Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB28 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Date of enactment: April 6, 2023
2		-	2023 Assembly Bill 28 Date of publication*: April 7, 2023
3		-	2023 WISCONSIN ACT 4
4		-	AN ACT to renumber and amend 40.05 (2) (ar) and 40.73 (1) (am) 3.; to amend 40.02 (27), 40.02 (48) (b) 3., 40.02
5		-	(48) (c), 40.05 (1) (b) 1., 40.23 (3) (a) and 40.28 (1) (a) 2.; and to create 40.02 (17) (n), 40.02 (48) (am) 23., 40.02
6		-	(48) (b) 5., 40.05 (1) (a) 7., 40.05 (1) (b) 1a., 40.05 (2) (ap), 40.05 (2) (ar) 2., 40.23 (3) (c), 40.65 (4w), 40.73 (1) (am)
7		-	3. a. and b., 59.52 (8m) and 111.70 (4) (bn) of the statutes; relating to: classifying county jailers as protective occupa-
8		-	tion participants under the Wisconsin Retirement System and the treatment of county jailers under the Municipal
9		-	Employment Relations Act.
10		-	The people of the state of Wisconsin, represented in
11		-	senate and assembly, do enact as follows:
12		-	SECTION 1. 40.02 (17) (n) of the statutes is created to
13		-	read:
14		-	40.02 (17) (n) Notwithstanding par. (d), each partici-
15		-	pant who is a county jailer and who is classified as a pro-
16		-	tective occupation participant shall be granted creditable
17		-	service as a protective occupation participant for all cov-
18		-	ered service as a county jailer that was earned on or after
19		-	the effective date of this paragraph .... [LRB inserts date],
20		-	but may not be granted creditable service as a protective
21		-	occupation participant for any covered service as a
22		-	county jailer that was earned before the effective date of
23		-	this paragraph .... [LRB inserts date], unless that service
24		-	was earned while the participant was classified under
25		-	sub. (48) (a) and s. 40.06 (1) (d) as a protective occupa-
26		-	tion participant.
27		-	SECTION 2. 40.02 (27) of the statutes is amended to
28		-	read:
29		-	40.02 (27) “Employee required contribution” means
30		-	the contribution made by an employee under s. 40.05 (1)
31		-	(a) 1. to 4. and 7.
32		-	SECTION 3. 40.02 (48) (am) 23. of the statutes is cre-
33		-	ated to read:
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	2	+	MIM:skw
	3	+	2023 - 2024 LEGISLATURE
	4	+	2023 ASSEMBLY BILL 28
	5	+	February 10, 2023 - Introduced by Representatives BORN, ALLEN, C. ANDERSON,
	6	+	ARMSTRONG, BEHNKE, BROOKS, CALLAHAN, DITTRICH, DONOVAN, EDMING,
	7	+	EMERSON, GREEN, GUSTAFSON, JOERS, KITCHENS, KRUG, MACCO, MAGNAFICI,
	8	+	MOSES, MURPHY, MURSAU, NEDWESKI, NOVAK, O'CONNOR, PENTERMAN, PETRYK,
	9	+	PLUMER, RATCLIFF, RODRIGUEZ, ROZAR, SCHRAA, SHANKLAND, SNYDER, SORTWELL,
	10	+	SPIROS, STEFFEN, SUBECK, SUMMERFIELD, TRANEL, TUSLER, VANDERMEER,
	11	+	WITTKE, ZIMMERMAN and JACOBSON, cosponsored by Senators MARKLEIN,
	12	+	BALLWEG, FEYEN, JACQUE, JAGLER, JAMES, L. JOHNSON, SMITH and SPREITZER.
	13	+	Referred to Committee on State Affairs.
	14	+	*AUTHORS SUBJECT TO CHANGE*
	15	+	AN ACT to renumber and amend 40.05 (2) (ar); to amend 40.02 (27), 40.02 (48)
	16	+	(b) 3., 40.02 (48) (c), 40.05 (1) (b) 1., 40.23 (3) (a), 40.28 (1) (a) 2. and 40.73 (1)
	17	+	(am) 3.; and to create 40.02 (17) (n), 40.02 (48) (am) 23., 40.02 (48) (b) 5., 40.05
	18	+	(1) (a) 7., 40.05 (1) (b) 1a., 40.05 (2) (ap), 40.05 (2) (ar) 2., 40.23 (3) (c), 40.65 (4w),
	19	+	59.52 (8m) and 111.70 (4) (bn) of the statutes; relating to: classifying county
	20	+	jailers as protective occupation participants under the Wisconsin Retirement
	21	+	System and the treatment of county jailers under the Municipal Employment
	22	+	Relations Act.
	23	+	Analysis by the Legislative Reference Bureau
	24	+	Under current law, participants under the Wisconsin Retirement System
	25	+	(WRS) whose principal duties involve active law enforcement or fire suppression or
	26	+	prevention and require frequent exposure to a high degree of danger or peril and a
	27	+	high degree of physical conditioning are classified as protective occupation
	28	+	participants. Current law classifies police officers, fire fighters, and various other
	29	+	individuals as protective occupation participants. Under the WRS, the normal
	30	+	retirement age of a protective occupation participant is lower than that of other
	31	+	participants and the percentage multiplier used to calculate retirement annuities is
	32	+	higher for protective occupation participants.
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	42	+	ASSEMBLY BILL 28
	43	+	This bill classifies county jailers as protective occupation participants without
	44	+	a requirement that their principal duties involve active law enforcement or active
	45	+	fire suppression or prevention. The bill defines county jailers as persons employed
	46	+	by a county whose principal duties involve supervising, controlling, or maintaining
	47	+	a jail or persons confined in a jail, regardless of whether the jailers have been sworn
	48	+	regarding their duties or whether they serve on a full-time basis.
	49	+	Under the bill, county jailers who become protective occupation participants on
	50	+	or after the bill's effective date and are employed by a county that did not classify
	51	+	county jailers as protective occupation participants on July 1, 2022, are required to
	52	+	pay all additional employer costs resulting from their classification as protective
	53	+	occupation participants, including the cost of the duty disability program. County
	54	+	jailers who were classified as protective occupation participants before the bill's
	55	+	effective date and county jailers hired on or after the bill's effective date in counties
	56	+	that did classify county jailers as protective occupation participants on July 1, 2022,
	57	+	are not required to pay the additional employer costs. The bill also allows a county
	58	+	jailer to elect at the time of hire not to become a protective occupation participant.
	59	+	Finally, under the Municipal Employment Relations Act, public safety
	60	+	employees may collectively bargain over wages, hours, and conditions of
	61	+	employment, and general employees may bargain collectively over only an annual
	62	+	percentage wage increase that does not exceed the annual percentage increase in the
	63	+	consumer price index. Under MERA, public safety employees and general employees
	64	+	may not be in the same collective bargaining unit. The bill amends MERA so that
	65	+	a county that treats a county jailer as a public safety employee on the effective date
	66	+	of this bill shall continue to treat any person it employs as a county jailer as a public
	67	+	safety employee except that, if the county subsequently raises a question regarding
	68	+	the appropriateness of including county jailers in a collective bargaining unit
	69	+	containing public safety employees, no person the county employs as a county jailer
	70	+	may be treated as a public safety employee.
	71	+	Because this bill relates to public employee retirement or pensions, it may be
	72	+	referred to the Joint Survey Committee on Retirement Systems for a report to be
	73	+	printed as an appendix to the bill.
	74	+	For further information see the state and local fiscal estimate, which will be
	75	+	printed as an appendix to this bill.
	76	+	The people of the state of Wisconsin, represented in senate and assembly, do
	77	+	enact as follows:
	78	+	SECTION 1. 40.02 (17) (n) of the statutes is created to read:
	79	+	40.02 (17) (n) Notwithstanding par. (d), each participant who is a county jailer
	80	+	and who is classified as a protective occupation participant shall be granted
	81	+	creditable service as a protective occupation participant for all covered service as a
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	88	+	SECTION 1
	89	+	ASSEMBLY BILL 28
	90	+	county jailer that was earned on or after the effective date of this paragraph .... [LRB
	91	+	inserts date], but may not be granted creditable service as a protective occupation
	92	+	participant for any covered service as a county jailer that was earned before the
	93	+	effective date of this paragraph .... [LRB inserts date], unless that service was earned
	94	+	while the participant was classified under sub. (48) (a) and s. 40.06 (1) (d) as a
	95	+	protective occupation participant.
	96	+	SECTION 2. 40.02 (27) of the statutes is amended to read:
	97	+	40.02 (27) “Employee required contribution" means the contribution made by
	98	+	an employee under s. 40.05 (1) (a) 1. to 4. and 7.
	99	+	SECTION 3. 40.02 (48) (am) 23. of the statutes is created to read:
34	100		40.02 (48) (am) 23. A county jailer.
35		-	SECTION 4. 40.02 (48) (b) 3. of the statutes is
	101	+	SECTION 4. 40.02 (48) (b) 3. of the statutes is amended to read:
	102	+	40.02 (48) (b) 3. A “deputy sheriff" or a “county traffic police officer" is any
	103	+	officer or employee of a sheriff's office or county traffic department, except one whose
	104	+	principal duties are those of a telephone operator, clerk, stenographer, machinist or
	105	+	mechanic and whose functions do not clearly fall within the scope of active law
	106	+	enforcement even though such an employee is subject to occasional call, or is
	107	+	occasionally called upon, to perform duties within the scope of active law
	108	+	enforcement. Deputy sheriff or county traffic police officer includes does not include
	109	+	a county jailer, but does include any person regularly employed and qualifying as a
	110	+	deputy sheriff or county traffic police officer, even if temporarily assigned to other
	111	+	duties.
	112	+	SECTION 5. 40.02 (48) (b) 5. of the statutes is created to read:
	113	+	40.02 (48) (b) 5. A “county jailer" is an employee of a county whose principal
	114	+	duties involve supervising, controlling, or maintaining a jail or the persons confined
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	141	+	SECTION 5 ASSEMBLY BILL 28
	142	+	in a jail, as assigned by the sheriff under s. 59.27 (1), regardless of whether the
	143	+	employee has been sworn regarding his or her duties or whether the employee serves
	144	+	on a full-time basis. Notwithstanding par. (a), an employer may classify an employee
	145	+	who is a county jailer as a protective occupation participant under par. (am) 23.
	146	+	without making a determination that the principal duties of the employee involve
	147	+	active law enforcement or active fire suppression or prevention. A determination
	148	+	under this subdivision may not be appealed under s. 40.06 (1) (e) or (em). A county
	149	+	jailer is not a protective occupation participant if he or she so elects with the employer
	150	+	under s. 59.52 (8m) or 2023 Wisconsin Act .... (this act).
	151	+	SECTION 6. 40.02 (48) (c) of the statutes is amended to read:
	152	+	40.02 (48) (c) In s. 40.65, “protective occupation participant" means a
	153	+	participating employee who is a police officer, fire fighter, an individual determined
	154	+	by a participating employer under par. (a) or (bm) to be a protective occupation
	155	+	participant, county undersheriff, deputy sheriff, county jailer, state probation and
	156	+	parole officer, county traffic police officer, conservation warden, state forest ranger,
	157	+	field conservation employee of the department of natural resources who is subject to
	158	+	call for forest fire control or warden duty, member of the state traffic patrol, state
	159	+	motor vehicle inspector, University of Wisconsin System full-time police officer,
	160	+	guard or any other employee whose principal duties are supervision and discipline
	161	+	of inmates at a state penal institution, excise tax investigator employed by the
	162	+	department of revenue, person employed under s. 60.553 (1), 61.66 (1), or 62.13 (2e)
	163	+	(a), or special criminal investigation agent employed by the department of justice.
	164	+	SECTION 7. 40.05 (1) (a) 7. of the statutes is created to read:
	165	+	40.05 (1) (a) 7. For a county jailer covered under subd. 3., the percentage of
	166	+	earnings equal to the total actuarially required contribution rate, as approved by the
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	194	+	SECTION 7
	195	+	ASSEMBLY BILL 28
	196	+	board under s. 40.03 (1) (e), for a participating employee whose formula rate is
	197	+	determined under s. 40.23 (2m) (e) 3., less the contribution rate paid by the employer
	198	+	for a county jailer under sub. (2) (a). Contributions under this section for an employee
	199	+	who first becomes a participating employee as a county jailer and is certified as a
	200	+	protective occupation participant on or after the effective date of this subdivision ....
	201	+	[LRB inserts date], and is employed by a county that did not classify county jailers
	202	+	as protective occupation participants on July 1, 2022, shall be made by a reduction
	203	+	in salary and, for tax purposes, shall be treated as employer contributions under
	204	+	section 414 (h) (2) of the Internal Revenue Code. A participating employee may not
	205	+	elect to have contributions required by sub. (2) (a) paid directly to the employee or
	206	+	make a cash or deferred election with respect to the contributions. Employees who
	207	+	are participating employees on the effective date of this subdivision .... [LRB inserts
	208	+	date], and who are first certified as protective occupation participants in a county
	209	+	jailer position on or after the effective date of this subdivision .... [LRB inserts date],
	210	+	and are employed in a county that did not classify county jailers as protective
	211	+	occupation participants on July 1, 2022, shall make the contribution under this
	212	+	section on an after-tax basis.
	213	+	SECTION 8. 40.05 (1) (b) 1. of the statutes is amended to read:
	214	+	40.05 (1) (b) 1. Except as otherwise provided in a collective bargaining
	215	+	agreement entered into under subch. IV or V of ch. 111 and except as provided in
	216	+	subd. 2., an employer may not pay, on behalf of a participating employee, any of the
	217	+	contributions required by par. (a). The Except as provided in subd. 1a., the
	218	+	contributions required by par. (a) shall be made by a reduction in salary and, for tax
	219	+	purposes, shall be considered employer contributions under section 414 (h) (2) of the
	220	+	Internal Revenue Code. A participating employee may not elect to have
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	247	+	SECTION 8 ASSEMBLY BILL 28
	248	+	contributions required by par. (a) paid directly to the employee or make a cash or
	249	+	deferred election with respect to the contributions.
	250	+	SECTION 9. 40.05 (1) (b) 1a. of the statutes is created to read:
	251	+	40.05 (1) (b) 1a. Contributions under par. (a) 7. that are made by county jailers
	252	+	who are first certified as protective occupation participants on or after the effective
	253	+	date of this subdivision .... [LRB inserts date], and who are employed in a county that
	254	+	did not classify county jailers as protective occupation participants on July 1, 2022,
	255	+	shall be treated as employee contributions.
	256	+	SECTION 10. 40.05 (2) (ap) of the statutes is created to read:
	257	+	40.05 (2) (ap) The contributions under par. (a) that are required to be paid by
	258	+	a participating employer for a county jailer whose formula rate is determined under
	259	+	s. 40.23 (2m) (e) 3. shall be a percentage of earnings equal to one-half of the total
	260	+	actuarially required contribution rate, as approved by the board under s. 40.03 (1)
	261	+	(e), for an employee whose formula rate is determined under s. 40.23 (2m) (e) 1. This
	262	+	paragraph applies only to contributions paid for a county jailer who becomes a
	263	+	protective occupation participant on or after the effective date of this paragraph ....
	264	+	[LRB inserts date], and is employed in a county that did not classify county jailers
	265	+	as protective occupation participants on July 1, 2022.
	266	+	SECTION 11. 40.05 (2) (ar) of the statutes is renumbered 40.05 (2) (ar) 1. and
36	267		amended to read:
37		-	40.02 (48) (b) 3. A “deputy sheriff” or a “county traf-
38		-	fic police officer” is any officer or employee of a sheriff’s
39		-	office or county traffic department, except one whose
40		-	principal duties are those of a telephone operator, clerk,
41		-	stenographer, machinist or mechanic and whose func-
42		-	tions do not clearly fall within the scope of active law
43		-	enforcement even though such an employee is subject to
44		-	occasional call, or is occasionally called upon, to perform
45		-	duties within the scope of active law enforcement.
46		-	Deputy sheriff or county traffic police officer includes
47		-	does not include a county jailer, but does include any per-
48		-	son regularly employed and qualifying as a deputy sheriff
49		-	or county traffic police officer, even if temporarily
50		-	assigned to other duties.
51		-	SECTION 5. 40.02 (48) (b) 5. of the statutes is created
52		-	to read:
53		-	* 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
54		-	partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 4 2023 Assembly Bill 28
55		-	40.02 (48) (b) 5. A “county jailer” is an employee of
56		-	a county whose principal duties involve supervising,
57		-	controlling, or maintaining a jail or the persons confined
58		-	in a jail, as assigned by the sheriff under s. 59.27 (1),
59		-	regardless of whether the employee has been sworn
60		-	regarding his or her duties or whether the employee
61		-	serves on a full−time basis, provided the department
62		-	receives notification of the participant’s name as pro-
63		-	vided in s. 40.06 (1) (d) and (dm). Notwithstanding par.
64		-	(a), an employer may classify an employee who is a
65		-	county jailer as a protective occupation participant under
66		-	par. (am) 23. without making a determination that the
67		-	principal duties of the employee involve active law
68		-	enforcement or active fire suppression or prevention. A
69		-	determination under this subdivision may not be
70		-	appealed under s. 40.06 (1) (e) or (em). A county jailer
71		-	is not a protective occupation participant if he or she so
72		-	elects with the employer under s. 59.52 (8m) or 2023
73		-	Wisconsin Act .... (this act).
74		-	SECTION 6. 40.02 (48) (c) of the statutes is amended
75		-	to read:
76		-	40.02 (48) (c) In s. 40.65, “protective occupation par-
77		-	ticipant” means a participating employee who is a police
78		-	officer, fire fighter, an individual determined by a partici-
79		-	pating employer under par. (a) or (bm) to be a protective
80		-	occupation participant, county undersheriff, deputy sher-
81		-	iff, county jailer who is certified as a protective occupa-
82		-	tion participant, state probation and parole officer,
83		-	county traffic police officer, conservation warden, state
84		-	forest ranger, field conservation employee of the depart-
85		-	ment of natural resources who is subject to call for forest
86		-	fire control or warden duty, member of the state traffic
87		-	patrol, state motor vehicle inspector, University of Wis-
88		-	consin System full−time police officer, guard or any
89		-	other employee whose principal duties are supervision
90		-	and discipline of inmates at a state penal institution,
91		-	excise tax investigator employed by the department of
92		-	revenue, person employed under s. 60.553 (1), 61.66 (1),
93		-	or 62.13 (2e) (a), or special criminal investigation agent
94		-	employed by the department of justice.
95		-	SECTION 7. 40.05 (1) (a) 7. of the statutes is created
96		-	to read:
97		-	40.05 (1) (a) 7. For a county jailer covered under
98		-	subd. 3., the percentage of earnings equal to the total
99		-	actuarially required contribution rate, as approved by the
100		-	board under s. 40.03 (1) (e), for a participating employee
101		-	whose formula rate is determined under s. 40.23 (2m) (e)
102		-	3., less the contribution rate paid by the employer for a
103		-	county jailer under sub. (2) (a). Contributions under this
104		-	section for an employee who first becomes a participat-
105		-	ing employee as a county jailer in a county that did not
106		-	classify county jailers as protective occupation partici-
107		-	pants on the effective date of this subdivision .... [LRB
108		-	inserts date], and is certified as a protective occupation
109		-	participant on or after the effective date of this subdivi-
110		-	sion .... [LRB inserts date], shall be made by a reduction
111		-	in salary and, for tax purposes, shall be treated as
112		-	employer contributions under section 414 (h) (2) of the
113		-	Internal Revenue Code. Such a participating employee
114		-	may not elect to have contributions required by sub. (2)
115		-	(a) paid directly to the employee or make a cash or
116		-	deferred election with respect to the contributions.
117		-	Employees who are participating employees on the effec-
118		-	tive date of this subdivision .... [LRB inserts date], and
119		-	who are first certified as protective occupation partici-
120		-	pants in a county jailer position on or after the effective
121		-	date of this subdivision .... [LRB inserts date], in a county
122		-	that did not classify county jailers as protective occupa-
123		-	tion participants on the effective date of this subdivision
124		-	.... [LRB inserts date], shall make the contribution under
125		-	this section on a post−tax basis. For employees who are
126		-	employed as county jailers in a county that classified
127		-	county jailers as protective occupation participants on the
128		-	effective date of this subdivision .... [LRB inserts date],
129		-	the county may at a subsequent date determine to catego-
130		-	rize county jailers as general participating employees. In
131		-	such instance, a county jailer who is employed by the
132		-	county on the date the county determines to categorize
133		-	county jailers as general participating employees may
134		-	make a onetime irrevocable election to not be a protective
135		-	occupation participant. A county jailer in such a county
136		-	who opts to remain a protective occupation participant
137		-	shall make the contribution under this section on a post−
138		-	tax basis. A county jailer who is first hired as a county
139		-	jailer by such a county after the date the county deter-
140		-	mines to categorize county jailers as general participating
141		-	employees may make a onetime irrevocable election to
142		-	not become a protective occupation participant. A
143		-	county jailer who is first hired as a county jailer by such
144		-	a county after the date the county determines to catego-
145		-	rize county jailers as general participating employees and
146		-	who opts to become a protective occupation participant
147		-	shall make the contribution under this section on a pre−
148		-	tax basis.
149		-	SECTION 8. 40.05 (1) (b) 1. of the statutes is amended
150		-	to read:
151		-	40.05 (1) (b) 1. Except as otherwise provided in a col-
152		-	lective bargaining agreement entered into under subch.
153		-	IV or V of ch. 111 and except as provided in subd. 2., an
154		-	employer may not pay, on behalf of a participating
155		-	employee, any of the contributions required by par. (a).
156		-	The Except as provided in subd. 1a., the contributions
157		-	required by par. (a) shall be made by a reduction in salary
158		-	and, for tax purposes, shall be considered employer con-
159		-	tributions under section 414 (h) (2) of the Internal Rev-
160		-	enue Code. A participating employee may not elect to
161		-	have contributions required by par. (a) paid directly to the
162		-	employee or make a cash or deferred election with
163		-	respect to the contributions.
164		-	SECTION 9. 40.05 (1) (b) 1a. of the statutes is created
165		-	to read: − 3 − 2023 Wisconsin Act 4 2023 Assembly Bill 28
166		-	40.05 (1) (b) 1a. Contributions under par. (a) 7. that
167		-	are made by county jailers who are first certified as pro-
168		-	tective occupation participants on or after the effective
169		-	date of this subdivision .... [LRB inserts date], and who
170		-	are employed in a county that did not classify county jail-
171		-	ers as protective occupation participants on July 1, 2022,
172		-	shall be treated as employee contributions.
173		-	SECTION 10. 40.05 (2) (ap) of the statutes is created
174		-	to read:
175		-	40.05 (2) (ap) The contributions under par. (a) that
176		-	are required to be paid by a participating employer for a
177		-	county jailer whose formula rate is determined under s.
178		-	40.23 (2m) (e) 3. shall be a percentage of earnings equal
179		-	to one−half of the total actuarially required contribution
180		-	rate, as approved by the board under s. 40.03 (1) (e), for
181		-	an employee whose formula rate is determined under s.
182		-	40.23 (2m) (e) 1. This paragraph applies only to contri-
183		-	butions paid for a county jailer who becomes a protective
184		-	occupation participant on or after the effective date of this
185		-	paragraph .... [LRB inserts date], and is one of the follow-
186		-	ing:
187		-	1. Employed in a county that did not classify county
188		-	jailers as protective occupation participants on the effec-
189		-	tive date of this subdivision .... [LRB inserts date].
190		-	2. Employed in a county that classified county jailers
191		-	as protective occupation participants on the effective date
192		-	of this subdivision .... [LRB inserts date], and the county
193		-	subsequently determines to not classify county jailers as
194		-	protective occupation participants and instead classify
195		-	county jailers as general participating employees.
196		-	SECTION 11. 40.05 (2) (ar) of the statutes is renum-
197		-	bered 40.05 (2) (ar) 1. and amended to read:
198		-	40.05 (2) (ar) 1. Participating Except as provided in
199		-	subd. 2., participating employers of employees subject to
200		-	s. 40.65 shall contribute an additional percentage or per-
201		-	centages of those employees’ earnings based on the expe-
202		-	rience rates determined to be appropriate by the board
203		-	with the advice of the actuary.
204		-	SECTION 12. 40.05 (2) (ar) 2. of the statutes is created
205		-	to read:
206		-	40.05 (2) (ar) 2. County jailers who are first hired as
207		-	protective occupation participants on or after the effec-
208		-	tive date of this subdivision .... [LRB inserts date], in a
209		-	county that did not classify county jailers as protective
210		-	occupation participants on the effective date of this sub-
211		-	division .... [LRB inserts date], may make the contribu-
212		-	tion under subd. 1. on a pre−tax basis, in lieu of their
213		-	employers making the contribution. County jailers who
214		-	are first certified as protective occupation participants on
215		-	or after the effective date of this subdivision .... [LRB
216		-	inserts date], in a county that did not classify county jail-
217		-	ers as protective occupation participants on the effective
218		-	date of this subdivision .... [LRB inserts date], shall make
219		-	the contribution under subd. 1. on a post−tax basis, in lieu
220		-	of their employers making the contribution. For employ-
221		-	ees who are employed as county jailers in a county that
222		-	classified county jailers as protective occupation partici-
223		-	pants on the effective date of this subdivision .... [LRB
224		-	inserts date], the county may at a subsequent date deter-
225		-	mine to categorize county jailers as general participating
226		-	employees. In such instance, a county jailer who is
227		-	employed by the county on the date the county deter-
228		-	mines to categorize county jailers as general participating
229		-	employees may make a onetime irrevocable election to
230		-	not be a protective occupation participant. A county
231		-	jailer in such a county who opts to remain a protective
232		-	occupation participant shall make the contribution under
233		-	subd. 1. on a post−tax basis. A county jailer who is first
234		-	hired as a county jailer by such a county after the date the
235		-	county determines to categorize county jailers as general
236		-	participating employees may make a onetime irrevocable
237		-	election to not become a protective occupation partici-
238		-	pant. A county jailer who is first hired as a county jailer
239		-	by such a county after the date the county determines to
240		-	categorize county jailers as general participating
241		-	employees and who opts to become a protective occupa-
242		-	tion participant shall make the contribution under subd.
243		-	1. on a pre−tax basis.
244		-	SECTION 13. 40.23 (3) (a) of the statutes is amended
245		-	to read:
246		-	40.23 (3) (a) Except as provided in par. pars. (b) and
247		-	(c), the initial monthly amount of any retirement annuity
248		-	in the normal form shall not be less than the money pur-
249		-	chase annuity which can be provided by applying the sum
250		-	of the participant’s accumulated additional and required
251		-	contributions, including interest credited to the accumu-
252		-	lations, plus an amount from the employer accumulation
253		-	reserve equal to the participant’s accumulated required
254		-	contributions, less any accumulated contributions to pur-
255		-	chase other governmental service under s. 40.25 (7),
256		-	2001 stats., or s. 40.285 (2) (b) to fund the annuity in
257		-	accordance with the actuarial tables in effect on the annu-
258		-	ity effective date.
259		-	SECTION 14. 40.23 (3) (c) of the statutes is created to
260		-	read:
261		-	40.23 (3) (c) Under par. (a), for a county jailer
262		-	described in s. 40.02 (48) (am) 23., the amount to be paid
263		-	from the employer accumulation reserve is equal to the
264		-	employer required contributions, including interest, paid
265		-	for a county jailer under s. 40.05 (2) (a). This paragraph
266		-	applies only to a county jailer who becomes a protective
267		-	occupation participant on or after the effective date of this
268		-	paragraph .... [LRB inserts date], and is one of the follow-
269		-	ing:
270		-	1. Employed in a county that did not classify county
271		-	jailers as protective occupation participants on the effec-
272		-	tive date of this subdivision .... [LRB inserts date].
273		-	2. Employed in a county that classified county jailers
274		-	as protective occupation participants on the effective date
275		-	of this subdivision .... [LRB inserts date], and the county
276		-	subsequently determines to not classify county jailers as − 4 −2023 Wisconsin Act 4 2023 Assembly Bill 28
277		-	protective occupation participants and instead classify
278		-	county jailers as general participating employees.
279		-	SECTION 15. 40.28 (1) (a) 2. of the statutes is
280		-	amended to read:
281		-	40.28 (1) (a) 2. The amount equal to 200 percent of
282		-	employee required contribution accumulations reserved
283		-	for a variable annuity as of the date the annuity begins.
284		-	Except, for a county jailer described in s. 40.02 (48) (am)
285		-	23., the amount equal to the employee required contribu-
286		-	tions and the employer required contributions paid for a
287		-	county jailer under s. 40.05 (2) (a), including interest,
288		-	reserved for a variable annuity on the date the annuity
289		-	begins. The amount applicable for a county jailer applies
290		-	only to a county jailer who becomes a protective occupa-
291		-	tion participant on or after the effective date of this subdi-
292		-	vision .... [LRB inserts date], and who is either employed
293		-	in a county that did not classify county jailers as protec-
294		-	tive occupation participants on the effective date of this
295		-	subdivision .... [LRB inserts date], or employed in a
296		-	county that classified county jailers as protective occupa-
297		-	tion participants on the effective date of this subdivision
298		-	.... [LRB inserts date], and the county subsequently deter-
299		-	mines to not classify county jailers as protective occupa-
300		-	tion participants and instead classify county jailers as
301		-	general participating employees; and
302		-	SECTION 16. 40.65 (4w) of the statutes is created to
303		-	read:
304		-	40.65 (4w) A county jailer who becomes a protective
305		-	occupation participant on or after the effective date of this
306		-	subsection .... [LRB inserts date], is not entitled to a duty
307		-	disability benefit under this section for an injury or dis-
308		-	ease occurring before the effective date of this subsection
309		-	.... [LRB inserts date].
310		-	SECTION 17g. 40.73 (1) (am) 3. of the statutes is
311		-	renumbered 40.73 (1) (am) 3. (intro.) and amended to
312		-	read:
313		-	40.73 (1) (am) 3. (intro.) Twice the employee
314		-	required contributions, after first subtracting the accu-
315		-	mulations under subd. 2., including interest on the accu-
316		-	mulations. Except, for a county jailer described in s.
317		-	40.02 (48) (am) 23., the amount equal to the employee
318		-	required contributions and the employer required contri-
319		-	butions paid for a county jailer under s. 40.05 (2) (a), after
320		-	first subtracting the accumulations under subd. 2.,
321		-	including interest on the accumulations. The amount
322		-	applicable for a county jailer applies only to a county
323		-	jailer who becomes a protective occupation participant
324		-	on or after the effective date of this subdivision .... [LRB
325		-	inserts date], and who is one of the following:
326		-	SECTION 17r. 40.73 (1) (am) 3. a. and b. of the statutes
327		-	are created to read:
328		-	40.73 (1) (am) 3. a. Employed in a county that did not
329		-	classify county jailers as protective occupation partici-
330		-	pants on the effective date of this subd. 3. a. .... [LRB
331		-	inserts date].
332		-	b. Employed in a county that classified county jailers
333		-	as protective occupation participants on the effective date
334		-	of this subd. 3. b. .... [LRB inserts date], and the county
335		-	subsequently determines to not classify county jailers as
336		-	protective occupation participants and instead classify
337		-	county jailers as general participating employees.
338		-	SECTION 18. 59.52 (8m) of the statutes is created to
339		-	read:
340		-	59.52 (8m) EMPLOYMENT OF COUNTY JAILERS. (a)
341		-	The board of an employer that did not classify county jail-
342		-	ers as protective occupation participants on the effective
343		-	date of this paragraph .... [LRB inserts date], shall pro-
344		-	vide to an individual who is employed as a county jailer
345		-	the irrevocable option to elect not to be a protective occu-
346		-	pation participant under s. 40.02 (48) (b) 5. when hired
347		-	after the effective date of this paragraph .... [LRB inserts
348		-	date], as a county jailer for the employer. An individual
349		-	shall make an election under this paragraph within 60
350		-	days of being hired, in writing and on a form provided by
351		-	the board.
352		-	(b) The board of an employer that classified county
353		-	jailers as protective occupation participants on the effec-
354		-	tive date of this paragraph .... [LRB inserts date], and that
355		-	subsequent to that date determines to classify county jail-
356		-	ers as general participating employees shall provide to an
357		-	individual who is employed as a county jailer on the date
358		-	the board of the employer determines to classify county
359		-	jailers as general participating employees the irrevocable
360		-	option to not be a protective occupation participant under
361		-	s. 40.02 (48) (b) 5. Such a board shall provide notice to
362		-	county jailers of the board’s determination and a jailer’s
363		-	opportunity to remain a protective occupation participant
364		-	in writing, in a manner that the employer typically uses
365		-	to provide notices to employees, and shall post such a
366		-	notice where notices to employees are customarily
367		-	posted. An individual shall make an election under this
368		-	paragraph within 60 days after the determination by the
369		-	board of the employer to classify county jailers as general
370		-	participating employees, in writing and on a form pro-
371		-	vided by the board.
372		-	(c) The board of an employer that classified county
373		-	jailers as protective occupation participants on the effec-
374		-	tive date of this paragraph .... [LRB inserts date], and that
375		-	subsequent to that date determines to classify county jail-
376		-	ers as general participating employees shall provide to an
377		-	individual who is hired as a county jailer after the date the
378		-	board of the employer determines to classify county jail-
379		-	ers as general participating employees the irrevocable
380		-	option to elect to not become a protective occupation par-
381		-	ticipant under s. 40.02 (48) (b) 5. An individual shall
382		-	make an election under this paragraph within 60 days
383		-	after being hired, in writing and on a form provided by the
384		-	board.
385		-	SECTION 19. 111.70 (4) (bn) of the statutes is created
386		-	to read: − 5 − 2023 Wisconsin Act 4 2023 Assembly Bill 28
387		-	111.70 (4) (bn) Public safety employee determina-
388		-	tion regarding county jailers. 1. Except as provided
389		-	under subd. 2., a county jailer, as defined in s. 40.02 (48)
390		-	(b) 5., is a general municipal employee.
391		-	2. A county that treats a county jailer as a public
392		-	safety employee on the effective date of this subdivision
393		-	.... [LRB inserts date], shall continue to treat any person
394		-	it employs as a county jailer as a public safety employee
395		-	except that, if the county raises a question concerning the
396		-	appropriateness of including county jailers in a collective
397		-	bargaining unit that includes public safety employees, no
398		-	person it employs as a county jailer may be treated as a
399		-	public safety employee.
	268	+	40.05 (2) (ar) 1. Participating Except as provided in subd. 2., participating
	269	+	employers of employees subject to s. 40.65 shall contribute an additional percentage
	270	+	or percentages of those employees' earnings based on the experience rates
	271	+	determined to be appropriate by the board with the advice of the actuary.
	272	+	SECTION 12. 40.05 (2) (ar) 2. of the statutes is created to read:
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	299	+	MIM:skw
	300	+	SECTION 12
	301	+	ASSEMBLY BILL 28
	302	+	40.05 (2) (ar) 2. County jailers who are first hired as protective occupation
	303	+	participants on or after the effective date of this subdivision .... [LRB inserts date],
	304	+	and are employed in a county that did not classify county jailers as protective
	305	+	occupation participants on July 1, 2022, may make the contribution under subd. 1.
	306	+	on a pre-tax basis, in lieu of their employers making the contribution. County jailers
	307	+	who are first certified as protective occupation participants on or after the effective
	308	+	date of this subdivision .... [LRB inserts date], and are employed in a county that did
	309	+	not classify county jailers as protective occupation participants on July 1, 2022, shall
	310	+	make the contribution under subd. 1. on a post-tax basis, in lieu of their employers
	311	+	making the contribution.
	312	+	SECTION 13. 40.23 (3) (a) of the statutes is amended to read:
	313	+	40.23 (3) (a) Except as provided in par. pars. (b) and (c), the initial monthly
	314	+	amount of any retirement annuity in the normal form shall not be less than the
	315	+	money purchase annuity which can be provided by applying the sum of the
	316	+	participant's accumulated additional and required contributions, including interest
	317	+	credited to the accumulations, plus an amount from the employer accumulation
	318	+	reserve equal to the participant's accumulated required contributions, less any
	319	+	accumulated contributions to purchase other governmental service under s. 40.25
	320	+	(7), 2001 stats., or s. 40.285 (2) (b) to fund the annuity in accordance with the
	321	+	actuarial tables in effect on the annuity effective date.
	322	+	SECTION 14. 40.23 (3) (c) of the statutes is created to read:
	323	+	40.23 (3) (c) Under par. (a), for a county jailer described in s. 40.02 (48) (am)
	324	+	23., the amount to be paid from the employer accumulation reserve is equal to the
	325	+	employer required contributions, including interest, paid for a county jailer under
	326	+	s. 40.05 (2) (a). This paragraph applies only to a county jailer who becomes a
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	353	+	SECTION 14 ASSEMBLY BILL 28
	354	+	protective occupation participant on or after the effective date of this paragraph ....
	355	+	[LRB inserts date], and is employed in a county that did not classify county jailers
	356	+	as protective occupation participants on July 1, 2022.
	357	+	SECTION 15. 40.28 (1) (a) 2. of the statutes is amended to read:
	358	+	40.28 (1) (a) 2. The amount equal to 200 percent of employee required
	359	+	contribution accumulations reserved for a variable annuity as of the date the annuity
	360	+	begins. Except, for a county jailer described in s. 40.02 (48) (am) 23., the amount
	361	+	equal to the employee required contributions and the employer required
	362	+	contributions paid for a county jailer under s. 40.05 (2) (a), including interest,
	363	+	reserved for a variable annuity on the date the annuity begins. The amount
	364	+	applicable for a county jailer only applies to a county jailer who becomes a protective
	365	+	occupation participant on or after the effective date of this subdivision .... [LRB
	366	+	inserts date], and who is employed in a county that did not classify county jailers as
	367	+	protective occupation participants on July 1, 2022; and
	368	+	SECTION 16. 40.65 (4w) of the statutes is created to read:
	369	+	40.65 (4w) A county jailer who becomes a protective occupation participant on
	370	+	or after the effective date of this subsection .... [LRB inserts date], is not entitled to
	371	+	a duty disability benefit under this section for an injury or disease occurring before
	372	+	the effective date of this subsection .... [LRB inserts date].
	373	+	SECTION 17. 40.73 (1) (am) 3. of the statutes is amended to read:
	374	+	40.73 (1) (am) 3. Twice the employee required contributions, after first
	375	+	subtracting the accumulations under subd. 2., including interest on the
	376	+	accumulations. Except, for a county jailer described in s. 40.02 (48) (am) 23., the
	377	+	amount equal to the employee required contributions and the employer required
	378	+	contributions paid for a county jailer under s. 40.05 (2) (a), after first subtracting the
	379	+	1
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	406	+	SECTION 17
	407	+	ASSEMBLY BILL 28
	408	+	accumulations under subd. 2., including interest on the accumulations. The amount
	409	+	applicable for a county jailer only applies to a county jailer who becomes a protective
	410	+	occupation participant on or after the effective date of this subdivision .... [LRB
	411	+	inserts date], and who is employed in a county that did not classify county jailers as
	412	+	protective occupation participants on July 1, 2022.
	413	+	SECTION 18. 59.52 (8m) of the statutes is created to read:
	414	+	59.52 (8m) EMPLOYMENT OF COUNTY JAILERS. The board shall provide to an
	415	+	individual who is employed as a county jailer an option to elect not to be a protective
	416	+	occupation participant under s. 40.02 (48) (b) 5. at the time the individual is hired
	417	+	as a county jailer. An individual shall make an election under this subsection in
	418	+	writing on a form provided by the board.
	419	+	SECTION 19. 111.70 (4) (bn) of the statutes is created to read:
	420	+	111.70 (4) (bn) Public safety employee determination regarding county jailers.
	421	+	1. Except as provided under subd. 2., a county jailer, as defined in s. 40.02 (48) (b)
	422	+	5., is a general municipal employee.
	423	+	2. A county that treats a county jailer as a public safety employee on the
	424	+	effective date of this subdivision .... [LRB inserts date], shall continue to treat any
	425	+	person it employs as a county jailer as a public safety employee except that, if the
	426	+	county raises a question concerning the appropriateness of including county jailers
	427	+	in a collective bargaining unit that includes public safety employees, no person it
	428	+	employs as a county jailer may be treated as a public safety employee.
400	429		SECTION 20.0Nonstatutory provision.
401		-	(1) COUNTY JAILER OPT OUT FROM PROTECTIVE OCCU-
402		-	PATION PARTICIPANT STATUS UNDER WISCONSIN RETIRE-
403		-	MENT SYSTEM. No later than 60 days after the effective
404		-	date of this subsection, if an individual employed as a
405		-	county jailer on the effective date of this subsection who
406		-	is not a protective occupation participant on the effective
407		-	date of this subsection does not want to be a protective
408		-	occupation participant under the Wisconsin Retirement
409		-	System, the individual shall notify his or her employer in
410		-	writing on a form provided by the employer. An election
411		-	not to be a protective occupation participant is irrevoca-
412		-	ble.
	430	+	(1) COUNTY JAILER OPT OUT FROM PROTECTIVE OCCUPATION PARTICIPANT STATUS
	431	+	UNDER WISCONSIN RETIREMENT SYSTEM. No later than 60 days after the effective date
	432	+	of this subsection, if an individual employed as a county jailer on the effective date
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	459	+	SECTION 20 ASSEMBLY BILL 28
	460	+	of this subsection does not want to be a protective occupation participant under the
	461	+	Wisconsin Retirement System, the individual shall notify his or her employer in
	462	+	writing on a form provided by the employer. An election not to be a protective
	463	+	occupation participant is irrevocable.
413	464		SECTION 21.0Effective date.
414		-	(1) This act takes effect on the January 1 after publi-
415		-	cation.
	465	+	(1) This act takes effect on the January 1 after publication.
	466	+	(END)
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	471	+	5
	472	+	6
	473	+	7