FINAL BILL REPORT

SSB 5293

                                  C 4 L 87 E1

BYSenate Committee on Ways & Means (originally sponsored by Senators McDermott, Bender, McDonald, Bluechel, Wojahn and Deccio)

Revising business and occupation taxation of health and social welfare services.

Senate Committee on Ways & Means

House Committe on Ways & Means/Revenue

SYNOPSIS AS ENACTED

BACKGROUND:

Qualifying organizations providing health and social welfare services, as defined in RCW 82.04.431, are exempt from business and occupation tax liability on revenues received from the United States government, the State of Washington, or any municipality or subdivision of the state as compensation for services.  Adult family home service providers do not qualify for this exemption at present.  Although similar services are provided, they do not have the organizational structure, boards of directors, and other aspects of health and social service providers needed to qualify for this exemption.

SUMMARY:

Providers of adult family home services are eligible for the same exemption from business and occupation taxes as is provided to other organizations qualifying under RCW 82.04.431.

VOTES ON FINAL PASSAGE:

      Senate    48     0

First Special Session

      Senate    48     0

      House 84   0

EFFECTIVE:June 9, 1987