CERTIFICATION OF ENROLLMENT

                        SENATE BILL 6010

                        52nd Legislature

                      1992 Regular Session

Passed by the Senate February 10, 1992   Yeas 40   Nays 4 President of the Senate Passed by the House March 3, 1992   Yeas 96   Nays 0

CERTIFICATE I, Gordon Golob, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 6010 as passed by the Senate and the House of Representatives on the dates hereon set forth.

Speaker of the        House of Representatives

Secretary

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

FILED

Governor of the State of Washington

Secretary of State                        State of Washington

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                                 SENATE BILL 6010

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                     Passed Legislature - 1992 Regular Session

State of Washington              52nd Legislature             1992 Regular Session

By Senator Bauer

Read first time 01/13/92.  Referred to Committee on Ways & Means.Exempting church day cares from the business and occupation tax.

     AN ACT Relating to the exemption of church-provided day care from the business and occupation tax; and adding a new section to chapter 82.04 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

     This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours.