Common use of Wisconsin Technical College System Clause in Contracts

Wisconsin Technical College System. In addition to the Minnesota agreement, the Wisconsin Technical College System currently has reciprocity agreements with institutions in Michi- gan, Illinois, and Iowa. Unlike the Minnesota agree- ment, these agreements are between individual technical college districts in each state and apply only to residents of those districts. The agreement with Michigan, which was first established in 1981, involves three Wisconsin tech- nical college districts, Nicolet, Indianhead, and Northeast, and two community colleges in Michi- gan, Bay de Noc and Gogebic. Under the agree- ment, Michigan residents attending any of the three Wisconsin technical colleges pay Wisconsin's resident tuition rate and Wisconsin students at- tending the Michigan colleges pay Michigan's resi- dent tuition rate. In addition, the agreement pro- vides that a resident of one of the states whose em- ployer is located in the other state and whose em- ployer pays his or her tuition, is considered a resi- dent of the other state for tuition purposes. The agreement, which is renewed automatically each year, does not specify particular programs in which students may enroll. In 2005-06, 939 students from Michigan attended WTCS campuses (199.22 FTE students), all of whom enrolled at Northeast. Three WTCS districts have reciprocity agreements with colleges in Illinois. Gateway Technical College has agreements with the College of Lake County, XxXxxxx County College and Rock Valley College. Blackhawk and Chippewa Valley also have agreements with Rock Valley. Under the current agreements, participating students from both states are charged Wisconsin resident tuition. While priority for admission is given to residents of the state in which the college is located, after their first semester, students enrolled under the agreement are given the same priority as residents. However, no state resident may be displaced due to either agreement. During the 2005-06 academic year, 85 Illinois students attended technical college in Wisconsin (39.01 FTE students), with 48 at Gate way and 37 at Blackhawk. In addition, the Southwest Technical College in Wisconsin has an agreement with Northeast Iowa Community College, which has campuses in Calmar and Peosta, Iowa. Under the agreement with Iowa, students are charged the resident tuition rate for the institution in which they are enrolled. Therefore, in 2006-07, Wisconsin residents who enroll in Northeast Iowa Community College pay the resident tuition of $111.00 per credit while Iowa residents enrolled in Southwest Technical College pay $87.00 per credit. As under the agreements with Illinois institutions, priority for initial admission is given to state residents and participating students are treated as residents for admission purposes after their first semester. In 2005-06, nine Iowa residents attended Southwest, resulting in 4.63 FTE students. Individual Income Tax Reciprocity Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like most other states with an individual income tax, provides a credit for taxes paid to another state while the taxpayer was a Wis- consin resident in order to prevent double taxation of the same income. In addition, reciprocity agree- ments may be entered into between two states to reduce the filing requirements of persons who live in one state and work in another state. Under such agreements, the taxpayer is only required to file a return and pay taxes on income from personal ser- vices in the state of legal residence. While "personal services income" is defined specifically for each agreement, the term generally includes salaries, wages, commissions, and fees earned by an em- ployee, but does not include other types of income such as gains on the sale of property, rental in- come, and lottery winnings. Reciprocity applies only to personal service income. Wisconsin currently has income tax reciprocity agreements with five states: Illinois, Indiana, Kentucky, Michigan, and Minnesota. Based on the tax reciprocity agreements, Wisconsin does not tax the income from personal services earned in Wisconsin by residents of these states and instead collects taxes on such income earned in these states by Wisconsin residents. Likewise, these other states do not impose their income tax on the income from personal services of Wisconsin residents and instead tax such income earned in Wisconsin by their residents. As a result, Wisconsin foregoes tax revenue from personal service income of residents of reciprocity states who work here and the reciprocity states forego such tax revenue from Wisconsin residents who work there. The reciprocity agreements with Minnesota and Illinois require a compensation payment when the net foregone tax revenues of one state exceed those of the other state. The other three agreements do not include this provision. Under the two agree- ments that do require a compensation payment, the compensation payments made to-date have been from Wisconsin to the other state.

Wisconsin Technical College System. In addition to the Minnesota agreement, the Wisconsin Technical College System currently has reciprocity agreements with institutions in Michi- gan, Illinois, and Iowa. Unlike the Minnesota agree- ment, these agreements are between individual technical college districts in each state and apply only to residents of those districts. The agreement with Michigan, which was first established in 1981, involves three Wisconsin tech- nical college districts, Nicolet, Indianhead, and Northeast, and two community colleges in Michi- gan, Bay de Noc and Gogebic. Under the agree- ment, Michigan residents attending any of the three Wisconsin technical colleges pay Wisconsin's resident tuition rate plus a $5 /credit surcharge and Wisconsin students at- tending attending the Michigan colleges col- leges pay Michigan's resi- dent tuition the Michigan out-of-district resident tui- tion rate. In addition, the agreement pro- vides provides that a resident of one of the states whose em- ployer employer is located in the other state and whose em- ployer employer pays his or her tuition, is considered a resi- dent resident of the other state for tuition purposes. The agreement, which agreement is renewed automatically each year, year and does not specify particular programs in which students may enroll. In 20052009-0610, 939 943 Michigan resident students from (252.25 FTE) attended Northeast Technical College. In addition, three Michigan attended WTCS campuses resident students (199.22 FTE students), all of whom 1.13 FTE) who were enrolled at Northeastin a program shared by Northeast and Fox Valley Technical Colleges at- tended Fox Valley Technical College under the agreement. Three WTCS districts have reciprocity agreements agree- ments with colleges in Illinois. Gateway Technical College has agreements with the College of Lake County, XxXxxxx County College and Rock Valley College. Blackhawk and Chippewa Valley also have agreements with Rock Valley. Under the current cur- rent agreements, participating students from both states are charged Wisconsin Wiscon sin resident tuition. While priority for admission is given to residents of the state in which the college is located, after their first semester, students enrolled under the agreement agree- ment are given the same priority as residents. However, no state resident may be displaced due to either agreement. During the 20052009-06 10 academic year, 85 51 Illinois students (24.21 FTE) attended a technical college in Wisconsin (39.01 FTE students)Wisconsin, with 48 31 at Gate way Black- hawk and 37 20 at BlackhawkGateway. In addition, the Southwest Technical College in Wisconsin has an agreement with Northeast Iowa Community College, which has campuses in Calmar Cal- mar and Peosta, Iowa. Under the agreement with Iowa, students are charged the resident tuition rate for the institution in which they are enrolled. Therefore, in 20062010-0711, Wisconsin residents who enroll en- roll in Northeast Iowa Community College pay the resident tuition of $111.00 137 per credit while Iowa residents resi- dents enrolled in Southwest Technical College pay $87.00 106 per credit. As under the agreements with Illinois Illi- nois institutions, priority for initial admission is given to state residents and participating students are treated as residents for admission purposes after af- ter their first semester. In 20052009-0610, nine eight Iowa residents resi- dent students (7.07 FTE) attended Southwest, resulting in 4.63 FTE studentsa Wisconsin technical college with six enrolled at Southwest Technical and two enrolled at Western Technical. Individual Income Tax Reciprocity Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like most other states with an individual income tax, provides a credit for taxes paid to another state while the taxpayer was a Wis- consin resident in order to prevent double taxation of the same income. In addition, reciprocity agree- ments may be entered into between two states to reduce the filing requirements of persons who live in one state and work in another state. Under such agreements, the taxpayer is only required to file a return and pay taxes on income from personal ser- vices in the state of legal residence. While "personal services income" is defined specifically for each agreement, the term generally includes salaries, wages, commissions, and fees earned by an em- ployee, but does not include other types of income such as gains on the sale of property, rental in- come, and lottery winnings. Reciprocity applies only to personal service income. Wisconsin currently has income tax reciprocity agreements with five four states: Illinois, Indiana, Kentucky, MichiganXxx- xxxxx, and MinnesotaMichigan. In addition, Wisconsin had an agreement with Minnesota for tax years 1968 through 2009. Based on the four existing tax reciprocity recip- rocity agreements, Wisconsin does not tax the income in- come from personal services earned in Wisconsin by residents of these the four states and instead collects taxes on such income earned in these states by Wisconsin residents. Likewise, these the four other states do not impose their income tax on the income from personal services of Wisconsin residents and instead in- stead tax such income earned in Wisconsin by their residents. As a result, Wisconsin foregoes tax revenue reve- nue from personal service income of residents of reciprocity states who work here and the reciprocity reciproc- ity states forego such tax revenue from Wisconsin residents who work there. The reciprocity agreements agreement with Minnesota and Illinois require requires a compensation payment when the net foregone tax revenues of one state exceed those of the other Individual Income Tax Reciprocity state. The previous agreement with Minnesota con- tained a similar provision. Under these agree- ments, the compensation payments made thus far Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like most other states with an individual income tax, provides a credit for taxes paid to another state while the taxpayer was a Wis- consin resident in order to prevent double taxation of the same income. In addition, reciprocity agree- have been from Wisconsin to the other state. The other three agreements do not include this provision. Under the two agree- ments that do require a provision requiring compensation payment, the compensation payments made to-date have been from Wisconsin to the other statepayments.

Wisconsin Technical College System. In addition to the Minnesota agreement, the Wisconsin Technical College System currently has reciprocity agreements with institutions in Michi- ganMichigan, Illinois, and Iowa. Unlike the Minnesota agree- mentagreement, these agreements are between individual individ- ual technical college districts in each state and apply ap- ply only to residents of those districts. The agreement with Michigan, which was first established in 1981, involves three Wisconsin tech- nical technical college districts, Nicolet, Indianhead, and Northeast, and two community colleges in Michi- ganMichigan, Bay de Noc and Gogebic. Under the agree- mentagreement, Michigan residents attending any of the three Wisconsin technical colleges Technical Colleges pay WisconsinWis- consin's resident tuition rate rate, and Wisconsin students at- tending resi- dents attending the Michigan colleges pay MichiganMichi- gan's resi- dent resident tuition rate. In addition, the agreement pro- vides agree- ment provides that a resident of one of the states whose em- ployer employer is located in the other state and whose em- ployer employer pays his or her tuition, is considered consid- ered a resi- dent resident of the other state for tuition purposespur- poses. The agreement, which agreement is renewed automatically each year, year and does not specify particular programs in which students may enroll. In 20052017-0618, 939 428 Michigan resident students from Michigan (169 FTE) attended WTCS campuses (199.22 FTE students), all of whom enrolled at Northeast. Three WTCS districts have reciprocity agreements with colleges in Illinois. Gateway Northeast Technical College has agreements with the College of Lake County, XxXxxxx County College and Rock Valley College. Blackhawk In addition, 53 Michigan resident students (13.72 FTE) who were enrolled in a program shared by Northeast and Chippewa Fox Valley also have agreements with Rock Valley. Under the current agreements, participating students from both states are charged Wisconsin resident tuition. While priority for admission is given to residents of the Technical Colleges attended Fox Valley state in which the college is located, after their first semester, students enrolled en- rolled under the agreement are given the same priority pri- ority as residentsresident students after their first semester. However, no state resident may be displaced due to either agreement. During the 20052017-06 18 academic year, 85 62 Illinois students (23.03 FTE) attended a technical college in Wisconsin (39.01 FTE students)Wisconsin, with 48 55 at Gate way Black- hawk, three at Gateway, and 37 four at BlackhawkSouthwest. In addition, the Southwest Technical College in Wisconsin has an agreement with Northeast Iowa Community College, which has campuses in Calmar and PeostaPe- osta, Iowa. Under the agreement with Iowaagreement, students are charged the resident tuition rate for the institution in which they are enrolled. Therefore, in 20062018-0719, Wisconsin residents who enroll in Northeast Iowa Community College pay the resident tuition of $111.00 170 per credit while Iowa residents enrolled in Southwest Technical College pay $87.00 134.20 per credit. As under most of the agreements with Illinois Illi- nois institutions, priority for initial admission is given to state residents and participating students are treated as residents for admission purposes after their first semester. In 20052017-0618, nine Iowa residents attended Southwest, resulting in 4.63 FTE studentsresident students (7 FTE) at- tended Southwest Technical college under the agreement. Technical College under the agreement. Three WTCS districts have reciprocity agree- Individual Income Tax Reciprocity ments with colleges in Illinois: Blackhawk Tech- nical College has agreements with Rock Valley College and Highland Community College; Gate- way Technical College has agreements with the College of Lake County, XxXxxxx County Col- lege, and Rock Valley; and Southwest Technical College has an agreement with Highland Commu- nity College. Unlike the agreements with Minne- sota and Bay de Noc and Gogebic Community Colleges in Michigan, these agreements only ap- ply to specific programs. Under the current agree- ments, participating students are charged either resident tuition at the institution attended or Wis- consin resident tuition. While in most cases priority for admission is given to residents of the Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like Like most other states with an individual income tax, Wisconsin provides its residents a credit for taxes paid to another state while the taxpayer was a Wis- consin resident in order to prevent double taxation of the same income. In addition, states may enter reciprocity agree- ments may be entered into between two states agreements to reduce the filing requirements of persons who live in one state and work in another state. Under such agreementsagree- ments, the taxpayer is taxpayers are only required to file a return returns and pay taxes on income from personal ser- vices services in the state of legal residence. While "personal services income" is defined specifically for each agreement, the term generally includes salaries, wages, commissions, and fees earned by an em- ployee, but does not include other types of income such as gains on the sale of property, rental in- come, and lottery winnings. Reciprocity applies only to personal service income. Wisconsin currently has income tax reciprocity agreements with five four states: Illinois, Indiana, Kentucky, MichiganXxx- xxxxx, and MinnesotaMichigan. In addition, Wisconsin had an agreement with Minnesota for tax years 1968 through 2009. Based on the four existing tax reciprocity reci- procity agreements, Wisconsin does not tax the income in- come from personal services earned in Wisconsin by residents of these the four states and instead collects taxes on such income earned in these states by Wisconsin residents. Likewise, these the four other states do not impose their income tax on the income in- come from personal services of Wisconsin residents resi- dents and instead tax such income earned in Wisconsin Wis- consin by their residents. As a result, Wisconsin foregoes tax revenue from personal service income in- come of residents of reciprocity states who work here and the reciprocity states forego such tax revenue rev- enue from Wisconsin residents who work there. The reciprocity agreements agreement with Minnesota and Illinois require re- quires a compensation payment when the net foregone fore- gone tax revenues of one state exceed those of the other state. The other three agreements do not include this previous agreement with Minne- sota contained a similar provision. Under the two agree- ments that do require a compensation paymentthese agreements, the compensation payments made to-date thus far have been from Wisconsin to the other statestate because more Wisconsin residents earned in- come in those states than those states' residents earned income in Wisconsin. The other three agreements do not include a provision requiring compensation payments.

Wisconsin Technical College System. In addition to the Minnesota agreement, the Wisconsin Technical College System currently has reciprocity agreements with institutions in Michi- gan, Illinois, Illinois and Iowa. Unlike the Minnesota agree- mentagreement, these agreements are between individual individ- ual technical college districts in each state and apply ap- ply only to residents of those districts. The agreement with Michigan, which was first established in 1981, involves three Wisconsin tech- nical technical college districts, districts (Nicolet, Indianhead, Indianhead and Northeast, ) and two community colleges in Michi- gan, Bay de Noc Community College and GogebicGogebic Community College. Under the agree- mentagreement, Michigan residents attending any of the three Wisconsin technical colleges pay Wisconsin's resident tuition rate and Wisconsin students at- tending attending the Michigan colleges pay Michigan's resi- dent resident tuition rate. In addition, the agreement pro- vides provides that a resident of one of the states whose em- ployer employer is located in the other state and whose em- ployer employer pays his or her tuition, is shall be considered a resi- dent resident of the other state for tuition purposes. The agreement, which is renewed automatically each year, does not specify particular programs in which students may enroll. In 20052003-0604, 939 906 students from Michigan attended WTCS campuses (199.22 179.91 FTE students), all with 904 of whom these students enrolled at NortheastNortheast and two at Indianhead. Three WTCS districts have reciprocity agreements with colleges in Illinois. Gateway Technical College has agreements with the College of Lake County, XxXxxxx County College and Rock Valley College. Blackhawk and Chippewa Valley also have agreements with Rock Valley. Under the current agreements, participating students from both states are charged Wisconsin resident tuition. While priority for admission is given to residents of the state in which the college is located, after their first semester, students enrolled under the agreement are given the same priority as residents. However, no state resident may be displaced due to either an agreement. During the 20052003-06 04 academic year, 85 99 Illinois students attended technical college in Wisconsin (39.01 36.95 FTE students), with 48 at Gate way Gateway and 37 28 at Blackhawk. In additionDuring the same year, Wisconsin residents attended Lake County, XxXxxxx and Rock Valley community colleges. According to staff at these colleges, the number of students attending courses under the reciprocity agreement for 2003-04 is unavailable. Wisconsin's agreement with Iowa became effec- tive in the 1996-97 academic year. The agreement is between Southwest Technical College in Wisconsin has an agreement with and Northeast Iowa Community College, which has campuses in Calmar and Peosta, Iowa. Under the agreement with Iowa, students are charged the resident tuition rate for the institution in which they are enrolled. Therefore, in 20062004-0705, Wisconsin residents who enroll in Northeast Iowa Community Commu- nity College will pay the resident tuition of $111.00 99.00 per credit while Iowa residents enrolled in Southwest South- west Technical College will pay $87.00 76.00 per credit. As under the agreements with Illinois institutions, priority for initial admission is given to state residents resi- dents and participating students are treated as residents for admission purposes after their first semester. In 20052003-0604, nine 13 Iowa residents attended Southwest, resulting in 4.63 6.85 FTE students. Accord- ing to Northeast Iowa staff, information on the number of Wisconsin residents attending the cam- pus under the reciprocity agreement is not col- lected. Individual Income Tax Reciprocity Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like most other states with an individual income tax, provides a credit for taxes paid to another state while the taxpayer was a Wis- consin resident in order to prevent double taxation of the same income. In addition, reciprocity agree- ments may be entered into between two states to reduce the filing requirements of persons who live in one state and work in another state. Under such agreements, the taxpayer is only required to file a return and pay taxes on income from personal ser- vices in the state of legal residence. While "personal services income" is defined specifically for each agreement, the term generally includes salaries, wages, commissions, and fees earned by an em- ployee, but does not include other types of income such as gains on the sale of property, rental in- come, and lottery winnings. Reciprocity applies only to personal service income. Wisconsin currently has income tax reciprocity agreements with five states: Illinois, Indiana, Kentucky, Michigan, and Minnesota. Based on the tax reciprocity With these agreements, Wisconsin does not tax the wage and salary income from personal services earned in Wisconsin by residents of these states and instead collects taxes on such income earned in these states by Wisconsin residents. Likewise, these other states do not impose their income tax on the income from personal services earnings of Wisconsin residents and instead tax such income earned in Wisconsin by their residents. As a result, Wisconsin foregoes tax revenue from personal service income of residents of reciprocity states who work here and the reciprocity states forego such tax revenue from Wisconsin residents who work there. The reciprocity agreements with Minnesota and Illinois require a compensation payment when the net foregone tax revenues of one state exceed those of the other state. The other three agreements do not include this provision. Under the two agree- ments agreements that do require a compensation payment, the compensation payments made to-to- date have been from Wisconsin to the other state.

Wisconsin Technical College System. In addition to the Minnesota agreement, the Wisconsin Technical College System currently has reciprocity agreements with institutions in Michi- ganMichigan, Illinois, and Iowa. Unlike the Minnesota agree- mentagreement, these agreements are between individual individ- ual technical college districts in each state and apply ap- ply only to residents of those districts. The agreement with Michigan, which was first established in 1981, involves three Wisconsin tech- nical technical college districts, Nicolet, IndianheadNorthwood, and Northeast, and two community colleges in Michi- ganMichigan, Bay de Noc College and Gogebic. Under the agree- mentagreement, Michigan residents attending any of the three Wisconsin technical colleges Technical Colleges pay WisconsinWis- consin's resident tuition rate rate, and Wisconsin students at- tending resi- dents attending the Michigan colleges pay MichiganMichi- gan's resi- dent resident tuition rate. In addition, the agreement pro- vides agree- ment provides that a resident of one of the states whose em- ployer employer is located in the other state and whose em- ployer employer pays his or her tuition, is considered consid- ered a resi- dent resident of the other state for tuition purposespur- poses. The agreement, which agreement is renewed automatically each year, year and does not specify particular programs in which students may enroll. In 20052021-0622, 939 329 Michigan resident students from (169 FTE) attended Northeast Technical College. No Michigan resident students attended WTCS campuses (199.22 FTE students), all of whom enrolled at NortheastFox Valley or North- wood Technical College under the program. Three WTCS districts have reciprocity agreements agree- ments with colleges in Illinois. : Blackhawk Tech- nical College has agreements with Rock Valley College and Highland Community College; Gateway Technical College has agreements with the College of Lake County, XxXxxxx County College, and Rock Valley; and Southwest Technical College has an agreement with High- land Community College. Unlike the agreements with Minnesota and Bay College and Rock Valley College. Blackhawk and Chippewa Valley also have agreements with Rock ValleyGogebic Community Colleges in Michigan, these agree- ments only apply to specific programs. Under the current agreements, participating students from both states are charged either resident tuition at the institution at- tended or Wisconsin resident tuition. While in most cases priority for admission is given to residents resi- dents of the state in which the college is located, after their first semester, students enrolled under the agreement are given the same priority as residentsresident students after their first semester. However, no state resident may be displaced due to either agreement. During the 20052021-06 22 academic year, 85 49 Illinois students (25.80 FTE) attended a technical college in Wisconsin (39.01 FTE students)Wisconsin, with 48 at Gate way and 37 41 at Blackhawk, two at Gateway, and six at Southwest. In addition, the Southwest Technical College in Wisconsin has an agreement with Northeast Iowa Community College, which has campuses in Calmar and PeostaPe- osta, Iowa. Under the agreement with Iowaagreement, students are charged the resident tuition rate for the institution in which they are enrolled. Therefore, in 20062022-0723, Wisconsin residents who enroll in Northeast Iowa Community College pay the resident tuition of $111.00 185 per credit while Iowa residents enrolled in Southwest Technical College pay $87.00 143.45 per credit. As under most of the agreements with Illinois Illi- nois institutions, priority for initial admission is given to state residents and participating students are treated as residents for admission purposes after their first semester. In 20052021-0622, nine 13 Iowa residents attended Southwest, resulting in 4.63 FTE students. Individual Income Tax Reciprocity Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like most other states with an individual income tax, provides a credit for taxes paid to another state while the taxpayer was a Wis- consin resident in order to prevent double taxation of the same income. In addition, reciprocity agree- ments may be entered into between two states to reduce the filing requirements of persons who live in one state and work in another state. Under such agreements, the taxpayer is only required to file a return and pay taxes on income from personal ser- vices in the state of legal residence. While "personal services income" is defined specifically for each agreement, the term generally includes salaries, wages, commissions, and fees earned by an em- ployee, but does not include other types of income such as gains on the sale of property, rental in- come, and lottery winnings. Reciprocity applies only to personal service income. Wisconsin currently has income tax reciprocity agreements with five states: Illinois, Indiana, Kentucky, Michigan, and Minnesota. Based on the tax reciprocity agreements, Wisconsin does not tax the income from personal services earned in Wisconsin by residents of these states and instead collects taxes on such income earned in these states by Wisconsin residents. Likewise, these other states do not impose their income tax on the income from personal services of Wisconsin residents and instead tax such income earned in Wisconsin by their residents. As a result, Wisconsin foregoes tax revenue from personal service income of residents of reciprocity states who work here and the reciprocity states forego such tax revenue from Wisconsin residents who work there. The reciprocity agreements with Minnesota and Illinois require a compensation payment when the net foregone tax revenues of one state exceed those of the other state. The other three agreements do not include this provision. Under the two agree- ments that do require a compensation payment, the compensation payments made to-date have been from Wisconsin to the other state.students (8.97 FTE) at- tended Southwest Technical College under the

Wisconsin Technical College System. In addition to the Minnesota agreement, the Wisconsin Technical College System currently has reciprocity agreements with institutions in Michi- gan, Illinois, and Iowa. Unlike the Minnesota agree- ment, these agreements are between individual technical college districts in each state and apply only to residents of those districts. The agreement with Michigan, which was first established in 1981, involves three Wisconsin tech- nical college districts, Nicolet, Indianhead, and Northeast, and two community colleges in Michi- gan, Bay de Noc and Gogebic. Under the agree- ment, Michigan residents attending any of the three Wisconsin technical colleges pay Wisconsin's resident tuition rate plus a $5 / credit surcharge and Wisconsin students at- tending attending the Michigan colleges col- leges pay Michigan's resi- dent tuition the Michigan out-of-district resident tui- tion rate. In addition, the agreement pro- vides provides that a resident of one of the states whose em- ployer employer is located in the other state and whose em- ployer employer pays his or her tuition, is considered a resi- dent resident of the other state for tuition purposes. The agreement, which agreement is renewed automatically each year, year and does not specify particular programs in which students may enroll. In 20052007-0608, 939 989 Michigan resident students from (248.46 FTE) attended Northeast Technical College. In addition, three Michigan attended WTCS campuses resident students (199.22 FTE students), all of whom 0.17 FTE) who were enrolled at Northeastin a program shared by Northeast and Fox Valley Technical Colleges at- tended Fox Valley Technical College under the agreement. Three WTCS districts have reciprocity agreements agree- ments with colleges in Illinois. Gateway Technical College has agreements with the College of Lake County, XxXxxxx County College and Rock Valley College. Blackhawk and Chippewa Valley also have agreements with Rock Valley. Under the current cur- rent agreements, participating students from both states are charged Wisconsin resident tuition. While priority for admission is given to residents of the state in which the college is located, after their first semester, students enrolled under the agreement agree- ment are given the same priority as residents. However, no state resident may be displaced due to either agreement. During the 20052007-06 08 academic year, 85 83 Illinois students attended a technical college col- lege in Wisconsin (39.01 32.78 FTE students), with 48 62 at Gate way Blackhawk and 37 21 at BlackhawkGateway. In addition, the Southwest Technical College in Wisconsin has an agreement with Northeast Iowa Community College, which has campuses in Calmar and Peosta, Iowa. Under the agreement with Iowa, students are charged the resident tuition rate for the institution in which they are enrolled. Therefore, in 20062008-0709, Wisconsin residents who enroll in Northeast Iowa Community College pay the resident tuition of $111.00 122.00 per credit while Iowa residents enrolled in Southwest Technical College pay $87.00 97.05 per credit. As under the agreements with Illinois institutions, priority for initial admission is given to state residents and participating students are treated as residents for admission purposes after their first semester. In 20052007-0608, nine four Iowa residents attended Southwest, resulting in 4.63 4.33 FTE students. Individual Income Tax Reciprocity Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like most other states with an individual income tax, provides a credit for taxes paid to another state while the taxpayer was a Wis- consin resident in order to prevent double taxation of the same income. In addition, reciprocity agree- ments may be entered into between two states to reduce the filing requirements of persons who live in one state and work in another state. Under such agreements, the taxpayer is only required to file a return and pay taxes on income from personal ser- vices in the state of legal residence. While "personal services income" is defined specifically for each agreement, the term generally includes salaries, wages, commissions, and fees earned by an em- ployee, but does not include other types of income such as gains on the sale of property, rental in- come, and lottery winnings. Reciprocity applies only to personal service income. Wisconsin currently has income tax reciprocity agreements with five states: Illinois, Indiana, Kentucky, Michigan, and Minnesota. Based on the tax reciprocity agreements, Wisconsin does not tax the income from personal services earned in Wisconsin by residents of these states and instead collects taxes on such income earned in these states by Wisconsin residents. Likewise, these other states do not impose their income tax on the income from personal services of Wisconsin residents and instead tax such income earned in Wisconsin by their residents. As a result, Wisconsin foregoes tax revenue from personal service income of residents of reciprocity states who work here and the reciprocity states forego such tax revenue from Wisconsin residents who work there. The reciprocity agreements with Minnesota and Illinois require a compensation payment when the net foregone tax revenues of one state exceed those of the other state. The other three agreements do not include this provision. Under the two agree- ments that do require a compensation payment, the compensation payments made to-date have been from Wisconsin to the other state.

Wisconsin Technical College System. In addition to the Minnesota agreement, the Wisconsin Technical College System currently has reciprocity agreements with institutions in Michi- ganMichigan, Illinois, and Iowa. Unlike the Minnesota agree- mentMinneso- ta agreement, these agreements are between individual indi- vidual technical college districts in each state and apply only to residents of those districts. The agreement with Michigan, which was first established in 1981, involves three Wisconsin tech- nical Wiscon- sin technical college districts, Nicolet, IndianheadIndian- head, and Northeast, and two community colleges colleg- es in Michi- ganMichigan, Bay de Noc and Gogebic. Under the agree- mentagreement, Michigan residents attending any of the three Wisconsin technical colleges pay Wisconsin's resident tuition rate plus a $5 per credit surcharge and Wisconsin students at- tending attend- ing the Michigan colleges pay Michigan's resi- dent the Michigan out- of-district resident tuition rate. In addition, the agreement pro- vides provides that a resident of one of the states whose em- ployer employer is located in the other state and whose em- ployer employer pays his or her tuition, is considered a resi- dent resident of the other state for tuition tui- tion purposes. The agreement, which agreement is renewed automatically auto- matically each year, year and does not specify particular particu- lar programs in which students may enroll. In 20052015-0616, 939 515 Michigan resident students from (192.40 FTE) attended Northeast Technical College. In addition, 51 Michigan resident students (15.07 FTE) who were enrolled in a program shared by Northeast and Fox Valley Technical Colleges attended WTCS campuses (199.22 FTE students), all of whom enrolled at NortheastFox Valley Technical College under the agreement. Three WTCS districts have reciprocity agreements with colleges in Illinois. : Blackhawk Technical College has agreements with Rock Valley College and Highland Community Col- lege; Gateway Technical College has agreements with the College of Lake County, XxXxxxx County College College, and Rock Valley Valley; and Southwest Technical College has an agreement with High- land Community College. Blackhawk and Chippewa Valley also have Unlike the agreements with Rock ValleyMinnesota and Bay de Noc and Gogebic Community Colleges in Michigan, these agree- ments only apply to specific programs. Under the current agreements, participating students from both states are charged either resident tuition at the institution attended or Wisconsin resident tuition. While in most cases priority for admission is given to residents resi- dents of the state in which the college is located, after their first semester, students enrolled under the agreement are given the same priority as residentsresident students after their first semester. However, no state resident may be displaced due to either agreement. During the 20052015-06 16 academic year, 85 54 Illinois students (32.87 FTE) attended a technical college in Wisconsin (39.01 FTE students)Wis- consin, with 48 at Gate way and 37 47 at Blackhawk, four at Gateway, and three at Southwest. In addition, the Southwest Technical College in Wisconsin has an agreement with Northeast Iowa Community College, which has campuses in Calmar and PeostaPe- osta, Iowa. Under the agreement with Iowaagreement, students are charged the resident tuition rate for the institution in which they are enrolled. Therefore, in 2006-072016- 17, Wisconsin residents who enroll in Northeast Iowa Community College pay the resident tuition of $111.00 160 per credit while Iowa residents enrolled in Southwest Technical College pay $87.00 130 per credit. As under most of the agreements with Illinois Illi- nois institutions, priority for initial admission is given to state residents and participating students are treated as residents for admission purposes after their first semester. In 20052015-0616, nine seven Iowa residents resident students (5.9 FTE) attended Southwest, resulting in 4.63 FTE studentsSouthwest Technical college un- der the agreement. Individual Income Tax Reciprocity Under state individual income tax provisions, income may be taxed on the basis of where it is earned or on the basis of the taxpayer's legal resi- dence. Wisconsin, like most other states with an individual income tax, provides a credit for taxes paid to another state while the taxpayer was a Wis- consin Wisconsin resident in order to prevent double taxation of the same income. In addition, reciprocity agree- ments reci- procity agreements may be entered into between two states to reduce the filing requirements of persons who live in one state and work in another state. Under such agreements, the taxpayer is only on- ly required to file a return and pay taxes on income in- come from personal ser- vices services in the state of legal residence. While "personal services income" is defined specifically for each agreement, the term generally includes salaries, wages, commissions, and fees earned by an em- ployeeemployee, but does not include in- clude other types of income such as gains on the sale of property, rental in- comeincome, and lottery winningswin- nings. Reciprocity applies only to personal service ser- vice income. Wisconsin currently has income tax reciprocity reciproci- ty agreements with five four states: Illinois, Indiana, Kentucky, and Michigan. In addition, and MinnesotaWisconsin had an agreement with Minnesota for tax years 1968 through 2009. Based on the four existing tax reciprocity agreements, Wisconsin does not tax the income from personal services earned in Wisconsin by residents of these the four states and instead in- stead collects taxes on such income earned in these states by Wisconsin residents. Likewise, these the four other states do not impose their income tax on the income from personal services of Wisconsin Wiscon- sin residents and instead tax such income earned in Wisconsin by their residents. As a result, Wisconsin Wis- consin foregoes tax revenue from personal service ser- vice income of residents of reciprocity states who work here and the reciprocity states forego such tax revenue from Wisconsin residents who work there. The reciprocity agreements agreement with Minnesota and Illinois require re- quires a compensation payment when the net foregone tax revenues of one state exceed those of the other state. The other three agreements do not include this previous agreement with Minnesota contained a similar provision. Under the two agree- ments that do require a compensation paymentthese agreements, the compensation payments made to-date thus far have been from Wisconsin to the other state. The other three agreements do not include a provision requiring compensation pay- ments.