H-1230.1          _______________________________________________

                            SUBSTITUTE HOUSE BILL 1061

                  _______________________________________________

State of Washington              52nd Legislature             1991 Regular Session

By House Committee on Judiciary (originally sponsored by Representatives Ludwig, Padden, R. Meyers, Ferguson, Miller, Orr, Kremen, Winsley and Sheldon).

Read first time January 29, 1991.  Making funeral expenses and cost of administration fully deductible from the decedent's estate.

     AN ACT Relating to deductibility of funeral expenses and costs of administration; and adding a new section to chapter 11.76 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 11.76 RCW to read as follows:

     Funeral expenses and costs of administration shall be deemed debts payable out of the estate of the deceased spouse, and shall not be charged to the community share of a surviving spouse, whether or not the surviving spouse is financially able to pay such expenses and whether or not the surviving spouse or any other person is also liable therefor:  PROVIDED, That this section does not render unenforceable any contract for payment of funeral expenses or costs of administration:  PROVIDED FURTHER, That any person who pays reasonable funeral expenses on behalf of the estate shall be reimbursed by the estate upon providing proof of payment:  PROVIDED FURTHER, That this section does not limit or impair in any way the right of the department of social and health services to take into consideration and have access to the use of the assets of a surviving spouse or minor children of a deceased person or the parent or parents of a deceased minor child in determining whether or not the department will assume responsibility for the funeral and burial expenses of deceased persons pursuant to RCW 74.08.120.