SB672,18,25 108.141 (7) (a) The department shall charge the state's share of each week of extended benefits to each employer's account in proportion to the employer's share of the total wages of the employee receiving the benefits in the employee's base period, except that if the employer is subject to the contribution requirements of ss. 108.17 and 108.18 the department shall charge the share of extended benefits to which s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b) to (c), 108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) applies to the fund's balancing account.

SB672,54 Section 54. 108.141 (7) (b) of the statutes is amended to read:

SB672,19,6 108.141 (7) (b) The department shall charge the full amount of extended benefits based on employment for a government unit to the account of the government unit, except that if s. 108.04 (5), (5g), or (7) applies and the government unit has elected contribution financing the department shall charge one-half of the government unit's share of the benefits to the fund's balancing account.

SB672,55 Section 55 . 108.145 of the statutes is amended to read:

SB672,19,18 108.145 Disaster unemployment assistance. The department shall administer under s. 108.14 (9m) the distribution of disaster unemployment assistance to workers in this state who are not eligible for benefits whenever such assistance is made available by the president of the United States under 26 42 USC 5177 (a). In determining eligibility for assistance and the amount of assistance payable to any worker who was totally self-employed during the first 4 of the last 5 most recently completed quarters preceding the date on which the worker claims assistance, the department shall not reduce the assistance otherwise payable to the worker because the worker receives one or more payments under the social security act (,42 USC 301 et seq.) ch. 7, for the same week that the worker qualifies for such assistance.

SB672,56 Section 56 . 108.15 (3) (d) of the statutes is amended to read:

SB672,20,2 108.15 (3) (d) If a government unit elects contribution financing for any calendar year after the first calendar year it becomes newly subject to this chapter, it shall be liable to reimburse the fund for any benefits based on prior employment. If a government unit terminates its election of contribution financing, ss. 108.17 and 108.18 shall apply to employment in the prior calendar year, but after all benefits based on such prior employment have been charged to its contribution account any balance remaining in such account shall be transferred to the fund's balancing account.

SB672,57 Section 57 . 108.151 (2) (d) of the statutes is amended to read:

SB672,20,7 108.151 (2) (d) Sections 108.17 and 108.18 shall apply to all prior employment, but after all benefits based on prior employment have been charged to any account it has had under s. 108.16 (2) any balance remaining therein shall be transferred to the fund's balancing account as if s. 108.16 (6) (c) or (6m) (d) applied.

SB672,58 Section 58 . 108.152 (1) (d) of the statutes is amended to read:

SB672,20,15 108.152 (1) (d) If the Indian tribe or tribal unit is an employer prior to before the effective date of an election, ss. 108.17 and 108.18 shall apply to all employment prior to before the effective date of the election, but after all benefits based on prior employment have been charged to any account that it has had under s. 108.16 (2), the department shall transfer any positive balance or charge any negative balance remaining therein to the fund's balancing account as if s. 108.16 (6) (c) and (6m) (d) applied.

SB672,59 Section 59 . 108.155 (2) (a) and (d) of the statutes are amended to read:

SB672,20,21 108.155 (2) (a) On October 2, 2016, the fund's treasurer shall set aside $2,000,000 in the fund's balancing account for accounting purposes. On an ongoing basis, the fund's treasurer shall tally the amounts allocated to reimbursable employers' accounts under s. 108.04 (13) (d) 4. c. and deduct those amounts from the amount set aside plus any interest calculated thereon.

SB672,21,3 (d) If the department assesses reimbursable employers under par. (c), the department shall determine the amount of assessments to be levied as provided in sub. (3), and the fund's treasurer shall notify reimbursable employers that the assessment will be imposed. Except as provided in sub. (3) (c), the assessment shall be payable by each reimbursable employer that is subject to this chapter as of the date the assessment is imposed. Assessments imposed under this section shall be credited to the fund's balancing account.

SB672,60 Section 60 . 108.16 (5) (c) of the statutes is amended to read:

SB672,21,11 108.16 (5) (c) While the state has an account in the “Unemployment Trust Fund",” public deposit insurance charges on the fund's balances held in banks, savings banks, savings and loan associations, and credit unions in this state, the premiums on surety bonds required of the fund's treasurer under this section, and any other expense of administration otherwise payable from the fund's interest earnings, shall be paid from the administrative account appropriation under s. 20.445 (1) (n) or (ne).

SB672,61 Section 61 . 108.16 (6) (k) of the statutes is amended to read:

SB672,21,14 108.16 (6) (k) All payments to the fund from the administrative account as authorized under s. 108.20 (2m) appropriation under s. 20.445 (1) (wd).

SB672,62 Section 62 . 108.16 (6) (m) of the statutes is amended to read:

SB672,21,17 108.16 (6) (m) Any amounts transferred to the balancing account from the unemployment interest payment fund under s. 108.19 (1m) (f).

SB672,63 Section 63 . 108.16 (6m) (a) of the statutes is amended to read:

SB672,21,22 108.16 (6m) (a) The benefits thus chargeable under sub. (7) (a) or (b) or s. 108.04 (1) (f), (5), (5g), (7) (h) (u), (7m), (8) (a) or (b) to (c), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (b), (5m), or (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141, 108.15, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).

SB672,64 Section 64 . 108.16 (6x) of the statutes is amended to read:

SB672,22,3 108.16 (6x) The department shall charge to the uncollectible reimbursable benefits account the amount of any benefits paid from the fund's balancing account that are reimbursable under s. 108.151 but for which the department does not receive reimbursement after the department exhausts all reasonable remedies for collection of the amount.

SB672,65 Section 65 . 108.16 (8) (f) of the statutes is amended to read:

SB672,22,13 108.16 (8) (f) The successor shall take over and continue the transferor's account, including its positive or negative balance and all other aspects of its experience under this chapter in proportion to the payroll assignable to the transferred business and the liability of the successor shall be proportioned to the extent of the transferred business. The transferor and the successor shall be jointly and severally liable for any amounts owed by the transferor to the fund and to the administrative account under this chapter at the time of the transfer, but a successor under par. (c) is not liable for the debts of the transferor except in the case of fraud or malfeasance.

SB672,66 Section 66 . 108.16 (9) (a) of the statutes is amended to read:

SB672,22,18 108.16 (9) (a) Consistently with section 26 USC 3305 of the internal revenue code, relating to federal instrumentalities which that are neither wholly nor partially owned by the United States nor otherwise specifically exempt from the tax imposed by section under 26 USC 3301 of the internal revenue code:

SB672,22,22 1. Any contributions required and paid under this chapter for 1939 or any subsequent year by any such instrumentality, including any national bank, shall be refunded to such that instrumentality in case this chapter is not certified with respect to such year under s. 26 USC 3304 of said code.