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 Dates:
October 1, 2009 through
February 27, 2010
Extension Through:
April 28, 2010
Hearing Dates:
December 1 and 15, 2009
2.
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 Dates:
October 19, 2009 through
March 17, 2010
Extension Through:
May 16, 2010
Hearing Dates:
December 10 and 21, 2009
3.
EmR0935
— Rule adopted to create
section
Tax 1.16
, relating to the financial record matching program.
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 creation of the financial record matching program.
It is necessary to promulgate this rule order to provide procedures so that the program can be administered in a fair and consistent manner.
Publication Date:
December 22, 2009
Effective Dates:
December 22, 2009
through May 20, 2010
Hearing Date:
February 11, 2010
4.
EmR0943
— Rule adopted to revise
Chapter
Tax 2
, relating to apportionment and nexus.
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:
In 2009, the Wisconsin Legislature enacted Acts 2 and 28, both of which contained substantial changes to Wisconsin's corporation franchise and income tax laws. Most of these changes are effective retroactively to taxable years beginning on or after January 1, 2009. Emergency rules are needed to add certainty about the scope and application of the newly enacted statutes as soon as possible so that taxpayers can file their returns accordingly.
Publication Date:
December 31, 2009
Effective Dates:
December 31, 2009
through May 29, 2010
Hearing Date:
February 25, 2010
5.
EmR1001
— 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:
January 15, 2010
Effective Dates:
January 15, 2010 through
June 13, 2010
Hearing Date:
February 25, 2010
6.
EmR1002
— Rule adopted to create
section
Tax 1.17
, relating to the ambulatory surgical center assessment.
Exemption From Finding of Emergency
Publication Date:
January 19, 2010
Hearing Date:
February 11, 2010
Veterans Affairs (2)
1.
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 Dates:
July 1, 2009 through
November 27, 2009
Extension Through:
March 27, 2010
Hearing Date:
August 14, 2009
2.
EmR0944
— Rule adopted to amend
section
VA 2.02 (2)
, relating to the veterans tuition reimbursement program.
Finding of Emergency
The Wisconsin Department of Veterans Affairs 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 facts constituting the emergency is:
The removal of the existing deadline for completing and receiving an application for the tuition fee reimbursement program has left the department unable to budget the available resources for this program to ensure maximum coverage for eligible veterans throughout the fiscal year. The department is requesting emergency rules to ensure applications can be processed in a responsive manner and to allow the department to properly manage the program's biennial budget and ensure the welfare of all eligible veterans. The emergency rule will address the need for an application deadline while the department completes the promulgation for a permanent rule for the program.
Publication Date:
January 4, 2010
Effective Dates:
January 4, 2010 through
June 2, 2010
Hearing Date:
March 10, 2010
Workforce Development (2)
Public Works Construction Contracts,
Chs. DWD 290-294
1.
EmR0941
— Rule adopted to create
section
DWD 290.20
, relating to the thresholds for the requirement of prevailing wage rates.
Finding of Emergency
The Department of Workforce Development 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 facts constituting the emergency is:
The most recent state budget legislation,
2009 Wisconsin Act 28
, contained amendments to the state laws which require the payment of prevailing wage rates for work done on projects of public works and , in a new statute, for work done on private projects which receive more than $1,000,000 of public direct financial assistance. The new provisions become effective on January 1, 2010.
The prevailing wage laws require that when a state agency or local governmental unit contracts for the erection, construction, remodeling, repairing, or demolition of a public works project it must obtain a prevailing wage rate determination from the Department of Workforce Development and require that the contractors and subcontractors on the project pay their employees in accordance with the wage rates established by the determination. Under the law as it existed before the enactment of
2009 Act 28
, a prevailing wage rate determination was required for any project with an estimated cost of at least $48,000 (for a single-trade project) or $234,000 (for a multi-trade project). Act 28 changes these amounts to an estimated project cost of at least $25,000. Act 28 has also created a new statute, s.
66.0904
, Stats., which requires that a private developer obtain and comply with a prevailing wage rate determination for a private project that receives at least $1,000,000 in direct financial assistance from a local governmental unit.
The state and local governmental units and private developers who may be subject to these new requirements of the prevailing wage laws need immediate guidance as to the manner in which the Department will apply the January 1, 2010 effective date to new projects. This rule provides that guidance by establishing that the new threshold requirements will apply to projects for which a request for bids is issued or a contract is negotiated after January 1, 2010.
Publication Date:
December 29, 2009
Effective Dates:
January 1, 2010 through
May 30, 2010
2.
EmR0942
— Rule adopted to amend
section
DWD 293.02
, relating to the adjustment of thresholds for payment and performance assurance bond requirements and affecting small businesses.
Finding of Emergency
The Department of Workforce Development 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 facts constituting the emergency is:
The adjustment of the thresholds for the application of the project payment and performance assurance bond requirements ensures that the adjustments are effective on a date certain that is prior to the time of year that project requests are generally submitted to the Department and the need for obtaining bonding is determined. The adjustment avoids imposing an additional administrative burden on local governments and state agencies caused by an effective decrease of the thresholds due solely to inflation in the construction industry. If these new thresholds are not put into effect by emergency rule, the old thresholds will remain effective for approximately six to seven months, until the conclusion of the permanent rule-making process. The thresholds are based on national construction cost statistics and are unlikely to be changed by the rule-making process.
Publication Date:
December 29, 2009
Effective Dates:
January 1, 2010 through
May 30, 2010
Hearing Date:
March 31, 2010
