AB255: Bill Text

AB255, s. 12 Section 12. 70.57 (4) (b) (intro.) of the statutes is amended to read:

AB255,11,9 70.57 (4) (b) (intro.) A taxation district receiving payments under par. (a) shall use the payments to make loans to persons who own property located in the taxation district and who are paying more property taxes than they should be as a result of the error. A person may receive a loan by applying, in the manner prescribed by the department, to the taxation district in which the person's property is located no later than June 15 of the year following the error. The state shall collect the amount of any loan issued under this paragraph as a state special charge against the taxation district for the year after the year in which the error occurred and the special charge shall not be included in the taxation district's levy. The taxation district shall assess the loan amount as a special charge against the property for which the loan was made on the property tax bill succeeding the loan, as provided under ch. 74 and s. 66.0627 (1) (c). Except for interest and penalties, as provided under s. 74.47, that apply to any delinquent special charge based on the loan amount, neither the department nor the taxation district may charge interest on any loan issued under this paragraph. The maximum loan amount that a person may receive under this paragraph shall be calculated by multiplying the assessed value of the person's property by a decimal determined by the department as follows:

AB255, s. 13 Section 13. 71.07 (3w) (a) 3. of the statutes is amended to read:

AB255,11,14 71.07 (3w) (a) 3. "Full-time employee" means an individual who is employed in a regular, nonseasonal job and who, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays a full-time employee, as defined in s. 560.799 (1) (am).

AB255, s. 14 Section 14. 71.07 (3w) (a) 5d. of the statutes is created to read:

AB255,11,17 71.07 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or municipality, as determined by the department of commerce under s. 560.799.

AB255, s. 15 Section 15. 71.07 (3w) (a) 5e. of the statutes is created to read:

AB255,11,20 71.07 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or municipality, as determined by the department of commerce under s. 560.799.

AB255, s. 16 Section 16. 71.07 (3w) (b) 1. a. of the statutes is amended to read:

AB255,12,3 71.07 (3w) (b) 1. a. The number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the area that comprises the enterprise zone in the base year.

AB255, s. 17 Section 17. 71.07 (3w) (b) 1. b. of the statutes is amended to read:

AB255,12,11 71.07 (3w) (b) 1. b. The number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the base year.

AB255, s. 18 Section 18. 71.07 (3w) (b) 2. of the statutes is amended to read:

AB255,12,20 71.07 (3w) (b) 2. Determine the claimant's average zone payroll by dividing total wages for full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year by the number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year.

AB255, s. 19 Section 19. 71.07 (3w) (b) 3. of the statutes is amended to read:

AB255,12,25 71.07 (3w) (b) 3. Subtract For employees in a tier I county or municipality, subtract $20,000 from the amount determined under subd. 2. and for employees in a tier II county or municipality, subtract $30,000 from the amount determined under subd. 2.

AB255, s. 20 Section 20. 71.07 (3w) (b) 5. of the statutes is amended to read:

AB255,13,4 71.07 (3w) (b) 5. Multiply the amount determined under subd. 4. by the percentage determined by the department of commerce under s. 560.799, not to exceed 7 percent.

AB255, s. 21 Section 21. 71.07 (3w) (bm) of the statutes is renumbered 71.07 (3w) (bm) 1. and amended to read:

AB255,13,16 71.07 (3w) (bm) 1. In addition to the credit credits under par. (b) and subd. 2., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB255, s. 22 Section 22. 71.07 (3w) (bm) 2. of the statutes is created to read:

AB255,14,5 71.07 (3w) (bm) 2. In addition to the credits under par. (b) and subd. 1., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB255, s. 23 Section 23. 71.28 (3w) (a) 3. of the statutes is amended to read:

AB255,14,10 71.28 (3w) (a) 3. "Full-time employee" means an individual who is employed in a regular, nonseasonal job and who, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays a full-time employee, as defined in s. 560.799 (1) (am).

AB255, s. 24 Section 24. 71.28 (3w) (a) 5d. of the statutes is created to read:

AB255,14,13 71.28 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or municipality, as determined by the department of commerce under s. 560.799.

AB255, s. 25 Section 25. 71.28 (3w) (a) 5e. of the statutes is created to read:

AB255,14,16 71.28 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or municipality, as determined by the department of commerce under s. 560.799.

AB255, s. 26 Section 26. 71.28 (3w) (b) 1. a. of the statutes is amended to read:

AB255,14,24 71.28 (3w) (b) 1. a. The number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the area that comprises the enterprise zone in the base year.

AB255, s. 27 Section 27. 71.28 (3w) (b) 1. b. of the statutes is amended to read:

AB255,15,7 71.28 (3w) (b) 1. b. The number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the base year.

AB255, s. 28 Section 28. 71.28 (3w) (b) 2. of the statutes is amended to read:

AB255,15,16 71.28 (3w) (b) 2. Determine the claimant's average zone payroll by dividing total wages for full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year by the number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year.

AB255, s. 29 Section 29. 71.28 (3w) (b) 3. of the statutes is amended to read:

AB255,15,21 71.28 (3w) (b) 3. Subtract For employees in a tier I county or municipality, subtract $20,000 from the amount determined under subd. 2. and for employees in a tier II county or municipality, subtract $30,000 from the amount determined under subd. 2.

AB255, s. 30 Section 30. 71.28 (3w) (b) 5. of the statutes is amended to read:

AB255,15,25 71.28 (3w) (b) 5. Multiply the amount determined under subd. 4. by the percentage determined by the department of commerce under s. 560.799, not to exceed 7 percent.

AB255, s. 31 Section 31. 71.28 (3w) (bm) of the statutes is renumbered 71.28 (3w) (bm) 1. and amended to read:

AB255,16,12 71.28 (3w) (bm) 1. In addition to the credit credits under par. (b) and subd. 2., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.23 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB255, s. 32 Section 32. 71.28 (3w) (bm) 2. of the statutes is created to read:

AB255,17,2 71.28 (3w) (bm) 2. In addition to the credits under par. (b) and subd. 1., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.23 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB255, s. 33 Section 33. 71.47 (3w) (a) 3. of the statutes is amended to read:

AB255,17,7 71.47 (3w) (a) 3. "Full-time employee" means an individual who is employed in a regular, nonseasonal job and who, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays a full-time employee, as defined in s. 560.799 (1) (am).

AB255, s. 34 Section 34. 71.47 (3w) (a) 5d. of the statutes is created to read:

AB255,17,10 71.47 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or municipality, as determined by the department of commerce under s. 560.799.

AB255, s. 35 Section 35. 71.47 (3w) (a) 5e. of the statutes is created to read:

AB255,17,13 71.47 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or municipality, as determined by the department of commerce under s. 560.799.

AB255, s. 36 Section 36. 71.47 (3w) (b) 1. a. of the statutes is amended to read:

AB255,17,21 71.47 (3w) (b) 1. a. The number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the area that comprises the enterprise zone in the base year.

AB255, s. 37 Section 37. 71.47 (3w) (b) 1. b. of the statutes is amended to read:

AB255,18,4 71.47 (3w) (b) 1. b. The number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the base year.

AB255, s. 38 Section 38. 71.47 (3w) (b) 2. of the statutes is amended to read:

AB255,18,13 71.47 (3w) (b) 2. Determine the claimant's average zone payroll by dividing total wages for full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year by the number of full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year.

AB255, s. 39 Section 39. 71.47 (3w) (b) 3. of the statutes is amended to read:

AB255,18,18 71.47 (3w) (b) 3. Subtract For employees in a tier I county or municipality, subtract $20,000 from the amount determined under subd. 2. and for employees in a tier II county or municipality, subtract $30,000 from the amount determined under subd. 2.

AB255, s. 40 Section 40. 71.47 (3w) (b) 5. of the statutes is amended to read:

AB255,18,22 71.47 (3w) (b) 5. Multiply the amount determined under subd. 4. by the percentage determined by the department of commerce under s. 560.799, not to exceed 7 percent.

AB255, s. 41 Section 41. 71.47 (3w) (bm) of the statutes is renumbered 71.47 (3w) (bm) 1. and amended to read:

AB255,19,10 71.47 (3w) (bm) 1. In addition to the credit credits under par. (b) and subd. 2., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB255, s. 42 Section 42. 71.47 (3w) (bm) 2. of the statutes is created to read:

AB255,19,24 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subd. 1., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB255, s. 43 Section 43. 79.05 (2) (c) of the statutes is amended to read:

AB255,20,9 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305 and, recycling fee payments under s. 289.645, and expenditures from moneys received pursuant to P.L. 111-5; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305 and, recycling fee payments under s. 289.645, and expenditures from moneys received pursuant to P.L. 111-5; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.

AB255, s. 44 Section 44. 108.04 (7) (c) of the statutes is amended to read:

AB255,20,19 108.04 (7) (c) Paragraph (a) does not apply if the department determines that the employee terminated his or her work but had no reasonable alternative because the employee was unable to do his or her work, or that the employee terminated his or her work because of the health verified illness or disability of a member of his or her immediate family and the verified illness or disability reasonably necessitates the care of the family member for a period of time that is longer than the employer is willing to grant leave; but if the department determines that the employee is unable to work or unavailable for work, the employee is ineligible to receive benefits while such inability or unavailability continues.

AB255, s. 45 Section 45. 108.04 (7) (h) of the statutes is amended to read:

AB255,20,25 108.04 (7) (h) The department shall charge to the fund's balancing account benefits paid to an employee that are otherwise chargeable to the account of an employer that is subject to the contribution requirements of ss. 108.17 and 108.18 if the employee voluntarily terminates employment with that employer and par. (a), (c), (d), (e), (k), (L), (o), (p), (q), or (s), or (t) applies.

AB255, s. 46 Section 46. 108.04 (7) (s) 1. a. and b. of the statutes are amended to read:

AB255,21,7 108.04 (7) (s) 1. a. "Domestic abuse" means physical abuse, including a violation of s. 940.225 (1), (2) or (3), or a threat of physical abuse by an adult family or adult household member against another family or household member; by an adult person against his or her spouse or former spouse; or by an adult person against a person with whom the person has a child in common; or by an adult person against an unrelated adult person with whom the person has had a personal relationship.

AB255,21,9 b. "Family member" means a spouse, parent, child or person related by consanguinity blood or adoption to another person.

AB255, s. 47 Section 47. 108.04 (7) (s) 1. bn., d. and e. of the statutes are created to read:

AB255,21,12 108.04 (7) (s) 1. bn. "Health care professional" has the meaning given in s. 180.1901 (1m).

AB255,21,14 d. "Law enforcement agency" has the meaning given in s. 165.83 (1) (b) and includes a tribal law enforcement agency as defined in s. 165.83 (1) (e).

AB255,21,16 e. "Protective order" means a temporary restraining order or an injunction issued by a court of competent jurisdiction.

AB255, s. 48 Section 48. 108.04 (7) (s) 2. a. of the statutes is amended to read:

AB255,21,21 108.04 (7) (s) 2. a. Terminates his or her work due to domestic abuse, concerns about personal safety or harassment, concerns about the safety or harassment of his or her family members who reside with the employee or concerns about the safety or harassment of other household members; and

AB255, s. 49 Section 49. 108.04 (7) (s) 2. b. of the statutes is repealed and recreated to read:

AB255,22,2 108.04 (7) (s) 2. b. Provides to the department a protective order relating to the domestic abuse or concerns about personal safety or harassment issued by a court of competent jurisdiction, a report by a law enforcement agency documenting the domestic abuse or concerns, or evidence of the domestic abuse or concerns provided by a health care professional or an employee of a domestic violence shelter.

AB255, s. 50 Section 50. 108.04 (7) (s) 2. c. of the statutes is repealed.

AB255, s. 51 Section 51. 108.04 (7) (t) of the statutes is created to read:

AB255,22,8 108.04 (7) (t) Paragraph (a) does not apply if the department determines that the employee's spouse changed his or her place of employment to a place to which it is impractical to commute and the employee terminated his or her work to accompany the spouse to that place.

AB255, s. 52 Section 52. 108.06 (1) of the statutes is amended to read:

AB255,22,19 108.06 (1) Except as provided in sub. subs. (6) and (7) and ss. 108.141 and 108.142, no claimant may receive total benefits based on employment in a base period greater than 26 times the claimant's weekly benefit rate under s. 108.05 (1) or 40% of the claimant's base period wages, whichever is lower. Except as provided in sub. subs. (6) and (7) and ss. 108.141 and 108.142, if a claimant's base period wages are reduced or canceled under s. 108.04 (5) or (18), or suspended under s. 108.04 (1) (f), (10) (a), or (17), the claimant may not receive total benefits based on employment in a base period greater than 26 times the claimant's weekly benefit rate under s. 108.05 (1) or 40% of the base period wages not reduced, canceled or suspended which were paid or payable to the claimant, whichever is lower.

AB255, s. 53 Section 53. 108.06 (2) (c) and (cm), (3) and (6) (intro.) of the statutes are amended to read:

AB255,22,24 108.06 (2) (c) No benefits are payable to a claimant for any week of unemployment not occurring during the claimant's benefit year except under sub. (7) and ss. 108.141 and 108.142.

AB255,23,4 (cm) If an employee qualifies to receive benefits using the base period described in s. 108.02 (4) (b), the wages used to compute the employee's benefit entitlement are not available for use in any subsequent benefit computation for the same employee, except under sub. (7) and s. 108.141 or 108.142.

AB255,23,9 (3) There shall be payable to an employee, for weeks ending within the employee's benefit year, only those benefits computed for that benefit year based on the wages paid to the employee in the immediately preceding base period. Wages used in a given benefit computation are not available for use in any subsequent benefit computation except under sub. (7) and s. 108.141.

AB255,23,18 (6) (intro.) If a claimant has established a benefit year prior to the effective date of any increase in the maximum weekly benefit rate provided under s. 108.05 (1), the claimant has not exhausted his or her total benefit entitlement under sub. (1) for that benefit year on that effective date, and the claimant was entitled to receive the maximum weekly benefit rate under s. 108.05 (1) that was in effect prior to that effective date, the limitation on the total benefits authorized to be paid to a claimant under sub. (1) does not apply to that claimant in that benefit year. Unless sub. (7) or s. 108.141 or 108.142 applies, the claimant's remaining benefit entitlement in that benefit year for the period beginning on that effective date shall be computed by: