Notices for Week of: SEPTEMBER 8, 2005
PROPOSED STATE RULES
By law, public notice of proposed rules must be given by publication in newspapers of record. The purpose of these notices is to give the public a chance to respond to the proposals. The public notices for administrative rules are now also available online at http://vermont-archives.org/aparules/ovnotices.htm The law requires an agency to hold a public hearing on a proposed rule, if requested to do so in writing by 25 persons or an association having at least 25 members.
To make special arrangements for individuals with disabilities or special needs please call or write the contact person listed below as soon as possible
To obtain further information concerning any scheduled hearing(s), obtain copies of proposed rule(s) or submit comments regarding proposed rule(s), please call or write the contact person listed below. You may also submit comments in writing to the Legislative Committee on Administrative Rules, State House, Montpelier, Vermont 05602 (828-2231).
Unitary Combined Reporting
Vermont Proposed Rule: 05P046
AGENCY: Dept. of Taxes, Agency of Administration
CONCISE SUMMARY: The rule implements the requirement that a taxable corporation which is part of an affiliated group engaged in a unitary business must file a group return containing the combined net income of the affiliated group. It explains key statutory terms, establishes criteria for determining indirect ownership of stock, adopts standard indices and rebuttable presumptions with respect to unities of operation and use, adopts standard methods for combining income and adjusting inter-company transactions, provides for inclusion of dividends and Subpart F income from overseas affiliates in combined income, establishes rule for members not having the same fiscal year, provides that apportionment factor numerators (Vermont sales, property and payroll ) exclude activities of corporations not subject to Vermont income tax, adopts the majority rule with respect to throwback, allows factor relief in certain circumstances, and clarifies treatment of attributes of separate corporations and filing responsibilities.
TYPE OF PERSONS AFFECTED: Corporations subject to Vermont corporate income tax, that operate as part of an affiliated group that is engaged in a unitary business; CPAs; and Vermont Department of Taxes.
COST BENEFIT ANALYSIS: This regulation implements the change from separate accounting to unitary combined reporting that was enacted in 2004. Unitary combined reporting apportions the taxable income of an entire multistate group of affiliated corporations engaged in a unitary business rather than the separate accounting income of only the corporations doing business in Vermont. This eliminates certain opportunities for sheltering income. The resulting increase in Vermont's corporate income tax base will be offset by the simultaneous reduction in corporate tax rates. However, because combined reporting allows better measurement of income the tax burden will be redistributed. The impact of the law will be corporation specific. The regulation is designed to implement combined reporting in a manner that is consistent with other combined reporting states, particularly Maine and New Hampshire. A mainstream approach in the rule will minimize litigation while the State and corporations adjust to combined reporting.
SCHEDULED HEARINGS: September 27, 2005, 10:00 AM, 133 State Street, Montpelier, VT 05609, 5th Floor Conference Room (Room 542).
DEADLINE FOR PUBLIC COMMENT: October 6, 2005
FOR FURTHER INFORMATION, CONTACT: Molly Bachman, Dept. of Taxes, Box 429, 133 State Street, Montpelier, VT 05601-0429 (802) 223-2505
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Fuel Program Changes - Standard Heating Cost Tables
Vermont Proposed Rule: 05P047
AGENCY: Dept. for Children and Families (DCF)
CONCISE SUMMARY: The rule proposes to increase the dollar amounts in the Standard Heating Cost Tables for all fuel types, except propane. This table does NOT reflect benefit amounts. It is one of 7 standard tables used when determining the benefit amount for the seasonal fuel program. The actual amount of the befit issued is dependent on projected caseload size and federal funding.
TYPE OF PERSONS AFFECTED: Applicants for and recipients of seasonal fuel assistance benefits, suppliers of heating fuel, and the Department for Children and Families. Other groups may include community-based organizations such as Area Agencies on Aging, Weatherization Offices, Community Action Agencies and other low income advocacy groups, Legal Aid, and the Department of Disabilities, Aging and Independent Living, whose client groups will be affected.
COST BENEFIT ANALYSIS: Funding for this proposed rule change will be accommodated through the annual Low Income Home Energy Assistance Program (LIHEAP) allocation for Vermont. This change will have the greatest impact on Vermonters with the lowest income by potentially increasing their seasonal fuel benefits.
SCHEDULED HEARINGS: September 26, 2005 at 9 a.m., in the Agency of Human Services' Blue Room, DCF, State Office Complex, Waterbury, Vermont.
DEADLINE FOR PUBLIC COMMENT: October 3, 2005
FOR FURTHER INFORMATION, CONTACT:
For copies of the rule: www.dsw.state.vt.us/rulechange.htm or contact Roxanne Doty, (802)241-2937;roxanned@ahs.state.vt.us; DCF, 103 South Main Street, Waterbury, VT 05671-1201 Fax: (802)241-3934.
For other questions about the rule: Pam Dalley, Fuel Assistance Program Chief, (802) 241-2994; pamd@ahs.state.vt.us; DCF, 103 South Main Street, Waterbury, VT 05671-1201 Fax: (802)241-4327.
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Granting Reintegration Furlough
Vermont Proposed Rule: 05P042
AGENCY: Human Services, Dept. of Corrections
FOR FURTHER INFORMATION, CONTACT: Suzanne Santarcangelo, 103 South Main St. Waterbury, VT 05671-1001, (802) 241-4292
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Solid Waste Management Rules
Vermont Proposed Rule: 05P043
AGENCY: Vt. Agency of Natural Resources
FOR FURTHER INFORMATION, CONTACT: Chris Wagner, Chief, Certification and Compliance Section Solid Waste Management Program DEC 103 South Main Street, Waterbury, VT 05676 802-241-3483
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Accepted Agricultural Practice Rules
Vermont Proposed Rule: 05P044
AGENCY: Dept. of Agriculture, Food & Markets
FOR FURTHER INFORMATION, CONTACT: Jim Leland Agency of Agriculture Food & Markets, 116 State Street, Drawer 20, Montpelier, VT 05620-2901 802-828-3478
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Medium and Small Farm Operation Rules for Issuance of General and Individual Permits
Vermont Proposed Rule: 05P045
AGENCY: Dept. of Agriculture, Food & Markets
FOR FURTHER INFORMATION, CONTACT: Phil Benedict, Director, Agency of Agriculture, Food and Markets, 116 State Street, Montpelier, VT 05620-2901 (802)828-2431
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- If you have general questions about the rulemaking process, please contact
- Louise Corliss by e-mail at or by phone 802-828-2863
