Surrounding state animal health programs are broadly comparable to those in Wisconsin, but differ in a number of ways. State programs reflect differences in animal populations, animal-based industries, and disease threats. Programs for historically important diseases, such as tuberculosis and brucellosis, tend to be fairly similar between states and are based on well-established federal standards. Programs for newer diseases or newer forms of agriculture, such as farm-raised deer and aquaculture, tend to be more variable.
Animal health fees fund about 19% of Wisconsin's animal health program operations. In the surrounding states, by contrast, animal health program operations are funded almost entirely by state general fund appropriations. Some states charge almost no license fees. Other states charge fees but deposit them to the state general fund (so they do not have a direct impact on program appropriations).
Minnesota
The state-funded portion of Minnesota's animal health program is funded 98% by state general fund appropriations and 2% by industry fees. The farm-raised deer (chronic wasting disease control) program is the only program that charges fees. That fee is $10 per farm-raised deer, up to maximum of $100 per herd.
Iowa
The state-funded portion of Iowa's animal health program is funded 100% by state general fund appropriations. Iowa charges nominal industry fees that are deposited to the state general fund. The cost to collect the fees (which are set by statute) exceeds the amount of revenue produced. Fees include the following:
• $50 for an annual animal market license, plus $10 for each market agent.
• $25 for an annual animal dealer license, plus $10 for each dealer agent.
• $5 for an annual pig dealer license, plus $3 for each dealer agent.
• $3 for an annual poultry buyer license.
• $10 for an annual hatchery license.
• $25 to register a livestock brand for 5 years.
• $10 for an annual sheep dealer license.
• $10 for an annual bull breeder license.
Michigan
The state-funded portion of Michigan's animal health program is funded 95% by state general fund appropriations, 2% by segregated fees from racing, and 3% by animal industry fees. Michigan fees include the following:
• $400 for an annual livestock market (auction) license.
• $250 for an annual livestock collection point (buy station) license.
• $150 for an annual horse market (auction) license.
$50 for an annual livestock dealer license.
• $100 for an annual fish farm license ($75 for a renewal).
Illinois
The state-funded portion of Illinois' animal health program is funded 100% by state general fund appropriations, except that part of its poultry program (eggs) is funded by industry fees. The state also charges some lab testing fees for non-traditional diseases. Illinois charges nominal license fees that are deposited to the state general fund. The cost to collect the fees (which are set by statute) exceeds the amount of revenue produced. Fees include the following:
• $200 for an annual livestock market (auction) license.
• $25 for an annual livestock dealer license ($10 for a renewal license), plus $10 for each additional business location and $5 for each dealer agent.
• $25 for an annual feeder swine dealer license ($10 for a renewal license), plus $5 for each dealer agent.
Notice of Hearing
Commerce
(Financial Assistance for Businesses and Communities)
NOTICE IS HEREBY GIVEN that pursuant to s.
560.206, Stats., the Department of Commerce will hold a public hearing on proposed rules in ch.
Comm 133, Wis. Adm. Code, relating to implementing a film production accreditation program.
The public hearing will be held as follows:
Date and Time:
|
Location:
|
July 17, 2007
(Tuesday)
Commencing
at 9:00 a.m.
|
Thompson Commerce Center
Third Floor, Room 3B
201 West Washington Ave.
Madison, Wisconsin
|
Interested persons are invited to appear at the hearing and present comments on the proposed rules. Persons making oral presentations are requested to submit their comments in writing, via e-mail. Persons submitting comments will not receive individual responses. The hearing record on this proposed rulemaking will remain open until July 20, 2007, to permit submittal of written comments from persons who are unable to attend the hearing or who wish to supplement testimony offered at the hearing. All written comments should be submitted by e-mail to
srockweiler@commerce.state.wi.us. If e-mail submittal is not possible, written comments may be mailed to Sam Rockweiler, Department of Commerce, Division of Environmental and Regulatory Services, P.O. Box 14427, Madison, WI 53708-0427.
This hearing will be held in an accessible facility. If you have special needs or circumstances that may make communication or accessibility difficult at the hearing, please call Sam Rockweiler at (608) 266-0797 or (608) 264-8777 (TTY) 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 upon a request from a person with a disability.
3. Explanation of Agency Authority. Sections
560.206 (1) and
(4) of the Statutes require the Department to promulgate rules for implementing and administering a program to accredit film productions for the purposes of sections
71.07 (5f) and
(5h),
71.28 (5f) and
(5h), and
71.47 (5f) and
(5h) of the Statutes. Section
227.11 (2) (a) of the Statutes authorizes the Department to promulgate rules interpreting the provisions of any Statute administered by the Department.
4. Related Statute or Rule. The Department has rules for several other programs associated with tax credits, but none of those programs relate to accrediting film productions or establishing film production companies.
5. Plain Language Analysis. The proposed rules specify (1) the eligibility requirements for film productions to become accredited; (2) the documentation that must be submitted to receive accreditation and to receive acceptance of incurred expenses that are related to tax credits for producing a film production in Wisconsin; (3) the documentation that must be submitted to receive acceptance of incurred expenses that are related to tax credits for establishing a film production company in Wisconsin; (4) the Department's response to the submitted documentation; and (5) use of the Department's response when filing claims with the Department of Revenue for the corresponding tax credits.
6. Summary of, and Comparison With, Existing or Proposed Federal Regulations. A federal tax incentive program for film and television productions is available under Section
181 of the Internal Revenue Code. Under the program, investors in qualifying film and television productions may elect to immediately deduct the cost of qualifying film expenditures in the year the expenditures occur. The program is in effect for qualifying productions commencing before January 1, 2009. The federal deduction applies to qualifying productions up to $15 million, or up to $20 million if the production occurs in a qualifying distressed area. The incentive can be used in conjunction with any state film incentive. The Web site reference for the section in the Code is
http://www.law.cornell.edu/uscode/html/uscode26/ usc_sec_26_00000181----000-.html.
7. Comparison With Rules in Adjacent States.
Michigan. In Michigan, rebates range from 12 to 20 percent, depending on the amount of the production spending in the state. According to the Director of the Michigan Film Office, there are no administrative rules for the program, but guidelines are available through the Office's Web site at
http://www.michigan.gov/hal/0,1607,7-160-17445_19275_37781---,00.html.
Minnesota. Minnesota offers exemptions from sales and lodging taxes, and a rebate of 15 percent for eligible production costs incurred in the state. An Internet based search did not reveal any administrative rules for the program, but guidelines are available through the following Web site:
http://www.mnfilmtv.org.
Iowa. Iowa enacted legislation on May 17, 2007, that (1) offers producers a transferable income tax credit of 25 percent of qualified in-state expenditures, (2) offers investors the same credit, and (3) offers Iowa-based companies or Iowa residents a 100-percent income exclusion for monies earned from certified projects. No administrative rules have been developed yet for this program. Further information is available through the following Web site:
http://www.traveliowa.com/film/incentives.html.
Section
528.20 of the rules defines “Illinois resident" as “an individual who is domiciled in this State during the accredited production. Except in a case where the applicant has actual knowledge, as shown in its books and records, that an individual is not an Illinois resident, the possession by an individual of an driver's license or other identification issued by this State prior to the commencement of the accredited production shall be sufficient proof that the individual is an Illinois resident and the address on the license or identification shall be deemed correct." The proposed Wisconsin rules do not include a definition of resident, but require residents to meet Department of Revenue residency criteria.
Under section 528.30, an applicant must file a written statement or other documentation showing that receiving the tax credits was essential to the decision to locate the accredited production in Illinois. According to the rules, “The documentation must show that the applicant has multi-state or international location options and could reasonably locate outside the State, or can demonstrate that at least one other state or nation is being considered for the accredited production, or other documentation showing that the receipt of the credit is a major factor in the applicant's decision to locate the accredited production in Illinois." The proposed Wisconsin rules require that in order for a production to become accredited, the production would not occur in Wisconsin without the tax benefits.
Under section 528.40, an application must be submitted at least 24 hours prior to the start of principal filming or taping. The proposed Wisconsin rules do not specify a submittal deadline prior to filming or taping. Section
528.40 also clarifies whether one or more applications can be filed for television shows with two or more episodes. The proposed Wisconsin rules do not differentiate for television shows with multiple episodes.
Section
528.50 gives an applicant 30 days to correct any deficiencies in the application, and provides 30 days to amend and re-submit an application after a denial. There are no similar timing deadlines in the proposed Wisconsin rules. Also in Section
528.50, Illinois will consider, in its evaluation of the application, whether awarding the credit will result in an overall positive impact to Illinois. Under the general eligibility criteria in the proposed Wisconsin rules, an accredited production must enhance economic development in Wisconsin.
Section
528.62 requires an applicant to quarterly submit economic impact data on jobs created and retained, and production costs. There is no such reporting requirement in the proposed Wisconsin rules, other than the information and documentation that must be submitted following completion of the accredited production, for the Department's verification and release of the tax credits.
Section
528.65 describes issuance of an “accredited production certificate" upon approval of an application. Section
528.70 details the procedures for the applicant to request a “tax credit certificate," certifying the actual amount of the credit awarded to the applicant at any time following the completion of the accredited production, but in no event later than two years following the completion of the production. This process is similar to what is described in the proposed Wisconsin rules, other than the two-year restriction. The Illinois rules also require attestation by a certified public accountant supporting the expenditures incurred by the applicant, which is not required in the Wisconsin rules.
Section
528.75 specifies the amount and duration of the tax credits. The amounts consist of (1) for productions commencing before May 1, 2006, a credit of 25 percent of the approved Illinois labor expenditures, plus an additional 10 percent for employees who earn more than $1,000 on the production and who live in geographic areas of high poverty or high unemployment; and (2) for productions commencing on or after May 1, 2006, a credit of 20 percent of the approved Illinois labor expenditures, plus an additional 15 percent for employees who earn more than $1,000 on the production and who live in geographic areas of high poverty or high unemployment. For tax years ending prior to July 11, 2005, the credit cannot be carried forward or back. For tax years ending on or after July 11, 2005, any excess credits may be carried forward for five years. The Wisconsin amounts differ by including (1) a credit of 25 percent of the salary or wages for all employees of the claimant – but capped at $25,000 per employee, and not including the two highest paid employees; (2) a credit of 25 percent of the production expenditures; and (3) a credit of 100 percent of the sales or use taxes paid for tangible personal property and taxable services that are used directly in producing an accredited production. The Wisconsin duration differs by (1) not allowing any credits to be carried forward, but (2) allowing unlimited refund of any unused credits for production expenditures.
Section
528.85 provides details for the transfer of the tax credits. The Wisconsin rules and legislation do not allow any transfer of credits.
The Illinois rules do not include any requirement that is similar to the proposed Wisconsin requirement that the production must not conflict with a desired brand image of Wisconsin.
8. Summary of Factual Data and Analytical Methodologies. The data and methodology for developing these rules were derived from and consisted of (1) incorporating the criteria in
2005 Wisconsin Act 483; (2) incorporating applicable best practices the Department has developed in administering similar programs for economic development, business development, and tax-credit verification; (3) soliciting and utilizing input from the Department of Revenue, and from representatives of the stakeholders who are expected to participate in this program; and (4) reviewing Internet-based sources of related federal, state, and private-sector information. Particular attention was focused on input from producers of advertisement commercials that they need very quick responses to submitted estimates of expenses.
9. Analysis and Supporting Documents Used to Determine Effect on Small Business or in Preparation of an Economic Impact Report. The primary document that was used to determine the effect of the proposed rules on small business was
2005 Wisconsin Act 483. This Act requires the Department to implement a program to accredit film productions for the purposes of sections
71.07 (5f) and
(5h),
71.28 (5f) and
(5h), and
71.47 (5f) and
(5h) of the Statutes, and requires the Department to promulgate rules for administering the program. This Act applies its private-sector requirements only to film productions and to film production companies, for which a corresponding tax credit is desired.
10. Effect on Small Business. The proposed rules are not expected to impose significant costs or other impacts on small businesses because the rules address submittal of documentation only by businesses that choose to pursue tax credits for producing film productions or for establishing film production companies.
Agency Contact Person
Steven Sabatke, Wisconsin Department of Commerce, Bureau of Business Development, P.O. Box 7970, Madison, WI, 53707-7970; telephone (608) 267-0762; e-mail
ssabatke@commerce.state.wi.us.
Place Where Comments Are to Be Submitted, and Deadline for Submission.
Comments on the proposed rules may be submitted by e-mail to
srockweiler@commerce.state.wi.us, no later than July 20, 2007. If e-mail submittal is not possible, written comments may be mailed, by the same date, to Sam Rockweiler, Department of Commerce, Division of Environmental and Regulatory Services, P.O. Box 14427, Madison, WI 53708-0427.
Copy of Rule
The proposed rules and an analysis of the rules are available on the internet, by entering “Comm 133" in the search engine at the following web site:
http://adminrules.wisconsin.gov. Paper copies may be obtained without cost from Steven Sabatke at the Department of Commerce, Bureau of Business Development, P.O. Box 7970, Madison, WI, 53707-7970; or at telephone (608) 267-0762 or (608) 264-8777 (TTY); or at
ssabatke@commerce.state.wi.us. Copies will also be available at the public hearing.
Environmental Assessment
Notice is hereby given that the Department has considered the environmental impact of the proposed rules. In accordance with chapter Comm 1, the proposed rules are a Type III action. A Type III action normally does not have the potential to cause significant environmental effects and normally does not involve unresolved conflicts in the use of available resources. The Department has reviewed these rules and finds no reason to believe that any unusual conditions exist. At this time, the Department has issued this notice to serve as a finding of no significant impact.
Initial Regulatory Flexibility Analysis
1. Types of small businesses that will be affected by the rules.
Any entity which chooses to apply for the tax credits established by
2005 Wisconsin Act 483 – and which either (1) produces films, videos, electronic games, broadcast advertisement, or television productions; or (2) establishes a film production company in Wisconsin.
2. Reporting, bookkeeping and other procedures required for compliance with the rules.
Applicants for tax credits relating to producing a Department-accredited production in Wisconsin must submit an application for accreditation that includes documentation of estimated, qualifying expenses – and must subsequently submit proof of incurring those expenses.
Applicants for tax credits relating to establishing a film production company in Wisconsin must submit documentation of estimated, qualifying expenses – and must subsequently submit proof of incurring those expenses.
3. Types of professional skills necessary for compliance with the rules. None.
4. Will the rules have a significant economic impact on small businesses? No.
The small business regulatory coordinator for the Department of Commerce is Carol Dunn, who may be contacted at telephone (608) 267-0297, or by e-mail at
cdunn@commerce.state.wi.us.
Fiscal Estimate
Although the proposed rules would newly result in review and approval of documentation relating to tax credits for producing film productions or for establishing film production companies, the number of these reviews and approvals is expected to be too small to result in significant changes in the Department's costs for administering its business development programs. Therefore, the proposed rules are not expected to have any significant fiscal effect on the Department.
The overall revenue impact on the state is uncertain and could be significant. The actual revenue impact will depend on the effectiveness of the tax credits in inducing new activity, the extent to which benefits accrue primarily to film productions and to film production companies that would not occur in Wisconsin without the credits, and the magnitude and nature of the expenditures associated with the new film productions.
The proposed rules are not expected to impose any significant costs on the private sector, because the rules address only voluntary submittal of documentation relating to tax credits for producing film productions or for establishing film production companies.
The long-range fiscal implications are not known at this time, because there is too much uncertainty about whether the tax benefits will actually accrue only to film productions and to film production companies that would not occur in Wisconsin without the benefits.
Notice of Hearing
Dentistry Examining Board
NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Dentistry Examining Board in ss.
15.08 (5) (b),
227.11 (2) and
447.02 (2) (b), Stats., and interpreting s.
447.02 (2) (b), Stats., the Dentistry Examining Board will hold a public hearing at the time and place indicated below on emergency rules to amend the effective date of
CR 04-095, relating to the requirements for administering the office facilities and equipment for safe and effective administration and the applicable standards of care, and to provide for reporting of adverse occurrences related to anesthesia administration.
Hearing Date, Time and Location
Date: July 11, 2007
Time: 9:00 a.m.
Location: 1400 East Washington Avenue
Room 121C
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 July 12, 2007, to be included in the record of rule-making proceedings. Analysis prepared by the Department of Regulation and Licensing.
Analysis
