108.14 (8t) If the agency administering another unemployment compensation insurance law has overpaid benefits to an individual located in Wisconsin, and certifies to the department the facts involved and that the individual is liable, under such law, to repay such benefits, and requests the department to recover such overpayment, and agrees to reimburse the department for any court costs incurred by it in such recovery efforts, the department may in its own name, but acting as agent for such other agency, collect such overpayment by civil action, and shall pay the net amount recovered to such other agency.
39,113
Section 113
. 108.14 (9) of the statutes is amended to read:
108.14 (9) The department may make its records relating to the administration of this chapter available to the Railroad Retirement Board, and may furnish the Railroad Retirement Board, at the expense of said board, such copies thereof as said board deems necessary for its purposes. The department may afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment compensation insurance law. The department may make arrangements or agreements with the Railroad Retirement Board, or any other agency of the United States charged with the administration of an unemployment compensation
insurance law, with respect to the establishment, maintenance and use of free employment service facilities, the taking and certifying of claims, the making of investigations, and the supplying of other information or services related to unemployment compensation insurance, but the department may not make or renew any such arrangement or agreement unless it finds that its resulting administrative costs are approximately covered or offset by the facilities, services and payments to be made available thereunder by such federal agency. Any moneys received by the department under this subsection shall be paid into the federal administrative financing account under s. 108.161.
39,114
Section 114
. 108.14 (13) of the statutes is amended to read:
108.14 (13) The department may, with the advice of the council on unemployment compensation insurance, by general rule modify or suspend any provision of this chapter if and to the extent necessary to permit continued certification of this chapter for grants to this state under Title III of the federal social security act and for maximum credit allowances to employers under the federal unemployment tax act.
39,115
Section
115. 108.14 (14) of the statutes is amended to read:
108.14 (14) The department shall fully cooperate with the agencies of other states, and shall make every proper effort within its means, to oppose and prevent any further action which would in its judgment tend to effect complete or substantial federalization of state unemployment compensation insurance funds or state employment security programs.
39,116
Section 116
. 108.14 (18) of the statutes is created to read:
108.14 (18) No later than the end of the month following each quarter in which the department expends moneys derived from assessments levied under s. 108.19 (1e), the department shall submit a report to the council on unemployment insurance describing the use of the moneys expended and the status at the end of the quarter of any project for which moneys were expended.
39,117
Section 117
. 108.141 (1) (b) 3. of the statutes is amended to read:
108.141 (1) (b) 3. Has no right to unemployment benefits or allowances, as the case may be, under the railroad unemployment insurance act or such other federal laws as are specified in regulations issued by the U.S. secretary of labor, and has not received and is not seeking unemployment benefits under the unemployment compensation insurance law of Canada, but if the individual is seeking such benefits and the appropriate agency finally determines that he or she is not entitled to benefits under such law he or she is an exhaustee.
39,118
Section 118
. 108.141 (1) (h) of the statutes is amended to read:
108.141 (1) (h) “State law" means the unemployment compensation insurance law of any state, approved by the U.S. secretary of labor under section 3304 of the internal revenue code.
39,119
Section 119
. 108.141 (3g) (a) 1. of the statutes is amended to read:
108.141 (3g) (a) 1. If an individual a claimant fails to provide sufficient evidence that his or her prospects for obtaining work in his or her customary occupation within a period of time not exceeding 4 weeks, beginning with the first week of eligibility for extended benefits, are good, this paragraph, rather than s. 108.04 (8), applies.
39,120
Section 120
. 108.141 (3g) (a) 2. of the statutes is amended to read:
108.141 (3g) (a) 2. An individual
A claimant who, during or after the first week following the week that the department notifies the claimant in writing of the requirements to apply for and accept suitable work, fails either to apply for suitable work when notified by a public employment office or to accept suitable work when offered is ineligible to receive extended benefits beginning with the first week following the week that the department notifies the individual in writing of the requirements to apply for and accept such work for the week in which such a the failure occurs and for the weeks following each week thereafter until the individual claimant has again worked within been employed during at least 4 subsequent weeks in employment or other work covered by the unemployment insurance law of any state or the federal government and earned wages for such work equal to at least 4 times his or her extended weekly benefit rate.
39,121
Section 121
. 108.141 (3g) (a) 3. a. of the statutes is amended to read:
108.141 (3g) (a) 3. a. It is any work within the
individual's claimant's capabilities;
39,122
Section 122
. 108.141 (3g) (a) 3. b. of the statutes is amended to read:
108.141 (3g) (a) 3. b. The gross average weekly remuneration for the work exceeds the individual's
claimant's weekly benefit rate plus any supplemental unemployment benefits, as defined in section 501 (c) (17) (D) of the internal revenue code, then payable to the individual claimant;
39,123
Section 123
. 108.141 (3g) (a) 3. d. of the statutes is amended to read:
108.141 (3g) (a) 3. d. The offer of work to the
individual claimant was in writing or the position was listed with a public employment office.
39,124
Section 124
. 108.141 (3g) (c) of the statutes is amended to read:
108.141 (3g) (c) A claimant shall make a systematic and sustained effort to obtain work shall be made and provide tangible evidence thereof provided to the department in each week by a claimant for each week for which the claimant files a claim for extended benefits. If a claimant fails to make the required effort to obtain work or to provide tangible evidence thereof, on a weekly basis, he or she is ineligible for to receive extended benefits for the week in which the failure occurs and for each week thereafter until he or she has again worked within been employed during at least 4 subsequent weeks
in employment or other work covered by the unemployment insurance law of any state or the federal government and has earned wages for such work equal to at least 4 times his or her weekly extended benefit rate.
39,125
Section 125
. 108.141 (3g) (d) of the statutes is amended to read:
108.141 (3g) (d) Notwithstanding s. 108.04 (6) and (7), an individual a claimant who was disqualified from receipt of benefits because of voluntarily terminating employment or incurring a disciplinary suspension for misconduct or other good cause is ineligible to receive extended benefits unless the individual has, since the date of that disqualification, for the week in which the termination occurs or the suspension begins and for each week thereafter until he or she has again been employed during at least 4 subsequent weeks in employment or other work covered by the unemployment insurance law of any state or the federal government and earned wages for such work equal to at least 4 times his or her weekly extended benefit rate.
39,126
Section 126
. 108.141 (3g) (e) of the statutes is amended to read:
108.141 (3g) (e) Extended benefits shall not be denied under par. (a) 2. to an individual a claimant for any week if the failure would not result in a denial of benefits under the law of the state governing eligibility for such benefits to the extent that the law is not inconsistent with this subsection.
39,127
Section 127
. 108.142 (1) (h) 3. of the statutes is amended to read:
108.142 (1) (h) 3. Has no right to unemployment benefits or allowances under the railroad unemployment insurance act or such other federal laws as are specified in regulations issued by the U.S. secretary of labor, and has not received and is not seeking unemployment benefits under the unemployment compensation insurance law of Canada, but if the individual is seeking such benefits and the appropriate agency finally determines that he or she is not entitled to benefits under that law, the individual is an “exhaustee".
39,128
Section 128
. 108.142 (1) (i) of the statutes is amended to read:
108.142 (1) (i) “State law" means the unemployment compensation insurance law of any state, approved by the U.S. secretary of labor under section 3304 of the internal revenue code.
39,129
Section 129
. 108.16 (5) (b) of the statutes is amended to read:
108.16 (5) (b) The department shall requisition from this state's account in the “Unemployment Trust Fund" necessary amounts from time to time, shall hold such amounts consistently with any applicable federal regulations, and shall make withdrawals therefrom solely for benefits and for such other unemployment compensation insurance payments or employment security expenditures as are expressly authorized by this chapter and consistent with any relevant federal requirements.
39,130
Section 130
. 108.16 (7m) of the statutes is amended to read:
108.16 (7m) The fund's treasurer may write off, by charging to the fund's balancing account, any delinquent unemployment compensation contribution, reimbursement in lieu of contribution, tardy payment or filing fee, or interest for which the employer's liability to the fund was established under s. 108.10, upon receipt of certification by the department that reasonable efforts have been made to recover the delinquency and that the delinquency is uncollectible.
39,131
Section 131
. 108.161 (3) of the statutes is amended to read:
108.161 (3) Consistently with this chapter and said section 903, such moneys shall be used solely for benefits or employment security administration, including unemployment compensation insurance, employment service and related statistical operations.
39,132
Section 132
. 108.162 (1) of the statutes is amended to read:
108.162 (1) The amounts appropriated under s. 20.445 (1) (na) shall be used for employment security administration, including unemployment compensation
insurance, employment service and related statistical operations; for capital outlay to buy suitable parcels of land for buildings designed for employment security operations; and to finance the designing and construction of such buildings, and for such equipment, facilities, paving, landscaping and other improvements as are required for the proper use and operation of buildings occupied by the department for employment security administration.
39,133
Section 133
. 108.162 (3) of the statutes is amended to read:
108.162 (3) The amount obligated under this section during any fiscal year may not exceed the aggregate of all amounts credited under s. 108.161 (1), including amounts credited under s. 108.161 (8), reduced by the amount obligated under s. 20.445 (1) (nb) and further reduced at the time of any obligation by the sum of the moneys obligated and charged against any of the amounts thus credited.
39,134
Section 134
. 108.18 (3m) (b) of the statutes is amended to read:
108.18 (3m) (b) “Schedule B" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $300,000,000 but less than $1,000,000,000 $900,000,000.
39,135
Section 135
. 108.18 (3m) (c) of the statutes is amended to read:
108.18 (3m) (c) “Schedule C" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $1,000,000,000 $900,000,000 but less than $1,200,000,000.
39,136
Section 136
. 108.18 (3m) (d) of the statutes is created to read:
108.18 (3m) (d) “Schedule D" is in effect for any calendar year whenever, as of the preceding June 30, the fund has a cash balance of at least $1,200,000,000.
39,137
Section
137. 108.18 (4) (figure) Schedule D of the statutes is created to read:
Figure: 108.18 (4) Schedule D:
39,138
Section 138
. 108.18 (7) (a) 1. and (h) of the statutes are amended to read:
108.18 (7) (a) 1. Except as provided in pars. (b) to (h), any employer may make payments to the fund during the month of November in excess of those required by this section and s. 108.19 (1) and (1e). Each payment shall be credited to the employer's account for the purpose of computing the employer's reserve percentage as of the immediately preceding computation date.
(h) The department shall establish contributions other than those required by this section and s. 108.19 (1) and (1e) and contributions other than those submitted during the month of November or authorized under par. (f) as a credit against future contributions payable by the employer or shall refund the contributions at the employer's option.
39,139
Section 139
. 108.18 (9) (intro.) of the statutes is amended to read:
108.18 (9) Solvency rates. (intro.) Except as provided in sub. subs. (9c) and (9e), an employer's solvency rate on its payroll for a given calendar year shall be based solely on the contribution rate of its account for the calendar year under this section. For purposes of rate determination under this subsection, an employer's payroll shall be calculated for the 12-month period ending with the computation date preceding the calendar year for
to which the rate applies. [See Figure 108.18 (9) following]
39,140
Section 140
. 108.18 (9) (figure) Schedule D of the statutes is created to read:
Figure: 108.18 (9) Schedule D:
39,141
Section 141
. 108.18 (9c) of the statutes is created to read:
108.18 (9c) Reduction of solvency rate. The department shall reduce the solvency rate payable under sub. (9) by each employer for each year by the rate payable by that employer under s. 108.19 (1e) (a) for that year.
39,142
Section 142
. 108.19 (1e) of the statutes is created to read:
108.19 (1e) (a) Except as provided in par. (b), each employer, other than an employer which finances benefits under s. 108.15 or 108.151 shall, in addition to other contributions payable under s. 108.18 and this section, pay an assessment to the administrative account for each year prior to the year 2000 equal to the lesser of 0.01% of its payroll for that year or the solvency contribution that would otherwise be payable by the employer under s. 108.18 (9) for that year.
(b) The levy prescribed under par. (a) is not effective for any year unless the department, no later than the November 30 preceding that year, publishes a class 1 notice under ch. 985 giving notice that the levy is in effect for the ensuing year.
(c) Notwithstanding par. (a), the department may, if it finds that the full amount of the levy is not required to effect the purposes specified in par. (d) for any year, prescribe a reduced levy for that year and in such case shall publish in the notice under par. (b) the rate of the reduced levy.
(d) The department may expend the moneys received from assessments levied under this subsection for the design or development of unemployment insurance information technology systems.
39,143
Section 143
. 108.19 (3) of the statutes is amended to read:
108.19 (3) If the federal unemployment tax act is amended to permit a maximum rate of credit against the federal tax higher than the 90% maximum rate of credit permitted under section 3302 (c) (1) of the internal revenue code on May 23, 1943, to an employer with respect to any state unemployment compensation insurance law whose standard contribution rate on payroll under that law is more than 2.7%, then the standard contribution rate as to all employers under this chapter shall, by a rule of the department, be increased from 2.7% of payroll to that percentage of payroll which corresponds to the higher maximum rate of credit thus permitted against the federal unemployment tax; and such increase shall become effective on the same date as such higher maximum rate of credit becomes permissible under the federal amendment.
39,144
Section 144
. 108.19 (4) of the statutes is amended to read:
108.19 (4) If section 303 (a) (5) of title III of the social security act and section 3304 (a) (4) of the internal revenue code are amended to permit a state agency to use, in financing administrative expenditures incurred in carrying out its employment security functions, some part of the moneys collected or to be collected under the state unemployment compensation insurance law, in partial or complete substitution for grants under title III, then this chapter shall, by rule of the department, be modified in the manner and to the extent and within the limits necessary to permit such use by the department under this chapter; and the modifications shall become effective on the same date as such use becomes permissible under the federal amendments.
39,145
Section 145
. 108.20 (2m) of the statutes, as affected by 1997 Wisconsin Act 27, section 2688, is amended to read:
108.20 (2m) From the moneys not appropriated under s. 20.445 (1) (ge) and, (gf)
and (gg) which are received by the administrative account as interest and penalties under this chapter, the department shall pay the benefits chargeable to the administrative account under s. 108.07 (5) and the interest payable to employers under s. 108.17 (3m) and may pay interest due on advances to the unemployment reserve fund from the federal unemployment account under title XII of the social security act, 42 USC 1321 to 1324, may make payments to satisfy a federal audit exception concerning a payment from the fund or any federal aid disallowance involving the unemployment compensation insurance program, or may make payments to the fund if such action is necessary to obtain a lower interest rate or deferral of interest payments on advances from the federal unemployment account under title XII of the social security act or may provide career counseling center grants under s. 106.14, except that any interest earned pending disbursement of federal employment security grants under s. 20.445 (1) (n) shall be credited to the general fund. Any moneys reverting to the administrative account from the appropriations under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this subsection.
39,146
Section 146
. 108.20 (2m) of the statutes, as affected by 1997 Wisconsin Act 27, section 2689, is amended to read:
108.20 (2m) From the moneys not appropriated under s. 20.445 (1) (ge) and, (gf)
and (gg) which are received by the administrative account as interest and penalties under this chapter, the department shall pay the benefits chargeable to the administrative account under s. 108.07 (5) and the interest payable to employers under s. 108.17 (3m) and may pay interest due on advances to the unemployment reserve fund from the federal unemployment account under title XII of the social security act, 42 USC 1321 to 1324, may make payments to satisfy a federal audit exception concerning a payment from the fund or any federal aid disallowance involving the unemployment compensation insurance program, or may make payments to the fund if such action is necessary to obtain a lower interest rate or deferral of interest payments on advances from the federal unemployment account under title XII of the social security act, except that any interest earned pending disbursement of federal employment security grants under s. 20.445 (1) (n) shall be credited to the general fund. Any moneys reverting to the administrative account from the appropriations under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this subsection.
39,147
Section 147
. 108.205 (1) of the statutes is amended to read:
108.205 (1) Each employer shall file with the department, in such form as the department by rule requires, a quarterly report showing the name, social security number and wages paid to each employe who is employed by the employer in employment with the employer during the quarter. The department may also by rule require each employer to include in the report any salary reduction amounts that are not wages and that would have been paid to each such employe by the employer as salary during the quarter but for a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125. The employer shall file the report no later than the last day of the month following the completion of each quarter.
39,148
Section 148
. 108.21 (1) of the statutes is amended to read:
108.21 (1) Every employing unit which employs one or more individuals to perform work in this state shall keep an accurate work record for each individual employed by it, including full name, address and social security number, which will permit determination of the weekly wages earned by each such individual and, the wages paid within each quarter to that individual and the salary reduction amounts that are not wages and that would have been paid by the employing unit to that individual as salary but for a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125. Each such employing unit shall permit any authorized representative of the department to examine, at any reasonable time, the work record and any other records which may show any wages paid by the employing unit, or any salary reduction amounts that are not wages and that would have been paid by the employing unit as salary but for a salary reduction agreement under a cafeteria plan, within the meaning of 26 USC 125, regardless of the format in which such a record is maintained. If such a record is maintained by an employing unit in machine-readable format, the employing unit shall provide the department with information necessary to retrieve the record. If the department determines that the employing unit is unable to provide access to such a record or that the retrieval capability at the site where the record is maintained is not adequate for efficient examination, the employing unit shall provide a copy of the record to the department and shall allow the department to remove the copy from that site for such period as will permit examination at another location. Each such employing unit shall furnish to the department upon demand a sworn statement of the information contained in any such record.
39,149
Section 149
. 108.22 (9) of the statutes is amended to read:
108.22 (9) Any An individual who is an officer or, employe or any, member or manager holding at least 20% of the ownership interest of a corporation or of a limited liability company subject to this chapter, and who has control or supervision of or responsibility for filing contribution reports or making payment of contributions, and who wilfully fails to file such reports or to make such payments to the department, or to ensure that such reports are filed or that such payments are made, may be found personally liable for such amounts, including interest, tardy payment or filing fees, costs and other fees, in the event that after proper proceedings for the collection of such amounts, as provided in this chapter, the corporation or limited liability company is unable to pay such amounts to the department. Ownership interest of a corporation or limited liability company includes ownership or control, directly or indirectly, by legally enforceable means or otherwise, by the individual, by the individual's spouse or child, by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them, and such ownership interest of a parent corporation or limited liability company of which the corporation or limited liability company unable to pay such amounts is a wholly owned subsidiary. The personal liability of such officer, employe, member or manager as provided in this subsection survives dissolution, reorganization, bankruptcy, receivership, assignment for the benefit of creditors, judicially confirmed extension or composition, or any analogous situation of the corporation or limited liability company and shall be set forth in a determination or decision issued under s. 108.10.
39,150
Section 150
. 109.01 (3) of the statutes is amended to read:
