reglab/housing_qa huggingface dataset:
WA Rev Code § 82.70.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.040 - Tax credit limitations.

RCW 82.70.040 Tax credit limitations. (Expires July 1, 2024.)(1)(a) The department must keep a running total of all credits allowed under RCW 82.70.020 during each fiscal year. The department may not allow any credits that would cause the total amount allowed to exceed two million seven hundred fifty thousand dollars in any fiscal year.(b) If the total amount of credit applied for by all applicants in any year exceeds the limit in this subsection, the department must ratably reduce the amount of credit allowed for all applicants so that the limit in this subsection is not exceeded. If a credit is reduced under this subsection, the amount of the reduction may not be carried forward and claimed in subsequent fiscal years.(2)(a) Tax credits under RCW 82.70.020 may not be claimed in excess of the amount of tax otherwise due under chapter 82.04 or 82.16 RCW.(b) Through June 30, 2005, a person with taxes equal to or in excess of the credit under RCW 82.70.020, and therefore not subject to the limitation in (a) of this subsection, may elect to defer tax credits for a period of not more than three years after the year in which the credits accrue. For credits approved by the department through June 30, 2015, the approved credit may be carried forward and used for tax reporting periods through December 31, 2016. Credits approved after June 30, 2015, must be used for tax reporting periods within the calendar year for which they are approved by the department and may not be carried forward to subsequent tax reporting periods. Credits carried forward as authorized by this subsection are subject to the limitation in subsection (1)(a) of this section for the fiscal year for which the credits were originally approved.(3) No person may be approved for tax credits under RCW 82.70.020 in excess of one hundred thousand dollars in any fiscal year. This limitation does not apply to credits carried forward from prior years under subsection (2)(b) of this section.(4) No person may claim tax credits after June 30, 2024.(5) No person is eligible for tax credits under RCW 82.70.020 if the additional revenues for the multimodal transportation account created by chapter 361, Laws of 2003 are terminated.[ 2016 c 32 § 3; 2015 3rd sp.s. c 44 § 414; 2015 1st sp.s. c 10 § 709; 2014 c 222 § 705; 2013 c 306 § 719; 2005 c 297 § 5; 2003 c 364 § 4.]NOTES:Intent—Retroactive application—Effective date—2016 c 32: See notes following RCW 46.20.202.Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.Effective date—2015 1st sp.s. c 10: See note following RCW 43.19.642.Effective date—2014 c 222: See note following RCW 47.28.030.Effective date—2013 c 306: See note following RCW 47.64.170.Effective date—2005 c 297: See note following RCW 82.70.025.Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
WA Rev Code § 82.70.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.050 - Fund transfer.

RCW 82.70.050 Fund transfer. (Expires January 1, 2025.)(1) The director must on the 25th of February, May, August, and November of each year advise the state treasurer of the amount of credit taken under RCW 82.70.020 during the preceding calendar quarter ending on the last day of December, March, June, and September, respectively.(2) On the last day of March, June, September, and December of each year, the state treasurer, based upon information provided by the department, must deposit to the general fund a sum equal to the dollar amount of the credit provided under RCW 82.70.020 from the multimodal transportation account.(3) This section expires January 1, 2025.[ 2015 3rd sp.s. c 44 § 415; 2015 1st sp.s. c 10 § 710; 2014 c 222 § 706; 2003 c 364 § 5.]NOTES:Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.Effective date—2015 1st sp.s. c 10: See note following RCW 43.19.642.Effective date—2014 c 222: See note following RCW 47.28.030.Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
WA Rev Code § 82.70.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.060 - Commute trip reduction board.

RCW 82.70.060 Commute trip reduction board. (Expires July 1, 2024.)The commute trip reduction board must determine the effectiveness of the tax credit under RCW 82.70.020 as part of its ongoing evaluation of the commute trip reduction law. The department must provide requested information to the commute trip reduction board for its assessment.[ 2015 3rd sp.s. c 44 § 418; 2005 c 319 § 138; 2003 c 364 § 6.]NOTES:Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.Expiration date—2005 c 319 § 138: "Section 138 of this act expires July 1, 2013." [ 2005 c 319 § 146.]Findings—Intent—Part headings—Effective dates—2005 c 319: See notes following RCW 43.17.020.Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
WA Rev Code § 82.70.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.070 - Administration.

RCW 82.70.070 Administration. (Expires July 1, 2024.)Chapter 82.32 RCW applies to the administration of this chapter.[ 2003 c 364 § 7.]NOTES:Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
WA Rev Code § 82.70.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.900 - Expiration of chapter.

RCW 82.70.900 Expiration of chapter. (Expires July 1, 2024.)Except for RCW 82.70.050, this chapter expires July 1, 2024.[ 2015 3rd sp.s. c 44 § 416; 2015 1st sp.s. c 10 § 711; 2014 c 222 § 707; 2013 c 306 § 720; 2003 c 364 § 8.]NOTES:Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.Effective date—2015 1st sp.s. c 10: See note following RCW 43.19.642.Effective date—2014 c 222: See note following RCW 47.28.030.Effective date—2013 c 306: See note following RCW 47.64.170.Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
WA Rev Code § 82.73.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.73 - Washington Main Street Program Tax Incentives.|82.73.010 - Definitions.

RCW 82.73.010 Definitions. (Expires January 1, 2032.)Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Applicant" means a person applying for a tax credit under this chapter.(2) "Contribution" means cash contributions.(3) "Department" means the department of revenue.(4) "Main street trust fund" means the Washington main street trust fund account under RCW 43.360.050.(5) "Person" has the meaning given in RCW 82.04.030.(6) "Program" means a nonprofit organization under internal revenue code sections 501(c)(3) or 501(c)(6), with the sole mission of revitalizing a downtown or neighborhood commercial district area, that is designated by the department of archaeology and historic preservation as described in RCW 43.360.010 through 43.360.050.[ 2010 c 30 § 4. Prior: 2009 c 565 § 55; 2005 c 514 § 902.]NOTES:Finding—Effective date—2010 c 30: See notes following RCW 43.360.010.Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.73.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.73 - Washington Main Street Program Tax Incentives.|82.73.020 - Application for credit.

RCW 82.73.020 Application for credit. (Expires January 1, 2032.)(1) Application for tax credits under this chapter must be submitted to the department before making a contribution to a program or the main street trust fund. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the proposed amount of contribution to a program or the main street trust fund, and other information required by the department to determine eligibility under this chapter. The department must rule on the application within forty-five days. Except as provided in RCW 82.73.030(5), applications must be approved on a first-come basis.(2) The department may not accept any applications before the second Monday in January of each calendar year.[ 2017 3rd sp.s. c 37 § 102; 2005 c 514 § 903.]NOTES:Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.73.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.73 - Washington Main Street Program Tax Incentives.|82.73.025 - Approved contribution deadline for tax credit.

RCW 82.73.025 Approved contribution deadline for tax credit. (Expires January 1, 2032.)(1) A person that was approved for credit as provided in RCW 82.73.020 must make the total approved contribution by November 15th of the calendar year in which the application is approved. If November 15th falls upon a Saturday, Sunday, or legal holiday, the payment of the contribution will be considered timely if made on the next business day.(2)(a) A person that does not make a contribution as required in subsection (1) of this section forfeits all credits for the approved contribution.(b) The department must make credits forfeited as provided in (a) of this subsection available to new applicants.(3) A person that was approved for credit as provided in RCW 82.73.020 after November 15th must make the total approved contribution by the end of the calendar year in which the contribution was approved.[ 2017 3rd sp.s. c 37 § 104.]NOTES:Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
WA Rev Code § 82.73.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.73 - Washington Main Street Program Tax Incentives.|82.73.040 - Filing requirements.

RCW 82.73.040 Filing requirements. (Expires January 1, 2032.)To claim a credit under this chapter, a person must electronically file with the department all returns, forms, and other information the department requires in an electronic format as provided or approved by the department. Any return, form, or information required to be filed in an electronic format under this section is not filed until received by the department in an electronic format. As used in this section, "returns" has the same meaning as "return" in RCW 82.32.050.[ 2005 c 514 § 905.]NOTES:Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.73.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.73 - Washington Main Street Program Tax Incentives.|82.73.050 - Administrative assistance by archaeology and historic preservation.

RCW 82.73.050 Administrative assistance by archaeology and historic preservation. (Expires January 1, 2032.)The department of archaeology and historic preservation shall provide information to the department to administer this chapter, including a list of designated programs that shall be updated as necessary.[ 2010 c 30 § 5; 2005 c 514 § 906.]NOTES:Finding—Effective date—2010 c 30: See notes following RCW 43.360.010.Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.73.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.73 - Washington Main Street Program Tax Incentives.|82.73.060 - Application of chapter 82.32 RCW.

RCW 82.73.060 Application of chapter 82.32 RCW. (Expires January 1, 2032.)Chapter 82.32 RCW applies to the administration of this chapter.[ 2005 c 514 § 907.]NOTES:Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.73.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.73 - Washington Main Street Program Tax Incentives.|82.73.900 - Expiration of chapter.

RCW 82.73.900 Expiration of chapter. (Effective October 1, 2021.)This chapter expires January 1, 2032.[ 2021 c 112 § 3.]NOTES:Finding—Intent—Effective date—2021 c 112: See notes following RCW 82.73.030.
WA Rev Code § 82.74.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses.|82.74.020 - Application for tax deferral.

RCW 82.74.020 Application for tax deferral.(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department.(2) The department shall rule on the application within sixty days. The department shall keep a running total of all deferrals granted under this chapter during each fiscal biennium.(3) No application may be made under this chapter for a project for which a refund is requested under RCW 82.08.820 or 82.12.820.[ 2005 c 513 § 5.]NOTES:Effective dates—2005 c 513: See note following RCW 82.04.4266.
WA Rev Code § 82.74.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses.|82.74.040 - Annual tax performance report.

RCW 82.74.040 Annual tax performance report.(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010(6), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.(2) A recipient who must repay deferred taxes under RCW 82.74.050(2) because the department has found that an investment project is used for purposes other than fresh fruit and vegetable processing, dairy product manufacturing, seafood product manufacturing, cold storage warehousing, or research and development is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.[ 2017 c 135 § 39; 2010 c 114 § 142; 2006 c 354 § 8; 2005 c 513 § 7.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective dates—2006 c 354: See note following RCW 82.04.4268.Effective dates—2005 c 513: See note following RCW 82.04.4266.
WA Rev Code § 82.74.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses.|82.74.050 - Repayment of deferred taxes.

RCW 82.74.050 Repayment of deferred taxes.(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than fresh fruit and vegetable processing, dairy product manufacturing, seafood product manufacturing, cold storage warehousing, or research and development at any time during the calendar year in which the investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes is immediately due according to the following schedule:Year in which nonqualifying use occurs% of deferred taxes due1100%287.5%375%462.5%550%637.5%725%812.5%(b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010(6), the lessee is responsible for payment to the extent the lessee has received the economic benefit.(3) The department must assess interest, but not penalties, on the deferred taxes under subsection (2) of this section. The interest must be assessed at the rate provided for delinquent taxes under chapter 82.32 RCW, retroactively to the date of deferral, and will accrue until the deferred taxes are repaid. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.(4) Notwithstanding subsection (2) of this section or RCW 82.32.534, deferred taxes on the following need not be repaid:(a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565; and(b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565.[ 2017 c 135 § 40; 2010 c 114 § 143; 2006 c 354 § 9; 2005 c 513 § 8.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective dates—2006 c 354: See note following RCW 82.04.4268.Effective dates—2005 c 513: See note following RCW 82.04.4266.
WA Rev Code § 82.74.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses.|82.74.060 - Application of chapter 82.32 RCW.

RCW 82.74.060 Application of chapter 82.32 RCW.Chapter 82.32 RCW applies to the administration of this chapter.[ 2005 c 513 § 9.]NOTES:Effective dates—2005 c 513: See note following RCW 82.04.4266.
WA Rev Code § 82.74.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses.|82.74.070 - Confidentiality of applications.

RCW 82.74.070 Confidentiality of applications.Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 § 109; 2005 c 513 § 10.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Effective dates—2005 c 513: See note following RCW 82.04.4266.
WA Rev Code § 82.75.005 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses.|82.75.005 - Findings—Intent.

RCW 82.75.005 Findings—Intent.The legislature finds that the state's economy is increasingly dependent on the expansion of knowledge-based sectors, including the life sciences. The legislature also finds that commercial enterprises in the life sciences create high-wage, high-skilled jobs that are part of the state's effort to encourage economic diversification and stability. However, the legislature also finds that commercial life sciences businesses, particularly in biotechnology product and medical device manufacturing, incur significant costs associated with capital infrastructure and job training often years before a product is licensed for marketing or a facility is licensed for manufacturing by governmental agencies in the United States and abroad. The legislature also finds that current state tax policy discourages the growth of these companies in two ways: (1) Washington state's higher rate of taxation compared with other states and nations encourages the export of intellectual property and commercial operations out of Washington; and (2) taxing these businesses before facilities, or products produced therein, are licensed for marketing by regulatory agencies.The legislature further finds that targeted tax incentives may encourage the formation, expansion, and retention of commercial operations within the life sciences sector. The legislature also finds that tax incentives should be subject to the same rigorous requirements for efficiency and accountability as are other expenditure programs, and that tax incentives should therefore be focused to provide the greatest possible return on the state's investment.For these reasons, the legislature hereby establishes a tax deferral program for commercial manufacturing facilities in this sector. The legislature declares that these limited programs serve the vital public purposes of incenting expenditures in commercial life science operations and the development of employment opportunities in this state. The legislature further declares its intent to create a contract within the meaning of Article I, section 23 of the state Constitution as to those businesses that make capital investments in consideration of the tax deferral program established in this chapter.[ 2006 c 178 § 1.]NOTES:Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
WA Rev Code § 82.75.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses.|82.75.020 - Application for tax deferral.

RCW 82.75.020 Application for tax deferral.Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days.[ 2010 c 114 § 146; 2006 c 178 § 3.]NOTES:Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.