S-4774.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 6372

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State of Washington      55th Legislature     1998 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Thibaudeau, Patterson, Brown, McAuliffe, Heavey, Kohl and Spanel)

Read first time 02/10/98.

Providing tax exemptions for child care providers.

    AN ACT Relating to the business and occupation taxation of child care; amending RCW 82.04.339; and providing an effective date.

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

    Sec. 1.  RCW 82.04.339 and 1992 c 81 s 1 are each amended to read as follows:

    This chapter shall not apply to amounts derived by a ((church that is exempt from property tax under RCW 84.36.020)) nonprofit organization from the provision of care for children for periods of less than twenty-four hours.

NEW SECTION. Sec. 2.  This act takes effect July 1, 1998.

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