AB40: Bill Text

AB40,445,19 440.55 (11) (d) The board or association shall preserve a student record that comes into the possession of the board or association under par. (b) 1. or 2. and shall keep the student record confidential as provided under 20 USC 1232g and 34 CFR part 99. A student record in the possession of the board is not open to public inspection or copying under s. 19.35 (1). Upon request of the person who is the subject of a student record or an authorized representative of that person, the board or association shall provide a copy of the student record to the requester. The board or association may charge a fee for providing a copy of a student record. The fee shall be based on the administrative cost of taking possession of, preserving, and providing the copy of the student record. All fees collected by the board under this paragraph shall be credited to the appropriation account under s. 20.292 (2) 20.165 (3) (i).

AB40,687 Section 687. 38.50 (12) of the statutes is renumbered 440.55 (12).

AB40,688 Section 688. 38.50 (13) (title) of the statutes is renumbered 440.55 (13) (title).

AB40,689 Section 689. 38.50 (13) (a) of the statutes is renumbered 440.55 (13) (a).

AB40,690 Section 690. 38.50 (13) (b) of the statutes is renumbered 440.55 (13) (b).

AB40,691 Section 691. 38.50 (13) (c) of the statutes is renumbered 440.55 (13) (c).

AB40,692 Section 692. 38.50 (13) (d) of the statutes is renumbered 440.55 (13) (d) and amended to read:

AB40,446,7 440.55 (13) (d) The board may charge a fee for evaluating an educational institution under par. (a) 2. e. in an amount that is sufficient to cover all costs that the board incurs in evaluating the institution. All fees collected by the board under this paragraph shall be credited to the appropriation account under s. 20.292 (2) 20.165 (3) (g).

AB40,693 Section 693. 39.435 (7) (a) 1. of the statutes is amended to read:

AB40,446,12 39.435 (7) (a) 1. For purposes of calculating the amount to be appropriated under s. 20.235 (1) (fe) for fiscal year 2013-14 2015-16, "base amount" means the amount shown in the schedule under s. 20.005 for that appropriation for fiscal year 2012-13 2014-15.

AB40,694 Section 694. 39.435 (7) (a) 2. of the statutes is amended to read:

AB40,446,17 39.435 (7) (a) 2. For purposes of calculating the amount to be appropriated under s. 20.235 (1) (fe) for each fiscal year after fiscal year 2013-14 2015-16, "base amount" means the appropriation amount calculated under par. (b) for the previous fiscal year.

AB40,695 Section 695. 39.435 (7) (b) (intro.) of the statutes is amended to read:

AB40,446,21 39.435 (7) (b) (intro.) Biennially, beginning on February 1, 2013 2015, the board shall calculate the amounts to be appropriated under s. 20.235 (1) (fe) for the next biennium as follows:

AB40,696 Section 696. 40.015 (1) of the statutes is amended to read:

AB40,446,25 40.015 (1) The Wisconsin retirement system is established as a governmental plan and as a qualified plan for federal income tax purposes under the internal revenue code Internal Revenue Code and shall be so maintained and administered.

AB40,697 Section 697. 40.015 (2) of the statutes is amended to read:

AB40,447,6 40.015 (2) No benefit plan authorized under this chapter may be administered in a manner which violates an internal revenue code Internal Revenue Code provision that authorizes or regulates that benefit plan or which would cause an otherwise tax exempt benefit to become taxable under the internal revenue code Internal Revenue Code.

AB40,698 Section 698. 40.015 (3) of the statutes is created to read:

AB40,447,9 40.015 (3) For the purposes of compliance with the Internal Revenue Code, the plan year is January 1 through December 31.

AB40,699 Section 699. 40.02 (13m) of the statutes is created to read:

AB40,447,15 40.02 (13m) "Craft employee" means a state employee who is a skilled journeyman craftsman, including the skilled journeyman craftsman's apprentices and helpers, but does not include employees who are not in direct line of progression in the craft. Craft employees may be either nonrepresented or in a collective bargaining unit for which a representative is recognized or certified under ch. 111.

AB40,700 Section 700. 40.02 (18g) of the statutes is amended to read:

AB40,447,22 40.02 (18g) "Deferred compensation plan" means a plan which is in accordance with section 457 of the internal revenue code Internal Revenue Code, under which an employer executes an agreement by which an employee voluntarily agrees to defer a part of gross compensation for payment at a later date. Deferred compensation plan does not include annuity plans specified under section 403 (b) of the internal revenue code Internal Revenue Code.

AB40,701 Section 701. 40.02 (31) of the statutes is created to read:

AB40,448,7 40.02 (31) "Federal annual compensation limits" means any annual compensation limit under section 401 (a) (17) of the Internal Revenue Code, as adjusted for any cost of living increases under section 401 (a) (17) (B) of the Internal Revenue Code, but only with respect to plan years beginning after December 31, 1995, and only with respect to individuals who first became participating employees in plan years beginning after December 31, 1995. This subsection shall be applied in compliance with section 401 (a) (31) of the Internal Revenue Code pursuant to any applicable federal regulations or guidance adopted under the Internal Revenue Code.

AB40,702 Section 702. 40.02 (33) (a) 1. of the statutes is amended to read:

AB40,448,15 40.02 (33) (a) 1. The participant's total earnings received or considered to be received under sub. (22) (e), (ef), or (em) and for which contributions are made under s. 40.05 (1) and (2) during the 3 annual earnings periods (excluding any period more than 3 years prior to the effective date for any participating employer) in which the earnings were the highest, subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996; by

AB40,703 Section 703. 40.02 (33) (b) 1. of the statutes is amended to read:

AB40,448,25 40.02 (33) (b) 1. For a state elected official who is prohibited by law from receiving an increase in compensation during the official's term of office and who so elects, one-twelfth of the annual salary, subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996, which would have been payable to the participant during the last completed month in which the participant was a participating employee in such a position if the participant had not been prohibited by law from receiving an increase in salary during his or her term of office, but only with respect to service as a state elected official.

AB40,704 Section 704. 40.02 (33) (c) of the statutes is amended to read:

AB40,449,6 40.02 (33) (c) For a participant who makes an election under s. 40.30 (2), the monthly rate of earnings applicable under par. (a) or (b), increased as provided under s. 40.30 (4) (b) but subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996.

AB40,705 Section 705. 40.02 (37m) of the statutes is created to read:

AB40,449,9 40.02 (37m) "Health savings account" means a health savings account described in 26 USC 223.

AB40,706 Section 706. 40.02 (37r) of the statutes is created to read:

AB40,449,12 40.02 (37r) "High-deductible health plan" has the meaning given in 26 USC 223 (c) (2).

AB40,707 Section 707. 40.02 (39m) of the statutes is amended to read:

AB40,449,17 40.02 (39m) "Internal revenue code Revenue Code" means the federal internal revenue code Internal Revenue Code of 1986, under Title 26, USC, as amended, and applicable federal regulations adopted by the federal department of the treasury, including temporary regulations.

AB40,708 Section 708. 40.02 (48g) of the statutes is renumbered 40.02 (25g) and amended to read:

AB40,449,21 40.02 (25g) "Public Eligible retired public safety officer" has the meaning given in 26 USC section 402 (I) (l) (4) (C) (B) of the Internal Revenue Code.

AB40,709 Section 709. 40.02 (48m) (e) of the statutes is amended to read:

AB40,450,2 40.02 (48m) (e) The determination of the alternate payee share does not require that benefits be paid to the alternate payee if those benefits are also required to be paid to another alternate payee or to the internal revenue service under a lien placed on the participant's account under 26 USC section 64 of the Internal Revenue Code.

AB40,710 Section 710. 40.03 (1) (am) of the statutes is amended to read:

AB40,450,8 40.03 (1) (am) Shall ensure that the Wisconsin retirement system complies with the internal revenue code Internal Revenue Code as a qualified plan for income tax purposes and shall ensure that each benefit plan is administered in a manner consistent with all internal revenue code Internal Revenue Code provisions that authorize and regulate the benefit plan.

AB40,711 Section 711. 40.03 (2) (ig) of the statutes is amended to read:

AB40,450,13 40.03 (2) (ig) Shall promulgate, with the approval of the group insurance board, all rules required for the administration of the group health, long-term care, income continuation or life insurance plans established under subchs. IV to VI and health savings accounts under subch. IV.

AB40,712 Section 712. 40.03 (2) (t) of the statutes is amended to read:

AB40,450,19 40.03 (2) (t) Shall ensure that the Wisconsin retirement system complies with the internal revenue code Internal Revenue Code as a qualified plan for income tax purposes and shall ensure that each benefit plan is administered in a manner consistent with all internal revenue code Internal Revenue Code provisions that authorize and regulate the benefit plan.

AB40,713 Section 713. 40.03 (2) (vm) of the statutes is created to read:

AB40,450,24 40.03 (2) (vm) Annually, before July 1, shall submit a report to the secretary of administration and the joint committee on finance on the department's progress in modernizing its business processes and integrating its information technology systems.

AB40,714 Section 714. 40.03 (6) (c) of the statutes is repealed and recreated to read:

AB40,451,9 40.03 (6) (c) Shall not enter into any agreement to modify or expand benefits under any group insurance plan, unless the modification or expansion is required by law or would maintain or reduce premium costs for the state or its employees in the current or any future year. A reduction in premium costs in future years includes a reduction in any increase in premium costs that would have otherwise occurred without the modification or expansion. This paragraph shall not be construed to prohibit the group insurance board from encouraging participation in wellness or disease management programs or providing optional coverages if the premium costs for those coverages are paid by the employees.

AB40,715 Section 715. 40.03 (6) (cm) of the statutes is created to read:

AB40,451,15 40.03 (6) (cm) 1. Notwithstanding ss. 111.321, 111.322, and 111.35, beginning in 2014, the group insurance board shall impose a premium surcharge for health care coverage under ss. 40.51 (6) and 40.515 for eligible employees who use tobacco products and may terminate the health care coverage of any eligible employee who falsely claims that he or she does not use tobacco products.

AB40,451,22 2. The premium surcharges paid by annuitants who use tobacco products shall be used to reduce future health care coverage premiums for annuitants and to reimburse the department for costs incurred by the department in providing health care coverage to annuitants. Annually, the secretary of administration shall determine the surcharge amounts that are to be used to reimburse the department for costs incurred by the department in providing health care coverage to annuitants and shall transfer that amount to the appropriation account under s. 20.515 (1) (w).

AB40,716 Section 716. 40.03 (6) (k) of the statutes is created to read:

AB40,452,3 40.03 (6) (k) Shall establish health savings accounts for state employees who select a high-deductible health plan under s. 40.515 for their health care coverage plan.

AB40,717 Section 717. 40.04 (10) of the statutes is amended to read:

AB40,452,16 40.04 (10) An accumulated sick leave conversion account shall be maintained within the fund, to which shall be credited all money received under s. 40.05 (4) (b), (bc), (bf), (bm), (br), and (bw) for health insurance premiums, as dividends or premium credits arising from the operation of health insurance plans and from investment income on any reserves established in the fund for health insurance purposes for retired employees and their surviving dependents, and for the payment of any employer share of OASDHI contributions for sick leave credits used to pay health insurance premiums for dependents who are not tax dependents under the Internal Revenue Code. Premium payments to health insurers authorized in s. 40.05 (4) (b), (bc), (bf), (bm), and (bw) shall be charged to this account. This subsection does not prohibit the direct payment of premiums to insurers when appropriate administrative procedures have been established for direct payments.

AB40,718 Section 718. 40.04 (11) of the statutes is amended to read:

AB40,453,5 40.04 (11) A health insurance premium credit account shall be maintained within the fund, to which shall be credited all moneys received under s. 40.05 (4) (by) for the payment of health insurance premiums, as dividends or premium credits arising from the operation of health insurance plans and from investment income on any reserves established in the fund for health insurance purposes for retired employees and their surviving dependents, and for the payment of any employer share of OASDHI contributions for health insurance premium credits used to pay health insurance premiums for dependents who are not tax dependents under the Internal Revenue Code. Premium payments to health insurers authorized in subch. IX may only be charged to this account after all other health insurance premium credits under s. 40.05 (4) (b), (bc), (bf), (bm) and (bw) are exhausted. This subsection does not prohibit the direct payment of premiums to insurers when appropriate administrative procedures have been established for direct payments.

AB40,719 Section 719. 40.04 (12) of the statutes is created to read:

AB40,453,9 40.04 (12) The department shall establish and maintain a separate account in the fund to which shall be credited all moneys received from employees and employers in connection with health savings accounts established under s. 40.515.

AB40,720 Section 720. 40.05 (1) (intro.) of the statutes is amended to read:

AB40,453,15 40.05 (1) Employee retirement contributions. (intro.) For Wisconsin retirement system purposes employee contributions on earnings for service credited as creditable service shall be subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996, and shall be made as follows:

AB40,721 Section 721. 40.05 (1) (a) 5. of the statutes is amended to read:

AB40,453,22 40.05 (1) (a) 5. Additional contributions may be made by any participant by deduction from earnings or otherwise or may be provided on behalf of any participant in any calendar year in which the participant has earnings, subject to any limitations imposed on contributions by the internal revenue code Internal Revenue Code, applicable regulations adopted under the internal revenue code Internal Revenue Code and rules of the department.

AB40,722 Section 722. 40.05 (1) (a) 6. of the statutes is amended to read:

AB40,454,6 40.05 (1) (a) 6. Under the rules promulgated under s. 40.03 (2) (r), additional contributions, other than the first $5,000 of contributions, or a beneficiary's prorated share thereof, that are attributable to a death benefit paid under s. 40.73, may be made to the core annuity division by any participant by rollover contribution of a payment or distribution from a pension or annuity qualified under section 401 of the Internal Revenue Code, subject to any limitations imposed on contributions by the Internal Revenue Code, applicable regulations adopted under the Internal Revenue Code, and rules of the department.

AB40,723 Section 723. 40.05 (2) (intro.) of the statutes is amended to read:

AB40,454,11 40.05 (2) Employer retirement contributions. (intro.) For Wisconsin retirement system purposes and subject to the federal annual compensation limits under 26 USC 401 (a) (17) for a participating employee who first becomes a participating employee on or after January 1, 1996:

AB40,724 Section 724. 40.05 (2r) (a) of the statutes is amended to read:

AB40,454,14 40.05 (2r) (a) Contributions made under this section are subject to the limitations under s. 40.32 and the internal revenue code Internal Revenue Code.

AB40,725 Section 725. 40.05 (2r) (b) (intro.) of the statutes is amended to read:

AB40,454,23 40.05 (2r) (b) (intro.) If a participant in the Wisconsin retirement system also participates in a different retirement plan offered by an employer that is subject to section 401 of the internal revenue code Internal Revenue Code and the internal revenue service seeks to disqualify one or more of the plans because the aggregate contributions to the plans exceed the contribution limits under section 415 of the internal revenue code Internal Revenue Code, the internal revenue service, if it permits state law to determine the order of disqualification of such retirement plans, shall disqualify the retirement plans in the following order:

AB40,726 Section 726. 40.05 (4) (ag) 2. of the statutes is amended to read:

AB40,455,5 40.05 (4) (ag) 2. For eligible employees not specified in subd. 1. and s. 40.02 (25) (b) 2., an amount not more than 88 percent of the average premium cost of plans offered in the each tier with the lowest employee premium cost under s. 40.51 (6), as determined annually by the director of the office of state employment relations under par. (ah).

AB40,727 Section 727. 40.05 (4) (ah) of the statutes is renumbered 40.05 (4) (ah) 1.

AB40,728 Section 728. 40.05 (4) (ah) 2. of the statutes is created to read:

AB40,455,14 40.05 (4) (ah) 2. For purposes of establishing the amount that employees are required to pay for health insurance premiums, if a tier under s. 40.51 (6) contains no health insurance plans, but that tier is used to establish the premium amounts for employees who work and reside outside of the state, the amount these employees are required to pay shall be based on the premium contribution amount for that tier in the prior year, adjusted by the average percentage change of the premium contribution amount of the other tiers from the prior year.

AB40,729 Section 729. 40.05 (4) (ah) 3. of the statutes is created to read:

AB40,455,17 40.05 (4) (ah) 3. A craft employee shall pay 100 percent of health insurance premiums, unless otherwise determined by the director.

AB40,730 Section 730. 40.05 (4) (ah) 4. of the statutes is created to read:

AB40,455,22 40.05 (4) (ah) 4. Annually, the director shall determine the amount of contributions, if any, that the state must contribute into an employee's health savings account under s. 40.515 and the amount that employees are required to pay for health insurance premiums for a high-deductible health plan under s. 40.515.

AB40,731 Section 731. 40.05 (4) (ah) 5. of the statutes is created to read:

AB40,456,2 40.05 (4) (ah) 5. For purposes of establishing the amount that employees are required to pay for health insurance premiums, the director shall consider the amount of premium surcharges that employees are required to pay under s. 40.03 (6) (cm) 1.

AB40,732 Section 732. 40.05 (4r) of the statutes is amended to read:

AB40,456,15 40.05 (4r) Payment of certain insurance premiums. If an annuitant is a an eligible retired public safety officer and receives health care coverage or long-term care coverage under a plan other than one offered under subch. IV, and if the annuitant so elects by providing written notice to the department, the premium shall be paid as a deduction under s. 40.06 (1) (a) from the annuitant's annuity. If the annuitant receives an annuity that is not sufficient to cover premium payments, the annuitant shall make premium payments directly to the insurer. The department shall establish procedures to permit an annuitant who is a an eligible retired public safety officer to elect to have his or her premium paid as a deduction under s. 40.06 (1) (a) from his or her annuity. The annuitant shall provide the department with all necessary information to permit the department to make the payment in a timely manner.

AB40,733 Section 733. 40.07 (1r) of the statutes is created to read: