S-994                 _______________________________________________

                                                   SENATE BILL NO. 5155

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State of Washington                               51st Legislature                              1989 Regular Session

By Senators Wojahn, Anderson, Madsen, Bauer, Vognild, Warnke, Lee, Niemi, Smith and McMullen

Read first time 1/16/89 and referred to Committee on Ways & Means.

AN ACT Relating to child care; and adding a new section to chapter 82.04 RCW.

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:

          In computing the tax imposed by this chapter there may be deducted from the measure of tax amounts expended for the capital and operation expenses to provide child care in an on-site facility for employees or to directly purchase child care services for employees.

          This section shall not apply to expenditures for services provided out-of-state and shall not apply to any type of salary reduction plan.