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
