Z-0596.1 _______________________________________________
SENATE BILL 5781
_______________________________________________
State of Washington 56th Legislature 1999 Regular Session
By Senators Eide, Swecker, Fraser and Costa; by request of Department of Ecology
Read first time 02/08/1999. Referred to Committee on Transportation.
AN ACT Relating to the commute trip reduction tax credit; amending RCW 82.04.4453 and 82.16.048; amending 1996 c 128 s 7 (uncodified); amending 1996 c 128 s 6 (uncodified); providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.04.4453 and 1996 c 128 s 1 are each amended to read as follows:
(1)
Employers in this state who are taxable under this chapter and provide
financial incentives to their employees for ride sharing, for using public
transportation, or for using nonmotorized commuting before June 30, ((2000))
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. 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 to the general fund)). The reimbursement to the general fund
shall be equally drawn from the air pollution control account and the high
capacity transit account. However, combined total deposits from the air
pollution control account and the high capacity transit account to the general
fund shall not exceed one million five hundred thousand dollars each 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 ((no later than December 1, 1997,)) 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) 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) 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.
Sec. 2. RCW 82.16.048 and 1996 c 128 s 3 are each amended to read as follows:
(1)
Employers in this state who are taxable under this chapter and provide
financial incentives to their employees for ride sharing, for using public
transportation, or for using nonmotorized commuting before June 30, ((2000))
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. 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 to the general fund)). The reimbursement to the general fund
shall be equally drawn from the air pollution control account and the high
capacity transit account. However, combined total deposits from the air
pollution control account and the high capacity transit account to the general
fund shall not exceed one million five hundred thousand dollars each 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 ((no later than December 1, 1997,)) 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) 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) 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.
Sec. 3. 1996 c 128 s 7 (uncodified) is amended to read as follows:
(1) This act takes effect July 1, 1996.
(2)
This act expires December 31, ((2000)) 2006.
Sec. 4. 1996 c 128 s 6 (uncodified) is amended to read as follows:
This
act shall expire December 31, ((2000)) 2006.
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 July 1, 1999.
--- END ---