H-3204.1  _______________________________________________

                          HOUSE BILL 2393

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By Representatives Mastin, Linville, Kessler, Grant, Karahalios, Romero and Jones

Read first time 01/14/94.  Referred to Committee on Transportation.

Providing a motor vehicle excise tax exemption for emergency services volunteers.

    AN ACT Relating to motor vehicle excise tax exemptions for volunteers; adding a new section to chapter 82.44 RCW; and providing an effective date.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.44 RCW to read as follows:

    (1) As used in this section:

    (a) "Emergency medical worker" means a volunteer who is certified as a first responder, emergency medical technician, IV technician, airway technician, or paramedic by the department of health under chapter 246-976 WAC.

    (b) "Emergency services volunteer" means an emergency medical worker or fire fighter who works without expectation of salary or financial reward, other than reimbursement for actual expenses necessarily incurred in order to perform the work.

    (c) "Fire fighter" means a person who, by virtue of a position with a fire department, has a duty to engage in the fighting and extinguishment of fires.

    (2) An emergency services volunteer may claim an exemption of twenty percent of the tax due under RCW 82.44.020 (1) and (2) for one motor vehicle registered to the emergency services volunteer per registration year.

NEW SECTION. Sec. 2.  This act shall take effect July 1, 1994.

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