// Deduction

Mental health services

B&O Tax deduction · RCW 82.04.4290 · enacted 2021

All exemptions & deductions

Details

Citation
RCW 82.04.4290
Study reference
E1128-1
Tax type
B&O Tax
Preference type
Deduction
Category
Nonprofit
Year enacted
2021
End date
2032-01-01 00:00:00

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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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

Det. No. 01-015, 23 WTD 121 (2004) 140 CHAMPUS is a program of medical benefits provided by the U.S. Government under public law to specified categories of individuals who are qualified for these benefits by virtue of their relationship to one of the seven Uniformed Services. (32 CFR 199.1(d), emphasis added.) The history and intent of CHAMPUS has been more fully described in Barnett v. Weinberger, 818 F.2 953 (1987): Traditionally, dependents of members of the Armed Forces have been provided health care in military facilities whenever the space and staff essential thereto could be utilized without jeopardizing medical service to personnel on active duty. The dependent-care practices long pursued in military circles, however, left much to be desired. Positive statutory authority to accommodate dependent medical service was fragmentary; this bred disparities in the types of care afforded and the categories of dependents able to seek them. Moreover, an estimated 40 percent of dependents could not obtain medical care in military facilities, primarily because of overcrowding, physician shortages, or residence outside the areas served by those facilities. Inadequacies of these sorts in

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