SB672,29,1
1108.19 (title) Special assessments.
SB672,85 2Section 85 . 108.19 (1) of the statutes is renumbered 108.19 (1) (a) and
3amended to read:
SB672,29,114 108.19 (1) (a) Each employer subject to this chapter shall regularly contribute
5to the administrative account at the rate of two-tenths of one
pay an assessment
6equal to 0.2
percent per year on its payroll, except that the department may prescribe
7at the close of any fiscal year such lower rates of contribution under this section
8subsection, to apply to classes of employers throughout the ensuing fiscal year, as will
9in the department's judgment adequately finance the administration of this chapter,
10and as will in the department's judgment fairly represent the relative cost of the
11services rendered by the department to each such class.
SB672,86 12Section 86. 108.19 (1) (d) of the statutes is created to read:
SB672,29,1413 108.19 (1) (d) Assessments under this subsection shall be credited to the
14appropriation account under s. 20.445 (1) (wc).
SB672,87 15Section 87 . 108.19 (1e) (a) of the statutes is amended to read:
SB672,29,2216 108.19 (1e) (a) Except as provided in par. (b), each employer, other than an
17employer that finances benefits by reimbursement in lieu of contributions under s.
18108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable
19under s. 108.18 and this section, pay an assessment to the administrative account
20for each year prior to before the year 2010 equal to the lesser of 0.01 percent of its
21payroll for that year or the solvency contribution that would otherwise be payable
22by the employer under s. 108.18 (9) for that year.
SB672,88 23Section 88 . 108.19 (1e) (cm) of the statutes is created to read:
SB672,29,2524 108.19 (1e) (cm) Assessments under this subsection shall be credited to the
25appropriation under s. 20.445 (1) (wh).
SB672,89
1Section 89. 108.19 (1e) (d) of the statutes is amended to read:
SB672,30,72 108.19 (1e) (d) The department may expend the moneys received from
3assessments levied under this subsection in the amounts authorized under s. 20.445
4(1) (gh) (wh) for the renovation and modernization of unemployment insurance
5information technology systems, specifically including development and
6implementation of a new system and reengineering of automated processes and
7manual business functions.
SB672,90 8Section 90 . 108.19 (1f) (a) of the statutes is amended to read:
SB672,30,149 108.19 (1f) (a) Except as provided in par. (b), each employer, other than an
10employer that finances benefits by reimbursement in lieu of contributions under s.
11108.15, 108.151, or 108.152 shall, in addition to other contributions amounts payable
12under s. 108.18 and this section, pay an assessment for each year equal to the lesser
13of 0.01 percent of its payroll for that year or the solvency contribution that would
14otherwise be payable by the employer under s. 108.18 (9) for that year.
SB672,30,16 15(d) Assessments under this paragraph subsection shall be deposited in the
16unemployment program integrity fund.
SB672,91 17Section 91 . 108.19 (1f) (c) of the statutes is amended to read:
SB672,30,2118 108.19 (1f) (c) Notwithstanding par. (a), the department may, if it finds that the
19full amount of the levy is not required to effect the purposes specified in sub. (1s) s.
20108.20 (2)
(b) for any year, prescribe a reduced levy for that year and in such case shall
21publish in the notice under par. (b) the rate of the reduced levy.
SB672,92 22Section 92 . 108.19 (1m) of the statutes is renumbered 108.19 (1m) (a) and
23amended to read:
SB672,31,1024 108.19 (1m) (a) Each employer subject to this chapter as of the date a rate is
25established under this subsection shall pay an assessment to the unemployment

1interest payment fund
at a rate established by the department sufficient to pay
2interest due on advances from the federal unemployment account under Title XII of
3the federal social security act,
42 USC 1321 to 1324. The rate established by the
4department for employers who finance benefits under s. 108.15 (2), 108.151 (2), or
5108.152 (1) shall be 75 percent of the rate established for other employers. The
6amount of any employer's assessment shall be the product of the rate established for
7that employer multiplied by the employer's payroll of the previous calendar year as
8taken from quarterly employment and wage reports filed by the employer under s.
9108.205 (1) or, in the absence of the filing of such reports, estimates made by the
10department.
SB672,31,12 11(d) Each assessment made under this subsection is due within 30 days after the
12date the department issues the assessment. If the
SB672,31,21 13(f) The department shall use amounts collected from employers under this
14subsection exceed the amounts needed to pay interest due on advances from the
15federal unemployment account under 42 USC 1321 to 1324. If the amounts collected
16exceed the amounts needed to pay that interest for a given year
, the department shall
17use any the excess to pay interest owed in subsequent years on advances from the
18federal unemployment account. If the department determines that additional
19interest obligations are unlikely, the department shall transfer the excess to the
20fund's balancing account of the fund, the unemployment program integrity fund, or
21both in amounts determined by the department.
SB672,93 22Section 93 . 108.19 (1m) (e) of the statutes is created to read:
SB672,31,2423 108.19 (1m) (e) Assessments under this subsection shall be deposited in the
24unemployment interest payment fund.
SB672,94
1Section 94. 108.19 (1n) of the statutes is renumbered 108.19 (1m) (b) and
2amended to read:
SB672,32,53 108.19 (1m) (b) The department shall publish as a class 1 notice under ch. 985
4any rate established under sub. (1m) par. (a) within 10 days of after the date that the
5rate is established.
SB672,95 6Section 95 . 108.19 (1p) of the statutes is renumbered 108.19 (1m) (c) and
7amended to read:
SB672,32,108 108.19 (1m) (c) Notwithstanding sub. (1m) par. (a), an employer having a
9payroll of $25,000 or less for the preceding calendar year is exempt from any
10assessment under sub. (1m) this subsection.
SB672,96 11Section 96 . 108.19 (1q) of the statutes is renumbered 108.20 (3) and amended
12to read:
SB672,32,1613 108.20 (3) Unemployment interest payment fund. There is created a separate,
14nonlapsible trust fund designated as the unemployment interest payment fund
15consisting of all amounts collected under sub. s. 108.19 (1m) (a) and all interest and
16penalties on those amounts collected under s. 108.22.
SB672,97 17Section 97 . 108.19 (1s) of the statutes is renumbered 108.20 (2), and 108.20
18(2) (a) 3., as renumbered, is amended to read:
SB672,32,1919 108.20 (2) (a) 3. Amounts transferred under sub. (1m) s. 108.19 (1m) (f).
SB672,98 20Section 98 . 108.19 (2) of the statutes is renumbered 108.19 (1) (b) and
21amended to read:
SB672,33,322 108.19 (1) (b) If the department finds, at any time within a fiscal year for which
23it has prescribed lower contribution rates to the administrative account than the
24maximum rate permitted under sub. (1) par. (a), that such lower rates will not
25adequately finance the administration of this chapter or are excessive for that

1purpose, the department may by general rule prescribe a new schedule of rates in no
2case exceeding the specified maximum to apply under this section subsection for the
3balance of the fiscal year.
SB672,99 4Section 99 . 108.19 (2m) of the statutes is renumbered 108.19 (1) (c) and
5amended to read:
SB672,33,106 108.19 (1) (c) Within the limit specified by sub. (1) under par. (a), the
7department may by rule prescribe at any time as to any period any such rate or rates
8or schedule as it deems necessary and proper hereunder under this subsection.
9Unless thus prescribed, no such rate or rates or schedule shall apply under sub. (1)
10or (2)
par. (a) or (b).
SB672,100 11Section 100 . 108.19 (3) of the statutes is repealed.
SB672,101 12Section 101 . 108.19 (4) of the statutes is renumbered 108.18 (1) (c) and
13amended to read:
SB672,34,214 108.18 (1) (c) If section 303 Notwithstanding par. (b), if 42 USC 503 (a) (5) of
15title III of the social security act
and section 26 USC 3304 (a) (4) of the internal
16revenue code
are amended to permit a state agency to use, in financing
17administrative expenditures incurred in carrying out its employment security
18functions, some any part of the moneys collected or to be collected under the state
19unemployment insurance law,
an employer's contributions in partial or complete
20substitution for grants under title III 42 USC 501 to 506, then this chapter shall, by
21rule of the department, be modified in the manner and to the extent and within the
22limits necessary to permit such use by the department under this chapter; and the
23modifications shall become effective on the same date as such use becomes
24permissible under the federal amendments
the department may credit any portion

1of that part of an employer's contributions to the appropriation under s. 20.445 (1)
2(wd)
.
SB672,102 3Section 102 . 108.20 of the statutes is repealed and recreated to read:
SB672,34,7 4108.20 Segregated funds. (1) Unemployment administration fund. There
5is created a separate, nonlapsible trust fund designated as the unemployment
6administration fund consisting of moneys credited to the appropriation accounts
7under s. 20.445 (1) (wc), (wd), and (wh).
SB672,34,8 8(2) Unemployment program integrity fund.
SB672,103 9Section 103 . 108.22 (1) (am) of the statutes is amended to read:
SB672,34,1210 108.22 (1) (am) The interest, penalties, and tardy filing fees levied under pars.
11(a), (ac), (ad), and (af) shall be paid to the department and credited to the
12administrative account appropriation under s. 20.445 (1) (wd).
SB672,104 13Section 104 . 108.22 (1m) of the statutes is amended to read:
SB672,35,414 108.22 (1m) If any person owes any contributions, reimbursements or
15assessments under s. 108.15, 108.151, 108.152, 108.155, or 108.19 (1m), benefit
16overpayments, interest, fees, payments for forfeitures, other penalties, or any other
17amount to the department under this chapter and fails to pay the amount owed, the
18department has a perfected lien upon the right, title, and interest in all of the
19person's real and personal property located in this state in the amount finally
20determined to be owed, plus costs. Except where creation of a lien is barred or stayed
21by bankruptcy or other insolvency law, the lien is effective upon the earlier of the date
22on which the amount is first due or the date on which the department issues a
23determination of the amount owed under this chapter and shall continue until the
24amount owed, plus costs and interest to the date of payment, is paid, except as
25provided in sub. (8) (d). 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.
SB672,105 5Section 105 . 108.22 (8e) of the statutes is amended to read:
SB672,35,116 108.22 (8e) If the department determines a payment has been made to an
7unintended recipient erroneously without fault on the part of the intended payee or
8payee's authorized agent, the department may issue the correct payment to the
9intended payee if necessary, and may recover the amount of the erroneous payment
10from the recipient under this section or s. 108.225 or 108.245. Any amount so
11recovered shall be credited to the fund's balancing account.
SB672,106 12Section 106 . 108.223 (2) (b) of the statutes is amended to read:
SB672,35,2213 108.223 (2) (b) The department shall enter into agreements with financial
14institutions doing business in this state to operate the financial record matching
15program under this section. An agreement shall require the financial institution to
16participate in the financial record matching program by electing either the financial
17institution matching option under sub. (3) or the state matching option under sub.
18(4). The financial institution and the department may by mutual agreement make
19changes to
amend the agreement. A financial institution that wishes to choose a
20different matching option shall provide the department with at least 60 days' notice.
21The department shall furnish the financial institution with a signed copy of the
22agreement.
SB672,107 23Section 107 . 108.23 of the statutes is amended to read:
SB672,36,11 24108.23 Preference of required payments. In the event of an employer's
25dissolution, reorganization, bankruptcy, receivership, assignment for benefit of

1creditors, judicially confirmed extension proposal or composition, or any analogous
2situation including the administration of estates in circuit courts, the payments
3required of the employer under this chapter shall have preference over all claims of
4general creditors and shall be paid next after the payment of preferred claims for
5wages. If the employer is indebted to the federal government for taxes due under the
6federal unemployment tax act and a claim for the taxes has been duly filed, the
7amount of contributions which should be paid to allow the employer the maximum
8offset against the taxes shall have preference over preferred claims for wages and
9shall be on a par with debts due the United States, if by establishing the preference
10the offset against the federal tax can be secured under s. 26 USC 3302 (a) (3) of the
11federal unemployment tax act
.
SB672,108 12Section 108 . 108.24 (3) (a) 3. a. of the statutes is amended to read:
SB672,36,1513 108.24 (3) (a) 3. a. Refrain from claiming or accepting benefits, participating
14in an audit or investigation by the department, or testifying in a hearing held under
15s. 108.09, 108.095, or 108.10.
SB672,109 16Section 109 . 108.24 (3) (a) 4. of the statutes is amended to read:
SB672,36,2017 108.24 (3) (a) 4. Discriminates or retaliates against an individual because the
18individual claims benefits, participates in an audit or investigation by the
19department under this chapter, testifies in a hearing under s. 108.09 , 108.095, or
20108.10, or exercises any other right under this chapter.
SB672,110 21Section 110 . Fiscal changes.
SB672,37,222 (1) The unencumbered balance in the appropriation account under s. 20.445 (1)
23(gg), 2017 stats., immediately before the effective date of the repeal of s. 20.445 (1)
24(gg), 2017 stats., and the unencumbered balance in the appropriation account under
25s. 20.445 (1) (gm), 2017 stats., immediately before the effective date of the repeal of

1s. 20.445 (1) (gm), 2017 stats., are transferred to the appropriation account under s.
220.445 (1) (wd), as affected by this act.
SB672,37,43 (2) (a) The unencumbered balance in the appropriation account under s. 20.445
4(1) (gc) is transferred to the appropriation account under s. 20.445 (1) (wc).
SB672,37,65 (b) The unencumbered balance in the appropriation account under s. 20.445 (1)
6(gd) is transferred to the appropriation account under s. 20.445 (1) (wd).
SB672,37,87 (c) The unencumbered balance in the appropriation account under s. 20.445 (1)
8(gh) is transferred to the appropriation account under s. 20.445 (1) (wh).
SB672,111 9Section 111 . Initial applicability.
SB672,37,1210 (1) The treatment of ss. 20.445 (1) (gd) (with respect to the payment of benefits
11charged under s. 108.07 (7)) and 108.07 (7) first applies to claims filed on the effective
12date of this subsection.
SB672,112 13Section 112 . Effective date.
SB672,37,1414 (1) This act takes effect on the first Sunday after publication.
SB672,37,1515 (End)
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