Exemption
Health maintenance organizations
B&O Tax exemption · RCW 82.04.322 · enacted 1993
Details
- Citation
- RCW 82.04.322
- Study reference
- E1054-1
- Tax type
- B&O Tax
- Preference type
- Exemption
- Category
- Tax Base
- Year enacted
- 1993
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 405.33 · FY 2026: 465.36 · FY 2027: 489.77
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 420.14 · FY 2025: 442.18 · FY 2026: 465.36 · FY 2027: 489.77
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
PDF RCW 82.04.322 Exemptions — Health maintenance organization, health care service contractor, certified health plan. This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201 . [ 1993 c 492 s 303 .] NOTES: Findings — Intent — 1993 c 492: See notes following RCW 43.20.050 . Short title — Savings — Reservation of legislative power — Effective dates — 1993 c 492: See RCW 43.72.910 through 43.72.915 .
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: