CERTIFICATION OF ENROLLMENT
ENGROSSED SUBSTITUTE HOUSE BILL 1105
Chapter 123, Laws of 1991
52nd Legislature
1991 Regular Session
JUDGMENT FOR OUT-OF-STATE INCOME TAX ON PENSION
BENEFITS‑-WASHINGTON PROPERTY EXEMPT FROM EXECUTION
EFFECTIVE DATE: 7/28/91
Passed by the House March 19, 1991
Yeas 84 Nays 14
JOE KING
Speaker of the
House of Representatives
Passed by the Senate April 10, 1991
Yeas 43 Nays 3
JOEL PRITCHARD
President of the Senate
Approved May 10, 1991
BOOTH GARDNER
Governor of the State of Washington
CERTIFICATE
I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE HOUSE BILL 1105 as passed by the House of Representatives and the Senate on the dates hereon set forth.
ALAN THOMPSON Chief Clerk
FILED
May 10, 1991 - 2:13 p.m.
Secretary of State
State of Washington
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ENGROSSED SUBSTITUTE HOUSE BILL 1105
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AS AMENDED BY THE SENATE
Passed Legislature - 1991 Regular Session
State of Washington 52nd Legislature 1991 Regular Session
By House Committee on Revenue (originally sponsored by Representatives Jones, Betrozoff, Kremen, Dellwo, Hargrove, Inslee, Miller, Fraser, Haugen, Wilson, Winsley, Ferguson, Riley, Broback, Edmondson, D. Sommers, May, Wynne, Chandler, Brumsickle and Orr).
Read first time March 11, 1991.
AN ACT Relating to exempting property from execution; amending RCW 6.13.030; adding a new section to chapter 6.15 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislature recognizes that retired persons generally are financially dependent on fixed pension or retirement benefits and passive income from investment property. Because of this dependency, retired persons are more vulnerable than others to inflation and depletion of their assets. It is the purpose of this act to increase the protection of income of retired persons residing in the state of Washington from collection of income taxes imposed by other states.
Sec. 2. RCW 6.13.030 and 1987 c 442 s 203 are each amended to read as follows:
A
homestead may consist of lands, as described in RCW 6.13.010, regardless of
area, but the homestead exemption amount shall not exceed the lesser of (((i)))
(1) the total net value of the lands, mobile home, and improvements as
described in RCW 6.13.010, or (((ii))) (2) the sum of thirty
thousand dollars, except where the homestead is subject to execution,
attachment, or seizure by or under any legal process whatever to satisfy a
judgment in favor of any state for failure to pay that state's income tax on
benefits received while a resident of the state of Washington from a pension or
other retirement plan, in which event there shall be no dollar limit on the
value of the exemption.
NEW SECTION. Sec. 3. A new section is added to chapter 6.15 RCW to read as follows:
Where a judgment is in favor of any state for failure to pay that state's income tax on benefits received while a resident of the state of Washington from a pension or other retirement plan, all property in this state, real or personal, tangible or intangible, of a judgment debtor shall be exempt from execution, attachment, garnishment, or seizure by or under any legal process whatever, and when a debtor dies, or absconds, and leaves his or her spouse and dependents any property exempted by this section, the same shall be exempt to the surviving spouse and dependents.