In computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or social welfare services rendered by a health or social welfare organization, as defined in RCW 82.04.431, or by a municipal corporation or political subdivision, except deductions are not allowed under this section for amounts that are received under an employee benefit plan.
RCW 82.04.4297
Deductions—Compensation from public entities for health or social welfare services—Exception.
Applied in 7 court decisions — leading case 106 Wash. 2d 391 - Group Health Cooperative of Puget Sound, Inc. v. Department of Revenue (1986)
Most recently applied in SKAGIT PUBLIC HOSP. v. Dept. of Revenue (November 2010)
2011 1st sp.s. c 19 s 2; 2002 c 314 s 3; 2001 2nd sp.s. c 23 s 2; 1988 c 67 s 1; 1980 c 37 s 17
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.