 108.151 (7) (i).

231,69 Section 69 . 108.16 (6x) of the statutes is amended to read:

108.16 (6x) The department shall charge to the uncollectible reimbursable benefits account the amount of any benefits paid from the fund's balancing account that are reimbursable under s. 108.151 but for which the department does not receive reimbursement after the department exhausts all reasonable remedies for collection of the amount.

231,70 Section 70 . 108.16 (9) (a) of the statutes is amended to read:

108.16 (9) (a) Consistently with section 26 USC 3305 of the internal revenue code, relating to federal instrumentalities which that are neither wholly nor partially owned by the United States nor otherwise specifically exempt from the tax imposed by section under 26 USC 3301 of the internal revenue code:

1. Any contributions required and paid under this chapter for 1939 or any subsequent year by any such instrumentality, including any national bank, shall be refunded to such that instrumentality in case this chapter is not certified with respect to such year under s. 26 USC 3304 of said code.

2. No national banking association which is subject to this chapter shall be required to comply with any of its provisions or requirements under this chapter, to the extent that such compliance would be contrary to s. 26 USC 3305 of said code.

231,71 Section 71 . 108.18 (3) (c) of the statutes is amended to read:

108.18 (3) (c) Permitting the employer to pay such lower rate is consistent with the relevant conditions then applicable to additional credit allowance for such year under section 26 USC 3303 (a) of the federal unemployment tax act, any other provision to the contrary notwithstanding.

231,72 Section 72 . 108.19 (3) of the statutes is repealed.

231,73 Section 73 . 108.22 (8e) of the statutes is amended to read:

108.22 (8e) If the department determines a payment has been made to an unintended recipient erroneously without fault on the part of the intended payee or payee's authorized agent, the department may issue the correct payment to the intended payee if necessary, and may recover the amount of the erroneous payment from the recipient under this section or s. 108.225 or 108.245. Any amount so recovered shall be credited to the fund's balancing account.

231,74 Section 74 . 108.22 (10) of the statutes is amended to read:

108.22 (10) A private agency that serves as a fiscal agent under s. 46.2785 or contracts with a fiscal intermediary to serve as a fiscal agent under s. 46.272 (7) (e) or 47.035 as to any individual performing services for a person receiving long-term support services under s. 46.272 (7) (b), 46.275, 46.277, 46.278, 46.2785, 46.286, 46.495, 51.42, or 51.437 or personal assistance services under s. 47.02 (6) (c) may be found jointly and severally liable for the amounts owed by the person under this chapter, if, at the time the person's quarterly report is due under this chapter, the private agency served as a fiscal agent for the person. The liability of the agency as provided in this subsection survives dissolution, reorganization, bankruptcy, receivership, assignment for the benefit of creditors, judicially confirmed extension or composition, or any analogous situation of the person and shall be set forth in a determination or decision issued under s. 108.10. An appeal or review of a determination under this subsection shall not include an appeal or review of determinations of amounts owed by the person. This subsection does not apply with respect to a private agency that has made an election under s. 108.065 (3m).

231,75 Section 75 . 108.223 (2) (b) of the statutes is amended to read:

108.223 (2) (b) The department shall enter into agreements with financial institutions doing business in this state to operate the financial record matching program under this section. An agreement shall require the financial institution to participate in the financial record matching program by electing either the financial institution matching option under sub. (3) or the state matching option under sub. (4). The financial institution and the department may by mutual agreement make changes to amend the agreement. A financial institution that wishes to choose a different matching option shall provide the department with at least 60 days' notice. The department shall furnish the financial institution with a signed copy of the agreement.

231,76 Section 76 . 108.23 of the statutes is amended to read:

108.23 Preference of required payments. In the event of an employer's dissolution, reorganization, bankruptcy, receivership, assignment for benefit of creditors, judicially confirmed extension proposal or composition, or any analogous situation including the administration of estates in circuit courts, the payments required of the employer under this chapter shall have preference over all claims of general creditors and shall be paid next after the payment of preferred claims for wages. If the employer is indebted to the federal government for taxes due under the federal unemployment tax act and a claim for the taxes has been duly filed, the amount of contributions which should be paid to allow the employer the maximum offset against the taxes shall have preference over preferred claims for wages and shall be on a par with debts due the United States, if by establishing the preference the offset against the federal tax can be secured under s. 26 USC 3302 (a) (3) of the federal unemployment tax act.

231,77 Section 77 . 108.24 (3) (a) 3. a. of the statutes is amended to read:

108.24 (3) (a) 3. a. Refrain from claiming or accepting benefits, participating in an audit or investigation by the department, or testifying in a hearing held under s. 108.09, 108.095, or 108.10.

231,78 Section 78 . 108.24 (3) (a) 4. of the statutes is amended to read:

108.24 (3) (a) 4. Discriminates or retaliates against an individual because the individual claims benefits, participates in an audit or investigation by the department under this chapter, testifies in a hearing under s. 108.09, 108.095, or 108.10, or exercises any other right under this chapter.

231,79 Section 79 . Initial applicability.

(1) The treatment of s. 108.02 (15) (k) 21. first applies to services performed on the effective date of this subsection.

(2) The treatment of s. 108.02 (10e) (c) first applies to determinations issued under s. 108.09 on the effective date of this subsection.

231,80 Section 80 . Effective dates. This act takes effect on the first Sunday after publication, except as follows:

(1) The treatment of s. 16.48 (1) (a) (intro.), 1., 2., 3., 4., 5., and 6. and (b), (2), (3), and (4) takes effect on February 1, 2022.

(2) The treatment of ss. 108.02 (13) (k) and 108.065 (1e) (intro.) and (3m) takes effect on January 1, 2023.

(3) The creation of s. 108.02 (15) (k) 21. and Section 79 (1 ) of this act take effect on the first Sunday of the first year beginning after the date of publication.