Washington Code 82.04.4275 – Deductions — Child welfare services
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(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program.
Terms Used In Washington Code 82.04.4275
- 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) A person 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) The following definitions apply to this section:
(a) “Child welfare services” has the same meaning as provided in RCW 74.13.020; and
(b) “Health or social welfare organization” has the meaning provided in RCW 82.04.431.
[ 2011 c 163 § 1.]
NOTES:
Application—2011 c 163: “This act applies to amounts received by a taxpayer on or after August 1, 2011.” [ 2011 c 163 § 2.]