EmR0912 Revises Ch. Tax 2, relating to combined reporting for corporation franchise and income tax purposes.  

  • (Except Section 1)
    Effective:   October 1, 2009 through
      February 27, 2010
    Hearing Date:   October 26, 2009
    2.   EmR0921 — Rule adopted to create Chapter PI 15 , relating to revenue limit exemptions for energy efficiencies.
    Exemption From Finding of Emergency
    Pursuant to Section 9139 (2x) of the nonstatutory provisions of 2009 Wisconsin Act 28 , the Department of Public Instruction is not required to provide evidence that this rule is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency.
    Publication Date:   September 4, 2009
    Effective:   September 4, 2009 through
      January 31, 2010
    Hearing Date:   November 9, 2009
    Public Service Commission
    EmR0919 — Rule adopted to create Chapter PSC 172 , relating to the police and fire protection fee created under 2009 Wisconsin Act 28 .
    Finding of Emergency
    The Commission finds that an emergency exists and that an emergency rule is necessary for the immediate preservation of the public peace, health, safety, or welfare. The police and fire protection fee, which must go into effect September 1, 2009, ( 2009 Wisconsin Act 28 section 9441 ) will be used to replace shared revenue payments for such services. To ensure the public peace, health, safety, and welfare of the citizens of Wisconsin, it is vital for funding of police and fire protection services to continue smoothly, quickly, and unimpeded. Thus, it is necessary for the rule administering the fee to be implemented as soon as possible.
    Publication Date:   September 11, 2009
    Effective:   September 11, 2009
      through February 7, 2010
    Regulation and Licensing (2)
    1.   EmR0827 — Rule adopted creating s. RL 91.01 (3) (k) , relating to training and proficiency in the use of automated external defibrillators for certification as a massage therapist or bodyworker.
    Exemption From Finding of Emergency
    Section 41 (2) (b) of the nonstatutory provisions of 2007 Wisconsin Act 104 provides that notwithstanding section 227.24 (1) (a) and (3) of the statutes, the department of regulation and licensing is not required to provide evidence that promulgating a rule as an emergency rule is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for a rule promulgated to implement 2007 Wisconsin Act 104 . Notwithstanding s. 227.24 (1) (c) and (2) of the statutes, these emergency rules will remain in effect until the date on which the final rules take effect.
    Publication Date:   September 10, 2008
    Effective:   September 10, 2008
      through the date on which
      the final rules take effect
    Hearing Dates:   November 26, 2008
      April 13, 2009
    2.   EmR0828 — Rules adopted to amend s. RL 181.01 (2) (c) ; and to create ss. RL 180.02 (1m) , (3m) and (11) , 181.01 (1) (d) , (2) (c) 1. and 2. , relating to training and proficiency in the use of automated external defibrillators for licensure as a licensed midwife.
    Exemption From Finding of Emergency
    Section 41 (2) (b) of the nonstatutory provisions of 2007 Wisconsin Act 104 provides that notwithstanding section 227.24 (1) (a) and (3) of the statutes, the department of regulation and licensing is not required to provide evidence that promulgating a rule as an emergency rule is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for a rule promulgated to implement 2007 Wisconsin Act 104 . Notwithstanding s. 227.24 (1) (c) and (2) of the statutes, these emergency rules will remain in effect until the date on which the final rules take effect.
    Publication Date:   September 10, 2008
    Effective:   September 10, 2008
      through the date on which
      the final rules take effect
    Hearing Date:   November 26, 2008
    Revenue (3)
    1.   EmR0912 — Rule adopted revising Chapter Tax 2 , relating to combined reporting for corporation franchise and income tax purposes.
    Finding of Emergency
    The Department of Revenue finds that an emergency exists and that an emergency rule is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
    The function of the Wisconsin Department of Revenue is to administer the Wisconsin tax laws. These laws, and tax policy for raising revenue, are determined by the State Legislature. The State Legislature recently enacted numerous items of tax legislation, affecting individuals and businesses alike. Some of these apply retroactively to January 1, 2009. Emergency rules are needed, not only to address the risk of revenue loss, but to add more clarity and certainty about the scope and application of the newly enacted statutes.
    Publication Date:   August 8, 2009
    Effective:   August 8, 2009 through
      January 4, 2010
    Hearing Dates:   September 25, 2009 and
      October 16, 2009
    2.   EmR0924 — Rule adopted revising Chapter Tax 11 , relating to sale and use tax.
    Finding of Emergency
    The Department of Revenue finds that an emergency exists and that an emergency rule is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
    The changes made by the emergency rule must be effective October 1, 2009, to be in conformity with the Streamlined Sales and Use Tax Agreement. In order to meet this deadline, it is necessary to promulgate this rule as an emergency rule.
    Publication Date:   September 30, 2009
    Effective:   October 1, 2009 through
      February 27, 2010
    Hearing Dates:   December 1 and 15, 2009
    (See the Notice in this Register)
    3.   EmR0929 — Rule adopted to create sections Tax 2.85 and 11.90 , relating to failure to produce records.
    Finding of Emergency
    The Department of Revenue finds that an emergency exists and that an emergency rule is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
    The emergency rule is to reflect changes in Wisconsin's tax laws due to the adoption of penalties for failure to produce records.
    It is necessary to promulgate this rule order to provide guidance so that the penalties can be administered in a fair and consistent manner.
    Publication Date:   October 19, 2009
    Effective:   October 19, 2009 through
      March 17, 2010
    Transportation
    EmR0909 — Rule adopted amending section Trans 315.03 (1) (a) and (c) , relating to safety belt medical use exemption.
    Finding of Emergency
    The Department of Transportation finds that an emergency exists and that an emergency rule is necessary for the immediate preservation of public health and safety. Current federal law at 23 USC 406 provides safety belt performance grants to a state that has in effect and is enforcing a conforming primary safety belt use law for all passenger motor vehicles. A grant of federal funds estimated at roughly $15,000,000 are available if this state is eligible on or before September 30, 2009; a secondary grant based on "share of unallocated funds," estimated at not more than $1,000,000, may be available if this state is eligible on or before June 30, 2009. The Wisconsin Legislature is currently deliberating a primary safety belt use law as part of the executive biennial budget bill, 2009 Assembly Bill 75, with the aim of qualifying for safety belt performance grants. Were the law timely enacted, this state could remain ineligible for safety belt performance grants because Department rules allow persons other than physicians to grant medical exemptions from safety belt use requirements. Immediate action is necessary to avoid forfeiting approximately $16,000,000 in federal funds for highway safety activities. Increased use of safety belts has been shown to reduce the severity of injuries sustained in motor vehicle collisions, and limiting the medical use exemption to physicians would increase use of safety belts.
    Publication Date:   June 25, 2009
    Effective:   June 25, 2009 through
      November 21, 2009
    Hearing Date:   September 8, 2009
    Veterans Affairs
    EmR0911 — Rule adopted to revise section VA 2.01 , relating to the assistance to needy veterans grant program.
    Finding of Emergency
    The Wisconsin Department of Veterans Affairs finds that an emergency exists and that the rules are necessary for the immediate preservation of the public peace, health, safety, or welfare. A statement of facts constituting the emergency is: The economic recession in effect for the last fiscal year has adversely affected the veteran population. Many veterans have lost their employment or had their scope of employment reduced. In addition to losing employment, many veterans have seen their health care reduced or eliminated. In order to serve the largest population of veterans and ensure minimal health care for that population, the department is requesting emergency rules to define "vision care and to limit the eligibility, by available funding, for "dental care", "hearing care", and "vision care". These eligibility limitations, which address the cost, type and frequency of care available under the program, will allow more veterans in need to access the limited resources of this program.
    Publication Date:   July 1, 2009
    Effective:   July 1, 2009 through
      November 27, 2009
    Hearing Date:   August 14, 2009