H-3849.2 _______________________________________________
HOUSE BILL 2646
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State of Washington 55th Legislature 1998 Regular Session
By Representatives Dunshee, Morris, Dickerson, Conway, Butler, Mason and Kastama
Read first time 01/16/98. Referred to Committee on Finance.
AN ACT Relating to sales tax credits for taxpayers of Washington state; adding a new section to chapter 82.32 RCW; adding a new section to chapter 43.135 RCW; making an appropriation; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 82.32 RCW to read as follows:
(1) The legislature finds that state revenues have exceeded the amount previously forecasted and that the excess should be returned to the taxpayers of this state. The preference of the legislature is to grant a one-time sales tax credit that could be taken when paying future sales taxes. However, the legislature has found this to be administratively too inefficient and costly. Another means to provide a tax credit, a sales tax credit that could be taken when paying property taxes, has also been found to be unwieldy. Instead, the legislature finds that the most efficient and fair means to provide a sales tax credit is to simply refund every resident of the state a share of the excess sales tax revenues.
(2) For the purposes of this section, "resident of the state" means a person who is listed on a jury source list as of December 1997 as compiled under RCW 2.36.054 through 2.36.0571.
(3)(a) The state treasurer shall pay, by December 15, 1998, to every resident of the state seventy dollars per exemption, excluding any dependent who resided with the taxpayer for less than six months in 1997, claimed on the resident's internal revenue service tax return for 1997 taxes. This payment is considered a partial credit of sales taxes paid by the resident in 1997.
(b) The state treasurer shall contract directly, or indirectly through other state agencies, to match names, addresses, and other pertinent information on the jury source lists with the names and addresses along with the number of exemptions, less any dependents who resided with the taxpayer for less than six months in 1997, claimed on individual United States internal revenue service tax returns for 1997 taxes and filed in 1998, for the purposes of this section.
NEW SECTION. Sec. 2. A new section is added to chapter 43.135 RCW to read as follows:
Funds expended under section 1 of this act shall not be considered a money transfer under RCW 43.135.035(4) nor an expenditure subject to the expenditure limit established under RCW 43.135.025.
NEW SECTION. Sec. 3. The sum of two million dollars, or as much thereof as may be necessary, is appropriated for the fiscal year ending June 30, 1999, from the general fund to the state treasurer for the purposes of this act.
NEW SECTION. Sec. 4. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.
NEW SECTION. Sec. 5. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.
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