S-2127.2 _______________________________________________
SUBSTITUTE SENATE BILL 5781
_______________________________________________
State of Washington 56th Legislature 1999 Regular Session
By Senate Committee on Transportation (originally sponsored by Senators Eide, Swecker, Fraser and Costa; by request of Department of Ecology)
Read first time 03/08/99.
AN ACT Relating to the commute trip reduction tax credit; amending RCW 82.04.4453, 82.16.048, 82.04.4454, 82.16.049, and 82.44.180; amending 1996 c 128 s 7 (uncodified); amending 1996 c 128 s 6 (uncodified); repealing 1997 c 457 s 514 (uncodified); providing effective dates; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.04.4453 and 1996 c 128 s 1 are each amended to read as follows:
(1)(a)
Employers in this state who are taxable under this chapter and provide
financial incentives to their employees for ride sharing, for using public
transportation, or for using nonmotorized commuting before June 30, ((2000))
2006, shall be allowed a credit for amounts paid to or on behalf of
employees for ride sharing in vehicles carrying two or more persons, for using
public transportation, or for using nonmotorized commuting, not to exceed sixty
dollars per employee per year. The credit shall be equal to the amount paid to
or on behalf of each employee multiplied by fifty percent, but may not exceed
sixty dollars per employee per year.
(b) Property managers who are taxable under this chapter and provide financial incentives to persons employed at a worksite managed by the property manager in this state for ride sharing, for using public transportation, or for using nonmotorized commuting before June 30, 2006, shall be allowed a credit for amounts paid to or on behalf of these persons for ride sharing in vehicles carrying two or more persons, for using public transportation, or for using nonmotorized commuting, not to exceed sixty dollars per person per year. A person may not take a credit under this section for amounts claimed for credit by other persons.
(c) For ride sharing in vehicles carrying two persons, the credit shall be equal to the amount paid to or on behalf of each employee multiplied by thirty percent, but may not exceed sixty dollars per employee per year. The credit may not exceed the amount of tax that would otherwise be due under this chapter.
(2) Application for tax credit under this chapter may only be made in the form and manner prescribed in rules adopted by the department.
(3) The credit shall be taken not more than once quarterly and not less than once annually against taxes due for the same calendar year in which the amounts for which credit is claimed were paid to or on behalf of employees for ride sharing, for using public transportation, or for using nonmotorized commuting and must be claimed by the due date of the last tax return for the calendar year in which the payment is made.
(4) The director shall on the 25th of February, May, August, and November of each year advise the state treasurer of the amount of credit taken during the preceding calendar quarter ending on the last day of December, March, June, and September, respectively.
(5)
On the first of April, July, October, and January of each year, the state
treasurer based upon information provided by the department shall deposit to
the general fund a sum equal to the dollar amount of the credit provided
under subsection (1) of this section ((from the air pollution control
account to the general fund)). The reimbursement to the general fund
shall be drawn from the air pollution control account and from other
appropriations made for that purpose. Deposits from the air pollution control
account to the general fund must not exceed seven hundred fifty thousand
dollars in any calendar year for the tax credits claimed under RCW 82.04.4453
and 82.16.048. Appropriations from the high capacity transportation account,
the central Puget Sound public transportation account, or its successor, and
the transportation account to the general fund may cover additional tax credits
claimed under RCW 82.04.4453 and 82.16.048 up to the cap established in RCW
82.04.4454.
(6)
The commute trip reduction task force shall determine the effectiveness of this
tax credit as part of its ongoing evaluation of the commute trip reduction law
and report ((no later than December 1, 1997,)) to the legislative
transportation committee and to the fiscal committees of the house of
representatives and the senate. The report shall include information on the
amount of tax credits claimed to date and recommendations on future funding for
the tax credit program. The report shall be incorporated into the
recommendations required in RCW 70.94.537(5).
(7) Any person who knowingly makes a false statement of a material fact in the application for a credit under subsection (1) of this section is guilty of a gross misdemeanor.
(8) A person may not receive credit for amounts paid to or on behalf of the same employee under both this section and RCW 82.16.048.
Sec. 2. RCW 82.16.048 and 1996 c 128 s 3 are each amended to read as follows:
(1)(a)
Employers in this state who are taxable under this chapter and provide
financial incentives to their employees for ride sharing, for using public
transportation, or for using nonmotorized commuting before June 30, ((2000))
2006, shall be allowed a credit for amounts paid to or on behalf of
employees for ride sharing in vehicles carrying two or more persons, for using
public transportation, or for using nonmotorized commuting, not to exceed sixty
dollars per employee per year. The credit shall be equal to the amount paid to
or on behalf of each employee multiplied by fifty percent, but may not exceed
sixty dollars per employee per year.
(b) Property managers who are taxable under this chapter and provide financial incentives to persons employed at a worksite managed by the property manager in this state for ride sharing, for using public transportation, or for using nonmotorized commuting before June 30, 2006, shall be allowed a credit for amounts paid to or on behalf of these persons for ride sharing in vehicles carrying two or more persons, for using public transportation, or for using nonmotorized commuting, not to exceed sixty dollars per person per year. A person may not take a credit under this section for amounts claimed for credit by other persons.
(c) For ride sharing in vehicles carrying two persons, the credit shall be equal to the amount paid to or on behalf of each employee multiplied by thirty percent, but may not exceed sixty dollars per employee per year. The credit may not exceed the amount of tax that would otherwise be due under this chapter.
(2) Application for tax credit under this chapter may only be made in the form and manner prescribed in rules adopted by the department.
(3) The credit shall be taken not more than once quarterly and not less than once annually against taxes due for the same calendar year in which the amounts for which credit is claimed were paid to or on behalf of employees for ride sharing, for using public transportation, or for using nonmotorized commuting and must be claimed by the due date of the last tax return for the calendar year in which the payment is made.
(4) The director shall on the 25th of February, May, August, and November of each year advise the state treasurer of the amount of credit taken during the preceding calendar quarter ending on the last day of December, March, June, and September, respectively.
(5)
On the first of April, July, October, and January of each year, the state
treasurer based upon information provided by the department shall deposit to
the general fund a sum equal to the dollar amount of the credit provided
under subsection (1) of this section ((from the air pollution control
account to the general fund)). The reimbursement to the general fund
shall be drawn from the air pollution control account and from other
appropriations made for that purpose. Deposits from the air pollution control
account to the general fund must not exceed seven hundred fifty thousand
dollars in any calendar year for the tax credits claimed under RCW 82.04.4453
and 82.16.048. Appropriations from the high capacity transportation account,
the central Puget Sound public transportation account, or its successor, and
the transportation account to the general fund may cover additional tax credits
claimed under RCW 82.04.4453 and 82.16.048 up to the cap established in RCW
82.04.4454.
(6)
The commute trip reduction task force shall determine the effectiveness of this
tax credit as part of its ongoing evaluation of the commute trip reduction law
and report ((no later than December 1, 1997,)) to the legislative
transportation committee and to the fiscal committees of the house of
representatives and the senate. The report shall include information on the
amount of tax credits claimed to date and recommendations on future funding for
the tax credit program. The report shall be incorporated into the
recommendations required in RCW 70.94.537(5).
(7) Any person who knowingly makes a false statement of a material fact in the application for a credit under subsection (1) of this section is guilty of a gross misdemeanor.
(8) A person may not receive credit for amounts paid to or on behalf of the same employee under both this section and RCW 82.04.4453.
Sec. 3. RCW 82.04.4454 and 1996 c 128 s 2 are each amended to read as follows:
(1)
The department shall keep a running total of all credits granted under RCW
82.04.4453 and 82.16.048 during each calendar year, and shall disallow any
credits that would cause the tabulation for any calendar year to exceed ((one))
two million five hundred thousand dollars.
(2)
No ((employer shall be)) person is eligible for tax credits under
RCW 82.04.4453 and 82.16.048 in excess of one hundred thousand dollars in any
calendar year.
(3)
No ((employer shall be)) person is eligible for tax credits under
RCW 82.04.4453 in excess of the amount of tax that would otherwise be due under
this chapter.
(4) No portion of an application for credit disallowed under this section may be carried back or carried forward.
Sec. 4. RCW 82.16.049 and 1996 c 128 s 4 are each amended to read as follows:
(1) The department shall keep a running total of all credits granted under RCW 82.04.4453 and 82.16.048 during each calendar year, and shall disallow any credits that would cause the tabulation for any calendar year to exceed one million five hundred thousand dollars.
(2)
No ((employer shall be)) person is eligible for tax credits under
RCW 82.04.4453 and 82.16.048 in excess of one hundred thousand dollars in any
calendar year.
(3)
No ((employer shall be)) person is eligible for tax credits under
RCW 82.16.048 in excess of the amount of tax that would otherwise be due under
this chapter.
(4) No portion of an application for credit disallowed under this section may be carried back or carried forward.
Sec. 5. RCW 82.44.180 and 1998 c 321 s 41 (Referendum Bill No. 49) are each amended to read as follows:
(1) The transportation fund is created in the state treasury. Revenues under RCW 82.44.110 and 82.50.510 shall be deposited into the fund as provided in those sections.
Moneys in the fund may be spent only after appropriation. Expenditures from the fund may be used only for transportation purposes and activities and operations of the Washington state patrol not directly related to the policing of public highways and that are not authorized under Article II, section 40 of the state Constitution.
(2) There is hereby created the central Puget Sound public transportation account within the transportation fund. Moneys deposited into the account under RCW 82.44.150(2)(b) shall be appropriated to the transportation improvement board and allocated by the transportation improvement board to public transportation projects within the region from which the funds are derived, solely for:
(a) Planning;
(b) Development of capital projects;
(c) Development of high capacity transportation systems as defined in RCW 81.104.015;
(d)
Development of high occupancy vehicle lanes and related facilities as defined
in RCW 81.100.020; ((and))
(e) Public transportation system contributions required to fund projects under federal programs and those approved by the transportation improvement board from other fund sources; and
(f) Reimbursement to the general fund of tax credits authorized under RCW 82.04.4453 and 82.16.048, subject to appropriation.
(3) There is hereby created the public transportation systems account within the transportation fund. Moneys deposited into the account under RCW 82.44.150(2)(c) shall be appropriated to the transportation improvement board and allocated by the transportation improvement board to public transportation projects submitted by the public transportation systems from which the funds are derived, solely for:
(a) Planning;
(b) Development of capital projects;
(c) Development of high capacity transportation systems as defined in RCW 81.104.015;
(d) Development of high occupancy vehicle lanes and related facilities as defined in RCW 81.100.020;
(e) Other public transportation system-related roadway projects on state highways, county roads, or city streets; and
(f) Public transportation system contributions required to fund projects under federal programs and those approved by the transportation improvement board from other fund sources.
Sec. 6. 1996 c 128 s 7 (uncodified) is amended to read as follows:
(1) This act takes effect July 1, 1996.
(2)
This act expires December 31, ((2000)) 2006.
Sec. 7. 1996 c 128 s 6 (uncodified) is amended to read as follows:
This
act shall expire December 31, ((2000)) 2006.
NEW SECTION. Sec. 8. 1997 c 457 s 514 (uncodified) is repealed.
NEW SECTION. Sec. 9. 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. Sections 1 through 7 of this act take effect July 1, 1999. Section 8 of this act takes effect June 30, 1999.
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