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                                                   HOUSE BILL NO. 1734

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State of Washington                              50th Legislature                              1988 Regular Session

By Representatives Appelwick, Taylor, Pruitt, Crane,P. King, Brough and Todd

Read first time 1/25/88 and referred to Committee on Ways & Means.

AN ACT Relating to the business and occupation taxation of the care of children; adding a new section to chapter 82.04 RCW; providing an effective date; and declaring an emergency.

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:

          This chapter shall not apply to amounts received from the department of social and health services, Indian tribes, and Indian organizations, either directly or through an intervening nonprofit contractor, as compensation for foster care of children, day care of children, or emergency care of children in crisis residential centers and similar specialized foster care facilities.

NEW SECTION. Sec. 2.     This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect June 1, 1988.