House Bill 1496

Source

Section 101

  1. The legislature recognizes Washington's tax system is the most regressive in the nation because it asks those making the least to pay the most as a percentage of their income. This makes household costs, like child care and food, even more burdensome. Before the COVID-19 pandemic, middle-income families in Washington paid two to four times in taxes, as a percentage of household income, as compared to top earners in the state. Low-income Washingtonians paid six times more than did our wealthiest residents.

Since March, this has been exacerbated as the world's wealthiest have seen their wealth increase dramatically while families struggled to pay for essentials like food and rent. In fact, billionaires have seen their wealth increase 57 percent on average throughout the pandemic. At the same time, 100,000 people in Washington have signed up for food and cash assistance, and temporary assistance for needy families has increased significantly, including doubling in some counties east of the Cascade mountains.

The legislature recognizes that the impact of COVID-19 to businesses has been devastating. The hospitality and leisure industry alone has lost a net of 100,000 jobs since spring. Nine months into the pandemic, employment declines are still 30 percent greater than the deepest point in the great recession a decade ago, and 7 percent of the state's workforce is collecting unemployment.

The child care industry, possibly the most critical infrastructure for our economic recovery, is in dire crisis, and it is costing Washington families and businesses. The lack of child care access in Washington costs businesses $2,080,000,000 a year, and working parents forgo $14,000,000,000 a year in lost wages.

To address the economic and child care crises in a fair and equitable way, we must invest in our child care system to sustain diverse child care businesses, ensure families can access affordable child care, and spur economic recovery.

The legislature finds that a tax system that is fair, balanced, and works for everyone is essential to help all Washingtonians grow and thrive. Our tax system must strengthen the middle-class economy, help low-income and middle-income families, and ask the wealthiest among us, who are benefiting the most in our economy and current tax structure, to contribute their fair share. We must ensure our tax structure is funding critical needs like behavioral health, housing for homeless and working families, feeding seniors, providing school counselors and nurses, or supporting innovation.

  1. The excise tax on capital gains is a tax on the one-time, voluntary sale or transfer of a capital asset, not a tax on ownership of the asset itself. This excise tax is paid only by those Washington residents who engage in such voluntary sales or transfers, and is measured by the realization of significant gain on the transaction. In order to protect against further regressive impacts of the tax system, encourage the everyday investments that Washingtonians of all income levels strive for, and support our economy, this excise tax will not apply to capital gains realized by certain sales and transfers. The legislature specifically finds and declares that the excise tax on the voluntary sale or transfer of capital assets is necessary for the support of state government and its existing institutions.

Section 201

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

  1. "Adjusted capital gain" means federal net long-term capital gain:

    1. Plus any amount of long-term capital loss from a sale or exchange that is exempt from the tax imposed in this chapter, to the extent such loss was included in calculating federal net long-term capital gain;

    2. Plus any amount of long-term capital loss from a sale or exchange that is not allocated to Washington under section 207 of this act, to the extent such loss was included in calculating federal net long-term capital gain;

    3. Plus any amount of loss carryforward from a sale or exchange that is not allocated to Washington under section 207 of this act, to the extent such loss was included in calculating federal net long-term capital gain;

    4. Less any amount of long-term capital gain from a sale or exchange that is not allocated to Washington under section 207 of this act, to the extent such gain was included in calculating federal net long-term capital gain; and

    5. Less any amount of long-term capital gain from a sale or exchange that is exempt from the tax imposed in this chapter, to the extent such gain was included in calculating federal net long-term capital gain.

  2. "Capital asset" has the same meaning as provided by Title 26 U.S.C. Sec. 1221 of the internal revenue code and also includes any other property if the sale or exchange of the property results in a gain that is treated as a long-term capital gain under Title 26 U.S.C. Sec. 1231 or any other provision of the internal revenue code.

  3. "Federal net long-term capital gain" means the net long-term capital gain reportable for federal income tax purposes determined as if Title 26 U.S.C. Secs. 1400Z-1 and 1400Z-2 of the internal revenue code did not exist.

  4. "Individual" means a natural person.

  5. "Internal revenue code" means the United States internal revenue code of 1986, as amended, as of the effective date of this section, or such subsequent date as the department may provide by rule consistent with the purpose of this chapter.

  6. "Long-term capital asset" means a capital asset that is held for more than one year.

  7. "Long-term capital gain" means gain from the sale or exchange of a long-term capital asset.

  8. "Long-term capital loss" means a loss from the sale or exchange of a long-term capital asset.

  9. "Real property" has the same meaning as in RCW 82.45.032.

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    1. "Resident" means an individual:

      1. Who is domiciled in this state during the taxable year, unless the individual (A) maintained no permanent place of abode in this state during the entire taxable year, (B) maintained a permanent place of abode outside of this state during the entire taxable year, and (C) spent in the aggregate not more than 30 days of the taxable year in this state; or

      2. Who is not domiciled in this state during the taxable year, but maintained a place of abode and was physically present in this state for more than 183 days during the taxable year.

    2. For purposes of this subsection, "day" includes any portion of a day, except that a continuous period of 24 hours or less may not constitute more than one day.

    3. An individual who is a resident under (a) of this subsection is a resident for that portion of a taxable year in which the individual was domiciled in this state or maintained a place of abode in this state.

  11. "Taxable year" means the taxpayer's taxable year as determined under the internal revenue code.

  12. "Taxpayer" means an individual subject to tax under this chapter.

  13. "Washington capital gains" means an individual's adjusted capital gains, less:

    1. $200,000; or

    2. $400,000 for individuals filing joint returns under this chapter.

Section 202

  1. Beginning January 1, 2022, a tax is imposed on all individuals for the privilege of selling or exchanging long-term capital assets as follows:

    1. The tax equals seven percent multiplied by the individual's Washington capital gains on real property; and

    2. The tax equals 9.9 percent multiplied by the individual's Washington capital gains on all other long-term capital assets.

  2. If an individual's Washington capital gains equal an amount that is less than zero for a taxable year, no tax is due under this section and no such amount is allowed as a carryover for use in the calculation of that individual's adjusted capital gain, as defined in section 201(1) of this act, for any taxable year. To the extent that a loss carryforward is included in the calculation of an individual's federal net long-term capital gain, as defined in section 201(3) of this act, and that loss carryforward is directly attributable to losses from sales or exchanges allocated to this state under section 207 of this act, the loss carryforward is included in the calculation of that individual's adjusted capital gain. An individual may not include any losses carried back for federal income tax purposes in the calculation of that individual's adjusted capital gain for any taxable year.

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    1. The tax imposed in this section applies to the sale or exchange of long-term capital assets owned by the taxpayer, whether the taxpayer was the legal or a beneficial owner of such assets at the time of the sale or exchange. The tax applies when the Washington capital gains are recognized by the taxpayer in accordance with this chapter.

    2. For purposes of this chapter, an individual is a beneficial owner of long-term capital assets held by an entity that is a pass-through or disregarded entity for federal tax purposes, such as a partnership, limited liability company, S corporation, or trust, to the extent of the individual's ownership interest in the entity as reported for federal income tax purposes.

Section 203

This chapter does not apply to the sale or exchange of:

  1. A principal place of residence with a selling price of $5,000,000 or less. The residence must have been the individual's principal place of residence for at least 24 full months of the five years immediately preceding the sale or exchange. For the purposes of this subsection, "residence" means a single-family dwelling unit, whether such unit be separate from, or part of, a multiunit dwelling, including the land on which such dwelling unit is located. "Selling price" has the same meaning as in RCW 82.45.030;

  2. Assets held under a retirement savings account under Title 26 U.S.C. Sec. 401(k) of the internal revenue code, a tax-sheltered annuity or custodial account described in Title 26 U.S.C. Sec. 403(b) of the internal revenue code, a deferred compensation plan under Title 26 U.S.C. Sec. 457(b) of the internal revenue code, an individual retirement account or individual retirement annuity described in Title 26 U.S.C. Sec. 408 of the internal revenue code, a Roth individual retirement account described in Title 26 U.S.C. Sec. 408A of the internal revenue code, an employee defined contribution program, an employee defined benefit plan, or a similar retirement savings vehicle;

  3. Assets pursuant to, or under imminent threat of, condemnation proceedings by the United States, the state or any of its political subdivisions, or a municipal corporation;

  4. Cattle, horses, or breeding livestock held for more than 12 months if, for the taxable year of the sale or exchange, more than 50 percent of the taxpayer's gross income for the taxable year, including from the sale or exchange of capital assets, is from farming or ranching;

  5. Agricultural land by an individual who has regular, continuous, and substantial involvement in the operation of the agriculture that meets the criteria for material participation in an activity under Title 26 U.S.C. Sec. 469(h) of the internal revenue code for the 10 years prior to the date of the sale or exchange of the agricultural land;

  6. Property used in a trade or business if the property is depreciable under Title 26 U.S.C. Sec. 167 of the internal revenue code, or qualifies for expensing under Title 26 U.S.C. Sec. 179 of the internal revenue code; and

  7. Timber, timberland, or the receipt of Washington capital gains as dividends and distributions from real estate investment trusts derived from gains from the sale or exchange of timber and timberland. "Timber" means forest trees, standing or down, on privately or publicly owned land, and includes Christmas trees and short-rotation hardwoods. The sale or exchange of timber includes the cutting or disposal of timber qualifying for capital gains treatment under Title 26 U.S.C. Sec. 631(a) or (b) of the internal revenue code.

Section 204

The tax imposed under this chapter is in addition to any other taxes imposed by the state or any of its political subdivisions, or a municipal corporation, with respect to the same sale or exchange, including the taxes imposed in or under the authority of chapter 82.04, 82.08, 82.12, 82.14, 82.45, or 82.46 RCW.

Section 205

In computing tax, there may be deducted from the measure of tax amounts that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.

Section 206

  1. In computing tax under this chapter for a taxable year, a taxpayer may deduct from the measure of tax the amount of adjusted capital gains derived in the taxable year from the sale of substantially all of the fair market value of the assets of, or the transfer of substantially all of the taxpayer's interest in, a qualified family-owned small business, to the extent that such adjusted capital gains would otherwise be included in the taxpayer's Washington capital gains.

  2. For purposes of this section, the following definitions apply:

    1. "Assets" means real property and personal property, including tangible personal property and intangible personal property.

    2. "Family" means the same as "member of the family" in RCW 83.100.046.

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      1. "Materially participated" means an individual was involved in the operation of a business on a basis that is regular, continuous, and substantial.

      2. The term "materially participated" must be interpreted consistently with the applicable treasury regulations for section 469 of the internal revenue code, to the extent that such interpretation does not conflict with any provision of this section.

    4. "Qualified family-owned small business" means a business:

      1. In which the taxpayer held a qualifying interest for at least eight years immediately preceding the sale or transfer described in subsection (1) of this section;

      2. In which the taxpayer or his or her family member materially participated in operating the business for at least five of the eight years immediately preceding the sale or transfer described in subsection (1) of this section, unless such sale or transfer was to a qualified heir;

      iii.(A) That had no more than 50 full-time employees at any time during the 12-month period immediately preceding the sale or transfer described in subsection (1) of this section.

(B) For purposes of this subsection (2)(d)(iii), "full-time employee" means an employee who is, or any combination of employees who are, paid by the business for at least 1,820 hours of employment, including paid leave, for the 12-month period described in (d)(iii)(A) of this subsection (2); and

    iv. That had worldwide gross revenue of $10,000,000 or less in the 12-month period immediately preceding the sale or transfer described in subsection (1) of this section.

e. "Qualified heir" means a member of the taxpayer's family.

f. "Qualifying interest" means:

    i. An interest as a proprietor in a business carried on as a sole proprietorship; or

    ii. An interest in a business if at least:

(A) Fifty percent of the business is owned, directly or indirectly, by the taxpayer and members of the taxpayer's family;

(B) Thirty percent of the business is owned, directly or indirectly, by the taxpayer and members of the taxpayer's family, and at least:

(I) Seventy percent of the business is owned, directly or indirectly, by members of two families; or

(II) Ninety percent of the business is owned, directly or indirectly, by members of three families.

g. "Substantially all" means at least 90 percent.

Section 207

  1. For purposes of the tax imposed under this chapter, long-term capital gains and losses are allocated to Washington as follows:

    1. Long-term capital gains or losses from the sale or exchange of real property are allocated to this state if the real property is located in this state or a majority of the fair market value of the real property is located in this state.

    2. Long-term capital gains or losses from the sale or exchange of tangible personal property are allocated to this state if the property was located in this state at the time of the sale or exchange. Adjusted capital gains or losses from the sale or exchange of tangible personal property are also allocated to this state even though the property was not located in this state at the time of the sale or exchange if:

      1. The property was located in the state at any time during the taxable year in which the sale or exchange occurred or the immediately preceding taxable year;

      2. The taxpayer was a resident at the time the sale or exchange occurred; and

      3. The taxpayer is not subject to the payment of an income or excise tax legally imposed on the adjusted capital gain by another taxing jurisdiction.

    3. Long-term capital gains or losses derived from intangible personal property are allocated to this state if the taxpayer was domiciled in this state at the time the sale or exchange occurred.

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    1. A credit is allowed against the tax imposed in section 202 of this act equal to the amount of any legally imposed income or excise tax paid by the taxpayer to another taxing jurisdiction on capital gains derived from capital assets within the other taxing jurisdiction to the extent such capital gains are included in the taxpayer's Washington capital gains. The amount of credit under this subsection may not exceed the total amount of tax due under this chapter, and there is no carryback or carryforward of any unused credits.

    2. As used in this section, "taxing jurisdiction" means a state of the United States other than the state of Washington, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any foreign country or political subdivision of a foreign country.

  3. If an individual's Washington capital gains include gain from the sale or exchange of real property subject to tax under section 202 of this act and chapter 82.45 RCW, a credit is allowed against the tax imposed in section 202 of this act. The credit equals the lesser of $10,000 or the amount of any real estate excise tax paid by the taxpayer pursuant to chapter 82.45 RCW on the sale or exchange of that real property multiplied by 10 percent. The amount of credit under this subsection may not exceed the total amount of tax due under this chapter, and there is no carryback or carryforward of any unused credits.

Section 208

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    a. If gain or loss from the exchange of Washington capital assets for non-Washington capital assets is not recognized for federal income tax purposes because of Title 26 U.S.C. Sec. 1031 of the internal revenue code, the taxpayer must file a form prescribed by the department for the taxable year of the exchange and for each subsequent taxable year in which the gain or loss from that exchange has not been recognized for federal income tax purposes.

    1. The form under this subsection (1) must include:

      1. A description of the capital asset exchanged;

      2. A description of the capital asset acquired;

      3. A description of subsequent capital assets acquired pursuant to an exchange described in Title 26 U.S.C. Sec. 1031 of the internal revenue code;

      4. The amount of gains not recognized because of Title 26 U.S.C. Sec. 1031 of the internal revenue code; and

    2. Such additional information as the department may prescribe.

    3. Information returns under this subsection (1) are due at the same time as capital gains tax returns are due as provided in section 209 of this act.

    4. An individual is not required to file information returns with the department under this subsection (1) if the individual is not subject to the tax under section 202 of this act for the taxable year of the exchange, unless the taxpayer would have been subject to the tax under section 202 of this act for the taxable year of the exchange, but for the deferral of gain on the exchange pursuant to Title 26 U.S.C. Sec. 1031 of the federal internal revenue code.

    5. For purposes of this subsection, the following definitions apply:

      1. "Non-Washington capital asset" means a capital asset whose gain or loss from a sale or exchange would not be allocated to Washington under the provisions of section 207 of this act.

      2. "Washington capital asset" means a capital asset whose gain or loss from a sale or exchange would be allocated to Washington under the provisions of section 207 of this act.

  2. A taxpayer subject to the reporting requirements of subsection (1) of this section must include any deferred gains in his or her Washington capital gains if the taxpayer must recognize those gains for federal income tax purposes, regardless of whether the transaction causing gain recognition at the federal level generates Washington capital gains. The taxpayer must include gains under this subsection (2) in the same taxable year as he or she recognized those gains for federal income tax purposes.

  3. If a taxpayer fails to file an information return required under subsection (1) of this section by the due date, the department may assess against the taxpayer the amount of tax due under this chapter as if the gains had not been deferred for federal income tax purposes, including interest and penalties as provided in chapter 82.32 RCW.

Section 209

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    1. Except as otherwise provided in this section or RCW 82.32.080, taxpayers owing tax under this chapter must file, on forms prescribed by the department, a return with the department on or before the date the taxpayer's federal income tax return for the taxable year is required to be filed.

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      1. Except as provided in (b)(ii) of this subsection (1), returns and all supporting documents must be filed electronically using the department's online tax filing service or other method of electronic reporting as the department may authorize.

      2. The department may waive the electronic filing requirement in this subsection for good cause as provided in RCW 82.32.080.

    3. A taxpayer must file an annual capital gains return, along with any other documents required by the department, if no tax is owed, but the taxpayer has Washington capital gains of at least $150,000, or $300,000 if filing a joint return, for the taxable year.

  2. In addition to the Washington return required to be filed under subsection (1) of this section, taxpayers owing tax under this chapter must file with the department on or before the date the federal return is required to be filed a copy of the federal income tax return along with all schedules and supporting documentation.

  3. Each taxpayer required to file a return under this section must, without assessment, notice, or demand, pay any tax due thereon to the department on or before the date fixed for the filing of the return, regardless of any filing extension. The tax must be paid by electronic funds transfer as defined in RCW 82.32.085 or by other forms of electronic payment as may be authorized by the department. The department may waive the electronic payment requirement for good cause as provided in RCW 82.32.080. If any tax due under this chapter is not paid by the due date, interest and penalties as provided in chapter 82.32 RCW apply to the deficiency.

  4. The department may by rule require that certain individuals and other persons file, at times and on forms prescribed by the department, informational returns for any period.

  5. If a taxpayer has obtained an extension of time for filing the federal income tax return for the taxable year, the taxpayer is entitled to the same extension of time for filing the return required under this section if the taxpayer provides the department, before the due date provided in subsection (1) of this section, the extension confirmation number or other evidence satisfactory to the department confirming the federal extension. An extension under this subsection for the filing of a return under this chapter is not an extension of time to pay the tax due under this chapter.

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    1. If any return due under subsection (1) of this section, along with a copy of the federal income tax return, is not filed with the department by the due date or any extension granted by the department, the department must assess a penalty in the amount of five percent of the tax due for the taxable year covered by the return for each month or portion of a month that the return remains unfiled. The total penalty assessed under this subsection may not exceed 25 percent of the tax due for the taxable year covered by the delinquent return. The penalty under this subsection is in addition to any penalties assessed for the late payment of any tax due on the return.

    2. The department must waive or cancel the penalty imposed under this subsection if:

      1. The department is persuaded that the taxpayer's failure to file the return by the due date was due to circumstances beyond the taxpayer's control; or

      2. The taxpayer has not been delinquent in filing any return due under this section during the preceding five calendar years.

Section 210

  1. If the federal income tax liabilities of both spouses are determined on a joint federal return for the taxable year, they must file a joint return under this chapter.

  2. Except as otherwise provided in this subsection, if the federal income tax liability of either spouse is determined on a separate federal return for the taxable year, they must file separate returns under this chapter. State registered domestic partners may file a joint return under this chapter even if they filed separate federal returns for the taxable year.

  3. In any case in which a joint return is filed under this section, the liability of each spouse or state registered domestic partner is joint and several, unless:

    1. The spouse is relieved of liability for federal tax purposes as provided under Title 26 U.S.C. Sec. 6015 of the internal revenue code; or

    2. The department determines that the domestic partner qualifies for relief as provided by rule of the department. Such rule, to the extent possible without being inconsistent with this chapter, must follow Title 26 U.S.C. Sec. 6015 of the internal revenue code.

Section 211

To the extent not inconsistent with the provisions of this chapter, the following statutes apply to the administration of taxes imposed under this chapter: RCW 82.32.050, 82.32.055, 82.32.060, 82.32.070, 82.32.080, 82.32.085, 82.32.090, 82.32.100, 82.32.105, 82.32.110, 82.32.117, 82.32.120, 82.32.130, 82.32.135, 82.32.150, 82.32.160, 82.32.170, 82.32.180, 82.32.190, 82.32.200, 82.32.210, 82.32.212, 82.32.220, 82.32.230, 82.32.235, 82.32.237, 82.32.240, 82.32.245, 82.32.265, 82.32.300, 82.32.310, 82.32.320, 82.32.330, 82.32.340, 82.32.350, 82.32.360, 82.32.410, 82.32.805, 82.32.808, and section 214 of this act.

Section 212

  1. Any taxpayer who knowingly attempts to evade payment of the tax imposed under this chapter is guilty of a class C felony as provided in chapter 9A.20 RCW.

  2. Any taxpayer who knowingly fails to pay tax, make returns, keep records, or supply information, as required under this title, is guilty of a gross misdemeanor as provided in chapter 9A.20 RCW.

Section 213

Notwithstanding any common law rule of strict construction of statutes imposing taxes, this chapter, being necessary for the welfare of the state and its inhabitants, must be liberally construed in support of application of the tax.

Section 214

This section adds a new section to an existing chapter 82.04. Here is the modified chapter for context.

  1. To avoid taxing the same sale or exchange under both the business and occupation tax and the capital gains tax, a credit is allowed against taxes due under this chapter on a sale or exchange that is also subject to the tax imposed under section 202 of this act. The credit is equal to the amount of tax imposed under this chapter on a sale or exchange.

  2. The credit may be used against any tax due under this chapter.

  3. The credit under this section is earned in regards to a sale or exchange, and may be claimed against the taxes due under this chapter, for the tax reporting period in which the sale or exchange occurred. The credit claimed for a tax reporting period may not exceed the tax otherwise due under this chapter for that reporting period. Unused credit may not be carried forward or backward to another tax reporting period. No refunds may be granted for unused credit under this section.

  4. The department must apply the credit first to taxes deposited into the general fund. If any remaining credit reduces the amount of taxes deposited into the workforce education investment account created in RCW 43.79.195, the department must notify the state treasurer of such amounts monthly, and the state treasurer must transfer those amounts from the general fund to the workforce education investment account.

Section 215

This section adds a new section to an existing chapter 82.32. Here is the modified chapter for context.

  1. The department may enter into reciprocal tax collection agreements with the taxing officials of any other state imposing a specified tax. Agreements authorized under this section must require each state to offset delinquent specified taxes owed by a taxpayer to one party to the agreement, including any associated penalties, interest, or other additions, against refunds of overpaid specified taxes owed to the taxpayer by the other party to the agreement. Such agreements may also include provisions governing the sharing of information relevant to the administration of specified taxes. However, the department may not share return or tax information with other states except as allowed under RCW 82.32.330. Likewise, the department may not share federal tax information with other states without the express written consent of the internal revenue service.

  2. The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.

    1. "Specified taxes" means generally applicable state and local sales taxes and use taxes, broad-based state gross receipts taxes, state income taxes, and stand-alone state taxes on capital gains or interest and dividends. "Specified taxes" include, but are not limited to, the taxes imposed in or under the authority of chapters 82.04, 82.08, 82.12, 82.14, 82.16, and 82.--- RCW (the new chapter created in section 302 of this act), and similar taxes imposed by another state. For purposes of this subsection (2)(a), "gross receipts tax," "income tax," "sales tax," and "use tax" have the same meanings as provided in RCW 82.56.010.

    2. "State" has the same meaning as provided in RCW 82.56.010.

Section 216

  1. Beginning January 1, 2022, through June 30, 2025, the amounts received for the tax imposed under this chapter must be deposited as follows:

    1. Fifty percent must be deposited into the fair start for kids account created in section 101, chapter . . . (House Bill No. 1213), Laws of 2021; and

    2. Fifty percent must be deposited into the general fund.

  2. Beginning July 1, 2025, the amounts received for the tax imposed under this chapter must be deposited as follows:

    1. Sixty percent must be deposited into the fair start for kids account created in section 101, chapter . . . (House Bill No. 1213), Laws of 2021; and

    2. Forty percent must be deposited into the general fund.

Section 301

The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.

Section 303

If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

Section 304

  1. If a court of competent jurisdiction, in a final judgment not subject to appeal, adjudges section 202 of this act unconstitutional or otherwise invalid in its entirety, section 214 of this act is null and void in its entirety. Any credits previously claimed under section 214 of this act must be repaid within 30 days of the department of revenue's notice of the amount due.

  2. If the taxpayer fails to repay the credit by the due date, interest and penalties as provided in chapter 82.32 RCW apply to the deficiency.


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