H-1614.1  _______________________________________________

                          HOUSE BILL 2164

          _______________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Van Luven and Esser

Read first time 02/20/2001.  Referred to Committee on Finance.

Providing a tax credit for employers that comply with ergonomics rules.

    AN ACT Relating to tax credits for employers that must comply with ergonomics rules; adding a new section to chapter 82.04 RCW; and providing an effective date.

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:

    A credit is allowed against the tax due under this chapter to an employer who must comply with the ergonomics rule promulgated by the department of labor and industries and adopted on May 26, 2000 (WAC 296-62-051).  The credit is equal to the direct expenditures incurred by the employer to comply with the ergonomics rule, including expenditures for employee ergonomics awareness education, expenditures to analyze jobs to identify those with work-related causes of musculoskeletal disorders, and expenditures made to reduce hazards related to work-related causes of musculoskeletal disorders as required by the rule.  Credit under this section is limited to the amount of tax imposed under this chapter.  Refunds shall not be given in place of credits.  Unused credits may be carried over to subsequent reporting periods.  No credit may be taken for expenditures made after July 1, 2007.

NEW SECTION. Sec. 2.  This act takes effect August 1, 2001.

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