Amendment ASA1-AB40

AB40-ASA1,1717t Section 1717t. 108.04 (7) (t) of the statutes is renumbered 108.04 (7) (t) (intro.) and amended to read:

AB40-ASA1,948,2 108.04 (7) (t) (intro.) Paragraph (a) does not apply if the department determines that the all of the following apply to an employee:

AB40-ASA1,948,4 1. The employee's spouse changed his or her place of employment is a member of the U.S. armed forces on active duty.

AB40-ASA1,948,6 2. The employee's spouse was required by the U.S. armed forces to relocate to a place to which it is impractical for the employee to commute and the.

AB40-ASA1,948,8 3. The employee terminated his or her work to accompany the spouse to that place.

AB40-ASA1,1717v Section 1717v. 108.05 (3) (c) (intro.) of the statutes, as affected by 2013 Wisconsin Act 11, is amended to read:

AB40-ASA1,948,14 108.05 (3) (c) (intro.) Except when otherwise authorized in an approved work-share program under s. 108.062 and except as provided in par. (cm), a claimant is ineligible to receive any benefits for a week in which one or more of the following applies to the claimant for 32 or more hours in that week:

AB40-ASA1,1717x Section 1717x. 108.05 (3) (cm) of the statutes is created to read:

AB40-ASA1,948,16 108.05 (3) (cm) 1. In this paragraph:

AB40-ASA1,948,19 a. "Complete business shutdown" means that all locations operated by an employer are closed for business completely and no employee employed by the business is required by the employer to report for work or be available for work.

AB40-ASA1,948,21 b. "State or federal holiday" means a day specified in s. 230.35 (4) (a) or in 5 USC 6103 (a).

AB40-ASA1,949,2 2. An employer may, on or before December 1, provide to the department a written notice designating that the employer will undergo a complete business shutdown on one or more state or federal holidays in the succeeding calendar year. An employer may not designate more than 7 state or federal holidays under this subdivision for a complete business shutdown during the succeeding calendar year.

AB40-ASA1,949,4 3. A notice under subd. 2. is not valid for any year subsequent to the succeeding calendar year.

AB40-ASA1,949,7 4. The number of hours specified in par. (c), as it applies to a claimant, is reduced by 8 hours for the week during which a state or federal holiday occurs if all of the following apply:

AB40-ASA1,949,8 a. The claimant has base period wages only from the employer under subd. 2.

AB40-ASA1,949,10 b. The employer designated the state or federal holiday for a complete business shutdown under subd. 2. and underwent a complete business shutdown on that day.

AB40-ASA1,949,16 5. If an employer that provides a notice under subd. 2. will not or does not undergo a complete business shutdown on a state or federal holiday as designated in the notice, the employer shall, no later than the first business day following the week in which the state or federal holiday occurs, provide the department with a written notice indicating that the complete business shutdown will not or did not occur.

AB40-ASA1,1718 Section 1718. 108.14 (7) (bm) of the statutes is created to read:

AB40-ASA1,949,25 108.14 (7) (bm) Upon request of the department of revenue, the department may provide information, including social security numbers, concerning claimants to the department of revenue for the purpose of administering state taxes, identifying fraudulent tax returns, providing information for tax-related prosecutions, or locating persons or the assets of persons who have failed to file tax returns, who have underreported their taxable income, or who are delinquent debtors. The department of revenue shall adhere to the limitation on inspection and disclosure of the information under par. (b).

AB40-ASA1,1718e Section 1718e. 108.14 (8n) (e) of the statutes is amended to read:

AB40-ASA1,950,15 108.14 (8n) (e) The department shall charge this state's share of any benefits paid under this subsection to the account of each employer by which the employee claiming benefits was employed in the applicable base period, in proportion to the total amount of wages he or she earned from each employer in the base period, except that if s. 108.04 (1) (f), (5), (7) (a), (c), (d), (e), (k), (L), (o), (p), (q), (s), or (t), (7m) or (8) (a) or 108.07 (3), (3r), (5) (b) or (8) would have applied to employment by such an employer who is subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on employment with that employer to the fund's balancing account, or, if s. 108.04 (1) (f) or (5) or 108.07 (3) would have applied to an employer that is not subject to the contribution requirements of ss. 108.17 and 108.18, the department shall charge the share of benefits based on that employment in accordance with s. 108.07 (5) (a) and (b). The department shall also charge the fund's balancing account with any other state's share of such benefits pending reimbursement by that state.

AB40-ASA1,1718m Section 1718m. 108.141 (7) (a) of the statutes is amended to read:

AB40-ASA1,950,23 108.141 (7) (a) The department shall charge the state's share of each week of extended benefits to each employer's account in proportion to the employer's share of the total wages of the employee receiving the benefits in the employee's base period, except that if the employer is subject to the contribution requirements of ss. 108.17 and 108.18 the department shall charge the share of extended benefits to which s. 108.04 (1) (f), (5), (7) (a), (c), (d), (e), (k), (L), (o), (p), (q), (s), or (t), (7m) or (8) (a) or 108.07 (3), (3r), (5) (b) or (8) applies to the fund's balancing account.

AB40-ASA1,1718s Section 1718s. 108.16 (13) of the statutes is created to read:

AB40-ASA1,951,14 108.16 (13) If the secretary determines that employers in this state that are subject to a requirement to pay a federal unemployment tax might experience a lower tax rate if this state were to loan moneys to the fund under s. 20.002 (11) (b) 3m., the secretary shall request the secretary of administration to make one or more transfers to the fund in the amount required to maintain a favorable federal tax experience for employers. The secretary shall not request a transfer under this subsection if the outstanding balance of such transfers at the time of the request would exceed $50,000,000. Whenever the secretary determines that the balance of the fund permits repayment of a transfer, in whole or in part, without jeopardizing the ability of the department to continue to pay other liabilities and costs chargeable to the fund, the secretary shall repay the department of administration for the amount that the secretary determines is available for repayment. The secretary shall ensure that the timing of any repayment accords with federal requirements for ensuring a favorable tax experience for employers in this state.

AB40-ASA1,1719 Section 1719. 108.161 (7) of the statutes is amended to read:

AB40-ASA1,951,21 108.161 (7) If any moneys appropriated hereunder are used to buy and hold suitable land, with a view to the future construction of an employment security building thereon, and if such land is later sold or transferred to other use, the proceeds of such sale (or the value of such land when transferred) shall be credited to the account created by sub. (1) except as otherwise provided in ss. 13.48 (14) and 16.848.

AB40-ASA1,1720 Section 1720. 108.161 (9) of the statutes is amended to read:

AB40-ASA1,952,7 108.161 (9) Any land and building or office quarters acquired under this section shall continue to be used for employment security purposes. Realty or quarters may not be sold or transferred to other use if prior action is taken under s. 13.48 (14) (am) or 16.848 (1) and may not be sold or transferred without the governor's approval. The proceeds from the sale, or the value of realty or quarters upon transfer, shall be credited to the account established in sub. (1) or credited to the fund established in s. 108.20, or both in accordance with federal requirements. Equivalent substitute rent-free quarters may be provided, as federally approved. Amounts credited under this subsection shall be used solely to finance employment security quarters according to federal requirements.

AB40-ASA1,1720b Section 1720b. 108.18 (4) (figure) Schedule A line 23. of the statutes is amended to read:

Figure 108.18 (4):

Schedule A - See PDF for table

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AB40-ASA1,1720c Section 1720c. 108.18 (4) (figure) Schedule A lines 24. to 26. of the statutes are created to read:

Figure 108.18 (4):

Schedule A - See PDF for table

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AB40-ASA1,1720d Section 1720d. 108.18 (4) (figure) Schedule B line 23. of the statutes is amended to read:

Figure 108.18 (4):

Schedule B - See PDF for table

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AB40-ASA1,1720e Section 1720e. 108.18 (4) (figure) Schedule B lines 24. to 26. of the statutes are created to read:

Figure 108.18 (4):

Schedule B - See PDF for table

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AB40-ASA1,1720f Section 1720f. 108.18 (4) (figure) Schedule C line 23. of the statutes is amended to read:

Figure 108.18 (4):

Schedule C - See PDF for table

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AB40-ASA1,1720g Section 1720g. 108.18 (4) (figure) Schedule C lines 24. to 26. of the statutes are created to read:

Figure: 108.18 (4)

Schedule C - See PDF for table

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AB40-ASA1,1720h Section 1720h. 108.18 (4) (figure) Schedule D line 23. of the statutes is amended to read:

Figure 108.18 (4):

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AB40-ASA1,1720i Section 1720i. 108.18 (4) (figure) Schedule D lines 24. to 26. of the statutes are created to read:

Figure 108.18 (4):

Schedule D - See PDF for table

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AB40-ASA1,1720j Section 1720j. 108.18 (9) (figure) Schedule A lines 25 to 27 of the statutes are created to read:

Figure 108.18 (9):

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AB40-ASA1,1720k Section 1720k. 108.18 (9) (figure) Schedule B lines 25 to 27 of the statutes are created to read:

Figure 108.18 (9):

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AB40-ASA1,1720L Section 1720L. 108.18 (9) (figure) Schedule C line 24 of the statutes is amended to read:

Figure 108.18 (9):

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AB40-ASA1,1720m Section 1720m. 108.18 (9) (figure) Schedule C lines 25 to 27 of the statutes are created to read:

Figure 108.18 (9):

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AB40-ASA1,1720n Section 1720n. 108.18 (9) (figure) Schedule D lines 25 to 27 of the statutes are created to read:

Figure 108.18 (9):

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AB40-ASA1,1720o Section 1720o. 108.19 (1m) of the statutes is amended to read:

AB40-ASA1,958,15 108.19 (1m) Each The department shall pay any interest due on advances from the federal unemployment account to the unemployment reserve fund under Title XII of the federal social security act (42 USC 1321 to 1324) by first applying any amount available for that purpose from the appropriation under s. 20.445 (1) (fx). If the amount appropriated under s. 20.445 (1) (fx) is insufficient to make full payment of the amount due for any year, the department shall then apply any unencumbered balance in the unemployment interest payment fund and any amounts paid under s. 108.20 (2m). If those amounts are insufficient to make full payment of the amount due for any year, the department shall require each employer subject to this chapter as of the date a rate is established under this subsection shall to pay an assessment to the unemployment interest payment fund at a rate established by the department sufficient to pay interest due on those advances from the federal unemployment account under title XII of the social security act (42 USC 1321 to 1324). The rate established by the department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall be 75% of the rate established for other employers. The amount of any employer's assessment shall be the product of the rate established for that employer multiplied by the employer's payroll of the previous calendar year as taken from quarterly employment and wage reports filed by the employer under s. 108.205 (1) or, in the absence of the filing of such reports, estimates made by the department. Each assessment made under this subsection is due on the 30th day commencing after the date on which notice of the assessment is mailed by the department. If the amounts collected from employers under this subsection are in excess of the amounts needed to pay interest due, the department shall use any excess to pay interest owed in subsequent years on advances from the federal unemployment account. If the department determines that additional interest obligations are unlikely, the department shall transfer the excess to the balancing account of the fund.

AB40-ASA1,1720q Section 1720q. 108.19 (1m) of the statutes, as affected by 2013 Wisconsin Act .... (this act), is amended to read:

AB40-ASA1,959,19 108.19 (1m) The department shall pay any interest due on advances from the federal unemployment account to the unemployment reserve fund under Title XII of the federal social security act (42 USC 1321 to 1324) by first applying any amount available for that purpose from the appropriation under s. 20.445 (1) (fx). If the amount appropriated under s. 20.445 (1) (fx) is insufficient to make full payment of the amount due for any year, the department shall then apply any unencumbered balance in the unemployment interest payment fund and any amounts paid under s. 108.20 (2m). If those amounts are insufficient to make full payment of the amount due for any year, the department shall require each Each employer subject to this chapter as of the date a rate is established under this subsection to shall pay an assessment to the unemployment interest payment fund at a rate established by the department sufficient to pay interest due on those advances from the federal unemployment account under Title XII of the social security act (42 USC 1321 to 1324). The rate established by the department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or 108.152 (1) shall be 75% of the rate established for other employers. The amount of any employer's assessment shall be the product of the rate established for that employer multiplied by the employer's payroll of the previous calendar year as taken from quarterly employment and wage reports filed by the employer under s. 108.205 (1) or, in the absence of the filing of such reports, estimates made by the department. Each assessment made under this subsection is due on the 30th day commencing after the date on which notice of the assessment is mailed by the department. If the amounts collected from employers under this subsection are in excess of the amounts needed to pay interest due, the department shall use any excess to pay interest owed in subsequent years on advances from the federal unemployment account. If the department determines that additional interest obligations are unlikely, the department shall transfer the excess to the balancing account of the fund.