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.
SB426, s. 55 11Section 55. 108.20 (2m) of the statutes is amended to read:
SB426,61,212 108.20 (2m) From the moneys not appropriated under s. 20.445 (1) (ge), (gf)
13and, (gg), and (gi) which are received by the administrative account as interest and
14penalties under this chapter, the department shall pay the benefits chargeable to the
15administrative account under s. 108.07 (5) and the interest payable to employers
16under s. 108.17 (3m) and may pay interest due on advances to the unemployment
17reserve fund from the federal unemployment account under title XII of the social
18security act, 42 USC 1321 to 1324, may make payments to satisfy a federal audit
19exception concerning a payment from the fund or any federal aid disallowance
20involving the unemployment insurance program, or may make payments to the fund
21if such action is necessary to obtain a lower interest rate or deferral of interest
22payments on advances from the federal unemployment account under title XII of the
23social security act, except that any interest earned pending disbursement of federal
24employment security grants under s. 20.445 (1) (n) shall be credited to the general

1fund. Any moneys reverting to the administrative account from the appropriations
2under s. 20.445 (1) (ge) and (gf) shall be utilized as provided in this subsection.
SB426, s. 56 3Section 56. 108.205 (1m) of the statutes is created to read:
SB426,61,54 108.205 (1m) (a) The department shall prescribe a form and methodology for
5filing reports under sub. (1) electronically using the Internet.
SB426,61,76 (b) Each employer agent shall file its reports electronically in the form
7prescribed by the department.
SB426, s. 57 8Section 57. 108.205 (2) of the statutes is amended to read:
SB426,61,179 108.205 (2) All employers of 100 50 or more employees, as determined under
10s. 108.22 (1) (ae), shall file the quarterly report under sub. (1) using an electronic
11medium approved by the department for such employers. An employer that becomes
12subject to the reporting requirement under this subsection shall file its initial report
13under this subsection for the 4th quarter beginning after the quarter in which the
14employer becomes subject to the reporting requirement. Once an employer becomes
15subject to the reporting requirement under this subsection, the employer shall
16continue to file its quarterly reports under this subsection unless that requirement
17is waived by the department.
SB426, s. 58 18Section 58. 108.22 (1) (ac) of the statutes is amended to read:
SB426,61,2319 108.22 (1) (ac) In addition to any fee assessed under par. (a), the department
20may assess
an employer or employer agent that is subject to the reporting
21requirement under s. 108.205 (2) and that fails to file its report in a format prescribed
22under that subsection may be assessed a penalty of $10 for each employee whose
23information is not reported in a format prescribed under s. 108.205 (1m) (b) or (2).
SB426, s. 59 24Section 59. 108.22 (1) (ad) of the statutes is renumbered 108.22 (1) (ad) 1.
SB426, s. 60 25Section 60. 108.22 (1) (ad) 2. of the statutes is created to read:
SB426,62,4
1108.22 (1) (ad) 2. An employer that is subject to the reporting requirements
2under s. 108.17 (2b) and that fails to file a contribution report in accordance with s.
3108.17 (2b) may be assessed a penalty by the department in the amount of $25 for
4each report that is not filed in accordance with s. 108.17 (2b).
SB426, s. 61 5Section 61. 108.22 (1) (b) of the statutes is amended to read:
SB426,62,96 108.22 (1) (b) If the due date of a report or payment under s. 108.15 (5) (b),
7108.151 (5) (f) or (7), 108.16 (8), 108.17, or 108.205 would otherwise be a Saturday,
8Sunday, or legal holiday under state or federal law, the due date is the next following
9day which is not a Saturday, Sunday, or legal holiday under state or federal law.
SB426, s. 62 10Section 62. 108.22 (1) (c) of the statutes is amended to read:
SB426,62,1911 108.22 (1) (c) Any report or payment, except a payment required by s. 108.15
12(5) (b) or 108.151 (5) (f) or (7), to which this subsection applies is delinquent, within
13the meaning of par. (a), unless it is received by the department, in the form prescribed
14by law or rule of the department, no later than its due date as determined under par.
15(b), or if mailed is either postmarked no later than that due date or is received by the
16department no later than 3 days after that due date. Any payment required by s.
17108.15 (5) (b) or 108.151 (5) (f) or (7) is delinquent, within the meaning of par. (a),
18unless it is received by the department, in the form prescribed by law, no later than
19the last day of the month in which it is due.
SB426, s. 63 20Section 63. 108.22 (1m) of the statutes is amended to read:
SB426,63,921 108.22 (1m) If an employer owes any contributions, reimbursements or
22assessments
under s. 108.15 or 108.151, interest, fees, or payments for forfeitures or
23other penalties to the department under this chapter and fails to pay the amount
24owed, the department has a perfected lien upon the employer's right, title, and
25interest in all of its real and personal property located in this state in the amount

1finally determined to be owed, plus costs. Except where creation of a lien is barred
2or stayed by bankruptcy or other insolvency law, the lien is effective when the
3department issues a determination of the amount owed under s. 108.10 (1) and shall
4continue until the amount owed, plus costs and interest to the date of payment, is
5paid. If a lien is initially barred or stayed by bankruptcy or other insolvency law, it
6shall become effective immediately upon expiration or removal of such bar or stay.
7The perfected lien does not give the department priority over lienholders,
8mortgagees, purchasers for value, judgment creditors, and pledges whose interests
9have been recorded before the department's lien is recorded.
SB426, s. 64 10Section 64. 108.22 (2) of the statutes is amended to read:
SB426,63,1611 108.22 (2) (a) 1. If any employing unit or any individual who is found personally
12liable under sub. (9)
fails to pay to the department any amount found to be due it in
13proceedings pursuant to s. 108.10, provided that no appeal or review permitted
14under s. 108.10 is pending and that the time for taking an appeal or review has
15expired, the department or any authorized representative may issue a warrant
16directed to the clerk of circuit court for any county of the state.
SB426,63,2017 2. The clerk of circuit court shall enter in the judgment and lien docket the
18name of the employing unit or individual mentioned in the warrant and the amount
19of the contributions, interest, costs and other fees for which the warrant is issued and
20the date when such copy is entered.
SB426,63,2421 3. A warrant entered under subd. 2. shall be considered in all respects as a final
22judgment constituting a perfected lien upon the employing unit's or individual's
23right, title and interest in all real and personal property located in the county where
24the warrant is entered.
SB426,64,8
14. The department or any authorized representative may thereafter file an
2execution with the clerk of circuit court for filing by the clerk of circuit court with the
3sheriff of any county where real or personal property of the employing unit or
4individual
is found, commanding the sheriff to levy upon and sell sufficient real and
5personal property of the employing unit or individual to pay the amount stated in the
6warrant in the same manner as upon an execution against property issued upon the
7judgment of a court of record, and to return the warrant to the department and pay
8to it the money collected by virtue thereof within 60 days after receipt of the warrant.
SB426,64,179 (b) The clerk of circuit court shall accept, file and enter each warrant under par.
10(a) and each satisfaction, release, or withdrawal under subs. (5), (6), and (8m) in the
11judgment and lien docket without prepayment of any fee, but the clerk of circuit court
12shall submit a statement of the proper fee semiannually to the department covering
13the periods from January 1 to June 30 and July 1 to December 31 unless a different
14billing period is agreed to between the clerk of circuit court and the department. The
15fees shall then be paid by the department, but the fees provided by s. 814.61 (5) for
16entering the warrants shall be added to the amount of the warrant and collected from
17the employing unit or individual when satisfaction or release is presented for entry.
SB426, s. 65 18Section 65. 108.22 (8) (b) of the statutes is renumbered 108.22 (8) (b) 1. and
19amended to read:
SB426,64,2520 108.22 (8) (b) 1. To recover any overpayment which is not otherwise repaid or
21recovery of which has not been waived, or any assessment under s. 108.04 (11) (cm),
22the department may recoup the amount of the overpayment from benefits the
23individual would otherwise be eligible to receive, or file a warrant against the liable
24individual in the same manner as is provided in this section for collecting delinquent
25payments from employers, or both, but only to the extent of recovering.
SB426,65,2
13. Any recovery under this paragraph is limited to the actual amount of the
2overpayment or assessment and any costs and disbursements, without interest.
SB426, s. 66 3Section 66. 108.22 (8) (b) 2. of the statutes is created to read:
SB426,65,64 108.22 (8) (b) 2. To recover any assessment under s. 108.04 (11) (cm), the
5department may file a warrant against the liable individual in the same manner as
6is provided in this section for collecting delinquent payments from employers.
SB426, s. 67 7Section 67. 108.225 (1) (a) of the statutes is amended to read:
SB426,65,118 108.225 (1) (a) "Contribution" includes a reimbursement or assessment under
9s. 108.15, 108.151, or 108.152, interest for a nontimely payment, fees, and any
10payment due for a forfeiture imposed upon an employing unit under s. 108.04 (11)
11(c) or other penalty assessed by the department under this chapter.
SB426, s. 68 12Section 68. 108.225 (20) of the statutes is amended to read:
SB426,65,2013 108.225 (20) Cost of levy. Any Whenever property is secured by means of a
14levy, any
3rd party in possession of the debtor's property is entitled to collect from
15the debtor
a levy fee of $5 for each levy in any case where property is secured through
16the levy
which a debt is satisfied by means of a single payment and $15 for each levy
17in which a debt is satisfied by means of more than one payment. The fee is payable
18from the property levied against and is in addition to the amount of the levy
. The 3rd
19party shall deduct the fee from the proceeds of may charge the fee to the debtor at
20the time the party transfers the proceeds of
the levy to the department.
SB426, s. 69 21Section 69. 108.24 (2) of the statutes is amended to read:
SB426,66,422 108.24 (2) Any Except as provided in s. 108.16 (8) (m), any person who
23knowingly makes a false statement or representation in connection with any report
24or as to any information duly required by the department under this chapter, or who
25knowingly refuses or fails to keep any records or to furnish any reports or information

1duly required by the department under this chapter, shall be fined not less than $100
2nor more than $500, or imprisoned not more than 90 days or both; and each such false
3statement or representation and every day of such refusal or failure constitutes a
4separate offense.
SB426, s. 70 5Section 70. 165.066 of the statutes is created to read:
SB426,66,9 6165.066 Assistant attorney general; unemployment insurance law
7enforcement.
The attorney general shall assign at least 0.5 assistant attorney
8general position to assist in the investigation and prosecution of noncompliance with
9ch. 108.
SB426, s. 71 10Section 71. 165.60 of the statutes is amended to read:
SB426,66,17 11165.60 Law enforcement. The department of justice is authorized to enforce
12ss. 101.123 (2), (5), and (8), 944.30, 944.31, 944.33, 944.34, 945.02 (2), 945.03 (1m),
13and 945.04 (1m) and ch. 108 and is invested with the powers conferred by law upon
14sheriffs and municipal police officers in the performance of those duties. This section
15does not deprive or relieve sheriffs, constables, and other local police officers of the
16power and duty to enforce those sections, and those officers shall likewise enforce
17those sections.
SB426, s. 72 18Section 72. Nonstatutory provisions.
SB426,66,2319 (1) Study of unemployment insurance fund. The department of workforce
20development shall study the long-term fiscal stability of the unemployment reserve
21fund and shall determine what measures, if any, are required to maintain that
22stability. The department shall report its findings and recommendations to the
23council on unemployment insurance no later than July 1, 2007.
SB426,67,224 (2) Authorized positions; department of justice. The authorized FTE
25positions for the department of justice are increased by 0.5 PR-S position on January

11, 2006, to be funded from the appropriation under section 20.455 (2) (k) of the
2statutes.
SB426, s. 73 3Section 73. Initial applicability.
SB426,67,54 (1) The treatment of sections 108.02 (12) (a) and 108.09 (2) (bm) and (4s) of the
5statutes first applies with respect to employment after December 31, 2005.
SB426,67,76 (2) The treatment of section 108.02 (15) (j) 7. of the statutes first applies with
7respect to employment after December 31, 2005.
SB426,67,98 (3) The treatment of section 108.02 (15) (k) 14. of the statutes first applies with
9respect to benefit years that begin on the effective date of this subsection.
SB426,67,1410 (4) The treatment of section 108.02 (21e) (intro.) of the statutes first applies
11with respect to determinations issued under sections 108.09 and 108.10 of the
12statutes in the first week beginning in January 2006 or, with respect to
13determinations that are appealed, to decisions issued under sections 108.09 and
14108.10 of the statutes in the first week beginning in January 2006.
SB426,67,1715 (5) The treatment of section 108.04 (1) (b) 1. and 3. (intro.) and (c) of the statutes
16first applies with respect to suspensions and terminations of employment occurring
17on the effective date of this subsection.
SB426,67,1918 (6) The treatment of section 108.04 (1) (e) of the statutes first applies with
19respect to weeks of unemployment beginning on the effective date of this subsection.
SB426,67,2220 (7) The treatment of section 108.04 (5) and (5g) of the statutes first applies with
21respect to discharges occurring on the first Sunday that follows the 90th day
22beginning after the effective date of this subsection.
SB426,67,2523 (8) The treatment of section 108.04 (7) (f) of the statutes first applies with
24respect to terminations of employment occurring on the effective date of this
25subsection.
SB426,68,5
1(9) The treatment of section 108.04 (13) (c), (e), and (g) of the statutes first
2applies with respect to redeterminations issued under section 108.09 of the statutes
3on the effective date of this subsection or, with respect to matters in which no
4redetermination is issued, with respect to decisions issued under section 108.09 of
5the statutes on the effective date of this subsection.
SB426,68,106 (10) The treatment of section 108.04 (16) (b) and (c) 2. of the statutes first
7applies with respect to determinations issued under section 108.09 of the statutes on
8the effective date of this subsection or, with respect to determinations that are
9appealed, to decisions issued under section 108.09 of the statutes on the effective
10date of this subsection.
SB426,68,1211 (11) The treatment of section 108.05 (3) (a) of the statutes first applies with
12respect to weeks of unemployment beginning on the effective date of this subsection.
SB426,68,1413 (12) The treatment of section 108.09 (4n) of the statutes first applies with
14respect to appeals filed on the effective date of this subsection.
SB426,68,1715 (13) The treatment of section 108.105 (2) of the statutes first applies with
16respect to suspensions resulting from appeal tribunal hearings held on the effective
17date of this subsection.
SB426,68,2018 (14) The treatment of sections 108.151 (4) (b) and (7), 108.16 (6w) and (6x),
19108.22 (1) (b) and (c) and (1m), and 108.225 (1) (a) of the statutes first applies with
20respect to payrolls for the 2005 calendar year.
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