FINAL BILL REPORT

                           3SSB 5918

                          C 270 L 94

                      SYNOPSIS AS ENACTED

Brief Description:  Allowing ride‑sharing incentives to include cars.

SPONSORS: Senate Committee on Ways & Means (originally sponsored by Senators Drew, Sellar, Vognild, Bluechel and Winsley)

SENATE COMMITTEE ON TRANSPORTATION

SENATE COMMITTEE ON WAYS & MEANS

HOUSE COMMITTEE ON TRANSPORTATION

BACKGROUND:

Major employers (100 or more employees) in the state's eight largest counties are currently required to implement commute trip reduction programs to reduce the number of their employees traveling by single-occupant vehicles to their work sites.  Large and small businesses argue that particular tax incentives will make it easier for them to meet the Commute Trip Reduction Law requirements.

SUMMARY:

Major employers in the state's largest counties affected by the commute trip reduction law are allowed to take a credit on their business and occupation tax or public utility tax if they provide financial incentives to their employees for ride-sharing in carpools with four or more persons. 

Major employers may apply for a tax credit of up to $60 per person per year with a limit of $200,000 per employer per year.  There is a cap on the program of $2 million per year.

There is a requirement for an evaluation of the effectiveness of the tax credits.

An administrative process is outlined for applying for the tax credit and for transferring money from the air pollution control account to the general fund.  It is a gross misdemeanor to file a false application for the credit.  There is a sunset date of December 31, 1996.

VOTES ON FINAL PASSAGE:

Senate    47   0

House     96   0    (House amended)

Senate             (Senate refused to concur)

House              (House refused to recede)

Senate    43   0    (Senate concurred)

EFFECTIVE:June 9, 1994