Brief Summary of Proposed Rule
2007 Wisconsin Act 20 created the dairy manufacturing facility investment credit, meat processing facility investment credit, food processing plant and food warehouse investment credit, and wood biomass harvesting and processing credit and authorized the department of commerce to implement programs to certify taxpayers as eligible for these credits. With the dissolution of the department of commerce in 2011, the department of agriculture, trade and consumer protection was granted the authorization of these programs under ss. 93.535, 93.545, 93.547 and 93.54, Stats. 2019 Wisconsin Act 54 repealed several obsolete refundable tax credits, including these four tax credits, and repealed the authorization for the department of agriculture, trade and consumer protection to implement programs to certify eligible taxpayers. Therefore, the department has determined that chs. ATCP 163, 164, 165, and 166 are unauthorized due to the passage of 2019 Wisconsin Act 54 and seeks the repeal of these chapters pursuant to s. 227.26 (4), Stats. Department Contact
Jane Landretti
General Legal Counsel
Department of Agriculture, Trade and Consumer Protection
P.O. Box 8911
Madison, WI 53708-8911
(608) 224-5022
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TEXT OF RULE
SECTION 1.
Chapters ATCP 163, 164, 165, and 166 are repealed. SECTION 2.
EFFECTIVE DATE. The rules repealed in this order shall take effect on the first day of the month following publication in the Wisconsin Administrative Register, pursuant to s. 227.22 (2) (intro.), Stats. _____________________________________________________________________________________
(END OF TEXT OF RULE)
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Dated this __30th___ day of April, 2021.
WISCONSIN DEPARTMENT OF AGRICULTURE, TRADE AND CONSUMER PROTECTION
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By: Randy Romanski, Secretary-designee
