This bill amends RCW 82.04.2905 to exempt child care providers from the business and occupation tax for amounts received for the care and supervision of children under specific conditions. The new language specifies that this exemption applies to care provided for children under 13 years of age, as well as those under 19 years of age who have a verified special need or are under court supervision. The previous provisions regarding the tax rate and the applicability of the chapter to child care providers have been removed.

Additionally, the bill clarifies that the exemption applies only to individuals primarily engaged in providing child care services. It also establishes that certain sections of the law, specifically RCW 82.32.805 and 82.32.808, do not apply to this act, indicating a clear intent to create a distinct regulatory framework for child care providers in relation to taxation.

Statutes affected:
Original Bill: 82.04.2905