SB672,18,2518
108.141
(7) (a) The department shall charge the state's share of each week of
19extended benefits to each employer's account in proportion to the employer's share
20of the total wages of the employee receiving the benefits in the employee's base
21period, except that if the employer is subject to the contribution requirements of ss.
22108.17 and 108.18 the department shall charge the share of extended benefits to
23which s. 108.04 (1) (f), (5),
(5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a)
24or (b) to (c), 108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) applies to the fund's balancing
25account.
SB672,54
1Section
54. 108.141 (7) (b) of the statutes is amended to read:
SB672,19,62
108.141
(7) (b) The department shall charge the full amount of extended
3benefits based on employment for a government unit to the account of the
4government unit, except that if s. 108.04 (5)
, (5g), or (7) applies and the government
5unit has elected contribution financing the department shall charge one-half of the
6government unit's share of the benefits to the fund's balancing account.
SB672,55
7Section 55
. 108.145 of the statutes is amended to read:
SB672,19,18
8108.145 Disaster unemployment assistance. The department shall
9administer under s. 108.14 (9m) the distribution of disaster unemployment
10assistance to workers in this state who are not eligible for benefits whenever such
11assistance is made available by the president of the United States under
26 42 USC
125177 (a). In determining eligibility for assistance and the amount of assistance
13payable to any worker who was totally self-employed during the first 4 of the last 5
14most recently completed quarters preceding the date on which the worker claims
15assistance, the department shall not reduce the assistance otherwise payable to the
16worker because the worker receives one or more payments under the social security
17act
(,42 USC
301 et seq.) ch. 7, for the same week that the worker qualifies for such
18assistance.
SB672,56
19Section 56
. 108.15 (3) (d) of the statutes is amended to read:
SB672,20,220
108.15
(3) (d) If a government unit elects contribution financing for any
21calendar year after the first calendar year it becomes newly subject to this chapter,
22it shall be liable to reimburse the fund for any benefits based on prior employment.
23If a government unit terminates its election of contribution financing, ss. 108.17 and
24108.18 shall apply to employment in the prior calendar year, but after all benefits
25based on such prior employment have been charged to its contribution account any
1balance remaining in such account shall be transferred to the
fund's balancing
2account.
SB672,57
3Section 57
. 108.151 (2) (d) of the statutes is amended to read:
SB672,20,74
108.151
(2) (d) Sections 108.17 and 108.18 shall apply to all prior employment,
5but after all benefits based on prior employment have been charged to any account
6it has had under s. 108.16 (2) any balance remaining therein shall be transferred to
7the
fund's balancing account as if s. 108.16 (6) (c) or (6m) (d) applied.
SB672,58
8Section 58
. 108.152 (1) (d) of the statutes is amended to read:
SB672,20,159
108.152
(1) (d) If the Indian tribe or tribal unit is an employer
prior to before 10the effective date of an election, ss. 108.17 and 108.18 shall apply to all employment
11prior to before the effective date of the election, but after all benefits based on prior
12employment have been charged to any account that it has had under s. 108.16 (2),
13the department shall transfer any positive balance or charge any negative balance
14remaining therein to the
fund's balancing account as if s. 108.16 (6) (c) and (6m) (d)
15applied.
SB672,59
16Section 59
. 108.155 (2) (a) and (d) of the statutes are amended to read:
SB672,20,2117
108.155
(2) (a) On October 2, 2016, the fund's treasurer shall set aside
18$2,000,000 in the
fund's balancing account for accounting purposes. On an ongoing
19basis, the fund's treasurer shall tally the amounts allocated to reimbursable
20employers' accounts under s. 108.04 (13) (d) 4. c. and deduct those amounts from the
21amount set aside plus any interest calculated thereon.
SB672,21,322
(d) If the department assesses reimbursable employers under par. (c), the
23department shall determine the amount of assessments to be levied as provided in
24sub. (3), and the fund's treasurer shall notify reimbursable employers that the
25assessment will be imposed. Except as provided in sub. (3) (c), the assessment shall
1be payable by each reimbursable employer that is subject to this chapter as of the
2date the assessment is imposed. Assessments imposed under this section shall be
3credited to the
fund's balancing account.
SB672,60
4Section 60
. 108.16 (5) (c) of the statutes is amended to read:
SB672,21,115
108.16
(5) (c) While the state has an account in the “Unemployment Trust
6Fund
",
” public deposit insurance charges on the fund's balances held in banks,
7savings banks, savings and loan associations
, and credit unions in this state, the
8premiums on surety bonds required of the fund's treasurer under this section, and
9any other expense of administration otherwise payable from the fund's interest
10earnings, shall be paid from the
administrative account appropriation under s.
1120.445 (1) (n) or (ne).
SB672,61
12Section 61
. 108.16 (6) (k) of the statutes is amended to read:
SB672,21,1413
108.16
(6) (k) All payments to the fund from the
administrative account as
14authorized under s. 108.20 (2m) appropriation under s. 20.445 (1) (wd).
SB672,62
15Section 62
. 108.16 (6) (m) of the statutes is amended to read:
SB672,21,1716
108.16
(6) (m) Any amounts transferred to the balancing account from the
17unemployment interest payment fund
under s. 108.19 (1m) (f).
SB672,63
18Section 63
. 108.16 (6m) (a) of the statutes is amended to read:
SB672,21,2219
108.16
(6m) (a) The benefits thus chargeable under
sub. (7) (a) or (b) or s.
20108.04 (1) (f), (5), (5g), (7)
(h) (u), (7m), (8) (a)
or (b) to (c), (13) (c) or (d) or (16) (e),
21108.07 (3), (3r), (5) (b), (5m), or (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141,
108.15, 22108.151, or 108.152
or sub. (6) (e) or (7) (a) and (b).
SB672,64
23Section 64
. 108.16 (6x) of the statutes is amended to read:
SB672,22,324
108.16
(6x) The department shall charge to the uncollectible reimbursable
25benefits account the amount of any benefits paid from the
fund's balancing account
1that are reimbursable under s. 108.151 but for which the department does not receive
2reimbursement after the department exhausts all reasonable remedies for collection
3of the amount.
SB672,65
4Section 65
. 108.16 (8) (f) of the statutes is amended to read:
SB672,22,135
108.16
(8) (f) The successor shall take over and continue the transferor's
6account, including its positive or negative balance and all other aspects of its
7experience under this chapter in proportion to the payroll assignable to the
8transferred business and the liability of the successor shall be proportioned to the
9extent of the transferred business. The transferor and the successor shall be jointly
10and severally liable for any amounts owed by the transferor
to the fund and to the
11administrative account under this chapter at the time of the transfer, but a successor
12under par. (c) is not liable for the debts of the transferor except in the case of fraud
13or malfeasance.
SB672,66
14Section 66
. 108.16 (9) (a) of the statutes is amended to read:
SB672,22,1815
108.16
(9) (a) Consistently with
section 26 USC 3305 of the internal revenue
16code, relating to federal instrumentalities
which that are neither wholly nor
17partially owned by the United States nor otherwise specifically exempt from the tax
18imposed
by section under 26 USC 3301 of the internal revenue code:
SB672,22,2219
1. Any contributions required and paid under this chapter for
1939 or any
20subsequent year by any such instrumentality, including any national bank, shall be
21refunded to
such that instrumentality in case this chapter is not certified with
22respect to such year under
s. 26 USC 3304 of said code.