6003.EAMHTRH3057.1ESB 6003H COMM AMDBy Committee on TransportationADOPTED 04/24/2005 Strike everything after the enacting clause and insert thefollowing:Sec. RCW 82.70.010 and 2003 c 364 s 1 are each amended to readas follows: The definitions in this section apply throughout this chapter andRCW 70.94.996 unless the context clearly requires otherwise. (1) "Public agency" means any county, city, or other localgovernment agency or any state government agency, board, or commission. (2) "Public transportation" means the same as "publictransportation service" as defined in RCW 36.57A.010 and includespassenger services of the Washington state ferries. (3) "Nonmotorized commuting" means commuting to and from theworkplace by an employee by walking or running or by riding a bicycleor other device not powered by a motor. (4) "Ride sharing" means the same as "flexible commuter ridesharing" as defined in RCW 46.74.010, including ride sharing onWashington state ferries. (5) "Car sharing" means a membership program intended to offer analternative to car ownership under which persons or entities thatbecome members are permitted to use vehicles from a fleet on an hourlybasis. (6) "Telework" means a program where work functions that arenormally performed at a traditional workplace are instead performed byan employee at his or her home at least one day a week for the purposeof reducing the number of trips to the employee's workplace. (7) "Applicant" means a person applying for a tax credit under thischapter.NEW SECTION.Sec. A new section is added to chapter 82.70 RCWto read as follows: 1 (1) Application for tax credits under this chapter must be receivedby the department between the first day of January and the 31st day ofJanuary, following the calendar year in which the applicant madepayments to or on behalf of employees for ride sharing in vehiclescarrying two or more persons, for using public transportation, forusing car sharing, or for using nonmotorized commuting. Theapplication shall be made to the department in a form and mannerprescribed by the department. The application shall containinformation regarding the number of employees for which incentives arepaid during the calendar year, the amounts paid to or on behalf ofemployees for ride sharing in vehicles carrying two or more persons,for using public transportation, for using car sharing, or for usingnonmotorized commuting, the amount of credit deferred under RCW82.70.040(2)(b)(i) to be used, and other information required by thedepartment. For applications due by January 31, 2006, the applicationshall not include amounts paid from January 1, 2005, through June 30,2005, to or on behalf of employees for ride sharing in vehiclescarrying two or more persons, for using public transportation, forusing car sharing, or for using nonmotorized commuting. (2) The department shall rule on the application within sixty daysof the deadline provided in subsection (1) of this section. (3) The department shall disapprove any application not received bythe deadline provided in subsection (1) of this section regardless ofthe reason that the application was received after the deadline. (4) After an application is approved and tax credit granted, noincrease in the credit shall be allowed.Sec. RCW 82.70.020 and 2003 c 364 s 2 are each amended to readas follows: (1) Employers in this state who are taxable under chapter 82.04 or82.16 RCW and provide financial incentives to their own or otheremployees for ride sharing, for using public transportation, for usingcar sharing, or for using nonmotorized commuting before July 1, 2013,are allowed a credit against taxes payable under chapters 82.04 and82.16 RCW for amounts paid to or on behalf of employees for ridesharing in vehicles carrying two or more persons, for using publictransportation, for using car sharing, or for using nonmotorizedcommuting, not to exceed sixty dollars per employee per fiscal year. 2 (2) Property managers who are taxable under chapter 82.04 or 82.16RCW and provide financial incentives to persons employed at a worksitein this state managed by the property manager for ride sharing, forusing public transportation, for using car sharing, or for usingnonmotorized commuting before July 1, 2013, are allowed a creditagainst taxes payable under chapters 82.04 and 82.16 RCW for amountspaid to or on behalf of these persons for ride sharing in vehiclescarrying two or more persons, for using public transportation, forusing car sharing, or for using nonmotorized commuting, not to exceedsixty dollars per person per fiscal year. (3) The credit under this section is equal to the amount paid to oron behalf of each employee multiplied by fifty percent, but may notexceed sixty dollars per employee per fiscal year. ((The credit maynot exceed the amount of tax that would otherwise be due under chapters82.04 and 82.16 RCW.)) No refunds may be granted for credits underthis section. (4) A person may not receive credit under this section for amountspaid to or on behalf of the same employee under both chapters 82.04 and82.16 RCW. (5) A person may not take a credit under this section for amountsclaimed for credit by other persons.Sec. RCW 82.70.030 and 2003 c 364 s 3 are each amended to readas follows: (((1) Application for tax credit under RCW 82.70.020 may only bemade in the form and manner prescribed in rules adopted by thedepartment. (2) The credit under this section must be taken or deferred underRCW 82.70.040 against taxes due for the same fiscal year in which theamounts for which credit is claimed were paid to or on behalf ofemployees for ride sharing, for using public transportation, for usingcar sharing, or for using nonmotorized commuting and must be claimed bythe due date of the last tax return for the fiscal year in which thepayment is made. (3))) Any person who knowingly makes a false statement of amaterial fact in the application required under section 2 of this actfor a credit under RCW 82.70.020 is guilty of a gross misdemeanor. 3 Sec. RCW 82.70.040 and 2003 c 364 s 4 are each amended to readas follows: (1)(a) The department shall keep a running total of all credits((accrued)) allowed under RCW 82.70.020 during each fiscal year. ((Noperson is eligible for tax credits under RCW 82.70.020 if the creditswould cause the tabulation for the total amount of credits taken in anyfiscal year)) The department shall not allow any credits that wouldcause the total amount allowed to exceed two million ((two)) sevenhundred fifty thousand dollars in any fiscal year. This limitationincludes any deferred credits carried forward under subsection(2)(b)(i) of this section from prior years. (b) If the total amount of credit applied for by all applicants inany year exceeds the limit in this subsection, the department shallratably reduce the amount of credit allowed for all applicants so thatthe limit in this subsection is not exceeded. If a credit is reducedunder this subsection, the amount of the reduction may not be carriedforward and claimed in subsequent fiscal years. (2)(a) ((No person is eligible for)) Tax credits under RCW82.70.020 may not be claimed in excess of the amount of tax ((thatwould)) otherwise ((be)) due under chapter 82.04 or 82.16 RCW. (b)(i) Through June 30, 2005, a person with taxes equal to or inexcess of the credit under RCW 82.70.020, and therefore not subject tothe limitation in (a) of this subsection, may elect to defer taxcredits for a period of not more than three years after the year inwhich the credits accrue. No credits deferred under this subsection(2)(b)(i) may be used after June 30, 2008. A person deferring taxcredits under this subsection (2)(b)(i) must submit an application asprovided in section 2 of this act in the year in which the deferred taxcredits will be ((applied)) used. This application is subject to((eligibility under)) the provisions of subsection (1) of this sectionfor the ((fiscal)) year in which the tax credits will be applied. Ifa deferred credit is reduced under subsection (1)(b) of this section,the amount of deferred credit disallowed because of the reduction maybe carried forward as long as the period of deferral does not exceedthree years after the year in which the credit was earned. (ii) For credits approved by the department after June 30, 2005,the approved credit may be carried forward to subsequent years until 4 used. Credits carried forward as authorized by this subsection aresubject to the limitation in subsection (1)(a) of this section for thefiscal year for which the credits were originally approved. (3) No person ((is eligible)) shall be approved for tax creditsunder RCW 82.70.020 in excess of two hundred thousand dollars in anyfiscal year. This limitation does not apply to credits ((deferred in))carried forward from prior years under subsection (2)(b) of thissection. (4) No person ((is eligible for)) may claim tax credits((,including deferred credits authorized under subsection (2)(b) of thissection,)) after June 30, 2013. (5) Credits may not be carried forward ((or carried backward))other than as authorized in subsection (2)(b) of this section. (6) No person is eligible for tax credits under RCW 82.70.020 ifthe additional revenues for the multimodal transportation accountcreated by Engrossed Substitute House Bill No. 2231 are terminated.NEW SECTION.Sec. This act is necessary for the immediatepreservation of the public peace, health, or safety, or support of thestate government and its existing public institutions, and takes effectJuly 1, 2005.NEW SECTION.Sec. If Senate Bill No. 6103, or substantiallysimilar legislation, is not enacted by June 30, 2005, this act is nulland void.--- END --- 5