BP BHEAD INT S [atlas:bill]

AN ACT Relating to freedom of conscience in fulfilling tax obligations for K-12 education; and adding a new chapter to Title 84 RCW.

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

NEW SECTION. Sec. 1. The legislature is in agreement with founding father Thomas Jefferson's statements that "[t]o compel a man to furnish contributions of money for the propagation of opinions which he disbelieves and abhors is sinful and tyrannical"; that "[t]he opinions of men are not the object of civil government, nor under its jurisdiction"; and that "[t]o suffer the civil magistrate to intrude his powers into the field of opinion and to restrain the profession or propagation of principles on supposition of their ill tendency is a dangerous fallacy, which at once destroys all religious liberty."

The legislature recognizes and reaffirms the Enabling Act that permitted Washington to become a state and that required the following ordinance to be irrevocable without the consent of the United States and the people of Washington: "That perfect toleration of religious sentiment shall be secured and that no inhabitant of said States shall ever be molested in person or property on account of his or her mode of religious worship."

The legislature recognizes and reaffirms Article XXVI of the state Constitution, the Compact with the United States, requiring the following ordinance to be irrevocable without consent of the United States and the people of Washington: "That perfect toleration of religious sentiment shall be secured and that no inhabitant of this state shall ever be molested in person or property on account of his or her mode of religious worship."

The legislature further recognizes and reaffirms Article I, section 11 of the state Constitution: "Absolute freedom of conscience in all matters of religious sentiment, belief and worship, shall be guaranteed to every individual, and no one shall be molested or disturbed in person or property on account of religion.

Therefore, to support these unalienable rights of conscience and beliefs, the legislature hereby provides a remedy for the fulfillment of the obligation of that portion of the taxpayer's property tax designated for K-12 public education.

NEW SECTION. Sec. 2. Fulfillment of that portion of a taxpayer's property tax obligation designated for K-12 education, under this chapter, is met as follows:

(1) An amount equal to that portion of the taxpayer's property taxes designated for K-12 public education that has been contributed to one or more private schools located within the county of the taxpayer's residence that are consistent with the taxpayer's conscience, in exercise of his or her freedom of conscience, if:

(a) The taxpayer files a notarized Freedom of Conscience statement with the county treasurer; and

(b) The taxpayer provides the county treasurer with written proof of the receipt of the contribution by the school; and

(2) If the taxpayer is a parent who through the exercise of his or her freedom of conscience has elected to home school the taxpayer's children, an amount equal to that portion of the taxpayer's property taxes designated for K-12 public education up to the amount that taxpayer expended for the education of the taxpayer's children, if:

(a) The taxpayer files a notarized Freedom of Conscience statement with the county treasurer; and

(b) The taxpayer submits written receipts to the county treasurer as evidence that the taxpayer expended equal funds for the education of the taxpayer's children.

If the taxpayer, under subsection (2)(a) and (b) of this section has a tax obligation that exceeds the amount expended under that subsection the balance of the tax obligation may be met under the terms of subsection (1)(a) and (b) of this section.

NEW SECTION. Sec. 3. This act applies to property taxes levied for collection in the year 2000 and thereafter.

NEW SECTION. Sec. 4. Sections 1 through 3 of this act constitute a new chapter in Title 84 RCW.