SB426,19,63 (f) This subsection applies only to discharges occurring during the period
4beginning on the first Sunday that follows the 90th day beginning after the effective
5date of this paragraph .... [revisor inserts date], and ending on the last day of the
64-year period that begins on that Sunday.
SB426, s. 22 7Section 22. 108.04 (7) (f) of the statutes is repealed.
SB426, s. 23 8Section 23. 108.04 (13) (c) of the statutes is amended to read:
SB426,20,79 108.04 (13) (c) If an employer, after notice of a benefit claim, fails to file an
10objection to the claim under s. 108.09 (1), any benefits allowable under any resulting
11benefit computation shall, unless the department applies a provision of this chapter
12to disqualify the claimant, be promptly paid. Except as otherwise provided in this
13paragraph, any eligibility question in objection to the claim raised by the employer
14after benefit payments to the claimant are commenced does not affect benefits paid
15prior to the end of the week in which a determination is issued as to the eligibility
16question unless the benefits are erroneously paid without fault on the part of the
17employer. If, during the period beginning on January 1, 2006, and ending on June
1828, 2008, an employer fails to provide correct and complete information requested by
19the department during a fact-finding investigation, but later provides the requested
20information, charges to the employer's account for benefits paid prior to the end of
21the week in which a redetermination is issued regarding the matter or, if no
22redetermination is issued, prior to the end of the week in which an appeal tribunal
23decision is issued regarding the matter, are not affected by the redetermination or
24decision, except as provided in par. (g).
If benefits are erroneously paid because the
25employer and the employee are at fault, the department shall charge the employer

1for the benefits and proceed to create an overpayment under s. 108.22 (8) (a). If
2benefits are erroneously paid without fault on the part of the employer, regardless
3of whether the employee is at fault, the department shall charge the benefits as
4provided in par. (d), unless par. (e) applies, and proceed to create an overpayment
5under s. 108.22 (8) (a). If benefits are erroneously paid because an employer is at
6fault and the department recovers the benefits erroneously paid under s. 108.22 (8),
7the recovery does not affect benefit charges made under this paragraph.
SB426, s. 24 8Section 24. 108.04 (13) (e) of the statutes is amended to read:
SB426,20,259 108.04 (13) (e) If the department erroneously pays benefits from one
10employer's account and a 2nd employer is at fault, the department shall credit the
11benefits paid to the first employer's account and charge the benefits paid to the 2nd
12employer's account. Filing of a tardy or corrected report or objection does not affect
13the 2nd employer's liability for benefits paid prior to the end of the week in which the
14department makes a recomputation of the benefits allowable or prior to the end of
15the week in which the department issues a determination concerning any eligibility
16question raised by the report or by the 2nd employer. If, during the period beginning
17on January 1, 2006, and ending on June 28, 2008, the 2nd employer fails to provide
18correct and complete information requested by the department during a fact-finding
19investigation, but later provides the requested information, the department shall
20charge to the account of the 2nd employer the cost of benefits paid prior to the end
21of the week in which a redetermination is issued regarding the matter or, if no
22redetermination is issued, prior to the end of the week in which an appeal tribunal
23decision is issued regarding the matter, except as provided in par. (g).
If the
24department recovers the benefits erroneously paid under s. 108.22 (8), the recovery
25does not affect benefit charges made under this paragraph.
SB426, s. 25
1Section 25. 108.04 (13) (g) of the statutes is created to read:
SB426,21,72 108.04 (13) (g) During the period beginning on January 1, 2006, and ending on
3June 28, 2008, if benefits are erroneously paid because an employer fails to provide
4correct and complete information requested by the department during a fact-finding
5investigation, the employer is at fault unless an appeal tribunal, the commission, or
6a court of competent jurisdiction finds that the employer had good cause for the
7failure to provide the information.
SB426, s. 26 8Section 26. 108.04 (16) (b) of the statutes is amended to read:
SB426,21,129 108.04 (16) (b) The department shall not apply any benefit disqualification
10under sub. (1) (b) 1., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that is not the
11result of training or basic education under par. (a) while an individual is enrolled in
12a course of training or education that meets the standards specified in par. (a).
SB426, s. 27 13Section 27. 108.04 (16) (c) 2. of the statutes is amended to read:
SB426,21,1614 108.04 (16) (c) 2. The department shall not apply benefit disqualifications
15under sub. (1) (b) 1., (2) (a) or (d), (7) (c), or (8) (e) or s. 108.141 (3g) that are not the
16result of the training while the individual is enrolled in the training.
SB426, s. 28 17Section 28. 108.05 (1) (j) to (m) of the statutes are repealed.
SB426, s. 29 18Section 29. 108.05 (1) (n) (intro.) of the statutes is amended to read:
SB426,22,719 108.05 (1) (n) (intro.) Each eligible employee shall be paid benefits for each
20week of total unemployment which commences on or after December 29, 2002, and
21before January 1, 2006,
at the weekly benefit rate specified in this paragraph.
22Unless sub. (1m) applies, the weekly benefit rate shall equal 4% of the employee's
23base period wages which were paid during that quarter of the employee's base period
24in which the employee was paid the highest total wages, rounded down to the nearest
25whole dollar, except that, if that amount is less than the minimum amount shown

1in the following schedule, no benefits are payable to the employee and, if that amount
2is more than the maximum amount shown in the following schedule, the employee's
3weekly benefit rate shall be the maximum amount shown in the following schedule
4and except that, if the employee's benefits are exhausted during any week under s.
5108.06 (1), the employee shall be paid the remaining amount of benefits payable to
6the employee in lieu of the amount shown in the following schedule: [See Figure
7108.05 (1) (n) following]
SB426, s. 30 8Section 30. 108.05 (1) (o) and (p) of the statutes are created to read:
SB426,23,29 108.05 (1) (o) Each eligible employee shall be paid benefits for each week of
10total unemployment that commences on or after January 1, 2006, and before
11January 7, 2007, at the weekly benefit rate specified in this paragraph. Unless sub.
12(1m) applies, the weekly benefit rate shall equal 4 percent of the employee's base
13period wages that were paid during that quarter of the employee's base period in
14which the employee was paid the highest total wages, rounded down to the nearest
15whole dollar, except that, if that amount is less than the minimum amount shown
16in the following schedule, no benefits are payable to the employee and, if that amount
17is more than the maximum amount shown in the following schedule, the employee's
18weekly benefit rate shall be the maximum amount shown in the following schedule
19and except that, if the employee's benefits are exhausted during any week under s.
20108.06 (1), the employee shall be paid the remaining amount of benefits payable to

1the employee in lieu of the amount shown in the following schedule: [See Figure
2108.05 (1) (o) following]
SB426,23,4 4Figure 108.05 (1) (o):
SB426,36,21 (p) Each eligible employee shall be paid benefits for each week of total
2unemployment that commences on or after January 7, 2007, at the weekly benefit
3rate specified in this paragraph. Unless sub. (1m) applies, the weekly benefit rate
4shall equal 4 percent of the employee's base period wages that were paid during that
5quarter of the employee's base period in which the employee was paid the highest
6total wages, rounded down to the nearest whole dollar, except that, if that amount
7is less than the minimum amount shown in the following schedule, no benefits are
8payable to the employee and, if that amount is more than the maximum amount
9shown in the following schedule, the employee's weekly benefit rate shall be the
10maximum amount shown in the following schedule and except that, if the employee's
11benefits are exhausted during any week under s. 108.06 (1), the employee shall be

1paid the remaining amount of benefits payable to the employee in lieu of the amount
2shown in the following schedule: [See Figure 108.05 (1) (p) following]
SB426,36,4 4Figure 108.05 (1) (p):
SB426, s. 31 1Section 31. 108.05 (3) (a) of the statutes is amended to read:
SB426,49,14
1108.05 (3) (a) Except as provided in pars. (b) and (c), if an eligible employee
2earns wages in a given week, the first $30 of the wages shall be disregarded and the
3employee's applicable weekly benefit payment shall be reduced by 67% of the
4remaining amount, except that no such employee is eligible for benefits if the
5employee's benefit payment would be less than $5 for any week. For purposes of this
6paragraph, "wages" includes any salary reduction amounts earned that are not
7wages and that are deducted from the salary of a claimant by an employer pursuant
8to a salary reduction agreement under a cafeteria plan, within the meaning of 26
9USC 125
, and any amount that a claimant would have earned in available work
10which is treated as wages under s. 108.04 (1) (a), but excludes any amount that a
11claimant earns for services performed as a volunteer fire fighter, volunteer
12emergency medical technician or volunteer `first responder
. In applying this
13paragraph, the department shall disregard discrepancies of less than $2 between
14wages reported by employees and employers.
SB426, s. 32 15Section 32. 108.05 (10) (b) of the statutes is amended to read:
SB426,49,1616 108.05 (10) (b) Second, to recover overpayments under s. 108.22 (8) (b) 1.
SB426, s. 33 17Section 33. 108.068 (2) of the statutes is amended to read:
SB426,50,318 108.068 (2) The department shall treat a limited liability company that files
19proof under sub. (1) as a corporation under this chapter beginning on the same date
20that the federal internal revenue service treats the company as a corporation for
21federal tax purposes, except that for benefit purposes the treatment shall apply on
22the same date that the internal revenue service applies the treatment or the date
23that proof is filed with the department, whichever is later
to benefit years in
24existence on or beginning on or after the date that the federal internal revenue
25service treats the company as a corporation for federal tax purposes if the benefit

1year to which the treatment is to be applied has not ended on the date that the
2department first has notice of a benefit eligibility issue that relates to treatment of
3that limited liability company
.
SB426, s. 34 4Section 34. 108.068 (8) of the statutes is amended to read:
SB426,50,165 108.068 (8) The department shall treat a limited liability company that files
6proof under sub. (7) as a partnership or sole proprietorship under this chapter
7beginning on the same date that the federal internal revenue service treats the
8company as a partnership or sole proprietorship for federal tax purposes, except that
9for benefit purposes the treatment shall apply on the same date that the internal
10revenue service applies the treatment or the date that proof is filed with the
11department, whichever is later
to benefit years in existence on or beginning on or
12after the date that the federal internal revenue service treats the company as a
13partnership or sole proprietorship for federal tax purposes if the benefit year to
14which the treatment is to be applied has not ended on the date that the department
15first has notice of a benefit eligibility issue that relates to treatment of that liability
16company
.
SB426, s. 35 17Section 35. 108.09 (2) (bm) of the statutes is amended to read:
SB426,50,2118 108.09 (2) (bm) In determining whether an individual meets the conditions
19specified in s. 108.02 (12) (b) 2. a. or b. or, (bm) 1. or 2. 3. or 4., or (c) 1., the department
20shall not consider documents granting operating authority or licenses, or any state
21or federal laws or federal regulations granting such authority or licenses.
SB426, s. 36 22Section 36. 108.09 (4n) of the statutes is created to read:
SB426,51,323 108.09 (4n) Employment data system reports. If the department maintains
24a database system consisting of occupational information and employment
25conditions data, and an employee of the department, including an individual who

1serves as an appeal tribunal, creates a report from the system, the report constitutes
2prima facie evidence as to the matters contained in the report in any proceeding
3under this section if:
SB426,51,54 (a) The department has provided to the parties an explanation of the system
5and the reports created from the system prior to admission of the report.
SB426,51,86 (b) The parties have been given the opportunity to review and object to the
7report, including the accuracy of any information used in creating the report, prior
8to its admission into evidence.
SB426,51,99 (c) The report sets forth all of the information used in creating the report.
SB426, s. 37 10Section 37. 108.09 (4s) of the statutes is amended to read:
SB426,51,1511 108.09 (4s) Employee status. In determining whether an individual meets the
12conditions specified in s. 108.02 (12) (b) 2. a. or b. or , (bm) 1. or 2. 3. or 4., or (c) 1., the
13appeal tribunal shall not take administrative notice of or admit into evidence
14documents granting operating authority or licenses, or any state or federal laws or
15federal regulations granting such authority or licenses.
SB426, s. 38 16Section 38. 108.105 of the statutes is renumbered 108.105 (1) and amended
17to read:
SB426,51,2318 108.105 (1) The department may suspend the privilege of any agent to appear
19before the department at hearings under this chapter for a specified period if the
20department finds that the agent has engaged in an act of fraud or misrepresentation
21or, has repeatedly failed to comply with departmental rules, or has engaged in the
22solicitation of a claimant solely for the purpose of appearing at a hearing as the
23claimant's representative for pay.
SB426,52,2 24(3) Prior to imposing a suspension under this section, the secretary of
25workforce development or the secretary's designee shall conduct a hearing

1concerning the proposed suspension. The hearing shall be conducted under ch. 227
2and the decision of the department may be appealed under s. 227.52.
SB426, s. 39 3Section 39. 108.105 (2) of the statutes is created to read:
SB426,52,114 108.105 (2) The department may suspend the privilege of an agent to act as an
5employer's representative under this chapter for up to one year if, during any
612-month period, in 5 percent or more of all appeal tribunal hearings held in which
7employers represented by the agent are appellants there is a final appeal tribunal
8decision finding that the employer represented by the agent failed to provide correct
9and complete information requested by the department during a fact-finding
10investigation and there is no finding that the employer had good cause for that
11failure.
SB426, s. 40 12Section 40. 108.151 (4) (b) of the statutes is amended to read:
SB426,53,213 108.151 (4) (b) The fund's treasurer shall issue a receipt to the employer for its
14deposit of assurance. Any assurances shall be retained by the fund's treasurer in
15escrow, for the fund, until the employer's liability under its election is terminated,
16at which time they shall be returned to the employer, less any deductions made under
17this paragraph. The employer may at any time substitute assurances of equal or
18greater value. The treasurer may, with 10 days' notice to the employer, liquidate the
19assurances deposited to the extent necessary to satisfy any delinquent
20reimbursements or assessments due under this section together with any interest
21and any tardy filing fees due. The treasurer shall hold in escrow any cash remaining
22from the sale of the assurances, without interest. The fund's treasurer shall require
23the employer within 30 days following any liquidation of deposited assurances to
24deposit sufficient additional assurances to make whole the employer's deposit at the

1prior level. Any income from assurances held in escrow shall inure to and be the
2property of the employer.
SB426, s. 41 3Section 41. 108.151 (7) of the statutes is created to read:
SB426,53,54 108.151 (7) Uncollectible reimbursements. (a) In this subsection, "payroll"
5has the meaning given in s. 108.02 (21) (a).
SB426,53,96 (b) Except as provided in par. (f), each employer that has elected
7reimbursement financing under this section and that is subject to this chapter as of
8the date that a rate of assessment is established under this subsection shall pay an
9assessment to the fund at a rate determined by the fund's treasurer under par. (c).
SB426,53,2110 (c) The fund's treasurer shall determine the total amount due from employers
11electing reimbursement financing under this section that is uncollectible as of June
1230 of each year, but not including any amount that the department determined to be
13uncollectible prior to January 1, 2004. No amount may be treated as uncollectible
14under this paragraph unless the department has exhausted all reasonable remedies
15for collection of the amount, including liquidation of the assurance required under
16sub. (4). The department shall charge the total amounts so determined to the
17uncollectible reimbursable benefits account under s. 108.16 (6w). Whenever, as of
18June 30 of any year, this account has a negative balance of $5,000 or more, the
19treasurer shall determine the rate of an assessment to be levied under par. (b) for that
20year, which shall then become payable by all employers that have elected
21reimbursement financing under this section as of that date.
SB426,54,222 (d) The rate of assessment under this subsection for each calendar year shall
23be a rate, when applied to the payrolls of all employers electing reimbursement
24financing under this section for the preceding calendar year, that will generate an

1amount that equals the total amount determined to be uncollectible under par. (c),
2but not more than $200,000 for any year.
SB426,54,73 (e) Except as provided in par. (f), the rate of each employer's assessment under
4this subsection for any calendar year is the product of the rate determined under par.
5(d) multiplied by the employer's payroll for the preceding calendar year, as reported
6by the employer under sub. (8) or s. 108.15 (8), 108.152 (7), or 108.17 (2) or, in the
7absence of reports, as estimated by the department.
SB426,54,118 (f) If any employer would otherwise be assessed an amount less than $10 for
9a calendar year, the department shall, in lieu of requiring that employer to pay an
10assessment for that calendar year, apply the amount that the employer would have
11been required to pay to the other employers on a pro rata basis.
SB426,54,1912 (g) The department shall bill assessments to employers under this subsection
13in the same manner as provided in sub. (5) (f) for the month of September in each
14year, and the assessment is due for payment in the same manner as other payments
15under sub. (5) (f). If any assessment is past due, the department shall assess interest
16on the balance due under s. 108.22. If any employer is delinquent in paying an
17assessment under this subsection, the department may terminate the employer's
18election of reimbursement financing under this section as of the close of any calendar
19year in which the employer remains delinquent.
SB426,54,2320 (h) If the payroll of an employer is adjusted to decrease the amount of the
21payroll after a contribution report for the employer is filed under s. 108.17 (2), the
22department shall refund any assessment that is overpaid by the employer under this
23subsection as a result of the adjustment.
SB426, s. 42 24Section 42. 108.151 (8) of the statutes is created to read:
SB426,55,3
1108.151 (8) Reports. Each nonprofit organization that is an employer shall
2make employment and wage reports to the department under the same conditions
3that apply to other employers.
SB426, s. 43 4Section 43. 108.152 (7) of the statutes is created to read:
SB426,55,75 108.152 (7) Reports. Each Indian tribe that is an employer shall make
6employment and wage reports to the department under the same conditions that
7apply to other employers.
SB426, s. 44 8Section 44. 108.16 (6m) (a) of the statutes is amended to read:
SB426,55,119 108.16 (6m) (a) The benefits thus chargeable under s. 108.04 (1) (f), (5), (5g),
10(7) (h), (8) (a), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (b), (5m), (6), or (8), 108.14
11(8n) (e), 108.141, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).
SB426, s. 45 12Section 45. 108.16 (6w) and (6x) of the statutes are created to read:
SB426,55,1513 108.16 (6w) The department shall maintain within the fund an uncollectible
14reimbursable benefits account to which the department shall credit all amounts
15received from employers under s. 108.151 (7).
SB426,55,20 16(6x) The department shall charge to the uncollectible reimbursable benefits
17account the amount of any benefits paid from the balancing account that are
18reimbursable under s. 108.151 but for which the department does not receive
19reimbursement after the department exhausts all reasonable remedies for collection
20of the amount.
SB426, s. 46 21Section 46. 108.16 (8) (e) 1. of the statutes is amended to read:
SB426,56,322 108.16 (8) (e) 1. At the time of business transfer, the transferor and the
23transferee are owned, managed, or controlled in whole or in substantial part, either
24directly or indirectly by legally enforceable means or otherwise, by the same interest
25or interests. Without limitation by reason of enumeration, it is presumed unless

1shown to the contrary that the "same interest or interests" includes the spouse, child,
2or parent of the individual who owned, managed or controlled the business, or any
3combination of more than one of them.
SB426, s. 47 4Section 47. 108.16 (8) (em) of the statutes is created to read:
SB426,56,135 108.16 (8) (em) If, after the transferee of a business has been deemed a
6successor under par. (e), the department determines that a substantial purpose of the
7transfer of the business was to obtain a reduced contribution rate, then the
8department shall treat the transfer as having no effect for purposes of this chapter
9and shall, retroactively to the date of the transfer, reassign to the transferor all
10aspects of the transferor's account experience and liability that had been assigned
11to the transferee, together with all aspects of the transferee's account experience
12related to the transferred business, and shall recompute the transferor's
13contribution rate as provided in par. (h).
SB426, s. 48 14Section 48. 108.16 (8) (h) of the statutes is amended to read:
SB426,56,2515 108.16 (8) (h) The department shall determine or redetermine the contribution
16rate for a successor subject to this chapter immediately prior to the date of the
17transfer shall be redetermined, as of the applicable computation date, to apply to the
18calendar year following the date of transfer and
the successor effective as of the
19beginning of the first quarter following the date of the transfer of the business. The
20department shall
thereafter be redetermined redetermine the contribution rate
21whenever required by s. 108.18. For the purposes of s. 108.18, the department shall
22determine the experience under this chapter of the successor's account by allocating
23to the successor's account for each period in question the respective proportions of
24the transferor's payroll and benefits which the department determines to be properly
25assignable to the business transferred.
SB426, s. 49
1Section 49. 108.16 (8) (im) of the statutes is created to read:
SB426,57,142 108.16 (8) (im) Notwithstanding pars. (b) to (i), a transferee who is not subject
3to this chapter on the date of transfer of a business shall not be deemed a successor
4to the transferor if the department determines that the transfer occurred solely or
5primarily for the purpose of obtaining a lower contribution rate for the transferee
6than the rate that would otherwise apply if the transferee were deemed a new
7employer. In determining whether a business was transferred solely or primarily for
8the purpose of obtaining a lower contribution rate for the transferee than the rate
9that would otherwise apply, the department shall use objective factors, which may
10include the cost of acquiring the business, whether the transferee continued the
11business enterprise of the transferred business, the length of time that the business
12enterprise was continued, or whether a substantial number of new employees were
13hired for the performance of duties unrelated to the business activity conducted by
14the transferor prior to the transfer.
SB426, s. 50 15Section 50. 108.16 (8) (m) to (o) of the statutes are created to read:
SB426,57,2216 108.16 (8) (m) If any person knowingly makes or attempts to make a false
17statement or representation to the department in connection with any investigation
18to determine whether an employer qualifies to be deemed a successor under par. (e)
19or (im) or any other provision of this chapter for the purpose of determining the
20assignment of a contribution rate, or if any person knowingly advises another person
21to do so, including by willful evasion, nondisclosure, or misrepresentation, the person
22is subject to the following penalties:
SB426,58,623 1. If the person is an employer, then the department shall assign the employer
24the highest contribution rate assignable under this chapter for the year, during
25which the violation or attempted violation occurs and the 3 succeeding years, except

1that if the department assigns the employer the highest contribution rate for any
2such year under other provisions of this chapter or if the increase in the employer's
3contribution rate under this subdivision would be less than 2 percent on its payroll
4for any year, then the department shall increase the employer's contribution rate by
52 percent on its payroll for each year in which a penalty applies under this
6subdivision.
SB426,58,87 2. If the person is not an employer, the person may be required to forfeit not
8more than $5,000.
SB426,58,99 3. The person is guilty of a Class A misdemeanor.
SB426,58,1110 (n) The department shall utilize uniform procedures to identify businesses that
11are transferred under this subsection.
SB426,58,1412 (o) Paragraphs (e) 1., (em), (h), (im), and (m) shall be interpreted and applied,
13insofar as possible, to meet the minimum requirements of any guidance issued by or
14regulations promulgated by the U.S. department of labor.
SB426, s. 51 15Section 51. 108.17 (2b) of the statutes is created to read:
SB426,58,2316 108.17 (2b) The department shall prescribe a form and methodology for filing
17contribution reports under sub. (2) electronically using the Internet. Each employer
18of 50 or more employees, as determined under s. 108.22 (1) (ae), that does not use an
19employer agent to file its contribution reports under this section shall file its
20contribution reports electronically using the Internet on the form prescribed by the
21department. Once an employer becomes subject to the reporting requirements under
22this subsection, it shall continue to file its reports under this subsection unless that
23requirement is waived by the department.
SB426, s. 52 24Section 52. 108.17 (2g) of the statutes is amended to read:
SB426,59,11
1108.17 (2g) An employer agent that prepares reports under sub. (2) on behalf
2of less than 25 employers shall file those reports electronically using the Internet on
3the form prescribed by the department under sub. (2b).
An employer agent that files
4prepares reports under sub. (2) on behalf of 25 or more employers shall file those
5reports using an electronic medium and format approved by the department. An
6employer agent that becomes subject to the reporting requirement under this
7subsection shall file its initial reports under this subsection for the 4th quarter
8beginning after the quarter in which the employer agent becomes subject to the
9reporting requirement. Once an employer agent becomes subject to the reporting
10requirement under this subsection, the employer agent shall continue to file its
11reports under this subsection unless that requirement is waived by the department.
SB426, s. 53 12Section 53. 108.18 (1) (a) of the statutes is amended to read:
SB426,59,1613 108.18 (1) (a) Each Unless a penalty applies under s. 108.16 (8) (m), each
14employer shall pay contributions to the fund for each calendar year at whatever rate
15on the employer's payroll for that year duly applies to the employer pursuant to this
16section.
SB426, s. 54 17Section 54. 108.18 (2) (d) of the statutes is amended to read:
SB426,60,1018 108.18 (2) (d) No later than 90 days after the department issues an initial
19determination that a person is an employer, any employer other than an employer
20specified in par. (c), having a payroll exceeding $10,000,000 in a calendar year may
21elect that its contribution rate shall be one percent on its payroll for the first 3
22calendar years with respect to which contributions are credited to its account. In
23such case, the department shall credit the amount collected in excess of this amount
24against liability of the employer for future contributions after the close of each
25calendar year in which an election applies. If an employer qualifies for and makes

1an election under this paragraph, the employer shall, upon notification by the
2department, make a special contribution after the close of each quarter equivalent
3to the amount by which its account is overdrawn, if any, for the preceding quarter.
4The department shall credit any timely payment of contributions to the employer's
5account before making a determination of liability for a special contribution under
6this paragraph. An employer does not qualify for an alternate contribution rate
7under this paragraph at any time during which the employer's special contribution
8payment is delinquent. An employer that is the transferee of a business enterprise
9but does not qualify to be treated as a successor under s. 108.16 (8) (im) does not
10qualify for an alternate contribution rate under this paragraph.
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