Washington § 82.04.321 Exemptions—Qualified health plan patients.

Washington Statutes

§ 82.04.321 — Exemptions—Qualified health plan patients.

Washington § 82.04.321

Title 82EXCISE TAXES

Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.321 (Exemptions—Qualified health plan patients.) 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 § 82.04.321 (2026).

Text

This chapter does not apply to amounts received by a health care provider for services performed on patients covered by a qualified health plan offered under RCW 41.05.410 , including reimbursement from the qualified health plan and any amounts collected from the patient as part of his or her cost-sharing obligation.

Reviser's note: The tax preference enacted in section 9, chapter 364, Laws of 2019 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805 (1)(a).

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This chapter does not apply to amounts received by a health care provider for services performed on patients covered by a qualified health plan offered under RCW 41.05.410 , including reimbursement from the qualified health plan and any amounts collected from the patient as part of his or her cost-sharing obligation.

Reviser's note: The tax preference enacted in section 9, chapter 364, Laws of 2019 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805 (1)(a).