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 at Contact Through Relay 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.
Submittal of Written Comments
Interested persons are invited to appear at the hearing and present comments on the 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 rulemaking will remain open until
August 19, 2010, 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. E-mail comments should be sent to
sam.rockweiler@wi.gov. If e-mail submittal is not possible, written comments may be submitted to Sam Rockweiler, Department of Commerce, Division of Environmental and Regulatory Services, P.O. Box 14427, Madison, WI 53708-0427.
Copies of Proposed Rule
The rules and an analysis of the rules are available on the Internet by entering “Comm 135" in the search engine at the following Web site:
https://health.wisconsin.gov/admrules/ public/Home.
Paper copies may be obtained without cost from Sam Rockweiler at the Department of Commerce, Division of Environmental and Regulatory Services, P.O. Box 14427, Madison, WI 53707, or at
sam.rockweiler@wi.gov, or at telephone (608) 266-0797, or at Contact Through Relay. Copies will also be available at the public hearing.
Analysis Prepared by Department of Commerce
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
560.2056 (4) of the Statutes requires the Department to promulgate rules for implementing and administering a program to certify applicants and allocate tax credits for the food processing plant and food warehouse investments addressed in sections
71.07 (3rm),
71.28 (3rm) and
71.47 (3rm) 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.
Related statute or rule
The Department has rules for several other programs associated with tax credits, but those programs are not targeted specifically to investments in food processing plants and food warehouses.
Summary of rule
The rules in this order address (1) the eligibility requirements for applicants; (2) the documentation that must be submitted by applicants to become certified as eligible for the food processing plant and food warehouse investment credit, and to receive acceptance of incurred expenses; (3) the Department's response to the submitted documentation; and (4) filing a claim with the Department of Revenue for the corresponding tax credit.
Comparison with federal regulations
Neither the Department nor the Department of Revenue is aware of any existing or proposed federal regulations that address this tax credit.
Comparison with rules in adjacent states
Minnesota, Illinois and Iowa have various tax-credit programs but nothing similar to the food processing plant and food warehouse investment credit addressed in these rules. Michigan has an Agricultural Processing Renaissance Zone program that offers abatement of certain taxes to agricultural processing facilities.
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
2009 Wisconsin Act 295; (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 (4) reviewing Internet-based sources of related federal, state and private-sector information.
Analysis and supporting documents used to determine effect on small business
The primary document that was used to determine the effect of the rules on small business was
2009 Wisconsin Act 295. This Act requires the Department to implement a program to certify taxpayers as eligible for the food processing plant and food warehouse investment credit under sections
71.07 (3rm),
71.28 (3rm) and
71.47 (3rm) of the Statutes, and requires the Department to promulgate rules for administering the program. This Act applies its private-sector requirements only to food processing plants and food warehouses for which a corresponding tax credit is desired.
Small Business Impact
The rules are not expected to impose significant costs or other impacts on small businesses because the rules address submittal of documentation only by applicants that choose to pursue tax credits for modernization or expansion of food processing plants and food warehouses.
Initial regulatory flexibility analysis
Types of small businesses that will be affected by the rules.
Owners and operators of food processing plants and food warehouses who choose to pursue the tax credits in sections
71.07 (3m),
71.28 (3m), and
71.47 (3m) of the Statutes, for investing in those facilities.
Reporting, bookkeeping and other procedures required for compliance with the rules.
An application form prescribed by the Department must be completed and submitted to the Department.
Types of professional skills necessary for compliance with the rules.
No new professional skills are necessary for compliance with the rules.
Rules have a significant economic impact on small businesses?
No.
Small business regulatory coordinator
Any inquiries for the small business regulatory coordinator for the Department of Commerce can be directed to Sam Rockweiler, as listed above.
Fiscal Estimate
Assumptions used in arriving at fiscal estimate
Although the rules will newly result in review of documentation relating to certifying applicants as eligible to then claim allocated tax credits for investments in food processing plants and food warehouses, the number of these reviews and allocations 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 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 investments in food processing plants and food warehouses.
State fiscal effect
None.
Local government fiscal effect
None.
Long-range fiscal implications
None known.
Agency Contact Person
Steven Sabatke, Wisconsin Dept. of Commerce
Bureau of Business Finance and Compliance
P.O. Box 7970
Madison, WI 53707-7970
Phone: (608) 267-0762
Notice of Hearing
Health Services
Management and Technology and Strategic Finance,
Chs.
DHS 1—
Community Services, Chs.
DHS 30—
Health, Chs.
DHS 110—
NOTICE IS HEREBY GIVEN that pursuant to Sections
50.02 (2),
50.033 (2),
50.065 (1) (ag) 1. a. (2) (d),
(4),
(5) and
(6) (b) and
(c),
50.36 (1),
50.51 (2),
227.11 (2) (a), and
255.056 (7), Stats., the Department of Health Services will hold a public hearing on proposed permanent rules to consider revisions to Chapters
DHS 12,
83,
88,
124,
127,
148, and
165, relating to Caregiver Background Checks, Community- Based Residential Facilities, Licensed Adult Family Homes, Hospitals, Rural Medical Centers, Cancer and Chronic Disease Drug Repository Program and Laboratory Certification.
Hearing Information
Date: August 26, 2010
Time: 1:00 PM to 3:00 PM
Location: Wisconsin State Office Building
1 West Wilson Street
Room 950B
Madison, Wisconsin
Accessibility
English
DHS is an equal opportunity employer and service provider. If you need accommodations because of a disability or need an interpreter or translator, or if you need this material in another language or in an alternate format, you may request assistance to participate by contacting Pat Benesh at 608-264-9896. You must make your request at least 7 days before the activity.
Spanish
DHS es una agencia que ofrece igualdad en las oportunidades de empleo y servicios. Si necesita algún tipo de acomodaciones debido a incapacidad o si necesita un interprete, traductor o esta información en su propio idioma o en un formato alterno, usted puede pedir asistencia para participar en los programas comunicándose con Pat Benesh al número 608-264-9896. Debe someter su petición por lo menos 7 días de antes de la actividad.
Hmong
DHS yog ib tus tswv hauj lwm thiab yog ib qhov chaw pab cuam uas muab vaj huam sib luag rau sawv daws. Yog koj xav tau kev pab vim muaj mob xiam oob qhab los yog xav tau ib tus neeg pab txhais lus los yog txhais ntaub ntawv, los yog koj xav tau cov ntaub ntawv no ua lwm hom lus los yog lwm hom ntawv, koj yuav tau thov kev pab uas yog hu rau Pat Benesh ntawm 608-264-9896. Koj yuav tsum thov qhov kev pab yam tsawg kawg 7 hnub ua ntej qhov hauj lwm ntawd.
Submittal of Written Comments
Comments may be submitted to the agency contact person that is listed below until August 26, 2010, 4:30 p.m.
Copies of Proposed Rule
A copy of the rules may be obtained from the department at no charge by downloading the documents from
www.adminrules.wisconsin.gov or by contacting:
Pat Benesh, Quality Assurance Program Spec-Senior
Division of Quality Assurance
1 West Wilson Street, Room 534
Madison, WI 53701
Phone: 608-264-9896
Fax: 608-267-0352
Analysis Prepared by Department of Health Services
Statute interpreted
Statutory authority
Explanation of agency authority
Section
50.02 (2), Stats., authorizes the department to develop regulations and standards for the care, treatment, health, safety, rights, welfare and comfort of residents in community-based residential facilities for the construction, general hygiene, maintenance and operation to promote safe and adequate accommodations, care and treatment of residents and to promulgate rules consistent with this section.
