S-2506.1                   _______________________________________________

                                            SUBSTITUTE SENATE BILL 5957

                              _______________________________________________

State of Washington                              53rd Legislature                             1993 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senator Rinehart; by request of Department of Social and Health Services)

Read first time 03/23/93.

Changing the tax rate for intermediate care facilities for the mentally retarded.

          AN ACT Relating to the tax on intermediate care facilities for the mentally retarded; amending RCW 82.65A.030; and declaring an emergency.

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

        Sec. 1.  RCW 82.65A.030 and 1992 c 80 s 3 are each amended to read as follows:

          In addition to any other tax, a tax is imposed on every intermediate care facility for the mentally retarded for the act or privilege of engaging in business within this state.  The tax is equal to the gross income attributable to services for the mentally retarded, multiplied by the rate of ((fifteen)) six percent.

NEW SECTION. Sec. 2.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect on such date as shall be certified by the secretary of social and health services by which states must modify health care related taxes to prevent the loss of federal medicaid participation in the cost of the tax.

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