SB 6119 - DIGEST

     Declares that a taxpayer is eligible for a credit against the state levy imposed on the taxpayer's owner-occupied residence, if the following conditions are met:  (1) The taxpayer must be sixty-four years of age or older on December 31st of the year in which a credit claim is filed; and

     (2) The taxpayer and the residence must meet all the conditions of RCW 84.36.381 (1) and (2).