There are no federal laws that govern the licensing of midwives.
Comparison with rules in adjacent states:
Minnesota:
Minnesota licenses traditional midwives. A review of the applicable Minnesota statutes reflects that Minnesota has many requirements that are similar to the requirements for licensure and practice in Wisconsin. Several differences found in the Minnesota statutes include a requirement that licensees complete 30 hours of continuing education every 3 years; a requirement that licensees develop a medical consultation plan, and recordkeeping and reporting requirements.
Michigan:
Michigan does not currently have licensing requirements for certified professional midwives.
Illinois:
Illinois does not currently have licensing requirements for certified professional midwives.
Iowa:
Iowa does not currently have licensing requirements for certified professional midwives.
Summary of factual data and analytical methodologies:
The Department of Regulation and Licensing proposes to promulgate administrative rules relating to the regulation of licensed midwives pursuant to the provisions of
2005 Wisconsin Act 292. The provisions under the Act establish the requirements for obtaining licensure and state that practice rules promulgated shall be consistent with the standards of practice of midwifery established by the National Association of Certified Professional Midwives (NACPM). Drug administration and procedures defined under the rules were written in accordance with NACPM's recommendations. For guidance on the development of the administrative rules, the department has appointed an advisory committee in accordance with the provisions under s.
440.987, Stats.
Analysis and supporting documents used to determine effect on small business or in preparation of economic impact report:
The department proposes that the proposed rules will have minor or non-significant effect on small business as it does only initiate regulation on those currently practicing midwifery in the state of Wisconsin, though does so in consistence with the provisions of
2005 Wisconsin Act 292 and the department's charter in maintaining the protection of the public. The rules as written should not have a major or significant economic impact as they do not increase the standards for those already certified by the National Association of Certified Professional Midwives (NACPM).
2005 Wisconsin Act 292, which initiated promulgation of rules regulating licensed midwives, does not substantially increase existing standards for obtaining the midwife license, those standards being (primarily) a preexisting valid certification as a certified professional midwife or a valid nurse-midwife credential granted by the American College of Nurse Midwives. Furthermore, the rules promulgated only restrict practice of midwifery to the standards established by NACPM. Any additional restrictions established must be in accordance with those standards, and may not go against certain provisions under the statutes that may constitute a threat to their practice, which includes a prohibition on establishing the following requirements: a nursing degree; a midwife to practice under supervision or collaboration with a health care provider; a midwife to enter into an agreement with another health care provider; limit the location of where a midwife may practice; permit a midwife to use forceps or vacuum extraction.
Finally, the rules promulgated will regulate approximately 35 people, at least initially, who are currently practicing in Wisconsin under the aforementioned certifications. Additional costs on their practice will be the cost of licensure, or renewal, which is $56/biennium.
Section
227.137, Stats., requires an “agency" to prepare an economic impact report before submitting the proposed rule-making order to the Wisconsin Legislative Council. The Department of Regulation and Licensing is not included as an “agency" in this section.
Fiscal Estimate
The Department estimates that this rule will require staff time in the Divisions of Management Services, Professional Credentialing, and Enforcement. The one-time salary and fringe costs in the Division of Management Services and Professional Credentialing are estimated at $2,300. The on-going salary and fringe cost in the Division of Enforcement is estimated at $19,800.
Anticipated costs incurred by private sector:
The department finds that this rule has no significant fiscal effect on the private sector.
Effect on small business:
These proposed rules will have no significant economic impact on small businesses, as defined in s.
227.114 (1), Stats. The Department's Regulatory Review Coordinator may be contacted by email at
larry.martin@drl.state.wi.us, or by calling (608) 266-8608.
Agency Contact Person
Pamela Haack, Paralegal, Department of Regulation and Licensing, Office of Legal Counsel, 1400 East Washington Avenue, Room 152, P.O. Box 8935, Madison, Wisconsin 53708-8935. Telephone (608) 266-0495. Email:
pamela.haack@drl.state.wi.us.
Place where comments are to be submitted and deadline for submission:
Comments may be submitted to Pamela Haack, Paralegal, Department of Regulation and Licensing, Office of Legal Counsel, 1400 East Washington Avenue, Room 152, P.O. Box 8935, Madison, Wisconsin 53708-8935; email
pamela.haack@drl.state.wi.us. Comments must be received on or before August 14, 2006, to be included in the record of rule-making proceedings.
Notice of Hearing
Revenue
Notice is hereby given that, pursuant to s.
71.80 (1) (c), Stats., and interpreting ss.
71.04 (4),
(4m),
(5) (intro.),
(6) (intro.),
(7) (d),
(df), and
(dh),
(8) (b),
(8) (c) and
(10) and
71.25 (6),
(6m),
(7) (intro.),
(8) (intro.),
(9) (d),
(df) and
(dh),
(10) (c),
(11) and (14, Stats., the Department of Revenue will hold a public hearing at the time and place indicated below, to consider the repeal, renumbering and amending, amending, and repeal and recreation of rules relating to apportionment of apportionable income.
Hearing Information
The hearing will be held at 9:00 a.m. on Monday, August 14, 2006, in the Events Room (1st floor) of the State Revenue Building, located at 2135 Rimrock Road, Madison, Wisconsin.
Handicap access is available at the hearing location.
Comments on the Rule
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 below no later than August 21, 2006, and will be given the same consideration as testimony presented at the hearing.
Contact Person(s)
Small Businesses: Others:
Tom Ourada Dale Kleven
Department of Revenue Department of Revenue
Mail Stop 624-A Mail Stop 6-40
2135 Rimrock Road 2135 Rimrock Road
P.O. Box 8933 P.O. Box 8933
Madison WI 53708-8933 Madison WI 53708-8933
Telephone (608) 266-8875 Telephone (608) 266-8253
Analysis by the Department of Revenue
Statutes interpreted: ss.
71.04 (4),
(4m),
(5) (intro.),
(6) (intro.),
(7) (d),
(df), and
(dh),
(8) (b),
(8) (c), and
(10) and
71.25 (6),
(6m),
(7) (intro.),
(8) (intro.),
(9) (d),
(df), and
(dh),
(10) (c),
(11), and
(14), Stats.
Explanation of agency authority: Under s.
71.80 (1) (c), Stats., the department may make such regulations as it shall deem necessary in order to carry out chapter 71 of the Wisconsin Statutes, relating to income and franchise taxes.
Related statute or rule: ss.
71.04 (4),
(4m),
(5) (intro.),
(6) (intro.),
(7) (d),
(df), and
(dh),
(8) (b),
(8) (c), and
(10) and
71.25 (6),
(6m),
(7) (intro.),
(8) (intro.),
(9) (d),
(df), and
(dh),
(10) (c),
(11), and
(14), Stats.
Plain language analysis: This proposed rule order prescribes the method to be used for apportioning the apportionable income of multistate businesses.
Section 1. Tax 2.39 (1) is amended to clarify that the apportionment formula applies only to apportionable income and to conform language, style, and format to Legislative Council Rules Clearinghouse standards.
Tax 2.39 (2) (a), (b), and (e) are amended to conform language, style, and format to Legislative Council Rules Clearinghouse standards.
Section 2. Tax 2.39 (3) is repealed and recreated to do all of the following:
a. Reflect the phase-in of an apportionment formula consisting solely of a sales factor, as provided by
2003 Wisconsin Act 37.
b. Prescribe the weight to be given to the other apportionment factors for taxable years beginning before January 1, 2008, if a factor is omitted.
c. Reflect the computation of the sales factor if the numerator or denominator of the factor is a positive number, zero, or a negative number, as provided by
2003 Wisconsin Act 37.
d. List specialized industries that are not subject to the standard apportionment formula, as provided by
2003 Wisconsin Act 37.
Section 3. Tax 2.39 (6) (a) is amended to conform language, style, and format to Legislative Council Rules Clearinghouse standards.
Sections 4, 5, and 6. Tax 2.39 (6) (b) 4. a. is amended to remove obsolete language. Tax 2.39 (6) (b) 4. b. is repealed because it is no longer needed. Tax 2.39 (6) (b) 4. c. is renumbered Tax 2.39 (6) (b) 4. b. and amended to remove obsolete language.
Section 7. Tax 2.39 (6) (c) is repealed and recreated to do all of the following:
a. Change the way that receipts from the use of computer software and from services are attributed to Wisconsin, as prescribed in
2005 Wisconsin Act 25, effective for taxable years beginning on or after January 1, 2005.
b. Clarify when receipts from the lease, rental, licensing, or other use of tangible personal property are attributed to Wisconsin.
c. Add a note about the Wisconsin Tax Appeals Commission's decision in The Hearst Corporation vs. Wisconsin Department of Revenue, Docket No. I-8511, May 15, 1990. The commission decided that the income-producing activity with respect to certain income from broadcasting network programming and national advertising occurred in Wisconsin.
Section 8. Tax 2.39 (7) is repealed because it is obsolete. The treatment of partnerships was revised by
2001 Wisconsin Act 16, which amended s.
71.22 (1r) and created s.
71.25 (15), Stats., effective for taxable years of partnership partners or limited liability company members beginning on or after January 1, 2001.
Summary of, and comparison with, existing or proposed federal regulation: 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:
- Illinois' apportionment formula consists solely of a sales factor. Sales of tangible personal property are sourced on a destination basis. If the taxpayer is not subject to tax in the destination state, a throwback rule applies. Generally, sales of services are attributed to the state where the income-producing activity occurred. If the income-producing activity occurred in more than one state, the sale is attributed to the state with the greater costs of performance. Gross receipts from the sale, lease, rental, or licensing of real property are attributable to Illinois if the property is located in Illinois. Gross receipts from the rental, lease, or licensing of tangible personal property are attributable to Illinois if the property is located in Illinois, or based on the ratio of the time the property was used in Illinois to the total time the property was used everywhere. Gross receipts from services are attributable to Illinois based on the ratio of the time spent performing the services in Illinois to the total time spent performing services everywhere.
- Iowa's apportionment formula consists solely of a sales factor. Sales of tangible personal property are sourced on a destination basis. It the taxpayer is not subject to tax in the destination state, a throwout rule applies. Sales of services are sourced where the benefit of the service is received. Gross receipts from rents, royalties, or other fees received for the use of real property are attributable to Iowa if the property is located in Iowa. Gross receipts from rents, royalties, license fees, or other fees received for the use of tangible personal property are attributable to Iowa if the property is located in Iowa, or based on the ratio of the time the property was used in Iowa to the total time the property was used everywhere. Royalty income from intangible property is attributable to Iowa if the taxpayer's commercial domicile is in Iowa.
- Michigan's apportionment formula for 2006 consists of a three-factor formula with sales weighted 92.5%, and property and payroll each weighted 3.75%. Sales of tangible personal property are sourced on a destination basis. Michigan does not have a throwback rule. Sales of services are sourced where the income-producing activity occurred. If the income-producing activity occurred in more than one state, the sale is attributed to the state with the greater costs of performance.
- Minnesota's apportionment formula consists of a three-factor formula with sales weighted 75%, and property and payroll each weighted 12.5%. Sales of tangible personal property are sourced on a destination basis. Minnesota does not have a throwback rule. Sales, rents, royalties, or other income received in connection with real property are attributable to Minnesota if the property is located in Minnesota. Receipts from the lease or rental of tangible personal property are attributable to Minnesota if the property is located in Minnesota, or based on the extent to which the property was used in Minnesota. Royalties or other income from intangible property is attributable to Minnesota based on the portion of use in the state. If the portion of use in and outside Minnesota cannot be determined, the sales are excluded from the numerator and denominator of the sales factor. Sales of services are sourced where the benefit of the service is received, where the service was ordered, or where the service was billed, depending on the circumstances.
- Summary of factual data and analytical methodologies:
2003 Wisconsin Act 37 changed the apportionment formula used by multistate businesses for determining the income taxable by Wisconsin. As a result of this legislation, single sales factor apportionment will be phased in for most businesses. The phase-in of single sales factor apportionment begins for taxable years beginning on January 1, 2006.
2005 Wisconsin Act 25 changed how gross receipts from the use of computer software and from services are sourced for purposes of the apportionment formula. Receipts from the use of computer software are sourced to the location where the software is used. Receipts from services are sourced where the benefit of the service is received. The change in the sourcing rules first applies to taxable years beginning on January 1, 2005.
2001 Wisconsin Act 16 created ss.
71.22 (1r) and
71.25 (15), Stats., effective for taxable years beginning on or after January 1, 2001. These provisions specify that a general or limited partner's share of a partnership's apportionment factors are included in the numerator and denominator of the partner's apportionment factors. Similar treatment applies to members of limited liability companies that are treated as partnerships. The department has determined that it is necessary to revise s.
Tax 2.39 to reflect these law changes.
Analysis and supporting documents used to determine effect on small business: The department has determined that there is not a significant fiscal effect on small business. This proposed rule order will only apply to large, multistate companies that are required to determine their Wisconsin income using the apportionment method. Therefore, this proposed rule order does not have a significant effect on small business.
Anticipated costs incurred by private sector: This rule order does not have a significant fiscal effect on the private sector.
Effect on small business: This rule order does not have a significant fiscal effect on small business.
Agency contact person
Please contact Dale Kleven at (608) 266-8253 or
dkleven@dor.state.wi.us, if you have any questions regarding this rule order.
Place where comments are to be submitted and deadline for submission: Comments may be submitted to the contact person shown below no later than one week after the public hearing on this proposed rule order is conducted. Information as to the place, date, and time of the public hearing will be published in the Wisconsin Administrative Register.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
SECTION 1. Tax 2.39 (1) and (2) (a), (b), and (e) are amended to read:
Tax 2.39 (1) GENERAL. Except as provided in sub. (3) (a), any person, except resident individuals, resident estates, and resident trusts, engaged in business both within and without Wisconsin in and outside this state shall report by apportion its apportionable income using the statutory apportionment method as provided in s.
71.04 (4) or
71.25 (6), Stats., when the person's business in Wisconsin this state is an integral part of a unitary business unless the department, in writing, allows reporting on a different basis. Nonapportionable income shall be allocated as provided in s.
71.25 (5) (b), Stats.
(2) (a) “Apportionable income" has the meaning given in s.
71.25 (5) (a), Stats.
