Passed by the House April 14, 2011 Yeas 95   ________________________________________ Speaker of the House of Representatives Passed by the Senate April 11, 2011 Yeas 47   ________________________________________ President of the Senate | I, Barbara Baker, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE HOUSE BILL 1902 as passed by the House of Representatives and the Senate on the dates hereon set forth. ________________________________________ Chief Clerk | |
Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
State of Washington | 62nd Legislature | 2011 Regular Session |
READ FIRST TIME 02/25/11.
AN ACT Relating to a business and occupation tax deduction for amounts received with respect to child welfare services; 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 A new section is added to chapter 82.04 RCW
to read as follows:
(1) A health or social welfare organization may deduct from the
measure of tax amounts received as compensation for providing child
welfare services under a government-funded program.
(2) A person may deduct from the measure of tax amounts received
from the state of Washington for distribution to a health or social
welfare organization that is eligible to deduct the distribution under
subsection (1) of this section.
(3) The following definitions apply to this section:
(a) "Child welfare services" has the same meaning as provided in
RCW 74.13.020; and
(b) "Health or social welfare organization" has the meaning
provided in RCW 82.04.431.
NEW SECTION. Sec. 2 This act applies to amounts received by a
taxpayer on or after August 1, 2011.