1223-S AMH WALJ H2201.1
SHB 1223 - H AMD 35
By Representative Walsh
NOT CONSIDERED 12/23/2019
Strike everything after the enacting clause and insert the following:
"NEW SECTION.  Sec. 1. A new section is added to chapter 82.08 RCW to read as follows:
(1) Persons who purchase a diaper changing station, installation materials and services, and supplies necessary to maintain the diaper changing station in a safe and sanitary condition, and who have paid a tax levied by RCW 82.08.020 on the purchase, may claim an exemption from the state tax in the form of a remittance if the diaper changing station is installed in a restaurant that makes available at least one diaper changing station that is accessible to men and one diaper changing station that is accessible to women, or one diaper changing station that is accessible to both men and women.
(2) A person claiming an exemption from the state tax in the form of a remittance must pay the tax imposed under RCW 82.08.020 before applying to the department for remittance for all or part of the tax paid under RCW 82.08.020.
(3) The claim for remittance under this section must be done in the form and manner required by the department, specifying the amount of the exempted tax claimed and the qualifying purchase or acquisition for which the exemption is claimed. The buyer must retain information in adequate detail to enable the department to determine whether the purchase meets the criteria under this section, including invoices, proof of tax paid, and documents verifying that the costs are associated with installing and maintaining a diaper changing station.
(4) The department must determine eligibility under this section based on information provided by the buyer and through audit and other administrative records.
(5) This section expires January 1, 2030.
NEW SECTION.  Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
(1) Persons who purchase a diaper changing station, installation materials and services, and supplies necessary to maintain the diaper changing station in a safe and sanitary condition, and who have paid a tax levied by RCW 82.12.020 on the purchase, may claim an exemption from the state tax in the form of a remittance if the diaper changing station is installed in a restaurant that makes available at least one diaper changing station that is accessible to men and one diaper changing station that is accessible to women, or one diaper changing station that is accessible to both men and women.
(2) A person claiming an exemption from the state tax in the form of a remittance must pay the tax imposed under RCW 82.12.020 before applying to the department for remittance for all or part of the tax paid under RCW 82.12.020.
(3) The claim for remittance under this section must be done in the form and manner required by the department, specifying the amount of the exempted tax claimed and the qualifying purchase or acquisition for which the exemption is claimed. The buyer must retain information in adequate detail to enable the department to determine whether the purchase meets the criteria under this section, including invoices, proof of tax paid, and documents verifying that the costs are associated with installing and maintaining a diaper changing station.
(4) The department must determine eligibility under this section based on information provided by the buyer and through audit and other administrative records.
(5) This section expires January 1, 2030.
NEW SECTION.  Sec. 3. This section is the tax preference performance statement for the tax preference contained in sections 1 and 2, chapter . . ., Laws of 2019 (sections 1 and 2 of this act). This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(1) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808(2)(e).
(2) It is the legislature's specific public policy objective to authorize a retail sales and use tax exemption for restaurants that install diaper changing stations to promote diaper changing station accessibility to men and women.
(3) If a review finds that there is an increase, as a result of the creation of the tax preference in this act, in accessibility of diaper changing stations in restaurants as described in this act, then the legislature intends to extend the expiration date of this tax preference.
(4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the joint legislative audit and review committee may refer to any data collected by the state."
Correct the title.
EFFECT: Removes the requirement that restaurants not otherwise exempt install diaper changing stations. Provides a retail sales and use tax exemption, in the form of a remittance, equal to the state sales or use tax paid on the purchase, installation, and maintenance of one or more diaper changing stations, to all restaurants that install at least one diaper changing station accessible to men and one diaper changing station accessible to women, or one diaper changing station that is accessible to both men and women.
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