BILL REQ. #: H-0204.1

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HOUSE BILL 1016
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State of Washington

60th Legislature

2007 Regular Session

By Representatives Haler, Green, Takko, Appleton, Conway, Morrell, P. Sullivan, McDonald, Haigh, Simpson, Dunn, Dickerson, Walsh, Roberts, Wallace, Moeller, Linville, B. Sullivan, Springer, Wood, Kenney, Williams, Hinkle, Warnick and Campbell

Prefiled 12/18/2006. Read first time 01/08/2007. Referred to Committee on Human Services.

AN ACT Relating to tax credits for hiring individuals with developmental disabilities; adding a new section to chapter 82.04 RCW; providing an effective date; and declaring an emergency.

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

NEW SECTION.  Sec. 1   A new section is added to chapter 82.04 RCW to read as follows:
     (1)(a) In computing the tax imposed under this chapter, a person is allowed a credit against the tax due. The credit is equal to one thousand dollars per year for each full-time employment position filled by an individual with a developmental disability after the effective date of this act.
     (b) The department shall maintain a total of all credits allowed under this chapter during each fiscal year. The department may not allow any credit which would cause the total to exceed two million dollars in any fiscal year.
     (c) The credit may be used against any tax due under this chapter, and may be carried over until used. However, the carryover into the next fiscal year is only permitted to the extent that the cap for the next fiscal year is not exceeded. No refunds may be granted for credits under this section.
     (d) No application is necessary to claim the tax credit.
     (e) If the position filled by an individual with a developmental disability is not full time, the credit in (a) of this subsection must be ratably reduced.
     (2) The employment security department shall provide to the department any information needed by the department to verify eligibility under this section.
     (3) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section:
     (a) "Full-time employment position" means a permanent full-time employee, who is employed for the entire tax year.
     (b) "Individual with a developmental disability" means a person with a developmental disability as defined in RCW 71A.10.020.
     (c) "Person" has the meaning given in RCW 82.04.030.

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 takes effect July 1, 2007.

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