SB340: Bill Text

SB340,13,14 108.025 (2) If an employer having is organized as a corporation or limited liability company that is treated as a corporation under this chapter, the employer has no annual payroll for the calendar year preceding an election or an employer having has an annual payroll of less than the amount specified in s. 108.18 (9) which establishes separate solvency contribution rates for the calendar year preceding an election, and the employer files a notice of election, in the manner prescribed by the department, to exclude the service of all of its principal officers who have a direct or indirect substantial ownership interest in the corporation or limited liability company, employment does not include the service of those officers.

SB340,13,19 (6) A principal officer has a direct or indirect substantial ownership interest in a corporation or limited liability company that is treated as a corporation under this section if 25% or more of the ownership interest, however designated or evidenced, in the corporation or limited liability company is owned or controlled, directly or indirectly, by the officer.

SB340, s. 19 Section 19. 108.04 (1) (g) 1. of the statutes is amended to read:

SB340,14,2 108.04 (1) (g) 1. Employment by a partnership or limited liability company that is treated as a partnership under this chapter, if a one-half or greater ownership interest in the partnership or limited liability company is or during such employment was owned or controlled, directly or indirectly, by the individual's spouse or child, or by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them.

SB340, s. 20 Section 20. 108.04 (1) (g) 1L. of the statutes is repealed.

SB340, s. 21 Section 21. 108.04 (1) (g) 2. and 3. of the statutes are amended to read:

SB340,14,11 108.04 (1) (g) 2. Employment by a corporation or limited liability company that is treated as a corporation under this chapter, if one-half or more of the ownership interest, however designated or evidenced, in the corporation or limited liability company is or during such employment was owned or controlled, directly or indirectly, by the individual or by the individual's spouse or child, or by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them.

SB340,14,16 3. Except where subd. 2. applies, employment by a corporation or limited liability company that is treated as a corporation under this chapter, if one-fourth or more of the ownership interest, however designated or evidenced, in the corporation or limited liability company is or during such employment was owned or controlled, directly or indirectly, by the individual.

SB340, s. 22 Section 22. 108.04 (1) (gm) 1., 2., 3. and 4. (intro.) of the statutes are amended to read:

SB340,14,21 108.04 (1) (gm) 1. Dissolution of the family corporation, due to economic inviability, under ch. 180 or the analogous applicable laws of the jurisdiction in which the corporation is incorporated or organized;

SB340,14,22 2. Filing for corporate of a petition in bankruptcy by the family corporation;

SB340,14,24 3. Filing for personal of a petition in bankruptcy by all owners who are personally liable for any of the debts of the family corporation; or

SB340,15,2 4. (intro.) Disposition of a total of 75% or more of the assets of the family corporation using one or more of the following methods:

SB340, s. 23 Section 23. 108.04 (2) (a) 3. of the statutes is renumbered 108.04 (2) (a) 3. (intro.) and amended to read:

SB340,15,19 108.04 (2) (a) 3. (intro.) The individual is seeking suitable work during that week or, during the 156-week period beginning on January 2, 2000, the individual conducts a reasonable search for suitable work during that week. The reasonable search required during the period specified in this subdivision for suitable work must include 2 actions that constitute a reasonable search as prescribed by rule of the department. The department shall, by rule, require claimants to conduct a reasonable search for suitable work during the period beginning after the 156-week period specified in this subdivision and shall, by rule, prescribe standards for the search to be considered reasonable. This subdivision does not apply to an individual if the department determines that the individual is currently laid off from employment with an employer but there is a reasonable expectation of reemployment of the individual by that employer. In determining whether the individual has a reasonable expectation of reemployment by an employer, the department shall request the employer to verify the individual's employment status and shall also consider other factors, including:

SB340, s. 24 Section 24. 108.04 (2) (a) 3. a. to c. of the statutes are created to read:

SB340,15,21 108.04 (2) (a) 3. a. The history of layoffs and reemployments by the employer;

SB340,15,23 b. Any information that the employer furnished to the individual or the department concerning the individual's anticipated reemployment date; and

SB340,15,25 c. Whether the individual has recall rights with the employer under the terms of any applicable collective bargaining agreement.

SB340, s. 25 Section 25. 108.04 (7) (h) of the statutes is amended to read:

SB340,16,6 108.04 (7) (h) The department shall charge to the fund's balancing account benefits paid to an employee that are otherwise chargeable to the account of an employer that is subject to the contribution requirements of ss. 108.17 and 108.18 if the employee voluntarily terminates employment with that employer and par. (a), (c), (d), (e), (k), (L), (o), (p), (q), or (s) or sub. (16) (b) applies.

SB340, s. 26 Section 26. 108.04 (7) (r) of the statutes is amended to read:

SB340,16,18 108.04 (7) (r) Paragraph (a) does not apply if the department determines that the employee owns or controls, directly or indirectly, an ownership interest, however designated or evidenced, in a family corporation and the employee's employment was terminated by the employer because of an involuntary cessation of the business of the corporation under one or more of the conditions specified in sub. (1) (gm). In this paragraph, "family corporation" has the meaning given in s. 108.02 (15m) and also includes a corporation or a limited liability company that is treated as a corporation under this chapter in which 50% or more of the ownership interest is or was owned or controlled, directly or indirectly, by one or more brothers or sisters of a claimant, or by a combination of one or more brothers or sisters and one or more of the persons specified in s. 108.02 (15m) (a).

SB340, s. 27 Section 27. 108.04 (11) (cm) of the statutes is amended to read:

SB340,16,25 108.04 (11) (cm) Any If any person who makes a false statement or representation in order to obtain benefits in the name of another person, the benefits received by that person constitute a benefit overpayment. Such person may, by a determination or decision issued under s. 108.095, be required to repay the amount of the benefits obtained and be assessed an administrative assessment in an additional amount equal to not more than 50% of the amount of benefits obtained.

SB340, s. 28 Section 28. 108.04 (16) (a) (intro.) of the statutes is amended to read:

SB340,17,7 108.04 (16) (a) (intro.) Benefits The department shall not be reduced reduce benefits under sub. (1) (a), or denied deny benefits under sub. (2) (a) or (d) or (8) or s. 108.141 (3g) to any otherwise eligible individual for any week because the individual is enrolled in a full-time as a result of the individual's enrollment in a course of vocational training or basic education which is a prerequisite to such training, provided it is determined the department determines that:

SB340, s. 29 Section 29. 108.04 (16) (a) 1. to 4. of the statutes are repealed and recreated to read:

SB340,17,11 108.04 (16) (a) 1. The course is expected to increase the individual's opportunities to obtain employment;

SB340,17,13 2. The training is given by a school established under s. 38.02 or other training institution approved by the department;

SB340,17,14 3. The individual is enrolled full time as determined by the training institution;

SB340,17,16 4. The course does not grant substantial credit leading to a bachelor's or higher degree; and

SB340, s. 30 Section 30. 108.04 (16) (a) 5. of the statutes is created to read:

SB340,17,20 108.04 (16) (a) 5. The individual is attending regularly and making satisfactory progress in the course. The department may require the training institution to file a certification showing the individual's attendance and progress.

SB340, s. 31 Section 31. 108.04 (16) (b) and (c) of the statutes are repealed and recreated to read:

SB340,18,2 108.04 (16) (b) The department shall not apply any benefit disqualification under sub. (1) (b) 1., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that is not the result of training or basic education under par. (a) while an individual is enrolled in a course of training or education that meets the standards specified in par. (a).

SB340,18,7 (c) If an individual is enrolled in an a program administered by the department for the training of unemployed workers that was in existence on October 1, 2003, other than the Youth Apprenticeship Program under s.106.13 or a plan for training of youth approved under 29 USC 2822, then notwithstanding any failure of the program to meet the standards specified in par. (a):

SB340,18,10 1. The department shall not reduce benefits under sub. (1) (a) or deny benefits under sub. (2) (a) or (d) or (8) or s. 108.141 (3g) to an otherwise eligible individual as a result of the individual's enrollment in such training; and

SB340,18,13 2. The department shall not apply benefit disqualifications under sub. (1) (b) 1., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that are not the result of the training while the individual is enrolled in the training.

SB340, s. 32 Section 32. 108.04 (16) (d) and (e) of the statutes are created to read:

SB340,18,17 108.04 (16) (d) If an individual is enrolled under the plan of any state for training under 19 USC 2296 or a plan for training of dislocated workers approved under 29 USC 2822:

SB340,18,19 1. The department shall not deny benefits under sub. (7) as a result of the individual's leaving unsuitable work to enter or continue such training; and

SB340,18,21 2. The requalifying requirements under subs. (7) and (8) do not apply while the individual is enrolled in such training.

SB340,18,25 (e) The department shall charge to the fund's balancing account the cost of benefits paid to an individual that are otherwise chargeable to the account of an employer that is subject to the contribution requirements of ss. 108.17 and 108.18 if the individual receives benefits based on the application of par. (b), (c) 2. or (d).

SB340, s. 33 Section 33. 108.04 (17) (a) 1. and 2., (b) 1. and 2., (c) 1. and 2., (d), (e), (f), (g), (h), (i) and (k) (intro.) of the statutes are amended to read:

SB340,19,7 108.04 (17) (a) 1. During the period between 2 successive academic years or terms, if the school year employee performed such services for an any educational institution in the first such year or term and if there is reasonable assurance that he or she will perform such services for an any educational institution in the 2nd such year or term; or

SB340,19,13 2. During the period between 2 regular but not successive academic terms, when an agreement between an employer and a school year employee provides for such a period, if the school year employee performed such services for an any educational institution in the first such term and if there is reasonable assurance that he or she will perform such services for an any educational institution in the 2nd such term.

SB340,19,19 (b) 1. During the period between 2 successive academic years or terms, if the school year employee performed such services for any such a government unit, Indian tribe, or nonprofit organization in the first such year or term and if there is reasonable assurance that he or she will perform such services for any such a government unit, Indian tribe, or nonprofit organization in the 2nd such year or term; or

SB340,19,25 2. During the period between 2 regular but not successive academic terms, when an agreement between an employer and a school year employee provides for such a period, if the school year employee performed such services for any such a government unit, Indian tribe, or nonprofit organization in the first such term and if there is reasonable assurance that he or she will perform such services for any such a government unit, Indian tribe, or nonprofit organization in the 2nd such term.

SB340,20,5 (c) 1. During the period between 2 successive academic years or terms, if the school year employee performed such services for an any educational service agency in the first such year or term and if there is reasonable assurance that he or she will perform such services for an any educational service agency in the 2nd such year or term; or

SB340,20,11 2. During the period between 2 regular but not successive academic terms, when an agreement between an employer and a school year employee provides for such a period, if the school year employee performed such services for an any educational service agency in the first such term and if there is reasonable assurance that he or she will perform such services for an any educational service agency in the 2nd such term.

SB340,20,18 (d) A school year employee of an educational institution who performs services other than in an instructional, research or principal administrative capacity is ineligible for benefits based on such services for any week of unemployment which occurs during a period between 2 successive academic years or terms if the school year employee performed such services for an any educational institution in the first such year or term and there is reasonable assurance that he or she will perform such services for an any educational institution in the 2nd such year or term.

SB340,21,3 (e) A school year employee of a government unit, Indian tribe, or nonprofit organization which provides services to or on behalf of an any educational institution who performs services other than in an instructional, research or principal administrative capacity is ineligible for benefits based on such services for any week of unemployment which occurs during a period between 2 successive academic years or terms if the school year employee performed such services for any such a government unit or nonprofit organization in the first such year or term and there is reasonable assurance that he or she will perform such services for any such a government unit, Indian tribe, or nonprofit organization in the 2nd such year or term.

SB340,21,12 (f) A school year employee of an educational service agency who performs services other than in an instructional, research or principal administrative capacity, and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs during a period between 2 successive academic years or terms if the school year employee performed such services for an any educational service agency in the first such year or term and there is reasonable assurance that he or she will perform such services for an any educational service agency in the 2nd such year or term.

SB340,21,20 (g) A school year employee of an educational institution who performs services as described in par. (a) or (d) is ineligible for benefits based on such services for any week of unemployment which occurs during an established and customary vacation period or holiday recess if the school year employee performed such services for an any educational institution in the period immediately before the vacation period or holiday recess, and there is reasonable assurance that he or she will perform the services described in par. (a) or (d) for an any educational institution in the period immediately following the vacation period or holiday recess.

SB340,22,6 (h) A school year employee of a government unit, Indian tribe, or nonprofit organization which provides services to or on behalf of an educational institution who performs the services described in par. (b) or (e) is ineligible for benefits based on such services for any week of unemployment which occurs during an established and customary vacation period or holiday recess if the school year employee performed such services for any such a government unit, Indian tribe, or nonprofit organization in the period immediately before the vacation period or holiday recess, and there is reasonable assurance that the school year employee will perform the services described in par. (b) or (e) for any such a government unit, Indian tribe, or nonprofit organization in the period immediately following the vacation period or holiday recess.

SB340,22,16 (i) A school year employee of an educational service agency who performs the services described in par. (c) or (f), and who provides such services in an educational institution or to or on behalf of an educational institution, is ineligible for benefits based on such services for any week of unemployment which occurs during an established and customary vacation period or holiday recess if the school year employee performed such services for an any educational service agency in the period immediately before the vacation period or holiday recess, and there is reasonable assurance that the school year employee will perform the services described in par. (c) or (f) for an any educational service agency in the period immediately following the vacation period or holiday recess.

SB340,22,25 (k) (intro.) If benefits are reduced or denied to a school year employee who performed services other than in an instructional, research or principal administrative capacity under pars. (d) to (f), and the department later determines that the school year employee was not offered an opportunity to perform such services for the an applicable employer under pars. (d) to (f) in the 2nd academic year or term, the department shall recompute the school year employee's base period wages under sub. (4) (a) and ss. 108.05 (1) and 108.06 (1) and shall make retroactive payment of benefits for each week of such reduction or denial if the school year employee:

SB340, s. 34 Section 34. 108.05 (7) (a) 1. of the statutes is amended to read:

SB340,23,8 108.05 (7) (a) 1. "Pension payment" means a pension, retirement, annuity, or other similar payment made to a claimant, based on the previous work of that claimant, whether or not payable on a periodic basis, from a governmental or other retirement system maintained or contributed to by an employer from which that claimant has base period wages, other than a payment received under the federal Social Security Act (42 USC 301 et seq.) that is based in whole or in part upon taxes paid by the claimant.

SB340, s. 35 Section 35. 108.05 (7) (b) of the statutes is amended to read:

SB340,23,18 108.05 (7) (b) Pension payment information. Any claimant who receives, is entitled to receive or has applied for a pension payment, other than a payment received under the federal Social Security Act (42 USC 301 et seq.) that is based in whole or in part upon taxes paid by the claimant, and any employer by which the claimant was employed in his or her base period, shall furnish the department with such information relating to the payment as the department may request. Upon request of the department, the governmental or other retirement system responsible for making the payment shall report the information concerning the claimant's eligibility for and receipt of payments under that system to the department.

SB340, s. 36 Section 36. 108.05 (7) (c) of the statutes is amended to read:

SB340,23,23 108.05 (7) (c) Required benefit reduction. If Except as provided in par. (cm), if a claimant actually or constructively receives a pension payment, the department shall reduce benefits otherwise payable to the claimant for a week of partial or total unemployment, but not below zero, if pars. (d) and (e) or if pars. (d) and (f) apply.

SB340, s. 37 Section 37. 108.05 (7) (cm) of the statutes is created to read:

SB340,24,5 108.05 (7) (cm) Payments received under Social Security Act. If a claimant receives a pension payment under the federal Social Security Act (42 USC 301 et seq.), the department shall not reduce the benefits otherwise payable to the claimant because the claimant contributed to a portion of the pension payment received by the claimant.

SB340, s. 38 Section 38. 108.05 (7) (d) 1. (intro.) of the statutes is amended to read:

SB340,24,9 108.05 (7) (d) 1. (intro.) If a pension payment to which par. (c) applies is not paid on a weekly basis, the department shall allocate and attribute the payment to specific weeks if:

SB340, s. 39 Section 39. 108.05 (7) (f) (intro.) of the statutes is amended to read:

SB340,24,15 108.05 (7) (f) Partial or total employee funding. (intro.) If any portion of a pension payment to which par. (c) applies that is actually or constructively received by a claimant under this subsection is funded by the claimant's contributions, the department shall compute the benefits payable for a week of partial or total unemployment as follows:

SB340, s. 40 Section 40. 108.068 of the statutes is created to read:

SB340,24,23 108.068 Treatment of limited liability companies and members. (1) Subject to subs. (2) to (6) and (8), the department shall treat a multimember limited liability company as a partnership and shall treat a single-member limited liability company as a sole proprietorship under this chapter unless the company has filed an election with the federal internal revenue service to be treated as a corporation for federal tax purposes and files proof with the department that the internal revenue service has agreed to treat the company as a corporation for such purposes.

SB340,25,4 (2) The department shall treat a limited liability company that files proof under sub. (1) as a corporation under this chapter beginning on the same date that the federal internal revenue service treats the company as a corporation for federal tax purposes, except that for benefit purposes the treatment shall apply on the same date that the internal revenue service applies the treatment or the date that proof is filed with the department, whichever is later.

SB340,25,8 (3) Subject to subs. (1), (2), and (6) to (8), a limited liability company that is treated as a corporation for federal tax purposes shall be treated as a corporation under this chapter, and each member of the limited liability company shall be treated as a corporate officer for contribution and benefit purposes.

SB340,25,13 (4) Subject to subs. (2) and (6) to (8), a multimember limited liability company that is not treated as a corporation for federal tax purposes shall be treated as a partnership under this chapter, and the members of the limited liability company shall be treated for contribution and benefit purposes as partners of that partnership.

SB340,25,17 (5) Subject to subs. (2) and (6) to (8), a single-member limited liability company that is not treated as a corporation for federal tax purposes shall be treated as a sole proprietorship under this chapter, and the member shall be treated as a sole proprietor for contribution and benefit purposes.

SB340,25,20 (6) The department may, in the interests of justice or to prevent fraud upon the unemployment insurance program, determine that a member of a limited liability company is an employee of that company.

SB340,26,2 (7) Subject to subs. (2) to (6), if a limited liability company is treated as a corporation under this chapter the department shall treat the company as a partnership under this chapter, if the company has multiple members or shall treat the company as a sole proprietorship under this chapter if the company has a single member if the company files proof with the department that the internal revenue service has agreed to treat the company as a partnership or sole proprietorship for federal tax purposes.

SB340,26,9 (8) The department shall treat a limited liability company that files proof under sub. (7) as a partnership or sole proprietorship under this chapter beginning on the same date that the federal internal revenue service treats the company as a partnership or sole proprietorship for federal tax purposes, except that for benefit purposes the treatment shall apply on the same date that the internal revenue service applies the treatment or the date that proof is filed with the department, whichever is later.

SB340, s. 41 Section 41. 108.09 (4) (c) of the statutes is amended to read:

SB340,27,8 108.09 (4) (c) Late appeal. If a party files an appeal which is not timely, an appeal tribunal shall review the appellant's written reasons for filing the late appeal. If those reasons, when taken as true and construed most favorably to the appellant, do not constitute a reason beyond the appellant's control, the appeal tribunal may dismiss the appeal without a hearing and issue a decision accordingly. Otherwise, the department may schedule a hearing concerning the issue question of whether the party's failure to timely file the appeal was filed late for a reason that was beyond the party's appellant's control. The department may also provisionally schedule a hearing concerning any matter in the determination. If, after hearing testimony, the appeal tribunal finds that the party's failure to timely file the appeal was not for a reason beyond the party's control, the appeal tribunal shall issue a decision containing this finding and dismissing the appeal. If, after hearing testimony, the appeal tribunal finds that the party's failure to timely file an appeal was for a reason beyond the party's control, the appeal tribunal shall issue a decision containing this finding. The being appealed. After hearing testimony on the late appeal question, the appeal tribunal shall issue a decision which makes ultimate findings of fact and conclusions of law concerning whether the the appellant's appeal was filed late for a reason that was beyond the appellant's control and which, in accordance with those findings and conclusions, either dismisses the appeal or determines that the appeal was filed late for a reason that was beyond the appellant's control. If the appeal is not dismissed, the same or another appeal tribunal established by the department for this purpose, after conducting a hearing, shall then issue a decision under sub. (3) (b) after conducting a hearing concerning any matter in the determination.

SB340, s. 42 Section 42. 108.14 (8s) (a) and (b) of the statutes are amended to read:

SB340,27,16 108.14 (8s) (a) Overpayments of unemployment insurance benefits as determined under this chapter may be recovered by offset recouped from unemployment insurance benefits otherwise payable under the unemployment insurance law of another state, and overpayments of unemployment insurance benefits as determined under the unemployment insurance law of that other state may be recovered by offset recouped from unemployment insurance benefits otherwise payable under this chapter; and

SB340,28,8 (b) Overpayments of unemployment insurance benefits as determined under applicable federal law, with respect to benefits or allowances for unemployment provided under a federal program administered by this state under an agreement with the U.S. secretary of labor, may be recovered by offset recouped from unemployment insurance benefits otherwise payable under that program, or under the unemployment insurance law of this state or of another state or any such federal unemployment benefit or allowance program administered by the other state under an agreement with the U.S. secretary of labor if the other state has in effect a reciprocal agreement with the U.S. secretary of labor as authorized by 42 USC 503 (g) (2), if the United States agrees, as provided in the reciprocal agreement with this state entered into under 42 USC 503 (g) (2), that overpayments of unemployment insurance benefits as determined under this chapter, and overpayments as determined under the unemployment insurance law of another state which has in effect a reciprocal agreement with the U.S. secretary of labor as authorized by 42 USC 503 (g) (2), may be recovered by offset recouped from benefits or allowances for unemployment otherwise payable under a federal program administered by this state or the other state under an agreement with the U.S. secretary of labor.

SB340, s. 43 Section 43. 108.16 (3) (a) of the statutes is amended to read:

SB340,28,15 108.16 (3) (a) Any overpayment for which the claimant's liability to reimburse the fund is established under s. 108.22 (8) or any assessment under s. 108.04 (11) (cm) for which a final determination has been issued under s. 108.09 upon receipt of certification by the department that reasonable efforts have been made to recover the overpayment or the amount of the assessment and that it the amount due is uncollectible.

SB340, s. 44 Section 44. 108.16 (6m) (a) of the statutes is amended to read:

SB340,28,19 108.16 (6m) (a) The benefits thus chargeable under s. 108.04 (1) (f), (5), (7) (h), (8) (a), or, (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (b), (5m), (6), or (8), 108.14 (8n) (e), 108.141, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).

SB340, s. 45 Section 45. 108.16 (6m) (e) of the statutes is amended to read: