SB684,34,127 (f) If the commission's order depends on any fact found by the commission, the
8court shall not substitute its judgment for that of the commission as to the weight
9or credibility of the evidence on any finding of fact. The court may, however, set aside
10the commission's order and remand the case to the commission if the commission's
11order depends on any material and controverted finding of fact that is not supported
12by credible and substantial evidence.
SB684,34,1413 (g) Any party aggrieved by a judgment entered upon the review of any circuit
14court order under this subsection may appeal as provided in ch. 808.
SB684,34,1615 (h) The clerk of any court rendering a decision affecting a decision of the
16commission shall promptly furnish all parties a copy of the decision without charge.
SB684,56 17Section 56. 108.09 (7) (d) of the statutes is renumbered 108.09 (7) (i) and
18amended to read:
SB684,34,2519 108.09 (7) (i) Notwithstanding ss. 102.26 (1) and 814.245, upon review of a
20decision of the commission under this chapter
No fees may be charged by the clerk
21of any circuit court for the performance of any service required by this chapter, except
22for the entry of judgments and for certified transcripts of judgments. In proceedings
23to review an order under this section
, costs as between the parties shall be in the
24discretion of the court, but. Notwithstanding s. 814.245, no costs may be taxed
25against the commission or the department.
SB684,57
1Section 57. 108.095 (2) of the statutes is amended to read:
SB684,35,112 108.095 (2) The department shall investigate whether any person has obtained
3benefits that were payable to another person by means of any false statement or
4representation, and may issue an initial determination concerning its findings. The
5department shall electronically deliver a copy of the determination to, or mail a copy
6of the determination to the last-known address of, each party affected thereby.
7Unless designated by a determination under this section, an employing unit is not
8a party to the determination. The department may set aside or amend the
9determination at any time prior to a hearing concerning the determination under
10sub. (5) on the basis of subsequent information or to correct a mistake, including an
11error of law.
SB684,58 12Section 58. 108.095 (3) of the statutes is amended to read:
SB684,35,1613 108.095 (3) Any party to a determination may appeal that determination by
14requesting a hearing concerning any matter in that determination if the request is
15received by the department or postmarked within 14 days after the electronic
16delivery or
mailing.
SB684,59 17Section 59. 108.095 (7) of the statutes is amended to read:
SB684,35,2318 108.095 (7) Any party may commence an action for judicial review of a decision
19of the commission under this section, after exhausting the remedies provided under
20this section, by commencing the action within 30 days after the decision of the
21commission is delivered electronically or mailed to the department and is delivered
22electronically to, or mailed to
the last-known address of, each other party. The scope
23and manner of judicial review is the same as that provided in s. 108.09 (7).
SB684,60 24Section 60. 108.10 (1) of the statutes is amended to read:
SB684,36,10
1108.10 (1) The department shall investigate the status, and the existence and
2extent of liability of an employing unit, and may issue an initial determination
3accordingly. The department may set aside or amend the determination at any time
4prior to a hearing on the determination on the basis of subsequent information or to
5correct a mistake, including an error of law. The department shall electronically
6deliver a copy of each determination to, or
mail a copy of each determination to the
7last-known address of, the employing unit affected thereby. The employing unit may
8request a hearing as to any matter in that determination if the request is received
9by the department or postmarked within 21 days after the mailing and in accordance
10with such procedure as the department prescribes by rule.
SB684,61 11Section 61. 108.10 (2) of the statutes is amended to read:
SB684,36,1712 108.10 (2) Any hearing duly requested shall be held before an appeal tribunal
13established as provided by s. 108.09 (3), and s. 108.09 (4) and (5) shall be applicable
14to the proceedings before such tribunal. The department may be a party in any
15proceedings before an appeal tribunal.
The employing unit or the department may
16petition the commission for review of the appeal tribunal's decision under s. 108.09
17(6).
SB684,62 18Section 62. 108.10 (4) of the statutes is amended to read:
SB684,37,1019 108.10 (4) The department or the employing unit may commence an action for
20the judicial review of a commission decision under this section, provided the
21department, or
the employing unit, after exhausting has exhausted the remedies
22provided under this section, has commenced such action within 30 days after such
23decision was mailed to the employing unit's last-known address
. The department
24may commence an action for the judicial review of a commission decision under this
25section, but the department is not required to have been a party to the proceedings

1before the commission or to have exhausted the remedies provided under this
2section. In an action commenced under this section by a party that is not the
3department, the department shall be a defendant and shall be named as a party in
4the complaint commencing the action. If a plaintiff fails to name either the
5department or the commission as defendants and serve them as required under s.
6108.09 (7), the court shall dismiss the action
. The scope of judicial review, and the
7manner thereof insofar as applicable, shall be the same as that provided in s. 108.09
8(7). In an action commenced by an employing unit under this section, the department
9shall be an adverse party under s. 102.23 (1) (a) and shall be named as a party in the
10complaint commencing the action.
SB684,63 11Section 63. 108.10 (6) of the statutes is amended to read:
SB684,37,1812 108.10 (6) Any determination by the department or any decision by an appeal
13tribunal or by the commission is conclusive with respect to an employing unit unless
14it the department or the employing unit files a timely request for a hearing or petition
15for review as provided in this section. A determination or decision is binding upon
16the department only insofar as the relevant facts were included in the record which
17that was before the department at the time the determination was issued, or before
18the appeal tribunal or commission at the time the decision was issued.
SB684,64 19Section 64. 108.14 (8n) (e) of the statutes, as affected by 2015 Wisconsin Act
2055
, is amended to read:
SB684,38,921 108.14 (8n) (e) The department shall charge this state's share of any benefits
22paid under this subsection to the account of each employer by which the employee
23claiming benefits was employed in the applicable base period, in proportion to the
24total amount of wages he or she earned from each employer in the base period, except
25that if s. 108.04 (1) (f), (5), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b),

1108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) would have applied to employment by such
2an employer who is subject to the contribution requirements of ss. 108.17 and 108.18,
3the department shall charge the share of benefits based on employment with that
4employer to the fund's balancing account, or, if s. 108.04 (1) (f) or (5) or 108.07 (3)
5would have applied to an employer that is not subject to the contribution
6requirements of ss. 108.17 and 108.18, the department shall charge the share of
7benefits based on that employment in accordance with s. 108.07 (5) (a) and (b). The
8department shall also charge the fund's balancing account with any other state's
9share of such benefits pending reimbursement by that state.
SB684,65 10Section 65. 108.14 (27) of the statutes, as created by 2015 Wisconsin Act 55,
11is repealed.
SB684,66 12Section 66 . 108.141 (3g) (a) 3. (intro.) of the statutes, as affected by 2015
13Wisconsin Act 55
, is amended to read:
SB684,38,1514 108.141 (3g) (a) 3. (intro.) Notwithstanding s. 108.02 (24g), work Work is
15suitable within the meaning of subd. 2. if:
SB684,67 16Section 67. 108.141 (4) of the statutes is amended to read:
SB684,38,2117 108.141 (4) Weekly extended benefit rate. The weekly extended benefit rate
18payable to an individual for a week of total unemployment is the same as the rate
19payable to the individual for regular benefits during his or her most recent benefit
20year as determined under s. 108.05 (1). No adjustment of rates under s. 108.05 (2)
21applies to benefits payable under this section.
SB684,68 22Section 68. 108.141 (7) (a) of the statutes, as affected by 2015 Wisconsin Act
2355
, is amended to read:
SB684,39,524 108.141 (7) (a) The department shall charge the state's share of each week of
25extended benefits to each employer's account in proportion to the employer's share

1of the total wages of the employee receiving the benefits in the employee's base
2period, except that if the employer is subject to the contribution requirements of ss.
3108.17 and 108.18 the department shall charge the share of extended benefits to
4which s. 108.04 (1) (f), (5), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a) or (b),
5108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) applies to the fund's balancing account.
SB684,69 6Section 69. 108.151 (3) (b) of the statutes is renumbered 108.151 (3) (b) (intro.)
7and amended to read:
SB684,39,108 108.151 (3) (b) (intro.) The department may terminate any election as of the
9close of any calendar year if the department determines that the any of the following
10applies:
SB684,39,11 111. The employer has failed to make the required reimbursement payments or.
SB684,39,13 123. The employer no longer satisfies the requirements of sub. (4), or whenever
13s.
.
SB684,39,14 144. Section 108.16 (8) applies with respect to the employer.
SB684,70 15Section 70. 108.151 (3) (b) 2. of the statutes is created to read:
SB684,39,1716 108.151 (3) (b) 2. The employer has failed to pay the required assessments
17authorized by sub. (7) or s. 108.155.
SB684,71 18Section 71. 108.151 (4) (b) of the statutes is amended to read:
SB684,40,719 108.151 (4) (b) The fund's treasurer shall issue a receipt to the employer for its
20deposit of assurance. Any assurances shall be retained by the fund's treasurer in
21escrow, for the fund, until the employer's liability under its election is terminated,
22at which time they shall be returned to the employer, less any deductions made under
23this paragraph. The employer may at any time substitute assurances of equal or
24greater value. The treasurer may, with 10 days' notice to the employer, liquidate the
25assurances deposited to the extent necessary to satisfy any delinquent

1reimbursements or assessments due under this section or s. 108.155 together with
2any interest and any tardy filing fees due. The treasurer shall hold in escrow any
3cash remaining from the sale of the assurances, without interest. The fund's
4treasurer shall require the employer within 30 days following any liquidation of
5deposited assurances to deposit sufficient additional assurances to make whole the
6employer's deposit at the prior level. Any income from assurances held in escrow
7shall inure to and be the property of the employer.
SB684,72 8Section 72. 108.152 (6) (a) (intro.) of the statutes is amended to read:
SB684,40,129 108.152 (6) (a) (intro.) If an Indian tribe or tribal unit fails to pay required
10contributions, reimbursements in lieu of contributions, penalties, interest, or fees,
11or assessments
within 90 days of the time that the department transmits to the tribe
12a final notice of delinquency:
SB684,73 13Section 73. 108.155 of the statutes is created to read:
SB684,40,15 14108.155 Liability of reimbursable employers for identity theft. (1) In
15this section:
SB684,40,1616 (a) "Payroll" has the meaning given in s. 108.02 (21) (a).
SB684,40,1817 (b) "Reimbursable employer" means an employer under s. 108.02 (13) (a) that
18is subject to reimbursement financing under s. 108.15, 108.151, or 108.152.
SB684,40,23 19(2) (a) On the effective date of this paragraph .... [LRB inserts date], the fund's
20treasurer shall set aside $2,000,000 in the balancing account for accounting
21purposes. On an ongoing basis, the fund's treasurer shall tally the amounts allocated
22to reimbursable employers' accounts under s. 108.04 (13) (d) 4. c. and deduct those
23amounts from the amount set aside plus any interest calculated thereon.
SB684,40,2524 (b) On each June 30, beginning with June 30, 2016, the fund's treasurer shall
25do all of the following:
SB684,41,1
11. Determine the current result of the calculations described in par. (a).
SB684,41,32 2. Determine the amount that was allocated to reimbursable employers'
3accounts under s. 108.04 (13) (d) 4. c. in the preceding calendar year.
SB684,41,54 (c) Annually, beginning with the first year in which the amount determined
5under par. (b) 1. is less than $100,000, the department shall proceed as follows:
SB684,41,96 1. If the sum of the amount determined under par. (b) 2. in the current year and
7any amount carried over under subd. 2. or 3. from the preceding year is $20,000 or
8more, the department shall, subject to subd. 3., assess reimbursable employers for
9that sum.
SB684,41,1310 2. If the sum of the amount determined under par. (b) 2. in the current year and
11any amount carried over under this subdivision or subd. 3. from the preceding year
12is less than $20,000 the department shall, subject to subd. 4., postpone the current
13year's assessment by carrying that sum over to the following year.
SB684,41,1714 3. If the sum of the amount determined under par. (b) 2. in the current year and
15any amount carried over under this subdivision or subd. 2. from the preceding year
16is more than $200,000, the department shall postpone the amount of the assessment
17that exceeds $200,000 by carrying that amount over to the following year.
SB684,41,2118 4. If the department postponed assessments under subd. 2. in each of the 4
19previous years, the department shall, subject to subd. 3., assess reimbursable
20employers for the sum of the amount determined under par. (b) 2. in the current year
21and the amount carried over under subd. 2. from the preceding year.
SB684,42,322 (d) If the department assesses reimbursable employers under par. (c), the
23department shall determine the amount of assessments to be levied as provided in
24sub. (3), and the fund's treasurer shall notify reimbursable employers that the
25assessment will be imposed. Except as provided in sub. (3) (c), the assessment shall

1be payable by each reimbursable employer that is subject to this chapter as of the
2date the assessment is imposed. Assessments imposed under this section shall be
3credited to the balancing account.
SB684,42,7 4(3) (a) The rate of an assessment imposed under sub. (2) (c) for a given calendar
5year shall be a rate that, when applied to the payrolls of all reimbursable employers
6for the preceding calendar year, will generate an amount equal to the total amount
7to be assessed in that year as determined under sub. (2) (c).
SB684,42,138 (b) Except as provided in par. (c), the amount of a reimbursable employer's
9assessment imposed under sub. (2) (c) for a given calendar year is the product of the
10rate determined under par. (a) and the reimbursable employer's payroll for the
11preceding calendar year, as reported by the reimbursable employer under s. 108.15
12(8), 108.151 (8), 108.152 (7), or 108.205 (1), or, in the absence of reports, as estimated
13by the department.
SB684,42,1814 (c) If a reimbursable employer would otherwise be assessed an amount less
15than $10 for a calendar year, the department shall, in lieu of requiring that
16reimbursable employer to pay an assessment for that calendar year, apply the
17amount that the reimbursable employer would have been required to pay to the other
18reimbursable employers subject to an assessment on a pro rata basis.
SB684,42,25 19(4) The department shall bill assessments under this section to a reimbursable
20employer at its last known address in the month of September of each year and the
21assessment shall be due to the department within 20 days after the date such bill is
22mailed by the department. Any assessment that remains unpaid after its applicable
23due date is a delinquent payment. If a reimbursable employer is delinquent in
24paying an assessment under this section, in addition to pursuing action under the
25provisions of ss. 108.22 and 108.225, the department may do any of the following:
SB684,43,2
1(a) Pursue action authorized under s. 108.15 (6), if the reimbursable employer
2is subject to reimbursement financing under s. 108.15.
SB684,43,63 (b) Terminate the reimbursable employer's election of reimbursement
4financing under s. 108.151 (3) (b) or liquidate the employer's assurance under s.
5108.151 (4) (b), if the reimbursable employer elected reimbursement financing under
6s. 108.151 (2).
SB684,43,87 (c) Pursue action authorized under s. 108.152 (6), if the reimbursable employer
8elected reimbursement financing under s. 108.152 (1).
SB684,43,13 9(5) If the payroll of a reimbursable employer for any quarter is adjusted to
10decrease the amount of the payroll after an employment and wage report for the
11reimbursable employer is filed under s. 108.205 (1), the department shall refund the
12amount of any assessment that was overpaid by the reimbursable employer under
13this section as a result of the adjustment.
SB684,43,17 14(6) The department shall annually report to the council on unemployment
15insurance the balance remaining of the amount set aside under sub. (2) (a) and the
16amount of charges restored to reimbursable employers' accounts under s. 108.04 (13)
17(d) 4. c.
SB684,74 18Section 74. 108.16 (6) (g) of the statutes is amended to read:
SB684,43,2019 108.16 (6) (g) Any payment or other amount received for the balancing account
20under s. 108.15 or, 108.151, 108.152 , or 108.155.
SB684,75 21Section 75. 108.16 (6m) (i) of the statutes is created to read:
SB684,43,2322 108.16 (6m) (i) Any amount restored to the account of an employer subject to
23reimbursement financing under s. 108.04 (13) (d) 4.
SB684,76 24Section 76. 108.16 (7m) of the statutes is amended to read:
SB684,44,6
1108.16 (7m) The fund's treasurer may write off, by charging to the fund's
2balancing account, any delinquent contribution, reimbursement in lieu of
3contribution, assessment, tardy payment or filing fee, or interest for which the
4employer's liability to the fund was established under s. 108.10, upon receipt of
5certification by the department that reasonable efforts have been made to recover the
6delinquency and that the delinquency is uncollectible.
SB684,77 7Section 77. 108.16 (10) of the statutes, as affected by 2015 Wisconsin Act 86,
8is amended to read:
SB684,44,179 108.16 (10) All money withdrawn from the fund shall be used solely in the
10payment of benefits, exclusive of expenses of administration, and for refunds of sums
11erroneously paid into the fund, for refund of a positive net balance in an employer's
12reimbursement account under ss. 108.15 (4) and, 108.151 (5), and 108.152 (4) on
13request by the employer, for expenditures made pursuant to s. 108.161 and
14consistently with the federal limitations applicable to s. 108.161, and for payment
15of fees and expenses for collection of overpayments resulting from fraud or failure to
16report earnings that are assessed by the U.S. secretary of the treasury and charged
17to the department under 26 USC 6402 (f).
SB684,78 18Section 78. 108.18 (7) (a) 1. of the statutes is amended to read:
SB684,44,2319 108.18 (7) (a) 1. Except as provided in pars. (b) to (i), any employer may make
20payments to the fund during the month of November in excess of those required by
21this section and s. 108.19 (1) and, (1e), and (1f). Each payment shall be credited to
22the employer's account for the purpose of computing the employer's reserve
23percentage as of the immediately preceding computation date.
SB684,79 24Section 79. 108.18 (7) (h) of the statutes is amended to read:
SB684,45,5
1108.18 (7) (h) The department shall establish contributions other than those
2required by this section and s. 108.19 (1) and, (1e), and (1f) and contributions other
3than those submitted during the month of November or authorized under par. (f) or
4(i) 2. as a credit, without interest, against future contributions payable by the
5employer or shall refund the contributions at the employer's option.
SB684,80 6Section 80. 108.18 (9c) of the statutes is amended to read:
SB684,45,97 108.18 (9c) Reduction of solvency rate. The department shall reduce the
8solvency rate payable under sub. (9) by each employer for each year by the rate rates
9payable by that employer under s. 108.19 (1e) (a) and (1f) (a) for that year.
SB684,81 10Section 81. 108.19 (title) of the statutes is repealed and recreated to read:
SB684,45,12 11108.19 (title) Contributions to administrative account and
12unemployment interest payment and program integrity funds.
SB684,82 13Section 82. 108.19 (1f) of the statutes is created to read:
SB684,45,2014 108.19 (1f) (a) Except as provided in par. (b), each employer, other than an
15employer that finances benefits by reimbursement in lieu of contributions under s.
16108.15, 108.151, or 108.152 shall, in addition to other contributions payable under
17s. 108.18 and this section, pay an assessment for each year equal to the lesser of 0.01
18percent of its payroll for that year or the solvency contribution that would otherwise
19be payable by the employer under s. 108.18 (9) for that year. Assessments under this
20paragraph shall be deposited in the unemployment program integrity fund.
SB684,46,221 (b) The levy prescribed under par. (a) is not effective for any year unless the
22department, no later than the November 30 preceding that year, publishes a class
231 notice under ch. 985 giving notice that the levy is in effect for the ensuing year. The
24department shall consider the balance of the unemployment reserve fund before
25prescribing the levy under par. (a). The secretary of workforce development shall

1consult with the council on unemployment insurance before the department
2prescribes the levy under par. (a).
SB684,46,63 (c) Notwithstanding par. (a), the department may, if it finds that the full
4amount of the levy is not required to effect the purposes specified in sub. (1s) (b) for
5any year, prescribe a reduced levy for that year and in such case shall publish in the
6notice under par. (b) the rate of the reduced levy.
SB684,83 7Section 83. 108.19 (1m) of the statutes, as affected by 2013 Wisconsin Act 20,
8section 1720q, is amended to read:
SB684,47,39 108.19 (1m) Each employer subject to this chapter as of the date a rate is
10established under this subsection shall pay an assessment to the unemployment
11interest payment fund at a rate established by the department sufficient to pay
12interest due on advances from the federal unemployment account under Title XII of
13the social security act (42 USC 1321 to 1324). The rate established by the department
14for employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1)
15shall be 75% 75 percent of the rate established for other employers. The amount of
16any employer's assessment shall be the product of the rate established for that
17employer multiplied by the employer's payroll of the previous calendar year as taken
18from quarterly employment and wage reports filed by the employer under s. 108.205
19(1) or, in the absence of the filing of such reports, estimates made by the department.
20Each assessment made under this subsection is due on the 30th day commencing
21after the date on which notice of the assessment is mailed by the department. If the
22amounts collected from employers under this subsection are in excess of the amounts
23needed to pay interest due, the department shall use any excess to pay interest owed
24in subsequent years on advances from the federal unemployment account. If the
25department determines that additional interest obligations are unlikely, the

1department shall transfer the excess to the balancing account of the fund, the
2unemployment program integrity fund, or both in amounts determined by the
3department
.
SB684,84 4Section 84. 108.19 (1s) (a) of the statutes, as affected by 2015 Wisconsin Act
555
, is renumbered 108.19 (1s) (a) (intro.) and amended to read:
SB684,47,86 108.19 (1s) (a) (intro.) There is created a separate, nonlapsible trust fund
7designated as the unemployment program integrity fund consisting of all of the
8following:
SB684,47,10 91. All amounts collected under s. 108.04 (11) (bh) other than the amounts
10required to be deposited in the fund under s. 108.16 (6) (n).
SB684,85 11Section 85. 108.19 (1s) (a) 2. of the statutes is created to read:
SB684,47,1312 108.19 (1s) (a) 2. Assessments levied and deposited into the unemployment
13program integrity fund under sub. (1f).
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