CERTIFICATION OF ENROLLMENT

ENGROSSED SUBSTITUTE HOUSE BILL 1902

Chapter 163, Laws of 2011

62nd Legislature
2011 Regular Session



BUSINESS AND OCCUPATION TAX--DEDUCTION--CHILD WELFARE SERVICES



EFFECTIVE DATE: 07/22/11

Passed by the House April 14, 2011
  Yeas 95   Nays 2

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


Passed by the Senate April 11, 2011
  Yeas 47   Nays 0


BRAD OWEN
________________________________________    
President of the Senate
 
CERTIFICATE

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.


BARBARA BAKER
________________________________________    
Chief Clerk
Approved April 22, 2011, 2:20 p.m.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
April 22, 2011







Secretary of State
State of Washington


_____________________________________________ 

ENGROSSED SUBSTITUTE HOUSE BILL 1902
_____________________________________________

AS AMENDED BY THE SENATE

Passed Legislature - 2011 Regular Session
State of Washington62nd Legislature2011 Regular Session

By House Ways & Means (originally sponsored by Representatives Kagi, Goodman, and Stanford)

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.


         Passed by the House April 14, 2011.
         Passed by the Senate April 11, 2011.
         Approved by the Governor April 22, 2011.
         Filed in Office of Secretary of State April 22, 2011.