To determine the fair market compensation attributed to the volunteer services provided by a fire fighter and emergency medical services practitioner, counties, municipalities, and tribes shall use the following methodology set forth on the department’s website:

1. (1) Consider incurred costs or determine the fair market wages to attribute based on the Wisconsin regional and county data from the United States bureau of labor statistics using the median hourly wage rates for the occupational codes applicable to fire fighters and emergency medical services practitioners.
2. (2) Consider incurred costs or determine the fair market fringe benefits to attribute based on the Wisconsin regional and county data from the United States bureau of labor statistics.

3. (3) Consider incurred costs to determine the training and equipment costs to attribute.

   Note: See https://www.revenue.wi.gov/Pages/SLF/IG.aspx for the method.

History

History: EmR2414: emerg. cr., eff. 11-12-24; CR 24-090: cr. Register July 2025 No. 835, eff. 8-1-25: consol. (intro.) and (1) (intro.) and renumber to (intro.) and am. under s. 35.17, Stats., and renumber (1) (a) to (c) to be (1) to (3) under s. 13.92 (4) (b) 1., Stats., Register July 2025 No. 835.