BILL REQ. #:  S-3672.1 

Read first time 01/12/12.   Referred to Committee on Ways & Means.

     AN ACT Relating to a business and occupation tax deduction for amounts received with respect to dispute resolution services; adding a new section to chapter 82.04 RCW; and creating a new section.

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:
     (1) A qualified dispute resolution center may deduct from the measure of tax amounts received as a contribution from federal, state, or local governments and nonprofit organizations for providing dispute resolution services.
     (2) A nonprofit organization may deduct from the measure of tax amounts received from federal, state, or local governments for distribution to a qualified dispute resolution center.
     (3) A qualified dispute resolution center must:
     (a) Be established under chapter 7.75 RCW; and
     (b) Provide services either without charge to the participants or for a fee that is based on the participant's ability to pay, as required by RCW 7.75.030.
     (4) As used in this section, a "nonprofit organization" has the same meaning as in RCW 82.04.3651(2).

NEW SECTION.  Sec. 2   This act applies prospectively as well as retroactively.