H-3215.1 _______________________________________________
HOUSE BILL 2433
_______________________________________________
State of Washington 53rd Legislature 1994 Regular Session
By Representatives Peery, Ballard, G. Fisher, Foreman, Linville, Pruitt, Wineberry, Silver, Van Luven, L. Johnson, Cooke, Dunshee, Horn, Appelwick, Thibaudeau, Forner, Wang, H. Myers, Romero, Fuhrman, Wood, Valle, Brumsickle, Mastin, Finkbeiner, Ballasiotes, Chandler, Brough, Morris, Lemmon, Ogden, Springer, Quall, Wolfe, McMorris, Moak, Dorn, Sheahan, Carlson, R. Fisher, Karahalios, Johanson, Campbell, Edmondson, Cothern, Kessler, Basich, J. Kohl, Conway, Jones, Shin, Sheldon, King, Orr, Patterson, Eide, Dellwo, Rayburn, Roland and Anderson
Read first time 01/14/94. Referred to Committee on Revenue.
AN ACT Relating to providing open government through unedited televised coverage of state government proceedings; adding new sections to chapter 82.04 RCW; and declaring an emergency.
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:
(1) In computing tax under this chapter, a credit may be allowed against the tax owed equal to the amount of monetary contributions made by a person taxable under this chapter to a public news organization as defined in section 2 of this act.
(2) The credit must be taken in the same calendar year as the monetary donation, and may not exceed the amount of tax otherwise due under this chapter for the calendar year during which the donation was made. Unused excess credit may not be carried over to the next calendar year.
(3) A person claiming the credit shall file an affidavit form prescribed by the department. The affidavit shall be verified by both the donor and the public news organization, and shall include the date and amount of the donation and additional information as the department may require by rule.
(4) The department shall keep a running total of credits granted under this section during each calendar year. The department shall not allow the aggregate amount of credits taken under this section by all persons making cash donations to a public news organization to exceed one million seven hundred fifty thousand dollars during calendar year 1994. The department shall adjust this aggregate allowable amount annually thereafter by the rate of inflation as indicated by the consumer price index for the Seattle, Washington area as compiled by the bureau of labor statistics of the United States department of labor, based on the prior year's increase.
(5) This section shall expire December 31, 2000.
NEW SECTION. Sec. 2. A new section is added to chapter 82.04 RCW to read as follows:
(1) This chapter shall not apply to amounts received by a public news organization as compensation for, or to support, unedited television coverage of state legislative proceedings and other proceedings of state-wide significance.
(2) "Public news organization" means a public benefit nonprofit organization, in existence on the effective date of this act, that exists solely to produce unedited televised coverage of state legislative proceedings and other proceedings of state-wide significance, that is a not-for-profit corporation under chapter 24.03 RCW, and that is managed by a governing board of not less than eight individuals none of whom is a paid employee of the organization. "Public benefit nonprofit organization" as used in this section means an organization exempt from tax under section 501(c)(3) of the federal internal revenue code, as in effect on January 1, 1994, or subsequent date provided by the director by rule, consistent with the purposes of this section. In addition, in order to be exempt under this section, a corporation shall satisfy the following conditions:
(a) No part of its income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the corporation in accordance with its purposes and bylaws;
(b) Salary or compensation paid to its officers and executives must be only for actual services rendered;
(c) Assets of the corporation must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corporation that also would be entitled to the exemption;
(d) The amounts received qualifying for exemption must be used for the activities for which the exemption is granted.
(3) "State legislative proceedings" means meetings, hearings, deliberations, and other proceedings of or before the Washington state senate, the Washington state house of representatives, or a committee or subcommittee of either.
(4) "Other proceedings of state-wide significance" includes meetings, hearings, deliberations, and other proceedings of or before the executive or judicial branch of Washington state government or a Washington state agency, department, board, or commission. The term also includes press conferences and other public gatherings or events, concerning issues of interest to Washington state residents.
NEW SECTION. Sec. 3. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.
NEW SECTION. Sec. 4. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.
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