2015 WISCONSIN ACT
86
An Act
to repeal
108.062 (7);
to amend
108.062 (6) (a), 108.16 (6) (L), 108.16 (6m) (g), 108.16 (10) and 108.22 (8) (b) 1. d.; and
to create
108.04 (13) (g) and 108.22 (1r) of the statutes;
relating to:
various changes to the unemployment insurance law.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section
1
.
108.04 (13) (g) of the statutes is created to read:
108.04
(13)
(g) 1. In this paragraph:
a. "Combined-wage claim" means a claim for benefits under this chapter that is filed pursuant to a reciprocal arrangement entered into under s. 108.14 (8n).
b. "Out-of-state employer" means a person that employs an individual who files a combined-wage claim in which the wages and employment from that person are covered under the unemployment compensation law of another state.
2. The department may issue a determination that an out-of-state employer is at fault for the erroneous payment of benefits under a combined-wage claim in the same manner as the department issues determinations under s. 108.10, if the unemployment insurance account of the out-of-state employer is potentially chargeable.
3. A determination issued under subd. 2. is subject to s. 108.10 and may be appealed in the same manner as a determination issued under s. 108.10.
Section
2
.
108.062 (6) (a) of the statutes is amended to read:
108.062
(6)
(a) Except as provided in par. (b)
and sub. (7)
, an employee who is included under a work-share program and who qualifies to receive regular benefits for any week during the effective period of the program shall receive a benefit payment for each week that the employee is included under the program in an amount equal to the employee's regular benefit amount under s. 108.05 (1) multiplied by the employee's proportionate reduction in hours worked for that week as a result of the work-share program.
Such an employee shall receive benefits as calculated under this paragraph and not as provided under s. 108.05 (3).
Section
3
.
108.062 (7) of the statutes is repealed.
Section
4
.
108.16 (6) (L) of the statutes is amended to read:
108.16
(6)
(L) The amount of any overpayments that are recovered by the department by setoff pursuant to s. 71.93 or the amount of any overpayments resulting from fraud or failure to report earnings that are recovered by the department by offset pursuant to
section
26 USC
6402 (f)
of the federal Internal Revenue Code in effect on June 1, 2009
.
Section
5
.
108.16 (6m) (g) of the statutes is amended to read:
108.16
(6m)
(g) Any payments of fees or expenses assessed by the U.S. secretary of the treasury
and charged to the department
under
section
26 USC
6402 (f)
of the federal Internal Revenue Code in effect on June 1, 2009
.
Section
6
.
108.16 (10) of the statutes is amended to read:
108.16
(10)
All money withdrawn from the fund shall be used solely in the payment of benefits, exclusive of expenses of administration, and for refunds of sums erroneously paid into the fund, for refund of a positive net balance in an employer's reimbursement account under ss. 108.15 (4) and 108.151 (5) on request by the employer, for expenditures made pursuant to s. 108.161 and consistently with the federal limitations applicable to s. 108.161, and for payment of fees and expenses for collection of overpayments resulting from fraud or failure to report earnings that are assessed by the U.S. secretary of the treasury
and charged to the department
under
section
26 USC
6402 (f)
of the federal Internal Revenue Code in effect on June 1, 2009
.
Section
7
.
108.22 (1r) of the statutes is created to read:
108.22
(1r)
If any employing unit or any individual who is found personally liable under sub. (9) fails to pay to the department any amount found to be due it in proceedings pursuant to s. 108.10, provided that no appeal or review permitted under s. 108.10 is pending and that the time for taking an appeal or review has expired, the department or any authorized representative may offset the amount against a federal tax refund as provided in
26 USC 6402
(f).
Section
8
.
108.22 (8) (b) 1. d. of the statutes is amended to read:
108.22
(8)
(b) 1. d. If the overpayment results from fraud or failure to report earnings, offsetting the amount of the overpayment against a federal tax refund as provided in
section
26 USC
6402 (f)
of the federal Internal Revenue Code in effect on June 1, 2009
.
Section
9
.
Nonstatutory provisions.
(1)
Work-share benefits.
If the department of workforce development determines that it will be able to implement the treatment of section 108.062 (6) (a) and (7) of the statutes by this act on a date prior to the 45th day after publication, the department shall send a notice to the legislative reference bureau for publication in the Wisconsin Administrative Register that states the date on which the department will implement that treatment.
Section
10
.
Initial applicability.
(1)
Work-share benefits.
The treatment of section 108.062 (6) (a) and (7) of the statutes first applies to work-share plans approved by the department of workforce development on the effective date of this subsection.
Section
11
.
Effective dates.
This act takes effect on the first Sunday after publication, except as follows:
(1)
Work-share benefits.
The treatment of section 108.062 (6) (a) and (7) of the statutes and
Section
10 (1
) of this act take effect on the 45th day after publication, or on the date specified in the notice under
Section
9 (1
) of this act, whichever occurs first.
