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MIM:amn/wlj/cjs
2023 - 2024 LEGISLATURE
SENATE AMENDMENT 1,
TO SENATE BILL 28
March 10, 2023 - Offered by Senator Marklein.
SB28-SA1,1,11 At the locations indicated, amend the bill as follows:
SB28-SA1,1,3 21. Page 3, line 24: delete the material beginning with that line and ending with
3page 4, line 9, and substitute:
SB28-SA1,2,3 4“40.02 (48) (b) 5. A “county jailer" is an employee of a county whose principal
5duties involve supervising, controlling, or maintaining a jail or the persons confined
6in a jail, as assigned by the sheriff under s. 59.27 (1), regardless of whether the
7employee has been sworn regarding his or her duties or whether the employee serves
8on a full-time basis, provided the department receives notification of the
9participant's name as provided in s. 40.06 (1) (d) and (dm). Notwithstanding par. (a),
10an employer may classify an employee who is a county jailer as a protective
11occupation participant under par. (am) 23. without making a determination that the
12principal duties of the employee involve active law enforcement or active fire
13suppression or prevention. A determination under this subdivision may not be

1appealed under s. 40.06 (1) (e) or (em). A county jailer is not a protective occupation
2participant if he or she so elects with the employer under s. 59.52 (8m) or 2023
3Wisconsin Act .... (this act).”.
SB28-SA1,2,4 42. Page 4, line 11: delete lines 11 to 22 and substitute:
SB28-SA1,2,17 5“40.02 (48) (c) In s. 40.65, “protective occupation participant" means a
6participating employee who is a police officer, fire fighter, an individual determined
7by a participating employer under par. (a) or (bm) to be a protective occupation
8participant, county undersheriff, deputy sheriff, county jailer who is categorized as
9a protective occupation participant,
state probation and parole officer, county traffic
10police officer, conservation warden, state forest ranger, field conservation employee
11of the department of natural resources who is subject to call for forest fire control or
12warden duty, member of the state traffic patrol, state motor vehicle inspector,
13University of Wisconsin System full-time police officer, guard or any other employee
14whose principal duties are supervision and discipline of inmates at a state penal
15institution, excise tax investigator employed by the department of revenue, person
16employed under s. 60.553 (1), 61.66 (1), or 62.13 (2e) (a), or special criminal
17investigation agent employed by the department of justice.”.
SB28-SA1,2,19 183. Page 4, line 24: delete the material beginning with that line and ending with
19page 5, line 17, and substitute:
SB28-SA1,4,5 20“40.05 (1) (a) 7. For a county jailer covered under subd. 3., the percentage of
21earnings equal to the total actuarially required contribution rate, as approved by the
22board under s. 40.03 (1) (e), for a participating employee whose formula rate is
23determined under s. 40.23 (2m) (e) 3., less the contribution rate paid by the employer
24for a county jailer under sub. (2) (a). Contributions under this section for an employee

1who first becomes a participating employee as a county jailer in a county that did not
2classify county jailers as protective occupation participants on the effective date of
3this subdivision .... [LRB inserts date], and is certified as a protective occupation
4participant on or after the effective date of this subdivision .... [LRB inserts date],
5shall be made by a reduction in salary and, for tax purposes, shall be treated as
6employer contributions under section 414 (h) (2) of the Internal Revenue Code. Such
7a participating employee may not elect to have contributions required by sub. (2) (a)
8paid directly to the employee or make a cash or deferred election with respect to the
9contributions. Employees who are participating employees on the effective date of
10this subdivision .... [LRB inserts date], and who are first certified as protective
11occupation participants in a county jailer position on or after the effective date of this
12subdivision .... [LRB inserts date], in a county that did not classify county jailers as
13protective occupation participants on the effective date of this subdivision .... [LRB
14inserts date], shall make the contribution under this section on a post-tax basis. For
15employees who are employed as county jailers in a county that classified county
16jailers as protective occupation participants on the effective date of this subdivision
17.... [LRB inserts date], the county may at a subsequent date determine to categorize
18county jailers as general participating employees. In such instance, a county jailer
19who is employed by the county on the date the county determines to categorize county
20jailers as general participating employees may make a one-time irrevocable election
21to not be a protective occupation participant. A county jailer in such a county who
22opts to remain a protective occupation participant shall make the contribution under
23this section on a post-tax basis. A county jailer who is first hired as a county jailer
24by such a county after the date the county determines to categorize county jailers as
25general participating employees may make a one-time irrevocable election to not

1become a protective occupation participant. A county jailer who is first hired as a
2county jailer by such a county after the date the county determines to categorize
3county jailers as general participating employees and who opts to become a
4protective occupation participant shall make the contribution under this section on
5a pre-tax basis.”.
SB28-SA1,4,6 64. Page 6, line 10: delete lines 10 to 18 and substitute:
SB28-SA1,4,14 7“40.05 (2) (ap) The contributions under par. (a) that are required to be paid by
8a participating employer for a county jailer whose formula rate is determined under
9s. 40.23 (2m) (e) 3. shall be a percentage of earnings equal to one-half of the total
10actuarially required contribution rate, as approved by the board under s. 40.03 (1)
11(e), for an employee whose formula rate is determined under s. 40.23 (2m) (e) 1. This
12paragraph applies only to contributions paid for a county jailer who becomes a
13protective occupation participant on or after the effective date of this paragraph ....
14[LRB inserts date], and is one of the following:
SB28-SA1,4,1715 1. Employed in a county that did not classify county jailers as protective
16occupation participants on the effective date of this subdivision .... [LRB inserts
17date].
SB28-SA1,4,2218 2. Employed in a county that classified county jailers as protective occupation
19participants on the effective date of this subdivision .... [LRB inserts date], and the
20county subsequently determines to not classify county jailers as protective
21occupation participants and instead classify county jailers as general participating
22employees.”.
SB28-SA1,4,23 235. Page 7, line 1: delete lines 1 to 10 and substitute:
SB28-SA1,6,2
1“40.05 (2) (ar) 2. County jailers who are first hired as protective occupation
2participants on or after the effective date of this subdivision .... [LRB inserts date],
3in a county that did not classify county jailers as protective occupation participants
4on the effective date of this subdivision .... [LRB inserts date], may make the
5contribution under subd. 1. on a pre-tax basis, in lieu of their employers making the
6contribution. County jailers who are first certified as protective occupation
7participants on or after the effective date of this subdivision .... [LRB inserts date],
8in a county that did not classify county jailers as protective occupation participants
9on the effective date of this subdivision .... [LRB inserts date], shall make the
10contribution under subd. 1. on a post-tax basis, in lieu of their employers making the
11contribution. For employees who are employed as county jailers in a county that
12classified county jailers as protective occupation participants on the effective date of
13this subdivision .... [LRB inserts date], the county may at a subsequent date
14determine to categorize county jailers as general participating employees. In such
15instance, a county jailer who is employed by the county on the date the county
16determines to categorize county jailers as general participating employees may
17make a one-time irrevocable election to not be a protective occupation participant.
18A county jailer in such a county who opts to remain a protective occupation
19participant shall make the contribution under subd. 1. on a post-tax basis. A county
20jailer who is first hired as a county jailer by such a county after the date the county
21determines to categorize county jailers as general participating employees may
22make a one-time irrevocable election to not become a protective occupation
23participant. A county jailer who is first hired as a county jailer by such a county after
24the date the county determines to categorize county jailers as general participating

1employees and who opts to become a protective occupation participant shall make
2the contribution under subd. 1. on a pre-tax basis.”.
SB28-SA1,6,4 36. Page 7, line 22: delete the material beginning with that line and ending with
4page 8, line 3, and substitute:
SB28-SA1,6,10 5“40.23 (3) (c) Under par. (a), for a county jailer described in s. 40.02 (48) (am)
623., the amount to be paid from the employer accumulation reserve is equal to the
7employer required contributions, including interest, paid for a county jailer under
8s. 40.05 (2) (a). This paragraph applies only to a county jailer who becomes a
9protective occupation participant on or after the effective date of this paragraph ....
10[LRB inserts date], and is one of the following:
SB28-SA1,6,1311 1. Employed in a county that did not classify county jailers as protective
12occupation participants on the effective date of this subdivision .... [LRB inserts
13date].
SB28-SA1,6,1814 2. Employed in a county that classified county jailers as protective occupation
15participants on the effective date of this subdivision .... [LRB inserts date], and the
16county subsequently determines to not classify county jailers as protective
17occupation participants and instead classify county jailers as general participating
18employees.”.
SB28-SA1,6,19 197. Page 8, line 5: delete lines 5 to 14 and substitute:
SB28-SA1,7,10 20“40.28 (1) (a) 2. The amount equal to 200 percent of employee required
21contribution accumulations reserved for a variable annuity as of the date the annuity
22begins. Except, for a county jailer described in s. 40.02 (48) (am) 23., the amount
23equal to the employee required contributions and the employer required
24contributions paid for a county jailer under s. 40.05 (2) (a), including interest,

1reserved for a variable annuity on the date the annuity begins. The amount
2applicable for a county jailer applies only to a county jailer who becomes a protective
3occupation participant on or after the effective date of this subdivision .... [LRB
4inserts date], and who is either employed in a county that did not classify county
5jailers as protective occupation participants on the effective date of this subdivision
6.... [LRB inserts date], or employed in a county that classified county jailers as
7protective occupation participants on the effective date of this subdivision .... [LRB
8inserts date], and the county subsequently determines to not classify county jailers
9as protective occupation participants and instead classify county jailers as general
10participating employees
; and”.
SB28-SA1,7,12 118. Page 8, line 20: delete the material beginning with that line and ending with
12page 9, line 5, and substitute:
SB28-SA1,7,14 13 Section 17g. 40.73 (1) (am) 3. of the statutes is renumbered 40.73 (1) (am) 3.
14(intro.) and amended to read:
SB28-SA1,7,2315 40.73 (1) (am) 3. (intro.) Twice the employee required contributions, after first
16subtracting the accumulations under subd. 2., including interest on the
17accumulations. Except, for a county jailer described in s. 40.02 (48) (am) 23., the
18amount equal to the employee required contributions and the employer required
19contributions paid for a county jailer under s. 40.05 (2) (a), after first subtracting the
20accumulations under subd. 2., including interest on the accumulations. The amount
21applicable for a county jailer applies only to a county jailer who becomes a protective
22occupation participant on or after the effective date of this subdivision .... [LRB
23inserts date], and who is one of the following:
SB28-SA1,17r 24Section 17r. 40.73 (1) (am) 3. a. and b. of the statutes are created to read:
SB28-SA1,8,3
140.73 (1) (am) 3. a. Employed in a county that did not classify county jailers as
2protective occupation participants on the effective date of this subd. 3. a. .... [LRB
3inserts date].
SB28-SA1,8,84 b. Employed in a county that classified county jailers as protective occupation
5participants on the effective date of this subd. 3. b. .... [LRB inserts date], and the
6county subsequently determines to not classify county jailers as protective
7occupation participants and instead classify county jailers as general participating
8employees.”.
SB28-SA1,8,9 99. Page 9, line 7: delete lines 7 to 11 and substitute:
SB28-SA1,8,17 10“59.52 (8m) Employment of county jailers. (a) The board of an employer that
11did not classify county jailers as protective occupation participants on the effective
12date of this paragraph .... [LRB inserts date], shall provide to an individual who is
13employed as a county jailer the irrevocable option to elect not to be a protective
14occupation participant under s. 40.02 (48) (b) 5. when hired after the effective date
15of this paragraph .... [LRB inserts date], as a county jailer for the employer. An
16individual shall make an election under this paragraph within 60 days of being
17hired, in writing and on a form provided by the board.
SB28-SA1,9,718 (b) The board of an employer that classified county jailers as protective
19occupation participants on the effective date of this paragraph .... [LRB inserts date],
20and that subsequent to that date determines to classify county jailers as general
21participating employees shall provide to an individual who is employed as a county
22jailer on the date the board of the employer determines to classify county jailers as
23general participating employees the irrevocable option to not be a protective
24occupation participant under s. 40.02 (48) (b) 5. Such a board shall provide notice

1to county jailers of the board's determination and a jailer's opportunity to remain a
2protective occupation participant in writing, in a manner that the employer typically
3uses to provide notices to employees, and shall post such a notice where notices to
4employees are customarily posted. An individual shall make an election under this
5paragraph within 60 days after the determination by the board of the employer to
6classify county jailers as general participating employees, in writing and on a form
7provided by the board.
SB28-SA1,9,168 (c) The board of an employer that classified county jailers as protective
9occupation participants on the effective date of this paragraph .... [LRB inserts date],
10and that subsequent to that date determines to classify county jailers as general
11participating employees shall provide to an individual who is hired as a county jailer
12after the date the board of the employer determines to classify county jailers as
13general participating employees the irrevocable option to elect to not become a
14protective occupation participant under s. 40.02 (48) (b) 5. An individual shall make
15an election under this paragraph within 60 days after being hired, in writing and on
16a form provided by the board.”.
SB28-SA1,9,18 1710. Page 10, line 1: after “subsection” insert “who is not a protective
18occupation participant on the effective date of this subsection”.
SB28-SA1,9,1919 (End)
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