82.04.4275  <<  82.04.4277 >>   82.04.4281

DeductionsHealth and social welfare organizationsMental health or chemical dependency services. (Expires January 1, 2020.)

(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing mental health services or chemical dependency 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 tax performance report with the department under RCW 82.32.534.
(4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Chemical dependency" has the same meaning as provided in *RCW 70.96A.020 through March 31, 2018, and the same meaning as provided in RCW 71.05.020 beginning April 1, 2018.
(b) "Health or social welfare organization" has the meaning provided in RCW 82.04.431.
(c) "Mental health services" and "behavioral health organization" have the meanings provided in RCW 71.24.025.
(5) This section expires January 1, 2020.


Reviser's note: *(1) RCW 70.96A.020 was repealed by 2016 sp.s. c 29 § 301, effective April 1, 2018.
(2) This section was amended by 2017 c 135 § 14 and by 2017 c 323 § 528, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Tax preference performance statement exemptionAutomatic expiration date exemption2017 c 323: See note following RCW 82.04.040.
Effective date2017 c 135: See note following RCW 82.32.534.
Effective dates2016 sp.s. c 29: See note following RCW 71.05.760.
Short titleRight of action2016 sp.s. c 29: See notes following RCW 71.05.010.
Effective date2014 c 225: See note following RCW 71.24.016.
Application2011 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.]
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