H-0928.3  _______________________________________________

                          HOUSE BILL 1959

          _______________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Cairnes, Morris, Carrell, Reardon, Roach and Casada

Read first time 02/09/2001.  Referred to Committee on Finance.

Exempting certain health care services from business and occupation taxation.

    AN ACT Relating to a business and occupation tax deduction for health care services provided by health care providers; and adding a new section to chapter 82.04 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

    (1) This chapter does not apply to amounts received by a health care provider from the United States or any instrumentality of the United States, or from the state of Washington or any municipal corporation or political subdivision of the state of Washington, to the same extent provided for health or social welfare organizations under RCW 82.04.4297.

    (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.

    (a) "Health professional" means a health care practitioner who is regulated by the state of Washington.

    (b) "Health care provider" means any health professional, hospital, or other institution, organization, or person that furnishes any health care services and is licensed or otherwise authorized to furnish such services.

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