// Exemption
Church child care
B&O Tax exemption · RCW 82.04.339 · enacted 1992
Details
- Citation
- RCW 82.04.339
- Study reference
- E1069-1
- Tax type
- B&O Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1992
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.04 · FY 2026: 0.09 · FY 2027: 0.14
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.3 · FY 2025: 0.32 · FY 2026: 0.34 · FY 2027: 0.37
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
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: