CERTIFICATION OF ENROLLMENT

 

                   SUBSTITUTE HOUSE BILL 2967

 

 

                               

 

 

                        52nd Legislature

                      1992 Regular Session

Passed by the House March 11, 1992

  Yeas 63   Nays 34

 

 

 

Speaker of the

       House of Representatives

 

Passed by the Senate March 10, 1992

  Yeas 38   Nays 5

               CERTIFICATE

 

I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 2967 as passed by the House of Representatives and the Senate on the dates hereon set forth.

 

 

 

President of the Senate

                               Chief Clerk

 

 

Approved Place Style On Codes above, and Style Off Codes below.

                                     FILED

          

 

 

Governor of the State of Washington

                        Secretary of State

                       State of Washington


                  _______________________________________________

 

                            SUBSTITUTE HOUSE BILL 2967

                  _______________________________________________

 

                             AS AMENDED BY THE SENATE

 

                     Passed Legislature - 1992 Regular Session

 

State of Washington              52nd Legislature             1992 Regular Session

 

By House Committee on Revenue (originally sponsored by Representatives Wang, Locke, Braddock and Paris)

 

Read first time 02/05/92.  Expanding federally authorized medicaid taxes and appropriations to IMR facilities.


     AN ACT Relating to medicaid funding of intermediate care facilities; adding a new chapter to Title 82 RCW; creating a new section; providing an expiration date; providing an effective date; and declaring an emergency.

 

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

 

     NEW SECTION.  Sec. 1.      As used in this act, "expiration date" means the earliest of:

     (1) The effective date that federal medicaid matching funds for the purposes specified in section 7 of this act become unavailable or are substantially reduced, as such date is certified by the secretary of social and health services;

     (2) The effective date that federal medicaid matching funds for the purposes specified in section 7 of this act become unavailable or are substantially reduced, as determined by a permanent injunction, court order, or final court decision; or

     (3) The effective date of a permanent injunction, court order, or final court decision that prohibits in whole or in part the collection of taxes under section 3 of this act.

 

     NEW SECTION.  Sec. 2.      Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

     (1) "Gross income" means all income from whatever source derived, including but not limited to gross income of the business as defined in RCW 82.04.080 and moneys received from state appropriations.

     (2) "Intermediate care facility for the mentally retarded" means an intermediate care facility certified by the department of social and health services and the federal department of health and human services to provide residential care under 42 U.S.C. Sec. 1396d(d).

 

     NEW SECTION.  Sec. 3.      In addition to any other tax, a tax is imposed on every intermediate care facility for the mentally retarded for the act or privilege of engaging in business within this state.  The tax is equal to the gross income attributable to services for the mentally retarded, multiplied by the rate of fifteen percent.

 

     NEW SECTION.  Sec. 4.      Chapter 82.32 RCW applies to the tax imposed in this chapter.  The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter, except the department may not permit returns for taxes under this chapter to cover periods longer than one month.  The appropriations in section 7 of this act shall not be construed as modifying in any manner the obligation of the taxpayer to pay taxes on an accrual basis as ordinarily required under chapter 82.04 RCW.

 

     NEW SECTION.  Sec. 5.      Sections 2 through 4 of this act shall constitute a new chapter in Title 82 RCW.

 

     NEW SECTION.  Sec. 6.      (1) Sections 2 through 4 of this act shall expire on the expiration date determined under section 1 of this act.

     (2) The expiration of sections 2 through 4 of this act shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections.

     (3) Taxes that have been paid under sections 2 through 4 of this act, but are properly attributable to taxable events occurring after the expiration of those sections, shall be credited or refunded as provided in RCW 82.32.060.

 

     NEW SECTION.  Sec. 7.      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 April 1, 1992.