Small Business Impact
The proposed rules are not expected to impose significant costs or other impacts on a substantial number of businesses because the primary effect of the changes is to make chapter Comm 48 consistent with current regional and national standards for fuel quality, and with current administrative practices.
Initial regulatory flexibility analysis
Types of small businesses that will be affected by the rules.
The proposed rules may affect any business which brings petroleum or other liquid fuel products into Wisconsin, or which markets these products within Wisconsin.
Reporting, bookkeeping and other procedures required for compliance with the rules.
No new reporting, bookkeeping or other procedures would be required for compliance with the proposed rules.
Types of professional skills necessary for compliance with the rules.
No new professional skills would be necessary for compliance with the proposed rules.
Rules have a significant economic impact on small businesses?
No.
Environmental Analysis
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
There are no requirements in this proposal that should significantly affect either state or local government costs or revenues.
The anticipated costs that may be incurred by the private sector in complying with new requirements in the proposed rules are adequately described in the rule analysis.
State fiscal effect
None.
Local government fiscal effect
None.
Long-range fiscal implications
None known or anticipated.
Agency Contact Information
Sam Rockweiler, Wisconsin Department of Commerce, Division of Environmental and Regulatory Services, P.O. Box 14427, Madison, WI, 53708-0427; telephone (608) 266-0797; e-mail
sam.rockweiler@wi.gov.
Any inquiries for the small business regulatory coordinator for the Department of Commerce can be directed to Sam Rockweiler, as listed above.
Notice of Hearing
Commerce
Financial Resources for Businesses and Communities, Chs.
Comm 104—
NOTICE IS HEREBY GIVEN that pursuant to section
560.208 (4) of the Statutes, the Department of Commerce will hold a public hearing on proposed rules to create Chapter
Comm 134, relating to investment credits for meat processing facilities, and affecting small businesses.
Hearing Information
The public hearing will be held as follows:
Date and Time:
|
Location:
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March 3, 2010
Wednesday
At 10:00 a.m.
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Thompson Commerce Center, Third Floor, Room 3B
201 West Washington Avenue
Madison, Wisconsin
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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.
Appearances at the Hearing and Submission 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, via e-mail. Persons submitting comments will not receive individual responses. The hearing record on this rulemaking will remain open until March 5, 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.
The proposed rules and an analysis of the rules are available on the Internet by entering “Comm 134" in the search engine at the following Web site:
https://health.wisconsin.gov/admrules/public/Homesam.rockweiler@wi.gov. 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
560.208 (4) of the Statutes requires the Department to promulgate rules for administering a program to certify applicants and allocate tax credits for the meat processing investments addressed in sections
71.07 (3r),
71.28 (3r) and
71.47 (3r) 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 meat processing facilities.
Summary of proposed rule
The proposed 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 meat processing facility 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 these tax credits.
Comparison with rules in adjacent states
An Internet-based search of rules promulgated by Minnesota, Michigan, Illinois and Iowa revealed that each state offers various tax credit programs, but none that are similar to the meat processing facility investment credit in Wisconsin.
Summary of factual data and analytical methodologies
The data and methodology for developing these proposed rules were derived from and consisted of (1) incorporating the applicable criteria from
2009 Wisconsin Act 2, (2) incorporating applicable best practices the Department has developed in administering the current tax credit program for dairy manufacturing facility investments, (3) soliciting and utilizing input from the Department of Revenue, and (4) reviewing Internet-based sources of related federal and state information.
Analysis and supporting documents used to determine effect on small business
The primary document that was used to determine the effect of the proposed rules on small businesses was
2009 Wisconsin Act 2. The proposed rules apply their private-sector requirements only to owners or operators of meat processing facilities who choose to pursue tax credits for investing in those facilities.
Small Business Impact
The proposed rules are not expected to impose significant costs or other impacts on small businesses because the rules address submittal of documentation only by applicants who choose to pursue tax credits for investments in meat processing facilities.
Initial regulatory flexibility analysis
Types of small businesses that will be affected by the rules.
Owners and operators of meat processing facilities who choose to pursue the tax credits in sections
71.07 (3r),
71.28 (3r), and
71.47 (3r) 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.
Environmental Analysis
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
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 meat processing facilities, 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 meat processing facilities.
State fiscal effect
None.
Local fiscal effect
None.
Long-range fiscal implications
None known.
Agency Contact Person
Steven Sabatke, Wisconsin Department of Commerce, Bureau of Business Finance and Compliance, P.O. Box 7970, Madison, WI, 53707-7970; telephone (608) 267-0762; e-mail
Steven.Sabatke@Wisconsin.gov.
Any inquiries for the small business regulatory coordinator for the Department of Commerce can be directed to Sam Rockweiler,
sam.rockweiler@wi.gov, or at telephone (608) 266-0797.
Notice of Hearing
Commerce
Financial Resources for Businesses and Communities, Chs.
Comm 104—
NOTICE IS HEREBY GIVEN that pursuant to section
560.03 of the Statutes, the Department of Commerce will hold a public hearing on proposed rules to revise Chapter
Comm 132, relating to dairy manufacturing facility investment credits for dairy cooperatives, and affecting small businesses.
Hearing Information
The public hearing will be held as follows:
Date and Time:
|
Location:
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March 2, 2010
Tuesday
At 1:00 p.m.
|
Thompson Commerce Center, Third Floor, Room 3B
201 West Washington Avenue
Madison, Wisconsin
|