Nonprofit assisted living facilities

From the 2024 DOR Tax Exemption Study

82.04.4264 - Nonprofit assisted living facilities Description Licensed nonprofit assisted living facilities providing room and domiciliary care to residents are exempt from B&O tax on amounts received. A nonprofit assisted living facility means a facility that meets one of the following: - Operated as a religious or charitable organization. - Exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3). - Incorporated under the Washington Nonprofit Corporation Act. - Operated as part of a nonprofit hospital. - Operated as part of a public hospital district. "Domiciliary care" means assistance with activities of daily living provided by the assisted living facility either directly or indirectly; or health support services, if provided directly or indirectly by the assisted living facility; or intermittent nursing services, if provided directly or indirectly by the assisted living facility. Purpose Reduces B&O tax for nonprofit assisted living facilities. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.617 $0.644 $0.672 $0.702 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in