SB45,1148,15 b. Any entity that is owned or controlled by, affiliated with, or under common control as the health care entity.

SB45,1148,16 c. Any entity listed in par. (f).

SB45,1148,20 (j) Comprehensive financial reports of the health care entity and any ownership or control entities, including audited financial statements, cost reports, annual costs, annual receipts, realized capital gains and losses, accumulated surplus, and accumulated reserves.

SB45,1148,22 (2) Exceptions. All of the following health care entities are exempt from the reporting requirements under sub. (1):

SB45,1149,3 (a) A health care entity that is an independent provider organization, without any ownership or control entities, consisting of 2 or fewer physicians, provided that if that health care entity experiences a material change transaction under s. 150.992, the health care entity is subject to reporting under sub. (1) upon the consummation of the transaction.

SB45,1149,9 (b) A health care provider or provider organization that is owned or controlled by another health care entity, if the health care provider or provider organization is shown in the organizational chart submitted under sub. (1) (g) and the owning or controlling health care entity reports all the information required under sub. (1) on behalf of the controlled or owned entity. Health care facilities are not subject to this exception.

SB45,1149,15 (3) Rules. (a) The department shall promulgate any rules necessary to implement this section, specify the format and content of reports, and impose penalties for noncompliance. The department may require additional reporting of data or information that it determines is necessary to better protect the public’s interest in monitoring the financial conditions, organizational structure, business practices, and market share of each registered health care entity.

SB45,1149,17 (b) The department may assess administrative fees on health care entities in an amount to help defray the costs in overseeing and implementing this section.

SB45,1149,21 (4) Ownership information. (a) Information provided under this section shall be public information and may not be considered confidential, proprietary, or a trade secret, except that any individual health care provider’s taxpayer identification that is also their social security number shall be confidential.

SB45,1149,24 (b) Not later than December 31, 2028, and annually thereafter, the department shall post on its publicly available website a report with respect to the previous one-year period, including all of the following information:

SB45,1150,2 1. The number of health care entities reporting for the year, disaggregated by the business structure of each specified entity.

SB45,1150,4 2. The names, addresses, and business structure of any entities with an ownership or controlling interest in each health care entity.

SB45,1150,5 3. Any change in ownership or control for each health care entity.

SB45,1150,6 4. Any change in the tax identification number of a health care entity.

SB45,1150,10 5. As applicable, the name, address, tax identification number, and business structure of other affiliates under common control, subsidiaries, and management services entities for the health care entity, including the business type and the tax identification number of each.

SB45,1150,12 6. An analysis of trends in horizontal and vertical consolidation, disaggregated by business structure and provider type.

SB45,1150,20 (c) The department may share information reported under this section with the attorney general, other state agencies, and other state officials to reduce or avoid duplication in reporting requirements or to facilitate oversight or enforcement under state law. Any tax identification numbers that are individual social security numbers may be shared with the attorney general, other state agencies, or other state officials that agree to maintain the confidentiality of such information. The department may, in consultation with the relevant state agencies, merge similar reporting requirements where appropriate.

SB45,1151,2 (5) Enforcement. (a) Audit and inspection authority. The department is authorized to audit and inspect the records of any health care entity that has failed to submit complete information pursuant to this section or if the department has reason to question the accuracy or completeness of the information submitted pursuant this section.

SB45,1151,5 (b) Random audits. The department shall conduct annual audits of a random sample of health care entities to verify compliance with, accuracy, and completeness of the reported information pursuant to this section.

SB45,1151,8 (c) Penalty for failure to report. If a health care entity fails to provide a complete report under sub. (1), or submits a report containing false information, the entity shall be subject to all of the following civil penalties, as appropriate:

SB45,1151,12 1. Health care entities consisting of independent health care providers or provider organizations without any 3rd-party ownership or control entities, with 10 or fewer physicians or less than $10 million in annual revenue, a forfeiture of up to $50,000 for each report not provided or containing false information.

SB45,1151,14 2. For all other health care entities, a forfeiture of up to $500,000 for each report not provided or containing false information.

SB45,2211 Section 2211. 154.01 (1g) of the statutes is amended to read:

SB45,1151,19 154.01 (1g) “Advanced practice registered nurse” means a nurse an individual licensed under ch. 441 who is currently certified by a national certifying body approved by the board of nursing as a nurse practitioner, certified nurse- midwife, certified registered nurse anesthetist, or clinical nurse specialist s. 441.09.

SB45,2212 Section 2212. 155.01 (1g) (b) of the statutes is repealed and recreated to read:

SB45,1151,24 155.01 (1g) (b) An individual who is licensed as an advanced practice registered nurse and possesses a nurse practitioner specialty designation under s. 441.09.

SB45,2213 Section 2213. 157.05 of the statutes is amended to read:

SB45,1152,8 157.05 Autopsy. Consent for a licensed physician to conduct an autopsy on the body of a deceased person shall be deemed sufficient when given by whichever one of the following assumes custody of the body for purposes of burial: Father, mother, husband, wife parent, spouse, child, guardian, next of kin, domestic partner under ch. 770, or in the absence of any of the foregoing, a friend, or a person charged by law with the responsibility for burial. If 2 or more such persons assume custody of the body, the consent of one of them shall be deemed sufficient.

SB45,2214 Section 2214. 157.06 (11) (hm) of the statutes is created to read: