SB672,80 Section 80 . 108.17 (3m) of the statutes is amended to read:

SB672,28,6 108.17 (3m) If an appeal tribunal or the commission issues a decision under s. 108.10 (2), or a court issues a decision on review under s. 108.10 (4), in which it is determined that an amount has been erroneously paid by an employer, the department shall, from the administrative account appropriation under s. 20.445 (1) (wd), credit the employer with interest at the rate of 0.75 percent per month or fraction thereof on the amount of the erroneous payment. Interest shall accrue from the month which the erroneous payment was made until the month in which it is either used as a credit against future contributions or refunded to the employer.

SB672,81 Section 81 . 108.18 (3) (c) of the statutes is amended to read:

SB672,28,11 108.18 (3) (c) Permitting the employer to pay such lower rate is consistent with the relevant conditions then applicable to additional credit allowance for such year under section 26 USC 3303 (a) of the federal unemployment tax act, any other provision to the contrary notwithstanding.

SB672,82 Section 82 . 108.18 (7) (a) 1. of the statutes is amended to read:

SB672,28,17 108.18 (7) (a) 1. Except as provided in pars. (b) to (i), any employer may make payments to the fund during the month of November in excess of those required by this section and s. 108.19 (1), (1e), and (1f). Each payment shall be credited to the employer's account for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date.

SB672,83 Section 83 . 108.18 (7) (h) of the statutes is amended to read:

SB672,28,24 108.18 (7) (h) The department shall establish contributions, other than those contributions required by this section and assessments required under s. 108.19 (1), (1e), and (1f) and contributions other than those submitted during the month of November or authorized under par. (f) or (i) 2., as a credit, without interest, against future contributions payable by the employer or shall refund the contributions at the employer's option.

SB672,84 Section 84 . 108.19 (title) of the statutes is repealed and recreated to read:

SB672,29,1 108.19 (title) Special assessments.

SB672,85 Section 85 . 108.19 (1) of the statutes is renumbered 108.19 (1) (a) and amended to read:

SB672,29,11 108.19 (1) (a) Each employer subject to this chapter shall regularly contribute to the administrative account at the rate of two-tenths of one pay an assessment equal to 0.2 percent per year on its payroll, except that the department may prescribe at the close of any fiscal year such lower rates of contribution under this section subsection, to apply to classes of employers throughout the ensuing fiscal year, as will in the department's judgment adequately finance the administration of this chapter, and as will in the department's judgment fairly represent the relative cost of the services rendered by the department to each such class.

SB672,86 Section 86. 108.19 (1) (d) of the statutes is created to read:

SB672,29,14 108.19 (1) (d) Assessments under this subsection shall be credited to the appropriation account under s. 20.445 (1) (wc).

SB672,87 Section 87 . 108.19 (1e) (a) of the statutes is amended to read:

SB672,29,22 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an employer that finances benefits by reimbursement in lieu of contributions under s. 108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable under s. 108.18 and this section, pay an assessment to the administrative account for each year prior to before the year 2010 equal to the lesser of 0.01 percent of its payroll for that year or the solvency contribution that would otherwise be payable by the employer under s. 108.18 (9) for that year.

SB672,88 Section 88 . 108.19 (1e) (cm) of the statutes is created to read:

SB672,29,25 108.19 (1e) (cm) Assessments under this subsection shall be credited to the appropriation under s. 20.445 (1) (wh).

SB672,89 Section 89. 108.19 (1e) (d) of the statutes is amended to read:

SB672,30,7 108.19 (1e) (d) The department may expend the moneys received from assessments levied under this subsection in the amounts authorized under s. 20.445 (1) (gh) (wh) for the renovation and modernization of unemployment insurance information technology systems, specifically including development and implementation of a new system and reengineering of automated processes and manual business functions.

SB672,90 Section 90 . 108.19 (1f) (a) of the statutes is amended to read:

SB672,30,14 108.19 (1f) (a) Except as provided in par. (b), each employer, other than an employer that finances benefits by reimbursement in lieu of contributions under s. 108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable under s. 108.18 and this section, pay an assessment for each year equal to the lesser of 0.01 percent of its payroll for that year or the solvency contribution that would otherwise be payable by the employer under s. 108.18 (9) for that year.

SB672,30,16 (d) Assessments under this paragraph subsection shall be deposited in the unemployment program integrity fund.

SB672,91 Section 91 . 108.19 (1f) (c) of the statutes is amended to read:

SB672,30,21 108.19 (1f) (c) Notwithstanding par. (a), the department may, if it finds that the full amount of the levy is not required to effect the purposes specified in sub. (1s) s. 108.20 (2) (b) for any year, prescribe a reduced levy for that year and in such case shall publish in the notice under par. (b) the rate of the reduced levy.

SB672,92 Section 92 . 108.19 (1m) of the statutes is renumbered 108.19 (1m) (a) and amended to read:

SB672,31,10 108.19 (1m) (a) Each employer subject to this chapter as of the date a rate is established under this subsection shall pay an assessment to the unemployment interest payment fund at a rate established by the department sufficient to pay interest due on advances from the federal unemployment account under Title XII of the federal social security act, 42 USC 1321 to 1324. The rate established by the department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall be 75 percent of the rate established for other employers. The amount of any employer's assessment shall be the product of the rate established for that employer multiplied by the employer's payroll of the previous calendar year as taken from quarterly employment and wage reports filed by the employer under s. 108.205 (1) or, in the absence of the filing of such reports, estimates made by the department.

SB672,31,12 (d) Each assessment made under this subsection is due within 30 days after the date the department issues the assessment. If the

SB672,31,21 (f) The department shall use amounts collected from employers under this subsection exceed the amounts needed to pay interest due on advances from the federal unemployment account under 42 USC 1321 to 1324. If the amounts collected exceed the amounts needed to pay that interest for a given year, the department shall use any the excess to pay interest owed in subsequent years on advances from the federal unemployment account. If the department determines that additional interest obligations are unlikely, the department shall transfer the excess to the fund's balancing account of the fund, the unemployment program integrity fund, or both in amounts determined by the department.