SB340, s. 12
22Section
12. 108.02 (15) (L) of the statutes is amended to read:
SB340,12,223
108.02
(15) (L) "Employment" includes an individual's service for an employer
24organized as a corporation
or a limited liability company that is treated as a
1corporation under this chapter in which the individual is a principal officer and has
2a direct or indirect ownership interest, except as provided in s. 108.025.
SB340, s. 13
3Section
13. 108.02 (15m) (a) and (b) of the statutes are amended to read:
SB340,12,94
108.02
(15m) (a) A corporation
or a limited liability company that is treated
5as a corporation under this chapter in which 50% or more of the ownership interest,
6however designated or evidenced, is or during a claimant's employment was owned
7or controlled, directly or indirectly, by the claimant or by the claimant's spouse or
8child, or by the claimant's parent if the claimant is under the age of 18, or by a
9combination of 2 or more of them; or
SB340,12,1310
(b) Except where par. (a) applies, a corporation
or a limited liability company
11that is treated as a corporation under this chapter in which 25% or more of ownership
12interest, however designated or evidenced, is or during a claimant's employment was
13owned or controlled, directly or indirectly, by the claimant.
SB340, s. 14
14Section
14. 108.02 (20r) of the statutes is created to read:
SB340,12,1515
108.02
(20r) Partnership. "Partnership" has the meaning given in s. 178.03.
SB340, s. 15
16Section
15. 108.02 (25s) of the statutes is created to read:
SB340,12,1817
108.02
(25s) Vocational training. "Vocational training" includes technical,
18skill-based, or job readiness training intended to pursue a career.
SB340, s. 16
19Section
16. 108.025 (title) and (1) of the statutes are amended to read:
SB340,12,21
20108.025 (title)
Coverage of certain corporate officers and limited
21liability company members.
SB340,12,22
22(1) In this section, "principal officer" means
an:
SB340,12,25
23(a) An individual named as a principal officer in
the a corporation's most recent
24annual report or, if that information is not current, an individual holding an office
25described in the corporation's most recent annual report as a principal officer
.; or
SB340, s. 17
1Section
17. 108.025 (1) (b) of the statutes is created to read:
SB340,13,42
108.025
(1) (b) An individual named as a member of a limited liability company
3that is treated as a corporation under this chapter in the records of the company
4required to be kept under s. 183.0405 as of the date of an election under this section.
SB340, s. 18
5Section
18. 108.025 (2) and (6) of the statutes are amended to read:
SB340,13,146
108.025
(2) If an employer
having
is organized as a corporation or limited
7liability company that is treated as a corporation under this chapter, the employer
8has no annual payroll for the calendar year preceding an election or
an employer
9having has an annual payroll of less than the amount specified in s. 108.18 (9) which
10establishes separate solvency contribution rates for the calendar year preceding an
11election
, and the employer files a notice of election, in the manner prescribed by the
12department, to exclude the service of all of its principal officers who have a direct or
13indirect substantial ownership interest in the corporation
or limited liability
14company, employment does not include the service of those officers.
SB340,13,19
15(6) A principal officer has a direct or indirect substantial ownership interest
16in a corporation
or limited liability company that is treated as a corporation under
17this section if 25% or more of the ownership interest, however designated or
18evidenced, in the corporation
or limited liability company is owned or controlled,
19directly or indirectly, by the officer.
SB340, s. 19
20Section
19. 108.04 (1) (g) 1. of the statutes is amended to read:
SB340,14,221
108.04
(1) (g) 1. Employment by a partnership
or limited liability company that
22is treated as a partnership under this chapter, if a one-half or greater ownership
23interest in the partnership
or limited liability company is or during such employment
24was owned or controlled, directly or indirectly, by the individual's spouse or child, or
1by the individual's parent if the individual is under age 18, or by a combination of 2
2or more of them.
SB340, s. 20
3Section
20. 108.04 (1) (g) 1L. of the statutes is repealed.
SB340, s. 21
4Section
21. 108.04 (1) (g) 2. and 3. of the statutes are amended to read:
SB340,14,115
108.04
(1) (g) 2. Employment by a corporation
or limited liability company that
6is treated as a corporation under this chapter, if one-half or more of the ownership
7interest, however designated or evidenced, in the corporation
or limited liability
8company is or during such employment was owned or controlled, directly or
9indirectly, by the individual or by the individual's spouse or child, or by the
10individual's parent if the individual is under age 18, or by a combination of 2 or more
11of them.
SB340,14,1612
3. Except where subd. 2. applies, employment by a corporation
or limited
13liability company that is treated as a corporation under this chapter, if one-fourth
14or more of the ownership interest, however designated or evidenced, in the
15corporation
or limited liability company is or during such employment was owned or
16controlled, directly or indirectly, by the individual.
SB340, s. 22
17Section
22. 108.04 (1) (gm) 1., 2., 3. and 4. (intro.) of the statutes are amended
18to read:
SB340,14,2119
108.04
(1) (gm) 1. Dissolution of the
family corporation, due to economic
20inviability, under ch. 180 or the analogous applicable laws of the jurisdiction in which
21the corporation is incorporated
or organized;
SB340,14,2222
2. Filing
for corporate of a petition in bankruptcy
by the family corporation;
SB340,14,2423
3. Filing
for personal of a petition in bankruptcy by all owners who are
24personally liable for any of the debts of the
family corporation; or
SB340,15,2
14. (intro.) Disposition of a total of 75% or more of the assets of the
family 2corporation using one or more of the following methods:
SB340, s. 23
3Section
23. 108.04 (2) (a) 3. of the statutes is renumbered 108.04 (2) (a) 3.
4(intro.) and amended to read:
SB340,15,195
108.04
(2) (a) 3. (intro.) The individual
is seeking suitable work during that
6week or, during the 156-
week period beginning on January 2, 2000, the individual
7conducts a reasonable search for suitable work during that week. The
reasonable
8search
required during the period specified in this subdivision for suitable work must
9include 2 actions that constitute a reasonable search as prescribed by rule of the
10department.
The department shall, by rule, require claimants to conduct a
11reasonable search for suitable work during the period beginning after the 156-week
12period specified in this subdivision and shall, by rule, prescribe standards for the
13search to be considered reasonable. This subdivision does not apply to an individual
14if the department determines that the individual is currently laid off from
15employment with an employer but there is a reasonable expectation of
16reemployment of the individual by that employer. In determining whether the
17individual has a reasonable expectation of reemployment by an employer, the
18department shall request the employer to verify the individual's employment status
19and shall also consider other factors, including:
SB340, s. 24
20Section
24. 108.04 (2) (a) 3. a. to c. of the statutes are created to read:
SB340,15,2121
108.04
(2) (a) 3. a. The history of layoffs and reemployments by the employer;
SB340,15,2322
b. Any information that the employer furnished to the individual or the
23department concerning the individual's anticipated reemployment date; and
SB340,15,2524
c. Whether the individual has recall rights with the employer under the terms
25of any applicable collective bargaining agreement.
SB340, s. 25
1Section
25. 108.04 (7) (h) of the statutes is amended to read:
SB340,16,62
108.04
(7) (h) The department shall charge to the fund's balancing account
3benefits paid to an employee that are otherwise chargeable to the account of an
4employer that is subject to the contribution requirements of ss. 108.17 and 108.18
5if the employee voluntarily terminates employment with that employer and par. (a),
6(c), (d), (e), (k), (L), (o), (p), (q), or (s)
or sub. (16) (b) applies.
SB340, s. 26
7Section
26. 108.04 (7) (r) of the statutes is amended to read:
SB340,16,188
108.04
(7) (r) Paragraph (a) does not apply if the department determines that
9the employee owns or controls, directly or indirectly, an ownership interest, however
10designated or evidenced, in a family corporation and the employee's employment was
11terminated by the employer because of an involuntary cessation of the business of
12the corporation under one or more of the conditions specified in sub. (1) (gm). In this
13paragraph, "family corporation" has the meaning given in s. 108.02 (15m) and also
14includes a corporation
or a limited liability company that is treated as a corporation
15under this chapter in which 50% or more of the ownership interest is or was owned
16or controlled, directly or indirectly, by one or more brothers or sisters of a claimant,
17or by a combination of one or more brothers or sisters and one or more of the persons
18specified in s. 108.02 (15m) (a).
SB340, s. 27
19Section
27. 108.04 (11) (cm) of the statutes is amended to read:
SB340,16,2520
108.04
(11) (cm)
Any If any person
who makes a false statement or
21representation in order to obtain benefits in the name of another person
, the benefits
22received by that person constitute a benefit overpayment. Such person may, by a
23determination or decision issued under s. 108.095, be required to repay the amount
24of the benefits obtained and be assessed an administrative assessment in an
25additional amount equal to not more than 50% of the amount of benefits obtained.
SB340, s. 28
1Section
28. 108.04 (16) (a) (intro.) of the statutes is amended to read:
SB340,17,72
108.04
(16) (a) (intro.)
Benefits
The department shall not
be reduced reduce
3benefits under sub. (1) (a), or
denied deny benefits under sub. (2)
(a) or (d) or (8) or
4s. 108.141 (3g) to any otherwise eligible individual for any week
because the
5individual is enrolled in a full-time as a result of the individual's enrollment in a 6course of vocational training or basic education which is a prerequisite to such
7training, provided
it is determined the department determines that:
SB340, s. 29
8Section
29. 108.04 (16) (a) 1. to 4. of the statutes are repealed and recreated
9to read:
SB340,17,1110
108.04
(16) (a) 1. The course is expected to increase the individual's
11opportunities to obtain employment;
SB340,17,1312
2. The training is given by a school established under s. 38.02 or other training
13institution approved by the department;
SB340,17,1414
3. The individual is enrolled full time as determined by the training institution;
SB340,17,1615
4. The course does not grant substantial credit leading to a bachelor's or higher
16degree; and
SB340, s. 30
17Section
30. 108.04 (16) (a) 5. of the statutes is created to read:
SB340,17,2018
108.04
(16) (a) 5. The individual is attending regularly and making satisfactory
19progress in the course. The department may require the training institution to file
20a certification showing the individual's attendance and progress.
SB340, s. 31
21Section
31. 108.04 (16) (b) and (c) of the statutes are repealed and recreated
22to read:
SB340,18,223
108.04
(16) (b) The department shall not apply any benefit disqualification
24under sub. (1) (b) 1., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that is not the
1result of training or basic education under par. (a) while an individual is enrolled in
2a course of training or education that meets the standards specified in par. (a).
SB340,18,73
(c) If an individual is enrolled in an a program administered by the department
4for the training of unemployed workers that was in existence on October 1, 2003,
5other than the Youth Apprenticeship Program under s.106.13 or a plan for training
6of youth approved under
29 USC 2822, then notwithstanding any failure of the
7program to meet the standards specified in par. (a):
SB340,18,108
1. The department shall not reduce benefits under sub. (1) (a) or deny benefits
9under sub. (2) (a) or (d) or (8) or s. 108.141 (3g) to an otherwise eligible individual as
10a result of the individual's enrollment in such training; and
SB340,18,1311
2. The department shall not apply benefit disqualifications under sub. (1) (b)
121., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that are not the result of the training
13while the individual is enrolled in the training.
SB340, s. 32
14Section
32. 108.04 (16) (d) and (e) of the statutes are created to read:
SB340,18,1715
108.04
(16) (d) If an individual is enrolled under the plan of any state for
16training under
19 USC 2296 or a plan for training of dislocated workers approved
17under
29 USC 2822:
SB340,18,1918
1. The department shall not deny benefits under sub. (7) as a result of the
19individual's leaving unsuitable work to enter or continue such training; and
SB340,18,2120
2. The requalifying requirements under subs. (7) and (8) do not apply while the
21individual is enrolled in such training.
SB340,18,2522
(e) The department shall charge to the fund's balancing account the cost of
23benefits paid to an individual that are otherwise chargeable to the account of an
24employer that is subject to the contribution requirements of ss. 108.17 and 108.18
25if the individual receives benefits based on the application of par. (b), (c) 2. or (d).
SB340, s. 33
1Section
33. 108.04 (17) (a) 1. and 2., (b) 1. and 2., (c) 1. and 2., (d), (e), (f), (g),
2(h), (i) and (k) (intro.) of the statutes are amended to read:
SB340,19,73
108.04
(17) (a) 1. During the period between 2 successive academic years or
4terms, if the school year employee performed such services for
an any educational
5institution in the first such year or term and if there is reasonable assurance that he
6or she will perform such services for
an any educational institution in the 2nd such
7year or term; or
SB340,19,138
2. During the period between 2 regular but not successive academic terms,
9when an agreement between an employer and a school year employee provides for
10such a period, if the school year employee performed such services for
an any 11educational institution in the first such term and if there is reasonable assurance
12that he or she will perform such services for
an
any educational institution in the 2nd
13such term.
SB340,19,1914
(b) 1. During the period between 2 successive academic years or terms, if the
15school year employee performed such services for
any such
a government unit,
16Indian tribe, or nonprofit organization in the first such year or term and if there is
17reasonable assurance that he or she will perform such services for
any such
a 18government unit, Indian tribe, or nonprofit organization in the 2nd such year or
19term; or
SB340,19,2520
2. During the period between 2 regular but not successive academic terms,
21when an agreement between an employer and a school year employee provides for
22such a period, if the school year employee performed such services for
any such
a
23government unit, Indian tribe, or nonprofit organization in the first such term and
24if there is reasonable assurance that he or she will perform such services for
any such
25 a government unit, Indian tribe, or nonprofit organization in the 2nd such term.
SB340,20,5
1(c) 1. During the period between 2 successive academic years or terms, if the
2school year employee performed such services for
an
any educational service agency
3in the first such year or term and if there is reasonable assurance that he or she will
4perform such services for
an any educational service agency in the 2nd such year or
5term; or
SB340,20,116
2. During the period between 2 regular but not successive academic terms,
7when an agreement between an employer and a school year employee provides for
8such a period, if the school year employee performed such services for
an any 9educational service agency in the first such term and if there is reasonable assurance
10that he or she will perform such services for
an
any educational service agency in the
112nd such term.
SB340,20,1812
(d) A school year employee of an educational institution who performs services
13other than in an instructional, research or principal administrative capacity is
14ineligible for benefits based on such services for any week of unemployment which
15occurs during a period between 2 successive academic years or terms if the school
16year employee performed such services for
an any educational institution in the first
17such year or term and there is reasonable assurance that he or she will perform such
18services for
an any educational institution in the 2nd such year or term.
SB340,21,319
(e) A school year employee of a government unit, Indian tribe, or nonprofit
20organization which provides services to or on behalf of
an any educational institution
21who performs services other than in an instructional, research or principal
22administrative capacity is ineligible for benefits based on such services for any week
23of unemployment which occurs during a period between 2 successive academic years
24or terms if the school year employee performed such services for
any such
a 25government unit or nonprofit organization in the first such year or term and there
1is reasonable assurance that he or she will perform such services for
any such
a 2government unit, Indian tribe, or nonprofit organization in the 2nd such year or
3term.
SB340,21,124
(f) A school year employee of an educational service agency who performs
5services other than in an instructional, research or principal administrative
6capacity, and who provides such services in an educational institution or to or on
7behalf of an educational institution, is ineligible for benefits based on such services
8for any week of unemployment which occurs during a period between 2 successive
9academic years or terms if the school year employee performed such services for
an 10any educational service agency in the first such year or term and there is reasonable
11assurance that he or she will perform such services for
an any educational service
12agency in the 2nd such year or term.
SB340,21,2013
(g) A school year employee of an educational institution who performs services
14as described in par. (a) or (d) is ineligible for benefits based on such services for any
15week of unemployment which occurs during an established and customary vacation
16period or holiday recess if the school year employee performed such services for
an 17any educational institution in the period immediately before the vacation period or
18holiday recess, and there is reasonable assurance that he or she will perform the
19services described in par. (a) or (d) for
an any educational institution in the period
20immediately following the vacation period or holiday recess.
SB340,22,621
(h) A school year employee of a government unit, Indian tribe, or nonprofit
22organization which provides services to or on behalf of an educational institution
23who performs the services described in par. (b) or (e) is ineligible for benefits based
24on such services for any week of unemployment which occurs during an established
25and customary vacation period or holiday recess if the school year employee
1performed such services for
any such
a government unit, Indian tribe, or nonprofit
2organization in the period immediately before the vacation period or holiday recess,
3and there is reasonable assurance that the school year employee will perform the
4services described in par. (b) or (e) for
any such
a government unit, Indian tribe, or
5nonprofit organization in the period immediately following the vacation period or
6holiday recess.
SB340,22,167
(i) A school year employee of an educational service agency who performs the
8services described in par. (c) or (f), and who provides such services in an educational
9institution or to or on behalf of an educational institution, is ineligible for benefits
10based on such services for any week of unemployment which occurs during an
11established and customary vacation period or holiday recess if the school year
12employee performed such services for
an any educational service agency in the period
13immediately before the vacation period or holiday recess, and there is reasonable
14assurance that the school year employee will perform the services described in par.
15(c) or (f) for
an any educational service agency in the period immediately following
16the vacation period or holiday recess.
SB340,22,2517
(k) (intro.) If benefits are reduced or denied to a school year employee who
18performed services other than in an instructional, research or principal
19administrative capacity under pars. (d) to (f), and the department later determines
20that the school year employee was not offered an opportunity to perform such
21services for
the an applicable employer
under pars. (d) to (f) in the 2nd academic year
22or term, the department shall recompute the school year employee's base period
23wages under sub. (4) (a) and ss. 108.05 (1) and 108.06 (1) and shall make retroactive
24payment of benefits for each week of such reduction or denial if the school year
25employee:
SB340, s. 34
1Section
34. 108.05 (7) (a) 1. of the statutes is amended to read:
SB340,23,82
108.05
(7) (a) 1. "Pension payment" means a pension, retirement, annuity, or
3other similar payment made to a claimant, based on the previous work of that
4claimant, whether or not payable on a periodic basis, from a governmental or other
5retirement system maintained or contributed to by an employer from which that
6claimant has base period wages
, other than a payment received under the federal
7Social Security Act (42 USC 301 et seq.) that is based in whole or in part upon taxes
8paid by the claimant.
SB340, s. 35
9Section
35. 108.05 (7) (b) of the statutes is amended to read:
SB340,23,1810
108.05
(7) (b)
Pension payment information. Any claimant who receives, is
11entitled to receive or has applied for a pension payment,
other than a payment
12received under the federal Social Security Act (42 USC 301 et seq.) that is based in
13whole or in part upon taxes paid by the claimant, and any employer by which the
14claimant was employed in his or her base period, shall furnish the department with
15such information relating to the payment as the department may request. Upon
16request of the department, the governmental or other retirement system responsible
17for making the payment shall report the information concerning the claimant's
18eligibility for and receipt of payments under that system to the department.
SB340, s. 36
19Section
36. 108.05 (7) (c) of the statutes is amended to read:
SB340,23,2320
108.05
(7) (c)
Required benefit reduction. If Except as provided in par. (cm), if 21a claimant actually or constructively receives a pension payment, the department
22shall reduce benefits otherwise payable to the claimant for a week of partial or total
23unemployment, but not below zero, if pars. (d) and (e) or if pars. (d) and (f) apply.
SB340, s. 37
24Section
37. 108.05 (7) (cm) of the statutes is created to read:
SB340,24,5
1108.05
(7) (cm)
Payments received under Social Security Act. If a claimant
2receives a pension payment under the federal Social Security Act (
42 USC 301 et
3seq.), the department shall not reduce the benefits otherwise payable to the claimant
4because the claimant contributed to a portion of the pension payment received by the
5claimant.
SB340, s. 38
6Section
38. 108.05 (7) (d) 1. (intro.) of the statutes is amended to read:
SB340,24,97
108.05
(7) (d) 1. (intro.) If a pension payment
to which par. (c) applies is not paid
8on a weekly basis, the department shall allocate and attribute the payment to
9specific weeks if:
SB340, s. 39
10Section
39. 108.05 (7) (f) (intro.) of the statutes is amended to read:
SB340,24,1511
108.05
(7) (f)
Partial or total employee funding. (intro.) If any portion of a
12pension payment
to which par. (c) applies that is actually or constructively received
13by a claimant under this subsection is funded by the claimant's contributions, the
14department shall compute the benefits payable for a week of partial or total
15unemployment as follows:
SB340, s. 40
16Section
40. 108.068 of the statutes is created to read:
SB340,24,23
17108.068 Treatment of limited liability companies and members. (1) 18Subject to subs. (2) to (6) and (8), the department shall treat a multimember limited
19liability company as a partnership and shall treat a single-member limited liability
20company as a sole proprietorship under this chapter unless the company has filed an
21election with the federal internal revenue service to be treated as a corporation for
22federal tax purposes and files proof with the department that the internal revenue
23service has agreed to treat the company as a corporation for such purposes.
SB340,25,4
24(2) The department shall treat a limited liability company that files proof
25under sub. (1) as a corporation under this chapter beginning on the same date that
1the federal internal revenue service treats the company as a corporation for federal
2tax purposes, except that for benefit purposes the treatment shall apply on the same
3date that the internal revenue service applies the treatment or the date that proof
4is filed with the department, whichever is later.