H-3929.1  _______________________________________________

 

                          HOUSE BILL 2917

          _______________________________________________

 

State of Washington      56th Legislature     2000 Regular Session

 

By Representatives Radcliff, Fisher, Mitchell, Murray, Cooper, Ruderman, Edmonds, Edwards and Linville

 

Read first time 01/24/2000.  Referred to Committee on Transportation.

Extending the commute trip reduction tax credit.


    AN ACT Relating to the commute trip reduction tax credit; amending RCW 82.04.4453, 82.16.048, 82.04.4454, and 82.16.049; repealing 1996 c 128 s 7 (uncodified); repealing 1996 c 128 s 6 and 1994 c 270 s 6 (uncodified); providing expiration dates; and declaring an emergency.

 

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

 

    Sec. 1.  RCW 82.04.4453 and 1999 c 402 s 1 are each amended to read as follows:

    (1)(a) Employers in this state who are taxable under this chapter and provide financial incentives to their employees or to employees of other employers occupying the same worksite for ride sharing, for using public transportation, or for using nonmotorized commuting before June 30, 2006, shall be allowed a credit for amounts paid to or on behalf of employees for ride sharing in vehicles carrying two or more persons, for using public transportation, or for using nonmotorized commuting, not to exceed sixty dollars per employee per year.  The credit shall be equal to the amount paid to or on behalf of each employee multiplied by fifty percent, but may not exceed sixty dollars per employee per year.

    (b) Property managers who are taxable under this chapter and provide financial incentives to persons employed at a worksite managed by the property manager in this state for ride sharing, for using public transportation, or for using nonmotorized commuting before June 30, 2006, shall be allowed a credit for amounts paid to or on behalf of these persons for ride sharing in vehicles carrying two or more persons, for using public transportation, or for using nonmotorized commuting, not to exceed sixty dollars per person per year.  A person may not take a credit under this section for amounts claimed for credit by other persons.

    (c) For ride sharing in vehicles carrying two persons, the credit shall be equal to the amount paid to or on behalf of each employee multiplied by thirty percent, but may not exceed sixty dollars per employee per year.  The credit may not exceed the amount of tax that would otherwise be due under this chapter.

    (2) Application for tax credit under this chapter may only be made in the form and manner prescribed in rules adopted by the department.

    (3) The credit shall be taken not more than once quarterly and not less than once annually against taxes due for the same calendar year in which the amounts for which credit is claimed were paid to or on behalf of employees for ride sharing, for using public transportation, or for using nonmotorized commuting and must be claimed by the due date of the last tax return for the calendar year in which the payment is made.

    (4) ((The director shall on the 25th of February, May, August, and November of each year advise the state treasurer of the amount of credit taken during the preceding calendar quarter ending on the last day of December, March, June, and September, respectively.

    (5) On the first of April, July, October, and January of each year, the state treasurer based upon information provided by the department shall deposit to the general fund a sum equal to the dollar amount of the credit provided under subsection (1) of this section from the air pollution control account, the transportation account, and the public transportation systems account.  The first draw on reimbursements to the general fund must be from the air pollution control account, and reimbursements must not exceed one and one-half million dollars in any calendar year for the tax credits claimed under RCW 82.04.4453 and 82.16.048.  Reimbursements to the general fund in excess of that amount drawn from the air pollution control account must be drawn, subject to appropriation, in equal amounts from the transportation account and the public transportation systems account; but in no case may those amounts exceed three hundred seventy-five thousand dollars from each account in any calendar year.

    (6))) The commute trip reduction task force shall determine the effectiveness of this tax credit as part of its ongoing evaluation of the commute trip reduction law and report to the legislative transportation committee and to the fiscal committees of the house of representatives and the senate.  The report shall include information on the amount of tax credits claimed to date and recommendations on future funding for the tax credit program.  The report shall be incorporated into the recommendations required in RCW 70.94.537(5).

    (((7))) (5) Any person who knowingly makes a false statement of a material fact in the application for a credit under subsection (1) of this section is guilty of a gross misdemeanor.

    (((8))) (6) A person may not receive credit for amounts paid to or on behalf of the same employee under both this section and RCW 82.16.048.

    (7) This section expires December 31, 2006.

 

    Sec. 2.  RCW 82.16.048 and 1999 c 402 s 2 are each amended to read as follows:

    (1)(a) Employers in this state who are taxable under this chapter and provide financial incentives to their employees or to employees of other employers occupying the same worksite for ride sharing, for using public transportation, or for using nonmotorized commuting before June 30, 2006, shall be allowed a credit for amounts paid to or on behalf of employees for ride sharing in vehicles carrying two or more persons, for using public transportation, or for using nonmotorized commuting, not to exceed sixty dollars per employee per year.  The credit shall be equal to the amount paid to or on behalf of each employee multiplied by fifty percent, but may not exceed sixty dollars per employee per year.

    (b) Property managers who are taxable under this chapter and provide financial incentives to persons employed at a worksite managed by the property manager in this state for ride sharing, for using public transportation, or for using nonmotorized commuting before June 30, 2006, shall be allowed a credit for amounts paid to or on behalf of these persons for ride sharing in vehicles carrying two or more persons, for using public transportation, or for using nonmotorized commuting, not to exceed sixty dollars per person per year.  A person may not take a credit under this section for amounts claimed for credit by other persons.

    (c) For ride sharing in vehicles carrying two persons, the credit shall be equal to the amount paid to or on behalf of each employee multiplied by thirty percent, but may not exceed sixty dollars per employee per year.  The credit may not exceed the amount of tax that would otherwise be due under this chapter.

    (2) Application for tax credit under this chapter may only be made in the form and manner prescribed in rules adopted by the department.

    (3) The credit shall be taken not more than once quarterly and not less than once annually against taxes due for the same calendar year in which the amounts for which credit is claimed were paid to or on behalf of employees for ride sharing, for using public transportation, or for using nonmotorized commuting and must be claimed by the due date of the last tax return for the calendar year in which the payment is made.

    (4) ((The director shall on the 25th of February, May, August, and November of each year advise the state treasurer of the amount of credit taken during the preceding calendar quarter ending on the last day of December, March, June, and September, respectively.

    (5) On the first of April, July, October, and January of each year, the state treasurer based upon information provided by the department shall deposit to the general fund a sum equal to the dollar amount of the credit provided under subsection (1) of this section from the air pollution control account, the transportation account, and the public transportation systems account.  The first draw on reimbursements to the general fund must be from the air pollution control account, and reimbursements must not exceed one and one-half million dollars in any calendar year for the tax credits claimed under RCW 82.04.4453 and 82.16.048.  Reimbursements to the general fund in excess of that amount drawn from the air pollution control account must be drawn, subject to appropriation, in equal amounts from the transportation account and the public transportation systems account; but in no case may those amounts exceed three hundred seventy-five thousand dollars from each account in any calendar year.

    (6)))  The commute trip reduction task force shall determine the effectiveness of this tax credit as part of its ongoing evaluation of the commute trip reduction law and report to the legislative transportation committee and to the fiscal committees of the house of representatives and the senate.  The report shall include information on the amount of tax credits claimed to date and recommendations on future funding for the tax credit program.  The report shall be incorporated into the recommendations required in RCW 70.94.537(5).

    (((7))) (5) Any person who knowingly makes a false statement of a material fact in the application for a credit under subsection (1) of this section is guilty of a gross misdemeanor.

    (((8))) (6) A person may not receive credit for amounts paid to or on behalf of the same employee under both this section and RCW 82.04.4453.

    (7) This section expires December 31, 2006.

 

    Sec. 3.  RCW 82.04.4454 and 1999 c 402 s 3 are each amended to read as follows:

    (1) The department shall keep a running total of all credits granted under RCW 82.04.4453 and 82.16.048 during each calendar year, and shall disallow any credits that would cause the tabulation for any calendar year to exceed ((two)) three million ((two hundred twenty-five thousand)) dollars((, or the amount provided from the air pollution control account and the appropriations from the transportation account and the public transportation systems account, whichever is less)).

    (2) No person is eligible for tax credits under RCW 82.04.4453 and 82.16.048 in excess of one hundred thousand dollars in any calendar year.

    (3) No person is eligible for tax credits under RCW 82.04.4453 in excess of the amount of tax that would otherwise be due under this chapter.

    (4) No portion of an application for credit disallowed under this section may be carried back or carried forward.

    (5) This section expires December 31, 2006.

 

    Sec. 4.  RCW 82.16.049 and 1999 c 402 s 4 are each amended to read as follows:

    (1) The department shall keep a running total of all credits granted under RCW 82.04.4453 and 82.16.048 during each calendar year, and shall disallow any credits that would cause the tabulation for any calendar year to exceed ((two)) three million ((two hundred twenty-five thousand)) dollars((, or the amount provided from the air pollution control account and the appropriations from the transportation account and the public transportation systems account, whichever is less)).

    (2) No person is eligible for tax credits under RCW 82.04.4453 and 82.16.048 in excess of one hundred thousand dollars in any calendar year.

    (3) No person is eligible for tax credits under RCW 82.16.048 in excess of the amount of tax that would otherwise be due under this chapter.

    (4) No portion of an application for credit disallowed under this section may be carried back or carried forward.

    (5) This section expires December 31, 2006.

 

    NEW SECTION.  Sec. 5.  The following acts or parts of acts are each repealed:

    (1) 1996 c 128 s 7 (uncodified); and

    (2) 1996 c 128 s 6 & 1994 c 270 s 6 (uncodified).

 

    NEW SECTION.  Sec. 6.  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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