H-296                _______________________________________________

 

                                                    HOUSE BILL NO. 861

                        _______________________________________________

 

State of Washington                              49th Legislature                              1985 Regular Session

 

By Representatives Appelwick, Patrick, Ebersole, Sanders and Jacobsen

 

 

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

 

 


AN ACT Relating to business and occupation tax credits for employment of the severely handicapped; 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:

          (1) In computing the tax under this chapter, a person may credit against the amount of the tax, for wages paid to severely handicapped employees who, immediately preceding first employment with such person, were eligible for services as determined by the division of developmental disabilities or the division of vocational rehabilitation of the department of social and health services or by the department of services for the blind, fifty percent of the wages paid to such employees for each quarter of employment not exceeding eight quarters per employee, but no credit may be claimed for any of the eight eligible quarters for an employee for which a credit has been claimed by another employer.

          (2) The maximum amount allowed as a credit under this section in any calendar year shall be ten thousand dollars.

          (3) As used in this section:

          (a) "Severely handicapped employee" means an employee who has a severe physical or mental disability which seriously limits one or more functional capacities, such as mobility, communication, self-care, or work tolerance, and whose vocational rehabilitation can be expected to require multiple services over an extended period of time, but "severely handicapped employee" does not include persons receiving services or compensation under Title 51 RCW; and

          (b) "Wages" means the wages, salaries, or sums paid to an employee in respect to which the employer is required to withhold amounts for federal income tax purposes.