SB70-AA1,104,2421 (d) The department may withdraw its written exemption order granted under
22par. (c) if the department determines that an employer is not providing paid family
23and medical leave benefits to employees that are at least identical to those provided
24under this section.
SB70-AA1,105,10
1(e) If an employee believes that his or her employer that has an exemption
2under this subsection has violated the employee's right to paid family and medical
3leave benefits identical to those provided under this section, the employee may file
4a complaint with the department alleging the violation, and the department shall
5process the complaint in the same manner as complaints filed under s. 103.10 (12)
6(b) are processed. If the department finds that an employer has violated this
7subsection, the department may order the employer to take action to remedy the
8violation, including providing the paid family and medical leave benefits, and,
9notwithstanding s. 814.04 (1), paying reasonable actual attorney fees to the
10employee.
SB70-AA1,105,1511 (f) After the completion of an administrative proceeding under par. (e),
12including judicial review, an employee or the department may bring an action in
13circuit court against an employer to recover damages caused by a violation of this
14subsection. Section 103.10 (13) (b) applies to the commencement of an action under
15this paragraph.
SB70-AA1,105,1616 (g) The department shall promulgate rules to implement this subsection.
SB70-AA1,105,19 17(7) Federal tax treatment of benefits. With respect to the federal income
18taxation of family or medical leave insurance benefits, the department shall do all
19of the following:
SB70-AA1,105,2520 (a) At the time an individual files a claim for those benefits, advise the
21individual that those benefits may be subject to federal income taxation, that
22requirements exist under federal law pertaining to estimated tax payments, and
23that the individual may elect to have federal income taxes withheld from the
24individual's benefit payments and may change that election not more than one time
25in an application year.
SB70-AA1,106,4
1(b) Allow the individual to elect to have federal income tax deducted and
2withheld from the individual's benefit payments, allow the individual to change that
3election not more than one time in an application year, and deduct and withhold that
4tax in accordance with the individual's election as provided under 26 USC 3402.
SB70-AA1,106,75 (c) Upon making a deduction under par. (b), transfer the amount deducted from
6the family and medical leave insurance trust fund to the federal internal revenue
7service.
SB70-AA1,106,108 (d) In deducting and withholding federal income taxes from an individual's
9benefit payments, follow all procedures specified by the federal internal revenue
10service pertaining to the deducting and withholding of federal income tax.
SB70-AA1,106,16 11(8) Family and medical leave insurance trust fund. (a) The department shall
12determine the amount of the required contribution by each employee, self-employed
13individual who elects coverage under sub. (2), and each employer. The required
14contribution shall be based on the employee's wages or the self-employed
15individual's earnings. The required contribution for an employee shall be equally
16shared between each employee and the employee's employer.
SB70-AA1,106,1817 (b) Each employer shall withhold from the wages of its employees the amount
18determined by the department under this subsection.
SB70-AA1,106,2419 (c) The department shall promulgate rules to establish procedures for filing
20wage reports and collecting the contributions withheld by employers and
21employer-required contributions under par. (a). The department may utilize the
22quarterly wage reports submitted under s. 108.205 in lieu of separate contribution
23reports and may utilize the procedures for collecting contributions that apply to the
24collection of contributions to the unemployment reserve fund under s. 108.17.
SB70-AA1,107,4
1(cm) The department shall promulgate rules providing for a right to a hearing
2in cases involving the liability of employers for contributions under this subsection.
3The department's decisions shall be subject to the rights and procedures for
4contested cases under ch. 227.
SB70-AA1,107,65 (d) The department shall collect contributions from self-employed individuals
6pursuant to procedures established by the department under sub. (12) (b).
SB70-AA1,107,87 (e) The department shall deposit contributions received under this subsection
8in the family and medical leave benefits insurance trust fund.
SB70-AA1,107,139 (f) The department shall use moneys deposited in the family and medical leave
10benefits insurance trust fund to pay benefits under sub. (3), to refund amounts
11erroneously paid by employers, and to pay for the administration of the family and
12medical leave benefits insurance program under this section and for no other
13purpose.
SB70-AA1,107,20 14(9) Denial of claims; overpayments. (a) The department shall promulgate
15rules providing for a right to a hearing in cases of disputes involving an individual's
16eligibility for benefits or status as a covered individual under this section. The
17department's decisions shall be subject to the rights and procedures for contested
18cases under ch. 227. To the extent necessary and practical, the department may
19prescribe procedures in conjunction with any rules promulgated for administrative
20proceedings under ss. 103.10 (12) and 103.11 (12).
SB70-AA1,107,2521 (b) 1. If the department pays family or medical leave insurance benefits to an
22individual erroneously or as a result of willful misrepresentation, the individual's
23liability to reimburse the fund for the overpayment may be set forth in a
24determination that is subject to review under par. (a). The department may prescribe
25procedures for waiver of overpayments.
SB70-AA1,108,5
12. To recover any overpayment to a covered individual that is not otherwise
2repaid or the recovery of which has not been waived, the department may recoup the
3amount of the overpayment by, in addition to its other remedies, deducting the
4amount of the overpayment from benefits the individual would otherwise be eligible
5to receive.
SB70-AA1,108,96 3. The department may establish other procedures for recovering
7overpayments and may utilize procedures under ch. 108, including the department's
8remedies for collecting overpayments under ss. 108.22 and 108.225, subject to rules
9promulgated by the department.
SB70-AA1,108,1010 4. The department may not collect any interest on any benefit overpayment.
SB70-AA1,108,12 11(10) Prohibited acts. (a) No person may interfere with, restrain, or deny the
12exercise of any right provided under this section.
SB70-AA1,108,1713 (b) No person may discharge or otherwise discriminate against any person for
14exercising any right provided under this section, opposing a practice prohibited
15under this section, filing a complaint or attempting to enforce any right provided
16under this section, or testifying or assisting in any action or proceeding to enforce any
17right provided under this section.
SB70-AA1,108,2118 (c) No collective bargaining agreement or employer policy may diminish or
19abridge an employee's rights under this section. Any agreement purporting to waive
20or modify an employee's rights under this section is void as against public policy and
21unenforceable.
SB70-AA1,109,9 22(11) Enforcement. (a) Any person who believes that his or her rights under
23this section have been interfered with, restrained, or denied in violation of sub. (10)
24(a) or that he or she has been discharged or otherwise discriminated against in
25violation of sub. (10) (b) may, within 30 days after the violation occurs or the person

1should reasonably have known that the violation occurred, whichever is later, file a
2complaint with the department alleging the violation, and the department shall
3process the complaint in the same manner as complaints filed under s. 103.10 (12)
4(b) are processed. If the department finds that an employer has violated sub. (10) (a)
5to (c), the department may order the employer to take action to remedy the violation,
6including providing the requested family leave or medical leave, reinstating an
7employee, providing back pay accrued not more than 2 years before the complaint
8was filed, and, notwithstanding s. 814.04 (1), paying reasonable actual attorney fees
9to the complainant.
SB70-AA1,109,1410 (b) After the completion of an administrative proceeding under par. (a),
11including judicial review, an employee or the department may bring an action in
12circuit court against an employer to recover damages caused by a violation of sub.
13(10) (a) to (c). Section 103.10 (13) (b) applies to the commencement of an action under
14this paragraph.
SB70-AA1,109,17 15(12) Administration. The department shall administer the family and medical
16leave benefits insurance program under this section. In administering the program,
17the department shall do all of the following:
SB70-AA1,109,1918 (a) Establish procedures and forms for the filing of claims for benefits under
19this section.
SB70-AA1,109,2120 (b) Establish procedures and forms for collecting contributions from
21self-employed individuals.