S-4004               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 4640

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senator McDermott)

Read first time 1/29/86.

AN ACT Relating to the business and occupation taxation of health or social welfare services; 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 received by a health or social welfare organization, as defined in RCW 82.04.431, or by a municipal corporation or political subdivision, from clients, as fees, as compensation for, or to support, mental health, drug, or alcoholism counseling; activities which are for the purpose of preventing or ameliorating juvenile delinquency or child abuse, including recreational activities for these purposes; or care of orphans or foster children.