SB219,13,136
108.09
(8) (b) Any party in a dispute concerning benefit eligibility or liability
7for overpayment of benefits
or a penalty imposed under s. 108.04 (11) (bh), or in any
8administrative proceeding under this chapter concerning such a dispute, may be
9represented by counsel or another agent; but no such counsel or agent may together
10charge or receive from an employee for all such representation in connection with
11such a dispute a fee which, in the aggregate, exceeds 10% of the maximum benefits
12at issue unless the department has first approved a specified higher fee. This
13paragraph does not apply to any fee charged for representation before a court of law.
SB219, s. 28
14Section
28. 108.16 (6) (f) of the statutes is amended to read:
SB219,13,1615
108.16
(6) (f) Any amount available for such crediting under s.
108.04 (11) (be), 16108.14 (8n) (e) or 108.141.
SB219, s. 29
17Section
29. 108.16 (6) (L) of the statutes is amended to read:
SB219,13,2218
108.16
(6) (L) The amount of any overpayments that are recovered by the
19department by setoff pursuant to s. 71.93 or the amount of any overpayments
20resulting from fraud
or failure to report earnings that are recovered by the
21department by offset pursuant to section 6402 (f) of the federal Internal Revenue
22Code in effect on June 1, 2009
, or a similar federal program.
SB219, s. 30
23Section
30. 108.16 (6) (m) of the statutes is amended to read:
SB219,14,324
108.16
(6) (m) Any amounts
collected from assessments levied under s. 108.19
25(1m) exceeding the amounts needed to pay interest due on advances from the federal
1unemployment account under title XII of the Social Security Act (42 USC 1321 to
21324) transferred to the balancing account from the unemployment interest
3payment fund.
SB219, s. 31
4Section
31. 108.16 (6m) (g) of the statutes is amended to read:
SB219,14,75
108.16
(6m) (g) Any payments of fees or expenses assessed by the U.S.
6secretary of the treasury under section 6402 (f) of the federal Internal Revenue Code
7in effect on June 1, 2009
, or a similar federal program.
SB219, s. 32
8Section
32. 108.16 (8) (h) of the statutes is amended to read:
SB219,14,189
108.16
(8) (h) The department shall
determine or redetermine the contribution
10rate
for the of a successor
effective that is subject to this chapter immediately prior
11to the effective date of a transfer as of the
applicable computation date effective for
12contributions payable beginning
of in the first
quarter calendar year following the
13date of the transfer of the business. The department shall thereafter redetermine
14the contribution rate whenever required by s. 108.18. For the purposes of s. 108.18,
15the department shall determine the experience under this chapter of the successor's
16account by allocating to the successor's account for each period in question the
17respective proportions of the transferor's payroll and benefits which the department
18determines to be properly assignable to the business transferred.
SB219, s. 33
19Section
33. 108.16 (10) of the statutes is amended to read:
SB219,15,320
108.16
(10) All money withdrawn from the fund shall be used solely in the
21payment of benefits, exclusive of expenses of administration, and for refunds of sums
22erroneously paid into the fund, for refund of a positive net balance in an employer's
23reimbursement account under ss. 108.15 (4) and 108.151 (5) on request by the
24employer, for expenditures made pursuant to s. 108.161 and consistently with the
25federal limitations applicable to s. 108.161, and for payment of fees and expenses for
1collection of overpayments resulting from fraud
or failure to report earnings that are
2assessed by the U.S. secretary of the treasury under section 6402 (f) of the federal
3Internal Revenue Code in effect on June 1, 2009
, or a similar federal program.
SB219, s. 34
4Section
34. 108.19 (title) of the statutes is amended to read:
SB219,15,6
5108.19 (title)
Contributions to the administrative account and the
6unemployment interest payment fund.
SB219, s. 35
7Section
35. 108.19 (1m) of the statutes is amended to read:
SB219,16,28
108.19
(1m) Each employer subject to this chapter as of the date a rate is
9established under this subsection shall pay an assessment to the
administrative
10account unemployment interest payment fund at a rate established by the
11department sufficient to pay interest due on advances from the federal
12unemployment account under title XII of the social security act (
42 USC 1321 to
131324). The rate established by the department for employers who finance benefits
14under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall be 75% of the rate established
15for other employers. The amount of any employer's assessment shall be the product
16of the rate established for that employer multiplied by the employer's payroll of the
17previous calendar year as taken from quarterly employment and wage reports filed
18by the employer under s. 108.205 (1) or, in the absence of the filing of such reports,
19estimates made by the department. Each assessment made under this subsection
20is due on the 30th day commencing after the date on which notice of the assessment
21is mailed by the department. If the amounts collected under this subsection are in
22excess of the amounts needed to pay interest due, the
department shall use any 23excess
shall be credited to pay interest owed in subsequent years on advances from
24the federal unemployment account. If the department determines that additional
1interest obligations are unlikely, the department shall transfer the excess to the
2balancing account
of the fund.
SB219, s. 36
3Section
36. 108.19 (1q) of the statutes is created to read:
SB219,16,64
108.19
(1q) There is created a separate, nonlapsible trust fund designated as
5the unemployment interest payment fund consisting of all amounts collected under
6sub. (1m) and all interest and penalties on those amounts collected under s. 108.22.
SB219, s. 37
7Section
37. 108.19 (1s) of the statutes is created to read:
SB219,16,108
108.19
(1s) (a) There is created a separate, nonlapsible trust fund designated
9as the unemployment program integrity fund consisting of all amounts collected
10under s. 108.04 (11) (bh).
SB219,16,1211
(b) The department shall use the moneys in the unemployment program
12integrity fund for payment of costs associated with program integrity activities.
SB219, s. 38
13Section
38. 108.22 (1m) of the statutes is amended to read:
SB219,17,214
108.22
(1m) If an employer owes any contributions, reimbursements or
15assessments under s. 108.15
or, 108.151
, or 108.19 (1m), interest, fees, or payments
16for forfeitures or other penalties to the department under this chapter and fails to
17pay the amount owed, the department has a perfected lien upon the employer's right,
18title, and interest in all of its real and personal property located in this state in the
19amount finally determined to be owed, plus costs. Except where creation of a lien is
20barred or stayed by bankruptcy or other insolvency law, the lien is effective when the
21department issues a determination of the amount owed under s. 108.10 (1) and shall
22continue until the amount owed, plus costs and interest to the date of payment, is
23paid. If a lien is initially barred or stayed by bankruptcy or other insolvency law, it
24shall become effective immediately upon expiration or removal of such bar or stay.
25The perfected lien does not give the department priority over lienholders,
1mortgagees, purchasers for value, judgment creditors, and pledges whose interests
2have been recorded before the department's lien is recorded.
SB219, s. 39
3Section
39. 108.22 (8) (b) 1. d. of the statutes is amended to read:
SB219,17,74
108.22
(8) (b) 1. d. If the overpayment results from fraud
or failure to report
5earnings, offsetting the amount of the overpayment against a federal tax refund as
6provided in section 6402 (f) of the federal Internal Revenue Code in effect on June
71, 2009
, or a similar federal program.
SB219, s. 40
8Section
40. 108.22 (8) (bh) of the statutes is created to read:
SB219,17,129
108.22
(8) (bh) To recover any penalty under s. 108.04 (11) (bh), the department
10may recoup the amount of the penalty by filing a warrant against the liable
11individual in the same manner as is provided in this section for collecting delinquent
12payments from employers.
SB219, s. 41
13Section
41. 108.225 (1) (b) of the statutes is amended to read:
SB219,17,1814
108.225
(1) (b) "Debt" means a delinquent contribution or repayment of a
15benefit overpayment,
an a delinquent assessment under s. 108.04 (11) (cm)
or 108.19
16(1m), a liability incurred under s. 108.04 (11) (bh), or any liability of a 3rd party for
17failure to surrender to the department property or rights to property subject to levy
18after proceedings under sub. (4) (b) and s. 108.10 to determine that liability.
SB219, s. 42
19Section
42. 108.225 (16) (am) 1. (intro.) of the statutes is amended to read:
SB219,17,2220
108.225
(16) (am) 1. (intro.) In the case of benefit overpayments
or a penalty
21imposed under s. 108.04 (11) (bh), an individual debtor is entitled to an exemption
22from levy of 80% of the debtor's disposable earnings, except that:
SB219, s. 43
23Section
43. 108.225 (17) of the statutes is amended to read:
SB219,18,224
108.225
(17) Exemptions. The first $1,000 of an account in a depository
25institution is exempt from any levy to recover a benefit overpayment
or penalty
1imposed under s. 108.04 (11) (bh). No other property is exempt from levy except as
2provided in sub. (16).
SB219, s. 44
3Section
44. 108.24 (1) of the statutes is amended to read:
SB219,18,94
108.24
(1) Any person who knowingly makes a false statement or
5representation to obtain any benefit payment under this chapter, either for himself
6or herself or for any other person, shall be fined not less than $100 nor more than
7$500 or imprisoned not more than 90 days, or both; and each such false statement
8or representation constitutes a separate offense.
This penalty is in addition to any
9penalty imposed under s. 108.04 (11) (bh).
SB219,18,1611
(1)
There is transferred from the appropriation under section 20.445 (1) (gd)
12of the statutes, as affected by this act, to the unemployment interest payment fund,
13as created by this act, all unencumbered moneys paid to the department of workforce
14development under section 108.19 (1m) of the statutes for assessments made prior
15to the effective date of this subsection and all interest and penalties on those moneys
16collected under section 108.22 of the statutes.
SB219,18,2217
(2) Notwithstanding section 20.445 (1) (gd) of the statutes, as affected by this
18act, there shall be deposited into the unemployment interest payment fund, as
19created by this act, all moneys payable to the department of workforce development
20under section 108.19 (1m) of the statutes for assessments made prior to the effective
21date of this subsection and all interest and penalties on those moneys collected under
22section 108.22 of the statutes.
SB219,19,524
(1)
The treatment of sections 20.445 (1) (v), 25.17 (1) (xf), 108.04 (11) (a), (b),
25(be), (bh), and (bm), 108.09 (2) (b), (3) (a) 1., and (8) (b), 108.16 (6) (f), 108.19 (1s),
1108.22 (8) (bh), 108.225 (1) (b) (with respect to liabilities incurred under section
2108.04 (11) (bh) of the statutes), (16) (am) 1. (intro.), and (17) and 108.24 (1) of the
3statutes first applies with respect to weeks of employment beginning with the first
4Sunday that follows the 180th day beginning after the effective date of this
5subsection.
SB219,19,116
(2)
The treatment of section 108.04 (2) (a) 3. (intro.) and (bm) of the statutes
7first applies with respect to determinations issued under section 108.09 of the
8statutes in the first week beginning after the effective date of this subsection or, in
9relation to determinations that are appealed, to decisions issued under section
10108.09 of the statutes in the first week beginning after the effective date of this
11subsection.
SB219,19,1412
(3) The treatment of sections 108.04 (8) (b) and (13) (cm) and 108.09 (4r) of the
13statutes first applies with respect to weeks of unemployment beginning after the
14effective date of this subsection.
SB219,19,2015
(4) The treatment of section 108.05 (3) (a) (with respect to the reference to
16section 108.05 (3) (b) of the statutes) and (b) of the statutes, the renumbering and
17amendment of section 108.05 (3) (c) of the statutes, and the creation of section 108.05
18(3) (c) 1. to 3. of the statutes first apply with respect to weeks of unemployment
19beginning on the first Sunday that follows the 180th day beginning after the effective
20date of this subsection.
SB219,19,2421
(5)
The treatment of section 108.05 (3) (a) (with respect to the reference to
22section 108.05 (3) (dm) of the statutes) and (dm) of the statutes first applies with
23respect to weeks of unemployment beginning on the first Sunday that follows the
24180th day beginning after the effective date of this subsection.
SB219,20,2
1(6) The treatment of section 108.065 (1), (1e), (1m), (2), and (3) of the statutes
2first applies with respect to services performed after December 31, 2011.
SB219,20,53
(7)
The treatment of sections 108.16 (6) (L), (6m) (g), and (10) and 108.22 (8)
4(b) 1. d. of the statutes first applies with respect to satisfaction of liabilities
5outstanding on the effective date of this subsection.
SB219,20,76
(8) The treatment of section 108.16 (8) (h) of the statutes first applies with
7respect to transfers of business occurring after December 31, 2011.
SB219,20,118
(9) The treatment of sections 108.22 (1m) and 108.225 (1) (b) (with respect to
9assessments under section 108.19 (1m) of the statutes) of the statutes first applies
10with respect to liabilities on assessments under section 108.19 (1m) of the statutes
11made on and after January 1, 2011.
SB219,20,1313
(1)
This act takes effect on the first Sunday after publication.