H-2237.1  _______________________________________________

                          HOUSE BILL 2205

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Representatives Wolfe, O'Brien, Gardner, Kessler, Anderson, Costa and Conway

Read first time 02/26/97.  Referred to Committee on Finance.

Allowing business and occupation tax credits for contributions to family support centers.

    AN ACT Relating to tax credits for contributions to family support centers; adding a new section to chapter 82.04 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  It is the intent of the legislature to provide tax credits to persons that make contributions to family support centers.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.04 RCW to read as follows:

    (1) There may be deducted against the tax imposed by this chapter, the value of contributions to state-approved family support centers.

    (2) The credit allowed under this section is equal to one hundred  percent of the state-approved contribution to a family support center.  The total credits allowed under this section may not exceed two million dollars per fiscal year.

    (3) Before claiming the credit under this section, the person making the contribution must obtain approval from the department of  social and health services.  The person's request for approval must include a description of the contribution, the value of the contribution, and how the contribution will be used.

    (4) As used in this section:

    (a) "Contribution" means either a cash contribution or in-kind contribution of any kind; and

    (b) "Family support center" means a community-based, nonprofit organization that has as its goal the provision of a comprehensive network of services that promote child and parent care through linkages to other community and social services.

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