Brown County commissioners immediately discontinue Shared Leave program, citing IRS W-2 reporting concerns

Chairman Lucas Heinen moved May 29 that Brown County immediately discontinue the Shared Leave Program and the sick-leave provision that allowed departing full-time hourly employees to donate remaining accrued sick leave to other full-time hourly employees, citing potential liability related to IRS W-2 reporting. Commissioner Richard Tesoriero seconded the motion and it carried.

The commission had reviewed the 2026 Personnel Policy, specifically the Sick Leave section and the Shared Leave Program, along with IRS regulations regarding W-2 reporting on donated leave. The policy language targeted in the motion read in part, “When any full time hourly employee leaves employment in good standing they may donate their remaining accrued sick leave to another full time hourly employee.” The commission concluded that continuing that provision posed potential tax-reporting liability and directed immediate discontinuation.

The motion followed a five-minute executive session earlier in the meeting for discussion of compensation of non-elected personnel; the county clerk remained present and the commission returned to open session with no vote taken in executive session. The discontinuation is an administrative policy change the commission adopted by motion; the record does not specify further transition rules for accrued leave balances or any implementation timeline.

Property and payroll staff provided follow-up information during the meeting about hourly benefit costs, but no additional motions were recorded to replace or amend other sick-leave provisions. The commission did not vote on opening a process to develop a replacement program during the session. Next procedural steps were not specified in the meeting record.