CERTIFICATION OF ENROLLMENT

ENGROSSED SUBSTITUTE SENATE BILL 6737

Chapter 12, Laws of 2010

61st Legislature
2010 1st Special Session



PROPERTY TAX EXEMPTION--EMERGENCY SERVICES AIRCRAFT



EFFECTIVE DATE: 07/13/10

Passed by the Senate March 22, 2010
  YEAS 43   NAYS 1

BRAD OWEN
________________________________________    
President of the Senate
Passed by the House March 19, 2010
  YEAS 88   NAYS 4

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


 
CERTIFICATE

I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE SENATE BILL 6737 as passed by the Senate and the House of Representatives on the dates hereon set forth.

THOMAS HOEMANN
________________________________________    
Secretary
Approved March 31, 2010, 4:15 p.m.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
April 1, 2010







Secretary of State
State of Washington


_____________________________________________ 

ENGROSSED SUBSTITUTE SENATE BILL 6737
_____________________________________________

AS AMENDED BY THE HOUSE

Passed Legislature - 2010 1st Special Session
State of Washington61st Legislature2010 Regular Session

By Senate Ways & Means (originally sponsored by Senators Marr, Brown, and McCaslin)

READ FIRST TIME 02/09/10.   



     AN ACT Relating to providing an exemption from property tax for aircraft used to provide air ambulance services; amending RCW 82.48.100; adding a new section to chapter 84.36 RCW; creating a new section; and providing an expiration date.

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

NEW SECTION.  Sec. 1   A new section is added to chapter 84.36 RCW to read as follows:
     An aircraft is exempt from taxation, if:
     (1) The aircraft is owned by a nonprofit organization that is exempt from federal income taxation under 26 U.S.C. Sec. 501(c)(3);
     (2) The aircraft is used to provide emergency medical transportation services; and
     (3) The exemption inures to the benefit of the nonprofit organization that owns the aircraft.

Sec. 2   RCW 82.48.100 and 1999 c 302 s 3 are each amended to read as follows:
     This chapter ((shall)) does not apply to:
     (1) Aircraft owned by and used exclusively in the service of any government or any political subdivision thereof, including the government of the United States, any state, territory, or possession of the United States, or the District of Columbia, which are not engaged in carrying persons or property for commercial purposes;
     (2) Aircraft registered under the laws of a foreign country;
     (3) Aircraft which are owned by a nonresident and registered in another state((: PROVIDED, That)). However, if any such aircraft ((shall)) remains in and/or ((be)) is based in this state for a period of ninety days or longer it ((shall)) is not ((be)) exempt under this section;
     (4) Aircraft engaged principally in commercial flying which constitutes interstate or foreign commerce; and aircraft owned by the manufacturer thereof while being operated for test or experimental purposes, or for the purpose of training crews for purchasers of the aircraft;
     (5) Aircraft being held for sale, exchange, delivery, test, or demonstration purposes solely as stock in trade of an aircraft dealer licensed under Title 14 RCW;
     (6) Aircraft owned by a nonresident of this state if the aircraft is kept at an airport in this state and that airport is jointly owned or operated by a municipal corporation or other governmental entity of this state and a municipal corporation or other governmental entity of another state, and the owner or operator of the aircraft provides the department with proof that the owner or operator has paid all taxes, license fees, and registration fees required by the state in which the owner or operator resides; and
     (7) Aircraft that are: (a) Owned by a nonprofit organization that is exempt from federal income taxation under 26 U.S.C. Sec. 501(c)(3); and (b) exclusively used to provide emergency medical transportation services
.

NEW SECTION.  Sec. 3   This act applies to taxes levied for collection in 2011 and thereafter.

NEW SECTION.  Sec. 4   This act expires January 1, 2020.


         Passed by the Senate March 22, 2010.
         Passed by the House March 19, 2010.
         Approved by the Governor March 31, 2010.
         Filed in Office of Secretary of State April 1, 2010.