SB 6377-S - DIGEST

(DIGEST OF PROPOSED 1ST SUBSTITUTE)

     Authorizes a credit against the tax due under chapter 82.04 RCW for money spent or space provided for child care or assisting off-site child care programs.

     Limits the credits to one hundred thousand dollars in 1997, two hundred thousand in 1998, three hundred thousand in 1999, and four hundred thousand each year thereafter.