2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.04 Business and occupation tax.
82.04.4277 Deductions—Health and social welfare organizations—Mental health services.
RCW 82.04.4277 Deductions—Health and social welfare organizations—Mental health services. (Effective until April 1, 2016.)
(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing mental health services under a government-funded program.
(2) A regional support network 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) A person claiming a deduction under this section must file a complete annual report with the department under RCW 82.32.534.
(4) The definitions in this subsection apply to this section.
(a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431.
(b) "Mental health services" and "regional support network" have the meanings provided in RCW 71.24.025.
(5) This section expires August 1, 2016.
[2011 1st sp.s. c 19 § 1.]
NOTES:
Application—2011 1st sp.s. c 19: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [2011 1st sp.s. c 19 § 4.]
RCW 82.04.4277
Deductions—Health and social welfare organizations—Mental health services. (Effective April 1, 2016, until August 1, 2016.)
(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing mental health services under a government-funded program.
(2) A behavioral health organization 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) A person claiming a deduction under this section must file a complete annual report with the department under RCW 82.32.534.
(4) The definitions in this subsection apply to this section.
(a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431.
(b) "Mental health services" and "behavioral health organization" have the meanings provided in RCW 71.24.025.
(5) This section expires August 1, 2016.
[2014 c 225 § 104; 2011 1st sp.s. c 19 § 1.]
NOTES:
Effective date—2014 c 225: See note following RCW 71.24.016.
Application—2011 1st sp.s. c 19: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [2011 1st sp.s. c 19 § 4.]
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
