S-2836.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 6077

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators McCaslin and Snyder)

Read first time 04/07/97.

Exempting from business and occupation tax nonprofit hospice agencies.

    AN ACT Relating to the business and occupation taxation of nonprofit organizations providing care for the terminally ill; and amending RCW 82.04.4289.

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

    Sec. 1.  RCW 82.04.4289 and 1993 c 492 s 305 are each amended to read as follows:

    This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of prescription drugs as defined in RCW 82.08.0281 furnished as an integral part of services rendered to patients by a kidney dialysis facility operated as a nonprofit corporation, a nonprofit hospice agency licensed under chapter 70.127 RCW, and nursing homes((,)) and homes for unwed mothers operated as religious or charitable organizations, but only if no part of the net earnings received by such an institution inures directly or indirectly, to any person other than the institution entitled to deduction hereunder.

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