S-3019.1          _______________________________________________

                                 SENATE BILL 6010

                  _______________________________________________

State of Washington              52nd Legislature             1992 Regular Session

By Senator Bauer

Read first time 01/13/92.  Referred to Committee on Ways & Means.Exempting church day cares from the business and occupation tax.

     AN ACT Relating to the exemption of church-provided day care from the business and occupation tax; and adding a new section to chapter 82.04 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

     This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours.