This bill amends RCW 83.100.046 to include provisions for a nonfamilial heir in the estate tax deduction. Specifically, it allows for the inclusion of a "qualified nonfamilial heir," defined as an employee of a farm who materially participated in its operation and acquired property from the decedent. The bill also clarifies the definitions of "employee of a farm" and "qualified heir," ensuring that the deductions apply to both familial and nonfamilial heirs under certain conditions. Additionally, it updates the language regarding the qualifications for property deductions, including adjustments to the definitions of "qualified real property" and "qualified use."

The act is set to take effect on August 1, 2025, and applies to decedents who die on or after that date. This change aims to broaden the scope of beneficiaries eligible for estate tax deductions, thereby potentially easing the tax burden on farms and ensuring that nonfamilial heirs who have contributed to the farm's operation can benefit from these deductions.

Statutes affected:
Original Bill: 83.100.046
Substitute Bill: 83.100.046