Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.4275
Washington Statutes

§ 82.04.4275 — Deductions—Child welfare services.

Washington § 82.04.4275
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4275 (Deductions—Child welfare services.) 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 § 82.04.4275 (2026).

Text

(1)A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program.
(2)A person 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)The following definitions apply to this section:
(a)"Child welfare services" has the same meaning as provided in RCW 74.13.020 ; and
(b)"Health or social welfare organization" has the meaning provided in RCW 82.04.431 . Application — 2011 c 163: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [ 2011 c 163 s 2 .]

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Related

§ 74.13.020
Washington § 74.13.020
§ 82.04.431
Washington § 82.04.431

Legislative History

[2011 c 163 s 1.]

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Bluebook (online)
Washington § 82.04.4275, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.4275.