H-1763              _______________________________________________

                                                    HOUSE BILL NO. 682

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State of Washington                              49th Legislature                              1985 Regular Session

By Representatives Sayan, Tanner and L. Smith

Read first time 2/8/85 and referred to Committee on Ways & Means.

AN ACT Relating to business and occupation taxation; and adding a new section to chapter 82.04 RCW.

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:

          In computing tax there may be deducted from the measure of tax amounts derived as compensation for alcoholism treatment services rendered to patients or from sales of prescription drugs as defined in RCW 82.08.0281 furnished as an integral part of alcoholism treatment services rendered to patients by a nonprofit corporation, whether or not operated in connection with a hospital, but only if no part of the net earnings received by the nonprofit corporation inures directly or indirectly to any person other than the nonprofit corporation entitled to deduction under this section.