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Home » 2009 Issues » 644B - 09/01/2009 » CR_09-064 Hearings to consider emergency rules and permanent rules to create ss. Tax 2.60 to 2.67, relating to combined reporting for corporation franchise and income tax purposes.

  CR_09-064 Hearings to consider emergency rules and permanent rules to create ss. Tax 2.60 to 2.67, relating to combined reporting for corporation franchise and income tax purposes.  

  • (b) For normal form radioactive material, the maximum quantity transported in a Type A package is as follows :
    - See PDF for diagram PDF
    where B(i) is the activity of radionuclide i and A 1 (i) and A 2 (i) are the A 1 and A 2 is the values value for radionuclide respectively i .
    (c) Alternatively, an the A 1 value for mixtures of special form material may be determined as follows:
    - See PDF for diagram PDF
    where f(i) is the fraction of activity of nuclide I (i) in the mixture and A 1 (i) is the appropriate A 1 value for nuclide i.
    (d) An Alternatively the A 2 value for mixtures of normal form material may be determined as follows:
    - See PDF for diagram PDF
    where f(i) is the fraction of activity of nuclide I for radionuclide (i) in the mixture , and A 2 (i) is the appropriate A 2 value for nuclide radionuclide (i) .
    SECTION 75. APPENDIX O s. IV pars. (e) and (f) are created to read:
    (e) The exempt activity concentration for mixtures of nuclides may be determined as follows:
    - See PDF for diagram PDF
    where f(i) is the fraction of activity concentration of radionuclide (i) in the mixture, and [A] is the activity concentration for exempt material containing radionuclide (i).
    (f) The activity limit for an exempt consignment for mixtures of radionuclides may be determined as follows:
    - See PDF for diagram PDF
    where f(i) is the fraction of activity of radionuclide (i) in the mixture, and A is the activity limit for exempt consignments for radionuclide (i).
    SECTION 76. APPENDIX O, TABLE VII (page 534) is amended to read:
    TABLE VII
    EXEMPT MATERIAL ACTIVITY CONCENTRATIONS AND
    EXEMPT CONSIGNMENT ACTIVITY LIMITS FOR RADIONUCLIDES
    Symbol of radionuclide
    Element and atomic number
    Activity concentration for exempt material (Bq/g)
    Activity concentration for exempt material (Ci/g)
    Activity limit for exempt consignment (Bq)
    Activity limit for exempt consignment (Ci)
    Ac-225 (a)
    Actinium (89)
    1.0X10 1
    2.7X10 -10
    1.0X10 4
    2.7X10 -7
    Ac-227 (a)
    1.0X10 -1
    2.7X10 -12
    1.0X10 3
    2.7X10 -8
    Ac-228
    1.0X10 1
    2.7X10 -10
    1.0X10 6
    2.7X10 -5
    Ag-105
    Silver (47)
    1.0X10 2
    2.7X10 -9
    1.0X10 6
    2.7X10 -5
    Ag-108m (a)
    1.0X10 1
    2.7X10 -10
    1.0X10 6
    2.7X10 -5
    Ag-110m (a)
    1.0X10 1
    2.7X10 -10
    1.0X10 6
    2.7X10 -5
    Ag-111
    1.0X10 3
    2.7X10 -8
    1.0X10 6
    2.7X10 -5
    Al-26
    Aluminum (13)
    1.0X10 1
    2.7X10 -10
    1.0X10 5
    2.7X10 -6
    Am-241
    Americium (95)
    1.0
    2.7X10 -11
    1.0X10 4
    2.7X10 -7
    Am-242m (a)
    1.0
    2.7X10 -11
    1.0X10 4
    2.7X10 -7
    Am-243 (a)
    1.0
    2.7X10 -11
    1.0X10 3
    2.7X10 -8
    Ar-37
    Argon (18)
    1.0X10 6
    2.7X10 -5
    1.0X10 8
    2.7X10 -3
    Ar-39
    1.0X10 7
    2.7X10 -4
    1.0X10 4
    2.7X10 -7
    Ar-41
    1.0X10 2
    2.7X10 -9
    1.0X10 9
    2.7X10 -2
    As-72
    Arsenic (33)
    1.0X10 1
    2.7X10 -10
    1.0X10 5
    2.7X10 -6
    As-73
    1.0X10 3
    2.7X10 -8
    1.0X10 7
    2.7X10 -4
    As-74
    1.0X10 1
    2.7X1010 -10
    1.0X10 6
    2.7X10 -5
    As-76
    1.0X10 2
    2.7X10 -9
    1.0X10 5
    2.7X10 -6
    As-77
    1.0X10 3
    2.7X10 -8
    1.0X10 6
    2.7X10 -5
    At-211 (a)
    Astatine (85)
    1.0X10 3
    2.7X10 -8
    1.0X10 7
    2.7X10 -4
    Au-193
    Gold (79)
    1.0X10 2
    2.7X10 -9
    1.0X10 7
    2.7X10 -4
    Au-194
    1.0X10 1
    2.7X10 -10
    1.0X10 6
    2.7X10 -5
    Au-195
    1.0X10 2
    2.7X10 -9
    1.0X10 7
    2.7X10 -4
    Au-198
    1.0X10 2
    2.7X10 -9
    1.0X10 6
    2.7X10 -5
    Au-199
    1.0X10 2
    2.7X10 -9
    1.0X10 6
    2.7X10 -5
    Be-7
    Beryllium (4)
    1.0X10 3
    2.7X10 -8
    1.0X10 7
    2.7X10 -4
    Be-10
    1.0X10 4
    2.7X10 -7
    1.0X10 6
    2.7X10 -5
    Bi-205
    Bismuth (83)
    1.0X10 1
    2.7X10 -10
    1.0X10 6
    2.7X10 -5
    Bi-206
    1.0X10 1
    2.7X10 -10
    1.0X10 5
    2.7X10 -6
    Bi-207
    1.0X10 1
    2.7X10 -10
    1.0X10 6
    2.7X10 -5
    Bi-210
    1.0X10 3
    2.7X10 -8
    1.0X10 6
    2.7X10 -5
    Bi-210m
    1.0X10 1
    2.7X10 -10
    1.0X10 5
    2.7X10 -6
    Ba-131 (a)
    Barium (56)
    1.0X10 2
    2.7X10 -9
    1.0X10 6
    2.7X10 -5
    Ba-133
    1.0X10 2
    2.7X10 -9
    1.0X10 6
    2.7X10 -5
    Ba-133m
    1.0X10 2
    2.7X10 -9
    1.0X10 6
    2.7X10 -5
    Ba-140 (a)
    1.0X10 1
    2.7X10 -10
    1.0X10 5
    2.7X10 -6
    SECTION 77. APPENDIX O, TABLE IX (page 547) is amended to read:
    Table Ix
    Activity-Mass Relationships For Uranium
    Uranium
    Enrichment* wt % U-235 present
    Specific Activity
    TBq/g
    Ci/g
    0.45
    1.9 x 10 -8
    5.4 5.0
    x 10 -7
    0.72
    2.6 x 10 -8
    7.1 x 10 -7
    1
    2.8 x 10 -8
    7.6 x 10 -7
    1.5
    3.7 x 10 -8
    1.0 x 10 -6
    5
    1.0 x 10 -7
    2.7 x 10 -6
    10
    1.8 x 10 -7
    4.8 x 10 -6
    20
    3.7 x 10 -7
    1.0 x 10 -5
    35
    7.4 x 10 -7
    2.0 x 10 -5
    50
    9.3 x 10 -7
    2.5 x 10 -5
    90
    2.1 x 10 -6
    5.8 x 10 -5
    93
    2.6 x 10 -6
    7.0 x 10 -5
    95
    3.4 x 10 -6
    9.1 x 10 -5
    Natural thorium
    8.1 x 10 -9
    2.2 x 10 -7
    SECTION 78. APPENDIX P is amended to read:
    Quantities of Radioactive Materials Requiring
    Consideration of the Need for a Contingency Plan
    for Responding to a Releas     e
    Radioactive Material 1/ Release Fraction
    Quantity (GBq)
    Quantity (Ci)
    Actinium-228 4,000
    0.001
    148,000
    Americium-241 2
    0.001
    74
    Americium-242 2
    0.001
    74
    Americium-243 2
    0.001
    74
    Antimony-124
    0.01
    148,000
    4,000
    Antimony-126
    0.01
    222,000
    6,000
    Barium-133
    0.01
    370,000
    10,000
    Barium-140
    0.01
    1,110,000
    30,000
    Bismuth-207
    0.01
    185,000
    5,000
    Bismuth-210
    0.01
    22,200
    600
    Cadmium-109
    0.01
    37,000
    1,000
    Cadmium-113
    0.01
    2,960
    80
    Calcium-45
    0.01
    740,000
    20,000
    Californium-252 9
    (20 mg)
    0.001
    333
    Carbon-14 (Non-CO2) 1,850,000
    50,000
    0.01
    Cerium-141
    0.01
    370,000
    10,000
    Cerium-144
    0.01
    11,100
    300
    Cesium-134
    0.01
    74,000
    2,000
    Cesium-137
    0.01
    111,000
    3,000
    Chlorine-36
    0.5
    3,700
    100
    Radioactive Material 1/ Release Fraction
    Quantity (GBq)
    Quantity (Ci)
    Chromium-51
    0.01
    11,100,000
    300,000
    Cobalt-60 5,000
    0.001
    185,000
    Copper-64
    0.01
    7,400,000
    200,000
    Curium-242 60
    0.001
    2,220
    Curium-243 3
    0.001
    110
    Curium-244 4
    0.001
    148
    Curium-245 2
    0.001
    74
    Europium-152
    0.01
    18,500
    500
    Europium-154
    0.01
    14,800
    400
    Europium-155
    0.01
    111,000
    3,000
    Gadolinium-153 5,000
    0.01
    185,000
    Germanium-68 2,000
    0.01
    74,000
    Gold-198
    0.01
    1,110,000
    30,000
    Hafnium-172
    0.01
    14,800
    400
    Hafnium-181
    0.01
    259,000
    7,000
    Holmium-166m. 100
    0.01
    3,700
    Hydrogen-3
    0.5
    740,000
    20,000
    Indium-114m.
    0.01
    37,000
    1,000
    Iodine-125.
    0.5
    370
    10
    Iodine-131
    0.5
    370
    10
    Iridium-192 40,000
    0.001
    1,480,000
    Iron-55
    0.01
    1,480,000
    40,000
    Iron-59
    0.01
    259,000
    7,000
    Krypton-85
    1.0
    222,000,000
    6,000,000
    Lead-210
    0.01
    296
    8
    Manganese-56
    0.01
    2,220,000
    60,000
    Mercury-203
    0.01
    370,000
    10,000
    Molybdenum-99 30,000
    0.01
    1,110,000
    Neptunium-237 2
    0.001
    74
    Nickel-63
    0.01
    740,000
    20,000
    Niobium-94
    0.01
    11,100
    300
    Phosphorus-32 100
    0.5
    3,700
    Phosphorus-33 1,000
    0.5
    37,000
    Polonium-210
    0.01
    370
    10
    Potassium-42
    0.01
    333,000
    9,000
    Promethium-145 4,000
    0.01
    148,000
    Promethium-147 4,000
    0.01
    148,000
    Radium-226 100
    0.001
    3,700
    Ruthenium-106 200
    0.01
    7,400
    Samarium-151
    0.01
    148,000
    ,000
    Scandium-46
    0.01
    111,000
    3,000
    Selenium-75
    0.01
    370,000
    10,000
    Silver-110m.
    0.01
    37,000
    1,000
    Radioactive Material 1/ Release Fraction
    Quantity (GBq)
    Quantity (Ci)
    Sodium-22
    0.01
    333,000
    9,000
    Sodium-24
    0.01
    370,000
    10,000
    Strontium-89
    0.01
    111,000
    3,000
    Strontium-90
    0.01
    3,330
    90
    Sulfur-35
    0.5
    33,30
    900
    Technetium-99 10,000
    0.01
    370,000
    Technetium-99m 400,000
    0.01
    14,800,000
    Tellurium-127m 5,000
    0.01
    185,000
    Tellurium-129m 5,000
    0.01
    185,000
    Terbium-160
    0.01
    148,000
    4,000
    Thulium-170
    0.01
    148,000
    4,000
    Tin-113
    0.01
    70,000
    10,000
    Tin-123
    0.01
    111,000
    3,000
    Tin-126
    0.01
    37,000
    1,000
    Titanium-44
    0.01
    3,700
    100
    Vanadium-48
    0.01
    259,000
    7,000
    Xenon-133
    1.0
    33,300,000
    900,000
    Yttrium-91
    0.01
    74,000
    2,000
    Zinc-65
    0.01
    185,000
    5,000
    Zirconium-93
    0.01
    14,800
    400
    Zirconium-95
    0.01
    185,000
    5,000
    Any other beta-gamma emitter 370,000
    10,000
    0.01
    Radioactive Material 1/ Release Fraction
    Quantity (GBq)
    Quantity (Ci)
    Mixed fission products 37,000
    1,000
    0.01
    Mixed corrosion products 370,000
    10,000
    0.01
    Contaminated equipment, beta-gamma 370,000.
    10,000
    0.001
    Irradiated material, any form other than solid noncombustible 37,000
    1,000
    0.01
    Irradiated material, solid noncombustible 370,000
    10,000
    0.001
    Mixed radioactive waste, beta-gamma 37,000
    1,000
    0.01
    Packaged mixed waste, 2/ beta-gamma 370,000
    10,000
    0.001
    Any other alpha emitter 74
    2
    0.001
    Contaminated equipment, alpha 740.
    20
    0.0001
    Packaged waste, alpha 2/ 740
    20
    0.0001
    1/ For combinations of radioactive materials, the licensee is required to consider whether an emergency plan is needed if the sum of the ratios of the quantity of each radioactive material authorized to the quantity listed for that material above exceeds one.
    2/ Waste packaged in Type B containers does not require an emergency plan.
    SECTION 79. DHS 157 APPENDIX T is created to read:
    CHAPTER DHS 157
    APPENDIX T
    NATIONALLY TRACKED SOURCE THRESHOLDS
    The Terabecquerel (TBq) values are the regulatory standard. The curie (Ci) values specified are obtained by converting from the TBq value. The curie values are provided for practical usefulness only and are rounded after conversion.
    Radioactive material
    Category 1
    (TBq)
    Category 1
    (Ci)
    Category 2
    (TBq)
    Category 2
    (Ci)
    Actinium-227
    20
    540
    0.2
    5.4
    Americium-241
    60
    1,600
    0.6
    16
    Americium-241/Be
    60
    1,600
    0.6
    16
    Californium-252
    20
    540
    0.2
    5.4
    Cobalt-60
    30
    810
    0.3
    8.1
    Curium-244
    50
    1,400
    0.5
    14
    Cesium-137
    100
    2,700
    1
    27
    Gadolinium-153
    1,000
    27,000
    10
    270
    Iridium-192
    80
    2,200
    0.8
    22
    Plutonium-238
    60
    1,600
    0.6
    16
    Plutonium-239/Be
    60
    1,600
    0.6
    16
    Polonium-210
    60
    1,600
    0.6
    16
    Promethium-147
    40,000
    1,100,000
    400
    11,000
    Radium-226
    40
    1,100
    0.4
    11
    Selenium-75
    200
    5,400
    2
    54
    Strontium-90
    1,000
    27,000
    10
    270
    Thorium-228
    20
    540
    0.2
    5.4
    Thorium-229
    20
    540
    0.2
    5.4
    Thulium-170
    20,000
    540,000
    200
    5,400
    Ytterbium-169
    300
    8.100
    3
    81
    Notice of Hearings
    Revenue
    EmR0912 and CR 09-064
    NOTICE IS HEREBY GIVEN That pursuant to ss. 125.03 (1) (b) and 125.545 (6) (b) , Stats., the Department of Revenue will hold public hearings to consider emergency rules and the creation of permanent rules revising Chapter Tax 2 , relating to combined reporting for corporation franchise and income tax purposes.
    This proposed rule order will:
    •   Reflect the changes in Wisconsin's franchise and income tax laws affected by 2009 Act 2 , and
    •   Provide guidance to taxpayers and Department employees so they can properly apply the Wisconsin franchise and income tax laws.
    Hearing Information
    The hearings will be held:
    Date and Time:
    Location:
    September 25, 2009 at 9:00 a.m.
    Events Room
    State Revenue Building
    2135 Rimrock Road
    Madison, Wisconsin
    October 16, 2009
    at 9:00 a.m.
    Events Room
    State Revenue Building
    2135 Rimrock Road
    Madison, Wisconsin
    Copies of Proposed Rules
    A copy of the full text of the proposed rule order and the full fiscal estimate may be obtained at no cost by contacting the department. See Agency Contact Person listed below.
    Submission of Written Comments
    Interested persons are invited to appear at the hearings and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearings. Written comments may also be submitted to the Agency Contact Person listed below no later than October 16, 2009, and will be given the same consideration as testimony presented at the hearing.
    Agency Contact Person
    Wendy Miller
    Department of Revenue
    Mail Stop 6-40
    2135 Rimrock Road
    P.O. Box 8933
    Madison, WI 53708-8933
    Telephone: (608) 266-7177
    E-mail: wendy.miller@revenue.wi.gov
    Analysis Prepared by the Department of Revenue:
    Statute interpreted
    Section 71.255 , Stats.
    Statutory authority
    General rulemaking authority in s. 227.24 , Stats.; specific rulemaking authority granted in s. 71.255 , Stats., as follows:
    •   Section 71.255 (6) (b) 2. and (c) 2. , Stats., relating to net business loss carryforwards, credits, and credit carryforwards.
    •   Section 71.255 (7) (a) , Stats., relating to identifying the designated agent.
    •   Section 71.255 (11) , relating to the adoption of federal treasury regulations so that transactions among combined group members are treated consistently with transactions among federal consolidated group members.
    Related statute or rule
    Sections 71.24 (1) , (1m) , and (7) , 71.29 , 71.44 (1) , (1m) , and (3) , 71.77 , 71.82 , 71.83 , and 71.84 , Stats.
    Plain language analysis
    This rule creates eight new rule sections. The purpose of each rule section is provided below:
    Section Tax 2.60 Definitions Relating to Combined Reporting.
    Provides definitions relating to the other rule sections created by this rule order. Those other sections are ss. Tax 2.61 , 2.62 , 2.63 , 2.64 , 2.65 , 2.66 , and 2.67 .
    Section Tax 2.61 Combined Reporting.
    •   Explains who must use combined reporting.
    •   Provides rules for determining whether a corporation is a member of a "commonly controlled group."
    •   Explains when a corporation's income is not subject to combination because of the degree of the corporation's activity outside the U.S. ("water's edge" rules).
    •   Explains how to compute the combined group's combined unitary income, including the applicability of federal regulations that relate to consolidated groups. The following components of the computation are covered:
    •   Intercompany transactions
    •   Capital gains and losses
    •   Charitable contributions
    •   Dividends
    •   Stock basis adjustments
    •   Earnings and profits
    •   Allocation of expenses and deductions
    •   Explains how to apportion the combined unitary income and rules that apply to various aspects of the apportionment computation.
    •   Provides rules for determining the taxable income of combined groups that are not subject to apportionment.
    •   Describes how to apply net business loss carryforwards, including rules relating to the sharing of net business losses.
    •   Describes how to apply credits, including rules relating to the sharing of research credits.
    Section Tax 2.62 Unitary Business.
    •   Explains the concept of a "unitary business" and its relationship to the concept of a "combined group."
    •   Enumerates several characteristics that are indicators of a "unitary business."
    •   Lists some key U.S. Supreme Court cases which provide further guidance on the extent to which a business enterprise is considered a "unitary business" under the U.S. Constitution. This is significant because the statute provides that "unitary business" shall be construed to the broadest extent permitted by the U.S. Constitution.
    •   Provides several presumptions to aid taxpayers in determining whether a unitary business exists.
    •   Provides specific rules relating to the inclusion of passive holding companies and pass-through entities in the unitary business.
    Section Tax 2.63 Controlled Group Election.
    •   Explains how to make the election and how to renew it after its 10-year duration.
    •   Provides rules relating to the department's authority to disregard the election in cases where it has the primary effect of tax avoidance rather than its intended purpose of simplifying the determination of who must be included in the combined report.
    Section Tax 2.64 Alternative Apportionment for Combined Groups Including Specialized Industries.
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    Links to Admin. Code and Statutes in this Register are to current versions, which may not be the version that was referred to in the original published document.
    •   Specifies how and when a qualifying group may file a petition for alternative apportionment and what information must be submitted to the department.
    •   Provides that once the department approves the alternative method, that same method must be used for a 7-year period, subject to a limitation that the tax computation under the alternative method cannot be lower than what it would have been if each corporation apportioned its income separately.
    Section Tax 2.65 Designated Agent of Combined Group.
    •   Explains how to identify which corporation is responsible to act on behalf of the combined group for matters relating to the combined return.
    •   Defines the scope and limitations of the agency relationship.
    Section Tax 2.66 Combined Estimated Tax Payments.
    •   Explains when a combined group member may make its own estimated payments, rather than having the designated agent make the payments on its behalf.
    •   Provides rules for determining the combined group's required estimated tax payments.
    •   Provides rules for applying estimated payments and overpayments of prior year estimated payments.
    Section Tax 2.67 Combined Returns.
    •   Enumerates the required components of a combined return and explains how to report separate entity items.
    •   Explains how to determine the taxable year of a combined return.
    •   Provides rules relating to interest, penalties, and statutes of limitations as they relate to combined returns.
    Comparison with federal regulations
    The rules are very similar to the federal regulations relating to consolidated groups. The federal regulations listed below are specifically referenced or adopted in this rule order, but modified to apply to combined groups instead of federal consolidated groups.
    •   Treas. Reg. § 1.1502 -13, relating to intercompany transactions. This federal regulation was actually adopted by statute (s. 71.255 (4) (g) , Stats.), but is interpreted in this rule order (s. Tax 2.61 (6) (b) ).
    •   Treas. Regs. § 1.1502 -22 and 1.1502 -23, relating to capital gains and losses and section 1231 gains and losses (s. Tax 2.61 (6) (c) ).
    •   Treas. Reg. § 1.1502 -24, relating to charitable contributions (s. Tax 2.61 (6) (d) ).
    •   Treas. Reg. § 1.1502 -32, relating to investment (stock basis) adjustments (s. Tax 2.61 (6) (f) )
    •   Treas. Reg. § 1.1502 -33, relating to earnings and profits (s. Tax 2.61 (6) (g) ).
    The general purpose of the above federal regulations is to treat the members of a federal consolidated group as if they were divisions of a single corporation. Likewise, the purpose of adopting these rules for Wisconsin purposes is to treat the members of a combined group as if they were divisions of a single corporation.
    Comparison with rules in adjacent states
    Illinois
    Illinois has comprehensive regulations relating to its combined reporting statute. (including IL Regs. 100.2340, 100.2570, 100.5200, 100.5201, 100.5210, 100.5220, 100.5230, 100.5240, 100.5250, 100.5260, 100.5265, 100.5280, and 100.9700). The following aspects of the rules in this rule order were modeled after the Illinois regulations, with some modifications:
    •   Adoption of federal consolidated return regulations
    •   Combined estimated tax payments
    •   Rules relating to the duties of the designated agent
    Iowa
    Iowa does not have a statute which permits or allows combined reporting. Thus, it has no rules or regulations relating to combined reporting.
    Michigan
    Michigan adopted combined reporting in 2008, when it enacted its Michigan Business Tax. At the time this rule order was authored, Michigan has not yet promulgated rules or regulations relating to its combined reporting statute. However, Michigan has published an extensive amount of guidance in the form of Frequently Asked Questions.
    Minnesota
    Like Illinois, Minnesota has rules relating to its combined reporting statute (including Rules 8019.0100, 8019.0300, 8019.0405, and 8019.0500, Minn. Rules). The section of this rule order that provides guidance in determining a "unitary business" (s. Tax 2.62 ) is modeled after Minnesota's rule 8019.0100, with some modifications.
    Summary of factual data and analytical methodologies
    The department developed these regulations based upon research of the combined reporting laws, rules, regulations, published guidance, and tax form instructions of other states. The Illinois and Minnesota regulations referenced above were frequently used as a resource, in addition to various law journal articles and tax publications.
    The combined reporting regulations recently promulgated by Massachusetts (830 CMR 63.32B.2) were heavily relied upon. The Massachusetts combined reporting law (M.G.L. c. 63 §32B), like Wisconsin's, is first effective for taxable years beginning on or after January 1, 2009, and Wisconsin's law has many similarities with the Massachusetts law.
    The department also studied the regulations under section 1502 of the Internal Revenue Code, relating to consolidated returns.
    Analysis and supporting documents used to determine effect on small business
    Combined reporting primarily affects larger corporations, rather than small businesses. Combined reporting is required for regular "C" corporations, but is not required for the types of entities that are more characteristic of small businesses, such as:
    •   Sole proprietorships,
    •   Partnerships,
    •   Limited liability companies taxed as partnerships, and
    •   S corporations
    Anticipated costs incurred by private sector
    This proposed rule does not have a significant fiscal effect on the private sector independently from the statute it interprets.
    Small Business Impact
    This proposed rule does not have a significant effect on small business.
    Fiscal Estimate
    The proposed rules create Tax 2.60 through 2.67 to incorporate tax law changes included in 2009 Act 2 and 2009 Act 28 related to combined reporting for commonly controlled groups of corporations.
    The fiscal effect from implementation of combined reporting was included in the fiscal effect for Act 2, and the fiscal effect of certain changes to combined reporting that were a part of Act 28 were included in the fiscal effect for the Act. Therefore, the proposed rules have no fiscal effect.
    Notice of Rulemaking
    (under s. 227.16 (2) (b) , Stats.)
    Wisconsin Technical College System Board
    CR 09-066
    The Wisconsin Technical College System Board proposes an order to revise section TCS 10.03 (3) , relating to statutory residents. Public hearing and notice are not required under s. 227.16 (2) (b) , Stats., as the proposed rule amendment brings the existing rule into conformity with s. 38.22 (6) , Stats.
    Analysis Prepared by the Wisconsin Technical College System Board
    Statutes interpreted
    Section 38.22 (6) , Stats.
    Statutory authority
    Sections 15.64 , 38.22 (4) and (6) , Stats.
    Explanation of agency authority
    Pursuant to s. 38.22 (4) , Stats., the Technical College System Board shall establish procedures to determine the residence of students attending district schools.
    Related statute or rule
    2009 Wisconsin Act 28 and s. 38.22 (6) , Stats.
    Plain language analysis
    The 2009-11 state budget bill, 2009 Wisconsin Act 28 , added new state residency provisions for tuition purposes for persons who are not residents of the state, but who are enrolled in a technical college district and who meet three eligibility requirements: they graduated from a Wisconsin high school or received a Wisconsin HSED; they have been continuously present in the state for the three years following their enrollment in a Wisconsin high school or preceding receipt of a Wisconsin HSED; and upon enrollment in a technical college, they demonstrate proof of filing (or intent to file) for a permanent U.S. resident visa as soon as they are eligible. In addition, previous legislation added s. 38.22 (6) (f) relating to the residency status for tuition purposes for certain veterans, which was never codified into administrative rule.
    Comparison with federal regulations
    Not applicable.
    Comparison with rules in adjacent states
    Not applicable.
    Summary of factual data and analytical methodologies
    Not applicable.
    Text of Rule
    SECTION 1. TCS 10.03 (3) (e) and (f) are created to read:
    TCS 10.03 (3) (e) Any person who is a citizen of a country other than the United States if that person meets all of the following requirements:
    1. The person graduated from a high school in this state or received declaration of equivalency of high school graduation from this state.
    2. The person was continuously present in this state for at least 3 years following the first day of attending a high school in this state or immediately preceding receipt of a declaration of equivalency of high school graduation.
    3. The person enrolls in a district school and provides the district board with proof that the person has filed or will file an application for a permanent resident visa with U.S. Citizenship and Immigration Services as soon as the person is eligible to do so.
    (f) Any person verified by the department of veterans affairs as being a resident of this state under s. 38.24 (8) (a) , Stats.
    Small Business Impact
    Not applicable.
    Fiscal Estimate
    The functions required by this rule can be absorbed within existing staff. Therefore, there is no fiscal effect on the agency.
    Contact Person
    Questions concerning this rule may be directed to Morna Foy, Executive Assistant, Wisconsin Technical College System, 4622 University Avenue, P.O. Box 7874, Madison, Wisconsin 53707-7874; telephone (608) 266-2449, e-mail morna.foy@wtcsystem.edu .
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