Exempting child care providers from the business and occupation tax.

 H-1416.1

HOUSE BILL 1993

State of Washington

69th Legislature

2025 Regular Session

By Representatives Waters, Chase, and Marshall

Read first time 02/18/25. Referred to Committee on Finance.

AN ACT Relating to exempting child care providers from the business and occupation tax; amending RCW 82.04.2905 ; and creating a new section.

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

Sec. 1. RCW 82.04.2905 and 2024 c 195 s 2 are each amended to read as follows:

(1) (( Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours, the amount of tax with respect to such business is equal to the gross proceeds derived from such sales multiplied by the rate of 0.484 percent.