// Preferential Rate

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B&O Tax preferential rate · RCW 82.04.2905 · enacted 1998

All exemptions & deductions

Details

Citation
RCW 82.04.2905
Study reference
E1037-1
Tax type
B&O Tax
Preference type
Preferential Rate
Category
Business
Year enacted
1998
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 1.7 · FY 2026: 1.94 · FY 2027: 2.03
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 1.79 · FY 2025: 1.85 · FY 2026: 1.94 · FY 2027: 2.03

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Print Publications by subject Aircraft Taxes Appeals Amend Your Tax Return, How to Audit Business Registration Business Taxes Cigarette Tax Collection Process Commercial Vessel Tax Digital Products Electronic Funds Transfer (EFT) Incentives Indian Tax Guide Industry Guides Local Sales Tax Nonprofit Organizations Property Tax Public Records Special Notices Spirits Tax Streamlined Sales Tax Tax Reference Manual Tax, Title, and Registration of Boats (with Department of Licensing) Tax Topics Timber (Forest) Tax Unclaimed Property Use Tax Aircraft Taxes Appeals Property Tax Amend Your Tax Return, How to Audit Audit Process Brochure (PDF) Managed Audit Program Business Registration Roadmap to Register and License your Business in Washington Business tax basics (PDF) Business Licensing with My DOR (PDF) Tax Consultation Service Business Taxes Business and Occupation (B&O) tax Retail Sales Tax Small Business B&O Tax Credit Table – Monthly (PDF) , Quarterly (PDF) , or Annual (PDF) Cigarette Tax Cigarette tax brochure Washington Cigarette Wholesaler Information Collection Process The Collection Process Trust Fund Accountability What is a Tax

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: