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Bill > SB5733


WA SB5733

WA SB5733
Creating a business and occupation tax deduction and increasing the tax rate for persons conducting payment card processing activities.


summary

Introduced
02/09/2023
In Committee
02/17/2023
Crossed Over
Passed
Dead
04/12/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT Relating to creating a business and occupation tax 2 deduction and increasing the tax rate for persons conducting payment 3 card processing activities; amending RCW 82.04.290 and 82.04.29004; 4 reenacting and amending RCW 82.04.299; adding a new section to 5 chapter 82.04 RCW; creating new sections; and providing an effective 6 date. 7

AI Summary

This bill creates a business and occupation tax deduction for payment card processing companies on amounts received as interchange fees and network fees. The bill also imposes a 3.0 percent tax rate on the gross income of payment card processing companies for their payment card processing activities. The bill applies this change retroactively to tax periods open for assessment, but does not allow for refunds of overpaid tax, interest, or penalties. The bill takes effect on October 1, 2023.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (3)

Last Action

By resolution, reintroduced and retained in present status. (on 01/08/2024)

Bill Topics

Banking, Finance, and Domestic Commerce
  • ‐ Banking System and Financial Institution Regulation and Reform
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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