SB 5076.E - DIGEST

(DIGEST AS ENACTED)

     Defines "seasonal employee."

     Authorizes the commission to develop a rate for employees that provides nominal variance between the rate for individual employees and employees with dependents.

     Requires recommendations to include seasonal workers by December 1, 1994.

     Includes some financial assistance for small business employers.

     Requires development of legislation establishing a program for tax credits under chapter 82.04 RCW for employers with fewer than five hundred full-time employees by no later than January 1, 1997.