CERTIFICATION OF ENROLLMENT

SENATE BILL 5857

Chapter 86, Laws of 2005

59th Legislature
2005 Regular Session



TAXATION--NONPROFIT COMMUNITY HEALTH CENTERS



EFFECTIVE DATE: 8/1/05

Passed by the Senate March 15, 2005
  YEAS 46   NAYS 0

BRAD OWEN
________________________________________    
President of the Senate
Passed by the House April 5, 2005
  YEAS 94   NAYS 0

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


 
CERTIFICATE

I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 5857 as passed by the Senate and the House of Representatives on the dates hereon set forth.

THOMAS HOEMANN
________________________________________    
Secretary
Approved April 18, 2005.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
April 18, 2005 - 2:12 p.m.







Secretary of State
State of Washington


_____________________________________________ 

SENATE BILL 5857
_____________________________________________

Passed Legislature - 2005 Regular Session
State of Washington59th Legislature2005 Regular Session

By Senators Prentice and Kohl-Welles

Read first time 02/10/2005.   Referred to Committee on Ways & Means.



     AN ACT Relating to the business and occupation taxation of nonprofit community health centers; amending RCW 82.04.4311; and providing an effective date.

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

Sec. 1   RCW 82.04.4311 and 2002 c 314 s 2 are each amended to read as follows:
     (1) A public hospital that is owned by a municipal corporation or political subdivision, or a nonprofit hospital, or a nonprofit community health center, or a network of nonprofit community health centers, that qualifies as a health and social welfare organization as defined in RCW 82.04.431, may deduct from the measure of tax amounts received as compensation for health care services covered under the federal medicare program authorized under Title XVIII of the federal social security act; medical assistance, children's health, or other program under chapter 74.09 RCW; or for the state of Washington basic health plan under chapter 70.47 RCW. The deduction authorized by this section does not apply to amounts received from patient copayments or patient deductibles.
     (2) As used in this section, "community health center" means a federally qualified health center as defined in 42 U.S.C. 1396d as existing on the effective date of this act.

NEW SECTION.  Sec. 2   This act takes effect August 1, 2005.


         Passed by the Senate March 15, 2005.
         Passed by the House April 5, 2005.
         Approved by the Governor April 18, 2005.
         Filed in Office of Secretary of State April 18, 2005.