SB390, s. 21 3Section 21. 108.05 (1) (d) and (e) of the statutes are repealed.
SB390, s. 22 4Section 22. 108.05 (1) (f) (intro.) of the statutes is amended to read:
SB390,15,185 108.05 (1) (f) (intro.) Each eligible employe shall be paid benefits for each week
6of total unemployment which commences on or after January 1, 1995, and before
7January 7, 1996,
at the weekly benefit rate specified in this paragraph. Unless sub.
8(1m) applies, the weekly benefit rate shall equal 4% of the employe's base period
9wages which were paid during that quarter of the employe's base period in which the
10employe was paid the highest total wages, rounded down to the nearest whole dollar,
11except that if that amount is less than the minimum amount shown in the following
12schedule, no benefits are payable to the employe and if that amount is more than the
13maximum amount shown in the following schedule, the employe's weekly benefit
14rate shall be the maximum amount shown in the following schedule and except that
15if the employe's benefits are exhausted during any week under s. 108.06 (1), the
16employe shall be paid the remaining amount of benefits payable to the employe in
17lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (f)
18following]
SB390, s. 23 19Section 23. 108.05 (1) (g) and (h) of the statutes are created to read:
SB390,16,820 108.05 (1) (g) Each eligible employe shall be paid benefits for each week of total
21unemployment which commences on or after January 7, 1996, and before January
225, 1997, at the weekly benefit rate specified in this paragraph. Unless sub. (1m)
23applies, the weekly benefit rate shall equal 4% of the employe's base period wages
24which were paid during that quarter of the employe's base period in which the
25employe was paid the highest total wages, rounded down to the nearest whole dollar,

1except that if that amount is less than the minimum amount shown in the following
2schedule, no benefits are payable to the employe and if that amount is more than the
3maximum amount shown in the following schedule, the employe's weekly benefit
4rate shall be the maximum amount shown in the following schedule and except that
5if the employe's benefits are exhausted during any week under s. 108.06 (1), the
6employe shall be paid the remaining amount of benefits payable to the employe in
7lieu of the amount shown in the following schedule: [See Figure 108.05 (1) (g)
8following]
SB390,16,10 10Figure 108.05 (1) (g):
SB390,26,13
1(h) Each eligible employe shall be paid benefits for each week of total
2unemployment which commences on or after January 5, 1997, at the weekly benefit
3rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate
4shall equal 4% of the employe's base period wages which were paid during that
5quarter of the employe's base period in which the employe was paid the highest total
6wages, rounded down to the nearest whole dollar, except that if that amount is less
7than the minimum amount shown in the following schedule, no benefits are payable
8to the employe and if that amount is more than the maximum amount shown in the
9following schedule, the employe's weekly benefit rate shall be the maximum amount
10shown in the following schedule and except that if the employe's benefits are
11exhausted during any week under s. 108.06 (1), the employe shall be paid the
12remaining amount of benefits payable to the employe in lieu of the amount shown
13in the following schedule: [See Figure 108.05 (1) (h) following]
SB390,26,15 15Figure 108.05 (1) (h):
SB390, s. 24 2Section 24. 108.05 (7) (f) 2. of the statutes is amended to read:
SB390,36,113 108.05 (7) (f) 2. If the pension payment is received under another retirement
4system, the claimant has base period wages from the employer from which the
5pension payment is received, the claimant has performed work for that employer
6since the start of the claimant's base period, and that work or remuneration for that
7work affirmatively affected the claimant's eligibility for or increased the amount of
8the pension payment, the department shall reduce the weekly benefits payable for
9a week of partial or total unemployment by 50% of the weekly pension amount, or
10by the percentage of the employer's contribution if acceptable evidence of a
11contribution by the employer other than 50% is furnished to the department.
SB390, s. 25 12Section 25. 108.05 (9) of the statutes is amended to read:
SB390,37,213 108.05 (9) Rounding of benefit amounts. Notwithstanding sub. (1), benefits
14payable for a week of unemployment as a result of applying sub. (1m), (3) or (7) or

1s. 108.04 (11) or (12), 108.06 (1) or, 108.13 (4) or (5) or 108.135 shall be rounded down
2to the next lowest dollar.
SB390, s. 26 3Section 26. 108.05 (10) of the statutes is created to read:
SB390,37,74 108.05 (10) Deductions from benefit payments. After calculating the benefit
5payment due to be paid for a week under subs. (1) to (7), the department shall make
6deductions from that payment to the extent that the payment is sufficient to make
7the following payments in the following order:
SB390,37,88 (a) First, to recover forfeitures assessed under s. 108.04 (11).
SB390,37,99 (b) Second, to recover overpayments under s. 108.22 (8) (b).
SB390,37,1010 (c) Third, to pay child support obligations under s. 108.13 (4).
SB390,37,1111 (d) Fourth, to withhold federal income taxes under s. 108.135.
SB390,37,1212 (e) Fifth, to withhold state income taxes under s. 108.135.
SB390,37,1313 (f) Sixth, to deduct amounts for any purpose authorized under s. 108.13 (5).
SB390, s. 27 14Section 27. 108.06 (2) (a) (intro.) of the statutes is amended to read:
SB390,37,1815 108.06 (2) (a) (intro.) A claimant may establish a benefit year by written
16request to the department, filed
in the manner that prescribed by the department
17prescribes by rule, whenever the claimant qualifies to start a benefit year under s.
18108.04 (4) (a) and:
SB390, s. 28 19Section 28. 108.07 (3) of the statutes is amended to read:
SB390,38,820 108.07 (3) Except as provided in sub. (7), if a claimant earns wages during his
21or her benefit year for work performed for an employer from which the claimant has
22base period wages, if a claimant receives sick pay, holiday pay, vacation pay or
23termination pay that is treated as wages under s. 108.05, if any amount that the
24claimant would have earned from that employer is treated as wages under s. 108.05
25(3) (a) or if any combination of wages and such pay or amount is received or treated

1as received during the claimant's benefit year from such an employer, the
2department shall charge benefits otherwise chargeable to the account of that
3employer to the fund's balancing account for each week in which the claimant earns,
4receives or is treated as receiving such remuneration equal to at least 3.8% 6.4% of
5the wages paid by that employer to the claimant during the 2 quarters in the
6claimant's base period in which the highest wages were paid by that employer to the
7claimant
same quarter of the prior calendar year as the quarter which includes that
8week
.
SB390, s. 29 9Section 29. 108.07 (3m) of the statutes is amended to read:
SB390,38,2210 108.07 (3m) If a claimant has base period wages with an employer constituting
11less than 5% of the claimant's total base period wages, the department shall not
12charge the benefits to the account of that employer. If benefits are otherwise
13chargeable to the account of any employer whose share of a claimant's total base
14period wages is less than 5%, the department shall charge the benefits to the
15remaining employers with which the claimant has base period wages. The
16department shall distribute such charges in the same proportion that the claimant's
17base period wages from such employers bear to the claimant's total base period wages
18from all such employers. This subsection does not apply to claims for benefits based
19in whole or in part on employment for the federal government under 5 USC 8501 to
208509, employment with the armed forces under 5 USC 8521 (a) (1)
as federal civilian
21employes or former military personnel under 5 USC ch. 85
, or work covered by the
22unemployment compensation laws of 2 or more jurisdictions under s. 108.14 (8n).
SB390, s. 30 23Section 30. 108.07 (3r) of the statutes is created to read:
SB390,39,724 108.07 (3r) Except as otherwise provided in sub. (7), if a claimant has been paid
25or is treated as having been paid base period wages with respect to work performed

1for an employer that is subject to the contribution requirements of ss. 108.17 and
2108.18 and whose account has been charged for benefits paid to that claimant for an
3immediately preceding benefit year, the department shall not charge the benefits
4payable in the subsequent benefit year to the account of that employer if the claimant
5has not had employment with that employer since the start of the immediately
6preceding benefit year. The department shall charge benefits otherwise chargeable
7to the account of that employer to the fund's balancing account.
SB390, s. 31 8Section 31. 108.07 (5) (c) of the statutes is amended to read:
SB390,39,169 108.07 (5) (c) If 2 or more employers from which the claimant has base period
10wages are not subject to the contribution requirements of ss. 108.17 and 108.18, and
11one or more employers from which the claimant has base period wages are subject
12to the contribution requirements of ss. 108.17 and 108.18, that percentage of the
13employe's base period wages benefits which would otherwise be chargeable to the
14fund's balancing account under sub. (3) or s. 108.04 (1) (f) or (5), or under s. 108.16
15(6m) (e) for benefits specified in s. 108.16 (3) (b), shall be charged to the
16administrative account and paid from the appropriation under s. 20.445 (1) (gd).
SB390, s. 32 17Section 32. 108.07 (8) of the statutes is created to read:
SB390,39,1918 108.07 (8) (a) In this subsection, "prisoner" has the meaning given in s. 301.01
19(2).
SB390,40,220 (b) If a claimant is a prisoner of a state prison, as defined in s. 302.01, and has
21employment with an employer other than the department of corrections or a private
22business leasing space within a state prison under s. 303.01 (2) (em), and the
23claimant's employment terminates because conditions of incarceration or
24supervision make it impossible to continue the employment, the department shall
25charge to the fund's balancing account any benefits based on the terminated

1employment that are otherwise chargeable to the account of an employer that is
2subject to the contribution requirements under ss. 108.17 and 108.18.
SB390, s. 33 3Section 33. 108.09 (2) (bm) of the statutes is created to read:
SB390,40,74 108.09 (2) (bm) In determining whether an individual meets the conditions
5specified in s. 108.02 (12) (b) 2. a. or b., the department shall not consider documents
6granting operating authority or licenses, or any state or federal laws or federal
7regulations granting such authority or licenses.
SB390, s. 34 8Section 34. 108.09 (4) (a) (title) of the statutes is created to read:
SB390,40,99 108.09 (4) (a) (title) Opportunity to be heard.
SB390, s. 35 10Section 35. 108.09 (4) (b) (title) of the statutes is created to read:
SB390,40,1111 108.09 (4) (b) (title) Scheduling of hearing.
SB390, s. 36 12Section 36. 108.09 (4) (c) to (e) of the statutes are repealed and recreated to
13read:
SB390,41,214 108.09 (4) (c) Late appeal. If a party files an appeal which is not timely, the
15department may schedule a hearing concerning the issue of whether the party's
16failure to timely file the appeal was for a reason beyond the party's control. The
17department may also provisionally schedule a hearing concerning any matter in the
18determination. If, after hearing testimony, the appeal tribunal finds that the party's
19failure to timely file the appeal was not for a reason beyond the party's control, the
20appeal tribunal shall issue a decision containing this finding and dismissing the
21appeal. If, after hearing testimony, the appeal tribunal finds that the party's failure
22to timely file an appeal was for a reason beyond the party's control, the appeal
23tribunal shall issue a decision containing this finding. The same or another appeal
24tribunal established by the department for this purpose shall then issue a decision

1under sub. (3) (b) after conducting a hearing concerning any matter in the
2determination.
SB390,41,63 (d) Appellant's failure to appear. 1. If the appellant fails to appear at a hearing
4held under this section and due notice of the hearing was mailed to the appellant's
5last-known address, the appeal tribunal shall issue a decision dismissing the
6request for hearing unless subd. 2. applies.
SB390,41,197 2. If the appellant delivers or transmits a written explanation for
8nonappearance to the department which is received before a decision under subd. 1.,
9is mailed, the department may so notify each party and schedule a hearing
10concerning whether there was good cause for the appellant's nonappearance. The
11department may also provisionally schedule a hearing concerning any matter in the
12determination. If, after hearing testimony, the appeal tribunal finds that the
13appellant's explanation does not establish good cause for nonappearance, the appeal
14tribunal shall issue a decision containing this finding and dismissing the appeal. If,
15after hearing testimony, the appeal tribunal finds that the appellant's explanation
16establishes good cause for nonappearance, the appeal tribunal shall issue a decision
17containing this finding. The same or another appeal tribunal established by the
18department for this purpose shall then issue a decision under sub. (3) (b) after
19conducting a hearing concerning any matter in the determination.
SB390,42,820 3. If the appellant delivers or transmits a written explanation for
21nonappearance to the department which is received within 21 days after a decision
22under subd. 1. is mailed, the appeal tribunal may set aside the decision dismissing
23the appeal and the department may schedule a hearing concerning whether there
24was good cause for the appellant's nonappearance. The department may also
25provisionally schedule a hearing concerning any matter in the determination. If,

1after hearing testimony, the appeal tribunal finds that the appellant's explanation
2does not establish good cause for nonappearance, the appeal tribunal shall issue a
3decision containing this finding and reinstating the dismissal. If, after hearing
4testimony, the appeal tribunal finds that the appellant's explanation establishes
5good cause for nonappearance, the appeal tribunal shall issue a decision containing
6this finding. The same or another appeal tribunal established by the department for
7this purpose shall then issue a decision under sub. (3) (b) after conducting a hearing
8concerning any matter in the determination.
SB390,42,139 (e) Respondent's failure to appear. 1. If the respondent fails to appear at a
10hearing held under this section but the appellant is present, and due notice of the
11hearing was mailed to the respondent's last-known address, the appeal tribunal
12shall hold the hearing and shall issue a decision under sub. (3) (b) unless subd. 2.
13applies.
SB390,43,1114 2. If the respondent delivers or transmits a written explanation for
15nonappearance to the department which is received before a decision favorable to the
16respondent is mailed under subd. 1., the appeal tribunal shall acknowledge receipt
17of the explanation in its decision but shall take no further action concerning the
18explanation at that time. If the respondent delivers or transmits a written
19explanation for nonappearance to the department which is received before a decision
20unfavorable to the respondent is mailed under subd. 1., the department may so notify
21each party and may schedule a hearing concerning whether there was good cause for
22the respondent's nonappearance. The department may also provisionally schedule
23a hearing for further testimony concerning any matter in the determination. If, after
24hearing testimony, the appeal tribunal finds that the respondent's explanation does
25not establish good cause for nonappearance, the appeal tribunal shall issue a

1decision containing this finding. The same or another appeal tribunal established
2by the department for this purpose shall also issue a decision based on the testimony
3and other evidence presented at the hearing at which the respondent failed to
4appear. If, after hearing testimony, the appeal tribunal finds that the respondent's
5explanation establishes good cause for nonappearance, the appeal tribunal shall
6issue a decision containing this finding. The same or another appeal tribunal
7established by the department for this purpose shall then issue a decision under sub.
8(3) (b) after conducting a hearing concerning any matter in the determination. If
9such a 2nd hearing is held concerning any matter in the determination, the appeal
10tribunal shall only consider testimony and other evidence admitted at that hearing
11in making a decision.
SB390,44,1212 3. If the respondent delivers or transmits a written explanation for
13nonappearance to the department which is received within 21 days after a decision
14favorable to the respondent is mailed under subd. 1., the department shall notify the
15respondent of receipt of the explanation and that since the decision was favorable to
16the respondent no further action concerning the explanation will be taken at that
17time. If the respondent delivers or transmits a written explanation for
18nonappearance to the department which is received within 21 days after a decision
19unfavorable to the respondent is mailed under subd. 1., the appeal tribunal may set
20aside the original decision and the department may schedule a hearing concerning
21whether there was good cause for the respondent's nonappearance. The department
22may also provisionally schedule a hearing concerning any matter in the
23determination. If the original decision is not set aside, the appeal tribunal may on
24its own motion amend or set aside that decision within 21 days after the decision
25concerning whether there was good cause for the respondent's nonappearance is

1mailed under subd. 1. If, after hearing testimony, the appeal tribunal finds that the
2respondent's explanation does not establish good cause for nonappearance, the
3appeal tribunal shall issue a decision containing this finding and, if necessary,
4reinstating the decision which was set aside. If, after hearing testimony, the appeal
5tribunal finds that the respondent's explanation establishes good cause for
6nonappearance, the same or another appeal tribunal established by the department
7for this purpose shall issue a decision containing this finding. The same or another
8appeal tribunal established by the department for this purpose shall then issue a
9decision under sub. (3) (b) after conducting a hearing concerning any matter in the
10determination. If such a 2nd hearing is held concerning any matter in the
11determination, the appeal tribunal shall only consider the testimony and other
12evidence admitted at that hearing in making a decision.
SB390, s. 37 13Section 37. 108.09 (4) (f) (title) of the statutes is created to read:
SB390,44,1414 108.09 (4) (f) (title) Postdecision changes.
SB390, s. 38 15Section 38. 108.09 (4) (f) of the statutes is repealed.
SB390, s. 39 16Section 39. 108.09 (4) (g) of the statutes is renumbered 108.09 (4) (f) 1. and
17amended to read:
SB390,44,2318 108.09 (4) (f) 1. Within Except as provided in par. (e) 3., within 21 days after
19its decision was mailed to the parties the appeal tribunal may on its own motion
20amend or set aside its decision and may thereafter make new findings and issue a
21decision on the basis of evidence previously submitted in such case, or the same or
22another appeal tribunal may make new findings and issue a decision after taking
23additional testimony.
SB390, s. 40 24Section 40. 108.09 (4) (h) of the statutes is renumbered 108.09 (4) (f) 2.
SB390, s. 41
1Section 41. 108.09 (4) (hm) of the statutes is renumbered 108.09 (4) (f) 3. and
2amended to read:
SB390,45,93 108.09 (4) (f) 3. Unless a party has filed a timely petition for review of the
4appeal tribunal decision by the commission, the appeal tribunal may, within one year
5after the date of the decision, reopen its decision if it has reason to believe that a party
6offered false evidence or a witness gave false testimony on an issue material to its
7decision. Thereafter, and after receiving additional evidence or taking additional
8testimony, the same or another appeal tribunal may set aside its original decision
9and, make new findings and issue a decision.
SB390, s. 42 10Section 42. 108.09 (4) (i) of the statutes is repealed.
SB390, s. 43 11Section 43. 108.09 (4s) of the statutes is created to read:
SB390,45,1612 108.09 (4s) Employe status. In determining whether an individual meets the
13conditions specified in s. 108.02 (12) (b) 2. a. or b., the appeal tribunal shall not take
14administrative notice of or admit into evidence documents granting operating
15authority or licenses, or any state or federal laws or federal regulations granting such
16authority or licenses.
SB390, s. 44 17Section 44. 108.13 (title) and (1) to (3) of the statutes are amended to read:
SB390,45,22 18108.13 (title) Assignment Deductions from benefit payments. (1) (title)
19Assignment before payment. Except as provided in sub. subs. (4) and (5) and s.
20108.135
, no claim for benefits under this chapter nor any interest in the fund is
21assignable before payment. This subsection does not affect the survival of such a
22claim or interest.
SB390,46,3 23(2) (title) Liability of claimant. Except as provided in sub. subs. (4) and (5),
24no claim for benefits awarded, adjudged or paid or any interest in the fund may be
25taken on account of any liability incurred by the party entitled thereto. This

1subsection does not apply to liability incurred as the result of an overpayment of
2unemployment compensation benefits under the law of any state or the federal
3government.
SB390,46,10 4(3) (title) Death of claimant. In case an employe If a claimant dies during or
5after the close of a week of unemployment in which the employe claimant was
6otherwise eligible to receive benefits and for which benefits are payable under this
7chapter
, the department may designate any person who might in its judgment should
8properly receive such the benefits , and a in lieu of the claimant. A receipt or an
9indorsement endorsement from the person so designated shall fully discharge
10discharges the fund from liability for such the benefits.
SB390, s. 45 11Section 45. 108.13 (5) of the statutes is created to read:
SB390,46,1312 108.13 (5) Other deductions. The department may make a deduction from a
13claimant's benefit payments for any purpose that is permitted by federal law.
SB390, s. 46 14Section 46. 108.135 of the statutes is created to read:
SB390,46,17 15108.135 Income tax withholding. (1) The department shall advise each
16claimant filing a new claim for unemployment compensation, at the time of filing the
17claim, that:
SB390,46,1918 (a) Unemployment compensation is subject to federal and Wisconsin income
19taxes.
SB390,46,2120 (b) Requirements exist under federal law pertaining to estimated tax
21payments.
SB390,46,2422 (c) The claimant may elect to have federal income taxes and, if permitted under
23sub. (3), Wisconsin income taxes withheld and to change each election once during
24a benefit year.
SB390,47,4
1(2) The department shall permit a claimant to elect to have federal income tax
2deducted and withheld from the claimant's benefit payments. Except as provided in
3sub. (5), if a claimant elects federal income tax withholding, the department shall
4deduct and withhold federal income tax at the rate specified in 26 USC 3402 (p) (2).
SB390,47,9 5(3) The department may permit a claimant to elect to have state income tax
6deducted and withheld from the claimant's benefit payments. Except as provided in
7sub. (5), if the department permits and a claimant elects state income tax
8withholding, the department shall deduct and withhold state income tax at the rate
9specified by the department.
SB390,47,11 10(4) The department shall permit a claimant to change each previously elected
11withholding status under sub. (2) or (3) one time within a benefit year.
SB390,47,15 12(5) If any benefit payment due for a week under s. 108.05 (1) to (7), after making
13any deductions under s. 108.05 (10), is insufficient to equal the amounts required to
14be withheld under sub. (2) or (3), the department shall deduct and withhold the
15entire remaining benefit payment for that week.
SB390,47,18 16(6) Upon making a deduction under this section, the department shall transfer
17the amount deducted from the fund to the federal internal revenue service or to the
18department of revenue.
SB390,47,21 19(7) The department shall follow all procedures specified by the U.S.
20department of labor and the federal internal revenue service pertaining to the
21deducting and withholding of income tax.
SB390, s. 47 22Section 47. 108.14 (8n) (e) of the statutes is amended to read:
SB390,48,1123 108.14 (8n) (e) The department shall charge this state's share of any benefits
24paid under this subsection to the account of each employer by which the employe
25claiming benefits was employed in the applicable base period, in proportion to the

1total amount of wages he or she earned from each employer in the base period, except
2that if s. 108.04 (1) (f), (5), (7) (a), (c), (d), (e), (k), (L), (o), (p) or (q), (7m) or (8) (a) or
3108.07 (3) or, (3r), (5) (b) or (8) would have applied to employment by such an
4employer who is subject to the contribution requirements of ss. 108.17 and 108.18,
5the department shall charge the share of benefits based on employment with that
6employer to the fund's balancing account, or, if s. 108.04 (1) (f) or (5) or 108.07 (3)
7would have applied to an employer that is not subject to the contribution
8requirements of ss. 108.17 and 108.18, the department shall charge the share of
9benefits based on that employment in accordance with s. 108.07 (5) (a) and (b). The
10department shall also charge the fund's balancing account with any other state's
11share of such benefits pending reimbursement by that state.
SB390, s. 48 12Section 48. 108.141 (1) (d) and (7) (a) of the statutes are amended to read:
SB390,48,1713 108.141 (1) (d) "Extended benefits" means benefits (, including benefits
14payable to federal civilian employes and to individuals who were formerly engaged
15in federal service pursuant to
former military personnel under 5 USC ch. 85),
16payable to an individual under this section for weeks of unemployment in that
17individual's eligibility period.
SB390,48,24 18(7) (a) The department shall charge the state's share of each week of extended
19benefits to each employer's account in proportion to the employer's share of the total
20wages of the employe receiving the benefits in the employe's base period, except that
21if the employer is subject to the contribution requirements of ss. 108.17 and 108.18
22the department shall charge the share of extended benefits to which s. 108.04 (1) (f),
23(5), (7) (a), (c), (d), (e), (k), (L), (o), (p) or (q), (7m) or (8) (a) or 108.07 (3) or, (3r), (5)
24(b) or (8) applies to the fund's balancing account.
SB390, s. 49
1Section 49. 108.15 (3) (a) and (e) and (9) (a) and (c) of the statutes are amended
2to read:
SB390,49,83 108.15 (3) (a) It shall file a written notice to that effect with the department
4before the beginning of such year except that if the government unit became newly
5subject to this chapter as of the beginning of such year, it shall file the notice within
630 days after the date of mailing to it a written notification by the department that
7it is subject to this chapter. Such election shall remain in effect for not less than 2
83 calendar years.
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