Z-0501.2                   _______________________________________________

                                                      HOUSE BILL 2097

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State of Washington                              53rd Legislature                             1993 Regular Session

By Representative Dunshee; by request of Department of Social and Health Services

Read first time 03/05/93.  Referred to Committee on Revenue.

Changing the tax rate on intermediate care facilities for the mentally retarded.

          AN ACT Relating to the tax on intermediate care facilities for the mentally retarded; amending RCW 82.65A.030; providing an effective date; and declaring an emergency.

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

        Sec. 1.  RCW 82.65A.030 and 1992 c 80 s 3 are each amended to read as follows:

          In addition to any other tax, a tax is imposed on every intermediate care facility for the mentally retarded for the act or privilege of engaging in business within this state, and shall be imposed on similar services as allowed under medicaid reimbursement law and rule as determined by the secretary of the department of social and health services.  The tax is equal to the gross income attributable to services for the mentally retarded, multiplied by the rate ((of fifteen percent)) allowed under medicaid reimbursement law and rule as determined by the secretary of the department of social and health services.

NEW SECTION. Sec. 2.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 1, 1993.

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