SB45,865,21 (5) Federal tax treatment of benefits. With respect to the federal income taxation of family or medical leave insurance benefits, an employer shall do all of the following:

SB45,866,3 (a) At the time an individual files a claim for leave benefits, advise the individual that those benefits may be subject to federal income taxation, that requirements exist under federal law pertaining to estimated tax payments, and that the individual may elect to have federal income taxes withheld from the individual’s benefit payments and may change that election not more than one time in an application year.

SB45,866,9 (b) Allow the individual to elect to have federal income tax deducted and withheld from the individual’s benefit payments, allow the individual to change that election not more than one time in an application year, and deduct and withhold that tax in accordance with the individual’s election as provided under 26 USC 3402. If the employer has contracted with an insurer, the employer shall direct the insurer to follow the provisions of this paragraph.

SB45,866,21 (6) Denial of benefits; appeals. An employer or an insurer that provides benefits under a policy under sub. (4) shall provide an employee with the reason for a denial for a claim for leave benefits whether in whole or in part, with information for the employee to file an appeal with the department. An employee whose claim for leave benefits under this section has been denied in whole or in part by their employer or their employer’s insurer may file a complaint with the department after receiving a final denial from their employer or their employer’s insurer. The department shall process the complaint in the same manner as complaints filed under s. 103.10 (12) (b) are processed. If the department finds that the employer or insurer should have paid leave benefits, the department may order the employer or insurer to provide the benefits owed and, notwithstanding s. 814.04 (1), pay reasonable actual attorney fees to the employee.

SB45,866,23 (7) Prohibited acts. (a) No person may interfere with, restrain, or deny the exercise of any right provided under this section.

SB45,867,4 (b) No person may discharge or otherwise discriminate against any person for exercising any right provided under this section, opposing a practice prohibited under this section, filing a complaint or attempting to enforce any right provided under this section, or testifying or assisting in any action or proceeding to enforce any right provided under this section.

SB45,867,8 (c) No collective bargaining agreement or employer policy may diminish or abridge an employee’s rights under this section. Any agreement purporting to waive or modify an employee’s rights under this section is void as against public policy and unenforceable.

SB45,867,13 (8) Notice posted. Each employer shall post, on its website and in one or more conspicuous places where notices to employees are customarily posted, a notice in a form approved by the department setting forth employees’ rights under this section. Any employer that violates this subsection shall forfeit not more than $100 for each violation.

SB45,867,14 (9) Rules. The department shall promulgate rules to implement this section.

SB45,1628 Section 1628. 103.10 (1) (a) (intro.) of the statutes is renumbered 103.10 (1) (a) and amended to read:

SB45,867,18 103.10 (1) (a) “Child” means a natural, adopted, or foster child, a stepchild, or a legal ward to whom any of the following applies:.

SB45,1629 Section 1629. 103.10 (1) (a) 1. of the statutes is repealed.

SB45,1630 Section 1630. 103.10 (1) (a) 2. of the statutes is repealed.

SB45,1631 Section 1631. 103.10 (1) (ap) of the statutes is created to read:

SB45,867,22 103.10 (1) (ap) “Covered active duty” means any of the following:

SB45,868,2 1. For a member of a regular component of the U.S. armed forces, duty during the deployment of the member with the U.S. armed forces to a foreign country.

SB45,868,6 2. For a member of a reserve component of the U.S. armed forces, duty during the deployment of the member with the U.S. armed forces to a foreign country under a call or order to active duty under a provision of law specified in 10 USC 101 (a) (13) (B).

SB45,1632 Section 1632. 103.10 (1) (b) of the statutes is amended to read:

SB45,868,11 103.10 (1) (b) Except as provided in sub. (1m) (b) 2. and s. 452.38, “employee” means an individual employed in this state by an employer, except the employer’s parent, child, spouse, domestic partner, or child parent, grandparent, grandchild, or sibling.

SB45,1633 Section 1633. 103.10 (1) (dm) of the statutes is created to read:

SB45,868,13 103.10 (1) (dm) “Grandchild” means the child of a child.

SB45,1634 Section 1634. 103.10 (1) (dp) of the statutes is created to read:

SB45,868,15 103.10 (1) (dp) “Grandparent” means the parent of a parent.

SB45,1635 Section 1635. 103.10 (1) (em) of the statutes is created to read:

SB45,868,17 103.10 (1) (em) “Medical isolation” means any of the following:

SB45,868,21 1. When a health care professional, a local health officer, or the department of health services advises that an individual seclude herself or himself from others when the individual is awaiting the result of a diagnostic test for a communicable disease or when the individual is infected with a communicable disease.

SB45,868,23 2. When a local health officer or the department of health services advises that an individual isolate or quarantine under s. 252.06.

SB45,869,3 3. When an individual’s employer advises that the individual not come to the workplace due to a concern that the individual may have been exposed to or infected with a communicable disease.

SB45,1636 Section 1636. 103.10 (1) (gm) of the statutes is created to read: