Comparison with rules in adjacent states
No information.
Summary of factual data and analytical methodologies
This rule change is designed to align the rule with changes in the GED Test and with current statute.
Analysis and supporting documents used to determine effect on small business or in preparation of economic impact report
The GED Test and the HSED credentials are used by persons applying for employment or post-secondary education to demonstrate high school completion. A well educated work force that is college and career ready is critical to the economic prosperity of the citizens of Wisconsin. Aligning the rule to the changes in the GED test facilitates this process.
Anticipated Costs Incurred by Private Sector
There is not expected to be a cost to the private sector.
Effect on Small Business
The proposed rules will have no economic impact on small businesses, as defined in s.
227.114 (1), Stats.
Agency Contact Person
Beth Lewis
Alternative Education and GED/HSED Administrator
Wisconsin Department of Public Instruction
Telephone: (608)267-1062
Katie Schumacher
Budget and Policy Analyst
Wisconsin Department of Public Instruction
Telephone: (608) 267-9127
Text of Rule
SECTION 1. PI 5.02 (6) and (11m) are amended to read:
PI 5.02
(6) “General educational development test" means the test developed by the American council on education
GED Testing Service, and administered in Wisconsin at testing sites approved by the state superintendent and the American council on education. GED Testing Service.
(11m) “Subtest" means one of the 5 4 content area tests given under the general educational development test.
SECTION 2. PI 5.035 (6) is amended to read:
PI 5.035
(6) Based on the process specified under sub. (3), the state superintendent establishes the general educational development subtest and test passing scores as follows:
(a) A a minimum standard score of no less than 410150 shall be required on each subtest in the battery of 5
4 subtests; and.
(b) A total average score of the 5 subtests may not be less than 450.
SECTION 3. PI 5.04 is amended to read:
PI 5.04
The state superintendent shall grant a certificate of general educational development to a person who meets the requirements under s.
PI 5.03 and completes the general educational development test with a passing score on each subtest
and a passing average score as determined by the state superintendent.
SECTION 4. EFFECTIVE DATE:
The proposed rules contained in this order shall take effect on the first day of the month commencing after the date of publication in the Wisconsin Administrative Register, as provided in s.
227.22 (2) (intro.), Stats.
STATE OF WISCONSIN
DEPARTMENT OF ADMINISTRATION
DOA 2049 (R 07/2011)
ADMINISTRATIVE RULES
FISCAL ESTIMATE AND
ECONOMIC IMPACT ANALYSIS
|
Type of Estimate and Analysis
|
X Original ⍽ Updated
⍽ Corrected
|
Administrative Rule Chapter, Title and Number
|
PI 5, High School Equivalency Diplomas and Certificates of General Educational Development
|
Subject
|
Aligning the Rule with Changes in the GED Test
|
Fund Sources Affected
|
Chapter 20, Stats. Appropriations Affected
|
⍽ GPR ⍽ FED ⍽ PRO ⍽ PRS ⍽ SEG ⍽ SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
X No Fiscal Effect
⍽ Indeterminate
|
⍽ Increase Existing Revenues
⍽ Decrease Existing Revenues
|
⍽ Increase Costs
⍽ Could Absorb Within Agency's Budget
⍽ Decrease Costs
|
The Rule Will Impact the Following (Check All That Apply)
|
X State's Economy
⍽ Local Government Units
|
⍽ Specific Businesses/Sectors
⍽ Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽ Yes X No
|
Policy Problem Addressed by the Rule
|
PI 5 governs the issuance of high school completion credentials by the State Superintendent, which includes the certificate for completion of the General Educational Development (GED) Test and the High School Equivalency Diploma (HSED). This rule change is designed to align the rule with changes in the GED Test. The current rule references the number of subtests and the passing scores for the GED, which will be changing in January 2014 when a new test is implemented by GED Testing Service. Additionally, technical changes are needed to align the rule with statute.
The following changes were made to PI 5:
•Changed the name of the corporation who owns the test based on changes in incorporation for GED Testing Service, LLC.
•Changed the number of subtests from 5 to 4 because the new test only has 4 subtests.
•Corrected the language to indicate that the passing score will now be 150 on each of the 4 subtests and that there will be no average score to be attained.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
Local:
None. These are technical changes to the GED Test.
State:
None. These are technical changes to the GED Test.
|
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
This rule change will align PI 5 with changes in the GED Test. This will avoid possible confusion because the rule will be consistent with the current version of the GED Test.
|
Long Range Implications of Implementing the Rule
|
PI 5 will be consistent with the current version of the GED Test.
|
Compare With Approaches Being Used by Federal Government
|
No information.
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota)
|
No information.
|
Name and Phone Number of Contact Person
|
Katie Schumacher, Department of Public Instruction Administrative Rules Coordinator, (608) 267-9127.
|
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN That, pursuant to ss.
71.05 (6) (b) 47.e.,
71.28 (9s) (d) 2.,
71.47 (9s) (d) 2.,
73.03 (69) (c),
73.15 (3),
71.80 (1) (c), and
77.96 (4), Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 2 and
3, relating to income and franchise tax provisions.
Hearing Information
Date: Tuesday, February 11, 2014
Time: 9:00 a.m.
Location: Events Room
State Revenue Building
2135 Rimrock Road
Madison, Wisconsin 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to adminrules.wisconsin.gov no later than February 11, 2014, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statutes interpreted
Sections
71.05 (1) (c) 11. and
(6) (b) 47.,
71.07 (3n) and
(5i) (b),
71.28 (3n),
(5i) (b), and
(9s),
71.47 (3n),
(5i) (b), and
(9s),
71.82 (1) (b),
71.90 (1),
73.03 (69), and subch.
VII of ch. 77, Stats.
Statutory authority
Explanation of agency authority:
Section
73.03 (69) (c), Stats., provides “[t]he department may promulgate rules for the administration of this subsection." This provision applies to the creation of s.
Tax 2.986.
Section
73.15 (3), Stats., provides “[t]he department of revenue shall promulgate rules
…" This provision applies to the repeal of s.
Tax 2.985.
Under s.
71.80 (1) (c), Stats., the department may make such regulations as it shall deem necessary in order to carry out chapter 71 of the Wisconsin Statutes, relating to income and franchise taxes. This provision applies to the revision of ss.
Tax 2.88,
2.99, and
3.095.
Section
77.96 (4), Stats., provides that the authority under s.
71.80 (1) (c), Stats., applies to the economic development surcharge. This provision applies to the revision to s.
Tax 2.32.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
•
Revises ss.
Tax 2.32 and
3.01 to reflect that, for taxable years beginning after December 31, 2012, the economic development surcharge does not apply to individuals, estates, trusts, partnerships, and limited liability companies treated as partnerships.
•
Revises s.
Tax 2.88 to reflect, effective July 2, 2013, the reduction in the rate of refund interest from 9% to 3%.
•
Revises s.
Tax 2.957 to reflect that the relocated business credit and deduction may not be claimed by a business that relocates to Wisconsin in a taxable year beginning after December 31, 2013.
• Repeals s.
Tax 2.985 to reflect that the electronic medical records credit may not be claimed for taxable years beginning after December 31, 2013.
•
Creates s.
Tax 2.986 to administer the registration of “qualified Wisconsin businesses" for purposes of the capital gains exclusion in s.
71.05 (25), Stats., and the income tax deferral in s.
71.05 (26), Stats.
•
Revises s.
Tax 2.99 to reflect that the dairy and livestock farm investment credit may not be claimed for taxable years beginning after December 31, 2013.
•
Revises s.
Tax 3.095 to reflect that, effective for taxable years beginning after December 31, 2012, certain interest from bonds issued by the Wisconsin Health and Educational Facilities Authority is exempt.
•
Revises ss.
Tax 3.01 and
3.05 to correct a web address and a statutory reference.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
The 2013-2014 Legislative session has made various changes to Wisconsin's income and franchise tax provisions. The department has created this proposed rule order to reflect these statutory changes. No other data was used in the preparation of this proposed rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated Costs Incurred by Private Sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
