SB672,31 7Section 31 . 108.04 (18) (b) of the statutes is amended to read:
SB672,11,138 108.04 (18) (b) Any amendment of s. 26 USC 3304 (a) (14) of the federal
9unemployment tax act
specifying conditions other than as stated in par. (a) for denial
10of benefits based on services performed by aliens, or changing the effective date for
11required implementation of par. (a) or such other conditions, which that is a condition
12of approval of this chapter for full tax credit against the tax imposed by the federal
13unemployment tax act, shall be applicable to this subsection.
SB672,32 14Section 32 . 108.07 (5) (intro.) of the statutes is amended to read:
SB672,11,2015 108.07 (5) (intro.) Except as provided in sub. (7), whenever benefits which
16that would otherwise be chargeable to the fund's balancing account are paid based
17on wages paid by an employer that is not subject to the contribution requirements
18of ss. 108.17 and 108.18, and the benefits are so chargeable under sub. (3) or s.
19108.04 (1) (f)
or, (5), or (5g) or 108.14 (8n) (e), or under s. 108.16 (6m) (e) for benefits
20specified in s. 108.16 (3) (b), the department shall charge the benefits as follows:
SB672,33 21Section 33 . 108.07 (5) (a) of the statutes is amended to read:
SB672,11,2522 108.07 (5) (a) If no employer from which the claimant has base period wages
23is subject to the contribution requirements of ss. 108.17 and 108.18, the benefits shall
24be charged to the administrative account and paid from the appropriation under s.
2520.445 (1) (gd) (wd).
SB672,34
1Section 34 . 108.07 (5) (c) of the statutes is amended to read:
SB672,12,92 108.07 (5) (c) If 2 or more employers from which the claimant has base period
3wages are not subject to the contribution requirements of ss. 108.17 and 108.18, and
4one or more employers from which the claimant has base period wages are subject
5to the contribution requirements of ss. 108.17 and 108.18, that percentage of the
6employee's benefits which would otherwise be chargeable to the fund's balancing
7account under sub. (3) or s. 108.04 (1) (f) or, (5), or (5g), or under s. 108.16 (6m) (e)
8for benefits specified in s. 108.16 (3) (b), shall be charged to the administrative
9account and
paid from the appropriation under s. 20.445 (1) (gd) (wd).
SB672,35 10Section 35 . 108.07 (6) of the statutes is amended to read:
SB672,12,1511 108.07 (6) The department may initially charge benefits otherwise chargeable
12to the administrative account
payable from the appropriation under s. 20.445 (1)
13(wd) as provided
under this section to the fund's balancing account, and periodically
14reimburse the charges to the balancing account from the administrative account
15appropriation under s. 20.445 (1) (wd).
SB672,36 16Section 36 . 108.07 (7) of the statutes is amended to read:
SB672,12,2117 108.07 (7) Whenever benefits are chargeable under sub. (1) or (2) based on
18federal employment, the department shall charge the benefits to the federal
19government, except that, if the federal government refuses to reimburse the benefits
20to the department, the department shall charge the benefits to the administrative
21account and pay them from the appropriation under s. 20.445 (1) (wd)
.
SB672,37 22Section 37 . 108.09 (5) (b) of the statutes is amended to read:
SB672,13,623 108.09 (5) (b) All testimony at any hearing under this section shall be recorded
24by electronic means, but need not be transcribed unless either of the parties requests
25a transcript before expiration of that party's right to further appeal under this

1section and pays a fee to the commission in advance, the amount of which shall be
2established by rule of the commission. When the commission provides a transcript
3to one of the parties upon request, the commission shall also provide a copy of the
4transcript to all other parties free of charge. The transcript fee collected shall be paid
5to the administrative account
credited to the appropriation account under s. 20.427
6(1) (g)
.
SB672,38 7Section 38 . 108.10 (intro.) of the statutes is amended to read:
SB672,13,12 8108.10 Settlement of issues other than benefit claims. (intro.) Except as
9provided in s. 108.245 (3), in connection with any issue arising under this chapter as
10to the status or liability of an employing unit in this state, for which no review is
11provided under s. 108.09, 108.095, or 108.227 (5) and whether or not a penalty is
12provided in s. 108.24, the following procedure shall apply:
SB672,39 13Section 39 . 108.13 (4) (a) 2. of the statutes is amended to read:
SB672,13,1514 108.13 (4) (a) 2. “Legal process" has the meaning given under 42 USC 662 (e)
15659 (i) (5).
SB672,40 16Section 40 . 108.14 (2m) of the statutes is amended to read:
SB672,14,1217 108.14 (2m) In the discharge of their duties under this chapter an appeal
18tribunal, commissioner, or other authorized representative of the department or
19commission may administer oaths to persons appearing before them, take
20depositions, certify to official acts, and by subpoenas, served in the manner in which
21circuit court subpoenas are served, compel attendance of witnesses and the
22production of books, papers, documents, and records necessary or convenient to be
23used by them in connection with any investigation, hearing, or other proceeding
24under this chapter. A party's attorney of record may issue a subpoena to compel the
25attendance of a witness or the production of evidence. A subpoena issued by an

1attorney must be in substantially the same form as provided in s. 805.07 (4) and must
2be served in the manner provided in s. 805.07 (5). The attorney shall, at the time of
3issuance, send a copy of the subpoena to the appeal tribunal or other representative
4of the department responsible for conducting the proceeding. However, in any
5investigation, hearing, or other proceeding involving the administration of oaths or
6the use of subpoenas under this subsection due notice shall be given to any interested
7party involved, who shall be given an opportunity to appear and be heard at any such
8proceeding and to examine witnesses and otherwise participate therein. Witness
9fees and travel expenses involved in proceedings under this chapter may be allowed
10by the appeal tribunal or representative of the department at rates specified by
11department rules, and shall be paid from the administrative account appropriation
12under s. 20.445 (1) (n)
.
SB672,41 13Section 41 . 108.14 (3m) of the statutes is amended to read:
SB672,14,2414 108.14 (3m) In any court action to enforce this chapter the department, the
15commission, and the state may be represented by any licensed attorney who is an
16employee of the department or the commission and is designated by either of them
17for this purpose or at the request of either of them by the department of justice. If
18the governor designates special counsel to defend, in behalf of the state, the validity
19of this chapter or of any provision of Title IX of the social security act 42 USC 1101
20to 1110
, the expenses and compensation of the special counsel and of any experts
21employed by the department in connection with that proceeding may be charged to
22the administrative account appropriation under s. 20.445 (1) (wd). If the
23compensation is being determined on a contingent fee basis, the contract is subject
24to s. 20.9305.
SB672,42 25Section 42 . 108.14 (7) (c) of the statutes is repealed.
SB672,43
1Section 43. 108.14 (8n) (a) of the statutes is amended to read:
SB672,15,62 108.14 (8n) (a) The department shall enter into a reciprocal arrangement
3which is approved by the U.S. secretary of labor pursuant to section under 26 USC
43304
(a) (9) (B) of the internal revenue code, to provide more equitable benefit
5coverage for individuals whose recent work has been covered by the unemployment
6insurance laws of 2 or more jurisdictions.
SB672,44 7Section 44 . 108.14 (8n) (e) of the statutes is amended to read:
SB672,15,218 108.14 (8n) (e) The department shall charge this state's share of any benefits
9paid under this subsection to the account of each employer by which the employee
10claiming benefits was employed in the applicable base period, in proportion to the
11total amount of wages he or she earned from each employer in the base period, except
12that if s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a)
13or (b) to (c), 108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) would have applied to
14employment by such an employer who is subject to the contribution requirements of
15ss. 108.17 and 108.18, the department shall charge the share of benefits based on
16employment with that employer to the fund's balancing account, or, if s. 108.04 (1)
17(f) or, (5), or (5g) or 108.07 (3) would have applied to an employer that is not subject
18to the contribution requirements of ss. 108.17 and 108.18, the department shall
19charge the share of benefits based on that employment in accordance with s. 108.07
20(5) (a) and (b). The department shall also charge the fund's balancing account with
21any other state's share of such benefits pending reimbursement by that state.
SB672,45 22Section 45 . 108.14 (12) (a) to (d) of the statutes are consolidated, renumbered
23108.14 (12) (am) and amended to read:
SB672,16,2524 108.14 (12) (am) Consistently Consistent with the provisions of pars. (8) and
25(9) of section 303 (a) of Title III of the federal social security act,
42 USC 503 (a) (8)

1and (9), the department shall expend
all moneys received in the federal
2administrative financing account from any federal agency under said Title III shall
3be expended
42 USC ch. 7 subch. III solely for the purposes and in the amounts found
4necessary by said that agency for the proper and efficient administration of this
5chapter. (b) Consistently with said provisions of said Title III, any The department
6shall replace, within a reasonable time, any
such moneys, that were received prior
7to
before July 1, 1941, and remaining remained unencumbered on said that date, or
8that were received on or after said that date, which, because of any action or
9contingency, have been
if the moneys are lost or have been expended for purposes
10other than, or in amounts in excess of, those found necessary by said the federal
11agency for the proper administration of this chapter , shall be replaced within a
12reasonable time. This paragraph is the declared policy of this state, as enunciated
13by the 1941 legislature, and shall be implemented as further provided in this
14subsection. (c)
. If it is believed that any amount of money thus received has been
15thus
is lost or improperly expended, the department, on its own motion or on notice
16from said the federal agency , shall promptly investigate and determine the matter
17and shall, depending on the nature of its determination, take such steps as it may
18deem
considers necessary to protect the interests of the state. (d) If it is finally
19determined that moneys thus received have been thus lost or improperly expended,
20then the department shall either make the necessary replacement from those
21moneys in the administrative account specified in s. 108.20 (2m)
the appropriation
22under s. 20.445 (1) (wd)
or shall submit, at the next budget hearings conducted by
23the governor and at the budget hearings conducted by the next legislature convened
24in regular session, a request that the necessary replacement be made by an
25appropriation from the general fund.
SB672,46
1Section 46. 108.14 (12) (e) of the statutes is renumbered 108.14 (12) (bm) and
2amended to read:
SB672,17,63 108.14 (12) (bm) This subsection shall not be construed to relieve this state of
4any obligation existing prior to its enactment before July 1, 1941, with respect to
5moneys received prior to before July 1, 1941, pursuant to said Title III under 42 USC
6ch. 7
subch. III
.
SB672,47 7Section 47 . 108.14 (16) of the statutes is amended to read:
SB672,17,168 108.14 (16) The department shall have duplicated or printed, and shall
9distribute without charge, such employment security
any reports, studies and,
10forms, records, decisions, regulations, rules, or
other materials, including the text of
11this chapter and, the handbook under sub. (23), and other instructional or
12explanatory pamphlets for employers or workers, as that it deems necessary for
13public information or for the proper administration of this chapter ; but the. The
14department may collect a reasonable charge, which shall be credited to the
15administrative appropriation account under s. 20.445 (1) (wd), for any such item the
16cost of which is not fully covered by federal administrative grants.
SB672,48 17Section 48 . 108.14 (18) of the statutes is renumbered 108.19 (1e) (e) and
18amended to read:
SB672,17,2319 108.19 (1e) (e) No later than the end of the month following each quarter in
20which the department expends moneys derived from assessments levied under s.
21108.19 (1e)
this subsection, the department shall submit a report to the council on
22unemployment insurance describing the use of the moneys expended and the status
23at the end of the quarter of any project for which moneys were expended.
SB672,49 24Section 49 . 108.14 (23) (d) of the statutes is repealed.
SB672,50 25Section 50 . 108.14 (26) of the statutes is amended to read:
SB672,18,7
1108.14 (26) The department shall prescribe by rule a standard affidavit form
2that may be used by parties to appeals under ss. 108.09, 108.095, and 108.10 and
3shall make the form available to employers and claimants. The form shall be
4sufficient to qualify as admissible evidence in a hearing under this chapter if the
5authentication is sufficient and the information set forth by the affiant is admissible,
6but its use by a party does not eliminate the right of an opposing party to cross
7examine the affiant concerning the facts asserted in the affidavit.
SB672,51 8Section 51 . 108.141 (1) (h) of the statutes is amended to read:
SB672,18,119 108.141 (1) (h) “State law" means the unemployment insurance law of any
10state, that has been approved by the U.S. secretary of labor under section 26 USC
113304
of the internal revenue code.
SB672,52 12Section 52 . 108.141 (3g) (a) 3. b. of the statutes is amended to read:
SB672,18,1613 108.141 (3g) (a) 3. b. The gross average weekly remuneration for the work
14exceeds the claimant's weekly benefit rate plus any supplemental unemployment
15benefits, as defined in section 26 USC 501 (c) (17) (D) of the internal revenue code,
16then payable to the claimant;
SB672,53 17Section 53 . 108.141 (7) (a) of the statutes is amended to read:
SB672,18,2518 108.141 (7) (a) The department shall charge the state's share of each week of
19extended benefits to each employer's account in proportion to the employer's share
20of the total wages of the employee receiving the benefits in the employee's base
21period, except that if the employer is subject to the contribution requirements of ss.
22108.17 and 108.18 the department shall charge the share of extended benefits to
23which s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a)
24or (b) to (c), 108.07 (3), (3r), or (5) (b), or 108.133 (3) (f) applies to the fund's balancing
25account.
SB672,54
1Section 54. 108.141 (7) (b) of the statutes is amended to read:
SB672,19,62 108.141 (7) (b) The department shall charge the full amount of extended
3benefits based on employment for a government unit to the account of the
4government unit, except that if s. 108.04 (5), (5g), or (7) applies and the government
5unit has elected contribution financing the department shall charge one-half of the
6government unit's share of the benefits to the fund's balancing account.
SB672,55 7Section 55 . 108.145 of the statutes is amended to read:
SB672,19,18 8108.145 Disaster unemployment assistance. The department shall
9administer under s. 108.14 (9m) the distribution of disaster unemployment
10assistance to workers in this state who are not eligible for benefits whenever such
11assistance is made available by the president of the United States under 26 42 USC
125177
(a). In determining eligibility for assistance and the amount of assistance
13payable to any worker who was totally self-employed during the first 4 of the last 5
14most recently completed quarters preceding the date on which the worker claims
15assistance, the department shall not reduce the assistance otherwise payable to the
16worker because the worker receives one or more payments under the social security
17act (,42 USC 301 et seq.) ch. 7, for the same week that the worker qualifies for such
18assistance.
SB672,56 19Section 56 . 108.15 (3) (d) of the statutes is amended to read:
SB672,20,220 108.15 (3) (d) If a government unit elects contribution financing for any
21calendar year after the first calendar year it becomes newly subject to this chapter,
22it shall be liable to reimburse the fund for any benefits based on prior employment.
23If a government unit terminates its election of contribution financing, ss. 108.17 and
24108.18 shall apply to employment in the prior calendar year, but after all benefits
25based on such prior employment have been charged to its contribution account any

1balance remaining in such account shall be transferred to the fund's balancing
2account.
SB672,57 3Section 57 . 108.151 (2) (d) of the statutes is amended to read:
SB672,20,74 108.151 (2) (d) Sections 108.17 and 108.18 shall apply to all prior employment,
5but after all benefits based on prior employment have been charged to any account
6it has had under s. 108.16 (2) any balance remaining therein shall be transferred to
7the fund's balancing account as if s. 108.16 (6) (c) or (6m) (d) applied.
SB672,58 8Section 58 . 108.152 (1) (d) of the statutes is amended to read:
SB672,20,159 108.152 (1) (d) If the Indian tribe or tribal unit is an employer prior to before
10the effective date of an election, ss. 108.17 and 108.18 shall apply to all employment
11prior to before the effective date of the election, but after all benefits based on prior
12employment have been charged to any account that it has had under s. 108.16 (2),
13the department shall transfer any positive balance or charge any negative balance
14remaining therein to the fund's balancing account as if s. 108.16 (6) (c) and (6m) (d)
15applied.
SB672,59 16Section 59 . 108.155 (2) (a) and (d) of the statutes are amended to read:
SB672,20,2117 108.155 (2) (a) On October 2, 2016, the fund's treasurer shall set aside
18$2,000,000 in the fund's balancing account for accounting purposes. On an ongoing
19basis, the fund's treasurer shall tally the amounts allocated to reimbursable
20employers' accounts under s. 108.04 (13) (d) 4. c. and deduct those amounts from the
21amount set aside plus any interest calculated thereon.
SB672,21,322 (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 fund's balancing account.
SB672,60 4Section 60 . 108.16 (5) (c) of the statutes is amended to read:
SB672,21,115 108.16 (5) (c) While the state has an account in the “Unemployment Trust
6Fund", public deposit insurance charges on the fund's balances held in banks,
7savings banks, savings and loan associations, and credit unions in this state, the
8premiums on surety bonds required of the fund's treasurer under this section, and
9any other expense of administration otherwise payable from the fund's interest
10earnings, shall be paid from the administrative account appropriation under s.
1120.445 (1) (n) or (ne)
.
SB672,61 12Section 61 . 108.16 (6) (k) of the statutes is amended to read:
SB672,21,1413 108.16 (6) (k) All payments to the fund from the administrative account as
14authorized under s. 108.20 (2m)
appropriation under s. 20.445 (1) (wd).
SB672,62 15Section 62 . 108.16 (6) (m) of the statutes is amended to read:
SB672,21,1716 108.16 (6) (m) Any amounts transferred to the balancing account from the
17unemployment interest payment fund under s. 108.19 (1m) (f).
SB672,63 18Section 63 . 108.16 (6m) (a) of the statutes is amended to read:
SB672,21,2219 108.16 (6m) (a) The benefits thus chargeable under sub. (7) (a) or (b) or s.
20108.04 (1) (f), (5), (5g), (7) (h) (u), (7m), (8) (a) or (b) to (c), (13) (c) or (d) or (16) (e),
21108.07 (3), (3r), (5) (b), (5m), or (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141, 108.15,
22108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).
SB672,64 23Section 64 . 108.16 (6x) of the statutes is amended to read:
SB672,22,324 108.16 (6x) The department shall charge to the uncollectible reimbursable
25benefits account the amount of any benefits paid from the fund's balancing account

1that are reimbursable under s. 108.151 but for which the department does not receive
2reimbursement after the department exhausts all reasonable remedies for collection
3of the amount.
SB672,65 4Section 65 . 108.16 (8) (f) of the statutes is amended to read:
SB672,22,135 108.16 (8) (f) The successor shall take over and continue the transferor's
6account, including its positive or negative balance and all other aspects of its
7experience under this chapter in proportion to the payroll assignable to the
8transferred business and the liability of the successor shall be proportioned to the
9extent of the transferred business. The transferor and the successor shall be jointly
10and severally liable for any amounts owed by the transferor to the fund and to the
11administrative account
under this chapter at the time of the transfer, but a successor
12under par. (c) is not liable for the debts of the transferor except in the case of fraud
13or malfeasance.
SB672,66 14Section 66 . 108.16 (9) (a) of the statutes is amended to read:
SB672,22,1815 108.16 (9) (a) Consistently with section 26 USC 3305 of the internal revenue
16code
, relating to federal instrumentalities which that are neither wholly nor
17partially owned by the United States nor otherwise specifically exempt from the tax
18imposed by section under 26 USC 3301 of the internal revenue code:
SB672,22,2219 1. Any contributions required and paid under this chapter for 1939 or any
20subsequent
year by any such instrumentality, including any national bank, shall be
21refunded to such that instrumentality in case this chapter is not certified with
22respect to such year under s. 26 USC 3304 of said code.
SB672,22,2523 2. No national banking association which is subject to this chapter shall be
24required to comply with any of its provisions or requirements under this chapter, to
25the extent that such compliance would be contrary to s. 26 USC 3305 of said code.
SB672,67
1Section 67. 108.161 (title) of the statutes is amended to read:
SB672,23,3 2108.161 (title) Federal administrative financing account; Reed Act
3distributions
.
SB672,68 4Section 68 . 108.161 (1) and (1m) of the statutes are consolidated, renumbered
5108.161 (1) and amended to read:
SB672,23,126 108.161 (1) The fund's treasurer shall maintain within the fund an
7employment security “federal administrative financing account ",," and shall credit
8thereto to that account all amounts credited to the fund pursuant to the federal
9employment security administrative financing act (of 1954) and section 903 of the
10federal social security act, as amended.
(1m) The treasurer of the fund shall also
11credit to said account
under 42 USC 1101 to 1103 and all federal moneys credited to
12the fund pursuant to under sub. (8).
SB672,69 13Section 69 . 108.161 (2) of the statutes is amended to read:
SB672,23,1614 108.161 (2) The requirements of said section 903 42 USC 1103 shall control any
15appropriation, withdrawal, and use of any moneys in said the federal administrative
16financing
account.
SB672,70 17Section 70 . 108.161 (3) of the statutes is amended to read:
SB672,23,2218 108.161 (3) Consistently Consistent with this chapter and said section 903,
19such
42 USC 1103, moneys in the federal administrative financing account shall be
20used solely for benefits or employment security administration by the department,
21including unemployment insurance, employment service, apprenticeship programs,
22and related statistical operations.
SB672,71 23Section 71 . 108.161 (3e) of the statutes is amended to read:
SB672,24,324 108.161 (3e) Notwithstanding sub. (3), any moneys allocated under section 903
25of the federal Social Security Act, as amended,
42 USC 1103 for federal fiscal years

12000 and 2001 and the first $2,389,107 of any distribution received by this state
2under section 903 of that act 42 USC 1103 in federal fiscal year 2002 shall be used
3solely for unemployment insurance administration.
SB672,72 4Section 72 . 108.161 (4) of the statutes is amended to read:
SB672,24,85 108.161 (4) Such moneys Moneys in the federal administrative financing
6account
shall be encumbered and spent for employment security administrative
7purposes only pursuant to, and after the effective date of, a specific legislative
8appropriation enactment that does all of the following:
SB672,24,109 (a) Stating States for which such purposes and in what amounts the
10appropriation is being made to the administrative account created by s. 108.20.
SB672,24,1611 (b) Directing Directs the fund's treasurer to transfer the appropriated amounts
12to the administrative account the appropriation account under s. 20.445 (1) (n) only
13as and to the extent that they are currently needed for such expenditures, and
14directing directs that there shall be restored to the federal administrative financing
15account created by sub. (1) any amount thus transferred which that has ceased to be
16needed or available for such expenditures.
SB672,24,2217 (c) Specifying Specifies that the appropriated amounts are available for
18obligation solely within the 2 years beginning on the appropriation law's date of
19enactment. This paragraph does not apply to the appropriations under s. 20.445 (1)
20(nd) and (ne) or to any amounts expended from the appropriation under s. 20.445 (1)
21(nb) from moneys transferred to this state on March 13, 2002, pursuant to section 903
22(d) of the federal Social Security Act
42 USC 1103 (d).
SB672,25,223 (d) Limiting Limits the total amount which that may be obligated during any
24fiscal year to the aggregate of all amounts credited under sub. (1), including amounts

1credited pursuant to under sub. (8), reduced at the time of any obligation by the sum
2of the moneys obligated and charged against any of the amounts credited.
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