SB340: Bill Text

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:

SB340,28,23 108.16 (6m) (e) Any overpayment of benefits or assessment that is written off under sub. (3), unless except, in the case of an overpayment, if it is chargeable to an employer's account under s. 108.04 (13).

SB340, s. 46 Section 46. 108.16 (8) (b) (intro.) of the statutes is amended to read:

SB340,29,3 108.16 (8) (b) (intro.) If the business of any employer is transferred to a single transferee, the transferee is deemed a successor for purposes of this chapter if the department determines that all of the following conditions have been satisfied:

SB340, s. 47 Section 47. 108.16 (8) (b) 2. of the statutes is amended to read:

SB340,29,8 108.16 (8) (b) 2. The transfer included 100% at least 25% of the transferor's total business on as measured by comparing the payroll experience assignable to the the portion of the business transferred with the transferor's total payroll experience for the last 4 completed quarters immediately preceding the date of the transfer.

SB340, s. 48 Section 48. 108.16 (8) (c) 4. of the statutes is repealed.

SB340, s. 49 Section 49. 108.16 (8) (e) 4. of the statutes is repealed.

SB340, s. 50 Section 50. 108.16 (8) (f) of the statutes is amended to read:

SB340,29,21 108.16 (8) (f) The successor shall take over and continue the transferor's account, including its positive or negative balance and all other aspects of its experience under this chapter. If the transfer included less than 100% of the transferor's total assets on the date of the transfer, the department shall allocate the transferor's experience to the successor in proportion to the payroll assignable to the transferred business and the liability of the successor shall be proportioned to the extent of the transferred business. The transferor and the successor shall be jointly and severally liable for any amounts owed by the transferor to the fund and to the administrative account at the time of the transfer, but a successor under par. (c) is not liable for the debts of the transferor except in the case of fraud or malfeasance.

SB340, s. 51 Section 51. 108.16 (12) of the statutes is created to read:

SB340,30,5 108.16 (12) The fund's treasurer shall estimate at the end of each calendar quarter the earnings rate payable on the fund's bank balances and the earnings rate payable by the federal unemployment account under title XII of the Social Security Act (42 USC 1321 to 1324) for the following quarter. Based on these estimates, the treasurer shall pay for the cost of banking services incurred by the fund in the following quarter either by maintaining compensating bank balances or by payment for the services from the appropriation under s. 20.445 (1) (ne), whichever payment method is estimated to yield the highest net earnings for the fund.

SB340, s. 52 Section 52. 108.161 (4) (c) of the statutes, as affected by 2003 Wisconsin Act 33, is amended to read:

SB340,30,13 108.161 (4) (c) Specifying that the appropriated amounts are available for obligation solely within the 2 years beginning on the appropriation law's date of enactment. This paragraph does not apply to the appropriation appropriations under s. 20.445 (1) (nd) and (ne) or to any amounts expended from the appropriation under s. 20.445 (1) (nb) from moneys transferred to this state on March 13, 2002, pursuant to section 903 (d) of the federal Social Security Act.

SB340, s. 53 Section 53. 108.161 (8) of the statutes is amended to read:

SB340,30,23 108.161 (8) If any sums are appropriated and spent hereunder to buy land and to build a suitable employment security building thereon, or to purchase information technology hardware and software, then any federal moneys thereafter credited to the fund or paid to the department by way of gradual reimbursement of such employment security capital expenditures, or in lieu of the estimated periodic amounts which would otherwise (in the absence of such expenditures) be federally granted for the rental of substantially equivalent quarters, shall be credited to the account created by sub. (1), consistently with any federal requirements applicable to the handling and crediting of such moneys.

SB340, s. 54 Section 54. 108.162 (3) of the statutes, as affected by 2003 Wisconsin Act 33, is amended to read:

SB340,31,6 108.162 (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, (nd) and (ne) 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.

SB340, s. 55 Section 55. 108.19 (1e) (a) and (d) of the statutes are amended to read:

SB340,31,14 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an employer that finances benefits by reimbursement in lieu of contributions under s. 108.15, 108.151, or 108.152 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 2004 2008 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.

SB340,31,20 (d) The department may expend the moneys received from assessments levied under this subsection in the amounts authorized under s. 20.445 (1) (gh) for the renovation and modernization of unemployment insurance information technology systems, including the tax and accounting system, and specifically including development and implementation of a new system and reengineering of automated processes and manual business functions.

SB340, s. 56 Section 56. 108.22 (2) (b) of the statutes is amended to read:

SB340,32,6 108.22 (2) (b) The clerk of circuit court shall accept, file and enter the each warrant under par. (a) and each satisfaction, release, or withdrawal under subs. (5), (6), and (8m) in the judgment and lien docket without prepayment of any fee, but the clerk of circuit court shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31 unless a different billing period is agreed to between the clerk of circuit court and the department. The fees shall then be paid by the department, but the fees provided by s. 814.61 (5) for entering the warrants shall be added to the amount of the warrant and collected from the employing unit when satisfaction or release is presented for entry.

SB340, s. 57 Section 57. 108.22 (8) (b) of the statutes is amended to read:

SB340,32,15 108.22 (8) (b) To recover any overpayment which is not otherwise repaid or recovery of which has not been waived, or any assessment under s. 108.04 (11) (cm), the department may offset recoup the amount of the overpayment against from benefits the individual would otherwise be eligible to receive, or file a warrant against the liable individual in the same manner as is provided in this section for collecting delinquent payments from employers, or both, but only to the extent of recovering the actual amount of the overpayment and any costs and disbursements, without interest.

SB340, s. 58 Section 58. 108.225 (1) (b) of the statutes is amended to read:

SB340,32,21 108.225 (1) (b) "Debt" means a delinquent contribution or repayment of a benefit overpayment, an assessment under s. 108.04 (11) (cm), or any liability of a 3rd party for failure to surrender to the department property or rights to property subject to levy after proceedings under sub. (4) (b) and s. 108.10 to determine that liability.

SB340, s. 59 Section 59. 108.225 (15) of the statutes is amended to read:

SB340,33,2 108.225 (15) Duration of levy. A levy is effective from the date on which the levy is first served on the 3rd party until the liability out of which the levy arose is satisfied, or until the levy is released or until one year from the date of service, whichever occurs first.

SB340, s. 60 Section 60. 108.225 (16) (intro.) of the statutes is renumbered 108.225 (16) (a) (intro.) and amended to read:

SB340,33,7 108.225 (16) (a) (intro.) In the case of benefit overpayments and forfeitures imposed upon an employing unit under s. 108.04 (11) (c), an individual debtor is entitled to an exemption from levy of the greater of the following:

SB340, s. 61 Section 61. 108.225 (16) (a) of the statutes is renumbered 108.225 (16) (a) 1. and amended to read:

SB340,33,11 108.225 (16) (a) 1. A subsistence allowance of 75% of the debtor's disposable earnings then due and owing;

SB340, s. 62 Section 62. 108.225 (16) (am) of the statutes is created to read:

SB340,33,15 108.225 (16) (am) 1. In the case of benefit overpayments, an individual debtor is entitled to an exemption from levy of 80% of the debtor's disposable earnings, except that:

SB340,33,18 a. A debtor's disposable earnings are totally exempt from levy if the debtor's wages are below the federal income guideline established under 42 USC 9902 (2) for a household of the debtor's size or the levy would cause that result.

SB340,33,20 b. Upon petition by a debtor demonstrating hardship, the department may increase the portion of the debtor's disposable earnings that are exempt from levy.

SB340,34,2 c. The department may decrease or eliminate the exemption from levy under this paragraph if a final determination has been issued under s. 108.09 or a judgment has been entered under s. 108.24 (1) in which the debtor has been found guilty of making a false statement or representation to obtain benefits and the benefits and any assessment under s. 108.04 (11) (cm) have not been paid or reimbursed at the time that the levy is issued, unless the fund's treasurer has written off the debt under s. 108.16 (3) (a).

SB340,34,4 2. The department shall by rule prescribe a methodology for application of the exemption applicable to a levy under subd. 1. a. at the time that the levy is issued.

SB340, s. 63 Section 63. 108.225 (16) (b) of the statutes is renumbered 108.225 (16) (a) 2.

SB340, s. 64 Section 64. 108.225 (16) (c) of the statutes is renumbered 108.225 (16) (a) 3. and amended to read:

SB340,34,11 108.225 (16) (a) 3. In the case of earnings for a period other than a week, a subsistence allowance computed so that it is equivalent to that provided in par. (b) subd. 2. using a multiple of the federal minimum hourly wage prescribed by rule of the department.

SB340, s. 65 Section 65. 2001 Wisconsin Act 35, section 72 (2) (a) 2. and 3. are repealed.

SB340, s. 66 Section 66. Nonstatutory provisions.

SB340,34,23 (1) Payment of outstanding bank service charges. Notwithstanding the treatment of sections 20.445 (1) (n) and (ne), 108.16 (12) and 108.161 (4) (c) of the statutes by this act, the treasurer of the unemployment reserve fund may transfer moneys from the appropriation account under section 20.445 (1) (n) of the statutes, as affected by this act, to the appropriation account under section 20.445 (1) (ne) of the statutes, as created by this act, and may thereafter pay any banking service costs incurred by the fund that are outstanding on the effective date of this subsection from the appropriation under section 20.445 (1) (ne) of the statutes, as created by this act, if the treasurer determines that the fund would realize higher net earnings by taking such action.