December 6, 2024
STATE OF WISCONSIN
DEPARTMENT OF REVENUE
PROPOSED ORDER OF THE DEPARTMENT OF REVENUE CREATING RULES
The Wisconsin Department of Revenue (DOR) proposes an order to: create Tax 17; relating to innovation grant programs pursuant to 2023 Wisconsin Act 12. The scope statement for this rule, SS 030-24, was approved by the Governor on March 7, 2024, published in Register No. 819A3 on March 18, 2024, and approved by the Secretary of Revenue on April 10, 2024. Statutes interpreted: ss. 79.038, Wis. Stats. Explanation of agency authority: s. 227.11 (2), Wis. Stats., provides statutory rule-making authority for DOR as follows: (a) "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...” (b) "Each agency authorized to exercise discretion in deciding individual cases may formalize the general policies evolving from its decisions by promulgating the policies as rules …" S. 79.038 (1) (b) 3, Wis. Stats., provides statutory rule-making authority for DOR as follows: “In calculating the projected savings under this paragraph to be realized by a transfer of fire protection or emergency medical services involving an entity that engages volunteer fire fighters or emergency medical services practitioners, the department shall attribute to all volunteer fire fighter or emergency medical services practitioner positions fair market compensation for the services provided by the volunteer fire fighter or emergency medical services practitioner positions. The department shall promulgate rules specifying the method of determining fair market compensation for the services provided by a volunteer fire fighter position and emergency medical services practitioner position for purposes of this paragraph.”
Related statute or rule: There are no other applicable statutes or rules.
Plain language analysis: The proposed emergency and permanent rules will specify the method of determining fair market compensation for the services provided by a volunteer fire fighter position and emergency medical services practitioner position.
Summary of, and comparison with, existing or proposed federal regulation: DOR is not aware of any existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Summary of comments received during preliminary comment period and public hearing on the statement of scope: On March 28, 2024, DOR received a directive from JCRAR to hold a preliminary public hearing and comment period for the Scope Statement. On April 1, 2024, a notice was posted in the Wisconsin Administrative Register with information on the April 5, 2024, public hearing and comment period. The preliminary public hearing was virtually held on April 5, 2024. There were no comments provided at the hearing. In addition, there were no written comments submitted during the comment period.
Comparison with rules in adjacent states: DOR is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies: DOR's website currently specifies calculations and provides examples for counties, municipalities, and tribes to complete processes provided by state law. The proposed language is consistent with these existing processes.
Analysis and supporting documents used to determine effect on small business: This rule order provides innovation grant information as required by 2023 Wisconsin Act 12. No additional analysis or supporting documents were used to determine the effect on small business. Anticipated costs incurred by private sector: DOR does not expect increased costs by the private sector.
Effect on small business: There may be a positive economic boost for small business as the law allows local governments to transfer services to a private entity.
Agency contact person: Please contact Scott Shields at (608) 266-8223 or scott.shields@wisconsin.gov, if you have any questions regarding this proposed rule. Place where comments are to be submitted and deadline for submission: Comments may be submitted to the contact person shown below no later than the date on which the public hearing on this proposed rule is conducted. Information as to the place, date, and time of the public hearing will be published in the Wisconsin Administrative Register.
Scott Shields
Department of Revenue
Mail Stop 6-97
2135 Rimrock Road
P.O. Box 8971
Madison, WI 53708-8971
SECTION 1. Tax 17 is created to read:
Tax 17.01 Purpose. The purpose of this chapter is to clarify the administration of innovation grants and innovation planning grants under s. 79.038, Stats. Tax 17.02 Definitions. In this chapter:
