Section 82.04.4277. Deductions—Health and social welfare organizations—Mental health or chemical dependency services.

(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing mental health services or chemical dependency services under a government-funded program.

(2) A behavioral health organization may deduct from the measure of tax amounts received from the state of Washington for distribution to a health or social welfare organization that is eligible to deduct the distribution under subsection (1) of this section.

(3) A person claiming a deduction under this section must file a complete annual report with the department under RCW 82.32.534.

(4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.

(a) "Chemical dependency" has the same meaning as provided in *RCW 70.96A.020.

(b) "Health or social welfare organization" has the meaning provided in RCW 82.04.431.

(c) "Mental health services" and "behavioral health organization" have the meanings provided in RCW 71.24.025.

(5) This section expires January 1, 2020.

[ 2016 1st sp.s. c 29 § 532; 2014 c 225 § 104; 2011 1st sp.s. c 19 § 1.]

NOTES:

*Reviser's note: RCW 70.96A.020 was repealed by 2016 1st sp.s. c 29 § 301, effective April 1, 2018.

Effective dates—2016 1st sp.s. c 29: See note following RCW 71.05.760.

Short title—Right of action—2016 1st sp.s. c 29: See notes following RCW 71.05.010.

Effective date—2014 c 225: See note following RCW 71.24.016.

Application—2011 1st sp.s. c 19: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [ 2011 1st sp.s. c 19 § 4.]

2016 1st sp.s. c 29 § 532; 2014 c 225 § 104; 2011 1st sp.s. c 19 § 1.