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 legal 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 bill clarifies that the exemption is applicable only to individuals primarily engaged in the business of providing child care.

Additionally, the bill removes previous provisions that set a tax rate of 0.484 percent on child care services and the expiration date of January 1, 2035, for the exemption. It also establishes that certain sections of the RCW, specifically RCW 82.32.805 and 82.32.808, do not apply to this act, further solidifying the exemption for child care providers.

Statutes affected:
Original Bill: 82.04.2905