1. Detailed Description of the Objective of the Proposed Rule
The objective of the rule is to reflect law changes in the 2013-2014 Legislative session:
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Revise s.
Tax 2.32 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.
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Revise s.
Tax 2.88 to reflect, effective July 2, 2013, the reduction in the rate of refund interest from 9 percent to 3 percent.
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Revise 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.
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Repeal s.
Tax 2.985 to reflect that the electronic medical records credit may not be claimed for taxable years beginning after December 31, 2013.
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Create 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.
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Revise 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.
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Revise 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.
2. Description of Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
Existing policies are as set forth in the rules. New policy is being proposed to reflect the law changes described above. If the rules are not changed, they will be incorrect in that they will not reflect current law or current department policy.
3. Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
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), Wis. 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.
4. Estimate of Amount of Time that State Employees will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The department estimates it will take approximately 100 hours to develop the rule.
5. List with Description of all Entities that may be Affected by the Proposed Rule
Tax professionals, businesses, and others who rely on clear, current, and concise rules
6. Summary and Preliminary Comparison with any Existing or Proposed Federal Regulation that is Intended to Address the Activities to be Regulated by the Proposed Rule
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
7. Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
No economic impact is anticipated.
8. Contact Person
Dale Kleven, (608) 266-8253.
Safety and Professional Services
Professional Services, Chs.
SPS 1—299
General Part I, Chs.
SPS 301—319
General Part II, Chs.
SPS 326—360
This statement of scope was approved by the Governor on August 6, 2013.
Rule No.
Relating to
Licensing, certifications and registrations of trades credentials, continuing education requirements of home inspectors, and rule changes affected by
2013 Wisconsin Act 20.
Rule Type
Permanent.
1. Finding/Nature of Emergency (Emergency Rule only)
2. Detailed Description of the Objective of the Proposed Rule
The proposed rulemaking project is intended to review the procedures for licenses, certifications and registrations covered under ch.
SPS 305, Wis. Adm. Code., revise the home inspector continuing education requirements covered under ch.
SPS 135, Wis. Adm. Code., and incorporate rule changes to SPS chapters affected by the enactment of the
2013 Wisconsin Act 20.
The Department is evaluating a number of modifications to SPS chapters. Modifications are needed to:
1. Improve the efficiency in the Department's processing of the various licenses, certifications and registrations as it relates to continuing education and credential renewal for trades credentials.
2. Establish an alternative testing avenue for individuals to obtain a journeyman plumber-restricted appliance license.
3.
Address the qualifications for elevator inspectors in light of changes occurring with the American Society of Mechanical Engineers. This specific objective would only be pursued if enabling legislation were enacted under ss.
101.984 (3), Stats.
4. Increase transparency in the Department's criteria for the approval of continuing education for dwelling contractor qualifiers.
5. Provide greater clarity with regards to continuing education requirements for home inspectors.
6.
Address the continuing education requirements for home inspectors in light of changes to ss.
440.974 (2), Stats. This specific objective would only be pursued if enabling legislation were enacted under ss.
440.974 (2), Stats.
The rules are also to be reviewed for clarity, consistency and format which may result in non-substantive revisions.
The objectives of this rule project may be incorporated into more than one rule package, and may include revisions to other chapters affected by the proposal.
3. Description of the Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
Chapter
SPS 305 establishes licensing, certification and registration programs for a variety of building-related trades, both for individuals and businesses. The current rules establish provisions for the activities, qualifications, exams, responsibilities and renewal obligations for the various credentials.
Not evaluating and updating ch.
SPS 305 periodically would not provide the department the opportunity to increase efficiencies in the processes relating to the issuance and renewal of credentials.
Chapter
SPS 135 establishes the continuing education requirements for home inspectors. Proposed rule changes would provide greater clarity with regards to continuing education requirements. By not amending the rules in this manner, home inspectors may inadvertently fail to meet the requirements and as a result may not be able to practice as home inspectors.
4. Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
The statutory authority for home inspector continuing education falling under the scope of ch.
SPS 135 can be found under ch.
440, Stats. Specifically, statutory provisions include:
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440.974 (2) The department shall promulgate rules establishing continuing education requirements for individuals registered under this subchapter. The rules promulgated under this subchapter shall require the completion of at least 20 hours of continuing education during each calendar year.
The statutory authority for the credentials falling under the scope of ch.
SPS 305 can be found under chs.
101 and
145, Stats. Specifically, statutory provisions include:
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101.09 (3) (c) The rule promulgated under par. (a) may require the certification or registration of persons who install, remove, clean, line, perform tightness testing on and inspect tanks and persons who perform site assessments. Any rule requiring certification or registration shall also authorize the revocation or suspension of the certification or registration.
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101.147 Contractor registration. (1) No person may hold himself or herself out or act as a construction contractor unless that person is registered as a construction contractor by the department.
(2) The department shall promulgate rules to administer and enforce this section.
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101.178 (3) (a) The department shall promulgate rules for a voluntary program under which a person who engages in the business of installing or servicing heating, ventilating or air conditioning equipment may obtain certification by passing an examination developed or selected by the department.
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101.63 (2) Adopt rules for the certification, including provisions for suspension and revocation thereof, of inspectors for the purpose of inspecting building construction, electrical wiring, heating, ventilating, air conditioning and other systems, including plumbing, as defined in s.
145.01 (10), of one- and 2-family dwellings under sub. (1). The rules shall specify that the department may suspend or revoke the certification of an inspector under this subsection for knowingly authorizing the issuance of a building permit to a contractor who is not in compliance with s.
101.654.
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101.63 (2m) Promulgate rules for certifying the financial responsibility of contractors under s.
101.654. These rules shall include rules providing for the assessment of fees upon applicants for certification of financial responsibility under s.
101.654 and for the suspension and revocation of that certification.
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101.73 (5) Adopt rules for the certification, including provisions for suspension and revocation thereof, of on-site inspectors of the installation of modular homes for dwellings. Persons certified as on-site inspectors may be employees of the department, a city, village, town or county or an independent agency.
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101.73 (6) Adopt rules for the certification, including provisions for suspension and revocation thereof, of independent inspection agencies to conduct in-plant inspections of manufacturing facilities, processes, fabrication and assembly of modular homes for dwellings and to certify compliance with this subchapter.
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101.82 (1m) Promulgate rules that establish criteria and procedures for the registration of beginning electricians and for the examination and licensing of different types of electricians, including journeymen electricians and master electricians.
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101.82 (1v) Promulgate rules that establish criteria and procedures for the licensing of electrical contractors.
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101.92 (9) Shall promulgate rules and establish standards necessary to carry out the purposes of ss.
101.951 and
101.952.
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101.96 (2) (c) The department, by rule shall establish the term of installers' licenses and the conditions under which the department may revoke or suspend installers' licenses. The department shall establish an initial installer's license fee and license renewal fee by rule under s.
101.19.
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101.985 (3) The department shall issue an elevator inspector license to each individual who demonstrates to the satisfaction of the department that the individual is adequately qualified and able to provide elevator inspection services. The department shall promulgate rules that establish the qualifications required for issuance of an elevator inspector license.
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145.02 (4) (a) The department shall prescribe rules as to the qualifications, examination and licensing of master and journeyman plumbers and restricted plumber licensees, for the licensing of utility contractors, for the registration of plumbing apprentices and pipe layers and for the registration and training of registered learners. The plumbers council, created under s.
15.407 (16), shall advise the department in formulating the rules.
(b) The department may promulgate rules for the qualification and registration of cross-connection control testers.
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145.15 (2) The department shall prescribe rules as to the qualifications, examination and licensing of journeymen automatic fire sprinkler system fitters and automatic fire sprinkler contractors and for the registration and training of automatic fire sprinkler system apprentices. The automatic fire sprinkler system contractors and journeymen council, created under s.
15.407 (17), shall advise the department in formulating the rules.
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145.175 An automatic fire sprinkler-maintenance only registration certificate is required before any business establishment may maintain or repair existing automatic fire sprinkler systems in its physical facilities. The department shall, by rule, specify the qualifications for issuing an automatic fire sprinkler-maintenance only registration certificate. The department shall, by rule, specify the activities in which a person holding a registration certificate under this section may engage.
The statutory authority for many of the rule changes affected by
2013 Wisconsin Act 20 can be found under chs.
101,
168, and
440, Stats. Specifically, statutory provisions include:
•
101.09 (3) (a) The department shall promulgate by rule construction, maintenance and abandonment standards applicable to tanks for the storage, handling or use of liquids that are flammable or combustible or are federally regulated hazardous substances, and to the property and facilities where the tanks are located, for the purpose of protecting the waters of the state from harm due to contamination by liquids that are flammable or combustible or are federally regulated hazardous substances. The rule shall comply with ch.
160. The rule may include different standards for new and existing tanks, but all standards shall provide substantially similar protection for the waters of the state. The rule shall include maintenance requirements related to the detection and prevention of leaks. The rule may require any person supplying heating oil to any noncommercial storage tank for consumptive use on the premises to submit to the department, within 30 days after the department requests, the location, contents and size of any such tank.
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101.09 (3) (c) The rule promulgated under par. (a) may require the certification or registration of persons who install, remove, clean, line, perform tightness testing on and inspect tanks and persons who perform site assessments. Any rule requiring certification or registration shall also authorize the revocation or suspension of the certification or registration.
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101.09 (3) (d) The department shall promulgate a rule specifying the fees for plan review and inspection of tanks for the storage, handling, or use of flammable or combustible liquids and for any certification or registration required under par. (c).
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101.45 (5m) Rules. The department shall promulgate rules for the administration of the program under this section.
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101.143 (2) (b) The department shall promote the program under this section to persons who may be eligible for awards under this section.
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101.143 (2) (e) The department shall promulgate rules, with an effective date of no later than January 1, 1996, specifying the methods the department will use under sub. (3) (ae), (ah), (am) and (ap) to identify the petroleum product storage system or home oil tank system which discharged the petroleum product that caused an area of contamination and to determine when a petroleum product discharge that caused an area of contamination occurred. The department shall write the rule in a way that permits a clear determination of what petroleum product contamination is eligible for an award under sub. (4) after December 31, 1995.
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101.143 (2) (em) 1. The department may promulgate rules that specify a fee that must be paid by a service provider as a condition of submitting a bid to conduct an activity under sub. (3) (c) for which a claim for reimbursement under this section will be submitted. Any fees collected under the rules shall be deposited into the petroleum inspection fund.
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101.143 (2) (f) The department shall promulgate a rule establishing a priority system for paying awards under sub. (4) for petroleum product storage systems that are owned by school districts and that are used for storing heating oil for consumptive use on the premises where stored.
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101.143 (2) (g) The department may promulgate, by rule, requirements for the certification or registration of persons who provide consulting services to owners and operators who file claims under this section. Any rule requiring certification or registration shall also authorize the revocation or suspension of the certification or registration.
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101.143 (2) (h) The department of safety and professional services and the department of natural resources, jointly, shall promulgate rules designed to facilitate effective and cost-efficient administration of the program under this section that specify all of the following:
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101.143 (2) (i) The department of safety and professional services and the department of natural resources, jointly, shall promulgate rules specifying procedures for evaluating remedial action plans and procedures to be used by employees of the department of safety and professional services and the department of natural resources while remedial actions are being conducted. The departments shall specify procedures that include all of the following: 1. Annual reviews that include application of the method in the rules promulgated under sub. (2e) (b) to determine the risk posed by discharges that are the subject of the remedial actions. 2. Annual reports by consultants estimating the additional costs that must be incurred to comply with sub. (3) (c) 3. and with enforcement standards. 3. A definition of “reasonable time" for the purpose of determining whether natural attenuation may be used to achieve enforcement standards. 4. Procedures to be used to measure concentrations of contaminants.
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101.143 (2) (j) The department of safety and professional services and the department of natural resources, jointly, shall promulgate rules specifying all of the following: 1. The conditions under which employees of the department of commerce [safety and professional services] and the department of natural resources must issue approvals under sub. (3) (c) 4. Note: The correct agency name is shown in brackets. Corrective legislation is pending. 2. Training and management procedures to ensure that employees comply with the requirements under subd. 1.
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101.143 (2) (L) The department may promulgate rules for the assessment and collection of fees to recover its costs for providing approval under sub. (3) (c) 4. and for providing other assistance requested by applicants under this section. Any moneys collected under this paragraph shall be credited to the appropriation account under s.
20.165 (2) (Lm).
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101.143 (2e) (b) If the department of safety and professional services and the department of natural resources are unable to reach an agreement under par. (a), they shall refer the matters on which they are unable to agree to the secretary of administration for resolution. The secretary of administration shall resolve any matters on which the departments disagree in a manner that is consistent with par. (a). The department of safety and professional services and the department of natural resources, jointly, shall promulgate rules incorporating any agreement between the department of safety and professional services and the department of natural resources under par. (a) and any resolution of disagreements between the departments by the secretary of administration under this paragraph.
