SB215,5,129 71.05 (6) (b) 53. For taxable years beginning after December 31, 2021, any
10amount of family or medical leave insurance benefits received by a covered
11individual, as defined in s. 103.105 (1) (d), in the taxable year to which the
12subtraction relates.
SB215,5 13Section 5. 103.10 (1) (a) (intro.) of the statutes is renumbered 103.10 (1) (a)
14and amended to read:
SB215,5,1615 103.10 (1) (a) “Child" means a natural, adopted, or foster child, a stepchild, or
16a legal ward to whom any of the following applies: .
SB215,6 17Section 6. 103.10 (1) (a) 1. of the statutes is repealed.
SB215,7 18Section 7. 103.10 (1) (a) 2. of the statutes is repealed.
SB215,8 19Section 8. 103.10 (1) (ap) of the statutes is created to read:
SB215,5,2020 103.10 (1) (ap) “Covered active duty" means any of the following:
SB215,5,2221 1. In the case of a member of a regular component of the U.S. armed forces, duty
22during the deployment of the member with the U.S. armed forces to a foreign country.
SB215,6,223 2. In the case of a member of a reserve component of the U.S. armed forces, duty
24during the deployment of the member with the U.S. armed forces to a foreign country

1under a call or order to active duty under a provision of law specified in 10 USC 101
2(a) (13) (B).
SB215,9 3Section 9. 103.10 (1) (b) of the statutes is amended to read:
SB215,6,74 103.10 (1) (b) Except as provided in sub. (1m) (b) 2. and s. 452.38, “employee"
5means an individual employed in this state by an employer, except the employer's
6parent, child, spouse, domestic partner, or child parent, grandparent, grandchild, or
7sibling
.
SB215,10 8Section 10. 103.10 (1) (c) of the statutes is amended to read:
SB215,6,149 103.10 (1) (c) Except as provided in sub. (1m) (b) 3., “employer" means a person
10engaging in any activity, enterprise, or business in this state employing at least 50
1125 individuals on a permanent basis. “Employer" includes the state and any office,
12department, independent agency, authority, institution, association, society, or other
13body in state government created or authorized to be created by the constitution or
14any law, including the legislature and the courts.
SB215,11 15Section 11. 103.10 (1) (dm) of the statutes is created to read:
SB215,6,1616 103.10 (1) (dm) “Grandchild" means the child of a child.
SB215,12 17Section 12. 103.10 (1) (dp) of the statutes is created to read:
SB215,6,1818 103.10 (1) (dp) “Grandparent" means the parent of a parent.
SB215,13 19Section 13. 103.10 (1) (gm) of the statutes is created to read:
SB215,6,2120 103.10 (1) (gm) “Sibling" means a brother, sister, half brother, half sister,
21stepbrother, or stepsister, whether by blood, marriage, or adoption.
SB215,14 22Section 14. 103.10 (1m) (b) 4. of the statutes is amended to read:
SB215,7,523 103.10 (1m) (b) 4. “Family member" means a spouse or domestic partner of an
24employee; a parent, child, sibling, including a foster sibling, brother-in-law,
25sister-in-law, grandparent, stepgrandparent, or grandchild of an employee or of an

1employee's spouse or domestic partner; or any other person who is related by blood,
2marriage, or adoption to an employee or to an employee's spouse or domestic partner
3and whose close association with the employee, spouse, or domestic partner makes
4the person the equivalent of a family member of the employee, spouse, or domestic
5partner.
SB215,15 6Section 15. 103.10 (3) (a) 1. of the statutes is amended to read:
SB215,7,87 103.10 (3) (a) 1. In a 12-month period no employee may take more than 6 weeks
8of family leave under par. (b) 1. and, 2., and 4.
SB215,16 9Section 16. 103.10 (3) (b) 3. of the statutes is amended to read:
SB215,7,1210 103.10 (3) (b) 3. To care for the employee's child, spouse, domestic partner, or
11parent, grandparent, grandchild, or sibling, if the child, spouse, domestic partner, or
12parent, grandparent, grandchild, or sibling has a serious health condition.
SB215,17 13Section 17. 103.10 (3) (b) 4. of the statutes is created to read:
SB215,7,1714 103.10 (3) (b) 4. Because of any qualifying exigency, as determined by the
15department by rule, arising out of the fact that the spouse, child, domestic partner,
16parent, grandparent, grandchild, or sibling of the employee is on covered active duty
17or has been notified of an impending call or order to covered active duty.
SB215,18 18Section 18. 103.10 (6) (b) (intro.) of the statutes is amended to read:
SB215,7,2319 103.10 (6) (b) (intro.) If an employee intends to take family leave because of the
20planned medical treatment or supervision of a child, spouse, domestic partner, or
21parent, grandparent, grandchild, or sibling or intends to take medical leave because
22of the planned medical treatment or supervision of the employee, the employee shall
23do all of the following:
SB215,19 24Section 19. 103.10 (6) (b) 1. of the statutes is amended to read:
SB215,8,4
1103.10 (6) (b) 1. Make a reasonable effort to schedule the medical treatment
2or supervision so that it does not unduly disrupt the employer's operations, subject
3to the approval of the health care provider of the child, spouse, domestic partner,
4parent, grandparent, grandchild, sibling, or employee.
SB215,20 5Section 20. 103.10 (6) (c) of the statutes is created to read:
SB215,8,106 103.10 (6) (c) If the employee intends to take leave under sub. (3) (b) 4. that is
7foreseeable because the spouse, child, domestic partner, parent, grandparent,
8grandchild, or sibling of the employee is on covered active duty or has been notified
9of an impending call or order to covered active duty, the employee shall provide notice
10of that intention to the employer in a reasonable and practicable manner.
SB215,21 11Section 21. 103.10 (7) (a) of the statutes is amended to read:
SB215,8,1612 103.10 (7) (a) If an employee requests family leave for a reason described in sub.
13(3) (b) 3. or requests medical leave, the employer may require the employee to provide
14certification, as described in par. (b), issued by the health care provider or Christian
15Science practitioner of the child, spouse, domestic partner, parent, grandparent,
16grandchild, sibling,
or employee, whichever is appropriate.
SB215,22 17Section 22. 103.10 (7) (b) (intro.) of the statutes is amended to read:
SB215,8,1918 103.10 (7) (b) (intro.) No employer may require certification under par. (a)
19stating more than the following:
SB215,23 20Section 23. 103.10 (7) (b) 1. of the statutes is amended to read:
SB215,8,2221 103.10 (7) (b) 1. That the child, spouse, domestic partner, parent, grandparent,
22grandchild, sibling,
or employee has a serious health condition.
SB215,24 23Section 24. 103.10 (7) (d) of the statutes is created to read:
SB215,9,524 103.10 (7) (d) If an employee requests leave under sub. (3) (b) 4., the employer
25may require the employee to provide certification that the spouse, child, domestic

1partner, parent, grandparent, grandchild, or sibling of the employee is on covered
2active duty or has been notified of an impending call or order to covered active duty
3issued at such time and in such manner as the department may prescribe by rule,
4and the employee shall provide a copy of that certification to the employer in a timely
5manner.
SB215,25 6Section 25. 103.10 (12) (c) of the statutes is amended to read:
SB215,9,137 103.10 (12) (c) If 2 or more health care providers disagree about any of the
8information required to be certified under sub. (7) (b), the department may appoint
9another health care provider to examine the child, spouse, domestic partner, parent,
10grandparent, grandchild, sibling, or employee and render an opinion as soon as
11possible. The department shall promptly notify the employee and the employer of
12the appointment. The employer and the employee shall each pay 50 percent of the
13cost of the examination and opinion.
SB215,26 14Section 26. 103.10 (14) (a) of the statutes is renumbered 103.10 (14).
SB215,27 15Section 27. 103.10 (14) (b) of the statutes is repealed.
SB215,28 16Section 28. 103.105 of the statutes is created to read:
SB215,9,18 17103.105 Family and medical leave insurance program. (1) Definitions.
18In this section:
SB215,9,2119 (a) “Application year" means the 12-month period beginning on the first day
20of the first calendar week for which family or medical leave insurance benefits are
21claimed by a covered individual.
SB215,9,2322 (b) “Average weekly earnings" means the average weekly earnings of a covered
23individual as calculated under s. 102.11 (1) (a) to (e).
SB215,9,2424 (c) “Child" means a natural, adopted, or foster child, a stepchild, or a legal ward.
SB215,10,5
1(d) “Covered individual" means an individual who worked for an employer for
2at least 680 hours in the calendar year prior to the individual's application year or
3a self-employed individual who elects coverage under sub. (2) (b), regardless of
4whether the individual is employed or unemployed at the time the individual files
5an application for family or medical leave insurance benefits.
SB215,10,66 (e) “Domestic partner" has the meaning given in s. 40.02 (21c) or 770.01 (1).
SB215,10,97 (f) “Employee" means an individual employed in this state by an employer,
8except the employer's child, spouse, domestic partner, parent, grandparent,
9grandchild, or sibling.
SB215,10,1410 (g) “Employer" means a person engaging in any activity, enterprise, or business
11in this state. “Employer" includes the state and any office, department, independent
12agency, authority, institution, association, society, or other body in state government
13created or authorized to be created by the constitution or any law, including the
14legislature and the courts.
SB215,10,1615 (h) “Family leave" means leave from employment, self-employment, or
16availability for employment for a reason specified in s. 103.10 (3) (b) 1., 2., 3., or 4.
SB215,10,1917 (i) “Family or medical leave insurance benefits" means family or medical leave
18insurance benefits payable under this section from the family and medical leave
19insurance trust fund.
SB215,10,2020 (j) “Grandchild" means the child of a child.
SB215,10,2121 (k) “Grandparent" means the parent of a parent.
SB215,11,322 (L) “Medical leave" means leave from employment when a covered individual
23has a serious health condition that makes the individual unable to perform his or her
24employment duties, leave from self-employment when a covered individual has a
25serious health condition that makes the individual unable to perform the duties of

1his or her self-employment, or leave from availability for employment when a
2covered individual has a serious health condition that makes the individual unable
3to perform the duties of any suitable employment.
SB215,11,64 (m) “Parent" means a natural parent, foster parent, adoptive parent,
5stepparent, or legal guardian of an employee or of an employee's spouse or domestic
6partner.
SB215,11,77 (n) “Serious health condition" has the meaning given in s. 103.10 (1) (g).
SB215,11,98 (o) “Sibling" means a brother, sister, half brother, half sister, stepbrother, or
9stepsister, whether by blood, marriage, or adoption.
SB215,11,1010 (p) “Spouse" means an employee's legal husband or wife.
SB215,11,1311 (q) “State annual median wage" means the median hourly wage for all
12occupations in this state, as determined by the bureau of labor statistics of the U.S.
13department of labor, multiplied by 2,080.
SB215,11,1514 (r) “Waiting period" means the period under sub. (4) (b) 1. for which no family
15or medical leave insurance benefits are payable.
SB215,11,22 16(2) Eligibility for benefits. (a) A covered individual who is on family or
17medical leave is eligible to receive family or medical leave insurance benefits in the
18amount specified in sub. (3) and for the duration specified in sub. (4). No family or
19medical leave insurance benefits are payable for any period of family or medical leave
20for which a covered individual is substituting paid leave of any other type provided
21by his or her employer or for which a covered individual is receiving unemployment
22insurance benefits under ch. 108 or worker's compensation benefits under ch. 102.
SB215,12,1123 (b) Any sole proprietor, partner of a partnership, member of a limited liability
24company, or other self-employed individual engaged in a vocation, profession, or
25business in this state on a substantially full-time basis may elect to be covered under

1this section by filing a written notice of election with the department in a form and
2manner prescribed by the department by rule. An initial election under this
3paragraph becomes effective on the date on which the notice of election is filed, shall
4be for a period of not less than 3 years, and may be renewed for subsequent one-year
5periods by the filing of a written notice with the department that the self-employed
6individual intends to continue his or her coverage under this section. A
7self-employed individual who elects coverage under this section may withdraw that
8election no earlier than 3 years after the date of the initial election or at such other
9times as the department may prescribe by rule by providing notice of that
10withdrawal to the department not less than 30 days before the expiration date of the
11election.
SB215,12,2212 (c) To receive family or medical leave insurance benefits, a covered individual
13shall file a claim for those benefits within such time and in such manner as the
14department may prescribe by rule. On receipt of a claim for family or medical leave
15insurance benefits, the department may request from the claimant's employer such
16information as may be necessary for the department to determine the claimant's
17eligibility for those benefits and the amount and duration of those benefits, and the
18employer shall provide that information to the department within such time and in
19such manner as the department may prescribe by rule. If the department determines
20that a claimant is eligible to receive family or medical leave insurance benefits, the
21department shall provide those benefits to the claimant as provided in subs. (3) to
22(5).
SB215,12,25 23(3) Amount of benefits. (a) Subject to par. (b), the amount of family or medical
24leave insurance benefits for a week of leave for which those benefits are payable is
25as follows:
SB215,13,3
11. For a covered individual who earned less than 30 percent of the state annual
2median wage in the calendar year before the individual's application year, 95 percent
3of that individual's average weekly earnings.
SB215,13,64 2. For a covered individual who earned at least 30 percent, but less than 50
5percent, of the state annual median wage in the calendar year before the individual's
6application year, 90 percent of that individual's average weekly earnings.
SB215,13,97 3. For a covered individual who earned at least 50 percent, but less than 80
8percent, of the state annual median wage in the calendar year before the individual's
9application year, 85 percent of that individual's average weekly earnings.
SB215,13,1210 4. For a covered individual who earned at least 80 percent of the state annual
11median wage in the calendar year before the individual's application year, 66 percent
12of that individual's average weekly earnings.
SB215,13,1713 (b) The amount of family or medical leave insurance benefits for a fractional
14week of leave for which those benefits are payable is one-seventh of the covered
15individual's weekly benefit amount under par. (a) multiplied by the number of days
16of leave taken that week. Family or medical leave insurance benefits are not payable
17for a period of leave of less than one day in duration.
SB215,14,4 18(4) Duration of benefits. (a) The maximum number of weeks for which family
19or medical leave insurance benefits are payable in an application year is 12 weeks.
20A covered individual may take family or medical leave continuously or, at the option
21of the covered individual, intermittently or on a reduced leave schedule, except that
22a covered individual may not take family or medical leave intermittently or on a
23reduced leave schedule for more than 24 consecutive weeks unless the leave is for a
24reason specified in sub. (1) (L) or s. 103.10 (3) (b) 3. and the covered individual shows
25that the leave is medically necessary. If a covered individual who is employed intends

1to take family or medical leave intermittently or on a reduced leave schedule, the
2covered individual shall make a reasonable effort to schedule that leave so as not to
3unduly disrupt the operations of his or her employer and shall provide the employer
4with prior notice of that leave in a reasonable and practicable manner.
SB215,14,125 (b) 1. Except as provided in subd. 2., no family or medical leave insurance
6benefits are payable for the first 5 calendar days in an application year for which a
7covered individual is eligible for those benefits. Except as provided in subd. 2., family
8or medical leave insurance benefits are payable beginning on the 6th calendar day
9in an application year for which a covered individual is eligible for those benefits.
10The first payment of family or medical leave insurance benefits shall be made no
11later than 2 weeks after a covered individual files a claim for those benefits and
12subsequent payments shall be made no less often than semimonthly.
SB215,14,1713 2. If a covered individual uses 10 or more days of family or medical leave
14insurance benefits in an application year, those benefits shall also be payable with
15respect to the covered individual's waiting period. An employer may not require a
16covered individual to use paid or unpaid leave of any other type provided by the
17employer during the covered individual's waiting period.
SB215,14,22 18(5) Coordination of benefits. (a) If family or medical leave for which benefits
19are payable under this section also qualifies as family or medical leave under s.
20103.10 (3) (b) or (4) (a) or 29 USC 2612 (a) (1), the family or medical leave for which
21those benefits are payable shall run concurrently with the family or medical leave
22under s. 103.10 (3) (b) or (4) (a) or 29 USC 2612 (a) (1).
SB215,15,223 (b) No collective bargaining agreement or employer policy may diminish or
24abridge an employee's rights under this section. Any agreement purporting to waive

1or modify an employee's rights under this section is void as against public policy and
2unenforceable.
SB215,15,53 (c) Nothing in this section prohibits an employer from providing employees
4with rights to family or medical leave insurance benefits that are more generous to
5the employee than the rights provided under this section.
SB215,15,8 6(6) Tax treatment of benefits. (a) State income tax. Family or medical leave
7insurance benefits received under this section are exempt from state income taxation
8under s. 71.05 (6) (b) 53.
SB215,15,109 (b) Federal income tax. With respect to the federal income taxation of family
10or medical leave insurance benefits, the department shall do all of the following:
SB215,15,1611 1. At the time an individual files a claim for those benefits, advise the
12individual that those benefits are subject to federal income taxation, that
13requirements exist under federal law pertaining to estimated tax payments, and
14that the individual may elect to have federal income taxes withheld from the
15individual's benefit payments and may change that election not more than one time
16in an application year.
SB215,15,2017 2. Permit the individual to elect to have federal income tax deducted and
18withheld from the individual's benefit payments, permit the individual to change
19that election not more than one time in an application year, and deduct and withhold
20that tax in accordance with the individual's election as provided under 26 USC 3402.
SB215,15,2321 3. Upon making a deduction under subd. 2., transfer the amount deducted from
22the family and medical leave insurance trust fund to the federal internal revenue
23service.
SB215,16,3
14. In deducting and withholding federal income taxes from an individual's
2benefit payments, follow all procedures specified by the federal internal revenue
3service pertaining to the deducting and withholding of federal income tax.
SB215,16,18 4(7) Family and medical leave insurance trust fund. Each employee and each
5self-employed individual who elects coverage under sub. (2) (b) shall contribute to
6the family and medical leave insurance trust fund a percentage of his or her wages
7from employment or income from self-employment determined by the department
8under this subsection. In determining that percentage, the department shall consult
9with the commissioner of insurance, who shall recommend a percentage that is
10sufficient to finance the payment of benefits under sub. (2) (c) and the administration
11of the family and medical leave insurance program under this section. The
12department shall collect those contributions from employers and self-employed
13individuals who elect coverage under sub. (2) (b) in the same manner as the
14department collects contributions to the unemployment reserve fund under ss.
15108.17 and 108.18. Section 108.10 applies to issues regarding liability of employers
16for contributions under this subsection. Contributions received under this
17subsection shall be deposited in the family and medical leave insurance trust fund
18and credited to the appropriation account under s. 20.445 (1) (w).
SB215,16,23 19(8) Denial of claims; overpayments. (a) An individual whose claim for family
20or medical leave insurance benefits is denied by the department may request a
21hearing on the denial, and the department shall process the request for a hearing in
22the same manner that requests for hearings on unemployment insurance claims are
23processed under s. 108.09.
SB215,17,924 (b) If the department pays family or medical leave insurance benefits
25erroneously or as a result of willful misrepresentation, the department may seek

1repayment of those benefits in the same manner that the department recovers
2erroneous payments of unemployment insurance benefits under ss. 108.095, 108.22
3(8), and 108.225. The department may waive recovery of an erroneous payment of
4family or medical leave insurance benefits if the erroneous payment was not the fault
5of the person who received it and if requiring repayment would be contrary to equity
6and good conscience. If an individual willfully makes a false statement or
7representation, or willfully fails to disclose a material fact, to obtain family or
8medical leave insurance benefits under this section, the individual is disqualified
9from receiving those benefits for one year after the date of the disqualification.
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