2013-15 budget changes to grants for master educators and nationally board certified educators.
Rule Type
Permanent.
1. Finding/Nature of the Emergency (Emergency Rule Only)
N/A.
2. Detailed Description of the Objective of the Proposed Rule
The proposed rule change will modify ch.
PI 37 as a result of the 2013-15 budget,
2013 Wisconsin Act 20.
2013 Wisconsin Act 20 created s.
115.42 (1) (a) 5., Stats., which provides an additional requirement, that an applicant must have a rating of “effective" or “highly effective" in the applicable educator effectiveness system, in order to receive a grant for national teacher certification or master educator licensure. 2013 Wisconsin Act also created s.
115.42 (2) (d), Stats., which states that in any of the 9 years following receipt of a grant, if the grant recipient fails to maintain a rating of “effective" or “highly effective" in the applicable educator effectiveness system, as determined by the department, he or she is not eligible for a grant in that school year.
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
This proposed rule change is needed to align ch.
PI 37 with the statutory changes in the 2013-15 budget.
4. Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
115.42 Grants for national teacher certification or master educator licensure.
(4) The department shall promulgate rules to implement and administer this section, including rules relating to all of the following:
(a) The application process, including necessary documentation.
(b) The selection process for grant recipients.
(c) The number of times that a teacher may be exempt from continuing professional education requirements under sub. (3).
5. Estimate of Amount of Time that State Employees will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The amount of time needed for rule development by department staff and the amount of other resources necessary are indeterminate.
6. List with Description of all Entities that may be Affected by the Proposed Rule
This rule change could impact public schools, including charter schools.
7. 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
N/A.
8. Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
The proposed rules will have no significant economic impact on small businesses, as defined in s.
227.114 (1), Stats.
9. Agency Contact
Policy and Budget Team
Katie Schumacher
(608) 267-9127
Revenue
This scope statement was approved by the governor on August 21, 2013.
Rule No.
Relating to
Property tax administration.
1. Finding/Nature of the Emergency (Emergency Rule Only)
N/A.
2. Detailed Description of the Objective of the Proposed Rule
The proposed rule will repeal ss. Tax 20.01 to 20.03 because
2013 Wisconsin Act 20 repealed the department's rule-making authority under Wis. Stat. s. 73.03 (66).
3. Description of Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
Changes to s.
Tax 12.50 will reflect the legislature's policy decision to include biogas and synthetic gas energy systems under the renewable energy system property tax exemption.
The alternative is to leave the rule out of sync with the statute.
2013 Wisconsin Act 20 repealed the appropriation found in Wis. Stat. s. 20.835 (3) (qb) and the associated rule-making authority in Wis. Stat. s.
73.03 (66). The legislature has clearly identified a policy that the department should no longer appropriate lottery funds to the school levy tax credit. Repealing the rule associated with this legislative change is the only alternative, particularly in light of the legislature's repeal of the department's rule-making authority in Wis. Stat. s.
73.03 (66).
4. Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
Each agency may promulgate rules interpreting the provisions of any statute enforced or administered by the agency, if the agency considers it necessary to effectuate the purpose of the statute . . .
[It shall be the duty of the department of revenue, and it shall have power and authority:] To have and exercise general supervision over the administration of the assessment and tax laws of the state, over assessors, boards of review, supervisors of equalization, and assessors of incomes, and over the county boards in the performance of their duties in making the taxation district assessment, to the end that all assessments of property be made relatively just and equal at full value and that all assessments of income may be legally and accurately made in substantial compliance with law.
ENERGY SYSTEMS. Biogas or synthetic gas energy systems, solar energy systems, and wind energy systems. In this subsection, “biogas or synthetic gas energy system" means equipment which directly converts biomass, as defined under section
45K (c) (3) of the Internal Revenue Code, as interpreted by the Internal Revenue Service, into biogas or synthetic gas, equipment which generates electricity, heat, or compressed natural gas exclusively from biogas or synthetic gas, equipment which is used exclusively for the direct transfer or storage of biomass, biogas, or synthetic gas, and any structure used exclusively to shelter or operate such equipment, or the portion of any structure used in part to shelter or operate such equipment that is allocable to such use, if all such equipment, and any such structure, is located at the same site, and includes manure, substrate, and other feedstock collection and delivery systems, pumping and processing equipment, gasifiers and digester tanks, biogas and synthetic gas cleaning and compression equipment, fiber separation and drying equipment, and heat recovery equipment, but does not include equipment or components that are present as part of a conventional energy system. In this subsection, “synthetic gas" is a gas that qualifies as a renewable resource under s.
196.378 (1) (h) 1. h. In this subsection, “solar energy system" means equipment which directly converts and then transfers or stores solar energy into usable forms of thermal or electrical energy, but does not include equipment or components that would be present as part of a conventional energy system or a system that operates without mechanical means. In this subsection, “wind energy system" means equipment which converts and then transfers or stores energy from the wind into usable forms of energy, but does not include equipment or components that would be present as part of a conventional energy system.
The department is clearly tasked with administering the tax laws of the state, including personal property tax exemptions in Wis. Stat. s.
70.111 (18). The department finds that chapter Tax 12.50 is necessary to effectuate the purpose of Wis. Stat. s.
70.111 (18).
[It shall be the duty of the department of revenue, and it shall have power and authority:] To promulgate rules to ensure that the payments under s.
79.10 (4) made from the appropriation account under s.
20.835 (3) (qb) are used exclusively for school levy tax credits granted to state residents.
5. 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 50 hours to develop the rule.
6. List with Description of all Entities that may be Affected by the Proposed Rule
Property owners, owners of biogas or synthetic gas energy systems.
7. Summary and Preliminary Comparison of any Existing or Proposed Federal Regulation that is Intended to Address the Activities to be Regulated by the Proposed Rule
Wis. Stat. s.
70.111 (18), as amended by
2013 Wisconsin Act 20, relies on the federal definition of biomass found in section
45K (c) (3) of the Internal Revenue Code, which reads:
The term “biomass" means any organic material other than—
(A) oil and natural gas (or any product thereof), and
(B) coal (including lignite) or any product thereof.
26 USC § 45K provides a federal income tax credit for producing fuel from a nonconventional source, including gas produced from biomass. Additionally, H.R. 860, Biogas Investment Tax Credit Act of 2013, was introduced by U.S. Rep. Kind this year. This bill would include biogas property for an energy credit towards federal taxes for any taxable year equal to ten percent of the amount of investment in each energy property placed in service during such taxable year.
Biogas and synthetic gas digesters are also regulated by federal air, solid waste, and water regulations, but these federal regulations have little impact on the department's application of state tax laws.
There are no federal regulations addressing the school levy tax credit or the activities for which the credit is available.
8. Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
The proposed rule will have minimal or no economic impact.
The rule will have no economic impact on small business.
9. Contact Person
Nate Ristow, (608) 266-6466 or Dale Kleven, (608) 266-8253.
Revenue
This statement of scope was approved by the governor on August 21, 2013.
Rule No.
Relating to
Lottery provisions.
1. Finding/Nature of the Emergency (Emergency Rule Only)
N/A.
2. Detailed Description of the Objective of the Proposed Rule
3. Description of Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
The alternative is to leave the rules with an outdated reference.
2013 Wisconsin Act 20 amended Wis. Stat. s.
565.30 (1), creating the option for a deceased prize winner's estate to receive a lump sum payment of the prize winnings in lieu of continuing annuity payments. The statute directs the lottery administrator to establish procedures for persons to submit petitions to receive the lump sum payment. The proposed rule will create s.
Tax 62.30 to establish clear procedures for estate representatives and beneficiaries seeking to convert lottery prize annuity payments to a lump sum. The proposed rule will not establish new policy, but merely facilitate the legislative policy decision to allow a prize winner's estate the option of converting annuity payments to a lump sum payment.
The policy alternatives are to provide a detailed explanation of the petition procedure, to provide a simple directive to a form provided by the administrator, or not to promulgate a rule, which is an alternative that may not adhere to Wis. Stat. s.
227.10 (1).
