BILL REQ. #:  H-1768.1 

READ FIRST TIME 02/25/11.   

     AN ACT Relating to a business and occupation tax deduction for amounts received with respect to child welfare services; adding a new section to chapter 82.04 RCW; and creating a new section.

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) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program.
     (2) A person may deduct from the measure of tax amounts received from the state of Washington for distribution to a health or social welfare organization that is eligible to deduct the distribution under subsection (1) of this section.
     (3) The following definitions apply to this section:
     (a) "Child welfare services" has the same meaning as provided in RCW 74.13.020; and
     (b) "Health or social welfare organization" has the meaning provided in RCW 82.04.431.

NEW SECTION.  Sec. 2   This act applies to amounts received by a taxpayer on or after August 1, 2011.