S-3854.1  _______________________________________________

                         SENATE BILL 6372

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Senators Thibaudeau, Patterson, Brown, McAuliffe, Heavey, Kohl and Spanel

Read first time 01/16/98.  Referred to Committee on Ways & Means.

Providing tax exemptions for child care providers.

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

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

NEW SECTION. Sec. 1.  The provision of child care is an important and needed activity, but salaries paid to child care providers have historically been low.  The legislature recognizes the contribution made to society by child care providers and intends to help encourage the provision of these services at higher salaries by exempting child care from the business and occupation tax.

    Sec. 2.  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)) from the provision of care for children for periods of less than twenty-four hours.

NEW SECTION. Sec. 3.  This act takes effect July 1, 1998.

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