Rule-Making Notices (Hearing Notices)

(b) For normal form radioactive material, the maximum quantity transported in a Type A package is as follows:

- See PDF for diagram

where B(i) is the activity of radionuclide i and A 1(i) and A2(i) are the A1 and A2 is the values value for radionuclide respectively i.

(c) Alternatively, an the A1 value for mixtures of special form material may be determined as follows:

- See PDF for diagram

where f(i) is the fraction of activity of nuclide I (i) in the mixture and A1(i) is the appropriate A1 value for nuclide i.

(d) An Alternatively the A2 value for mixtures of normal form material may be determined as follows:

- See PDF for diagram

where f(i) is the fraction of activity of nuclide I for radionuclide (i) in the mixture, and A2 (i) is the appropriate A2 value for nuclide radionuclide (i).

SECTION 75. APPENDIX O s. IV pars. (e) and (f) are created to read:

(e) The exempt activity concentration for mixtures of nuclides may be determined as follows:

- See PDF for diagram

where f(i) is the fraction of activity concentration of radionuclide (i) in the mixture, and [A] is the activity concentration for exempt material containing radionuclide (i).

(f) The activity limit for an exempt consignment for mixtures of radionuclides may be determined as follows:

- See PDF for diagram

where f(i) is the fraction of activity of radionuclide (i) in the mixture, and A is the activity limit for exempt consignments for radionuclide (i).

SECTION 76. APPENDIX O, TABLE VII (page 534) is amended to read:

TABLE VII
EXEMPT MATERIAL ACTIVITY CONCENTRATIONS AND
EXEMPT CONSIGNMENT ACTIVITY LIMITS FOR RADIONUCLIDES

Symbol of radionuclide	Element and atomic number	Activity concentration for exempt material (Bq/g)	Activity concentration for exempt material (Ci/g)	Activity limit for exempt consignment (Bq)	Activity limit for exempt consignment (Ci)
Ac-225 (a)	Actinium (89)	1.0X101	2.7X10-10	1.0X104	2.7X10-7
Ac-227 (a)		1.0X10-1	2.7X10-12	1.0X103	2.7X10-8
Ac-228		1.0X101	2.7X10-10	1.0X106	2.7X10-5
Ag-105	Silver (47)	1.0X102	2.7X10-9	1.0X106	2.7X10-5
Ag-108m (a)		1.0X101	2.7X10-10	1.0X106	2.7X10-5
Ag-110m (a)		1.0X101	2.7X10-10	1.0X106	2.7X10-5
Ag-111		1.0X103	2.7X10-8	1.0X106	2.7X10-5
Al-26	Aluminum (13)	1.0X101	2.7X10-10	1.0X105	2.7X10-6
Am-241	Americium (95)	1.0	2.7X10-11	1.0X104	2.7X10-7
Am-242m (a)		1.0	2.7X10-11	1.0X104	2.7X10-7
Am-243 (a)		1.0	2.7X10-11	1.0X103	2.7X10-8
Ar-37	Argon (18)	1.0X106	2.7X10-5	1.0X108	2.7X10-3
Ar-39		1.0X107	2.7X10-4	1.0X104	2.7X10-7
Ar-41		1.0X102	2.7X10-9	1.0X109	2.7X10-2
As-72	Arsenic (33)	1.0X101	2.7X10-10	1.0X105	2.7X10-6
As-73		1.0X103	2.7X10-8	1.0X107	2.7X10-4
As-74		1.0X101	2.7X1010-10	1.0X106	2.7X10-5
As-76		1.0X102	2.7X10-9	1.0X105	2.7X10-6
As-77		1.0X103	2.7X10-8	1.0X106	2.7X10-5
At-211 (a)	Astatine (85)	1.0X103	2.7X10-8	1.0X107	2.7X10-4
Au-193	Gold (79)	1.0X102	2.7X10-9	1.0X107	2.7X10-4
Au-194		1.0X101	2.7X10-10	1.0X106	2.7X10-5
Au-195		1.0X102	2.7X10-9	1.0X107	2.7X10-4
Au-198		1.0X102	2.7X10-9	1.0X106	2.7X10-5
Au-199		1.0X102	2.7X10-9	1.0X106	2.7X10-5
Be-7	Beryllium (4)	1.0X103	2.7X10-8	1.0X107	2.7X10-4
Be-10		1.0X104	2.7X10-7	1.0X106	2.7X10-5
Bi-205	Bismuth (83)	1.0X101	2.7X10-10	1.0X106	2.7X10-5
Bi-206		1.0X101	2.7X10-10	1.0X105	2.7X10-6
Bi-207		1.0X101	2.7X10-10	1.0X106	2.7X10-5
Bi-210		1.0X103	2.7X10-8	1.0X106	2.7X10-5
Bi-210m		1.0X101	2.7X10-10	1.0X105	2.7X10-6
Ba-131 (a)	Barium (56)	1.0X102	2.7X10-9	1.0X106	2.7X10-5
Ba-133		1.0X102	2.7X10-9	1.0X106	2.7X10-5
Ba-133m		1.0X102	2.7X10-9	1.0X106	2.7X10-5
Ba-140 (a)		1.0X101	2.7X10-10	1.0X105	2.7X10-6

SECTION 77. APPENDIX O, TABLE IX (page 547) is amended to read:

Table Ix
Activity-Mass Relationships For Uranium

Uranium Enrichment* wt % U-235 present	Specific Activity
	TBq/g	Ci/g
0.45	1.9 x 10-8	5.4 5.0 x 10-7
0.72	2.6 x 10-8	7.1 x 10-7
1	2.8 x 10-8	7.6 x 10-7
1.5	3.7 x 10-8	1.0 x 10-6
5	1.0 x 10-7	2.7 x 10-6
10	1.8 x 10-7	4.8 x 10-6
20	3.7 x 10-7	1.0 x 10-5
35	7.4 x 10-7	2.0 x 10-5
50	9.3 x 10-7	2.5 x 10-5
90	2.1 x 10-6	5.8 x 10-5
93	2.6 x 10-6	7.0 x 10-5
95	3.4 x 10-6	9.1 x 10-5
Natural thorium	8.1 x 10-9	2.2 x 10-7

SECTION 78. APPENDIX P is amended to read:

Quantities of Radioactive Materials Requiring Consideration of the Need for a Contingency Plan for Responding to a Release
Radioactive Material1/ Release Fraction	Quantity (GBq)		Quantity (Ci)
Actinium-228 4,000	0.001		148,000
Americium-241 2		0.001	74
Americium-242 2		0.001	74
Americium-243 2		0.001	74
Antimony-124	0.01	148,000	4,000
Antimony-126	0.01	222,000	6,000
Barium-133	0.01	370,000	10,000
Barium-140	0.01	1,110,000	30,000
Bismuth-207	0.01	185,000	5,000
Bismuth-210	0.01	22,200	600
Cadmium-109	0.01	37,000	1,000
Cadmium-113	0.01	2,960	80
Calcium-45	0.01	740,000	20,000
Californium-252 9 (20 mg)		0.001	333
Carbon-14 (Non-CO2) 1,850,000	50,000		0.01
Cerium-141	0.01	370,000	10,000
Cerium-144	0.01	11,100	300
Cesium-134	0.01	74,000	2,000
Cesium-137	0.01	111,000	3,000
Chlorine-36	0.5	3,700	100
Radioactive Material1/ Release Fraction	Quantity (GBq)		Quantity (Ci)
Chromium-51	0.01	11,100,000	300,000
Cobalt-60 5,000	0.001		185,000
Copper-64	0.01	7,400,000	200,000
Curium-242 60	0.001		2,220
Curium-243 3	0.001		110
Curium-244 4	0.001		148
Curium-245 2	0.001		74
Europium-152	0.01	18,500	500
Europium-154	0.01	14,800	400
Europium-155	0.01	111,000	3,000
Gadolinium-153 5,000		0.01	185,000
Germanium-68 2,000		0.01	74,000
Gold-198	0.01	1,110,000	30,000
Hafnium-172	0.01	14,800	400
Hafnium-181	0.01	259,000	7,000
Holmium-166m. 100		0.01	3,700
Hydrogen-3	0.5	740,000	20,000
Indium-114m.	0.01	37,000	1,000
Iodine-125.	0.5	370	10
Iodine-131	0.5	370	10
Iridium-192 40,000	0.001		1,480,000
Iron-55	0.01	1,480,000	40,000
Iron-59	0.01	259,000	7,000
Krypton-85	1.0	222,000,000	6,000,000
Lead-210	0.01	296	8
Manganese-56	0.01	2,220,000	60,000
Mercury-203	0.01	370,000	10,000
Molybdenum-99 30,000		0.01	1,110,000
Neptunium-237 2		0.001	74
Nickel-63	0.01	740,000	20,000
Niobium-94	0.01	11,100	300
Phosphorus-32 100		0.5	3,700
Phosphorus-33 1,000		0.5	37,000
Polonium-210	0.01	370	10
Potassium-42	0.01	333,000	9,000
Promethium-145 4,000		0.01	148,000
Promethium-147 4,000		0.01	148,000
Radium-226 100	0.001		3,700
Ruthenium-106 200		0.01	7,400
Samarium-151	0.01	148,000	,000
Scandium-46	0.01	111,000	3,000
Selenium-75	0.01	370,000	10,000
Silver-110m.	0.01	37,000	1,000
Radioactive Material1/ Release Fraction	Quantity (GBq)		Quantity (Ci)
Sodium-22	0.01	333,000	9,000
Sodium-24	0.01	370,000	10,000
Strontium-89	0.01	111,000	3,000
Strontium-90	0.01	3,330	90
Sulfur-35	0.5	33,30	900
Technetium-99 10,000		0.01	370,000
Technetium-99m 400,000		0.01	14,800,000
Tellurium-127m 5,000		0.01	185,000
Tellurium-129m 5,000		0.01	185,000
Terbium-160	0.01	148,000	4,000
Thulium-170	0.01	148,000	4,000
Tin-113	0.01	70,000	10,000
Tin-123	0.01	111,000	3,000
Tin-126	0.01	37,000	1,000
Titanium-44	0.01	3,700	100
Vanadium-48	0.01	259,000	7,000
Xenon-133	1.0	33,300,000	900,000
Yttrium-91	0.01	74,000	2,000
Zinc-65	0.01	185,000	5,000
Zirconium-93	0.01	14,800	400
Zirconium-95	0.01	185,000	5,000
Any other beta-gamma emitter 370,000	10,000		0.01
Radioactive Material1/ Release Fraction	Quantity (GBq)		Quantity (Ci)
Mixed fission products 37,000	1,000		0.01
Mixed corrosion products 370,000	10,000		0.01
Contaminated equipment, beta-gamma 370,000.	10,000		0.001
Irradiated material, any form other than solid noncombustible 37,000	1,000		0.01
Irradiated material, solid noncombustible 370,000	10,000		0.001
Mixed radioactive waste, beta-gamma 37,000	1,000		0.01
Packaged mixed waste,2/ beta-gamma 370,000	10,000		0.001
Any other alpha emitter 74	2		0.001
Contaminated equipment, alpha 740.	20		0.0001
Packaged waste, alpha2/ 740	20		0.0001

1/ For combinations of radioactive materials, the licensee is required to consider whether an emergency plan is needed if the sum of the ratios of the quantity of each radioactive material authorized to the quantity listed for that material above exceeds one.

2/ Waste packaged in Type B containers does not require an emergency plan.

SECTION 79. DHS 157 APPENDIX T is created to read:

CHAPTER DHS 157

APPENDIX T
NATIONALLY TRACKED SOURCE THRESHOLDS

The Terabecquerel (TBq) values are the regulatory standard. The curie (Ci) values specified are obtained by converting from the TBq value. The curie values are provided for practical usefulness only and are rounded after conversion.

Radioactive material	Category 1 (TBq)	Category 1 (Ci)	Category 2 (TBq)	Category 2 (Ci)
Actinium-227	20	540	0.2	5.4
Americium-241	60	1,600	0.6	16
Americium-241/Be	60	1,600	0.6	16
Californium-252	20	540	0.2	5.4
Cobalt-60	30	810	0.3	8.1
Curium-244	50	1,400	0.5	14
Cesium-137	100	2,700	1	27
Gadolinium-153	1,000	27,000	10	270
Iridium-192	80	2,200	0.8	22
Plutonium-238	60	1,600	0.6	16
Plutonium-239/Be	60	1,600	0.6	16
Polonium-210	60	1,600	0.6	16
Promethium-147	40,000	1,100,000	400	11,000
Radium-226	40	1,100	0.4	11
Selenium-75	200	5,400	2	54
Strontium-90	1,000	27,000	10	270
Thorium-228	20	540	0.2	5.4
Thorium-229	20	540	0.2	5.4
Thulium-170	20,000	540,000	200	5,400
Ytterbium-169	300	8.100	3	81

Notice of Hearings

Revenue

rulemaking_notices CR 09-064 EmR0912 and CR 09-064

NOTICE IS HEREBY GIVEN That pursuant to ss. 125.03 (1) (b) and 125.545 (6) (b), Stats., the Department of Revenue will hold public hearings to consider emergency rules and the creation of permanent rules revising Chapter Tax 2, relating to combined reporting for corporation franchise and income tax purposes.

This proposed rule order will:

•   Reflect the changes in Wisconsin's franchise and income tax laws affected by 2009 Act 2, and

•   Provide guidance to taxpayers and Department employees so they can properly apply the Wisconsin franchise and income tax laws.

Hearing Information

The hearings will be held:

Date and Time:	Location:
September 25, 2009 at 9:00 a.m.	Events Room State Revenue Building 2135 Rimrock Road Madison, Wisconsin
October 16, 2009 at 9:00 a.m.	Events Room State Revenue Building 2135 Rimrock Road Madison, Wisconsin

Copies of Proposed Rules

A copy of the full text of the proposed rule order and the full fiscal estimate may be obtained at no cost by contacting the department. See Agency Contact Person listed below.

Submission of Written Comments

Interested persons are invited to appear at the hearings and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearings. Written comments may also be submitted to the Agency Contact Person listed below no later than October 16, 2009, and will be given the same consideration as testimony presented at the hearing.

Agency Contact Person

Wendy Miller

Department of Revenue

Mail Stop 6-40

2135 Rimrock Road

P.O. Box 8933

Madison, WI 53708-8933

Telephone: [phone]

E-mail: [e-mail]

Analysis Prepared by the Department of Revenue:

Statute interpreted

Section 71.255, Stats.

Statutory authority

General rulemaking authority in s. 227.24, Stats.; specific rulemaking authority granted in s. 71.255, Stats., as follows:

•   Section 71.255 (6) (b) 2. and (c) 2., Stats., relating to net business loss carryforwards, credits, and credit carryforwards.

•   Section 71.255 (7) (a), Stats., relating to identifying the designated agent.

•   Section 71.255 (11), relating to the adoption of federal treasury regulations so that transactions among combined group members are treated consistently with transactions among federal consolidated group members.

Related statute or rule

Sections 71.24 (1), (1m), and (7), 71.29, 71.44 (1), (1m), and (3), 71.77, 71.82, 71.83, and 71.84, Stats.

Plain language analysis

This rule creates eight new rule sections. The purpose of each rule section is provided below:

Section Tax 2.60 Definitions Relating to Combined Reporting.

Provides definitions relating to the other rule sections created by this rule order. Those other sections are ss. Tax 2.61, 2.62, 2.63, 2.64, 2.65, 2.66, and 2.67.

Section Tax 2.61 Combined Reporting.

•   Explains who must use combined reporting.

•   Provides rules for determining whether a corporation is a member of a “commonly controlled group."

•   Explains when a corporation's income is not subject to combination because of the degree of the corporation's activity outside the U.S. (“water's edge" rules).

•   Explains how to compute the combined group's combined unitary income, including the applicability of federal regulations that relate to consolidated groups. The following components of the computation are covered:

•   Intercompany transactions

•   Capital gains and losses

•   Charitable contributions

•   Dividends

•   Stock basis adjustments

•   Earnings and profits

•   Allocation of expenses and deductions

•   Explains how to apportion the combined unitary income and rules that apply to various aspects of the apportionment computation.

•   Provides rules for determining the taxable income of combined groups that are not subject to apportionment.

•   Describes how to apply net business loss carryforwards, including rules relating to the sharing of net business losses.

•   Describes how to apply credits, including rules relating to the sharing of research credits.

Section Tax 2.62 Unitary Business.

•   Explains the concept of a “unitary business" and its relationship to the concept of a “combined group."

•   Enumerates several characteristics that are indicators of a “unitary business."

•   Lists some key U.S. Supreme Court cases which provide further guidance on the extent to which a business enterprise is considered a “unitary business" under the U.S. Constitution. This is significant because the statute provides that “unitary business" shall be construed to the broadest extent permitted by the U.S. Constitution.

•   Provides several presumptions to aid taxpayers in determining whether a unitary business exists.

•   Provides specific rules relating to the inclusion of passive holding companies and pass-through entities in the unitary business.

Section Tax 2.63 Controlled Group Election.

•   Explains how to make the election and how to renew it after its 10-year duration.

•   Provides rules relating to the department's authority to disregard the election in cases where it has the primary effect of tax avoidance rather than its intended purpose of simplifying the determination of who must be included in the combined report.

Section Tax 2.64 Alternative Apportionment for Combined Groups Including Specialized Industries.