Wyo. Stat. § 27-3-209 (2026)

established.

     (a) There is established the state unemployment insurance
trust fund. All state unemployment insurance contributions
collected under W.S. 27-3-503 through 27-3-505, less refunds,
shall be deposited into the fund and held in trust for the sole
and exclusive use of payment on unemployment insurance benefits.
The state treasurer shall invest available revenues in the fund
in accordance with law, and earnings from those investments
shall be credited to the workforce development training fund
established in W.S. 9-2-2604.

     (b) The director may determine when and in what amounts
withdrawals from the state unemployment insurance trust fund for
payment of benefits are necessary.

     (c) If the state unemployment insurance trust fund is
dissolved, all money then in that fund, less earnings, shall be
immediately transferred to the credit of the state's account in
the unemployment compensation fund, regardless of other
provisions of law. The governor may dissolve the state
unemployment insurance trust fund if he finds it to be
unnecessary based upon the solvency of the unemployment
compensation fund and need for training for Wyoming workers.

     (d) Earnings from the investment of the state unemployment
insurance trust fund may be credited to the workforce
development training fund established in W.S. 9-2-2604 in
amounts determined by the director, subject to the limitations
of this subsection. If the balance of the state unemployment
insurance trust fund at the end of the fiscal year is less than
the balance of the fund on July 1, 2023:
          (i) A portion of the earnings from the investment of
the fund shall be retained in the fund until the balance of the
fund is restored to the balance of the fund on July 1, 2023; and

          (ii) The annual amount of earnings retained shall be
not less than fifty percent (50%) of the annual earnings or the
amount necessary to restore the balance of the fund to the
balance of the fund on July 1, 2023, whichever is less.