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); providing an effective
date; 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 transportation account, and the public
transportation systems account. The first draw on reimbursements to the
general fund must be from the air pollution control account, and reimbursements
must not exceed one and one-half million dollars in any calendar year for the
tax credits claimed under RCW 82.04.4453 and 82.16.048. Reimbursements to the
general fund in excess of that amount drawn from the air pollution control
account must be drawn, subject to appropriation, in equal amounts from the transportation
account and the public transportation systems account; but in no case may those
amounts exceed three hundred seventy-five thousand dollars from each account in
any calendar year.
(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 transportation account, and the public
transportation systems account. The first draw on reimbursements to the
general fund must be from the air pollution control account, and reimbursements
must not exceed one and one-half million dollars in any calendar year for the
tax credits claimed under RCW 82.04.4453 and 82.16.048. Reimbursements to the
general fund in excess of that amount drawn from the air pollution control
account must be drawn, subject to appropriation, in equal amounts from the
transportation account and the public transportation systems account; but in no
case may those amounts exceed three hundred seventy-five thousand dollars from
each account in any calendar year.
(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)) two hundred twenty-five
thousand dollars, or the amount provided from the air pollution control
account and the appropriations from the transportation account and the public
transportation systems account, whichever is less.
(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))
two million ((five)) two hundred twenty-five
thousand dollars, or the amount provided from the air pollution control
account and the appropriations from the transportation account and the public transportation
systems account, whichever is less.
(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.
(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)(b)
and (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)) as defined by chapters 36.56, 36.57, and 36.57A RCW
and RCW 35.84.060 and 81.112.030, and the Washington state ferry system,
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; and
(g)
Reimbursement to the general fund of tax credits authorized under RCW
82.04.4453 and 82.16.048, subject to appropriation.
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. 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 takes effect July 1, 1999.
