Inmate employment programs

From the 2024 DOR Tax Exemption Study

82.29A.130(12) - Inmate employment programs Description All leasehold interests for businesses that use space in in-state adult correctional facilities in conjunction with comprehensive inmate work programs are exempt from leasehold excise tax. Purpose To promote inmate work programs. 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 $0.000 Repeal of Repealing this exemption would not increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Class 1 Department of Corrections (DOC) industries are unconstitutional, as ruled by the Washington State Supreme Court in 2004. There is no revenue impact. Data Sources Department of Corrections Additional Additional Information Information Category: Government Year Enacted: 1992 Primary Beneficiaries: Businesses using space in in-state adult correctional facilities Taxpayer Count: 0 Program Inconsistency: None evident JLARC Review: Expedited review completed in 2017 2024 Tax Exemption Study Page 401