AB910,11,2312 108.04 (18) (a) The wages paid to an employee who performed services while
13the employee was an alien shall, if based on such services, be excluded from the
14employee's base period wages for purposes of sub. (4) (a) and ss. 108.05 (1) and 108.06
15(1) unless the employee is an alien who was lawfully admitted for permanent
16residence at the time such services were performed, was lawfully present for the
17purpose of performing such services, or was permanently residing in the United
18States under color of law at the time such services were performed, including an alien
19who was lawfully present in the United States as a result of the application of the
20provisions of section 212 (d) (5) of the federal immigration and nationality act (8 USC
211182
(d) (5)). All claimants shall be uniformly required to provide information as to
22whether they are citizens and, if they are not, any determination denying benefits
23under this subsection shall not be made except upon a preponderance of the evidence.
AB910,26 24Section 26. 108.04 (18) (b) of the statutes is amended to read:
AB910,12,6
1108.04 (18) (b) Any amendment of s. 26 USC 3304 (a) (14) of the federal
2unemployment tax act
specifying conditions other than as stated in par. (a) for denial
3of benefits based on services performed by aliens, or changing the effective date for
4required implementation of par. (a) or such other conditions, which that is a condition
5of approval of this chapter for full tax credit against the tax imposed by the federal
6unemployment tax act, shall be applicable to this subsection.
AB910,27 7Section 27. 108.062 (1) (c) of the statutes is repealed.
AB910,28 8Section 28. 108.062 (2) (a) of the statutes is amended to read:
AB910,12,119 108.062 (2) (a) Specify the work unit in which the plan will be implemented,
10the
affected positions, and the names of the employees filling those positions on the
11date of submittal.
AB910,29 12Section 29. 108.062 (2) (b) of the statutes is repealed.
AB910,30 13Section 30. 108.062 (2) (c) of the statutes is amended to read:
AB910,12,1514 108.062 (2) (c) Provide for initial coverage under the plan of at least 20 2
15positions that are filled on the effective date of the work-share program.
AB910,31 16Section 31. 108.062 (2) (d) of the statutes is amended to read:
AB910,12,1917 108.062 (2) (d) Specify the period or periods when the plan will be in effect,
18which may not exceed a total of 6 12 months in any 5-year period within the same
19work unit
.
AB910,32 20Section 32. 108.062 (2) (e) of the statutes is repealed.
AB910,33 21Section 33. 108.062 (2) (h) of the statutes is amended to read:
AB910,13,222 108.062 (2) (h) Specify the normal average hours per week worked by each
23employee in the work unit and the percentage reduction in the average hours of work
24per week worked by that employee, exclusive of overtime hours, which shall be

1applied in a uniform manner and which shall be at least 10 percent but not more than
250 60 percent of the normal hours per week of that employee.
AB910,34 3Section 34. 108.062 (2) (m) of the statutes is amended to read:
AB910,13,94 108.062 (2) (m) Indicate whether the plan includes employer-sponsored
5training to enhance job skills and acknowledge that the employees in the work unit
6work-share program may participate in training funded under the federal
7Workforce Innovation and Opportunity Act, 29 USC 3101 to 3361, or another federal
8law that enhances job skills without affecting availability for work, subject to
9department approval.
AB910,35 10Section 35. 108.062 (3) of the statutes is amended to read:
AB910,13,1411 108.062 (3) Approval of plans. The department shall approve a plan if the plan
12includes all of the elements specified in sub. (2) or (20), whichever is applicable. The
13approval is effective for the effective period of the plan unless modified under sub.
14(3m).
AB910,36 15Section 36. 108.062 (3r) of the statutes is amended to read:
AB910,13,2116 108.062 (3r) Applicability of laws. A work-share program shall be governed
17by the law that was in effect when the plan or modification was last approved under
18sub. (3) or (3m), until the program ends as provided in sub. (4), but an employer with
19a work-share program governed by sub. (2)
may, while sub. (20) is in effect, apply for
20a modification under sub. (3m), and that modification application shall be governed
21by sub. (20) the law in effect when the modification is approved.
AB910,37 22Section 37. 108.062 (4) (a) 1. of the statutes is renumbered 108.062 (4) (a) and
23amended to read:
AB910,14,224 108.062 (4) (a) Except as provided in subd. 2., a A work-share program
25becomes effective on the later of the Sunday of the 2nd week beginning or after

1approval of a work-share plan under sub. (3) or any Sunday after that day specified
2in the plan.
AB910,38 3Section 38. 108.062 (4) (a) 2. of the statutes is repealed.
AB910,39 4Section 39. 108.062 (4) (b) of the statutes is amended to read:
AB910,14,85 108.062 (4) (b) A work-share program ends on the earlier of the last Sunday
6that precedes the end of the 6-month 12-month period beginning on the effective
7date of the program or any Sunday before that day specified in the plan unless the
8program terminates on an earlier date under sub. (5), (14), or (15).
AB910,40 9Section 40. 108.062 (6) (b) of the statutes is amended to read:
AB910,14,1510 108.062 (6) (b) No employee who is included in a work unit under a work-share
11program
is eligible to receive any benefits for a week in which the plan is in effect in
12which the employee is engaged in work for the employer that sponsors the plan which
13that, when combined with work performed by the employee for any other employer
14for the same week, exceed exceeds 90 percent of the employee's average hours of work
15per week for the employer that creates the plan, as identified in the plan.
AB910,41 16Section 41. 108.062 (15) of the statutes is amended to read:
AB910,14,2017 108.062 (15) Involuntary termination. If in any week there are fewer than 20
182 employees who are included in a work-share program of any employer, the program
19terminates on the 2nd Sunday following the end of that week. This subsection does
20not apply to a work-share program to which sub. (20) applies.
AB910,42 21Section 42. 108.062 (19) (intro.) of the statutes is renumbered 108.062 (19) and
22amended to read:
AB910,15,523 108.062 (19) Secretary may waive compliance. The secretary may do any of the
24following
waive compliance with any requirement under this section if the secretary
25determines that doing so is necessary to permit continued certification of this

1chapter for grants to this state under Title III of the federal Social Security Act, for
2maximum credit allowances to employers under the federal Unemployment Tax Act,
3or for this state to qualify for full federal financial participation in the cost of
4administration of this section and financing of benefits to employees participating
5in work-share programs under this section:,
AB910,43 6Section 43. 108.062 (19) (a) of the statutes is repealed.
AB910,44 7Section 44. 108.062 (19) (b) of the statutes is repealed.
AB910,45 8Section 45. 108.062 (20) of the statutes, as affected by 2021 Wisconsin Act 4,
9is repealed.
AB910,46 10Section 46. 108.065 (1e) (intro.) of the statutes is amended to read:
AB910,15,1411 108.065 (1e) (intro.) Except as provided in subs. (2) and (3) to (3m), if there is
12more than one employing unit that has a relationship to an employee, the
13department shall determine which of the employing units is the employer of the
14employee by doing the following:
AB910,47 15Section 47. 108.065 (3m) of the statutes is created to read:
AB910,15,2416 108.065 (3m) A private agency that serves as a fiscal agent or contracts with
17a fiscal intermediary to serve as a fiscal agent to recipients of services under ch. 46,
1847, or 51 may elect to be the employer of one or more employees providing those
19services. As a condition of eligibility for election to be the employer of one or more
20employees providing those services, the private agency shall notify in writing the
21recipient of any such services of its election, for purposes of the unemployment
22insurance law, to be the employer of any worker providing such services to the
23recipient, and must be treated as the employer under 26 USC 3301 to 3311 for
24purposes of federal unemployment taxes on the worker's services.
AB910,48 25Section 48. 108.10 (intro.) of the statutes is amended to read:
AB910,16,5
1108.10 Settlement of issues other than benefit claims. (intro.) Except as
2provided in s. 108.245 (3), in connection with any issue arising under this chapter as
3to the status or liability of an employing unit in this state, for which no review is
4provided under s. 108.09, 108.095, or 108.227 (5) and whether or not a penalty is
5provided in s. 108.24, the following procedure shall apply:
AB910,49 6Section 49. 108.101 (5) of the statutes is created to read:
AB910,16,127 108.101 (5) Notwithstanding sub. (4), a final order or judgment of conviction
8for a crime entered by a court is binding on the convicted person in an action or
9proceeding under this chapter that relates to the criminal conviction. A person
10convicted of a crime is precluded from denying the essential allegations of the
11criminal offense that is the basis for the conviction in an action or proceeding under
12this chapter.
AB910,50 13Section 50. 108.13 (4) (a) 2. of the statutes is amended to read:
AB910,16,1514 108.13 (4) (a) 2. “Legal process" has the meaning given under 42 USC 662 (e)
15659 (i) (5).
AB910,51 16Section 51. 108.14 (8n) (a) of the statutes is amended to read:
AB910,16,2117 108.14 (8n) (a) The department shall enter into a reciprocal arrangement
18which is approved by the U.S. secretary of labor pursuant to section under 26 USC
193304
(a) (9) (B) of the internal revenue code, to provide more equitable benefit
20coverage for individuals whose recent work has been covered by the unemployment
21insurance laws of 2 or more jurisdictions.
AB910,52 22Section 52 . 108.14 (8n) (e) of the statutes is amended to read:
AB910,17,1123 108.14 (8n) (e) The department shall charge this state's share of any benefits
24paid under this subsection to the account of each employer by which the employee
25claiming benefits was employed in the applicable base period, in proportion to the

1total amount of wages he or she earned from each employer in the base period, except
2that if s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a)
3or (b) to (c), 108.07 (3), (3r), or (5) (am) 2., or 108.133 (3) (f) would have applied to
4employment by such an employer who is subject to the contribution requirements of
5ss. 108.17 and 108.18, the department shall charge the share of benefits based on
6employment with that employer to the fund's balancing account, or, if s. 108.04 (1)
7(f) or, (5), or (5g) or 108.07 (3) would have applied to an employer that is not subject
8to the contribution requirements of ss. 108.17 and 108.18, the department shall
9charge the share of benefits based on that employment in accordance with s. 108.07
10(5) (am) 1. and 2. The department shall also charge the fund's balancing account with
11any other state's share of such benefits pending reimbursement by that state.
AB910,53 12Section 53. 108.14 (26) of the statutes is amended to read:
AB910,17,1913 108.14 (26) The department shall prescribe by rule a standard affidavit form
14that may be used by parties to appeals under ss. 108.09, 108.095, and 108.10 and
15shall make the form available to employers and claimants. The form shall be
16sufficient to qualify as admissible evidence in a hearing under this chapter if the
17authentication is sufficient and the information set forth by the affiant is admissible,
18but its use by a party does not eliminate the right of an opposing party to cross
19examine the affiant concerning the facts asserted in the affidavit.
AB910,54 20Section 54. 108.141 (1) (h) of the statutes is amended to read:
AB910,17,2321 108.141 (1) (h) “State law" means the unemployment insurance law of any
22state, that has been approved by the U.S. secretary of labor under section 26 USC
233304
of the internal revenue code.
AB910,55 24Section 55. 108.141 (3g) (a) 3. b. of the statutes is amended to read:
AB910,18,4
1108.141 (3g) (a) 3. b. The gross average weekly remuneration for the work
2exceeds the claimant's weekly benefit rate plus any supplemental unemployment
3benefits, as defined in section 26 USC 501 (c) (17) (D) of the internal revenue code,
4then payable to the claimant;
AB910,56 5Section 56. 108.141 (7) (a) of the statutes is amended to read:
AB910,18,136 108.141 (7) (a) The department shall charge the state's share of each week of
7extended benefits to each employer's account in proportion to the employer's share
8of the total wages of the employee receiving the benefits in the employee's base
9period, except that if the employer is subject to the contribution requirements of ss.
10108.17 and 108.18 the department shall charge the share of extended benefits to
11which s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m) or (8) (a)
12or (b) to (c), 108.07 (3), (3r), or (5) (am) 2., or 108.133 (3) (f) applies to the fund's
13balancing account.
AB910,57 14Section 57. 108.141 (7) (b) of the statutes is amended to read:
AB910,18,1915 108.141 (7) (b) The department shall charge the full amount of extended
16benefits based on employment for a government unit to the account of the
17government unit, except that if s. 108.04 (5), (5g), or (7) applies and the government
18unit has elected contribution financing the department shall charge one-half of the
19government unit's share of the benefits to the fund's balancing account.
AB910,58 20Section 58. 108.145 of the statutes is amended to read:
AB910,19,6 21108.145 Disaster unemployment assistance. The department shall
22administer under s. 108.14 (9m) the distribution of disaster unemployment
23assistance to workers in this state who are not eligible for benefits whenever such
24assistance is made available by the president of the United States under 26 42 USC
255177
(a). In determining eligibility for assistance and the amount of assistance

1payable to any worker who was totally self-employed during the first 4 of the last 5
2most recently completed quarters preceding the date on which the worker claims
3assistance, the department shall not reduce the assistance otherwise payable to the
4worker because the worker receives one or more payments under the social security
5act (,42 USC 301 et seq.) ch. 7, for the same week that the worker qualifies for such
6assistance.
AB910,59 7Section 59. 108.15 (3) (d) of the statutes is amended to read:
AB910,19,158 108.15 (3) (d) If a government unit elects contribution financing for any
9calendar year after the first calendar year it becomes newly subject to this chapter,
10it shall be liable to reimburse the fund for any benefits based on prior employment.
11If a government unit terminates its election of contribution financing, ss. 108.17 and
12108.18 shall apply to employment in the prior calendar year, but after all benefits
13based on such prior employment have been charged to its contribution account any
14balance remaining in such account shall be transferred to the fund's balancing
15account.
AB910,60 16Section 60. 108.151 (2) (d) of the statutes is amended to read:
AB910,19,2017 108.151 (2) (d) Sections 108.17 and 108.18 shall apply to all prior employment,
18but after all benefits based on prior employment have been charged to any account
19it has had under s. 108.16 (2) any balance remaining therein shall be transferred to
20the fund's balancing account as if s. 108.16 (6) (c) or (6m) (d) applied.
AB910,61 21Section 61. 108.151 (7) (c) of the statutes is amended to read:
AB910,20,922 108.151 (7) (c) The fund's treasurer shall determine the total amount due from
23employers electing reimbursement financing under this section that is uncollectible
24as of June 30 of each year, but not including any amount that the department
25determined to be uncollectible prior to before January 1, 2004. No amount may be

1treated as uncollectible under this paragraph unless the department has exhausted
2all reasonable remedies for collection of the amount, including liquidation of the
3assurance required under sub. (4). The department shall charge the total amounts
4so determined to the uncollectible reimbursable benefits account under s. 108.16
5(6w). Whenever, as of June 30 of any year, this that account has a negative balance
6of $5,000 or more, the treasurer shall, except as provided in par. (i), determine the
7rate of an assessment to be levied under par. (b) for that year, which shall then
8become payable by all employers that have elected reimbursement financing under
9this section as of that date.
AB910,62 10Section 62. 108.151 (7) (f) of the statutes is amended to read:
AB910,20,1411 108.151 (7) (f) If any employer would otherwise be assessed an amount less
12than $10 $20 for a calendar year, the department shall, in lieu of requiring that
13employer to pay an assessment for that calendar year, apply the amount that the
14employer would have been required to pay to the other employers on a pro rata basis.
AB910,63 15Section 63. 108.151 (7) (i) of the statutes is created to read:
AB910,20,2216 108.151 (7) (i) In lieu of or in addition to assessing employers as provided in
17par. (b), the fund's treasurer may apply amounts set aside in the fund's balancing
18account under s. 108.155 (2) (a) to amounts determined to be uncollectible under par.
19(c) by transferring those amounts to the account under s. 108.16 (6w). The fund's
20treasurer may not act under this paragraph whenever the balance remaining of the
21amount set aside under s. 108.155 (2) (a) is less than $1,750,000 and may not act to
22reduce the amount set aside below that amount.
AB910,64 23Section 64. 108.152 (1) (d) of the statutes is amended to read:
AB910,21,524 108.152 (1) (d) If the Indian tribe or tribal unit is an employer prior to before
25the effective date of an election, ss. 108.17 and 108.18 shall apply to all employment

1prior to before the effective date of the election, but after all benefits based on prior
2employment have been charged to any account that it has had under s. 108.16 (2),
3the department shall transfer any positive balance or charge any negative balance
4remaining therein to the fund's balancing account as if s. 108.16 (6) (c) and (6m) (d)
5applied.
AB910,65 6Section 65. 108.155 (2) (a) and (d) of the statutes are amended to read:
AB910,21,127 108.155 (2) (a) On October 2, 2016, the fund's treasurer shall set aside
8$2,000,000 in the fund's balancing account for accounting purposes. On an ongoing
9basis, the fund's treasurer shall tally the amounts allocated to reimbursable
10employers' accounts under s. 108.04 (13) (d) 4. c. and all amounts transferred to the
11account under s. 108.16 (6w) as provided in s. 108.151 (7) (i) and shall
deduct those
12amounts from the amount set aside plus any interest calculated thereon.
AB910,21,1913 (d) If the department assesses reimbursable employers under par. (c), the
14department shall determine the amount of assessments to be levied as provided in
15sub. (3), and the fund's treasurer shall notify reimbursable employers that the
16assessment will be imposed. Except as provided in sub. (3) (c), the assessment shall
17be payable by each reimbursable employer that is subject to this chapter as of the
18date the assessment is imposed. Assessments imposed under this section shall be
19credited to the fund's balancing account.
AB910,66 20Section 66. 108.16 (6m) (a) of the statutes is amended to read:
AB910,21,2421 108.16 (6m) (a) The benefits thus chargeable under sub. (7) (a) or (b) or s.
22108.04 (1) (f), (5), (5g), (7) (h) (u), (7m), (8) (a) or (b) to (c), (13) (c) or (d) or (16) (e),
23108.07 (3), (3r), (5) (am) 2. and (bm) 3. a., (5m), and (6), 108.133 (3) (f), 108.14 (8n)
24(e), 108.141, 108.15, 108.151, or 108.152 or sub. (6) (e) or (7) (a) and (b).
AB910,67 25Section 67. 108.16 (6m) (j) of the statutes is created to read:
AB910,22,2
1108.16 (6m) (j) Any amount transferred to the account under sub. (6w) as
2provided in s. 108.151 (7) (i).
AB910,68 3Section 68. 108.16 (6w) of the statutes is amended to read:
AB910,22,74 108.16 (6w) The department shall maintain within the fund an uncollectible
5reimbursable benefits account to which the department shall credit all amounts
6received from employers under s. 108.151 (7)
and all amounts transferred from the
7fund's balancing account as provided in s.
108.151 (7) (i).
AB910,69 8Section 69. 108.16 (6x) of the statutes is amended to read:
AB910,22,139 108.16 (6x) The department shall charge to the uncollectible reimbursable
10benefits account the amount of any benefits paid from the fund's balancing account
11that are reimbursable under s. 108.151 but for which the department does not receive
12reimbursement after the department exhausts all reasonable remedies for collection
13of the amount.
AB910,70 14Section 70. 108.16 (9) (a) of the statutes is amended to read:
AB910,22,1815 108.16 (9) (a) Consistently with section 26 USC 3305 of the internal revenue
16code
, relating to federal instrumentalities which that are neither wholly nor
17partially owned by the United States nor otherwise specifically exempt from the tax
18imposed by section under 26 USC 3301 of the internal revenue code:
AB910,22,2219 1. Any contributions required and paid under this chapter for 1939 or any
20subsequent
year by any such instrumentality, including any national bank, shall be
21refunded to such that instrumentality in case this chapter is not certified with
22respect to such year under s. 26 USC 3304 of said code.
AB910,22,2523 2. No national banking association which is subject to this chapter shall be
24required to comply with any of its provisions or requirements under this chapter, to
25the extent that such compliance would be contrary to s. 26 USC 3305 of said code.
AB910,71
1Section 71. 108.18 (3) (c) of the statutes is amended to read:
AB910,23,52 108.18 (3) (c) Permitting the employer to pay such lower rate is consistent with
3the relevant conditions then applicable to additional credit allowance for such year
4under section 26 USC 3303 (a) of the federal unemployment tax act, any other
5provision to the contrary notwithstanding.
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