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WA HB1993
Bill
Status
Introduced
2/18/2025
Primary Sponsor
Kevin Waters
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AI Summary
- Removes the January 1, 2035 expiration date on the business and occupation (B&O) tax exemption for child care providers, making the exemption permanent
- Exemption applies to child care services provided for less than 24 hours for children under 13 years of age
- Exemption also covers care for children under 19 years of age who have verified special needs or are under court supervision as determined by the Department of Children, Youth, and Families
- Only providers primarily engaged in the child care business qualify for the exemption
- Exempts this tax preference from the standard tax preference review and accountability requirements (RCW 82.32.805 and 82.32.808)
Legislative Description
Exempting child care providers from the business and occupation tax.
Last Action
By resolution, reintroduced and retained in present status.
1/12/2026
Committee Referrals
Finance2/18/2025
Full Bill Text
No bill text available