Wisconsin is required to comply with the BART requirements for BART-affected sources under
42 USC 7491 and
7492 and
40 CFR 51.300 to
51.309. The Department has the authority to promulgate this rule under s.
285.11 (6), Wis. Stats.
Staff time required
The department estimates approximately 1,200 hours of staff time will be required to develop the BART rule.
Comparison with federal requirements
Section 169A of CAA calls for EPA to promulgate regulations that address the visibility impairment in Class I areas. To fulfill the CAA requirements, EPA first promulgated regulations in 1980 to address the visibility impairment that is “reasonably attributable" to one or a small group of sources. These regulations affected 35 States containing Class I areas. Wisconsin was not among the affected States.
In 1999, EPA published another regulation to put in place a national regulatory program that addressed both “reasonably attributable" and “regional haze" visibility impairment. The regional haze is the visibility impairment caused by the cumulative air pollutant emissions from numerous sources over a wide geographic area. With the Regional Haze Regulations EPA called for all states to establish goals and emission reduction strategies for improving visibility in Class I areas. Since these regulations were legally challenged, EPA revised them according to the court decision and reissued them in the Federal Register on July 6, 2005 (70 FR 39104). The Department is proposing the BART rule to address the BART provision of these regulations.
Affected sources' compliance with certain other federal requirements may constitute compliance with BART requirements. For example facilities affected by the national emission standards for hazardous air pollutants (NESHAP) must meet the maximum Achievable Control Technology (MACT). It is expected that the MACT level of control may satisfy the BART requirements regarding PM emissions.
Also as mentioned above, CAIR, another federal program, may be considered as substitute for BART for electric generating units (EGUs).
Entities affected by the rule
The proposed BART rule would apply to major stationary sources meeting certain criteria. The Department has preliminarily identified the affected sources. They are in the following categories:
Electric generating facilities
There are approximately 10 facilities in this category. They may not be affected by the proposed BART rule, because States are provided with discretion to accept compliance with CAIR as sufficient for the BART level of control.
Pulp and paper facilities
There are approximately 7 facilities in this category
Manufacturing of chemicals including paint
There are approximately three facilities in this category
Foundries
There are approximately three facilities in this category
Wisconsin Department of Administration (Wis DOA)
There is one State facility (heating plant) for which Wis DOA is responsible.
Oil refinery
There may be one facility in this category
Lime manufacturing
There may be one facility in this category
Natural Resources
Subject
Objective of the rule. Within the next 12 - 18 months, revise the solid waste (SW) rules (Ch.
NR 520) to remove a provision which requires the Department to modify the landfill license surcharge fee if the balance in the program revenue account exceeds a specified level.
Policy analysis
A rule revision package was approved in 2003 which revised Ch.
NR 520 to increase SW facility plan review and license fees, including the landfill license fee surcharge. As part of the rule revision package, language was added to the chapter which required that, beginning in FY05, if the account balance at the end of the previous fiscal year is greater than 8% of the expenditure level of the program revenue account authorized in s.
20.370 (2) (dg), Stats., the DNR must submit to the NR Board proposed rule revisions to modify the surcharge fee to more closely align revenues with expenditures. Eight percent of the expenditure level in the account is about $250,000. In both FY04 and FY05, the account balance exceeded the limit by about $150,000; however, long-term projections for the account show a projected deficit by FY07. It's become apparent that trying to maintain the account balance at the 8% level is not practical. The Waste Program has been fiscally responsible in how they manage this account and hold annual public meetings to report on the status of the account. Interested groups are SW landfill owners (private & public) & manufacturing businesses, since the surcharge fee applies to SW disposed of at landfills.
Statutory authority
Staff time required
76 hours.
Comparison with federal requirements
The proposed rule/board action conforms to and does not exceed federal regulations.
Revenue
Subject
Ss.
Tax 1.12 and
2.04, relating to electronic funds transfer, information returns, and wage statements.
Entities affected by the rule
Pass-through entities that have Wisconsin income allocable to a partner, member, shareholder, or beneficiary that is a nonresident of Wisconsin. This includes partnerships, limited liability companies, tax-option corporations, estates, and trusts that are treated as pass-through entities for federal income tax purposes.
Employers required to file Form WT-7, Employers Annual Reconciliation of Wisconsin Income Tax Withheld from Wages.
Accounting firms, payroll companies, and other entities that prepare and file Wisconsin returns for the above-listed entities.
Comparison with federal requirements
The department is not aware of any existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Policy analysis
Objective of the rule. The objectives of the proposed rule are to:
•
Create a provision specifying that income and franchise tax withholding payments of pass-through entities are required to be made by electronic funds transfer (EFT).
•
Change a provision to specify that EFT payments made by automated clearing house (ACH) debit transfer may be initiated up until 4:00 p.m. on the due date of the payment.
•
Create a provision specifying that the department may require pass-through entities to file returns for nonresident withholding taxes by electronic means.
•
Create a provision specifying that the department may require Form WT-7, Employers Annual Reconciliation of Wisconsin Income Tax Withheld from Wages, to be filed by electronic means.
•
Update notes to list current street and mailing addresses.
Policy analysis:
Existing policies are as set forth in the rules.
In addition, new policies are being proposed, whereby the department may require that certain returns be filed by electronic means and certain payments be made by electronic funds transfer (EFT), as authorized under ss.
71.63 (3m),
71.738 (2), and
73.029, Wis. Stats.
If the rules are not changed, they will be incorrect in that they will not reflect current law, or current or proposed department policy.
Statutory authority
227.11 (2) (a), Stats.
Staff time required
The department estimates it will take approximately 100 hours to develop this rule order
