// 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
PDF RCW 82.04.3395 Exemptions — Child care resource and referral services by nonprofit organizations. This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child care resource and referral services. [ 1995 2nd sp.s. c 11 s 3 .] NOTES: Effective date — 1995 2nd sp.s. c 11: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 11 s 4 .]
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