The proposed rule will not have an effect on small businesses.
Notice of Hearing
Regulation & Licensing
Notice is hereby given that pursuant to authority vested in the Department of Regulation and Licensing in ss. 227.11 (2) and 440.62 (5) (b), Stats., and interpreting s. 440.62 (5) (b), Stats., the Department of Regulation and Licensing will hold a public hearing at the time and place indicated below to consider an order to amend s. RL 62.11 (1) (L), relating to holding classes outside of the classroom.
Hearing Information
April 3, 2000 1400 East Washington Ave.
Monday Room 179A
10:15 A.M. 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 Regulation and Licensing, Office of Administrative Rules, P.O. Box 8935, Madison, Wisconsin 53708. Written comments must be received by April 17, 2000 to be included in the record of rule-making proceedings.
Analysis prepared by the Department of Regulation and Licensing
Statutes authorizing promulgation: ss. 227.11 (2) and 440.62 (5) (b)
Statute interpreted: s. 440.62 (5) (b)
The Department of Regulation and Licensing proposes to revise its rules to allow students in a barbering and cosmetology practitioner, manicuring, aesthetician or electrologists school program to attend classes outside of their school. Under current rules, classes may only be held at the location of the school identified in its latest application. These proposed rules would allow students to receive classroom credit for visiting an actual establishment.
The department believes it is important for students to receive exposure to the current industry trends and techniques necessary for the protection of the health, safety and welfare of the Wisconsin citizenry.
Fiscal Estimate
1. The anticipated fiscal effect on the fiscal liability and revenues of any local unit of government of the proposed rule is: $0.00.
2. The projected anticipated state fiscal effect during the current biennium of the proposed rule is: $0.00.
3. The projected net annualized fiscal impact on state funds of the proposed rule is: $0.00.
Initial Regulatory Flexibility Analysis
These proposed rules will be reviewed by the department through its Small Business Review Advisory Committee to determine whether there will be an economic impact on a substantial number of small businesses, as defined in s. 227.114 (1) (a), Stats.
Copies Of Rule And Contact Person
Copies of this proposed rule are available without cost upon request to: Pamela Haack, Department of Regulation and Licensing, Office of Administrative Rules, 1400 East Washington Avenue, Room 171, P.O. Box 8935, Madison, Wisconsin 53708 (608) 266-0495.
Notice of Proposed Rule
Revenue
Notice is hereby given that, pursuant to s. 71.80(1)(c), Stats., and interpreting ss. 71.03(6m), 71.51 to 71.55, 71.58(1)(b), 71.74(8)(a), 71.75(2) and (7), 71.77(2) and 71.82(1)(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 March 15, 2000, 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. 71.03(6m), 71.51 to 71.55, 71.58(1)(b),
71.74(8)(a), 71.75(2) and (7), 71.77(2) and 71.82(1)(c)
SECTION 1. Tax 14.01(1) and (2)(intro.) are revised, to conform language and punctuation to Legislative Council Rules Clearinghouse (“Clearinghouse") standards.
SECTION 2. Tax 14.01(2)(a), (b), (c) and (d) are renumbered Tax 14.01(2)(b), (c), (d) and (a), to place the definitions in alphabetical order after changing “general relief" to “county relief," to conform to Clearinghouse standards. As renumbered, Tax 14.01(2)(a) is revised, to update language relating to county relief and Tax 14.01(2)(b) is revised, to conform language to Clearinghouse standards.
SECTION 3. Tax 14.01(3)(a) is revised, to conform language to Clearinghouse standards.
Tax 14.01(4) is revised, to reflect proper filing procedures and to conform style to Clearinghouse standards.
SECTIONS 4, 5 AND 6. Tax 14.01(5)(a) is renumbered Tax 14.01(5)(a)(intro.) and revised, Tax 14.01(5)(a)1. and 2. are created and Tax 14.01(5)(b) is revised, to reflect proper filing deadlines and statutory references, relating to filing an original or amended homestead credit claim.
Tax 14.01(6) is revised, to clarify a provision relating to deceased persons and to conform style and punctuation to Clearinghouse standards.
SECTIONS 7 AND 8. Tax 14.01(7) is renumbered Tax 14.01(7)(a)(intro.) and revised, and Tax 14.01(7)(a)1. to 4. and (b) are created, to reflect proper procedures for adjusting incorrect claims.
SECTION 9. Tax 14.01(8) is revised, to more accurately reflect the content of the subsection and update the provisions relating to the imposition of interest, and to conform punctuation to Clearinghouse standards.
SECTIONS 10 AND 11. Tax 14.02(2)(c) is repealed and Tax 14.02(9) is revised, and notes are created, to place a mailing address in a note rather than in the text of the rule, to conform to Clearinghouse standards.
Tax 14.02(5) is revised, to reflect proper terminology relating to property taxes.
Tax 14.02(10) is revised, to conform format to Clearinghouse standards.
Tax 14.02(11) is revised, to clarify that a person who is deceased cannot be a claimant.
SECTIONS 12 AND 13. Tax 14.03(2)(intro.) is created and Tax 14.03(3)(a), (b) and (c)2. are revised, to conform style and punctuation to Clearinghouse standards.
Tax 14.03(4)(b)(intro.) is revised, to reflect the content of the paragraph as amended.
Tax 14.03(4)(b)2. is revised, to clarify a provision relating to support payments.
SECTION 14. Tax 14.03(4)(b)3. is repealed and recreated, to update provisions relating to cash public assistance and county relief and to list additional items of income that are includable.
SECTIONS 15 AND 16. Tax 14.03(4)(b)5.(intro.) is revised and Tax 14.03(4)(b)5.e. is created, to clarify provisions relating to social security payments.
Tax 14.03(4)(b)5.a. is revised, to conform punctuation to Clearinghouse standards.
SECTION 17. Tax 14.03(4)(b)7. is revised, to clarify a provision relating to payments to survivors of deceased veterans.
Tax 14.03(4)(b)11. is revised, to clarify a provision relating to scholarship income.
Tax 14.03(4)(b)12. is revised, to update terminology relating to unemployment insurance.
Tax 14.03(4)(b)14. and 15. are revised, to update and clarify provisions relating to gain from the sale of a personal residence, pursuant to the amendment of s. 71.01(6), Stats., by 1997 Wis. Act 37.
Tax 14.03(4)(b)20. is revised, to update terminology relating to Native Americans.
SECTION 18. Tax 14.03(4)(b)23.(intro.) and a. to i. are renumbered Tax 14.03(4)(c)(intro.) and 1. to 9., to list items deducted in determining Wisconsin adjusted gross income in a separate paragraph. As renumbered, Tax 14.03(4)(c)(intro.) is revised, to add a reference to items deducted in determining limited liability company income or losses, and Tax 14.03(4)(c)6. is revised, to add a reference to contributions to SIMPLEs and to conform punctuation to Clearinghouse standards.
SECTION 19. Tax 14.03(5) is repealed and recreated, to clarify provisions relating to exclusions from income and list additional items that constitute exclusions from income. This includes previously reported scholarship income, pursuant to the amendment of s. 71.52(6), Stats., by 1997 Wis. Act 27.
SECTION 20. Tax 14.04(2) is revised, to remove obsolete language relating to general property tax relief.
Tax 14.04(3)(b) and (c) are revised, to clarify various provisions relating to property taxes accrued.
Tax 14.04(4)(a) is revised, to remove obsolete provisions relating to verification of property taxes accrued.
Tax 14.04(4)(b)1. and 2. are revised, to conform punctuation to Clearinghouse standards.
Tax 14.04(4)(c) is revised, to clarify a provision relating to ownership of a mobile home and to conform language to Clearinghouse standards.
SECTION 21. Tax 14.04(5) is repealed and recreated, to update provisions relating to the reduction of property taxes accrued when certain public assistance payments are received.
SECTIONS 22 AND 23. Tax 14.04(8)(a) and (b) are revised and Tax 14.04(8)(c) is created, to clarify various provisions relating to allowable property taxes for a co-owned homestead.
SECTION 24. Tax 14.04(9)(a) and (b), (10)(a) and (11) are revised, to clarify various provisions relating to property taxes accrued and to conform language and punctuation to Clearinghouse standards.
SECTION 25. Tax 14.05(2) is repealed and recreated, to replace quoted statutory language relating to definitions with references to the statutes, and to provide that certain separate payments to a landlord are considered gross rent.
SECTIONS 26, 27,31, 32 AND 33. Tax 14.05(3)(b) is repealed and Tax 14.05(13)(a) is created, to place a provision regarding indirect rent payments by a governmental agency in a subsection relating to low-income housing.
As a result of the repeal of Tax 14.05(3)(b), Tax 14.05(3)(c) and (d) are renumbered Tax 14.05(3)(b) and (c). As renumbered, Tax 14.05(3)(b) is revised, to clarify a provision relating to property taxes for a homestead not owned by the claimant.
Due to the creation of new Tax 14.05(13)(a), the existing Tax 14.05(13)(a)(intro.) and (b) are renumbered Tax 14.05(13)(b) and (c). Tax 14.05(13)(a)1., 2. and 3. are repealed and Tax 14.05(13)(b) as renumbered is revised, to clarify a provision relating to computing rent paid for occupancy when subsidy payments from a governmental agency are received by the landlord.
SECTION 28. Tax 14.05(4)(a) is revised, to conform language to Clearinghouse standards.
Tax 14.05(4)(b) is revised, to clarify a provision relating to paying rent for more than one homestead during the year.
Tax 14.05(4)(c) is revised, to update procedures relating to preparing a rent certificate, and to conform language and punctuation to Clearinghouse standards.
Tax 14.05(4)(e) is revised, to update procedures relating to preparing a rent certificate when one cannot be obtained from the landlord.
SECTION 29. Tax 14.05(5) is repealed and recreated, to update provisions relating to the reduction of rent constituting property taxes accrued when certain public assistance payments are received.
SECTION 30. Tax 14.05(7) is revised, to replace quoted statutory language relating to non-arms length rental with explanatory language.
Tax 14.05(8)(a) and (d)(intro.) and 1. to 3., (12) and (13)(title) are revised, to conform language and punctuation to Clearinghouse standards.
Tax 14.05(8)(b) is revised, to reference s. 71.53(2)(e), Stats., to reflect the department's position that the paragraph also interprets that statute.
Tax 14.05(8)(c) is revised, to reflect the department's position that par. (c) applies to both par. (a) and par (b).
Tax 14.05(9)(a) is revised, to clarify a provision relating to joint occupancy of a rental unit.
SECTION 34. Tax 14.05(14)(a)1. is revised, effective with rent paid for calendar year 2000, to increase the “standard rate" for rent paid for occupancy by residents of nursing homes or long-term care facilities from $40 per week to $100 per week. This rate more accurately reflects the portion of payments to those types of facilities that constitutes rent paid for occupancy. It also more closely approximates the rent paid for occupancy as computed using the other department-approved method, the “percentage of building occupancy expenses" method. The standard rate has not been changed since March 1990.
Tax 14.05(14)(a)2. is revised, to include substantive material from an example, relating to the “percentage of building occupancy expenses" method of computing rent paid for occupancy by residents of nursing homes or long-term care facilities.
SECTIONS 35 AND 36. Tax 14.05(14)(b) is renumbered Tax 14.05(14)(b)1. and Tax 14.05(14)(b)2. is created, to clarify that a nursing home resident who received medical assistance during the year but is no longer receiving the assistance may be eligible to claim a homestead credit.
SECTION 37. Tax 14.06(title), (1) and (3)(c)(intro.) are revised, to conform punctuation to Clearinghouse standards.
Text of Rule
