H-1334              _______________________________________________

                                                   HOUSE BILL NO. 1180

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Representatives J. Williams, Schoon, May, Ebersole, Holland, Betrozoff, Long and Walker

Read first time 2/8/85 and referred to Committee on Ways & Means.

AN ACT Relating to business and occupation taxation; adding a new section to chapter 82.04 RCW; providing an effective date; 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) A credit is allowed against the tax imposed in this chapter equal to twenty-five percent of all amounts paid by the taxpayer as gross salaries or wages paid for work performed during the months of June through September to eligible individuals who teach in the common schools during the regular school year that subject or subjects utilized by the taxpayer in the conduct of his, her, or its usual course o business.

          (2) The department shall send notification of this program to all taxpayers on or about the 30th day of March along with the combined excise tax return for the previous reporting period.

          (3) To receive a credit under this section, a taxpayer shall apply to the department of revenue on such forms as the department may prescribe.

          (4) As used in this section, "eligible individual" means a common school teacher who is in the top twenty-five percent of teachers in the district as determined by the local school administrator, the local school board, and a member of the appropriate teachers' association.  Such determination shall be made and published, for public information, on or about the fifteenth day of March of each year in which this program is authorized.

          (5) Following employment for which a credit is claimed under this section, a teacher shall present a four-hour seminar prior to the beginning of the first day of instruction of the school year on the knowledge acquired through the employment to those teachers ineligible to participate under this section.

(6) The department shall adopt rules to implement this section.

NEW SECTION. Sec. 2.     This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1985.