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SB899,18,2210 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
.
SB899,48 23Section 48 . 108.17 (3m) of the statutes is amended to read:
SB899,19,624 108.17 (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.
SB899,49 7Section 49 . 108.18 (7) (a) 1. of the statutes is amended to read:
SB899,19,128 108.18 (7) (a) 1. Except as provided in pars. (b) to (i), any employer may make
9payments to the fund during the month of November in excess of those required by
10this section and s. 108.19 (1), (1e), and (1f). Each payment shall be credited to the
11employer's account for the purpose of computing the employer's reserve percentage
12as of the immediately preceding computation date.
SB899,50 13Section 50 . 108.18 (7) (h) of the statutes is amended to read:
SB899,19,1914 108.18 (7) (h) The department shall establish contributions, other than those
15contributions required by this section and assessments required under s. 108.19 (1),
16(1e), and (1f)
and contributions other than those submitted during the month of
17November or authorized under par. (f) or (i) 2., as a credit, without interest, against
18future contributions payable by the employer or shall refund the contributions at the
19employer's option.
SB899,51 20Section 51 . 108.19 (title) of the statutes is repealed and recreated to read:
SB899,19,21 21108.19 (title) Special assessments.
SB899,52 22Section 52 . 108.19 (1) of the statutes is renumbered 108.19 (1) (a) and
23amended to read:
SB899,20,624 108.19 (1) (a) Each employer subject to this chapter shall regularly contribute
25to the administrative account at the rate of two-tenths of one
pay an assessment

1equal to 0.2
percent per year on its payroll, except that the department may prescribe
2at the close of any fiscal year such lower rates of contribution under this section
3subsection, to apply to classes of employers throughout the ensuing fiscal year, as will
4in the department's judgment adequately finance the administration of this chapter,
5and as will in the department's judgment fairly represent the relative cost of the
6services rendered by the department to each such class.
SB899,53 7Section 53 . 108.19 (1) (d) of the statutes is created to read:
SB899,20,98 108.19 (1) (d) Assessments under this subsection shall be credited to the
9appropriation account under s. 20.445 (1) (wc).
SB899,54 10Section 54 . 108.19 (1e) (a) of the statutes is amended to read:
SB899,20,1711 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an
12employer that finances benefits by reimbursement in lieu of contributions under s.
13108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable
14under s. 108.18 and this section, pay an assessment to the administrative account
15for each year prior to before the year 2010 equal to the lesser of 0.01 percent of its
16payroll for that year or the solvency contribution that would otherwise be payable
17by the employer under s. 108.18 (9) for that year.
SB899,55 18Section 55 . 108.19 (1e) (cm) of the statutes is created to read:
SB899,20,2019 108.19 (1e) (cm) Assessments under this subsection shall be credited to the
20appropriation under s. 20.445 (1) (wh).
SB899,56 21Section 56 . 108.19 (1e) (d) of the statutes is amended to read:
SB899,21,222 108.19 (1e) (d) The department may expend the moneys received from
23assessments levied under this subsection in the amounts authorized under s. 20.445
24(1) (gh) (wh) for the renovation and modernization of unemployment insurance
25information technology systems, specifically including development and

1implementation of a new system and reengineering of automated processes and
2manual business functions.
SB899,57 3Section 57 . 108.19 (1f) (a) of the statutes is amended to read:
SB899,21,94 108.19 (1f) (a) Except as provided in par. (b), each employer, other than an
5employer that finances benefits by reimbursement in lieu of contributions under s.
6108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable
7under s. 108.18 and this section, pay an assessment for each year equal to the lesser
8of 0.01 percent of its payroll for that year or the solvency contribution that would
9otherwise be payable by the employer under s. 108.18 (9) for that year.
SB899,21,11 10(d) Assessments under this paragraph subsection shall be deposited in the
11unemployment program integrity fund.
SB899,58 12Section 58 . 108.19 (1f) (c) of the statutes is amended to read:
SB899,21,1613 108.19 (1f) (c) Notwithstanding par. (a), the department may, if it finds that the
14full amount of the levy is not required to effect the purposes specified in sub. (1s) s.
15108.20 (2)
(b) for any year, prescribe a reduced levy for that year and in such case shall
16publish in the notice under par. (b) the rate of the reduced levy.
SB899,59 17Section 59 . 108.19 (1m) of the statutes is renumbered 108.19 (1m) (a) and
18amended to read:
SB899,22,519 108.19 (1m) (a) Each employer subject to this chapter as of the date a rate is
20established under this subsection shall pay an assessment to the unemployment
21interest payment fund
at a rate established by the department sufficient to pay
22interest due on advances from the federal unemployment account under Title XII of
23the federal social security act,
42 USC 1321 to 1324. The rate established by the
24department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or
25108.152 (1) shall be 75 percent of the rate established for other employers. The

1amount of any employer's assessment shall be the product of the rate established for
2that employer multiplied by the employer's payroll of the previous calendar year as
3taken from quarterly employment and wage reports filed by the employer under s.
4108.205 (1) or, in the absence of the filing of such reports, estimates made by the
5department.
SB899,22,7 6(d) Each assessment made under this subsection is due within 30 days after the
7date the department issues the assessment. If the
SB899,22,16 8(f) The department shall use amounts collected from employers under this
9subsection exceed the amounts needed to pay interest due on advances from the
10federal unemployment account under 42 USC 1321 to 1324. If the amounts collected
11exceed the amounts needed to pay that interest for a given year
, the department shall
12use any the excess to pay interest owed in subsequent years on advances from the
13federal unemployment account. If the department determines that additional
14interest obligations are unlikely, the department shall transfer the excess to the
15fund's balancing account of the fund, the unemployment program integrity fund, or
16both in amounts determined by the department.
SB899,60 17Section 60 . 108.19 (1m) (e) of the statutes is created to read:
SB899,22,1918 108.19 (1m) (e) Assessments under this subsection shall be deposited in the
19unemployment interest payment fund.
SB899,61 20Section 61 . 108.19 (1n) of the statutes is renumbered 108.19 (1m) (b) and
21amended to read:
SB899,22,2422 108.19 (1m) (b) The department shall publish as a class 1 notice under ch. 985
23any rate established under sub. (1m) par. (a) within 10 days of after the date that the
24rate is established.
SB899,62
1Section 62. 108.19 (1p) of the statutes is renumbered 108.19 (1m) (c) and
2amended to read:
SB899,23,53 108.19 (1m) (c) Notwithstanding sub. (1m) par. (a), an employer having a
4payroll of $25,000 or less for the preceding calendar year is exempt from any
5assessment under sub. (1m) this subsection.
SB899,63 6Section 63 . 108.19 (1q) of the statutes is renumbered 108.20 (3) and amended
7to read:
SB899,23,118 108.20 (3) Unemployment interest payment fund. There is created a separate,
9nonlapsible trust fund designated as the unemployment interest payment fund
10consisting of all amounts collected under sub. s. 108.19 (1m) (a) and all interest and
11penalties on those amounts collected under s. 108.22.
SB899,64 12Section 64 . 108.19 (1s) of the statutes is renumbered 108.20 (2), and 108.20
13(2) (a) 2. and 3., as renumbered, are amended to read:
SB899,23,1514 108.20 (2) (a) 2. Assessments levied and deposited into the unemployment
15program integrity fund under sub. (1f) s. 108.19 (1f).
SB899,23,1616 3. Amounts transferred under sub. (1m) s. 108.19 (1m) (f).
SB899,65 17Section 65 . 108.19 (2) of the statutes is renumbered 108.19 (1) (b) and
18amended to read:
SB899,23,2519 108.19 (1) (b) If the department finds, at any time within a fiscal year for which
20it has prescribed lower contribution rates to the administrative account than the
21maximum rate permitted under sub. (1) par. (a), that such lower rates will not
22adequately finance the administration of this chapter or are excessive for that
23purpose, the department may by general rule prescribe a new schedule of rates in no
24case exceeding the specified maximum to apply under this section subsection for the
25balance of the fiscal year.
SB899,66
1Section 66. 108.19 (2m) of the statutes is renumbered 108.19 (1) (c) and
2amended to read:
SB899,24,73 108.19 (1) (c) Within the limit specified by sub. (1) under par. (a), the
4department may by rule prescribe at any time as to any period any such rate or rates
5or schedule as it deems necessary and proper hereunder under this subsection.
6Unless thus prescribed, no such rate or rates or schedule shall apply under sub. (1)
7or (2)
par. (a) or (b).
SB899,67 8Section 67 . 108.19 (4) of the statutes is renumbered 108.18 (1) (c) and
9amended to read:
SB899,24,2210 108.18 (1) (c) If section 303 Notwithstanding par. (b), if 42 USC 503 (a) (5) of
11title III of the social security act
and section 26 USC 3304 (a) (4) of the internal
12revenue code
are amended to permit a state agency to use, in financing
13administrative expenditures incurred in carrying out its employment security
14functions, some any part of the moneys collected or to be collected under the state
15unemployment insurance law,
an employer's contributions in partial or complete
16substitution for grants under title III 42 USC 501 to 506, then this chapter shall, by
17rule of the department, be modified in the manner and to the extent and within the
18limits necessary to permit such use by the department under this chapter; and the
19modifications shall become effective on the same date as such use becomes
20permissible under the federal amendments
the department may credit any portion
21of that part of an employer's contributions to the appropriation under s. 20.445 (1)
22(wd)
.
SB899,68 23Section 68 . 108.20 of the statutes is repealed and recreated to read:
SB899,25,2 24108.20 Segregated funds. (1) Unemployment administration fund. There
25is created a separate, nonlapsible trust fund designated as the unemployment

1administration fund consisting of moneys credited to the appropriation accounts
2under s. 20.445 (1) (wc), (wd), and (wh).
SB899,25,3 3(2) Unemployment program integrity fund.
SB899,69 4Section 69 . 108.22 (1) (am) of the statutes is amended to read:
SB899,25,75 108.22 (1) (am) The interest, penalties, and tardy filing fees levied under pars.
6(a), (ac), (ad), and (af) shall be paid to the department and credited to the
7administrative account appropriation under s. 20.445 (1) (wd).
SB899,70 8Section 70 . 108.22 (1m) of the statutes is amended to read:
SB899,25,249 108.22 (1m) If any person owes any contributions, reimbursements or
10assessments under s. 108.15, 108.151, 108.152, 108.155, or 108.19 (1m), benefit
11overpayments, interest, fees, payments for forfeitures, other penalties, or any other
12amount to the department under this chapter and fails to pay the amount owed, the
13department has a perfected lien upon the right, title, and interest in all of the
14person's real and personal property located in this state in the amount finally
15determined to be owed, plus costs. Except where creation of a lien is barred or stayed
16by bankruptcy or other insolvency law, the lien is effective upon the earlier of the date
17on which the amount is first due or the date on which the department issues a
18determination of the amount owed under this chapter and shall continue until the
19amount owed, plus costs and interest to the date of payment, is paid, except as
20provided in sub. (8) (d). If a lien is initially barred or stayed by bankruptcy or other
21insolvency law, it shall become effective immediately upon expiration or removal of
22such bar or stay. The perfected lien does not give the department priority over
23lienholders, mortgagees, purchasers for value, judgment creditors, and pledges
24whose interests have been recorded before the department's lien is recorded.
SB899,71 25Section 71 . Fiscal changes.
SB899,26,6
1(1) The unencumbered balance in the appropriation account under s. 20.445 (1)
2(gg), 2019 stats., immediately before the effective date of the repeal of s. 20.445 (1)
3(gg), 2019 stats., and the unencumbered balance in the appropriation account under
4s. 20.445 (1) (gm), 2019 stats., immediately before the effective date of the repeal of
5s. 20.445 (1) (gm), 2019 stats., are transferred to the appropriation account under s.
620.445 (1) (wd), as affected by this act.
SB899,26,87 (2) (a) The unencumbered balance in the appropriation account under s. 20.445
8(1) (gc) is transferred to the appropriation account under s. 20.445 (1) (wc).
SB899,26,109 (b) The unencumbered balance in the appropriation account under s. 20.445 (1)
10(gd) is transferred to the appropriation account under s. 20.445 (1) (wd).
SB899,26,1211 (c) The unencumbered balance in the appropriation account under s. 20.445 (1)
12(gh) is transferred to the appropriation account under s. 20.445 (1) (wh).
SB899,72 13Section 72 . Effective date.
SB899,26,1414 (1) This act takes effect on the first Sunday after publication.
SB899,26,1515 (End)
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