Washington Code 82.04.767 – Exemptions — Qualifying grants — National emergency or state of emergency
Current as of: 2023 | Check for updates
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(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020.
Terms Used In Washington Code 82.04.767
- Contract: A legal written agreement that becomes binding when signed.
- Grantor: The person who establishes a trust and places property into it.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(2) For purposes of this section, “qualifying grant” means an amount received, or relief from debt or other legal obligation received, that:
(a) Is received under a government-funded program either directly from a government entity, or through a nongovernmental third-party entity authorized by a government entity to distribute the program funds, or, in the case of relief from debt or other legal obligation, is received from a private entity under circumstances where, in exchange for providing the relief, the private entity receives some form of direct financial benefit from a government entity;
(b) Is provided to address the impacts of conditions giving rise to an official proclamation of a national emergency by the president of the United States or an official proclamation of a state of emergency by the governor of this state; and
(c) Is not an amount received:
(i) Under a contract, including a sole source contract, for the acquisition of specific goods or services, or both, by purchase, lease, or barter, that was solicited and established in accordance with procurement laws or regulations; or
(ii) For manufacturing, extracting, or making sales of products, when the amount received is determined based on the quantity of products manufactured, extracted, or sold. For purposes of this subsection (2)(c)(ii), “products” has the same meaning as in RCW 82.32.023.
(3) For purposes of a grant awarded to address the impacts of conditions giving rise to a national emergency or state of emergency, the exemption under this section applies only if the legislation authorizing the grant or the associated legislative history, public records created by the grantor, or the terms of the underlying grant agreement between the grantor and grantee, clearly indicate that the grant was established to address the impacts of conditions giving rise to a national emergency or state of emergency.
(4) For purposes of this section, “government” means any national, tribal, state, or local government.
[ 2021 c 4 § 1.]
NOTES:
Retroactive application—2021 c 4: “This act applies both prospectively and retroactively to February 29, 2020.” [ 2021 c 4 § 7.]
Automatic expiration date and tax preference performance statement exemption—2021 c 4: “The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.” [ 2021 c 4 § 8.]
Effective date—2021 c 4: “This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [February 19, 2021].” [ 2021 c 4 § 9.]