Rule-Making Notices (Hearing Notices)

Effect on Small Business

This rule does not affect small business.

Agency Contact Person

Please contact Dale Kleven at [phone] or [e-mail], if you have any questions regarding this rule.

Dale Kleven

Department of Revenue

Mail Stop 6-40

2135 Rimrock Road

P.O. Box 8933

Madison, WI 53708-8933

[e-mail].

Finding of Emergency

The Department of Revenue finds that an emergency exists and that the attached rule order is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:

Section 77.58 (1), Stats., provides that retailers must file sales tax returns quarterly, except as provided in s. 77.58 (1) (a) and (b), Stats., which allows for sales tax returns to be filed monthly.

Section 77.58 (5), Stats., provides that the department may require returns and payments on the amount of taxes for other than a quarterly period if it deems it necessary to ensure payment to or facilitate the collection by the state of the amount of taxes. The department has provided for annual sales tax returns by rule in s. Tax 11.93 (1) for retailers that have an annual tax liability of $300 or less.

Section 77.58 (1) (a), Stats., as amended by 2013 Wis. Act 20, requires retailers to file sales tax returns monthly if their tax liability exceeds $1,200 in any quarter. This change goes into effect on January 1, 2014. Under prior law, retailers were required to file monthly sales tax returns if their tax liability exceeded $600 in any quarter.

Because 2013 Wis. Act 20 doubles the threshold upon which a monthly sales tax return is required to be filed ($600 to $1200), s. Tax 11.93 (1) should also be changed to reflect a similar increase in the threshold upon which an annual sales tax return can be filed.

As the statutory change to the monthly filing standard goes into effect on January 1, 2014, the corresponding change to the annual filing standard in s. Tax 11.93 (1) should also go into effect on January 1, 2014. There is insufficient time for the permanent rule to be effective on January 1, 2014.

Text of Rule

SECTION 1. Tax 11.93 (1) and (Note 2) are amended to read:

Tax 11.93 (1) A retailer holding a regular seller's permit who during the previous calendar or fiscal year had a sales and use tax liability not exceeding $300 $600 will be notified by the department that it must only file one sales and use tax return for the following year. If the retailer wants to continue to file returns on a quarterly basis, it must contact the department.

(Note 2) The interpretations in s. Tax 11.93 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The A $300 standard applies applied to taxable years beginning on and after January 1, 1979. Prior to that date, a $100 standard applied; and (b) The “annual information return" was eliminated for 1981 and subsequent years, pursuant to Chapter 221, Laws of 1979. ; and (c) The $600 standard applies on and after January 1, 2014.

SECTION 2. Effective date. This rule shall take effect upon publication in the official state newspaper as provided in s. 227.22 (2) (c), Stats.

FISCAL ESTIMATE FORM				2013 Session
X ORIGINAL ⍽ UPDATED	LRB #
	INTRODUCTION #
⍽ CORRECTED ⍽ SUPPLEMENTAL	Admin rule #		Tax 11: Sales Tax Filing Frequency
Subject Emergency Rule - Proposed order of the Department of Revenue relating to sales tax filing frequency
Fiscal Effect

State:   ⍽ No State Fiscal Effect   Check columns below only if bill makes a direct appropriation or affects a sum sufficient appropriation ⍽ Increase Existing Appropriation     ⍽ Increase Existing Revenues ⍽ Decrease Existing Appropriation     X Decrease Existing Revenues ⍽ Create New Appropriation			X Increase Costs - May be Possible to Absorb Within Agency's Budget X Yes ⍽ No   ⍽ Decrease Costs
Local: ⍽ No Local Government Costs
1. ⍽ Increase Costs	3. ⍽ Increase Revenues		5. Types of Local Governmental Units Affected:
⍽ Permissive ⍽ Mandatory	⍽ Permissive ⍽ Mandatory		⍽ Towns   ⍽ Villages   ⍽ Cities
2. ⍽ Decrease Costs	4. X Decrease Revenues		X Counties X Others	Stadium Districts
⍽ Permissive ⍽ Mandatory	⍽ Permissive X Mandatory		⍽ School Districts ⍽ WTCS Districts
Fund Sources Affected ⍽ GPR ⍽FED ⍽ PRO ⍽PRS ⍽ SEG ⍽ SEG-S		Affected Ch. 20 Appropriations

Assumptions Used in Arriving at Fiscal Estimate:

The proposed rule modifies Chapter TAX 11 of the Administrative Code regarding the requirements for quarterly and annual sales and use tax filing. Currently, a registered business with an annual sales and use tax liability not exceeding $300 must only file sales and use tax returns on an annual basis. If the retailer prefers to file on a quarterly basis, it must contact the department. The proposal would increase the $300 threshold to $600, allowing more businesses to file sales and use tax returns on an annual basis. The change to the filing threshold would be effective January 1, 2014.

Based on information from state sales and use tax returns, the rule change is expected to affect 8,091 filers. While the proposal does not impact tax liabilities, sales tax returns for quarters ending March 31 and June 30 would be due Dec 31 of the next fiscal year. Assuming all affected businesses file on an annual basis, the proposal would result in a $1.7 million non-recurring loss in FY14.

County and stadium sales and use taxes were 8.2% of state sales and use taxes in FY13. Assuming this does not change, county and stadium taxes would decrease by $140,000 (non-recurring loss) in FY14.

Notice of Hearing

Safety and Professional Services —
Marriage and Family Therapy, Professional Counseling and Social Work Examining Board

rulemaking_notices CR 13-117 CR 13-117

NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Marriage and Family Therapy, Professional Counseling and Social Work Examining Board in ss. 15.08 (5) (b) and 457.22 (1), Wis. Stats., and interpreting s. 457.22, Wis. Stats., the Marriage and Family Therapy, Professional Counseling and Social Work Examining Board will hold a public hearing at the time and place indicated below to consider an order to repeal Chapter MPSW 8 and section MPSW 14.03, and to repeal and recreate Chapter MPSW 19, relating to continuing education.

Hearing Information

Date:   Tuesday, February 4, 2014
Time:   9:05 a.m.
Location:   1400 East Washington Avenue
  Room 121C
  Madison, Wisconsin

Appearances at the Hearing

Interested persons are invited to present information at the hearing. Persons appearing may make an oral presentation but are urged to submit facts, opinions and argument in writing as well. Facts, opinions and argument may also be submitted in writing without a personal appearance by mail addressed to the Department of Safety and Professional Services, Division of Policy Development, P.O. Box 8935, Madison, Wisconsin 53708. Written comments must be received at or before the public hearing to be included in the record of rule-making proceedings.

Place where Comments are to be Submitted and Deadline for Submission

Comments may be submitted to Sharon Henes, Administrative Rules Coordinator, Department of Safety and Professional Services, Division of Policy Development, 1400 East Washington Avenue, Room 151, P.O. Box 8935, Madison, WI 53708-8935, or by email to [e-mail]. Comments must be received at or before the public hearing to be held on February 4, 2014 at 9:05 a.m. to be included in the record of rule-making proceedings.

Copies of Rule

Copies of this proposed rule are available upon request to Sharon Henes, Administrative Rules Coordinator, Department of Safety and Professional Services, Division of Policy Development, 1400 East Washington Avenue, P.O. Box 8935, Madison, Wisconsin 53708, or by email at [e-mail].

Analysis Prepared by the Department of Safety and Professional Services

Statutes interpreted

Section 457.22, Wis. Stats.

Statutory authority

Sections 15.08 (5) (b) and 457.22 (1), Wis. Stats.

Explanation of agency authority

The examining board shall promulgate rules for its own guidance and for the guidance of the professional.

The examining board may promulgate rules establishing requirements and procedures for social workers, advanced practice social workers, independent social workers, clinical social workers, marriage and family therapists, and professional counselors to complete continuing education programs or courses of study in order to qualify for renewal of their credential.

Related statute or rule

Section 457.22, Wis. Stats.

Plain language analysis

This rule combines the three current chapters on continuing education into one chapter which covers social workers, advanced practice social workers, independent social workers, clinical social workers, marriage and family therapists, and professional counselors.

Sections 1 and 2 delete the social worker and professional counselor continuing education requirements.

Section 3 repeals the marriage and family therapist continuing education requirements and recreates the new chapter which covers all professionals credentialed by Board.

The new chapter begins with definitions for the chapter.

The next section lists the continuing education requirement at 30 hours with at least 4 of those hours in ethics. As to ethics, marriage and family therapists would need to take ethics related to their profession only unless credentialed by another section and social worker ethics would need to be taken in an interactive learning format which is defined. Continuing education is not required during the initial licensure period. Continuing education may not be applied to a different credential period nor may continuing education taken as a result of a disciplinary action be counted.

The next section indicates how continuing education may be earned. Continuing education may be earned through approved program providers; postgraduate courses; in house trainings; presenting or developing professional materials for approved programs; postgraduate educators; authorship of published textbook or article; and authorship of alternative or electronic media or computer software.

The next section delineates the requirements for postponement and waivers for hardships and exemptions due to retirement. If a person retires and then returns to practice, continuing education would need to be completed.

The last section of the chapter provides for a record retention requirement of a minimum of 4 years and that audits may be conducted to determine compliance with the continuing education requirements.

Section 4 is the effective date of the rules which is the first day of the month following publication in the administrative register.

Summary of, and comparison with, existing or proposed federal regulation

None

Comparison with rules in adjacent states

Illinois: In Illinois, each marriage and family therapist, professional counselor and social worker credential holder shall complete 30 hours of continuing education. Continuing education hours may be earned for attending programs, courses, and postgraduate training programs; teaching and presenting programs and courses; and authorship of papers or books. Professional counselors also have an 18 credit hours in clinical supervision training as a one time (lifetime) requirement for continuing education. Social workers have a 3 credit hours requirement in ethics every two years.

Iowa: In Iowa, each marriage and family therapist and licensed mental health counselor, shall complete 40 hours of continuing education of which 3 hours shall be in the area of ethics.. Continuing education may be earned by attendance at workshops, conferences and academic courses; presenting professional programs; and scholarly research which is published. Each social work credential holder shall complete 27 hours of continuing education of which 3 hours shall be in the area of ethics. Continuing education may be earned by attendance at sponsored activities and programs; pro-bono or volunteer work; instruction of a program or course; authorship of papers, publications; and preparation of presentations and exhibits before a professional audience. Those credential holders who provide supervision shall complete 3 hours of the required 27 hours in supervision.

Michigan: Michigan does not require continuing education for marriage and family therapists or professional counselors. In Michigan, social work credentials shall complete 45 hours continuing education in a three year period. At least 5 of the hours shall be in ethics and 1 hour in pain and pain symptom management.

Minnesota: In Minnesota, marriage and family therapists shall complete 30 hours of continuing education. Continuing education may be earned by attendance at workshops, seminars, symposia or postgraduate institutes; teaching a course, workshop, seminar, symposia or at a meeting of professional organizations; research; and authorship of a book or article. Professional counselors in the first four years shall complete 12 graduate semester credits and 40 hours of continuing education and after the first four years, only 40 hours of continuing education. Continuing education may be earned by attendance at approved programs or courses; teaching a postgraduate course; authoring, editing, producing or reviewing in the area of professional counseling; presentations at approved programs; and serving as a board or committee member of a major state or national professional counseling organization, national counselor certification board, a state counseling licensure board and a major counseling conference or convention. Each social worker credential shall complete 40 hours of continuing education and at least 2 hours in ethics. Continuing education may be earned by academic coursework; educational workshops, seminars or conferences offered by an approved organization; staff training offered by public or private employer; and independent study. Licensed independent clinical social workers are required to complete 24 hours in the clinical content area. Those providing supervision shall complete at least 6 hours in supervision.

Summary of factual data and analytical methodologies

The Board examined each Section's rules with the goal of having just one chapter on continuing education for all credentials granted by the Board. The Board also looked at recent audits which revealed confusion among credential holders who have more than one credential with the Board.

Analysis and supporting documents used to determine effect on small business or in preparation of economic impact analysis

In preparation of the EIA, the rule was posted for economic comments for a period of 14 days and received no comments.

Fiscal Estimate and Economic Impact Analysis

The Fiscal Estimate and Economic Impact Analysis is attached.

Initial Regulatory Flexibility Analysis or Summary

These proposed rules do not have an economic impact on small businesses, as defined in s. 227.114 (1), Stats.

Agency Contact Person

Sharon Henes, Administrative Rules Coordinator, Department of Safety and Professional Services, Division of Policy Development, 1400 East Washington Avenue, Room 151, P.O. Box 8935, Madison, Wisconsin 53708; telephone [phone]; email at [e-mail].

STATE OF WISCONSIN DEPARTMENT OF ADMINISTRATION DOA-2049 (R03/2012)	Division of Executive Budget and Finance 101 East Wilson Street, 10th Floor P.O. Box 7864 Madison, WI 53707-7864 FAX: [phone]
ADMINISTRATIVE RULES Fiscal Estimate & Economic Impact Analysis

1. Type of Estimate and Analysis
X Original   ⍽ Updated   ⍽ Corrected
2. Administrative Rule Chapter, Title and Number
MPSW 8, 14, 19
3. Subject
Continuing education
4. Fund Sources Affected			5. Chapter 20, Stats. Appropriations Affected
⍽ GPR   ⍽ FED   X PRO   ⍽ PRS   ⍽ SEG   ⍽ SEG-S			20.165(1)(g)
6. Fiscal Effect of Implementing the Rule
⍽ No Fiscal Effect ⍽ Indeterminate	⍽ Increase Existing Revenues ⍽ Decrease Existing Revenues		⍽ Increase Costs X Could Absorb Within Agency's Budget ⍽ Decrease Cost
7. The Rule Will Impact the Following (Check All That Apply)
⍽ State's Economy ⍽ Local Government Units		⍽ Specific Businesses/Sectors ⍽ Public Utility Rate Payers ⍽ Small Businesses (if checked, complete Attachment A)
8. Would Implementation and Compliance Costs Be Greater Than $20 million? ⍽ Yes   X No
9. Policy Problem Addressed by the Rule
This rule combines the three Sections of the Board's continuing education rule into one chapter as well as updating the requirements to create clarity and utilize current methods of delivery.
10. Summary of the businesses, business sectors, associations representing business, local governmental units, and individuals that may be affected by the proposed rule that were contacted for comments.
None
11. Identify the local governmental units that participated in the development of this EIA.
None
12. Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
This rule will not have an economic nor fiscal impact on specific businesses, business sectors, public utility rate payers, local governmental units of the state's economy as a whole.
13. Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
The benefit is to create clarity and reduce the confusion which was revealed during the recent continuing education audits.
14. Long Range Implications of Implementing the Rule
The long range implication is clarity with the continuing education requirements. Credential holders will not be face disciplinary action for failing to complete the correct continuing education due to confusion with the requirements if they hold multiple MPSW credentials.
15. Compare With Approaches Being Used by Federal Government
None
16. Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota)
Illinois requires credential holders in all three professions to complete 30 hours of continuing education. Iowa requires marriage and family therapists and licensed mental health counselors to complete 40 hours of continuing education and social workers to complete 27 hours of continuing education. Michigan only requires continuing education for social workers and the number of hours is 45 for a three year period. Minnesota requires marriage and family therapists to complete 30 hours of continuing education and the professional counselors and social worker credential holders to complete 40 hours of continuing educations. All states list the acceptable methods in which continuing education may be earned as well as any specific topic areas which must be address in their continuing education.
17. Contact Name				18. Contact Phone Number
Sharon Henes				[phone]

This document can be made available in alternate formats to individuals with disabilities upon request.

Notice of Hearing

Safety and Professional Services —
Marriage and Family Therapy, Professional Counseling and Social Work Examining Board

rulemaking_notices CR 13-118 CR 13-118

NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Marriage and Family Therapy, Professional Counseling and Social Work Examining Board in s. 15.08 (5) (b), Wis. Stats., and interpreting s. 457.01 (8m), Wis. Stats., the Marriage and Family Therapy, Professional Counseling and Social Work Examining Board will hold a public hearing at the time and place indicated below to consider an order to repeal sections MPSW 2.01 (14) and 10.01 (3m), relating to the definition of psychotherapy.

Hearing Information

Date:   Tuesday, February 4, 2014
Time:   9:00 a.m.
Location:   1400 East Washington Avenue
  Room 121C
  Madison, Wisconsin

Appearances at the Hearing

Interested persons are invited to present information at the hearing. Persons appearing may make an oral presentation but are urged to submit facts, opinions and argument in writing as well. Facts, opinions and argument may also be submitted in writing without a personal appearance by mail addressed to the Department of Safety and Professional Services, Division of Policy Development, P.O. Box 8935, Madison, Wisconsin 53708. Written comments must be received at or before the public hearing to be included in the record of rule-making proceedings.

Place where Comments are to be Submitted and Deadline for Submission

Comments may be submitted to Sharon Henes, Administrative Rules Coordinator, Department of Safety and Professional Services, Division of Policy Development, 1400 East Washington Avenue, Room 151, P.O. Box 8935, Madison, WI 53708-8935, or by email to [e-mail]. Comments must be received at or before the public hearing to be held on February 4, 2014, at 9:00 a.m. to be included in the record of rule-making proceedings.

Copies of Rule

Copies of this proposed rule are available upon request to Sharon Henes, Administrative Rules Coordinator, Department of Safety and Professional Services, Division of Policy Development, 1400 East Washington Avenue, P.O. Box 8935, Madison, Wisconsin 53708, or by email at [e-mail].