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SUBSTITUTE
HOUSE BILL 2967
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AS
AMENDED BY THE SENATE
Passed
Legislature - 1992 Regular Session
State of Washington 52nd
Legislature 1992 Regular Session
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.
