Credit

Testing and safety labs

B&O Tax credit · RCW 82.04.434 · enacted 2001

All exemptions & deductions

Details

Citation
RCW 82.04.434
Study reference
E1155-1
Tax type
B&O Tax
Preference type
Credit
Category
Nonprofit
Year enacted
2001
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Revenue if repealed — local ($M)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Revenue if repealed — state ($M)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 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

82.04.43396 - Scan down allowances Additional Additional Information Information Category: Business Year Enacted: 2019 Primary Beneficiaries: Grocery sellers and wholesalers Taxpayer Count: 9 Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 198 82.04.434 - Testing and safety labs Description Nonprofit corporations providing public safety services and information to Washington receive a B&O tax credit for these services. The state must request the services. Qualifying nonprofit corporations must: - Not have any direct or indirect industry affiliation. - Not charge the state for the provided services. Purpose Encourages businesses providing public safety services to locate in Washington and ensure these services are available for the safety of Washington residents. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this credit would not increase revenue because currently no taxpayers exemption use it. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.0

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: