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Wisconsin Bill Freezes Unemployment Insurance Tax Rates

Dated July 12, 2021

Citations: A.B. 406; Act 59

SUMMARY BY TAX ANALYSTS

Wisconsin A.B. 406, signed into law as Act 59, establishes that unemployment contribution insurance rates will remain unchanged through the end of calendar year 2023; the bill was contingent upon the passage of the 2021-2023 biennium budget.

Gov. Tony Evers (D) announced that he had signed the legislation in response to COVID-19.

Date of enactment: July 8, 2021
Date of publication*: July 9, 2021

AN ACT relating to: unemployment insurance contribution rates.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SECTION 1. Nonstatutory provisions.

(1) UNEMPLOYMENT INSURANCE; CONTRIBUTION RATES. Notwithstanding s. 108.18(3m), for purposes of s. 108.18(4) and (9), “Schedule D” under s. 108.18(4) shall remain in effect through the end of calendar year 2023. This subsection applies only if either 2021 Assembly Bill 68 or 2021 Senate Bill 111, as enacted, provides that $60,000,000 is transferred from the general fund to the unemployment reserve fund established in s. 108.16 in each fiscal year of the 2021–23 fiscal biennium.

FOOTNOTES

*Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.”

END FOOTNOTES

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