Comparison with federal regulations
There are no federal programs comparable to the AEA program implemented by this rule. Over 15 states have "agricultural district" programs that bear some resemblance to the AEA program implemented by this rule, including the neighboring states of Illinois, Iowa, and Minnesota. However, each of those state programs has its own unique features.
None of the programs in other states is exactly comparable to the AEA program implemented by this rule, and some are more comparable to Wisconsin's farmland preservation zoning program. Some include limits on non-farm development, local planning requirements, right-to-farm protection, rewards for conservation practices, per acre property tax credits, and eligibility for participation in a conservation easement program.
Summary of data and analytical methodologies
DATCP evaluated AEA petitions in consultation with a panel that included independent reviewers. DATCP and the reviewers considered factors identified in ss.
91.84
and
91.86
, Stats., as well as a variety of other factors identified in the petition forms. Petitioners were invited to submit, and did submit, extensive data and information to support their petitions.
Environmental Impact
This rule, by itself, does not have a direct impact on the environment. This rule enables eligible farmers to enter into voluntary farmland preservation agreements with the state. Those agreements will have a positive effect on the environment by preserving agricultural land and promoting compliance with state soil and water standards.
This rule is not a "major action significantly affecting the quality of the environment," for purposes of s.
1.11
, Stats. No environmental impact statement is required under s.
1.11
, Stats. or ch.
ATCP 3
, Wis. Adm. Code.
Small Business Impact
This rule, by itself, does not have any direct impact on farmers or other business owners. The designation of an AEA does not control or restrict land use. However, farm owners in an AEA are eligible to enter into voluntary 15-year farmland preservation agreements with DATCP. That enables them to claim farmland preservation tax credits under s.
71.613
, Stats.
Participating farmers may claim a significant tax credit benefit for the 15-year term of their agreement ($5 per acre per year, or $10 per acre per year if the land is also covered by a certified farmland preservation zoning ordinance). The AEA designation may also help reassure farmers and investors that the affected area will remain in agricultural use. The AEA designation may encourage, and help focus, agricultural investment and development.
Farmers who choose to enter into farmland preservation agreements (in order to qualify for tax credits) may incur some costs to keep their land in agricultural use for 15 years, and to comply with state soil and water conservation requirements. Some of these farmers may already be complying with conservation standards. In any case, the decision to enter into a farmland preservation agreement is voluntary. The cost of compliance for participating (if any) may be outweighed by the tax credit benefit.
Many of the farmers who will benefit from this rule are "small businesses." This rule will have a positive effect on those small businesses. This rule will impose no new mandates on small business (farmland preservation agreements are entirely voluntary). This rule is not subject to the small business delayed effective date under s.
227.22 (2) (e)
, Stats.
Fiscal Estimate
As a result of this rule, farmers in the designated AEAs will be able to enter into voluntary farmland preservation agreements with DATCP. That will enable them to claim farmland preservation tax credits under s.
71.613
, Stats. For farms covered by agreements, farm owners may claim an income tax credit of $5.00 per acre. If the land is
also
covered by a certified farmland preservation zoning ordinance, the farm owner may claim a tax credit of $10.00 per acre. The tax credits, paid by the Wisconsin Department of Revenue, will be an annual cost to the State of Wisconsin. It is not possible to know exactly how many of the acres designated as an AEA will be entered into a farmland preservation agreement. An estimate of the cost of tax credits to the state assuming 40% of the acres are covered by an agreement can be found in the fiscal estimate.
The Department of Revenue will incur some added costs for personnel, supplies and services to process tax credit claim forms and pay the tax credits. However, those costs can likely be absorbed within DOR's current operating budget.
DATCP will incur some added costs to publish in the state newspaper and for personnel, supplies and services to enter into farmland preservation agreements with farmers in the designated AEAs. However, those costs will be relatively small and can be absorbed within DATCP's current operating budget.
Farmers claiming tax credits in the designated AEAs must comply with state soil and water conservation requirements. Counties monitor compliance, and may suspend a farmer's tax credit eligibility if the farmer fails to comply. Counties in which the AEAs are located may incur some additional costs for personnel, supplies and services to monitor conservation compliance by farmers claiming tax credits pursuant to farmland preservation agreements in the designated AEAs. In many instances, that cost can be absorbed within the counties' current operating budgets.
Agency Contact Person
Questions and comments related to this rule may be directed to:
Coreen Fallat
Dept. of Agriculture, Trade and Consumer Protection
P.O. Box 8911
Madison, WI 53708-8911
Phone: (608) 224-4625
Notice of Hearing
Commerce
Licenses, Certifications and Registrations,
Ch. Comm 5
NOTICE IS HEREBY GIVEN that pursuant to ss.
101.02 (1)
and
(15)
, and
101.136
, Stats., the Department of Commerce will hold a public hearing on proposed rules under Chapter
Comm 5
, relating to thermal insulator credentials.
Hearing Information
The public hearing will be held as follows:
Date:
August 11, 2010
Time:
1:00 PM
Location:
Thompson Commerce Building
Conference Room 3B
201 W. Washington Avenue
Madison, Wisconsin
This hearing is held in an accessible facility. If you have special needs or circumstances that may make communication or accessibility difficult at the hearing, please call (608) 266-8741 or (608) 264-8777 (TTY) at least 10 days prior to the hearing date. Accommodations such as interpreters, English translators, or materials in audio tape format will, to the fullest extent possible, be made available upon a request from a person with a disability.
Submittal of Written Comments
Interested persons are invited to appear at the hearing and present comments on the proposed rules. Persons making oral presentations are requested to submit their comments in writing. Persons submitting comments will not receive individual responses. The hearing record on this proposed rulemaking will remain open until
August 18, 2010
, to permit submittal of written comments from persons who are unable to attend the hearing or who wish to supplement testimony offered at the hearing. Written comments should be submitted to James Quast, at the Department of Commerce, P.O. Box 2689, Madison, WI 53701-2689, or Email at
jim.quast@wi.gov
.
Copies of Proposed Rule
The proposed rules and an analysis of the proposed rules are available on the Internet at the Safety and Buildings Division Web site at
www.commerce.wi.gov/SB/
. Paper copies may be obtained without cost from Norma Sampson, at the Department of Commerce, Program Development Bureau, P.O. Box 2689, Madison, WI 53701-2689, or Email
norma.sampson@wisconsin.gov
, or at telephone (608) 267-7907 or TDD Relay dial 711 in Wisconsin or (800) 947-3529. Copies will also be available at the public hearing.
Analysis Prepared by Department of Commerce
Statutes interpreted
Statutory authority
Related statutes or rules
Chapters
Comm 61
to
66
, Wisconsin Commercial Building Code.
Explanation of agency authority
Under
2009 Wisconsin Act 16
, s.
101.136
, Stats., on July 1, 2011, only individuals licensed as insulation mechanics or working under the direct supervision of licensed insulation mechanics may install or maintain thermal system insulation. The proposed rules implement the licensing mandates of Act 16. Thermal insulation is statutorily defined as a product that is used in a heating, ventilating, cooling, plumbing or refrigeration system to insulate any hot or cold surface, including a pipe, duct valve, boiler flue, or tank or equipment on or in a building.
Summary of proposed rules
The proposed rules establish administrative procedures for licensing and registration of individuals who install or maintain thermal insulation for heating, ventilating, cooling, plumbing or refrigeration systems. The proposed rules reflect the statutory provisions of s.
101.136
, Stats. The rules create credentials for thermal insulation mechanics, apprentices and helpers. The rules allow acquisition of the insulation mechanic license by completing an apprenticeship or taking and passing a department licensure exam provided the individual has 1,000 hours per year of experience for at least 4 consecutive years. The rules also include a grandfathering provision to obtain the mechanic's license that would sunset on July 1, 2015. Continuing education obligations are proposed in order to renew the mechanics license.
The proposed rules also establish administrative forfeiture schedule for individuals who violate the credentialing provisions of the law or the rules.
Comparison with federal regulations
An internet search on U.S. federal regulations and U.S. federal register yielded no results regarding the licensing of thermal insulators.
Comparison with rules in adjacent states
An Internet-based search of thermal insulation mechanic licenses in the states of Illinois, Iowa, Michigan and Minnesota found that none of the states have specific rules or programs regarding these types of licenses.
Summary of factual data and analytical methodologies
The proposed rules were developed by reviewing the provisions under
2009 Wisconsin Act 16
in conjunction with the current licensing rules relating to businesses under ch.
Comm 5
.
Analysis and supporting documents used to determine effect on small business
The proposed credential rules implement the licensing mandates of
2009 Wisconsin Act 16
. The rules most likely will affect HVAC contractors, plumbing contractors and mechanical refrigeration contractors. The fee for a thermal insulation mechanic's license is proposed at $500. The fee for the registration of apprentices and helpers is proposed at $15. The department estimates that 500 individuals will seek to acquire the mechanic's license and 250 individuals will seek to obtain the apprentice or helper registration. The mechanic's license, helper's registration and apprentice's registration are each valid for 2 years. The credential fees were established to offset the cost of the thermal insulation inspector position created under 2009 Wisconsin Act. 16.
An economic impact report has not been required pursuant to s.
227.137
, Stats.
Small Business Impact
Initial regulatory flexibility analysis
Types of small businesses that will be affected by the rules.
Under
2009 Wisconsin Act 16
, s.
101.136
, Stats., on July 1, 2011 and the proposed rules only individuals licensed as insulation mechanics or working under the direct supervision of licensed insulation mechanics may install or maintain thermal system insulation. Thermal insulation is statutorily defined as a product that is used in a heating, ventilating, cooling, plumbing or refrigeration system to insulate any hot or cold surface, including a pipe, duct valve, boiler flue, or tank or equipment on or in a building. The credential rules would most likely affect HVAC contractors, plumbing contractors, and mechanical refrigeration contractors.
Reporting, bookkeeping and other procedures required for compliance with the rules.
The rules which reflect Act 16 allow acquisition of insulation mechanic license by completing an apprenticeship or taking and passing a department licensure exam provided the individual has 1,000 hours per year of experience for at least 4 consecutive years.
The renewal of thermal insulation mechanic licenses will continue to be contingent upon the fulfillment of continuing education obligations.
Types of professional skills necessary for compliance with the rules.
No other types of professional skills are necessary for compliance with the rules.
Rules have a significant economic impact on small businesses?
No.
Small business regulatory coordinator
The small business regulatory coordinator for the Department of Commerce is Carol Dunn, who may be contacted at telephone (608) 267-0297, or Email at
carol.dunn@wisconsin.gov
.
Environmental Impact
The Department has considered the environmental impact of the proposed rules. In accordance with chapter Comm 1, the proposed rules are a Type III action. A Type III action normally does not have the potential to cause significant environmental effects and normally does not involve unresolved conflicts in the use of available resources. The Department has reviewed these rules and finds no reason to believe that any unusual conditions exist. At this time, the Department has issued this notice to serve as a finding of no significant impact.
Fiscal Estimate
Assumptions used in arriving at fiscal estimate
The proposed rules establish administrative procedures for licensing and registration of individuals who install or maintain thermal insulation for heating, ventilating, cooling, plumbing or refrigeration systems. The proposed rules reflect the statutory provisions of
2009 Wisconsin Act 16
, s.
101.136
, Stats. The Act requires credentialed individuals to perform thermal insulation work as of July 1, 2011. The rules create credentials for thermal insulation mechanics, apprentices and helpers. The department anticipates that workload associated with the credentialing processes can be absorbed within current resources and staff levels.
The credential rules would most likely affect HVAC contractors, plumbing contractors, and mechanical refrigeration contractors. The fee for a thermal insulation mechanic's license is proposed at $500 which reflects statutory provisions. The fee for the registration of apprentices and helpers is proposed at $15. The department estimates that 500 individuals will seek to acquire the mechanic's license and 250 individuals will seek to obtain the apprentice or helper registration. The mechanic's license and helper's registration is valid for 2 years and the apprentice's registration is valid for one year. Based upon these assumptions the department would realize an annual increase in revenue of $126,875. The credential fees were established to offset the cost of the thermal insulation inspector position created under 2009 Wisconsin Act. 16.
State fiscal effect
Increase existing revenues.
Increased costs may be possible to absorb with agency's budget.
Fund sources affected
PRO.
Local government fiscal effect
None.
Long-range fiscal implications
No long-range fiscal implications are anticipated.
Agency Contact Person
James Quast, Program Manager
Phone: (608) 266-9292
Notice of Hearing
Commerce
Uniform Dwelling, Chs. Comm 20-25
NOTICE IS HEREBY GIVEN that pursuant to ss.
101.63 (1)
,
101.73 (1)
,
101.82 (1)
, Stats., the Department of Commerce will hold a public hearing on proposed rules under Chapters
Comm 21
and
28
, relating to the carbon monoxide alarms in one- and 2-family dwellings and affecting small business.
Hearing Information
The public hearing will be held as follows:
Date:
August 11, 2010
Time:
10:00 AM
Location:
Thompson Commerce Building
Conference Room 3B
201 W. Washington Avenue
Madison, Wisconsin
This hearing is held in an accessible facility. If you have special needs or circumstances that may make communication or accessibility difficult at the hearing, please call (608) 266-8741 or (608) 264-8777 (TTY) at least 10 days before the hearing date. Accommodations such as interpreters, English translators, or materials in audio tape format will, to the fullest extent possible, be made available upon a request from a person with a disability.
Submittal of Written Comments
Interested persons are invited to appear at the hearing and present comments on the proposed rule. Persons making oral presentations are requested to submit their comments in writing. Persons submitting comments will not receive individual responses. The hearing record on this proposed rulemaking will remain open until
August 18, 2010
, to permit submittal of written comments from persons who are unable to attend the hearing or who wish to supplement testimony offered at the hearing. Written comments should be submitted to Larry Swaziek, at the Department of Commerce, P.O. Box 2689, Madison, WI 53701-2689, or Email at
larry.swaziek@wisconsin.gov
.
Copies of Proposed Rule
The proposed rules and an analysis of the proposed rules are available on the Internet at the Safety and Buildings Division Web site at
www.commerce.wi.gov/SB/
. Paper copies may be obtained without cost from Larry Swaziek, at the Department of Commerce, Program Development Bureau, P.O. Box 2689, Madison, WI 53701-2689, or Email at
larry.swaziek@wisconsin.gov
, or at telephone (608) 267-7701 or (608) 264-8777 (TTY). Copies also will be available at the public hearing.
Analysis Prepared by Department of Commerce
Statutes interpreted
Statutory authority
Related statute or rule
Chapters
Comm 61
to
66
, Commercial Building Code, Wis. Adm. Code
Explanation of agency authority
Under the statutes cited, the Department of Commerce protects public health, safety, and welfare by adopting rules that establish uniform, statewide standards for the construction of one- and 2-family dwellings. In addition,
2009 Wisconsin Act 158
specifically directs the department to address carbon monoxide alarms involving these types of buildings.
Summary of proposed rules
The proposed rules establish minimum requirements for the installation and maintenance of carbon monoxide alarms in one- and two-family dwellings. The requirements reflect the statutory mandates of
2009 Wisconsin Act 158
.
The rules would require the following:
•
Carbon monoxide alarms shall be installed in a dwelling, the initial construction of which was commenced before, on or after February 1, 2011.
•
In new dwellings with electrical service, the carbon monoxide alarms shall be continuously powered by the house electrical service and interconnected so that activation of one alarm will cause activation of all alarms.
•
The alarms are listed and labeled in conformance with UL 2034, Underwriters Laboratories Inc,
Standard for Safety Single and Multiple Station Carbon Monoxide Alarms
.
Comparison with federal regulations
An Internet-based search of the
Code of Federal Regulations
(CFR) and the
Federal Register
did not identify any federal requirements for the installation and maintenance of carbon monoxide alarms in one- and two-family dwellings.
Comparison with rules in adjacent states
An Internet-based search for carbon monoxide alarm regulations in the states of Illinois, Iowa, Michigan and Minnesota found the following:
Illinois:
Illinois requires the installation of carbon monoxide alarms under Public Act 094-0741, the Carbon Monoxide Alarm Detector Act, which was effective January 1, 2007. The act defines "dwelling unit" as a room or suite of rooms used for human habitation and includes a single-family residence as well as each living unit of a multiple-family residence and each living unit in a mixed-use building.
Iowa:
Iowa requires the installation of carbon monoxide alarms in single-family rental units and multiple-unit residential buildings.
Michigan:
Michigan has not enacted any carbon monoxide alarm regulations for single-family residences at this time. Michigan does require as of December 1, 2009, newly constructed hotels, motels and boarding houses to install an operational carbon monoxide device.
Minnesota:
Minnesota statute, 299F.50, requires carbon monoxide alarms in all single family homes and multifamily apartments units: New construction as of January 1, 2007; existing single-family homes as of August 1, 2008; and existing multi-family and apartment buildings as of August 1, 2009.
Summary of factual data and analytical methodologies
In developing the proposed rules, the department reviewed the provisions under
2009 Wisconsin Act 158
in conjunction with the department's broad authority under ss.
101.02 (1)
and
101.63 (1)
, Stats., to protect public health and safety regarding the construction of one- and two-family dwellings. For consistency, the proposed rules are modeled after other rules relating to smoke detectors, s.
Comm 21.09
, and carbon monoxide detectors in tourist rooming houses, s.
Comm 21.097
.
In addition, the review and assessment process involved the participation of the Uniform Dwelling Code (UDC) Council. The makeup of this Council is set under s.
15.157 (3)
, Stats. The members are appointed by the Governor's Office and represent the many stakeholders involved in the construction industry including designers, inspectors, labor and building contractors. (A listing of the UDC Council is provided at the end of this analysis.)
The UDC Council meets regularly, and the department gathers information and recommendations from its 18 members on the potential impacts of the administrative and technical requirements of the code.
Analysis and supporting documents used to determine effect on small business
The proposed rules implement the mandates imposed by
2009 Wisconsin Act 158
. The Act affects the owners of one- and two-family dwellings. The department does not believe the rules will increase the effect on small businesses more than that imposed by the Act.
Battery or plug-in type carbon monoxide alarms typically range in cost from $25 to $50. New construction installation costs for a hard-wired type carbon monoxide alarm with battery backup and interconnection ranges from $90 to $110 if interconnection is involved. Combination carbon monoxide alarms and smoke alarms are also available. Smoke alarms are currently required for residential occupancies. The use of combination carbon monoxide alarms and smoke alarms should result in installation and labor cost savings over that for separate systems.
An economic impact report has not been required pursuant to s.
227.137
, Stats.
Small Business Impact
Initial regulatory flexibility analysis
Types of small businesses that will be affected by the rule.
The proposed rules implement the mandates imposed by
2009 Wisconsin Act 158
relating to the installation and maintenance of carbon monoxide detectors in dwellings. The Act affects the owners of one- and two-family dwellings where fuel-burning appliances are installed.
Reporting, bookkeeping and other procedures required for compliance with the rule.
There are no reporting, bookkeeping or other procedures required for compliance with the rule.
Types of professional skills necessary for compliance with the rule.
There are no new types of professional skills necessary for compliance with the rule.
Rule has a significant economic impact on small businesses?
No.
Small business regulatory coordinator
The small business regulatory coordinator for the Department of Commerce is Carol Dunn, who may be contacted at telephone (608) 267-0297, or Email at
carol.dunn@wisconsin.gov
.
Environmental Impact
The Department has considered the environmental impact of the proposed rule. In accordance with chapter Comm 1, the proposed rule is a Type III action. A Type III action normally does not have the potential to cause significant environmental effects and normally does not involve unresolved conflicts in the use of available resources. The Department has reviewed the rule and finds no reason to believe that any unusual conditions exist. At this time, the Department has issued this notice to serve as a finding of no significant impact.
Fiscal Estimate
Assumptions used in arriving at fiscal estimate
The proposed rules establish requirements for the installation and maintenance of carbon monoxide alarms in one-and two-family dwellings. The requirements reflect the statutory mandates of
2009 Wisconsin Act 158
. For consistency, they are modeled after other rules relating to smoke detectors in dwellings and carbon monoxide detectors in tourist rooming houses. The promulgation of these rules will not affect department revenue or expenditures.
Act 158 does affect the owners of one- and two-family dwelling. The department does not believe the rules will increase the effect on small businesses more than that imposed by the Act. Battery or plug-in type carbon monoxide alarms typically range in cost from $25 to $50. New construction installation costs for a hard-wired type carbon monoxide alarm with battery backup and interconnection ranges from $90 to $110. Combination carbon monoxide alarms and smoke alarms are also available. Smoke alarms are currently required for residential occupancies. The use of combination carbon monoxide alarms and smoke alarms should result in installation and labor cost savings over that for separate systems.
State fiscal effect
None.
Local government fiscal effect
None.
Fund sources affected
FED.
Long-range fiscal implications
None are anticipated.
Agency Contact Person
Larry Swaziek, Program Manager
Phone: (608) 267-7701
Notice of Hearing
Commerce
Financial Resources for Businesses and Communities, Chs. Comm 100—
NOTICE IS HEREBY GIVEN that pursuant to section
560.2056 (4)
of the Statutes, the Department of Commerce will hold a public hearing on emergency rules to create Chapter
Comm 135
, relating to
food processing plant and food warehouse investment credits, and affecting small businesses.
Hearing Information
The public hearing will be held as follows:
Date:
Tuesday, August 17, 2010
Time:
10:00 AM
Location:
Thompson Commerce Building
Third Floor, Room 3B
201 W. Washington Avenue
Madison, Wisconsin
This hearing will be held in an accessible facility. If you have special needs or circumstances that may make communication or accessibility difficult at the hearing, please call Sam Rockweiler at (608) 266-0797 or at Contact Through Relay at least 10 days prior to the hearing date. Accommodations such as interpreters, English translators, or materials in audio tape format will, to the fullest extent possible, be made available upon a request from a person with a disability.
Submittal of Written Comments
Interested persons are invited to appear at the hearing and present comments on the rules. Persons making oral presentations are requested to submit their comments in writing, via e-mail. Persons submitting comments will not receive individual responses. The hearing record on this rulemaking will remain open until
August 19, 2010
, to permit submittal of written comments from persons who are unable to attend the hearing or who wish to supplement testimony offered at the hearing. E-mail comments should be sent to
sam.rockweiler@wi.gov
. If e-mail submittal is not possible, written comments may be submitted to Sam Rockweiler, Department of Commerce, Division of Environmental and Regulatory Services, P.O. Box 14427, Madison, WI 53708-0427.
Copies of Proposed Rule
The rules and an analysis of the rules are available on the Internet by entering "Comm 135" in the search engine at the following Web site:
https://health.wisconsin.gov/admrules/
public/Home
.
Paper copies may be obtained without cost from Sam Rockweiler at the Department of Commerce, Division of Environmental and Regulatory Services, P.O. Box 14427, Madison, WI 53707, or at
sam.rockweiler@wi.gov
, or at telephone (608) 266-0797, or at Contact Through Relay. Copies will also be available at the public hearing.
Analysis Prepared by Department of Commerce
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
560.2056 (4)
of the Statutes requires the Department to promulgate rules for implementing and administering a program to certify applicants and allocate tax credits for the food processing plant and food warehouse investments addressed in sections
71.07 (3rm)
,
71.28 (3rm)
and
71.47 (3rm)
of the Statutes. Section
227.11 (2) (a)
of the Statutes authorizes the Department to promulgate rules interpreting the provisions of any Statute administered by the Department.
Related statute or rule
The Department has rules for several other programs associated with tax credits, but those programs are not targeted specifically to investments in food processing plants and food warehouses.
Summary of rule
The rules in this order address (1) the eligibility requirements for applicants; (2) the documentation that must be submitted by applicants to become certified as eligible for the food processing plant and food warehouse investment credit, and to receive acceptance of incurred expenses; (3) the Department's response to the submitted documentation; and (4) filing a claim with the Department of Revenue for the corresponding tax credit.
Comparison with federal regulations
Neither the Department nor the Department of Revenue is aware of any existing or proposed federal regulations that address this tax credit.
Comparison with rules in adjacent states
Minnesota, Illinois and Iowa have various tax-credit programs but nothing similar to the food processing plant and food warehouse investment credit addressed in these rules. Michigan has an Agricultural Processing Renaissance Zone program that offers abatement of certain taxes to agricultural processing facilities.
Summary of factual data and analytical methodologies
The data and methodology for developing these rules were derived from and consisted of (1) incorporating the criteria in
2009 Wisconsin Act 295
; (2) incorporating applicable best practices the Department has developed in administering similar programs for economic development, business development, and tax-credit verification; (3) soliciting and utilizing input from the Department of Revenue; and (4) reviewing Internet-based sources of related federal, state and private-sector information.
Analysis and supporting documents used to determine effect on small business
The primary document that was used to determine the effect of the rules on small business was
2009 Wisconsin Act 295
. This Act requires the Department to implement a program to certify taxpayers as eligible for the food processing plant and food warehouse investment credit under sections
71.07 (3rm)
,
71.28 (3rm)
and
71.47 (3rm)
of the Statutes, and requires the Department to promulgate rules for administering the program. This Act applies its private-sector requirements only to food processing plants and food warehouses for which a corresponding tax credit is desired.
Small Business Impact
The rules are not expected to impose significant costs or other impacts on small businesses because the rules address submittal of documentation only by applicants that choose to pursue tax credits for modernization or expansion of food processing plants and food warehouses.
Initial regulatory flexibility analysis
Types of small businesses that will be affected by the rules.
Owners and operators of food processing plants and food warehouses who choose to pursue the tax credits in sections
71.07 (3m)
,
71.28 (3m)
, and
71.47 (3m)
of the Statutes, for investing in those facilities.
Reporting, bookkeeping and other procedures required for compliance with the rules.
An application form prescribed by the Department must be completed and submitted to the Department.
Types of professional skills necessary for compliance with the rules.
No new professional skills are necessary for compliance with the rules.
Rules have a significant economic impact on small businesses?
No.
Small business regulatory coordinator
Any inquiries for the small business regulatory coordinator for the Department of Commerce can be directed to Sam Rockweiler, as listed above.
Fiscal Estimate
Assumptions used in arriving at fiscal estimate
Although the rules will newly result in review of documentation relating to certifying applicants as eligible to then claim allocated tax credits for investments in food processing plants and food warehouses, the number of these reviews and allocations is expected to be too small to result in significant changes in the Department's costs for administering its business development programs. Therefore, the proposed rules are not expected to have any significant fiscal effect on the Department.
The proposed rules are not expected to impose any significant costs on the private sector, because the rules address only voluntary submittal of documentation relating to tax credits for investments in food processing plants and food warehouses.
State fiscal effect
None.
Local government fiscal effect
None.
Long-range fiscal implications
None known.
Agency Contact Person
Steven Sabatke, Wisconsin Dept. of Commerce
Bureau of Business Finance and Compliance
P.O. Box 7970
Madison, WI 53707-7970
Phone: (608) 267-0762
Notice of Hearing
Health Services
Management and Technology and Strategic Finance,
Chs. DHS 1—
Community Services, Chs. DHS 30—
Health, Chs. DHS 110—
NOTICE IS HEREBY GIVEN that pursuant to Sections
50.02 (2)
,
50.033 (2)
,
50.065 (1) (ag) 1. a.
(2) (d)
,
(4)
,
(5)
and
(6) (b)
and
(c)
,
50.36 (1)
,
50.51 (2)
,
227.11 (2) (a)
, and
255.056 (7)
, Stats., the Department of Health Services will hold a public hearing on proposed permanent rules to consider revisions to Chapters
DHS 12
,
83
,
88
,
124
,
127
,
148
, and
165
, relating to Caregiver Background Checks, Community- Based Residential Facilities, Licensed Adult Family Homes, Hospitals, Rural Medical Centers, Cancer and Chronic Disease Drug Repository Program and Laboratory Certification.
Hearing Information
Date:
August 26, 2010
Time:
1:00 PM to 3:00 PM
Location:
Wisconsin State Office Building
1 West Wilson Street
Room 950B
Madison, Wisconsin
Accessibility
English
DHS is an equal opportunity employer and service provider. If you need accommodations because of a disability or need an interpreter or translator, or if you need this material in another language or in an alternate format, you may request assistance to participate by contacting Pat Benesh at 608-264-9896. You must make your request at least 7 days before the activity.
Spanish
DHS es una agencia que ofrece igualdad en las oportunidades de empleo y servicios. Si necesita algún tipo de acomodaciones debido a incapacidad o si necesita un interprete, traductor o esta información en su propio idioma o en un formato alterno, usted puede pedir asistencia para participar en los programas comunicándose con Pat Benesh al número 608-264-9896. Debe someter su petición por lo menos 7 días de antes de la actividad.
Hmong
DHS yog ib tus tswv hauj lwm thiab yog ib qhov chaw pab cuam uas muab vaj huam sib luag rau sawv daws. Yog koj xav tau kev pab vim muaj mob xiam oob qhab los yog xav tau ib tus neeg pab txhais lus los yog txhais ntaub ntawv, los yog koj xav tau cov ntaub ntawv no ua lwm hom lus los yog lwm hom ntawv, koj yuav tau thov kev pab uas yog hu rau Pat Benesh ntawm 608-264-9896. Koj yuav tsum thov qhov kev pab yam tsawg kawg 7 hnub ua ntej qhov hauj lwm ntawd.
Submittal of Written Comments
Comments may be submitted to the agency contact person that is listed below until
August 26, 2010
, 4:30 p.m.
Copies of Proposed Rule
A copy of the rules may be obtained from the department at no charge by downloading the documents from
www.adminrules.wisconsin.gov
or by contacting:
Pat Benesh, Quality Assurance Program Spec-Senior
Division of Quality Assurance
1 West Wilson Street, Room 534
Madison, WI 53701
Phone:
608-264-9896
Fax:
608-267-0352
Analysis Prepared by Department of Health Services
Statute interpreted
Statutory authority
Explanation of agency authority
Section
50.02 (2)
, Stats., authorizes the department to develop regulations and standards for the care, treatment, health, safety, rights, welfare and comfort of residents in community-based residential facilities for the construction, general hygiene, maintenance and operation to promote safe and adequate accommodations, care and treatment of residents and to promulgate rules consistent with this section.
Section
50.033 (2)
, Stats., authorizes the department to establish rules for the operation of licensed adult family homes designed to protect and promote the health, safety and welfare of adults receiving care and maintenance.
Section
50.065 (1) (ag) 1. a.
(2) (d)
,
(4)
,
(5)
and
(6) (b)
and
(c)
, Stats., authorizes the department to establish standards for caregivers to protect from harm clients served by department-regulated entities by requiring uniform background screening of persons regulated and persons who are employees of or under contract to regulated entities or who are a nonclient resident of regulated entities.
Section
50.36 (1)
, Stats., authorizes the department to promulgate rules and standards for the operation of a hospital necessary to provide safe and adequate care and treatment and to protect the health and safety of patients in hospitals.
Section
50.51 (2)
, Stats., authorizes the department to promulgate rules for the operation of rural medical centers and standards that are designed to protect and promote the health, safety, rights and welfare of patients who receive health care services in rural medical centers.
Section
227.11 (2) (a)
, Stats., allows agencies to promulgate rules interpreting the provision of any statute enforced or administered by the agency if the agency considers it necessary to effectuate the purpose of the statute.
Section
255.056 (7)
, Stats., authorizes the department to promulgate rules for medical facilities and pharmacies to accept and dispense donated drugs or supplies including standards for accepting and dispensing donated drugs or supplies, eligibility criteria for individuals to receive donated drugs or supplies, the maximum handling fee that a medical facility or pharmacy may charge for accepting, distributing, or dispensing donated drugs or supplies and drugs that are ineligible for donation.
Related statute or rule
See the "Statutes Interpreted" section.
Plain language analysis
•
Chapter
DHS 12
, Appendix
A
, is a list of Wisconsin crimes and other offenses that the legislature under s.
50.065
, Stats., determined either require rehabilitation review approval before a person may work as a caregiver, reside as a non-client resident at or contract with an entity, or that act to permanently bar a person from receiving approval to be a foster parent. Over the years, the legislature has revised the crimes and offenses listed in s.
50.065
, Stats., making Appendix A incomplete and outdated. To ensure that the list of crimes and offenses now listed by the department in Appendix A is available to the public in an accurate and timely manner, the department intends to repeal Appendix A and publish the list of crimes and offenses affecting caregiver eligibility on the department's website at dhs.wisconsin.gov.
The department also intends to update the list of entities, as defined under s.
50.065
, Stats., which are subject to the caregiver background law, clarify rule provisions and correct a cross reference.
•
The department intends to amend ch.
DHS 83
to clarify and correct certain provisions in the rule relating to health monitoring, administrator training, resident assessment, doors and construction type, make other minor changes and to update charts, cross-references and links. The department also intends to update Appendix A which lists contact information for the Division of Quality Assurance, Bureau of Assisted Living, Regional Offices.
•
2007 Wisconsin Act 20
repealed ss. 50.033 (2r), (2s) and (2t), Stats., making the provisions in ss. DHS 88.06 (1) (a) 4. and (4) no longer valid. Section
DHS 88.06 (1) (a) 4.
and
(4)
requires an adult family home to provide information and referral of a prospective resident to the aging and disability resource center. These requirements were repealed under
2007 Wisconsin Act 20
. The department intends to remove the information and referral requirements from ch.
DHS 88
.
•
Section
DHS 88.10 (5) (b)
relating to resident grievance procedures contains an incorrect cross-reference concerning patient storage space. The department intends to correct the cross-reference and reference the grievance resolution procedures in ch.
DHS 94
. The department also intends to update Appendix A which lists contact information for the Division of Quality Assurance, Bureau of Assisted Living, Regional Offices.
•
Section DHS 124.14 (3) (a) 16. relating to anatomical gifts contains a cross-reference to s. DHS 124.05 (3) (i) 1. which was repealed in a recent revision of ch. DHS 124. The department intends to correct the cross reference and refer to the patient's health agent as defined in s.
157.06 (2) (a)
, Stats. The department also intends to repeal the outdated standard in Appendix A, Food and Nutrition Board, National Academy of Sciences, Recommended Daily Dietary Allowances, revised in 1980, and amend the reference to the standard in DHS 124.16 (5) (c).
•
Section
DHS 127.02 (2)
defines an
ambulatory surgery center to have the meaning given in s. 49.45 (6r) (a) 1., Stats.
1997 Wisconsin Act 252
repealed s. 49.45 (6r), Stats., making the definition no longer valid. The department intends to amend the definition of ambulatory surgical center at s.
DHS 127.02 (2)
, by adopting the federal definition given under
42 CFR 416.2
, which defines an ambulatory surgical center (ASC) to mean any distinct entity that operates exclusively for the purpose of providing surgical services to patients not requiring hospitalization, has an agreement with the Centers of Medicare and Medicaid Services (CMS) to participate in Medicare as an ASC, and meets the conditions set forth in subparts B and C. Subparts B and C of
42 CFR 416.2
are the general conditions, requirements and specific conditions for coverage for ambulatory surgical services.
•
2009 Wisconsin Act 142
, effective March 18, 2010, removes certain barriers to donating prescription drug samples and expands the drug repository program to allow individuals to donate unused prescription medications that are in the original packaging, not just drugs to treat cancer and other chronic diseases as previously specified. The department intends to amend ch.
DHS 148
to reflect these changes.
•
The department proposes to repeal ch.
DHS 165
because the department has no statutory authority for the rule. In Wisconsin, laboratories are monitored under federal regulations contained in
42 CFR 493
and
42 CFR 1310
to
405.1317
.
Comparison with federal regulations
Chapter
DHS 12
, Caregiver Background Checks.
There appear to be no existing or proposed federal regulations that address the activities to be regulated by the proposed rule.
Chapter
DHS 83
, Community-Based Residential Facilities.
There appear to be no existing or proposed federal regulations that address the activities to be regulated by the proposed rule.
Chapter
DHS 88
, Licensed Adult Family Homes.
There appear to be no existing or proposed federal regulations that address the activities to be regulated by the proposed rule.
There appear to be no existing or proposed federal regulations that address clinical records to be maintained for anatomical gifts.
Chapter
DHS 127
, Rural Medical Centers.
There appear to be no existing or proposed federal regulations that address the activities to be regulated by the proposed rule.
Chapter
DHS 148
, Cancer and Chronic Disease Drug Repository Program.
The proposed rules are affected by
21 CFR 200
-
299
,
21 CFR 1300
-
1302
, and
21 CFR 1304
-
1308
. These regulations constitute the Food and Drug Administration (FDA) and Drug Enforcement Agency (DEA) regulations that affect the type of medications that can to be donated to the drug repository.
Chapter
DHS 165
, Laboratory Certification.
Comparison with rules in adjacent states
Illinois:
Not applicable.
Iowa:
Not applicable.
Michigan:
Not applicable.
Minnesota:
Not applicable.
Summary of factual data and analytical methodologies
The department reviewed statutes, Acts, and the rules presented in this order to determine which rules needed to be repealed or revised.
Small Business Impact
The rules will not have a fiscal effect on businesses.
Fiscal Estimate
State fiscal effect
None.
Local government fiscal effect
None.
Private sector fiscal effect
None.
Long-range fiscal implications
None known.
Agency Contact Person
Pat Benesh, Quality Assurance Program Spec-Senior
Division of Quality Assurance
1 West Wilson Street, Room 534
Madison, WI 53701
Phone:
608-264-9896
Fax:
608-267-0352
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN That pursuant to ss.
73.029
and
227.11 (2) (a)
, Stats., the Department of Revenue will hold a public hearing to consider rules revising Chapters
Tax 1
,
2
, and
3
, relating to electronic funds transfer; original and amended corporation franchise and income tax returns; information returns and wage statements; returns of persons other than corporations; the recycling surcharge; estimated tax requirements; addback and disclosure of related entity expenses; pass-through entity withholding; and the dividends received deduction for corporations.
Hearing Information
The hearing will be held:
Date:
August 13, 2010
Time:
1:00 PM
Location:
Events Room
State Revenue Building
2135 Rimrock Road
Madison, Wisconsin
Handicap access is available at the hearing location.
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 hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown under
Agency Contact Person
listed below no later than
August 20, 2010
, and will be given the same consideration as testimony presented at the hearing.
Analysis Prepared by the Department of Revenue
Statutes interpreted
Sections
71.01 (5g)
,
71.19
,
71.22 (2m)
,
71.255
,
71.63 (3m)
and
(3r)
,
71.68 (2)
,
71.775
,
71.80 (20)
and
(23)
,
73.029
,
77.982 (2)
, and
77.9941 (4)
, Stats.
Statutory authority
Explanation of agency authority
Section
73.029
, Stats., provides that the department may require electronic funds transfer only by promulgating rules. Section
227.11 (2) (a)
, Stats., provides that each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.
Related statute or rule
Plain language analysis
The proposed rule order will:
•
Expand the taxes, fees, and other amounts required to be paid or deposited using electronic funds transfer (EFT) and the returns, reports, and refund claims the department may require be filed electronically.
•
Provide further interpretation and explanation of the statutory provisions for disclosure of related entity expenses and the related addition and subtraction modifications.
•
Provide additional guidance with respect to the statutory provisions for pass-through entity withholding tax.
Comparison with federal regulation
s
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule order.
Comparison with rules in adjacent states
Illinois:
Illinois Administrative Code, title 86, sec. 100.2430, provides that addbacks are required for interest and intangible expenses paid to 80-20 companies (companies that cannot be included in unitary group because 80% or more of their activities are outside U.S.), to the extent such amounts exceed taxable dividends received.
Iowa:
Iowa Admin. Code r. 701-46.4(2) provides that withholding is required against income distributable to nonresident individuals.
Summary of factual data and analytical methodologies
The department processes hundreds of thousands of paper checks, refund claims, reports, and returns each year. Each one costs more to process and takes more staff time to handle than if submitted electronically. The department has determined that in order to operate in the most cost effective and efficient manner possible, it is necessary to expand its electronic filing and payment requirements.
In addition, this rule order has been created to incorporate and provide further interpretation, explanation, and guidance with respect to the statutory provisions of
2009 Wisconsin Acts 2
and
28
and the statutory provisions relating to related entity expenses and pass-through entity withholding.
Analysis and supporting documents used to determine effect on small business
The department provides methods to electronically file and pay taxes with little or no cost. In addition, an exception to the requirements to file and pay electronically for situations where an undue hardship is caused is provided in the rule. Based on this, the department has concluded that this rule order does not have a significant effect on small business.
As explained above, this proposed rule order also has been created to reflect changes in and provide further interpretation, explanation, and guidance with respect to Wisconsin's tax laws. As the rule itself does not impose any significant financial or other compliance burden, the department has determined that it does not have a significant effect on small business.
Small Business Impact
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
The provisions relating to
2009 Wisconsin Acts 2
and
28
and related entity expenses interpret existing statutes and therefore have no fiscal effect. The provisions relating to treatment of withholding for pass-through entities are expected to generate minimal administrative savings. The provisions relating to electronic fund transfer payments and to electronic filing of returns, reports, and refund claims are anticipated to reduce administrative expenditures by an estimated $152,900 annually as described below.
The Department of Revenue estimates a potential 88% decrease in paper sales tax filings (from 422,000 to 48,000 annually) under the proposed rule, which translates into a cost savings of $152,900. This also would result in electronic sales tax filings increasing from 52% to 95% of all sales tax filings (increasing from 462,300 to 835,900 of 884,259 total sales tax returns based on a recent 12-month period). Additional cost savings may also be achieved as other filings, especially individual income tax withholdings, are shifted to electronic form. The timeline for cost savings, however, will be dependent on the pace at which this shift is implemented. Cost savings will also be reduced to the degrees to which waivers from the proposed rule are granted.
Anticipated costs incurred by private sector
This proposed rule order does not have a significant fiscal effect on the private sector.
Agency Contact Person
Dale Kleven, Dept. of Revenue
Mail Stop 6-40
2135 Rimrock Road
PO Box 8933
Madison, WI 53708-8933
Phone: (608) 266-8253
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN That pursuant to s.
227.21 (2) (a)
, Stats., the Department of Revenue will hold a public hearing to consider the creation of Tax 4.001, 7.001, 8.001, and 9.001 and revision of Tax 11.01, relating to motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms; fermented malt beverage tax return and refund claim forms; intoxicating liquor report, tax return, and refund claim forms; cigarette and tobacco products report, tax return, and refund claim forms; and sales and use tax, local exposition tax, and premier resort area tax return forms.
Hearing Information
The hearing will be held:
Date:
August 11, 2010
Time:
1:00 PM
Location:
Events Room
State Revenue Building
2135 Rimrock Road
Madison, Wisconsin
Handicap access is available at the hearing location.
Submission of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown under
Agency Contact Person
listed below no later than
August 17, 2010
, and will be given the same consideration as testimony presented at the hearing.
Analysis by the Department of Revenue
Statutes interpreted
77.982(2), 77.9941(4), 78.005(6m), 78.39(4m), 78.55 (2r), 139.01(2r), 139.30 (4m), and 139.75 (4m), Stats.
Statutory authority
Explanation of agency authority
Section
227.11 (2) (a)
, Stats., provides that each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
This rule order expands the returns, reports, and refund claims the department may require be filed electronically.
Comparison with federal regulations
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
The department processes hundreds of thousands of refund claims, reports, and returns each year. Each one costs more to process and takes more staff time to handle than if submitted electronically. The department has determined that in order to operate in the most cost effective and efficient manner possible, it is necessary to expand its electronic filing requirements.
Analysis and supporting documents used to determine effect on small business
The department provides methods to electronically file with little or no cost. In addition, an exception to the requirements to file electronically for situations where an undue hardship is caused is provided in the rule. Based on this, the department has concluded that this rule order does not have a significant effect on small business.
Small Business Impact
This rule order does not have a significant effect on small business.
Fiscal Estimate
Assumptions used in arriving at fiscal estimate
The Department of Revenue (DOR) processes millions of reports, returns and refund claims every year. To improve the department's efficiency, modern technologies are continuing to be deployed to increase the use of electronic processing, and, as a result, reduce dependency on paper transactions requiring manual processing. For example, the portion of individual income tax returns filed electronically increased from 66.7% in 2009 to 74.4% in 2010 (as measured through May 2010). Similarly, the portion of sales and use tax returns filed electronically increased from 52.6% for the entirety of 2009 to 75.5% during the first five months of 2010.
Section
227.11 (2) (a)
of the statutes allows the department to promulgate rules interpreting the provisions of any statute enforced or administered by the department, if it considers the rule necessary to effectuate the purpose of the statute.
Utilizing the authority provided by this statute, the proposed rule permits DOR to require additional tax reports, tax returns, and refund claims to be filed electronically. Specifically, the rule would allow DOR to require electronic filing of the following forms and returns:
•
Motor vehicle fuel, alternate fuel, and general aviation fuel tax returns and refund claim forms.
•
Fermented malt beverage tax returns and refund claim forms.
•
Intoxicating liquor reports, tax returns, and refund claim forms.
•
Cigarette and tobacco products reports, tax returns, and refund claim forms.
•
Local exposition tax returns.
•
Premier resort area tax returns.
Consistent with certain forms for which the department may already require electronic filing, the proposed rule includes an exception which allows the DOR Secretary to waive the requirement to file electronically when the Secretary determines that the requirement causes an undue hardship.
Since the proposed rule will increase the number of transactions filed electronically, it will reduce paper based transactions and lead to a more efficient use of DOR's resources. Individuals and businesses submitting returns to DOR may also benefit by electronic increased electronic filling.
While cost savings will be achieved as various tax filings are shifted to electronic form, the timeline for these savings, will depend on the pace at which this shift is implemented. Some of these savings have already been realized as 64% of local exposition tax returns, 59% of premier resort area returns, and all liquor tax returns are already received electronically. In addition, DOR's cost savings will be reduced to the degree to which waivers from the proposed rule are granted.
Based on DOR estimates, the switch-over of certain excise tax forms from paper to electronic format will require the department to incur transitional costs of approximately $5, 000 per changeover (for form revisions, informational letters, and other one-time costs). These transitional costs are expected to be absorbed within existing expenditure authority and permit subsequent long-term savings.
State fiscal effect
Increase costs — may be possible to absorb within agency's budget.
Fund sources affected
GPR.
Affected Ch.
20
appropriations
Local government fiscal effect
None.
Anticipated costs incurred by private sector
This rule order does not have a significant fiscal effect on the private sector.
Text of Proposed Rule
SECTION 1.
Tax 4.001 is created to read:
Tax 4.001
Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms. (1)
FORMS. The department shall provide official forms for filing motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims. Except as approved by the department, tax returns and refund claims may only be filed using these official forms.
(2) FILING RETURNS. (a) Forms filed with the department shall be submitted by one of the following means:
1. Mailing them to the address specified by the department on the forms or in the instructions.
2. Delivering them to the department or to the destination that the department prescribes.
3. Filing them electronically by means prescribed by the department.
(b) The department may require motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims be filed electronically. The department shall notify a person at least 90 days prior to the due date of the first return required to be filed electronically of the requirement to file electronically.
(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
1. Requests the waiver in writing.
Note: Written requests should be e-mailed to
excise@revenue.wi.gov
, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from filing electronically.
Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.
SECTION 2
. Tax 7.001 is created to read:
Tax 7.001 Fermented malt beverage tax return and refund claim forms. (1) FORMS. The department shall provide official forms for filing fermented malt beverage tax returns and refund claims. Except as approved by the department, tax returns and refund claims may only be filed using these official forms.
(2) FILING RETURNS. (a) Forms filed with the department shall be submitted by one of the following means:
1. Mailing them to the address specified by the department on the forms or in the instructions.
2. Delivering them to the department or to the destination that the department prescribes.
3. Filing them electronically by means prescribed by the department.
(b) The department may require fermented malt beverage tax returns and refund claims be filed electronically. The department shall notify a person at least 90 days prior to the due date of the first return required to be filed electronically of the requirement to file electronically.
(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
1. Requests the waiver in writing.
Note: Written requests should be e-mailed to
excise@revenue.wi.gov
, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from filing electronically.
Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.
SECTION 3.
Tax 8.001 is created to read:
Tax 8.001 Intoxicating liquor report, tax return, and refund claim forms.
(1)
FORMS. The department shall provide official forms for filing intoxicating liquor reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.
(2) FILING FORMS. (a) Forms filed with the department shall be submitted by one of the following means:
1. Mailing them to the address specified by the department on the forms or in the instructions.
2. Delivering them to the department or to the destination that the department prescribes.
3. Filing them electronically by means prescribed by the department.
(b) The department may require intoxicating liquor reports, tax returns, and refund claims be filed electronically. The department shall notify a person at least 90 days prior to the due date of the first report or tax return required to be filed electronically of the requirement to file electronically.
(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
1. Requests the waiver in writing.
Note: Written requests should be e-mailed to
excise@revenue.wi.gov
, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from filing electronically.
Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.
SECTION 4.
Tax 9.001 is created to read:
Tax 9.001
Cigarette and tobacco products report, tax return, and refund claim forms. (1) FORMS. The department shall provide official forms for filing cigarette and tobacco products reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.
(2) FILING FORMS. (a) Forms filed with the department shall be submitted by one of the following means:
1. Mailing them to the address specified by the department on the forms or in the instructions.
2. Delivering them to the department or to the destination that the department prescribes.
3. Filing them electronically by means prescribed by the department.
(b) The department may require cigarette and tobacco products reports, tax returns, and refund claims be filed electronically. The department shall notify a person at least 90 days prior to the due date of the first report or return required to be filed electronically of the requirement to file electronically.
(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
1. Requests the waiver in writing.
Note: Written requests should be e-mailed to
excise@revenue.wi.gov
, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from filing electronically.
Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.
SECTION 5.
Tax 11.01(title) and (1) (intro.), (a), (b), and (c) are amended to read:
Tax 11.01(title) Sales and use tax
, local exposition tax, and premier resort area tax
return forms.
Tax 11.01(1) (intro.) For filing sales and use tax
, local exposition tax, and premier resort area tax
returns, the following forms shall be used:
(a) Form MV-1. A department of transportation form for occasional and dealer sales of motor vehicles,
mobile homes
recreational vehicles as defined in s.
348.01 (48r)
, Stats.
, trailers
,
and semi-trailers.
(b) Form S-012. Also called form ST-12. The monthly, quarterly
,
or annual return used to report state, county
,
and stadium taxes by persons holding a Wisconsin seller's permit, use tax registration certificate
,
or consumer's use tax registration certificate. This form is also used to file refund claims or report additional taxes for prior periods.
(c) Form SU-050. Also called form UT-5. For consumers other than persons holding a Wisconsin seller's permit, use tax registration certificate
,
or consumer's use tax registration certificate.
SECTION 6.
Tax 11.01(1) (h) and (i) are created to read:
Tax 11.01(1) (h) Form EX-012. The return used to report local exposition taxes. This form is also used to file refund claims or report additional taxes for prior periods.
Tax 11.01(1) (i) Form PRA-012. The return used to report premier resort area taxes. This form is also used to file refund claims or report additional taxes for prior periods.
SECTION 7.
Tax 11.01(2) (a) 3. and (b) are amended to read:
Tax 11.01(2) (a) 3. Filing them electronically
via the department's sales internet process, or "SIP," or some other electronic means
as
prescribed by the department.
Note to LRB: Remove the note at the end of Tax 11.01(2) (a) 3.
(b)
The
Except as provided in par. (c), the
department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its sales and use tax return
by electronic means
electronically
. The department shall notify the person at least 90 days prior to the due date of the first sales and use tax return required to be filed
by electronic means
electronically
of the requirement to file
by electronic means
electronically
. In its notice, the department shall indicate the period covered for the first return to be filed
by electronic means
electronically
.
SECTION 8
. Tax 11.01(2) (bg) and (br) are created to read:
Tax 11.01(2) (bg) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its premier resort area tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first premier resort area tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.
Tax 11.01(2) (br) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin local exposition tax purposes to file its local exposition tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first local exposition tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.
SECTION 9.
Tax 11.01(2) (c) (intro.) and (d) (intro.) and 1. are amended to read:
Tax 11.01(2) (c) (intro.) The secretary of revenue may waive the requirement
for a person
to file
by electronic means
electronically
when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
Note to LRB: Replace the note at the end of Tax 11.01(2) (c) 1. with the following:
Note: Written requests should be e-mailed to
DORWaiverRequest@revenue.wi.gov
, faxed to (608) 264-7776, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949.
Tax 11.01(2) (d) (intro.) In determining whether the electronic
means
filing
requirement causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 11.01(2) (d) 1. Unusual circumstances that may prevent the person from
using electronic means
filing electronically
.
Note to LRB: Replace the notes at the end of Tax 11.01(2) (d) 2. with the following:
Agency Contact Person
Dale Kleven, Dept. of Revenue
Mail Stop 6-40
2135 Rimrock Road
PO Box 8933
Madison WI 53708-8933
Phone: (608) 266-8253
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN That, pursuant to s.
227.11 (2) (a)
, Stats., the Department of Revenue will hold a public hearing to consider rules revising Chapter
Tax 11
, relating to sales and use tax.
Hearing Information
The hearing will be held:
Date:
August 13, 2010
Time:
9:00 AM
Location:
Events Room
State Revenue Building
2135 Rimrock Road
Madison, Wisconsin
Handicap access is available at the hearing location.
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 hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown under
Agency Contact Person
listed below no later than
August 20, 2010
, and will be given the same consideration as testimony presented at the hearing.
Analysis Prepared by the Department of Revenue
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
227.11 (2) (a)
, Stats., provides that each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
This proposed rule order does the following:
•
Reflects recent law changes relating to sales and use tax.
•
Makes various other changes to improve readability.
•
Adds examples where needed for clarification purposes.
•
Updates certain department procedures to follow, such as the various methods to register to collect Wisconsin sales or use tax and how to inactivate a seller's permit.
Comparison with federal regulations
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule order.
Comparison with rules in adjacent states
Minnesota, Michigan, and Iowa:
Minnesota, Michigan, and Iowa administer their sales and use tax laws in a manner consistent with Wisconsin. These states do this through a combination of statutory provisions and administrative rules.
Illinois:
Illinois does not administer its sales and use tax laws in a manner substantively consistent with Wisconsin.
Summary of factual data and analytical methodologies
2009 Wisconsin Acts 2
,
28
,
204
, and
330
adopted statutory changes to Wisconsin's sales and use tax statutes. The department has created this proposed rule order to reflect these changes in Wisconsin's sales and use tax laws.
Analysis and supporting documents used to determine effect on small business
As explained above, this proposed rule order is created to reflect changes in Wisconsin's sales and use tax laws. As the rule itself does not impose any significant financial or other compliance burden, the department has determined that it does not have a significant effect on small business.
Small Business Impact
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
The proposed rule updates Chapter
Tax 11
of the Administrative Code, pertaining to the sales and use tax, to reflect certain sales tax changes adopted during the 2009 Legislative session. Specifically, the proposed rule updates Chapter
Tax 11
to conform, or more clearly conform, this chapter of the administrative code to sales tax provisions contained in the following 2009 Acts:
•
Act 2 — 2008-09 Budget Adjustment Legislation
•
Act 28 — 2009-11 Budget Bill
•
Act 204 — Food Sold by Child Welfare Facilities
•
Act 330 — Streamlined Sales and Use Tax Agreement Changes
The proposed rule modifies Chapter
Tax 11
to reflect law changes, improve clarity, and add examples to illustrate the tax treatment of certain items.
The proposed rule includes:
•
Updates and clarifications to reflect amendments to the Streamlined Sales and Use Tax Agreement.
•
Act 204's sales tax exemption for food, except soft drinks, sold by any child welfare facility licensed or certified under Chapter
48
.
•
Examples of items not directly used in manufacturing (to facilitate the administration of Act 28's modifications to the definition of manufacturing).
•
Clarifications to earlier changes pertaining to Act 2 and Act 28.
The fiscal effects of these rule changes were included in the fiscal estimates of
2009 Acts 2
,
28
,
204
and
330
. Consequently, these rule changes have no fiscal effect.
Anticipated costs incurred by private sector
This proposed rule order does not have a significant fiscal effect on the private sector.
Agency Contact Person
Dale Kleven, Dept. of Revenue
Mail Stop 6-40
2135 Rimrock Road
PO Box 8933
Madison WI 53708-8933
Phone: (608) 266-8253
Notice of Hearing
Transportation
NOTICE IS HEREBY GIVEN that pursuant to ss.
110.06
,
110.20 (9)
and
227.11 (2)
, Stats., the Department of Transportation will hold a public hearing to consider the amendment of Chapter
Trans 131
, Wis. Adm. Code, relating to the vehicle emission inspection process.
Hearing Information
The hearing will be held:
Date:
August 12, 2010
Time:
11:00 AM
Location:
Hill Farms State Transportation Bldg.
Room 254
4802 Sheboygan Avenue
Madison, WI
This hearing is held in an accessible facility. If you have special needs or circumstances that may make communication or accessibility difficult at the hearing, please call Carson Frazier at (608) 266-7857 with specific information on your request at least 10 days before the date of the scheduled hearing. Accommodations such as interpreters, English translators, or materials in alternative format will, to the fullest extent possible, be made available upon a request from a person with a disability to accommodate your needs.
Copies of Proposed Rule
A copy of the rule may be obtained upon request from Carson Frazier, Department of Transportation, Bureau of Vehicle Services, Room 253, P. O. Box 7911, Madison, WI 53707-7911. You may also contact Ms. Frazier by phone at (608) 266-7857 or via e-mail:
carson.frazier@dot.state
. wi.us
to obtain copies of the proposed rule. Copies will also be available at the hearing.
Submittal of Written Comments
The public record on this proposed rule making will be held open until close of business the day of the hearing to permit the submission of comments in lieu of public hearing testimony or comments supplementing testimony offered at the hearing. Any such comments should be submitted to Carson Frazier, Department of Transportation, Bureau of Vehicle Services, Room 253, P. O. Box 7911, Madison, WI 53707-7911. You may also contact Ms. Frazier by phone at (608) 266-7857 or via e-mail:
carson.frazier@dot.state
. wi.us
.
Analysis Prepared by the Department of Transportation
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
110.20
, Stats., requires the Wisconsin Department of Transportation to administer a motor vehicle emission inspection and maintenance program to verify that vehicles customarily kept in a `non-attainment' county meet motor vehicle emission standards. Most private automobiles are subject to the emission limits, although certain newer and older vehicles are exempt. A non-attainment county is one that has air pollution that exceeds the federal Clean Air Act standards. Section
110.20 (13)
, Stats., requires the Department to waive compliance with emission standards if the vehicle owner proves that despite attempted repairs the vehicle cannot meet the standards and that the actual costs of repairs exceeded the repair cost limit. In general, a vehicle is tested every two years. The waiver is valid for 2 years, after which additional repairs may be required as a condition of registration. Current law at s.
110.20 (9) (b)
, Stats., requires the Department to promulgate rules prescribing a procedure for determining whether the cost of necessary repairs and adjustments exceeds the limit under sub. (13). The Department of Natural Resources determines the repair cost limits in an amount required by the federal Clean Air Act.
Related statute or rule
Plain language analysis
Current law requires vehicles registered in counties that do not meet federal Clean Air Act standards to be tested to ensure they meet pollutant emission limitations. In general, vehicles that are required to be tested and emit too many air pollutants cannot be registered. Chapter
Trans 131
governs the vehicle emission inspection process. If a vehicle does not meet emission standards after repairs — up to the maximum cost required under law--the vehicle owner may request from the Department of Transportation a waiver of compliance that allows the polluting vehicle to be registered and used. When an owner requests a waiver to register a polluting vehicle, the vehicle must be inspected for evidence of tampering or disrepair. Section
Trans 131.05
establishes the items that must be inspected, and their condition, that may show evidence of tampering. If tampering is evident, the Department may not issue a waiver of compliance from emission test standards.
Trans 131.05(1)(j) requires that to pass an anti-tampering inspection a Malfunction Indicator Light (MIL) must be operational and non-active (that is, not lit). It is expected that an adequate vehicle repair will cause the MIL to turn off, since the underlying condition triggering illumination of the MIL is corrected. In prior years, the Department inspected vehicles by direct tailpipe emission sampling, regardless of the MIL status. However, the Department now administers only the OBD II test, which reads engine performance and pollutant output through the vehicle's on-board diagnostic computer with no direct sampling of tailpipe emissions. The rule that prohibits issuing a repair cost waiver whenever a MIL is illuminated effectively prevents issuing a cost waiver to all tested vehicles, regardless of the amount spent on repairs. This is because a vehicle that cannot be repaired to meet pollutant emission standards under the repair-cost limit is polluting, and a properly functioning MIL should be illuminated to indicate those emissions. This creates a circularity problem: only a polluting vehicle will need a waiver from compliance, but if the vehicle's computer knows it is polluting and the MIL is lit, the waiver cannot be issued.
This proposed rule making amends s.
Trans 131.05 (1) (j)
to allow a "cost waiver" (a waiver of emission inspection based on the vehicle owner having spent an amount of money for repairs exceeding cost thresholds established in NR 485.045 and the vehicle still failing emission inspection) even if a vehicle's MIL is unable to be turned off.
This rule making makes two other clarifications to the rule. First, ch.
Trans 131
refers to the vehicle emission inspection also as an "emission test." The proposed rule changes reference to "inspection," and reserves the term "test" to refer to the vehicle's internal computer check of diagnostic codes. In addition, the term "test" continues in the reference to the "remote sensing test" method of assessing vehicle emissions. Second, the proposed rule expands reference to the functions of the Technical Assistance Center to clarify that those functions may be performed by an inspector that the Department designates who may issue waivers of compliance. This is because program operations in the future may not simply rely on a physical location called a Technical Assistance Center for these functions to be carried out.
Comparison with federal regulations
Wisconsin's vehicle emission inspection program complies with U.S. Environmental Protection Agency (EPA) law and regulation. Wisconsin Department of Natural Resources (DNR) manages program compliance with EPA rules and laws through the Wisconsin State Implementation Plan. DNR administrative rule establishes the repair cost limit in accordance with EPA guidance for adjusting the repair cost limit.
Comparison with rules in adjacent states
Michigan:
Michigan does not have a vehicle emission inspection and maintenance program at this time.
Minnesota:
Minnesota does not have a vehicle emission inspection and maintenance program at this time.
Illinois:
Illinois performs the OBD II inspection. Illinois allows a vehicle owner to receive a "cost waiver" if, after certain expenditure, the vehicle still is non-compliant. Illinois allows a cost waiver even if the MIL cannot be turned off.
Iowa:
Iowa does not have a vehicle emission inspection and maintenance program at this time.
Summary of factual data and analytical methodologies
Trans 131.05 (1) (j) requires that to pass an anti-tampering inspection a Malfunction Indicator Light (MIL) must be operational and non-active (that is, not lit). It is expected that an adequate vehicle repair will cause the MIL to turn off, since the underlying condition is corrected. In prior years, the Department also provided an alternative test allowing a vehicle to be inspected regardless of the MIL status. However, now that the Department administers only the OBD II test, the Department's Office of General Counsel has determined that Trans 131.05 (1) (j) is contrary to the availability of repair cost waivers required in s.
110.20 (13)
, Stats., since the rule prevents issuing a cost waiver to all tested vehicles, regardless of the amount spent on repairs.
The proposed rule clarifies that the functions performed by the Technical Assistance Center need not be performed simply in a particular physical location, so that program operation may have flexibility in performing those functions. The proposed rule also makes some changes in language for consistency of reference to the vehicle emission inspection without making any substantive change.
Analysis and supporting documentation used to determine effect on small businesses
The proposed amendment codifies the Department's policy and practice to issue a cost waiver even if the MIL is unable to be turned off. Since the Department is following this policy currently, the proposed amendment will not affect small business. If, however, the Department's current policy were not in effect, this proposed rule would have the effect of potentially reducing cost for small business, as well as any other vehicle owner, since without this proposed rule, no cost waiver would be possible.
The proposed rule clarifies that the function performed by the Technical Assistance Center need not be performed in a particular physical location. This clarification has no effect on small business or any other vehicle owner. The functions will continue to be carried out.
Finally, language changes to refer to the vehicle emission inspection consistently throughout the rule have no substantive effect on small business or any other vehicle owner.
Small Business Impact
The proposed rule will have no effect on small business. The Department's Regulatory Review Coordinator may be contacted by e-mail at
ralph.sanders@dot.state.wi.us
, or by calling (414) 438-4585.
Fiscal Estimate
The Department estimates that there will be no fiscal impact on the liabilities or revenues of any county, city, village, town, school district, vocational, technical and adult education district, sewerage district, or federally-recognized tribes or bands.
The Department estimates that there will be no fiscal impact on state or private sector revenues or liabilities.
Agency Contact Person
Carson Frazier, Dept. of Transportation
Bureau of Vehicle Services, Room 253
P. O. Box 7911, Madison, WI 53707-7911
Phone: (608) 266-7857
Notice of Hearing
Workforce Development
Public Works Construction Contracts,
Chs. DWD 290-294
NOTICE IS HEREBY GIVEN that pursuant to sections
103.005 (1)
and
227.11 (2)
, Stats., the Department of Workforce Development proposes to hold a public hearing to consider the amendment of rules relating to the state prevailing wage program and affecting small businesses.
Hearing Information
Date:
August 11, 2010
Time:
10:00 AM
Location:
MADISON
G.E.F. 1 Building, Room F 305
201 East Washington Avenue
Visitors to the GEF 1 building are requested to enter through the left East Washington Avenue door and register with the customer service desk. The entrance is accessible via a ramp from the corner of Webster Street and East Washington Avenue. If you have special needs or circumstances regarding communication or accessibility at the hearing, please call (608) 266-9427 at least 10 days prior to the hearing date. Accommodations such as ASL interpreters, English translators, or materials in audiotape format will be made available on request to the fullest extent possible.
Submittal of Written Comments
Interested persons are invited to appear at the hearing and will be afforded the opportunity to make an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views, and suggested rewording in writing.
Comments may be submitted to Howard Bernstein, Office of Legal Counsel, Dept. of Workforce Development, P.O. Box 7946, Madison, WI 53707-7946 or
Howard.Bernstein@ dwd.wisconsin.gov
. The deadline for submission is
August 13, 2010.
Copies of Proposed Rule
The proposed rules are available at the website
http://adminrules.wisconsin.gov
. This site allows you to view documents associated with this rule's promulgation, register to receive email notification whenever the Department posts new information about this rulemaking order, and submit comments and view comments by others during the public comment period. You may receive a paper copy of the rule by contacting Howard Bernstein at the addresses given above or by telephone at (608) 266-9427.
Analysis Prepared by the Department of Workforce Development
Statutory authority
Statutes interpreted
Explanation of agency authority
The state 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 those wage rates. Changes to the state prevailing wage law were enacted in
2009 Wisconsin Act 28
, including:
•
A new threshold level determines the applicability of the law. Under the current law, any project of public works with an estimated completion cost of at least $25,000 requires a prevailing wage rate determination.
•
Contractors are required to provide a monthly report of wage payments made to employees on public works projects. These reports are posted on an internet website maintained by the department. A contractor may submit a copy of its collective bargaining agreement (CBA) if the payments made under the CBA meet the prevailing wage requirements.
•
Under sec. 66.0904, Stats., the prevailing wage law now also covers a private project which receives $1,000,000 or more in direct financial assistance from a local governmental unit.
Summary of the proposed rule
The proposed rule amends the Department's existing rule on the prevailing wage program to reflect the changes made by
2009 Wisconsin Act 28
. In addition, the proposed rule covers the following issues:
•
The proposed rule clarifies that, depending on its actions, a state agency or a local governmental unit way be an "employer" or a "contractor."
•
The proposed rule provides that the Department may conduct wage surveys by electronic means.
•
The proposed rule provides that the Department may determine residential rates as a percentage of building or heavy construction rates rather than as a separate survey category.
•
The proposed rule provides that no corrections or recalculations to an annual survey may be completed after March 1 of each year.
•
The proposed rule provides that, if a state agency, local governmental unit, or developer receiving more than $1,000,000 in direct financial assistance has not requested a prevailing wage rate determination for a project covered by the law, and the Department later issues a prevailing wage rate determination for such a project, then, in addition to the payment of the increased wages which the state agency, local governmental unit or developer must make to reimburse the employer of workers who were not correctly paid, the state agency, local governmental unit or developer must also reimburse the employer for any liquidated damages that employers may have been required to pay.
Comparison with federal regulations
The federal prevailing wage law (known as the Davis Bacon Act) applies to a federal public works project for which the contract cost is greater than $2,000. It does not apply to a private project which receives financial assistance from public funds unless the assistance is on such a scale that the project is determined to be a public project.
Comparison with rules in adjacent states
Minnesota:
Minnesota has a statutory threshold of $2,500 for a single-trade project and $25,000 for a multi-trade project. In addition to public works projects, the Minnesota law covers the construction of a "value-added agricultural product processing facility" that is financed in whole or part with certain state loans or grants.
Illinois:
Illinois does not have a threshold in its prevailing wage law. The law covers public works projects and defines public works projects as projects financed under various other specified laws. The Illinois law requires certified monthly payroll reports.
Michigan:
Michigan does not have a threshold in its prevailing wage law. The law covers projects that must be bid and relies on other agencies to determine the thresholds for what projects must be bid.
Iowa:
Iowa does not have a prevailing wage law.
Summary of factual data and analytical methodologies
The proposed rule is based on the new or amended requirements the statutes as affected by
2009 Act 28
.
Small Business Impact
Because the proposed rule carries forward the new or amended requirements of the statutes as affected by
2009 Act 28
, the proposed rule of itself does not have an effect on small business.
Fiscal Estimate
Assumptions used in arriving at fiscal estimate
The proposed rule does not create any new costs in the administration of the state prevailing wage program.
State fiscal effect
None.
Local government fiscal effect
None.
Long-range fiscal implications
None.
Agency Contact Person
Julie Eckenwalder, Section Chief
Construction Wage Standards Section
Phone: (608) 266-3148
