SB 1068

This bill requires the Department of Workforce Development to create and

administer a grant program to provide hazard pay to certain employees who perform

hazardous work or work involving physical hardship during the COVID-19

pandemic after March 12, 2020. The bill also requires DWD to notify employers

about the grant program and to prioritize grants to employers in industries that are

most negatively affected by the pandemic. The maximum grant an employer may

receive for hazard pay is $13 per hour worked per employee, and if an employer

receives a grant the employer is required to use it to provide the hazard pay.

The bill also creates an individual income tax subtraction, or deduction, for up

to $600 of hazard pay received by an employee from an employer that receives a

hazard pay grant.

Finally, the bill also provides additional funding for the University of Wisconsin

System under its general program operations appropriation and for special

education aid for school districts, independent charter schools, cooperative

educational service agencies, and county children with disabilities education boards

for purposes of maintaining compliance with maintenance of effort requirements of

the federal Consolidated Appropriations Act and the federal American Rescue Plan

Act.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.