SB672,96
11Section 96
. 108.19 (1q) of the statutes is renumbered 108.20 (3) and amended
12to read:
SB672,32,1613
108.20
(3) Unemployment interest payment fund. There is created a separate,
14nonlapsible trust fund designated as the unemployment interest payment fund
15consisting of all amounts collected under
sub.
s. 108.19 (1m)
(a) and all interest and
16penalties on those amounts collected under s. 108.22.
SB672,97
17Section 97
. 108.19 (1s) of the statutes is renumbered 108.20 (2), and 108.20
18(2) (a) 3., as renumbered, is amended to read:
SB672,32,1919
108.20
(2) (a) 3. Amounts transferred under
sub. (1m) s. 108.19 (1m) (f).
SB672,98
20Section 98
. 108.19 (2) of the statutes is renumbered 108.19 (1) (b) and
21amended to read:
SB672,33,322
108.19
(1) (b) If the department finds, at any time within a fiscal year for which
23it has prescribed lower
contribution rates
to the administrative account than the
24maximum rate permitted under
sub. (1) par. (a), that such lower rates will not
25adequately finance the administration of this chapter or are excessive for that
1purpose, the department may by
general rule prescribe a new schedule of rates in no
2case exceeding the specified maximum to apply under this
section subsection for the
3balance of the fiscal year.
SB672,99
4Section 99
. 108.19 (2m) of the statutes is renumbered 108.19 (1) (c) and
5amended to read:
SB672,33,106
108.19
(1) (c) Within the limit specified
by sub. (1) under par. (a), the
7department may by rule prescribe at any time as to any period any such rate or rates
8or schedule as it deems necessary and proper
hereunder under this subsection.
9Unless thus prescribed, no such rate or rates or schedule shall apply under
sub. (1)
10or (2) par. (a) or (b).
SB672,100
11Section 100
. 108.19 (3) of the statutes is repealed.
SB672,101
12Section 101
. 108.19 (4) of the statutes is renumbered 108.18 (1) (c) and
13amended to read:
SB672,34,214
108.18
(1) (c)
If section 303 Notwithstanding par. (b), if 42 USC 503 (a) (5)
of
15title III of the social security act and
section 26 USC 3304 (a) (4)
of the internal
16revenue code are amended to permit a state agency to use, in financing
17administrative expenditures incurred in carrying out its employment security
18functions,
some any part of
the moneys collected or to be collected under the state
19unemployment insurance law, an employer's contributions in partial or complete
20substitution for grants under
title III 42 USC 501 to 506, then
this chapter shall, by
21rule of the department, be modified in the manner and to the extent and within the
22limits necessary to permit such use by the department under this chapter; and the
23modifications shall become effective on the same date as such use becomes
24permissible under the federal amendments the department may credit any portion
1of that part of an employer's contributions to the appropriation under s. 20.445 (1)
2(wd).
SB672,102
3Section 102
. 108.20 of the statutes is repealed and recreated to read:
SB672,34,7
4108.20 Segregated funds. (1) Unemployment administration fund. There
5is created a separate, nonlapsible trust fund designated as the unemployment
6administration fund consisting of moneys credited to the appropriation accounts
7under s. 20.445 (1) (wc), (wd), and (wh).
SB672,34,8
8(2) Unemployment program integrity fund.
SB672,103
9Section 103
. 108.22 (1) (am) of the statutes is amended to read:
SB672,34,1210
108.22
(1) (am) The interest, penalties, and tardy filing fees levied under pars.
11(a), (ac), (ad), and (af) shall be paid to the department and credited to the
12administrative account appropriation under s. 20.445 (1) (wd).
SB672,104
13Section 104
. 108.22 (1m) of the statutes is amended to read:
SB672,35,414
108.22
(1m) If any person owes any contributions, reimbursements or
15assessments under s. 108.15, 108.151,
108.152, 108.155, or 108.19
(1m), benefit
16overpayments, interest, fees, payments for forfeitures, other penalties, or any other
17amount to the department under this chapter and fails to pay the amount owed, the
18department has a perfected lien upon the right, title, and interest in all of the
19person's real and personal property located in this state in the amount finally
20determined to be owed, plus costs. Except where creation of a lien is barred or stayed
21by bankruptcy or other insolvency law, the lien is effective upon the earlier of the date
22on which the amount is first due or the date on which the department issues a
23determination of the amount owed under this chapter and shall continue until the
24amount owed, plus costs and interest to the date of payment, is paid, except as
25provided in sub. (8) (d). If a lien is initially barred or stayed by bankruptcy or other
1insolvency law, it shall become effective immediately upon expiration or removal of
2such bar or stay. The perfected lien does not give the department priority over
3lienholders, mortgagees, purchasers for value, judgment creditors, and pledges
4whose interests have been recorded before the department's lien is recorded.
SB672,105
5Section 105
. 108.22 (8e) of the statutes is amended to read:
SB672,35,116
108.22
(8e) If the department determines a payment has been made to an
7unintended recipient erroneously without fault on the part of the intended payee or
8payee's authorized agent, the department may issue the correct payment to the
9intended payee if necessary, and may recover the amount of the erroneous payment
10from the recipient under this section or s. 108.225 or 108.245.
Any amount so
11recovered shall be credited to the fund's balancing account.
SB672,106
12Section 106
. 108.223 (2) (b) of the statutes is amended to read:
SB672,35,2213
108.223
(2) (b) The department shall enter into agreements with financial
14institutions doing business in this state to operate the financial record matching
15program under this section. An agreement shall require the financial institution to
16participate in the financial record matching program by electing either the financial
17institution matching option under sub. (3) or the state matching option under sub.
18(4). The financial institution and the department may by mutual agreement
make
19changes to amend the agreement. A financial institution that wishes to choose a
20different matching option shall provide the department with at least 60 days
' notice.
21The department shall furnish the financial institution with a signed copy of the
22agreement.
SB672,107
23Section 107
. 108.23 of the statutes is amended to read:
SB672,36,11
24108.23 Preference of required payments. In the event of an employer's
25dissolution, reorganization, bankruptcy, receivership, assignment for benefit of
1creditors, judicially confirmed extension proposal or composition, or any analogous
2situation including the administration of estates in circuit courts, the payments
3required of the employer under this chapter shall have preference over all claims of
4general creditors and shall be paid next after the payment of preferred claims for
5wages. If the employer is indebted to the federal government for taxes due under the
6federal unemployment tax act and a claim for the taxes has been duly filed, the
7amount of contributions which should be paid to allow the employer the maximum
8offset against the taxes shall have preference over preferred claims for wages and
9shall be on a par with debts due the United States, if by establishing the preference
10the offset against the federal tax can be secured under
s. 26 USC 3302 (a) (3)
of the
11federal unemployment tax act.
SB672,108
12Section 108
. 108.24 (3) (a) 3. a. of the statutes is amended to read:
SB672,36,1513
108.24
(3) (a) 3. a. Refrain from claiming or accepting benefits, participating
14in an audit or investigation by the department, or testifying in a hearing held under
15s. 108.09
, 108.095, or 108.10.
SB672,109
16Section 109
. 108.24 (3) (a) 4. of the statutes is amended to read:
SB672,36,2017
108.24
(3) (a) 4. Discriminates or retaliates against an individual because the
18individual claims benefits, participates in an audit or investigation by the
19department under this chapter, testifies in a hearing under s. 108.09
, 108.095, or
20108.10, or exercises any other right under this chapter.
SB672,37,222
(1)
The unencumbered balance in the appropriation account under s. 20.445 (1)
23(gg), 2017 stats., immediately before the effective date of the repeal of s. 20.445 (1)
24(gg), 2017 stats., and the unencumbered balance in the appropriation account under
25s. 20.445 (1) (gm), 2017 stats., immediately before the effective date of the repeal of
1s. 20.445 (1) (gm), 2017 stats., are transferred to the appropriation account under s.
220.445 (1) (wd), as affected by this act.
SB672,37,43
(2)
(a)
The unencumbered balance in the appropriation account under s. 20.445
4(1) (gc) is transferred to the appropriation account under s. 20.445 (1) (wc).
SB672,37,65
(b)
The unencumbered balance in the appropriation account under s. 20.445 (1)
6(gd) is transferred to the appropriation account under s. 20.445 (1) (wd).
SB672,37,87
(c)
The unencumbered balance in the appropriation account under s. 20.445 (1)
8(gh) is transferred to the appropriation account under s. 20.445 (1) (wh).
SB672,111
9Section 111
.
Initial applicability.
SB672,37,1210
(1) The treatment of ss. 20.445 (1) (gd) (with respect to the payment of benefits
11charged under s. 108.07 (7)) and 108.07 (7) first applies to claims filed on the effective
12date of this subsection.
SB672,37,1414
(1)
This act takes effect on the first Sunday after publication.