Bill > HB1993

This bill exempts child care providers from paying the Business and Occupation (B&O) tax for services providing care and supervision of children for less than 24 hours. Specifically, the exemption applies to providers caring for children under 13 years old, or children under 19 years old who have a verified special need or are under court supervision, as determined by the Department of Children, Youth, and Families. The tax exemption is only available for businesses primarily engaged in providing child care services. Previously, child care providers were required to pay a 0.484 percent tax on their gross proceeds, but this bill eliminates that tax obligation. The bill also includes a technical provision stating that certain standard legislative review requirements do not apply to this act, which is typically a procedural step in modifying tax laws.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=1993&Year=2025&Initiative=false