SB399,40 20Section 40. 108.151 (5) (f) of the statutes is amended to read:
SB399,22,421 108.151 (5) (f) Whenever an employer's reimbursement account has a negative
22balance as of the close of any calendar month, the fund's treasurer shall promptly bill
23such
electronically deliver to the employer, at its or mail to the employer's
24last-known address, a bill for that portion of its negative balance which has resulted
25from the net benefits charged to such the account within such that month.

1Reimbursement payment shall be due within 20 days thereafter after the date the
2department issues the bill
. Any required payment which that remains unpaid after
3its applicable due date is a delinquent payment. Section 108.22 shall apply for
4collecting delinquent payments.
SB399,41 5Section 41. 108.155 (4) (intro.) of the statutes is amended to read:
SB399,22,156 108.155 (4) (intro.) The department shall bill assessments an assessment
7under this section to a reimbursable employer at its , by electronically delivering the
8assessment to the employer or mailing the assessment to the employer's
last known
9address, in the month of September of each year , and the assessment shall be due to
10the department within 20 days after the date such bill is mailed by the date the
11department issues the assessment. Any assessment that remains unpaid after its
12applicable due date is a delinquent payment. If a reimbursable employer is
13delinquent in paying an assessment under this section, in addition to pursuing
14action under the provisions of ss. 108.22 and 108.225, the department may do any
15of the following:
SB399,42 16Section 42. 108.16 (2) (e) of the statutes is amended to read:
SB399,22,2217 108.16 (2) (e) Except as provided in par. (em), benefits to shall be charged
18against a given employer's account shall be so charged as of the date shown by the
19check
that the department issues the payment covering such benefits. Each such
20check
benefit payment shall be promptly mailed issued and shall, in determining the
21experience or status of such the account for contribution purposes, be deemed paid
22on the date shown on the check the payment is issued.
SB399,43 23Section 43. 108.16 (2) (em) of the statutes is amended to read:
SB399,23,824 108.16 (2) (em) Benefits improperly charged or credited to an employer's
25account for any reason other than adjustment of payroll amounts between 2 or more

1employers' accounts shall, when so identified, be credited to or debited from that
2employer's account and, where appropriate, recharged to the correct employer's
3account as of the date of correction. Benefits improperly charged or credited to an
4employer's account as a result of adjustment of payroll amounts between 2 or more
5employers' accounts shall be so charged or credited and, where appropriate,
6recharged as of the date shown by the check covering such benefits on which the
7department issues the benefit payment
. This paragraph shall be used solely in
8determining the experience or status of accounts for contribution purposes.
SB399,44 9Section 44. 108.16 (6) (p) of the statutes is created to read:
SB399,23,1110 108.16 (6) (p) Any amount transferred from the federal employment security
11administration account under 42 USC 1101 (d) (1) (B).
SB399,45 12Section 45. 108.19 (1m) of the statutes is amended to read:
SB399,24,713 108.19 (1m) Each employer subject to this chapter as of the date a rate is
14established under this subsection shall pay an assessment to the unemployment
15interest payment fund at a rate established by the department sufficient to pay
16interest due on advances from the federal unemployment account under Title XII of
17the federal social security act ( ,42 USC 1321 to 1324). The rate established by the
18department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or
19108.152 (1) shall be 75 percent of the rate established for other employers. The
20amount of any employer's assessment shall be the product of the rate established for
21that employer multiplied by the employer's payroll of the previous calendar year as
22taken from quarterly employment and wage reports filed by the employer under s.
23108.205 (1) or, in the absence of the filing of such reports, estimates made by the
24department. Each assessment made under this subsection is due on the 30th day
25commencing
within 30 days after the date on which notice of the assessment is

1mailed by
the department issues the assessment. If the amounts collected from
2employers under this subsection are in excess of exceed the amounts needed to pay
3interest due, the department shall use any excess to pay interest owed in subsequent
4years on advances from the federal unemployment account. If the department
5determines that additional interest obligations are unlikely, the department shall
6transfer the excess to the balancing account of the fund, the unemployment program
7integrity fund, or both in amounts determined by the department.
SB399,46 8Section 46. 108.19 (1s) (a) 5. of the statutes is created to read:
SB399,24,109 108.19 (1s) (a) 5. Amounts transferred from the appropriation account under
10s. 20.445 (1) (aL).
SB399,47 11Section 47. 108.19 (1s) (a) 6. of the statutes is created to read:
SB399,24,1212 108.19 (1s) (a) 6. Assessments under s. 108.225 (4) (b).
SB399,48 13Section 48. 108.21 (2) of the statutes is amended to read:
SB399,24,1714 108.21 (2) The findings of any such an authorized representative of the
15department, based on examination of the records of any such employing unit under
16sub. (1)
and embodied in an audit report mailed issued to the employing unit, shall
17constitute
are a determination within the meaning of under s. 108.10.
SB399,49 18Section 49. 108.22 (1m) of the statutes is amended to read:
SB399,25,1019 108.22 (1m) If an employer any person owes any contributions,
20reimbursements, or assessments under s. 108.15, 108.151, 108.155, or 108.19 (1m),
21benefit overpayments, interest, fees, or payments for forfeitures or, other penalties,
22or any other amount
to the department under this chapter and fails to pay the
23amount owed, the department has a perfected lien upon the employer's right, title,
24and interest in all of its the person's real and personal property located in this state
25in the amount finally determined to be owed, plus costs. Except where creation of

1a lien is barred or stayed by bankruptcy or other insolvency law, the lien is effective
2when upon the earlier of the date on which the amount is first due or the date on
3which
the department issues a determination of the amount owed under s. 108.10
4(1)
this chapter and shall continue until the amount owed, plus costs and interest to
5the date of payment, is paid, except as provided in sub. (8) (d). If a lien is initially
6barred or stayed by bankruptcy or other insolvency law, it shall become effective
7immediately upon expiration or removal of such bar or stay. The perfected lien does
8not give the department priority over lienholders, mortgagees, purchasers for value,
9judgment creditors, and pledges whose interests have been recorded before the
10department's lien is recorded.
SB399,50 11Section 50. 108.22 (1r) of the statutes is amended to read:
SB399,25,1912 108.22 (1r) If any employing unit or any individual who is found personally
13liable under sub. (9)
person fails to pay to the department any amount found to be
14due it in proceedings pursuant to s. 108.10
a covered unemployment compensation
15debt, as defined in 26 USC 6402 (f) (4)
, provided that no appeal or review permitted
16under s. 108.10 this chapter is pending and that the time for taking an appeal or
17review has expired, the department or any authorized representative of the
18department
may offset set off the amount against a federal tax refund as provided
19in
overpayment under 26 USC 6402 (f).
SB399,51 20Section 51. 108.22 (1t) of the statutes is created to read:
SB399,25,2521 108.22 (1t) If any person fails to pay to the department any amount under this
22chapter, provided that no appeal or review permitted under this chapter is pending
23and that the time for taking an appeal or review has expired, the department or any
24authorized representative of the department may set off the amount against a
25refund, overpayment, or disbursement under s. 71.93.
SB399,52
1Section 52. 108.22 (2) of the statutes is amended to read:
SB399,26,92 108.22 (2) (a) 1. If any employing unit or any individual who is found personally
3liable under sub. (9)
person fails to pay to the department any amount found to be
4due it in proceedings pursuant to s. 108.10, provided that no appeal or review
5permitted under s. 108.10 is pending and that the time for taking an appeal or review
6has expired
or determined to be owed under this chapter, the department or any
7authorized representative of the department may issue record the lien created under
8sub. (1m) by issuing
a warrant directed to the clerk of circuit court for any county of
9the state.
SB399,26,1310 2. The clerk of circuit court shall enter in the judgment and lien docket the
11name of the employing unit or individual person mentioned in the warrant and, the
12amount of the contributions, interest, costs and other fees for which the warrant is
13issued
owed, and the date when such copy on which the warrant is entered.
SB399,26,1714 3. A warrant entered under subd. 2. shall be considered in all respects as a final
15judgment constituting a perfected lien upon the employing unit's or individual's
16right, title and interest in all real and personal property located in the county where
17the warrant is entered
.
SB399,27,218 4. The department or any authorized representative of the department may
19thereafter file an execution with the clerk of circuit court for filing by the clerk of
20circuit court with the sheriff of any county where real or personal property of the
21employing unit or individual is found person is located, commanding the sheriff to
22levy upon and sell sufficient real and personal property of the employing unit or
23individual
person located in that county to pay the amount stated in the warrant in
24the same manner as upon an execution against property issued upon the judgment

1of a court of record, and to return the warrant to the department and pay to it the
2money collected by virtue thereof within 60 days after receipt of the warrant.
SB399,27,123 (b) The clerk of circuit court shall accept, file, and enter each warrant under
4par. (a) and each satisfaction, release, or withdrawal under subs. (5), (6), and (8m)
5in the judgment and lien docket without prepayment of any fee, but the clerk of
6circuit court shall submit a statement of the proper fee semiannually to the
7department covering the periods from January 1 to June 30 and July 1 to December
831 unless a different billing period is agreed to between the clerk of circuit court and
9the department. The fees shall then be paid by the department, but the fees provided
10by s. 814.61 (5) for entering the warrants shall be added to the amount of the warrant
11and collected from the employing unit or individual person when satisfaction or
12release is presented for entry.
SB399,53 13Section 53. 108.22 (2) (c) of the statutes is created to read:
SB399,27,2014 108.22 (2) (c) At least 15 days before issuing any warrant to a person under par.
15(a), the department shall issue a demand to the person for payment of the amounts
16owed and give written or electronic notice that the department may issue a warrant.
17The refusal or failure of the person to receive the notice does not prevent the
18department from issuing the warrant. The department is only required to give the
19notice required under this paragraph to a person the first time the department issues
20a warrant to the person, and not for any subsequent warrant issued to that person.
SB399,54 21Section 54. 108.22 (3) of the statutes is renumbered 108.22 (3) (a) and
22amended to read:
SB399,28,623 108.22 (3) (a) The department may issue a warrant of like terms, force, and effect
24to any employee or other agent of the department, who may file a copy of such warrant
25with the clerk of circuit court of any county in the state, and thereupon
such the clerk

1shall enter the warrant in the judgment and lien docket and the warrant shall
become
2a lien in the same manner, and with
have the same force and effect, as is provided in
3sub. (2). In the execution of the warrant, the employee or other agent shall have all
4the powers conferred by law upon a sheriff, but shall not be entitled to collect from the
5employer person any fee or charge for the execution of the warrant in excess of the
6actual expenses paid in the performance of his or her duty.
SB399,55 7Section 55. 108.22 (3) (b) of the statutes is created to read:
SB399,28,148 108.22 (3) (b) In executing a warrant under par. (a), the employee or agent may
9conduct, or may engage a 3rd party to conduct, an execution sale of property in any
10county of this state and may sell, or may engage a 3rd party to sell, the property in
11any manner that, in the discretion of the department, will bring the highest net bid
12or price, including an Internet-based auction or sale. The cost of conducting each
13auction or sale shall be reimbursed to the department out of the proceeds of the
14auction or sale.
SB399,56 15Section 56. 108.22 (4) of the statutes is amended to read:
SB399,28,2016 108.22 (4) If a warrant be is returned not satisfied in full, the department shall
17have the same remedies to enforce the amount due for contributions, interest, and
18costs and other fees
as if the department had recovered judgment against the
19employing unit person for the same and an execution is returned wholly or partially
20not satisfied.
SB399,57 21Section 57. 108.22 (5) of the statutes is amended to read:
SB399,29,222 108.22 (5) When the contributions amounts set forth in a warrant together
23with interest and other fees to the date of payment and all costs due the department
24have been paid to it, the department shall issue a satisfaction of the warrant and file
25it with the clerk of circuit court. The clerk of circuit court shall immediately enter

1a satisfaction of the judgment on the judgment and lien docket. The department
2shall send a copy of the satisfaction to the employer person.
SB399,58 3Section 58. 108.22 (8) (b) 1. (intro.) and a. of the statutes are consolidated,
4renumbered 108.22 (8) (b) and amended to read:
SB399,29,95 108.22 (8) (b) To recover any overpayment to an individual which that is not
6otherwise repaid or recovery of which has not been waived, the department may
7recoup the amount of the overpayment by: a. Deducting , in addition to its other
8remedies in this chapter, deducting
the amount of the overpayment from benefits the
9individual would otherwise be eligible to receive; .
SB399,59 10Section 59. 108.22 (8) (b) 1. b. to d. of the statutes are repealed.
SB399,60 11Section 60. 108.22 (8) (b) 2. of the statutes is repealed.
SB399,61 12Section 61. 108.22 (8) (b) 3. of the statutes is repealed.
SB399,62 13Section 62. 108.22 (8) (bh) of the statutes is repealed.
SB399,63 14Section 63 . 108.22 (8) (d) of the statutes is created to read:
SB399,29,1615 108.22 (8) (d) The department may not collect any interest on any benefit
16overpayment.
SB399,64 17Section 64. 108.22 (9) of the statutes is amended to read:
SB399,30,2018 108.22 (9) An individual Any person who is an officer, employee, member,
19manager, partner, or other responsible person holding at least 20 percent of the
20ownership interest of a corporation, limited liability company, or other business
21association subject to this chapter
of an employer, and who has control or supervision
22of or responsibility for filing any required contribution reports or making payment
23of contributions amounts due under this chapter, and who willfully fails to file such
24reports or to make such payments to the department, or to ensure that such reports
25are filed or that such payments are made, may be found personally liable for such

1those amounts, including interest, tardy payment or filing fees, costs and other fees,
2in the event that after proper proceedings for the collection of such those amounts,
3as provided in this chapter, the corporation, limited liability company, or other
4business association
employer is unable to pay such those amounts to the
5department. Ownership interest of a corporation, limited liability company, or other
6business association includes ownership or control, directly or indirectly, by legally
7enforceable means or otherwise, by the individual, by the individual's spouse or
8child, by the individual's parent if the individual is under age 18, or by a combination
9of 2 or more of them, and such ownership interest of a parent corporation, limited
10liability company, or other business association of which the corporation, limited
11liability company, or other business association unable to pay such amounts is a
12wholly owned subsidiary. The personal
Personal liability of such officer, employee,
13member, manager, partner, or other responsible person
as provided in this
14subsection survives dissolution, reorganization, bankruptcy, receivership,
15assignment for the benefit of creditors, judicially confirmed extension or
16composition, or any analogous situation of the corporation, limited liability company,
17or other business association
employer and shall be set forth in a determination or
18decision issued under s. 108.10. An appeal or review of a determination under this
19subsection shall not include an appeal or review of determinations of amounts owed
20by the employer.
SB399,65 21Section 65. 108.22 (10) of the statutes is created to read:
SB399,31,1022 108.22 (10) A private agency that serves as a fiscal agent under s. 46.2785 or
23contracts with a fiscal intermediary to serve as a fiscal agent under s. 46.27 (5) (i),
2446.272 (7) (e), or 47.035 as to any individual performing services for a person
25receiving long-term support services under s. 46.27 (5) (b), 46.272 (7) (b), 46.275,

146.277, 46.278, 46.2785, 46.286, 46.495, 51.42, or 51.437 or personal assistance
2services under s. 47.02 (6) (c) may be found jointly and severally liable for the
3amounts owed by the person under this chapter, if, at the time the person's quarterly
4report is due under this chapter, the private agency served as a fiscal agent for the
5person. The liability of the agency as provided in this subsection survives
6dissolution, reorganization, bankruptcy, receivership, assignment for the benefit of
7creditors, judicially confirmed extension or composition, or any analogous situation
8of the person and shall be set forth in a determination or decision issued under s.
9108.10. An appeal or review of a determination under this subsection shall not
10include an appeal or review of determinations of amounts owed by the person.
SB399,66 11Section 66. 108.22 (11) of the statutes is created to read:
SB399,31,1312 108.22 (11) (a) The department may recover its actual costs, disbursements,
13expenses, and fees incurred in recovering any amount due under this chapter.
SB399,31,1514 (b) The department may charge and recover the costs related to payments made
15to the department by debit card, credit card, or another payment method.
SB399,67 16Section 67. 108.223 (1) (br) of the statutes is amended to read:
SB399,31,2017 108.223 (1) (br) “Debtor" means a debtor, as defined in s. 108.225 (1) (c), whose
18debt has been finally determined under this chapter and is not subject to further
19appeal and for whom, with respect to a debt, a warrant has been issued under s.
20108.22 (2), or (3) or (8).
SB399,68 21Section 68. 108.225 (1) (b) of the statutes is amended to read:
SB399,32,322 108.225 (1) (b) “Debt" means a delinquent contribution or repayment of a
23benefit overpayment, a delinquent assessment under s. 108.04 (11) (cm) or 108.19
24(1m), a liability incurred under s. 108.04 (11) (bh), an erroneous payment from the
25fund recovered under s. 108.245, or any liability of a 3rd party for failure to surrender

1to the department property or rights to property subject to levy after proceedings
2under sub. (4) (b) and s. 108.10 to determine that liability
any amount due under this
3chapter
.
SB399,69 4Section 69. 108.225 (4) (b) of the statutes is amended to read:
SB399,32,165 108.225 (4) (b) Any 3rd party The department may assess a person who fails
6to surrender any property or rights to property subject to levy, upon demand of the
7department, is subject to proceedings to enforce the levy. The 3rd party is not liable
8to the department under this paragraph for more than 25 percent
comply with sub.
9(3) a penalty in the amount of 50 percent
of the debt. The department shall serve a
10final demand as provided under sub. (13) on any 3rd party person who fails to
11surrender property. Proceedings shall not be initiated by the department until 5
12days after service of the final demand
comply with sub. (3). The department shall
13issue a determination under s. 108.10 to the 3rd party person for the amount of the
14liability assessment under this subsection no sooner than 7 days after service of the
15final demand. Assessments under this subsection shall be deposited in the
16unemployment program integrity fund
.
SB399,70 17Section 70. 815.29 (1) of the statutes is amended to read:
SB399,33,718 815.29 (1) No execution sale of personal property shall be made unless 20 days
19previous notice of such sale has been given by posting a notice thereof in one public
20place of the town or municipality where such sale is to be had and, if the county where
21such sale is to be had maintains a Web site, by posting a notice on the Web site. If
22the town or municipality where such sale is to be had maintains a Web site, the town
23or municipality may also post a notice on its Web site. The notice shall specify the
24time and place of sale but when any property seized is likely to perish or depreciate
25in value before the expiration of the 20 days the court or a judge may order the same

1to be sold in such manner and upon such terms as the best interests of the parties
2demand. Every such sale shall be made at auction between the hours of 9 a.m. and
35 p.m. and no property shall be sold unless it is in view of those attending the sale,
4except as provided in s. ss. 71.91 (5) (c) 2. and 108.22 (3) (b) and in the case of the sale
5of the interest of the judgment debtor in property in the possession of a secured party.
6It shall be offered for sale in such lots and parcels as is calculated to bring the highest
7price.
SB399,71 8Section 71. Nonstatutory provisions.
SB399,33,129 (1) The authorized FTE positions for the department of workforce development,
10funded from the appropriation under section 20.445 (1) (v) of the statutes, are
11increased by 5.0 SEG positions for the purpose of conducting program integrity
12activities.
SB399,34,1113 (2) Notwithstanding Section 72 (4) of this act and section 108.22 (1m) of the
14statutes, as affected by this act, if any person owes any contributions,
15reimbursements or assessments under section 108.15, 108.151, 108.155, or 108.19
16(1m) of the statutes, benefit overpayments, interest, fees, payments for forfeitures,
17other penalties, or any other amount to the department of workforce development
18under chapter 108 of the statutes and has failed to pay the amount owed, the
19department has a perfected lien upon the right, title, and interest in all of the
20person's real and personal property located in this state in the amount finally
21determined to be owed, plus costs. Except where creation of a lien is barred or stayed
22by bankruptcy or other insolvency law, the lien is effective on the effective date of this
23subsection and shall continue until the amount owed, plus costs and interest to the
24date of payment, is paid, except as provided in section 108.22 (8) (d) of the statutes,
25as created by this act. If a lien is initially barred or stayed by bankruptcy or other

1insolvency law, it shall become effective immediately upon expiration or removal of
2such bar or stay. The perfected lien does not give the department priority over
3lienholders, mortgagees, purchasers for value, judgment creditors, and pledges
4whose interests have been recorded before the department's lien is recorded. This
5subsection applies only to amounts that first became due or were determined to be
6owed prior to the effective date of this subsection and that remain unpaid as of the
7effective date of this subsection, except that this subsection does not affect a lien that
8was created, before the effective date of this subsection, under section 108.22 (1m),
92015 stats., or any predecessor statute. A lien created under this subsection shall
10otherwise be considered a lien under section 108.22 (1m) of the statutes, as affected
11by this act.
SB399,34,1512 (3) A warrant issued under section 108.22 (2), 2015 stats., or any predecessor
13statute that has not been satisfied or released as of the effective date of this
14subsection shall remain effective and shall otherwise be considered to be a warrant
15issued under section 108.22 (2), as affected by this act.
SB399,34,2016 (4) The department of workforce development shall send a notice to the
17legislative reference bureau when a rule promulgated by the department of
18workforce development that is based on scope statement 046-17 is filed with the
19legislative reference bureau under section 227.20 of the statutes, if filed before the
20first day of the 36th month beginning after publication.
SB399,72 21Section 72 . Initial applicability.
SB399,34,2422 (1) The treatment of section 108.04 (1) (hm) and (hr) of the statutes first applies
23to determinations issued under section 108.09 or 108.10 of the statutes on the
24effective date of this subsection.
SB399,35,3
1(2) The treatment of section 108.05 (3) (d) of the statutes first applies to
2determinations issued under section 108.09 of the statutes on the effective date of
3this subsection.
SB399,35,64 (3) The treatment of section 108.133 (4) (c) of the statutes first applies with
5respect to submissions made by employing units under section 108.133 (4) (a) of the
6statutes on the effective date of this subsection.
SB399,35,97 (4) The treatment of section 108.22 (1m) of the statutes first applies to amounts
8that first become due or that are determined to be owed on the effective date of this
9subsection.
SB399,35,1210 (5) The treatment of section 108.22 (9) of the statutes first applies to
11determinations of personal liability under section 108.22 (9) of the statutes issued
12under section 108.10 of the statutes on the effective date of this subsection.
SB399,73 13Section 73. Effective dates. This act takes effect on the first Sunday after
14publication, except as follows:
SB399,35,1715 (1) The treatment of sections 108.05 (3) (d) and 108.133 (4) (c) of the statutes
16and Section 72 (2) and (3) of this act take effect on January 7, 2018, or on the first
17Sunday after publication, whichever occurs later.
SB399,35,2218 (2) The treatment of sections 108.04 (8) (b) and 108.133 (1) (a) and (ag), (2)
19(intro.), (a) 1., 2., 3., 4., and 5. and (b), (3) (a), (b), (c), and (d), and (4) (a) of the statutes
20takes effect on the date that a rule promulgated by the department of workforce
21development that is based on scope statement 046-17 takes effect, or on the first day
22of the 36th month beginning after publication, whichever occurs first.
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