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LRB-6219/1
MIM&KP:cdc
2021 - 2022 LEGISLATURE
March 9, 2022 - Introduced by Senators Smith, Bewley, Carpenter, Roys and
Agard, cosponsored by Representatives Vining, Shelton, Shankland,
Sinicki, Andraca, Brostoff, Cabrera, Emerson, Goyke, Hesselbein, B.
Meyers
, Moore Omokunde, Pope, S. Rodriguez and Spreitzer. Referred to
Committee on Economic and Workforce Development.
SB1068,1,4 1An Act to create 71.05 (6) (b) 57. of the statutes; relating to: hazard pay grant
2program, an income tax subtraction for hazard pay, special education aid and
3UW System funding, granting rule-making authority, and making an
4appropriation.
Analysis by the Legislative Reference Bureau
This bill requires the Department of Workforce Development to create and
administer a grant program to provide hazard pay to certain employees who perform
hazardous work or work involving physical hardship during the COVID-19
pandemic after March 12, 2020. The bill also requires DWD to notify employers
about the grant program and to prioritize grants to employers in industries that are
most negatively affected by the pandemic. The maximum grant an employer may
receive for hazard pay is $13 per hour worked per employee, and if an employer
receives a grant the employer is required to use it to provide the hazard pay.
The bill also creates an individual income tax subtraction, or deduction, for up
to $600 of hazard pay received by an employee from an employer that receives a
hazard pay grant.
Finally, the bill also provides additional funding for the University of Wisconsin
System under its general program operations appropriation and for special
education aid for school districts, independent charter schools, cooperative
educational service agencies, and county children with disabilities education boards
for purposes of maintaining compliance with maintenance of effort requirements of

the federal Consolidated Appropriations Act and the federal American Rescue Plan
Act.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB1068,1 1Section 1 . 71.05 (6) (b) 57. of the statutes is created to read:
SB1068,2,42 71.05 (6) (b) 57. Up to $600 of the amount received during a taxable year as
3hazard pay, as defined under 2021 Wisconsin Act .... (this act), section 2, from an
4employer that receives a grant under 2021 Wisconsin Act .... (this act), section 2.
SB1068,2 5Section 2 . Nonstatutory provisions.
SB1068,2,66 (1) Hazard pay during COVID-19 pandemic.
SB1068,2,97 (a) In this section, “hazard pay” means additional pay for performing
8hazardous duty or work involving physical hardship, in each case that is related to
9the COVID–19 pandemic beginning on March 12, 2020.
SB1068,2,1110 (b) From the appropriation under s. 20.445 (1) (a), the department of workforce
11development shall award grants to employers for the payment of hazard pay.
SB1068,3,312 (c) The department of workforce development shall establish and administer
13a program to subsidize hazard pay during the COVID-19 pandemic of up to $13 per
14hour worked per worker. The department shall give priority to employers in
15industries most negatively affected by the pandemic when providing grants under
16this section. The department shall inform employers in this state about the grant
17program. The department shall require, at a minimum, that the employer provide
18a sworn affidavit of compliance, and payroll records if requested by the department.

1The department may promulgate rules to implement and administer the program
2under this section, including rules regarding the amount of hazard pay an employee
3may receive.
SB1068,3,54 (d) Employers shall inform their employees of the availability of the grant
5program under this section.
SB1068,3,96 (e) During the COVID-19 pandemic, an employer may apply for a grant under
7this section to pay hazard pay to their employees, but is not required to apply for a
8grant. If an employer receives a grant under the program, the employer is required
9to use all of the grant money to provide hazard pay.
SB1068,3,1210 (f) No later than July 30, 2023, the department of workforce development shall
11submit a report to the joint committee on finance that provides the total amounts
12provided to each employer as a grant under this section.
SB1068,3 13Section 3 . Fiscal changes.
SB1068,3,2114 (1) Hazard pay. In the schedule under s. 20.005 (3) for the appropriation to the
15department of workforce development under s. 20.445 (1) (a), the dollar amount for
16fiscal year 2021-22 is increased by $150,000,000 for hazard pay grants under
17Section 2 of this act during the COVID-19 pandemic. In the schedule under s.
1820.005 (3) for the appropriation to the department of workforce development under
19s. 20.445 (1) (a), the dollar amount for fiscal year 2022-23 is increased by
20$150,000,000 for hazard pay grants under Section 2 of this act during the COVID-19
21pandemic.
SB1068,3,2522 (2) Special education aid. In the schedule under s. 20.005 (3) for the
23appropriation to the department of public instruction under s. 20.255 (2) (b), the
24dollar amount for fiscal year 2022-23 is increased by $94,800,000 to increase funding
25for aids for special education under s. 115.88.
SB1068,4,4
1(3) UW System; general program operations. In the schedule under s. 20.005
2(3) for the appropriation to the Board of Regents of the University of Wisconsin
3System under s. 20.285 (1) (a), the dollar amount for fiscal year 2022-23 is increased
4by $23,700,000 for the purpose for which the appropriation is made.
SB1068,4 5Section 4 . Initial applicability.
SB1068,4,76 (1) The treatment of s. 71.05 (6) (b) 57. first applies to taxable years beginning
7after December 31, 2021.
SB1068,4,88 (End)
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