wa-law.org > bill > 2025-26 > HB 1993 > Original Bill

HB 1993 - Child care providers/B&O tax ¶

Source

Section 1 ¶

1.

This chapter does not apply to amounts received by a child care provider for the care and supervision for periods of less than 24 hours of children:

a. Under 13 years of age; or

b. Under 19 years of age who have a verified special need or are under court supervision as determined by the department of children, youth, and families under chapter 43.216 RCW.

2. The exemption under subsection (1) of this section applies only to persons primarily engaged in the business of providing child care.

Section 2 ¶

RCW 82.32.805 and 82.32.808 do not apply to this act.

---

Created by @tannewt. Contribute on GitHub.