// Deduction
Investments by nonfinancial firms
B&O Tax deduction · RCW 82.04.4281(1)(a) · enacted 1935
Details
- Citation
- RCW 82.04.4281(1)(a)
- Study reference
- E1114-1
- Tax type
- B&O Tax
- Preference type
- Deduction
- Category
- Business
- Year enacted
- 1935
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 152.8 · FY 2026: 320.8 · FY 2027: 325.3
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 337.3 · FY 2025: 337.7 · FY 2026: 342.4 · FY 2027: 351.4
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.34.060(2) | Pollution control facilities | B&O Tax | Credit | Business | 1967 | | | CTI | CTI | CTI | CTI | 0 | CTI | CTI | CTI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 110 | E1110-1 | 82.04.4271 | Nonprofit youth organization fees | B&O Tax | Deduction | Nonprofit | 1981 | | | 0.351 | 0.379 | 0.41 | 0.442 | 0 | 0.348 | 0.41 | 0.442 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 111 | E1111-1 | 82.04.4272 | Direct mail delivery charges | B&O Tax | Deduction | Business | 2005 | | | 0.069 | 0.07 | 0.073 | 0.076 | 0 | 0.064 | 0.073 | 0.076 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 112 | E1112-1 | 82.04.4274 | Nonprofit property management | B&O Tax | Deduction | Tax Base | 2011 | | | 1.25 | 1.29 | 1.35 | 1.41 | 0 | 1.19 | 1.35 | 1.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 113 | E1113-1 | 82.04.4275 | Child welfare services | B&O Tax | Deduction | Nonprofit | 2011 | | | 0.055 | 0.054 | 0.062 | 0.067 | 0 | 0.049 | 0.062 | 0.067 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 114 | E1789-1 | 82.04.4276 | Loans to rural electric cooperatives | B&O Tax | Deduction | Business | 2023 | | | CTI | CTI | CTI | CTI | 0 | CTI | CTI | CTI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 115 | E1114-1 | 82.04.4281(1)(a) | Investments by nonfinancial firms | B&O Tax |
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