2021 - 2022 LEGISLATURE
May 14, 2021 - Introduced by Representatives Andraca, Shankland, Doyle,
Meyers, S. Rodriguez, Anderson, Baldeh, Conley, Considine, Emerson,
Hebl, Hong, Milroy, Ohnstad, Riemer, Shelton, Snodgrass, Spreitzer,
Stubbs, Subeck and Vruwink, cosponsored by Senators Carpenter, Pfaff,
Erpenbach and L. Taylor. Referred to Committee on Workforce Development.
1An Act relating to: unemployment insurance contribution rates.
Analysis by the Legislative Reference Bureau
Current law provides four schedules of unemployment insurance contribution
(tax) rates, with Schedule D containing the lowest rates and Schedule A containing
the highest. Which schedule is in effect for a given calendar year depends on the cash
balance of the state's unemployment reserve fund as of the preceding June 30.
Schedule D, which is in effect in calendar year 2021, is otherwise in effect for any
calendar year whenever, as of the preceding June 30, the state's unemployment
reserve fund has a cash balance of at least $1,200,000,000.
This bill requires Schedule D of the unemployment insurance contribution (tax)
rates to remain in effect through the end of calendar year 2023, regardless of the cash
balance of the state's unemployment reserve fund as of June 30, 2021, and June 30,
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
(1) Unemployment insurance; contribution rates.
Notwithstanding s. 108.18 2
(3m), for purposes of s. 108.18 (4) and (9), “Schedule D” under s. 108.18 (4) shall 3
remain in effect through the end of calendar year 2023.