CERTIFICATION OF ENROLLMENT
HOUSE BILL 1884
Chapter
390, Laws of 1993
(partial
veto)
53rd
Legislature
1993
Regular Session
NONPROFIT ORGANIZATIONS
PROVIDING CREDIT SERVICES‑-BUSINESS
AND
OCCUPATION TAX EXEMPTION
EFFECTIVE
DATE: 7/25/93
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Passed by the House March 17, 1993
Yeas 93
Nays 4
BRIAN
EBERSOLE
Speaker of the
House of Representatives
Passed by the Senate April 8, 1993
Yeas 40
Nays 4
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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.
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R.
LORRAINE WOJAHN
President of the Senate
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ALAN
THOMPSON
Chief Clerk
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Approved May 15, 1993, with the exception of section 2,
which is vetoed. Place Style On Codes above, and
Style Off Codes below.
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FILED
May 15, 1993 - 11:31 a.m.
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MIKE
LOWRY
Governor of the State of Washington
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Secretary of State
State of Washington
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_______________________________________________
HOUSE
BILL 1884
_______________________________________________
Passed
Legislature - 1993 Regular Session
State of Washington 53rd
Legislature 1993 Regular Session
By
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.The text of the following section has been
vetoed by the Governor. It is noted in bold italic.
*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.
*Sec. 2 was vetoed, see message at end of chapter.
Passed the House March 17, 1993.
Passed the Senate April 8, 1993.
Approved
by the Governor May 15, 1993, with the exception of certain items which were
vetoed.
Filed in Office of Secretary of State May 15,
1993.
Note: Governor's explanation of partial veto is
as follows:
"I am returning herewith, without my
approval as to section 2, House Bill No. 1884, entitled:
"AN ACT Relating to
nonprofit organizations providing credit services,"
House
Bill No. 1884 provides a B & O tax exemption for certain nonprofit
corporations providing credit services. Section 2 of the bill contains an
inappropriate and potentially costly retroactivity clause. Applying this
exemption retroactively is unfair to taxpayers who have complied with the
existing law by paying their taxes accurately and in a timely manner. Further,
it encourages taxpayers to delay paying lawful taxes in the hope of future
legislative exemption. I have, therefore, vetoed section 2 of House Bill No.
1884.
With the exception of section 2, House Bill No.
1884 is approved."