wa-law.org > bill > 2023-24 > HB 1075 > Substitute Bill
(1) A working families' tax credit, in the form of a refund of tax due under this chapter and chapter 82.12 RCW, is provided to eligible low-income persons for sales and use taxes paid under this chapter and chapter 82.12 RCW after January 1, 2022.
(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 195, Laws of 2021 and section 1, chapter . . ., Laws of 2023 (section 1 of this act). This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for the preferential tax treatment.
The credits provided for low-income people who do not meet the age requirement of 26 U.S.C. Sec. 32 of the internal revenue code, but who are at least age 18 by the end of the prior federal tax year, pursuant to section 1(2)(a)(ii)(B) of this act, are subject to the availability of amounts appropriated for this specific purpose.
RCW 82.32.805 does not apply to this act.
This act takes effect January 1, 2024.