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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.
SB672,82 12Section 82 . 108.18 (7) (a) 1. of the statutes is amended to read:
SB672,28,1713 108.18 (7) (a) 1. Except as provided in pars. (b) to (i), any employer may make
14payments to the fund during the month of November in excess of those required by
15this section and s. 108.19 (1), (1e), and (1f). Each payment shall be credited to the
16employer's account for the purpose of computing the employer's reserve percentage
17as of the immediately preceding computation date.
SB672,83 18Section 83 . 108.18 (7) (h) of the statutes is amended to read:
SB672,28,2419 108.18 (7) (h) The department shall establish contributions, other than those
20contributions required by this section and assessments required under s. 108.19 (1),
21(1e), and (1f)
and contributions other than those submitted during the month of
22November or authorized under par. (f) or (i) 2., as a credit, without interest, against
23future contributions payable by the employer or shall refund the contributions at the
24employer's option.
SB672,84 25Section 84 . 108.19 (title) of the statutes is repealed and recreated to read:
SB672,29,1
1108.19 (title) Special assessments.
SB672,85 2Section 85 . 108.19 (1) of the statutes is renumbered 108.19 (1) (a) and
3amended to read:
SB672,29,114 108.19 (1) (a) Each employer subject to this chapter shall regularly contribute
5to the administrative account at the rate of two-tenths of one
pay an assessment
6equal to 0.2
percent per year on its payroll, except that the department may prescribe
7at the close of any fiscal year such lower rates of contribution under this section
8subsection, to apply to classes of employers throughout the ensuing fiscal year, as will
9in the department's judgment adequately finance the administration of this chapter,
10and as will in the department's judgment fairly represent the relative cost of the
11services rendered by the department to each such class.
SB672,86 12Section 86. 108.19 (1) (d) of the statutes is created to read:
SB672,29,1413 108.19 (1) (d) Assessments under this subsection shall be credited to the
14appropriation account under s. 20.445 (1) (wc).
SB672,87 15Section 87 . 108.19 (1e) (a) of the statutes is amended to read:
SB672,29,2216 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an
17employer that finances benefits by reimbursement in lieu of contributions under s.
18108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable
19under s. 108.18 and this section, pay an assessment to the administrative account
20for each year prior to before the year 2010 equal to the lesser of 0.01 percent of its
21payroll for that year or the solvency contribution that would otherwise be payable
22by the employer under s. 108.18 (9) for that year.
SB672,88 23Section 88 . 108.19 (1e) (cm) of the statutes is created to read:
SB672,29,2524 108.19 (1e) (cm) Assessments under this subsection shall be credited to the
25appropriation under s. 20.445 (1) (wh).
SB672,89
1Section 89. 108.19 (1e) (d) of the statutes is amended to read:
SB672,30,72 108.19 (1e) (d) The department may expend the moneys received from
3assessments levied under this subsection in the amounts authorized under s. 20.445
4(1) (gh) (wh) for the renovation and modernization of unemployment insurance
5information technology systems, specifically including development and
6implementation of a new system and reengineering of automated processes and
7manual business functions.
SB672,90 8Section 90 . 108.19 (1f) (a) of the statutes is amended to read:
SB672,30,149 108.19 (1f) (a) Except as provided in par. (b), each employer, other than an
10employer that finances benefits by reimbursement in lieu of contributions under s.
11108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable
12under s. 108.18 and this section, pay an assessment for each year equal to the lesser
13of 0.01 percent of its payroll for that year or the solvency contribution that would
14otherwise be payable by the employer under s. 108.18 (9) for that year.
SB672,30,16 15(d) Assessments under this paragraph subsection shall be deposited in the
16unemployment program integrity fund.
SB672,91 17Section 91 . 108.19 (1f) (c) of the statutes is amended to read:
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