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AB1038,26,1915 71.22 (4) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
16not include amendments to the federal Internal Revenue Code enacted after
17December 31, 2017, except that “Internal Revenue Code” includes sections 1106,
182202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
19116-136
.
AB1038,25 20Section 25 . 71.22 (4m) (L) 3. of the statutes is amended to read:
AB1038,26,2521 71.22 (4m) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
22not include amendments to the federal Internal Revenue Code enacted after
23December 31, 2017, except that “Internal Revenue Code” includes sections 1106,
242202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
25116-136
.
AB1038,26
1Section 26. 71.26 (2) (b) 12. d. of the statutes is amended to read:
AB1038,27,62 71.26 (2) (b) 12. d. For purposes of subd. 12. a., “Internal Revenue Code" does
3not include amendments to the federal Internal Revenue Code enacted after
4December 31, 2017, except that “Internal Revenue Code” includes sections 1106,
52202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
6116-136
.
AB1038,27 7Section 27 . 71.34 (1g) (L) 3. of the statutes is amended to read:
AB1038,27,128 71.34 (1g) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
9not include amendments to the federal Internal Revenue Code enacted after
10December 31, 2017, except that “Internal Revenue Code” includes sections 1106,
112202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
12116-136
.
AB1038,28 13Section 28 . 71.42 (2) (L) 3. of the statutes is amended to read:
AB1038,27,1814 71.42 (2) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
15not include amendments to the federal Internal Revenue Code enacted after
16December 31, 2017, except that “Internal Revenue Code” includes sections 1106,
172202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of division A of P.L.
18116-136
.
AB1038,29 19Section 29 . 71.98 (3) of the statutes is amended to read:
AB1038,28,320 71.98 (3) Depreciation, depletion, and amortization. For taxable years
21beginning after December 31, 2013, and for purposes of computing depreciation and
22amortization, the Internal Revenue Code means the federal Internal Revenue Code
23in effect for federal purposes on January 1, 2014, except that sections 13201 (f),
2413203, 13204, and 13205 of P.L. 115-97 and section 2307 of division A of P.L. 116-136
25apply at the same time as for federal purposes. For taxable years beginning after

1December 31, 2013, and for purposes of computing depletion, the Internal Revenue
2Code means the federal Internal Revenue Code in effect for federal purposes for the
3year in which the property is placed in service.
AB1038,30 4Section 30 . 74.35 (5) (c) of the statutes is amended to read:
AB1038,28,95 74.35 (5) (c) No claim may be filed or maintained under this section unless the
6tax for which the claim is filed, or any authorized installment payment of the tax, is
7timely paid under s. 74.11, 74.12 or 74.87. This paragraph does not apply to taxes
8due and payable in 2020 if paid by October 1, 2020, or by any installment date for
9which taxes are due after October 1, 2020.
AB1038,31 10Section 31 . 74.37 (4) (b) of the statutes is amended to read:
AB1038,28,1511 74.37 (4) (b) No claim or action for an excessive assessment may be brought or
12maintained under this section unless the tax for which the claim is filed, or any
13authorized installment of the tax, is timely paid under s. 74.11 or 74.12. This
14paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020,
15or by any installment date for which taxes are due after October 1, 2020.
AB1038,32 16Section 32 . 100.307 of the statutes is created to read:
AB1038,28,18 17100.307 Returns during emergency; prohibition. (1) Definitions. In this
18section:
AB1038,28,1919 (a) “Food product” has the meaning given in s. 93.01 (6).
AB1038,28,2020 (b) “Personal care product” has the meaning given in s. 299.50 (1) (b).
AB1038,29,2 21(2) Certain returns prohibited during emergency. Except as provided in sub.
22(3), no person who sells food products, personal care products, cleaning products, or
23paper products at retail may accept a return of a food product, personal care product,
24cleaning product, or paper product during the public health emergency declared on

1March 12, 2020, by executive order 72, or during the 30 days immediately after the
2public health emergency ends.
AB1038,29,6 3(3) Exceptions. A person who sells food products, personal care products,
4cleaning products, or paper products at retail may accept a return of a food product,
5personal care product, cleaning product, or paper product if any of the following
6applies:
AB1038,29,77 (a) The product is returned no more than 7 days after purchase.
AB1038,29,98 (b) The product is adulterated within the meaning of s. 97.02 or defective as a
9result of a production error or defect.
AB1038,29,11 10(4) Other returns allowed. A retailer may accept a return of a product that
11is not prohibited by sub. (2).
AB1038,33 12Section 33 . 102.03 (6) of the statutes is created to read:
AB1038,29,1713 102.03 (6) (a) In this subsection, “first responder” means an employee of or
14volunteer for an employer that provides fire fighting, law enforcement, medical, or
15other emergency services, and who has regular, direct contact with, or is regularly
16in close proximity to, patients or other members of the public requiring emergency
17services, within the scope of the individual's work for the employer.
AB1038,29,2218 (b) For the purposes of benefits under this chapter, where an injury to a first
19responder is found to be caused by COVID-19 during the public health emergency
20declared by the governor under s. 323.10 on March 12, 2020, by executive order 72,
21and ending 30 days after the termination of the order, the injury is presumed to be
22caused by the individual's employment.
AB1038,29,2423 (c) An injury claimed under par. (b) must be accompanied by a specific diagnosis
24by a physician or by a positive COVID-19 test.
AB1038,30,3
1(d) An injury claimed under par. (b) may be rebutted by specific evidence that
2the injury was caused by exposure to COVID-19 outside of the first responder's work
3for the employer.
AB1038,34 4Section 34 . 102.565 (6) of the statutes is created to read:
AB1038,30,65 102.565 (6) This section does not apply to an employee whose claim of injury
6is presumed to be caused by employment under s. 102.03 (6).
AB1038,35 7Section 35 . 103.13 (2m) of the statutes is created to read:
AB1038,30,148 103.13 (2m) Employee records during an emergency. Notwithstanding sub.
9(2), during the public health emergency declared on March 12, 2020, by executive
10order 72, an employer is not required to provide an employee's personnel records
11within 7 working days after an employee makes a request to inspect his or her
12personnel records, and an employer is not required to provide the inspection at a
13location reasonably near the employee's place of employment during normal working
14hours.
AB1038,36 15Section 36 . 108.04 (2) (d) of the statutes is created to read:
AB1038,30,2016 108.04 (2) (d) If required under s. 108.07 (5) (bm), each claimant shall and each
17employer shall under s. 108.09 (1) or when otherwise requested by the department,
18indicate whether a claim for regular benefits is related to the public health
19emergency declared on March 12, 2020, by executive order 72. The department may
20specify the information required to be provided under this paragraph.
AB1038,37 21Section 37 . 108.04 (3) of the statutes is renumbered 108.04 (3) (a) and
22amended to read:
AB1038,30,2523 108.04 (3) (a) The Subject to par. (b), the first week of a claimant's benefit year
24for which the claimant has timely applied and is otherwise eligible for regular
25benefits under this chapter is the claimant's waiting period for that benefit year.
AB1038,38
1Section 38. 108.04 (3) (b) of the statutes is created to read:
AB1038,31,62 108.04 (3) (b) Paragraph (a) does not apply with respect to benefit years that
3begin after March 12, 2020, and before February 7, 2021. The department shall seek
4the maximum amount of federal reimbursement for benefits that are, during the
5time period specified in this paragraph, payable for the first week of a claimant's
6benefit year as a result of the application of this paragraph.
AB1038,39 7Section 39 . 108.04 (13) (d) 3. b. of the statutes is amended to read:
AB1038,31,108 108.04 (13) (d) 3. b. If recovery of an overpayment is not permitted under s.
9108.22 (8) (c), restore the proper amount to the employer's account and charge that
10amount to the fund's balancing account unless s. 108.07 (5) (c) (am) 3. applies.
AB1038,40 11Section 40 . 108.04 (13) (d) 4. b. of the statutes is amended to read:
AB1038,31,1412 108.04 (13) (d) 4. b. If recovery of an overpayment is not permitted under s.
13108.22 (8) (c), restore the proper amount to the employer's account and charge that
14amount in accordance with s. 108.07 (5) (am).
AB1038,41 15Section 41 . 108.062 (1) (b) of the statutes is amended to read:
AB1038,31,1816 108.062 (1) (b) “Work-share program" means a program approved by the
17department under which the hours of work of employees in a work unit are reduced
18in lieu of the layoffs of 2 or more employees in the work unit.
AB1038,42 19Section 42 . 108.062 (2m) of the statutes is created to read:
AB1038,31,2320 108.062 (2m) Applications; department assistance. The department shall
21allow employers to submit applications under this section using an online form. The
22department shall provide assistance to employers with submitting applications and
23developing work-share plans.
AB1038,43 24Section 43 . 108.062 (3) of the statutes is amended to read:
AB1038,32,4
1108.062 (3) Approval of plans. The department shall approve a plan if the plan
2includes all of the elements specified in sub. (2) or (20), whichever is applicable. The
3approval is effective for the effective period of the plan unless modified under sub.
4(3m).
AB1038,43m 5Section 43m. 108.062 (3r) of the statutes is created to read:
AB1038,32,86 108.062 (3r) Applicability of laws. A work-share program shall be governed
7by the law that was in effect when the plan or modification was last approved under
8sub. (3) or (3m), until the program ends as provided in sub. (4).
AB1038,44 9Section 44 . 108.062 (4) of the statutes is renumbered 108.062 (4) (a) 1. and
10amended to read:
AB1038,32,1411 108.062 (4) (a) 1. A Except as provided in subd. 2., a work-share program
12becomes effective on the later of the Sunday of the 2nd week beginning after approval
13of a work-share plan under sub. (3) or any Sunday after that day specified in the
14plan.
AB1038,32,18 15(b) A work-share program ends on the earlier of the last Sunday that precedes
16the end of the 6-month period beginning on the effective date of the program or any
17Sunday before that day specified in the plan unless the program terminates on an
18earlier date under sub. (5), (14), or (15).
AB1038,45 19Section 45 . 108.062 (4) (a) 2. of the statutes is created to read:
AB1038,32,2320 108.062 (4) (a) 2. With respect to a work-share plan approved during a period
21described under sub. (20), the work-share program becomes effective on the later of
22the Sunday of or after approval of a work-share plan under sub. (3) or any Sunday
23after that day specified in the plan.
AB1038,46 24Section 46 . 108.062 (15) of the statutes is amended to read:
AB1038,33,4
1108.062 (15) Involuntary termination. If in any week there are fewer than 20
2employees who are included in a work-share program of any employer, the program
3terminates on the 2nd Sunday following the end of that week. This subsection does
4not apply to a work-share program to which sub. (20) applies.
AB1038,47 5Section 47 . 108.062 (19) of the statutes is renumbered 108.062 (19) (intro.) and
6amended to read:
AB1038,33,147 108.062 (19) Secretary may waive compliance. (intro.) The secretary may
8waive compliance with any requirement under this section do any of the following
9if the secretary determines that waiver of the requirement doing so is necessary to
10permit continued certification of this chapter for grants to this state under Title III
11of the federal Social Security Act, for maximum credit allowances to employers under
12the federal Unemployment Tax Act, or for this state to qualify for full federal
13financial participation in the cost of administration of this section and financing of
14benefits to employees participating in work-share programs under this section.:
AB1038,47m 15Section 47m. 108.062 (19) (a) and (b) of the statutes are created to read:
AB1038,33,1616 108.062 (19) (a) Waive compliance with any requirement under this section.
AB1038,33,2017 (b) Waive the application of sub. (20), in whole or in part, to the extent necessary
18for any of the purposes specified in this subsection or, to the extent necessary for any
19of those purposes, require the continued application of any requirement under sub.
20(2).
AB1038,48 21Section 48 . 108.062 (20) of the statutes is created to read:
AB1038,34,322 108.062 (20) Suspensions of certain provisions. Notwithstanding sub. (2),
23this subsection, and not sub. (2), applies to work-share plans submitted on or after
24the effective date of this subsection .... [LRB inserts date], and before December 31,
252020, subject to sub. (19). During that period, prior to implementing a work-share

1program, an employer shall submit a work-share plan for the approval of the
2department. In its submittal, the employer shall certify that its plan is in compliance
3with all requirements under this section. Each plan shall:
AB1038,34,64 (a) Specify the affected positions, and the names of the employees filling those
5positions on the date of submittal. The plan need not be limited to a particular work
6unit.
AB1038,34,87 (b) Provide for initial coverage under the plan of at least 2 positions that are
8filled on the effective date of the work-share program.
AB1038,34,109 (c) Specify the period or periods when the plan will be in effect, which may not
10exceed a total of 6 months in any 5-year period within the same work unit.
AB1038,34,1211 (d) Exclude participation by employees who are employed on a seasonal,
12temporary, or intermittent basis.
AB1038,34,1513 (e) Apply only to employees who have been engaged in employment with the
14employer for a period of at least 3 months on the effective date of the work-share
15program and who are regularly employed by the employer in that employment.
AB1038,34,2016 (f) Specify the normal average hours per week worked by each employee in the
17work unit and the percentage reduction in the average hours of work per week
18worked by that employee, exclusive of overtime hours, which shall be applied in a
19uniform manner and which shall be at least 10 percent of the normal hours per week
20of that employee but not more than whichever of the following is greater:
AB1038,34,2121 1. Sixty percent of the normal hours per week of that employee.
AB1038,34,2322 2. The maximum percent reduction of the normal hours per week of that
23employee that is permissible under federal law.
AB1038,35,3
1(g) Describe the manner in which requirements for maximum federal financial
2participation in the plan will be implemented, including a plan for giving notice,
3where feasible, to participating employees of changes in work schedules.
AB1038,35,54 (h) Provide an estimate of the number of layoffs that would occur without
5implementation of the plan.
AB1038,35,86 (i) Specify the effect on any fringe benefits provided by the employer to the
7employees who are included in the work-share program other than fringe benefits
8required by law.
AB1038,35,109 (j) Include a statement affirming that the plan is in compliance with all
10employer obligations under applicable federal and state laws.
AB1038,35,1511 (k) Indicate whether the plan includes employer-sponsored training to
12enhance job skills and acknowledge that the employees may participate in training
13funded under the federal Workforce Innovation and Opportunity Act, 29 USC 3101
14to 3361, or another federal law that enhances job skills without affecting availability
15for work, subject to department approval.
AB1038,49 16Section 49 . 108.07 (5) of the statutes is renumbered 108.07 (5) (am).
AB1038,50 17Section 50 . 108.07 (5) (bm) of the statutes is created to read:
AB1038,35,2218 108.07 (5) (bm) 1. The department shall, when processing initial claims for
19regular benefits, determine whether a claim or plan is related to the public health
20emergency declared on March 12, 2020, by executive order 72. If a claim is so related,
21the regular benefits for that claim shall, except as provided in subd. 2., be paid as
22provided in subd. 3.
AB1038,35,2423 2. a. Subdivision 1. applies only with respect to benefits payable for weeks
24beginning after March 12, 2020, and beginning before December 31, 2020.
AB1038,36,2
1b. Subdivision 1. does not apply if the employer fails to timely and adequately
2provide any information required by the department under s. 108.04 (2) (d).
AB1038,36,63 c. Subdivision 1. does not apply with respect to any benefits paid or reimbursed
4by the federal government, or any portion thereof, including the portion of any
5benefits reimbursed by the federal government for reimbursable employers, as
6defined in s. 108.155 (1) (b).
AB1038,36,97 d. In the case of a claim for regular benefits that is a combined wage claim, as
8defined in s. 108.04 (13) (g) 1. a., subd. 1. applies only with respect to this state's share
9of benefits.
AB1038,36,1110 e. Subdivision 1. does not apply with respect to work-share benefits under s.
11108.062 (6).
AB1038,36,1212 f. Subdivision 1. does not apply to benefits chargeable as provided in sub. (7).
AB1038,36,1413 3. Charges for benefits to which subd. 1. applies shall, notwithstanding any
14other provision of this chapter, be paid or reimbursed as follows:
AB1038,36,1615 a. For employers subject to the contribution requirements of ss. 108.17 and
16108.18, the benefits shall be charged to the fund's balancing account.
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