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HB1993 • 2026

Child care providers/B&O tax

Exempting child care providers from the business and occupation tax.

Children Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Waters, Representative Chase, Representative Marshall
Last action
2026-01-12
Official status
H Finance
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Child care providers/B&O tax

Child care providers/B&O tax

What This Bill Does

  • Child care providers/B&O tax

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-12 House

    By resolution, reintroduced and retained in present status.

Official Summary Text

Child care providers/B&O tax

Current Bill Text

Read the full stored bill text 
AN ACT Relating to exempting child care providers from the 1
business and occupation tax; amending RCW 82.04.2905; and creating a 2
new section. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 82.04.2905 and 2024 c 195 s 2 are each amended to 5
read as follows: 6
(1) ((Except as provided in subsection (2) of this section, upon 7
every person engaging within this state in the business of providing 8
child care for periods of less than twenty-four hours, the amount of 9
tax with respect to such business is equal to the gross proceeds 10
derived from such sales multiplied by the rate of 0.484 percent.11
(2) Until January 1, 2035, this )) This chapter does not apply to 12
amounts received by a child care provider for the care and 13
supervision for periods of less than 24 hours of children:14
(a) Under 13 years of age; or 15
(b) Under 19 years of age who have a verified special need or are 16
under court supervision as determined by the department of children, 17
youth, and families under chapter 43.216 RCW. 18
(((3))) (2) The exemption under subsection (((2))) (1) of this 19
section applies only to persons primarily engaged in the business of 20
providing child care. 21
H-1416.1
HOUSE BILL 1993
State of Washington 69th Legislature 2025 Regular Session
By Representatives Waters, Chase, and Marshall
Read first time 02/18/25. Referred to Committee on Finance.
p. 1 HB 1993
NEW SECTION. Sec. 2. RCW 82.32.805 and 82.32.808 do not apply 1
to this act.2
--- END ---
p. 2 HB 1993