Exemption
Child care resources and referral
B&O Tax exemption · RCW 82.04.3395 · enacted 1995
Details
- Citation
- RCW 82.04.3395
- Study reference
- E1070-1
- Tax type
- B&O Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1995
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: CTI · FY 2026: CTI · FY 2027: CTI
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: CTI · FY 2025: CTI · FY 2026: CTI · FY 2027: CTI
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.3395 - Childcare resources and referral Description Nonprofit childcare resource and referral services are exempt from B&O tax on income received for services which link families with licensed childcare providers. Purpose Reduces the cost of providing these services. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Nonprofit Year Enacted: 1995 Primary Beneficiaries: Childcare resource and referral offices Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Expedited review completed in 2016 and 2019 2024 Tax Exemption Study Page 94
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: