AN ACT Relating to
revising the state ride sharing tax credit; amending RCW 82.04.4453,
82.04.4454, 82.16.048, and 82.16.049; amending 1994 c 270 s 6 (uncodified);
adding a new section to chapter 82.04 RCW; providing an effective date; and
providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 82.04.4453 and 1994
c 270 s 2 are each amended to read as follows:
(1) ((Major)) Employers
in ((the state's eight largest counties affected by the commute trip
reduction programs required under RCW 70.94.521 through 70.94.551)) this
state who are taxable under this chapter and provide financial incentives
to their employees for ride sharing, for using public transportation, or for
using nonmotorized commuting before June 30, ((1996)) 2000,
shall be allowed a credit for amounts paid to or on behalf of employees
for ride sharing in vehicles carrying ((four)) two or more
persons, for using public transportation, or for using nonmotorized
commuting, not to exceed sixty dollars per employee per year. The credit
shall be equal to the amount paid to or on behalf of each employee
multiplied by fifty percent, but may not exceed sixty dollars per employee per
year. For ride sharing in vehicles carrying two persons, the credit shall
be equal to the amount paid to or on behalf of each employee multiplied by
thirty percent, but may not exceed sixty dollars per employee per year.
The credit may not exceed the amount of tax that would otherwise be due under
this chapter.
(2) Application for tax
credit under this chapter may only be made ((by major employers as defined
by RCW 70.94.524 and)) in the form and manner prescribed in rules adopted
by the department ((and in consultation with the commute trip reduction task
force)).
(3) The credit shall be
taken not more than once quarterly and not less than once annually
against taxes due for the same calendar year in which the amounts for which
credit is claimed were paid to or on behalf of employees for ride
sharing, for using public transportation, or for using nonmotorized
commuting and must be claimed by the due date of the last tax return for the
calendar year in which the payment is made.
(4) The director shall
on the 25th of February, May, August, and November of each year advise the
state treasurer of the amount of credit taken during the preceding calendar
quarter ending on the last day of December, March, June, and September,
respectively.
(5) On the first of April,
July, October, and January of each year, the state treasurer based upon
information provided by the department shall deposit a sum equal to the dollar
amount of the credit provided under subsection (1) of this section from the air
pollution control account to the general fund.
(6) The commute trip
reduction task force shall determine the effectiveness of this tax credit as
part of its ongoing evaluation of the commute trip reduction law and report no
later than December 1, ((1996)) 1997, to the legislative
transportation committee and to the fiscal committees of the house of
representatives and the senate. The report shall include information on the
amount of tax credits claimed to date and recommendations on future funding for
the tax credit program.
(7) Any person who
knowingly makes a false statement of a material fact in the application for a
credit under subsection (1) of this section is guilty of a gross misdemeanor.
(8) A person may not
receive credit for amounts paid to or on behalf of the same employee under both
this section and RCW 82.16.048.
Sec. 2. RCW 82.04.4454 and 1994
c 270 s 3 are each amended to read as follows:
(1) The department
shall keep a running total of all credits granted under ((this chapter))
RCW 82.04.4453 and 82.16.048 during each calendar year, and shall
disallow any credits that would cause the tabulation for any calendar year to
exceed ((two)) one million five hundred thousand dollars.
(2) No employer shall
be eligible for tax credits under RCW 82.04.4453 and 82.16.048 in excess
of ((two)) one hundred thousand dollars in any calendar year.
(3) No employer shall
be eligible for tax credits under RCW 82.04.4453 in excess of the amount
of tax that would otherwise be due under this chapter.
(4) No portion of an
application for credit disallowed under this section may be carried back or
carried forward.
Sec. 3. RCW 82.16.048 and 1994 c
270 s 4 are each amended to read as follows:
(1) ((Major)) Employers
in ((the state's eight largest counties affected by the commute trip
reduction programs required under RCW 70.94.521 through 70.94.551)) this
state who are taxable under this chapter and provide financial incentives
to their employees for ride sharing, for using public transportation, or for
using nonmotorized commuting before June 30, ((1996)) 2000,
shall be allowed a credit for amounts paid to or on behalf of employees
for ride sharing in vehicles carrying ((four)) two or more
persons, for using public transportation, or for using nonmotorized
commuting, not to exceed sixty dollars per employee per year. The credit
shall be equal to the amount paid to or on behalf of each employee
multiplied by fifty percent, but may not exceed sixty dollars per employee per
year. For ride sharing in vehicles carrying two persons, the credit shall
be equal to the amount paid to or on behalf of each employee multiplied by
thirty percent, but may not exceed sixty dollars per employee per year.
The credit may not exceed the amount of tax that would otherwise be due under
this chapter.
(2) Application for tax
credit under this chapter may only be made ((by major employers as defined
by RCW 70.94.524 and)) in the form and manner prescribed in rules adopted
by the department ((and in consultation with the commute trip reduction task
force)).
(3) The credit shall be
taken not more than once quarterly and not less than once annually
against taxes due for the same calendar year in which the amounts for which
credit is claimed were paid to or on behalf of employees for ride
sharing, for using public transportation, or for using nonmotorized
commuting and must be claimed by the due date of the last tax return for the
calendar year in which the payment is made.
(4) The director shall
on the 25th of February, May, August, and November of each year advise the
state treasurer of the amount of credit taken during the preceding calendar
quarter ending on the last day of December, March, June, and September,
respectively.
(5) On the first of April,
July, October, and January of each year, the state treasurer based upon
information provided by the department shall deposit a sum equal to the dollar
amount of the credit provided under subsection (1) of this section from the air
pollution control account to the general fund.
(6) The commute trip
reduction task force shall determine the effectiveness of this tax credit as
part of its ongoing evaluation of the commute trip reduction law and report no
later than December 1, ((1996)) 1997, to the legislative
transportation committee and to the fiscal committees of the house of
representatives and the senate. The report shall include information on the
amount of tax credits claimed to date and recommendations on future funding for
the tax credit program.
(7) Any person who
knowingly makes a false statement of a material fact in the application for a
credit under subsection (1) of this section is guilty of a gross misdemeanor.
(8) A person may not
receive credit for amounts paid to or on behalf of the same employee under both
this section and RCW 82.04.4453.
Sec. 4. RCW 82.16.049 and 1994 c
270 s 5 are each amended to read as follows:
(1) The department
shall keep a running total of all credits granted under ((this chapter))
RCW 82.04.4453 and 82.16.048 during each calendar year, and shall
disallow any credits that would cause the tabulation for any calendar year to
exceed ((two)) one million five hundred thousand dollars.
(2) No employer shall
be eligible for tax credits under RCW 82.04.4453 and 82.16.048 in excess
of ((two)) one hundred thousand dollars in any calendar year.
(3) No employer shall
be eligible for tax credits under RCW 82.16.048 in excess of the amount
of tax that would otherwise be due under this chapter.
(4) No portion of an
application for credit disallowed under this section may be carried back or
carried forward.
NEW SECTION. Sec.
5. A new section is added
to chapter 82.04 RCW to read as follows:
The definitions set
forth in this section apply to RCW 82.04.4453, 82.04.4454, 82.16.048, and
82.16.049 unless the context clearly requires otherwise.
(1) "Public
agency" means any county, city, or other local government agency or any
state government agency, board, or commission.
(2) "Public
transportation" means the same as "public transportation
service" as defined in RCW 36.57A.010 and includes passenger services of
the Washington state ferries.
(3) "Nonmotorized
commuting" means commuting to and from the workplace by an employee by
walking or running or by riding a bicycle or other device not powered by a
motor.
(4) "Ride
sharing" means the same as "commuter ride sharing" as defined in
RCW 46.74.010, including ride sharing on Washington state ferries.
Sec. 6. 1994 c 270 s 6
(uncodified) is amended to read as follows:
This act shall expire
December 31, ((1996)) 2000.
NEW SECTION. Sec.
7. (1) This act takes effect
July 1, 1996.
(2) This
act expires December 31, 2000.
