wa-law.org > bill > 2025-26 > HB 2175 > Original Bill
The tax levied under this chapter does not apply to sales made to free durable medical equipment providers of items reasonably necessary for the operation of, and provision of health care by, free durable medical equipment providers.
"Durable medical equipment" means the same as in RCW 82.08.0283.
"Free durable medical equipment provider" means a licensed nonprofit organization exempt from federal income tax under Title 26 U.S.C. Sec. 501(c) of the federal internal revenue code that does not charge patients for the durable medical equipment provided to the patients by the nonprofit.
This section expires January 1, 2037.
The tax levied under this chapter does not apply to sales made to free durable medical equipment providers of items reasonably necessary for the operation of, and provision of health care by, free durable medical equipment providers.
"Durable medical equipment" means the same as in RCW 82.08.0283.
"Free durable medical equipment provider" means a licensed nonprofit organization exempt from federal income tax under Title 26 U.S.C. Sec. 501(c) of the federal internal revenue code that does not charge patients for the durable medical equipment provided to the patients by the nonprofit.
This section expires January 1, 2037.
This section is the tax preference performance statement for the tax preference contained in sections 1 and 2, chapter . . ., Laws of 2026 (sections 1 and 2 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 to be used to determine eligibility for preferential tax treatment.
The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808(2)(e).
It is the legislature's specific public policy objective to exempt nonprofit providers of free durable medical equipment from retail sales and use tax for items reasonably necessary for the operation of, and provision of health care by, the providers.
If a review finds that after the effective date of this tax preference the amount of free durable medical equipment provided to Washingtonians by nonprofits qualifying under this act increases by any amount, then the legislature intends to extend the expiration date of this tax preference.
In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state.
This act takes effect January 1, 2027.