Wis. Admin. Code § Tax 21.03 — Volunteer fire fighter and emergency medical services practitioner fair market compensation

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:

Tax 21.03(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.

Tax 21.03(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.

Tax 21.03(3) (3) Consider incurred costs to determine the training and equipment costs to attribute.