// Deduction

Managed care organization incentive payments

B&O Tax deduction · RCW 82.04.43395(3) · enacted 2019

All exemptions & deductions

Details

Citation
RCW 82.04.43395(3)
Study reference
E1153-1
Tax type
B&O Tax
Preference type
Deduction
Category
Nonprofit
Year enacted
2019
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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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: 0.021 · FY 2026: 0.023 · FY 2027: 0.023
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 0.023 · FY 2025: 0.023 · FY 2026: 0.023 · FY 2027: 0.023

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Laws & Rules Rule Making Activities 2022 Rule And Tax Advisory Adoptions And Repeals Print 2022 Rule and Tax Advisory adoptions and repeals Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process , including rule making currently in progress and how to participate. Rules: WAC - Washington Administrative Code Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory Note: Select a year below to see what actions took place during that year. Select an action (link) to see details of that action. 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 December 2022 Interim Guidance Statement - Application of the printing and publishing B&O tax classification to digital subscriptions of magazines and periodicals WAC 458-20-300 - Capital gains excise tax - Overview and administration ETA 3236.2022 AT&T Services, Inc. v. Department of Revenue ETA 3191.2022 - Rewards Programs WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes WAC 4

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: