198,33
Section
33. 108.16 (10) of the statutes is amended to read:
108.16 (10) All money withdrawn from the fund shall be used solely in the payment of benefits, exclusive of expenses of administration, and for refunds of sums erroneously paid into the fund, for refund of a positive net balance in an employer's reimbursement account under ss. 108.15 (4) and 108.151 (5) on request by the employer, for expenditures made pursuant to s. 108.161 and consistently with the federal limitations applicable to s. 108.161, and for payment of fees and expenses for collection of overpayments resulting from fraud or failure to report earnings that are assessed by the U.S. secretary of the treasury under section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
198,34
Section
34. 108.19 (title) of the statutes is amended to read:
108.19 (title) Contributions to the administrative account and the unemployment interest payment fund.
198,35
Section
35. 108.19 (1m) of the statutes is amended to read:
108.19
(1m) Each employer subject to this chapter as of the date a rate is established under this subsection shall pay an assessment to the
administrative account 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 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% 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. Each assessment made under this subsection is due on the 30th day commencing after the date on which notice of the assessment is mailed by the department. If the amounts collected under this subsection are in excess of the amounts needed to pay interest due, the
department shall use any excess
shall be credited 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 balancing account
of the fund.
198,36
Section
36. 108.19 (1q) of the statutes is created to read:
108.19 (1q) There is created a separate, nonlapsible trust fund designated as the unemployment interest payment fund consisting of all amounts collected under sub. (1m) and all interest and penalties on those amounts collected under s. 108.22.
198,37
Section
37. 108.19 (1s) of the statutes is created to read:
108.19 (1s) (a) There is created a separate, nonlapsible trust fund designated as the unemployment program integrity fund consisting of all amounts collected under s. 108.04 (11) (bh).
(b) The department shall use the moneys in the unemployment program integrity fund for payment of costs associated with program integrity activities.
198,37m
Section 37m. 108.19 (1s) of the statutes, as created by 2011 Wisconsin Act .... (this act), is repealed.
198,38
Section
38. 108.22 (1m) of the statutes is amended to read:
108.22 (1m) If an employer owes any contributions, reimbursements or assessments under s. 108.15 or, 108.151, or 108.19 (1m), interest, fees, or payments for forfeitures or other penalties to the department under this chapter and fails to pay the amount owed, the department has a perfected lien upon the employer's right, title, and interest in all of its real and personal property located in this state in the amount finally determined to be owed, plus costs. Except where creation of a lien is barred or stayed by bankruptcy or other insolvency law, the lien is effective when the department issues a determination of the amount owed under s. 108.10 (1) and shall continue until the amount owed, plus costs and interest to the date of payment, is paid. If a lien is initially barred or stayed by bankruptcy or other insolvency law, it shall become effective immediately upon expiration or removal of such bar or stay. The perfected lien does not give the department priority over lienholders, mortgagees, purchasers for value, judgment creditors, and pledges whose interests have been recorded before the department's lien is recorded.
198,39
Section
39. 108.22 (8) (b) 1. d. of the statutes is amended to read:
108.22 (8) (b) 1. d. If the overpayment results from fraud or failure to report earnings, offsetting the amount of the overpayment against a federal tax refund as provided in section 6402 (f) of the federal Internal Revenue Code in effect on June 1, 2009, or a similar federal program.
198,41
Section
41. 108.225 (1) (b) of the statutes is amended to read:
108.225 (1) (b) "Debt" means a delinquent contribution or repayment of a benefit overpayment, an a delinquent assessment under s. 108.04 (11) (cm) or 108.19 (1m), or any liability of a 3rd party for failure to surrender to the department property or rights to property subject to levy after proceedings under sub. (4) (b) and s. 108.10 to determine that liability.
198,45
Section
45.
Fiscal changes.
(1) There is transferred from the appropriation under section 20.445 (1) (gd) of the statutes, as affected by this act, to the unemployment interest payment fund, as created by this act, all unencumbered moneys paid to the department of workforce development under section 108.19 (1m) of the statutes for assessments made prior to the effective date of this subsection and all interest and penalties on those moneys collected under section 108.22 of the statutes.
(2) Notwithstanding section 20.445 (1) (gd) of the statutes, as affected by this act, there shall be deposited into the unemployment interest payment fund, as created by this act, all moneys payable to the department of workforce development under section 108.19 (1m) of the statutes for assessments made prior to the effective date of this subsection and all interest and penalties on those moneys collected under section 108.22 of the statutes.
198,46
Section
46.
Initial applicability.
(1) The treatment of sections 20.445 (1) (v) (by Section 4), 25.17 (1) (xf) (by Section 6), 108.04 (11) (a), (b), (be), and (bm), 108.16 (6) (f), and 108.19 (1s) (by Section 37) of the statutes first applies with respect to weeks of employment beginning with the first Sunday that follows the 180th day beginning after the effective date of this subsection.
(1g) The creation of sections 20.445 (1) (v), 25.17 (1) (xf), and 108.19 (1s) of the statutes first applies with respect to overpayments established by the department of workforce development after the effective date of this subsection.
(1r) The repeal of sections 20.445 (1) (v), 25.17 (1) (xf), and 108.19 (1s) of the statutes first applies with respect to overpayments established by the department of workforce development after October 21, 2013.
(2) The treatment of section 108.04 (2) (a) 3. (intro.) and (bm) of the statutes first applies with respect to determinations issued under section 108.09 of the statutes in the first week beginning after the effective date of this subsection or, in relation to determinations that are appealed, to decisions issued under section 108.09 of the statutes in the first week beginning after the effective date of this subsection.
(3) The treatment of sections 108.04 (8) (b) and (13) (cm) and 108.09 (4r) of the statutes first applies with respect to weeks of unemployment beginning after the effective date of this subsection.
(4) The treatment of section 108.05 (3) (a) (with respect to the reference to section 108.05 (3) (b) of the statutes) and (b) of the statutes, the renumbering and amendment of section 108.05 (3) (c) of the statutes, and the creation of section 108.05 (3) (c) 1. to 3. of the statutes first apply with respect to weeks of unemployment beginning on the first Sunday that follows the 180th day beginning after the effective date of this subsection.
(5) The treatment of section 108.05 (3) (a) (with respect to the reference to section 108.05 (3) (dm) of the statutes) and (dm) of the statutes first applies with respect to weeks of unemployment beginning on the first Sunday that follows the 180th day beginning after the effective date of this subsection.
(6) The treatment of section 108.065 (1), (1e), (1m), (2), and (3) of the statutes first applies with respect to services performed after December 31, 2011.
(7) The treatment of sections 108.16 (6) (L), (6m) (g), and (10) and 108.22 (8) (b) 1. d. of the statutes first applies with respect to satisfaction of liabilities outstanding on the effective date of this subsection.
(8) The treatment of section 108.16 (8) (h) of the statutes first applies with respect to transfers of business occurring after December 31, 2011.
(9) The treatment of sections 108.22 (1m) and 108.225 (1) (b) of the statutes first applies with respect to liabilities on assessments under section 108.19 (1m) of the statutes made on and after January 1, 2011.
198,47m
Section 47m.
0Effective dates. This act takes effect on the first Sunday after publication, except as follows:
(1) The repeal of sections 20.445 (1) (v), 25.17 (1) (xf), and 108.19 (1s) of the statutes takes effect on January 1, 2014.
