Supporting employers providing child care assistance to employees by establishing a business and occupation and public utility tax credit.

 H-0287.2

HOUSE BILL 1564

State of Washington

69th Legislature

2025 Regular Session

By Representatives Penner, Hill, Bernbaum, Nance, Dent, Schmidt, Barkis, Abbarno, Couture, Springer, and Ormsby

Read first time 01/23/25. Referred to Committee on Finance.

AN ACT Relating to supporting employers providing child care assistance to employees by establishing a business and occupation and public utility tax credit; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.16 RCW; creating a new section; and providing expiration dates.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. A new section is added to chapter 82.04 RCW to read as follows:

(1) Beginning January 1, 2026, a person is allowed a credit against the tax imposed in this chapter equal to 100 percent of the costs related to providing child care assistance to employees.