Washington § 50A.15.070 Federal income taxes—Withholding.

Washington Statutes

§ 50A.15.070 — Federal income taxes—Withholding.

Washington § 50A.15.070

Title 50AFAMILY AND MEDICAL LEAVE

Ch. 50A.15BENEFITS

This text of Washington § 50A.15.070 (Federal income taxes—Withholding.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 50A.15.070 (2026).

Text

(1)If the internal revenue service determines that family or medical leave benefits under this title are subject to federal income tax, the department must advise an employee filing a new application for benefits, at the time of filing such application, that:

(a)The internal revenue service has determined that benefits are subject to federal income tax;

(b)Requirements exist pertaining to estimated tax payments;

(c)The employee may elect to have federal income tax deducted and withheld from the employee's payment of benefits at the amount specified in the federal internal revenue code; and

(d)The employee is permitted to change a previously elected withholding status.

(2)Amounts deducted and withheld from benefits must remain in the family and medical leave insurance account unt

Free access — add to your briefcase to read the full text and ask questions with AI

(1) If the internal revenue service determines that family or medical leave benefits under this title are subject to federal income tax, the department must advise an employee filing a new application for benefits, at the time of filing such application, that:

(a) The internal revenue service has determined that benefits are subject to federal income tax;

(b) Requirements exist pertaining to estimated tax payments;

(c) The employee may elect to have federal income tax deducted and withheld from the employee's payment of benefits at the amount specified in the federal internal revenue code; and

(d) The employee is permitted to change a previously elected withholding status.

(2) Amounts deducted and withheld from benefits must remain in the family and medical leave insurance account until transferred to the federal taxing authority as a payment of income tax.

(3) The commissioner shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.