Passed by the Senate March 15, 2005 YEAS 46   ________________________________________ President of the Senate Passed by the House April 5, 2005 YEAS 94   ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 5857 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
State of Washington | 59th Legislature | 2005 Regular Session |
Read first time 02/10/2005. Referred to Committee on Ways & Means.
AN ACT Relating to the business and occupation taxation of nonprofit community health centers; amending RCW 82.04.4311; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.04.4311 and 2002 c 314 s 2 are each amended to read
as follows:
(1) A public hospital that is owned by a municipal corporation or
political subdivision, or a nonprofit hospital, or a nonprofit
community health center, or a network of nonprofit community health
centers, that qualifies as a health and social welfare organization as
defined in RCW 82.04.431, may deduct from the measure of tax amounts
received as compensation for health care services covered under the
federal medicare program authorized under Title XVIII of the federal
social security act; medical assistance, children's health, or other
program under chapter 74.09 RCW; or for the state of Washington basic
health plan under chapter 70.47 RCW. The deduction authorized by this
section does not apply to amounts received from patient copayments or
patient deductibles.
(2) As used in this section, "community health center" means a
federally qualified health center as defined in 42 U.S.C. 1396d as
existing on the effective date of this act.
NEW SECTION. Sec. 2 This act takes effect August 1, 2005.