CERTIFICATION OF ENROLLMENT

              ENGROSSED SUBSTITUTE HOUSE BILL 1105

                        52nd Legislature

                      1991 Regular Session

Passed by the House March 19, 1991

  Yeas 84   Nays 14

Speaker of the

       House of Representatives

Passed by the Senate April 10, 1991

  Yeas 43   Nays 3

President of the Senate

Approved

Governor of the State of Washington

CERTIFICATE

I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE HOUSE BILL 1105 as passed by the House of Representatives and the Senate on the dates hereon set forth.

Chief Clerk

                                     FILED         

                        Secretary of State   

                       State of Washington  

                  _______________________________________________

                       ENGROSSED SUBSTITUTE HOUSE BILL 1105

                  _______________________________________________

                             AS AMENDED BY THE SENATE

                     Passed Legislature - 1991 Regular Session

State of Washington              52nd Legislature             1991 Regular Session

By House Committee on Revenue (originally sponsored by Representatives Jones, Betrozoff, Kremen, Dellwo, Hargrove, Inslee, Miller, Fraser, Haugen, Wilson, Winsley, Ferguson, Riley, Broback, Edmondson, D. Sommers, May, Wynne, Chandler, Brumsickle and Orr).

Read first time March 11, 1991.  Exempting property in this state from execution in favor of another state.

     AN ACT Relating to exempting property from execution; amending RCW 6.13.030; adding a new section to chapter 6.15 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.      The legislature recognizes that retired persons generally are financially dependent on fixed pension or retirement benefits and passive income from investment property.  Because  of this dependency, retired persons are more vulnerable than others to inflation and depletion of their assets.  It is the purpose of this act to increase the protection of income of retired persons residing in the state of Washington from collection of income taxes imposed by other states.

     Sec. 2.  RCW 6.13.030 and 1987 c 442 s 203 are each amended to read as follows:

     A homestead may consist of lands, as described in RCW 6.13.010, regardless of area, but the homestead exemption amount shall not exceed the lesser of (((i))) (1) the total net value of the lands, mobile home, and improvements as described in RCW 6.13.010, or (((ii))) (2) the sum of thirty thousand dollars, except where the homestead is subject to execution, attachment, or seizure by or under any legal process whatever to satisfy a judgment in favor of any state for failure to pay that state's income tax on benefits received while a resident of the state of Washington from a pension or other retirement plan, in which event there shall be no dollar limit on the value of the exemption.

NEW SECTION. Sec. 3.  A new section is added to chapter 6.15 RCW to read as follows:

     Where a judgment is in favor of any state for failure to pay that state's income tax on benefits received while a resident of the state of Washington from a pension or other retirement plan, all property in this state, real or personal, tangible or intangible, of a judgment debtor shall be exempt from execution, attachment, garnishment, or seizure by or under any legal process whatever, and when a debtor dies, or absconds, and leaves his or her spouse and dependents any property exempted by this section, the same shall be exempt to the surviving spouse and dependents.