// Exemption
Health insurance by Washington State Pool
Insurance Premiums Tax exemption · RCW 48.14.022 · enacted 1987
Details
- Citation
- RCW 48.14.022
- Study reference
- E1282-1
- Tax type
- Insurance Premiums Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 1987
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: 0.391 · FY 2026: 0.435 · FY 2027: 0.443
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 0.418 · FY 2025: 0.427 · FY 2026: 0.435 · FY 2027: 0.443
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Deductions. For periods prior to July 1, 2006, a B&O tax deduction was provided by RCW 82.04.4329 to a member of the Washington state health insurance pool for assessments paid by that member to the pool. This deduction did not apply to a member who had deducted such assessments from the insurance premiums tax, RCW 48.14.020 .
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: