70.375 (2b) Minimum tax.
With respect to mines in operation after December 9
31, 2011, beginning with the first month of extraction, for the first 60 months in 10
which a person is extracting ferrous metallic minerals in this state, the amount of 11
the tax imposed on that person is the greater of the tax computed under sub. (2) for 12
the year in which extraction occurs or an amount equal to $416,667 for each month 13
in which extraction occurs.
70.375 (2c) Credit.
With respect to mines in operation after December 31, 16
2011, if a person subject to sub. (2b) would have paid less tax under sub. (2) than 17
under sub. (2b), the person may claim as a credit against the tax imposed under sub. 18
(2) or (2b) an amount equal to the difference between the amount paid under sub. (2b) 19
and the amount that the person would have paid under sub. (2), except that the 20
person may not claim a credit amount that would result in less than the total 21
minimum tax liability computed under sub. (2b), less any credit amount claimed 22
under s. 70.395 (2) (dg), for the first 60 months in which a person is extracting ferrous 23
metallic minerals in this state. The person may carry forward the amount of any 24
unused credit under this subsection to claim against the person's tax liability in 25
subsequent years until the total amount of the credit is used.
70.395 (1e) Distribution.
Fifteen days after the collection of the tax under ss. 3
70.38 to 70.39, the department of administration, upon certification of the 4
department of revenue, shall transfer the amount collected in respect to mines not 5
in operation on November 28, 1981, to the investment and local impact fund, except
6that the department of administration shall transfer 70 percent of the amount
7collected from each person extracting ferrous metallic minerals to the investment
8and local impact fund, 20 percent to the appropriation under s. 20.192 (1) (q) for the
9regional Wisconsin diversification program under s. 238.14, and 10 percent to the
10mining transportation fund
SB488-SSA3, s. 10
70.395 (2) (dc) 1. of the statutes is amended to read:
(dc) 1. Each person intending to submit an application for a mining 13
permit shall pay $50,000 $75,000
to the department of revenue for deposit in the 14
investment and local impact fund at the time that the person notifies the department 15
of natural resources under s. 293.31 (1) of that intent.
SB488-SSA3, s. 11
70.395 (2) (dc) 2. of the statutes is amended to read:
(dc) 2. A person making a payment under subd. 1. shall pay an 18
additional $50,000 $75,000
upon notification by the board that the board has 19
distributed 50% of the payment under subd. 1.
SB488-SSA3, s. 12
70.395 (2) (dc) 3. of the statutes is amended to read:
(dc) 3. A person making a payment under subd. 2. shall pay an 22
additional $50,000 $75,000
upon notification by the board that the board has 23
distributed all of the payment under subd. 1. and 50% of the payment under subd. 24
(dg) Each person constructing a metalliferous mining site shall pay 2
to the department of revenue for deposit in the investment and local impact fund, as 3
a construction fee, an amount sufficient to make the construction period payments 4
under par. (d) 5. in respect to that site. Any person paying a construction fee under 5
this paragraph may credit against taxes due under s. 70.375 an amount equal to the 6
payments that the taxpayer has made under this paragraph, provided that the credit 7
does not reduce the taxpayer's liability under s. 70.375 below the amount needed to 8
make the first-dollar payments under par. (d) 1., 2. and 2m. for that year in respect 9
to the taxpayer's mine. The taxpayer may use the credit to reduce the taxpayer's
10liability under s. 70.375 below the minimum amount required under s. 70.375 (2b). 11
Any amount not creditable because of that limitation in any year may be carried 12
(gm) There is created a mining transportation fund under the 15
jurisdiction and management of the investment and local impact board, as created 16
under s. 15.435. The board may disburse moneys from the mining transportation 17
fund, as it determines is necessary, for highway, rail, or shipping infrastructure 18
related to mining ferrous metallic minerals in this state.
(bd) Assign a hearing examiner to preside over the informational 21
meeting under s. 293.43 (3) (b) and over the hearing under s. 293.43 (1m) for an 22
application for a permit to mine for ferrous minerals and assign the same hearing 23
examiner to any request under s. 293.495 (3) (c) 1. for the same mining permit 24
1238.14 Regional Wisconsin diversification program.
The corporation 2
may use moneys received under s. 20.192 (1) (q) only as follows:
The corporation may make a grant or loan of those moneys to a business that 4
is located within 100 miles from the site of a mine for ferrous metallic minerals in 5
this state, and the corporation shall give preference for that grant or loan to a 6
business that is located in close proximity to the site of the mine. In making a grant 7
or loan under this subsection, the corporation shall coordinate with an appropriate 8
unit of local government, as defined in s. 238.133 (1) (b), to make that grant or loan 9
on a competitive basis for the purpose of business diversification.
The corporation may disburse those moneys for the purpose of catastrophe 11
abatement or response related to a mine for ferrous metallic minerals, as determined 12
by the corporation.
(am) Iron mining.
If the department determines that a high capacity 15
well proposed in connection with iron mining may impair a privately owned well, the 16
department may not approve the proposed high capacity well unless it is able to 17
include and includes in the approval conditions, which may include conditions as to 18
location, depth, pumping capacity, rate of flow, and ultimate use, that will ensure 19
that the privately owned well will not be impaired.
289.645 (3) Amount of recycling fee.
The fee imposed under this section is 22
$7 per ton for all solid waste other than high-volume industrial waste
23waste from mining for ferrous minerals, as defined in s. 293.01 (4e)
"Ceded territory" means the territory in Wisconsin ceded by the 2
Chippewa Indians to the United States in the treaty of 1837, 7 Stat. 536, and the 3
treaty of 1842, 7 Stat. 591.
"Ferrous mineral" means an ore or earthen material in natural 6
deposits in or on the earth that primarily exists in the form of an iron oxide, including 7
taconite, magnetite, and hematite.
"Ferrous mining" means the mining of ferrous minerals at a 10
mining site where the department determines, based on information provided under 11
s. 293.31 (7) (a) by a person proposing to mine for ferrous minerals, that it is not likely 12
that any of the disturbed areas will contain significant amounts of sulfide minerals.
"Prospecting" means engaging in the examination of an area for the 15
purpose of determining the quality and quantity of minerals, other than for 16
exploration but including the obtaining of an ore sample, by such physical means as 17
excavating, trenching, construction of shafts, ramps and tunnels and other means, 18
other than for exploration, which the department, by rule, identifies, and the 19
production of prospecting refuse and other associated activities. "Prospecting" shall 20
not include such activities when the activities are, by themselves, intended for and 21
capable of commercial exploitation of the underlying ore body. However, the fact that 22
prospecting activities and construction may have use ultimately in mining, if 23
approved, shall not mean that prospecting activities and construction constitute 24
mining within the meaning of sub. (9), provided such activities and construction are 25
reasonably related to prospecting requirements. When conducted in contemplation
1of ferrous mining, "prospecting" does not include any activities that result in the
2removal of 10,000 or more tons of material.
(c) Require that, if an iron mining operation is located in whole or 5
in part within the ceded territory, any wetland mitigation that is authorized or 6
required by the department as a result of, or as part of, the mining operation occurs 7
within the ceded territory.
(a) If a person who intends to mine for ferrous minerals wishes to 10
have the department determine that it is not likely that any of the areas that would 11
be disturbed by proposed mining contain significant amounts of sulfide minerals, the 12
person shall provide the department with information on which to make that 13
(b) The department may only determine that it is not likely that any of the areas 15
disturbed by proposed mining for ferrous minerals contain significant amounts of 16
sulfide minerals if the person who intends to mine provides sufficient information 17
under par. (a) to make that determination.
The department shall annually compare the fees paid under this 20
section and under chs. 30, 280 to 292 and 295 to 299 in connection with proposed 21
prospecting or mining for which notice has been given under s. 293.31 (1) with the 22
costs incurred by the department in connection with that proposed prospecting or 23
mining, including the costs incurred under chs. 30, 280 to 292 and 295 to 299 but 24
excluding costs related to the environmental impact statement. If the costs incurred 25
exceed the fees paid, the person who notified the department shall pay a fee equal
to the amount by which the costs exceed the fees previously paid, except that the total
2amount that a person who proposes to conduct ferrous mining may be required to pay
3under this subsection and sub. (1) may not exceed $2,000,000
The department shall notify the joint committee on finance when its 6
costs that would be reimbursable under subs. (1) and (2) for a proposal for ferrous 7
mining reach $2,000,000.
The department is not required to prepare a statement under s. 1.11 10
or an environmental analysis for consideration of an application for a permit to 11
prospect in contemplation of ferrous mining.
If the department determines that a statement under s. 1.11 is 14
required for consideration of an application for a prospecting permit
to which sub.
15(4) does not apply
, the statement need not consider impacts unrelated to the proposed 16
prospecting activity, other than the issue of unsuitability for surface mining, absent 17
a certification under sub. (1).
SB488-SSA3, s. 29
293.43 (3) (b) (intro.) of the statutes is amended to read:
(b) (intro.) If it is determined that a statement under s. 1.11 is 20
required, or if an environmental impact statement is required under s. 293.39, the 21
department shall hold at least one informational meeting regarding the preliminary 22
environmental report within 60 days of its issuance and, for an application for a
23mining permit for ferrous mining, no later than the deadline under s. 293.495 (1).
24The hearing examiner assigned under s. 227.43 (1) (bd) shall preside over the
25informational meeting regarding the preliminary environmental impact report for
1proposed ferrous mining
. The meeting shall be held not sooner than 30 days nor later 2
than 60 days after the issuance of the report. The scheduling and providing of notice 3
of the meeting shall be completed not later than 10 days following the issuance of the 4
preliminary environmental report. A hearing referred to under sub. (1m) shall be 5
scheduled for a date not less than 120 days nor more than 180 days after the issuance 6
of the environmental impact statement. The scheduling and providing of notice of 7
the hearing shall be completed within 30 days from the date of issuance of the 8
environmental impact statement. The providing of notice shall be accomplished by:
(bm) The hearing examiner shall hold a prehearing conference on 11
an application for a mining permit for ferrous mining. At the prehearing conference 12
under this paragraph, the parties shall outline the issues that they wish to raise in 13
the contested case portion of the hearing and shall present summaries of the 14
testimony that they wish to present. The hearing examiner shall identify the issues 15
that will be considered in the contested case portion of the hearing for an application 16
for a mining permit for ferrous mining, shall notify the parties of those issues, and 17
shall exclude evidence that is not relevant to those issues. The hearing examiner 18
shall also establish a schedule for the case that will enable the department to meet 19
the deadline under s. 293.495 (2).
293.43 (6) Exception for certain prospecting.
The department is not required 22
to conduct a hearing under this section on a permit for prospecting in contemplation 23
of ferrous mining. Notwithstanding s. 227.42, no person is entitled to a contested 24
case hearing on a decision by the department on a permit for prospecting in 25
contemplation of ferrous mining.
SB488-SSA3, s. 32
293.49 (1) (a) (intro.) of the statutes is amended to read:
(a) (intro.) Except as provided in sub. (2) and s. 293.50 and except 3
with respect to property specified in s. 41.41 (11), within 90 days of the completion 4
of the public hearing record or, for an application for a mining permit for ferrous
5mining, no later than the deadline under s. 293.495 (2)
, the department shall issue 6
the mining permit if it finds:
SB488-SSA3, s. 33
293.49 (2) (intro.) of the statutes is amended to read:
(intro.) Within 90 days of the completion of the public hearing record
9or, for an application for a mining permit for ferrous mining, no later than the
10deadline under s. 293.495 (2)
, the department shall deny the mining permit if it finds 11
any of the following:
13293.495 Deadlines for processing ferrous mining permit applications. 14(1) Deadline for informational meeting.
The deadline for the department to hold 15
the informational meeting under s. 293.43 (3) (b) on the preliminary environmental 16
report for a mining permit for ferrous mining is the 270th day after the day on which 17
the department determines that the application under s. 293.37 for the mining 18
permit is complete, except as extended under sub. (3) or (4).
19(2) Deadline for acting on mining permit application.
The deadline for the 20
department to act under s. 293.49 (1) (a) (intro.) and (2) (intro.) on the application for 21
a mining permit for ferrous mining is the 270th day after the day on which the 22
informational meeting under s. 293.43 (3) (b) is concluded, except as extended under 23
sub. (3) or (4).
24(3) Requests for extensions.
(a) The department may propose not more than 25
3 extensions under this section for any one application for a mining permit. An
applicant may propose any number of extensions under this section for any one 2
application for a mining permit.
(am) If an applicant proposes an extension under par. (a) to a deadline under 4
sub. (1) or (2), the deadline is extended as proposed by the applicant.
(b) If the department and an applicant agree to an extension to a deadline 6
under sub. (1) or (2) proposed by the department under par. (a), including the length 7
of the extension, the deadline is extended as provided in the agreement.
(c) 1. If the department and an applicant do not agree to an extension proposed 9
by the department under par. (a), the department may request the administrator of 10
the division of hearings and appeals in the department of administration to appoint 11
a hearing examiner to resolve the disagreement.
2. A hearing examiner appointed under subd. 1. shall determine whether there 13
is good cause for an extension and, if so, shall grant an extension and specify the 14
length of the extension.
15(4) Extension for joint preparation of environmental impact statement.
the U.S. Army Corps of Engineers notifies the department that an extension of the 17
deadline under sub. (1) or (2) or both deadlines is necessary to enable the department 18
and the U.S. Army Corps of Engineers to jointly prepare their environmental impact 19
statements for the proposed ferrous mining, the department shall extend the 20
deadline or deadlines by the amount that the U.S. Army Corps of Engineers 21
determines is necessary. The department shall notify the applicant of any extension 22
under this subsection.
Subsection (2) does not apply to an application for a mining permit 2
for ferrous mining.