S-0830.4 _______________________________________________
SENATE BILL 5860
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State of Washington 56th Legislature 1999 Regular Session
By Senators Hargrove, Prentice, Long, Winsley, Thibaudeau, Wojahn, Oke and Kohl‑Welles
Read first time 02/12/1999. Referred to Committee on Labor & Workforce Development.
AN ACT Relating to the employment of persons with disabilities; adding a new section to chapter 82.04 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislature finds that as a group, individuals with disabilities have the lowest employment rate in the nation. Only thirty-five percent of citizens with disabilities of working age are employed, but seventy-four percent report that they want to be employed.
There are approximately one hundred eighty thousand Washington residents who are disabled and of working age, but only sixty-three thousand are employed. Another seventy thousand would work if they could get jobs. These individuals have severe barriers to employment and require assistance simply to obtain access to employment. With the increase in the numbers of additional targeted groups, individuals with disabilities are experiencing increased competition for employment.
The intent of this act is to increase employment and self-sufficiency of individuals with disabilities by providing an incentive to employers to hire such individuals.
NEW SECTION. Sec. 2. A new section is added to chapter 82.04 RCW to read as follows:
(1) Employers in this state who are taxable under this chapter and employ, full or part-time, individuals with disabilities shall be allowed a credit against the tax due. The credit shall be based on amounts paid as wages and salaries for such individuals or amounts paid for contracts with community rehabilitation programs for goods or services produced by individuals with disabilities. The minimum eligible contract value shall be no less than six thousand dollars. The credit equals the competitive salaries or wages paid to one or more individuals with disabilities employed or the value of the wages paid to workers with disabilities working on the contract, multiplied by the following rates: (a) Ten percent of the first six thousand; and (b) twenty percent of the next six thousand. For contracts with community rehabilitation programs, only amounts accruing to individuals with disabilities shall be included in the determination of the credit.
(2) The wages or contract amounts paid to individuals with disabilities must be reasonable based on the type of work and ability of the individual.
(3) Application for tax credit under this chapter shall be made in the form and manner prescribed by the department. Furthermore, in order to receive the credit, the employer must notify the department within a time specified by the department of the employment of an individual who may qualify the employer for the credit. In a manner and form prescribed by the department, the department of social and health services shall certify to the department that the individual possesses an existing disability that has prevented or limited the individual's ability to work.
(4) If an employer owes no tax there shall be no carryforward allowed for this credit.
(5) Disability under this section means an individual who has a permanent or temporary physical, mental, or sensory disability which has made it significantly difficult to engage in and retain gainful employment consistent with his or her capacities and abilities and is deemed to have such a disability by the department of social and health services.
(6) An employer may appeal a decision by the department of social and health services or the department of revenue to the superior court of the county in which the employer's principal place of business is located.
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