CERTIFICATION OF ENROLLMENT

                        HOUSE BILL 1884

                        53rd Legislature

                      1993 Regular Session

Passed by the House March 17, 1993   Yeas 93   Nays 4 Speaker of the        House of Representatives Passed by the Senate April 8, 1993   Yeas 40   Nays 4

CERTIFICATE I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 1884 as passed by the House of Representatives and the Senate on the dates hereon set forth.

President of the Senate

Chief Clerk

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                        State of Washington

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                                                      HOUSE BILL 1884

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                                                       Passed Legislature - 1993 Regular Session

State of Washington                              53rd Legislature                             1993 Regular Session

By Representatives Holm, G. Fisher, Edmondson, Kremen and Rayburn

Read first time 02/15/93.  Referred to Committee on Revenue.

Exempting nonprofit organizations providing credit services from the business and occupation tax.

          AN ACT Relating to nonprofit organizations providing credit services; adding a new section to chapter 82.04 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

          This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services:

          (1) Presenting individual and community credit education programs including credit and debt counseling;

          (2) Obtaining creditor cooperation allowing a debtor to repay debt in an orderly manner;

          (3) Establishing and administering negotiated repayment programs for debtors; or

          (4) Providing advice or assistance to a debtor with regard to subsection (1), (2), or (3) of this section.

NEW SECTION. Sec. 2.  (1) Nothing in section 1 of this act may be construed to imply that a person exempt from tax under this section was engaged in a business activity taxable under this chapter prior to the introduction or enactment of this act.

          (2) This act shall be applied retroactively.

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