The projected net annualized fiscal impact on state funds of the proposed rule is: $0.00.
Initial Regulatory Flexibility Analysis
The 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, WI 53708 (608) 266-0495.
Notice of Hearing
NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Psychology Examining Board in ss.
15.08 (5) (b) and
227.11 (2), Stats., and interpreting s.
455.045, Stats., the Psychology Examining Board will hold a public hearing at the time and place indicated below to consider an order to amend s.
Psy 2.02 (2) and
(3), relating to the scheduling of examinations.
Hearing Date, Time and Location
Date: March 27, 2002
Time: 9:15 a.m.
Location: 1400 East Washington Avenue
Room 180
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 12, 2002, to be included in the record of rule-making proceedings.
Analysis prepared by the Department of Regulation and Licensing.
Statute interpreted: s.
455.045, Stats.
Currently, s.
Psy 2.02, Wis. Admin. Code, requires that the board schedule examinations on the professional practice of psychology at least twice a year. Examinations are now administered by computer. This proposed rule-making order will eliminate a lengthy lead time prior to the examination that was needed when the examination was administered and scored manually. The same rule requires an applicant to complete all application materials “before the first of the month immediately prior to" a board meeting before taking the examination on the elements of practice essential to the public health, safety or welfare. Since the board meets on a different date each month, another proposed rule change would make the lead time for this requirement easier to administer.
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 Hearing
Notice is hereby given that, pursuant to ss.
71.80 (1) (c) and
227.11 (2) (a), Stats., and interpreting ss.
71.01 (5) (g),
71.03 (2),
71.20 (1),
71.55 (3),
71.80 (18),
77.51 (3r),
77.58 and
77.75, Stats., the Department of Revenue will hold a public hearing at the time and place indicated below, to consider the amendment of rules relating to returns of persons other than corporations that relate to income, and sales and use tax returns.
Hearing Date, Time and Location
The hearing will be held at 1:00 p.m. on Tuesday, March 12, 2002, in Room 6N-8 (6th floor) of the State Revenue Building, located at 2135 Rimrock Road, Madison, WIsconsin.
Handicap access is available at the hearing location.
Analysis Prepared by the Department of Revenue
SECTION 1. Tax 2.08 (1) (a) 2. and 3. are revised, to conform language to Legislative Council Rules Clearinghouse (“Clearinghouse") standards.
SECTIONS 2 AND 5. Tax 2.08 (1) (a) 4., 5., 6. to 15. and 17. to 28. are renumbered Tax 2.08 (1) (a) 5., 6., 9. to 22., 24. and 26. to 32., due to the addition and deletion of forms as described in sections 3, 4 and 6.
As renumbered, Tax 2.08 (1) (a) 6. is revised, to provide that form 1X is used to amend telefile and netfile returns.
As renumbered, Tax 2.08 (1) (a) 15. is revised, to include information about forms described in section 3.
As renumbered, Tax 2.08 (1) (a) 18. is revised, to correct the name of schedule DC.
SECTIONS 3 AND 6. Tax 2.08 (1) (a) 4., 7., 8., 23. and 25. are created, to list new or previously unlisted forms.
SECTION 4. Tax 2.08 (1) (a) 16. is repealed, to remove obsolete schedule EICW.
SECTION 7. Tax 2.08 (1) (b) 3. is revised, to change the name of form 3S as a result of replacing the temporary recycling surcharge with a recycling surcharge.
SECTIONS 8 AND 9. Tax 2.08 (1) (b) 5. and 6. are renumbered Tax 2.08 (1) (b) 7. and 8., due to the addition of forms as described below.
As renumbered, Tax 2.08 (1) (b) 7. is revised, to correct the name of schedule DC.
Tax 2.08 (1) (b) 5. and 6. are created, to list new or previously unlisted forms.
SECTION 10. Tax 2.08 (3) is renumbered Tax 2.08 (3) (a) (intro.) and revised, to reflect the creation of subdivisions 1. to 3. as explained in section 11.
SECTION 11. Tax 2.08 (3) (a) 1. to 3. are created, to provide updated filing procedures, including filing by electronic means and delivering as prescribed per the creation of s.
71.01 (5g), Stats., and the amendment to s.
71.80 (18), Stats., by
1997 Wis. Act 27.
Tax 2.08 (3) (b) to (e) are created, to provide authority for the department to require certain tax return preparers and tax preparation firms to file returns by electronic means, and to provide exceptions to the requirement.
Both notes at the end of Tax 2.08 are revised, to update the department office location and mailing address and to include additional statutory references.
SECTION 12. Tax 11.01 (1) (title) is created, to clarify the context of the subsection.
SECTION 13. Tax 11.01 (1) (b) is revised, to provide that the form may also be used to file refund claims or report additional taxes for prior periods.
SECTIONS 14 AND 16. Tax 11.01 (1) (c), (d), (e) and (h) are repealed, to remove obsolete forms S-013, S-014, SU-002 and S-108.
SECTIONS 15 AND 17. As a result of the repeals in sections 14 and 16, Tax 11.01 (1) (f) and (g) are renumbered Tax 11.01 (1) (c) and (d), and Tax 11.01 (1) (i) to (k) are renumbered Tax 11.01 (1) (e) to (g).
As renumbered, Tax 11.01 (1) (d) is revised, to reflect the new number of the department of transportation form for aircraft sales.
SECTION 18. Tax 11.01 (2) is repealed and recreated, to provide updated filing procedures, including filing by electronic means and delivering as prescribed per the creation of s.
77.51 (3r), Stats., by
1997 Wis. Act 27; to provide authority for the department to require that certain sales and use tax returns be filed by electronic means and provide exceptions to the requirement; and to move an address to a note, per Clearinghouse standards.
Both notes at the end of Tax 11.01 are revised, to provide the department office location and update the mailing address, and to include an additional statutory reference.
SECTION 1. Tax 2.08 (1) (a) 2. and 3. are amended to read:
Tax 2.08 (1) (a) 2. Form 1A. Income tax. This is an optional short form return which that may be used by individuals who are full-year Wisconsin residents and filing as married filing a joint return, head of household or single.
3. Form WI-Z. Income tax. This is an optional short form return which that may be used by individuals who are full-year Wisconsin residents and filing as married filing a joint return or single.
SECTION 2. Tax 2.08 (1) (a) 4., 5. and 6. to 15. are renumbered Tax 2.08 (1) (a) 5., 6. and 9. to 18. and as renumbered Tax 2.08 (1) (a) 6., 15. and 18. are amended to read:
Tax 2.08 (1) (a) 6. Form 1X. Income tax - amended return. This return may be used by full-year Wisconsin resident individuals to amend form 1, 1A or WI-Z , or returns filed using telefile or netfile.
15. Form CN-ES. Composite estimated tax voucher. This form may be used by nonresident athletes, directors, partners, members or shareholders using form 1CNA, 1CND, 1CNP or 1CNS.
18. Schedule DC. Development zone credits zones credit.
SECTION 3. Tax 2.08 (1) (a) 4., 7. and 8. are created read:
Tax 2.08 (1) (a) 4. Telefile and netfile worksheet. Income tax. This is a worksheet that may be used by single individuals under age 65 who file by telephone using telefile or by computer using netfile. Only eligible individuals who have been selected by the department to file in this manner may use telefile or netfile.
7. Form 1CNA. Combined individual income tax return for nonresident members of professional athletic teams.
8. Form 1CND. Combined individual income tax return for nonresident directors of corporations.
SECTION 4. Tax 2.08 (1) (a) 16. is repealed.
SECTION 5. Tax 2.08 (1) (a) 17. to 20., 21. and 22. to 28. are renumbered Tax 2.08 (1) (a) 19. to 22., 24. and 26. to 32.
SECTION 6. Tax 2.08 (1) (a) 23. and 25. are created to read:
Tax 2.08 (1) (a) 23. Schedule MS. Manufacturer's sales tax credit.
25. Schedule RS. Recycling surcharge.
SECTION 7. Tax 2.08 (1) (b) 3. is amended to read:
Tax 2.08 (1) (b) 3. Form 3S. Partnership temporary recycling surcharge.
SECTION 8. Tax 2.08 (1) (b) 5. and 6. are renumbered Tax 2.08 (1) (b) 7. and 8. and as renumbered Tax 2.08 (1) (b) 7. is amended to read:
Tax 2.08 (1) (b) 7. Schedule D DC. Development zone credits zones credit.
SECTION 9. Tax 2.08 (1) (b) 5. and 6. are created to read:
Tax 2.08 (1) (b) 5. Form 3U. Underpayment of estimated recycling surcharge by partnerships.
6. Schedule 3Z. Manufacturer's sales tax credit.
SECTION 10. Tax 2.08 (3) is renumbered Tax 2.08 (3) (a) (intro.) and amended to read:
Tax 2.08 (3) (a) (intro.) All forms and information required to be filed or furnished by persons other than corporations shall be filed or furnished by providing the information requested on the appropriate forms, signing the returns or forms as appropriate ,and delivering them to the department or mailing them to the address specified by the department on the form or in the instructions. and submitting them by one of the following means:
SECTION 11. Tax 2.08 (3) (a) 1. to 3., (b), (c), (d) and (e) are created to read:
Tax 2.08 (3) (a) 1. Mailing them to the address specified by the department on the form or in the instructions.
2. Delivering them to the department or to the destination that the department or the department of administration prescribes.
3. Filing them by the use of electronic means as prescribed by the department.
Note to Revisor: Insert the following note at the end of Tax 2.08 (3) (a):
