This hearing is held in an accessible facility. If you have special needs or circumstances which may make communication or accessibility difficult at the hearing, please call (608) 266-9375 or Telecommunication Device for the Deaf (TDD) at (608) 264-8777 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 on request by a person with a disability.
Analysis
Statutory authority: s. 101.02 (1) and (15)
Statutes interpreted: s. 101.02 (15) and 101.12
The proposed rules would delay the effective date of recently adopted Energy Conservation-related and Heating, Ventilating and Air Conditioning-related rules for one year to give the Department and its advisory committee time to study the effect of the rules and make any necessary changes.
Copy of Rules
A copy of the rules to be considered may be obtained from:
Division of Safety & Buildings
Telephone (608) 266-9375
Dept. of Industry, Labor & Human Relations
201 East Washington Ave.
P.O. Box 7969
MADISON, WI 53707
A copy of the rules to be considered may also be obtained at the appointed time and place the hearing is held.
Written Comments
Interested people are invited to appear at the hearing and will be afforded the opportunity of making an oral presentation of their positions. People making oral presentations are requested to submit their facts, views and suggested rewording in writing. Written comments from people unable to attend the public hearing, or who wish to supplement testimony offered at the hearing may be submitted no later than June 11, 1996, for inclusion in the summary of public comments submitted to the Legislature. Any such comments should be submitted to Sam Rockweiler at the address noted above. Written comments will be given the same consideration as testimony presented at the hearing. People submitting comments will not receive individual responses.
Initial Regulatory Flexibility Analysis
1. Types of small businesses that will be affected by the rules:
Buildings and owners of commercial buildings constructed under these proposed changes are expected to have somewhat lower costs for that construction.
2. Reporting, bookkeeping and other procedures required for compliance with the rules:
No new requirements.
3. Types of professional skills necessary for compliance with the rules:
No new requirements.
Fiscal Estimate
The Department currently regulates ventilation and energy efficiency in buildings. The proposed rules will delay changes in the rules so that additional code development can take place. The Department will be able to absorb any additional workload into its current programs.
Industry, Labor & Human Relations
(Unemployment Compensation,
Chs. ILHR 100-150)
Notice is given that pursuant to s. 227.24, Stats., the Department of Industry, Labor and Human Relations proposes to hold public hearings to consider the adoption of s. ILHR 127.035, Wis. Adm. Code, relating to limited waiver of work search requirement.
Hearing Information
May 28, 1996 Madison
Tuesday GEF #1, Rm. 371X
10:00 a.m. 201 E. Washington Ave.
May 28, 1996 Green Bay
Tuesday State Office Bldg., Rm. 623
2:00 p.m. 200 N. Jefferson St.
A copy of the rule to be considered may be obtained from the State Department of Industry, Labor and Human Relations, Division of Unemployment Insurance, 201E. Washington Ave., P.O. Box 8942, Madison, WI 53707, by calling (608) 266-3189 or at the appointed times and places the hearings are held.
Interested persons are invited to appear at the hearings and will be afforded the opportunity of making an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views and suggested rewording in writing. Written comments from persons unable to attend the hearings, or who wish to supplement testimony offered at the hearings may be submitted no later than May 29, 1996, for inclusion in the summary of public comments submitted to the Legislature. Any such comments should be submitted to Joyce Mahan at the address noted above. Written comments will be given the same consideration as testimony presented at the hearings. Persons submitting comments will not receive individual responses.
These hearings are held in accessible facilities. If you have special needs or circumstances which may make communication or accessibility difficult at the hearing, please call (608) 266-3189 or Telecommunication Device for the Deaf (TDD) at 1-800-947-3529 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 on request by a person with a disability.
Analysis
Section 108.04 (2), Stats., provides that a claimant for unemployment insurance benefits must search for work. The statute authorizes the department of industry, labor and human relations to promulgate rules waiving the work search requirement under conditions to be stated by the department.
The department has promulgated permanent rules stating various conditions for a waiver of the work search requirement. That rule is ch. ILHR 127. The existing rule allows the department to waive a claimant's work search requirement if s/he has been laid off from work but has a reasonable expectation of reemployment by an employer within 12 weeks after the week in which s/he files a claim for unemployment insurance benefits. Due to the vagaries of construction scheduling, especially during the winter months in Wisconsin, the rehire dates will be later than originally anticipated. The existing rule does not provide for a longer waiver applicable to the situation of employes of a primary employer in a small labor market who are laid off due to a disaster at the employer's plant and who are unlikely to find alternative suitable work in their labor market because of their numbers and the nature of the labor market.
The described situation presents problems for employers in the same labor market, for the laid off employes, for other unemployed workers in that labor market, and for the department. Specifically, if the work search requirement is not waived, the department will expend already limited resources in informing claimants of the requirement and in monitoring work searches, while the laid off employes will be required to repeatedly contact other employers in the small labor market in order to satisfy the work search requirement. These steps will be required even though the department is satisfied that such efforts are unlikely to result in alternative suitable work for the laid off employes, and that even if such jobs are taken by these laid off workers other unemployed workers without the same assurance of recall by their employer will be disadvantaged. Other employers in the labor market area will also incur hardship if this number of employes, who fully plan to return to Stella Foods when recalled, are required to repeatedly canvass such other employers in order to comply with customary work search requirements.
Section ILHR 127.035 will permit the department to waive the work search requirement where a layoff is the result of a disaster at the employer's plant. This rule requires that the waiver must be required by the employer. In most cases it is this employer's unemployment insurance account that will be charged for any benefits paid. The rule further requires, as a condition for waiver, that the department must determine that the usual work search activities will not be likely to result in suitable employment for any substantial number of laid off employes.
Fiscal Estimate
It is not anticipated that waiving the requirement for this group of 125 employes to search for work will have a major fiscal impact. Their employer has made a public commitment to call back to work all laid off because of the fire and expects to do additional hiring as soon various portions of the modernized plants are opened. The likelihood of any significant number of these workers being hired into other permanent jobs at comparable pay and benefits is small. The rule does not prohibit anyone who wishes to do so from searching for other work.
Revenue
Notice is hereby given that pursuant to s. 71.80(1)(c), Stats., and interpreting ss. 71.04(8)(c) and 71.25(10)(c), Stats., and according to the procedure set forth in s. 227.16(2)(e), Stats., the Department of Revenue will adopt the following rules as proposed in this notice without public hearing unless, within 30 days after publication of this notice on May 15, 1996, it is petitioned for a public hearing by 25 natural persons who will be affected by the rule, a municipality which will be affected by the rule, or an association which is representative of a farm, labor, business or professional group which will be affected by the rule:
Contact Person
Please contact Mark Wipperfurth at (608) 266-8253, if you have any questions regarding this proposed rule order.
Analysis by the Department of Revenue
Statutory authority: s. 71.80(1)(c)
Statutes interpreted: ss. 71.04(8)(c) and 71.25(10)(c)
SECTION 1. Tax 2.47 is repealed and recreated to prescribe the method of apportioning the net business income of interstate motor carriers, as required by ss. 71.04(8)(c) and 71.25(10)(c), Stats. The rule extends the application of the current 2-factor apportionment formula for motor carriers of property to interstate bus companies since the definition of “public utility” in ss. 71.04(8)(b) and 71.25(10)(b) includes any business entity providing service to the public and engaged in the transportation of persons for hire. For computing ton miles with respect to the carriage of persons, the rule provides that each person will be equivalent to 200 pounds. This is consistent with s. Tax 2.46, relating to the apportionment of net business income of interstate air carriers, which assumes an average weight of 150 pounds per person and 50 pounds for luggage. The repeal and recreation of the rule first applies to taxable years beginning on or after January 1, 1997.
Text of Rule
SECTION 1. Tax 2.47 is repealed and recreated to read:
Tax 2.47 APPORTIONMENT OF NET BUSINESS INCOMES OF INTERSTATE MOTOR CARRIERS. (ss. 71.04(8)(c) and 71.25(10)(c), Stats.) (1) DEFINITION. In this section, “ton mile” means the movement of one ton of persons or property, or both, the distance of one mile. For carriage of persons, each person shall be considered the equivalent of 200 pounds.
(2) GENERAL. For taxable years beginning on or after January 1, 1997, the apportionable income of an interstate motor carrier of persons or property, or both, doing business in Wisconsin, shall be apportioned to Wisconsin on the basis of the arithmetical average of the following 2 factors:
(a) The ratio of the gross receipts from carriage of persons or property, or both, first acquired for carriage in Wisconsin to the total gross receipts from carriage of persons or property, or both, everywhere.
(b) The ratio of ton miles of carriage in Wisconsin to ton miles of carriage everywhere.
(3) SUBSTITUTION OF FACTORS. Whenever gross receipts data is not available the department may authorize or direct substitution of a similar factor, such as gross tonnage, and whenever ton mile data is not available the department may similarly authorize substitution of a similar factor, such as revenue miles.
(4) MERCANTILE AND MANUFACTURING BUSINESSES. This section does not apply to any mercantile or manufacturing business which engages in some interstate carriage as an incident of the mercantile or manufacturing business.
The rule contained in this order shall take effect for taxable years beginning on or after January 1, 1997.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
Under current law, interstate bus companies apportion income to the state using the standard three-factor formula that most businesses use. Section Tax 2.47 is repealed and recreated to require interstate bus companies to apportion income to the state based on the two-factor formula currently applied to interstate motor carriers.
Under the rule, interstate bus companies will apportion income to the state based on the average of the ratio of gross receipts from the transport of customers in Wisconsin to these gross receipts everywhere, plus the ratio of ton miles of carriage in Wisconsin to these ton miles everywhere. “Ton mile” is defined in the rule to be the movement of one ton of persons or property, or both, the distance of one mile, with each person considered the equivalent of 200 pounds for carriage purposes.
Information from the 1994 tax filing season indicates that interstate bus companies have little or no net income subject to apportionment in the state. It is believed that the change in the tax rule could have a positive or negatives fiscal effect on individual interstate bus companies subject to tax in the state, but these changes are likely to be minimal. Thus, the impact on state tax revenues from the rule change is estimated to be minimal, but it is uncertain whether it will be positive or negative.
Department of Transportation
Notice is hereby given that pursuant to ss. 85.16(1) and 348.07(4), Stats., interpreting s. 348.07(4), Stats., the Department of Transportation will hold a public hearing at the following locations to consider the revision of ch. Trans 276, Wis. Adm. Code, relating to allowing the operation of double bottoms and certain other vehicles on certain specified highways.
Hearing Information
May 29, 1996 County Courthouse
Wednesday County Boardroom
1:00 p.m. 626 Main St.
Darlington, WI
May 30, 1996 Suring Village Hall
Thursday 604 East Main Street
1:00 p.m. Suring, WI
