reglab/housing_qa huggingface dataset:
WA Rev Code § 82.60.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.025 - Deferral eligibility requirements.

RCW 82.60.025 Deferral eligibility requirements.The lessor or owner of a qualified building is not eligible for a deferral unless:(1) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or(2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee;(b) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual tax performance report required under RCW 82.60.070; and(c) The economic benefit of the deferral passed to the lessee is no less than the amount of tax deferred by the lessor and is evidenced by written documentation of any type of payment, credit, or other financial arrangement between the lessor or owner of the qualified building and the lessee.[ 2020 c 139 § 41; 2010 1st sp.s. c 16 § 4.]NOTES:Effective date—2010 1st sp.s. c 16: See note following RCW 82.60.010.
WA Rev Code § 82.60.049 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.049 - Additional eligible projects.

RCW 82.60.049 Additional eligible projects.(1) For the purposes of this section:(a) "Eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020.(b) "Eligible investment project" also means an investment project in an eligible area as defined in this section.(2) In addition to the provisions of *RCW 82.60.040, the department shall issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW, on each eligible investment project that is located in an eligible area, if the applicant establishes that at the time the project is operationally complete:(a) The applicant will hire at least one qualified employment position for each seven hundred fifty thousand dollars of investment for which a deferral is requested; and(b) The positions will be filled by persons who at the time of hire are residents of the community empowerment zone. As used in this subsection, "resident" means the person makes his or her home in the community empowerment zone or the county in which the zone is located. A mailing address alone is insufficient to establish that a person is a resident for the purposes of this section. The persons must be hired after the date the application is filed with the department.(3) All other provisions and eligibility requirements of this chapter apply to applicants eligible under this section.(4) The qualified employment position must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a person does not meet the requirements for qualified employment positions by the end of the second calendar year following the year in which the project is certified as operationally complete, all deferred taxes are immediately due.[ 2010 1st sp.s. c 16 § 7; 2004 c 25 § 5; 2000 c 106 § 8; 1999 c 164 § 304.]NOTES:*Reviser's note: RCW 82.60.040 expired July 1, 2020.Effective date—2010 1st sp.s. c 16: See note following RCW 82.60.010.Effective date—2004 c 25: See note following RCW 82.60.020.Effective date—2000 c 106: See note following RCW 82.32.330.Findings—Intent—Part headings and subheadings not law—Effective date—Severability—1999 c 164: See notes following RCW 43.160.010.
WA Rev Code § 82.60.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.060 - Repayment schedule.

RCW 82.60.060 Repayment schedule.(1) The recipient must begin paying the deferred taxes in the third year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment will be due on December 31st of the third calendar year after such certified date, with subsequent annual payments due on December 31st of the following four years with amounts of payment scheduled as follows:Repayment Year% of Deferred Tax Repaid110%215%320%425%530%(2) The department may authorize an accelerated repayment schedule upon request of the recipient.(3) Interest may not be charged on any taxes deferred under this chapter for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed for delinquent payments under this chapter. 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.[ 2010 1st sp.s. c 16 § 8; 2000 c 106 § 5; 1985 c 232 § 5.]NOTES:Effective date—2010 1st sp.s. c 16: See note following RCW 82.60.010.Effective date—2000 c 106: See note following RCW 82.32.330.
WA Rev Code § 82.60.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.065 - Tax deferral on construction labor and investment projects—Repayment forgiven.

RCW 82.60.065 Tax deferral on construction labor and investment projects—Repayment forgiven.Except as provided in RCW 82.60.070:(1) Taxes deferred under this chapter on the sale or use of labor that is directly used in the construction of an investment project for which a deferral has been granted under this chapter after June 11, 1986, and prior to July 1, 1994, need not be repaid.(2) Taxes deferred under this chapter on an investment project for which a deferral has been granted under this chapter after June 30, 1994, need not be repaid.(3) Taxes deferred under this chapter need not be repaid on machinery and equipment for lumber and wood products industries, and sales of or charges made for labor and services, of the type which qualifies for exemption under RCW 82.08.02565 or 82.12.02565 to the extent the taxes have not been repaid before July 1, 1995.[ 1995 1st sp.s. c 3 § 8; 1994 sp.s. c 1 § 6; 1986 c 116 § 14.]NOTES:Findings—Effective date—1995 1st sp.s. c 3: See notes following RCW 82.08.02565.
WA Rev Code § 82.60.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.080 - Employment and wage determinations.

RCW 82.60.080 Employment and wage determinations.The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages as requested by the department under this chapter.[ 2000 c 106 § 6; 1985 c 232 § 7.]NOTES:Effective date—2000 c 106: See note following RCW 82.32.330.
WA Rev Code § 82.60.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.090 - Applicability of general administrative provisions.

RCW 82.60.090 Applicability of general administrative provisions.Chapter 82.32 RCW applies to the administration of this chapter.[ 1985 c 232 § 8.]
WA Rev Code § 82.60.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.100 - Applications, reports, and information subject to disclosure.

RCW 82.60.100 Applications, reports, and information subject to disclosure.Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.[ 2010 c 106 § 106; 1987 c 49 § 1.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.
WA Rev Code § 82.60.120 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.120 - Qualifying county list—2010 1st sp.s. c 16.

RCW 82.60.120 Qualifying county list—2010 1st sp.s. c 16.The department, with the assistance of the employment security department, must establish a list of qualifying counties effective July 1, 2010. The list of qualifying counties is effective for a twenty-four month period and must be updated by July 1st of the year that is two calendar years after the list was established or last updated, as the case may be.[ 2010 1st sp.s. c 16 § 3.]
WA Rev Code § 82.62.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.|82.62.020 - Application for tax credits—Contents.

RCW 82.62.020 Application for tax credits—Contents.Application for tax credits under this chapter must be made within ninety consecutive days after the first qualified employment position is filled. 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 business project, the applicant's average employment, if any, at the facility for the four consecutive full calendar quarters immediately preceding the earlier of the calendar quarter during which the application required by this section is submitted to the department or the first qualified employment position is filled, 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 shall prescribe a method for calculating a seasonal employer's average employment levels. The department shall rule on the application within sixty days.[ 2007 c 485 § 2; 1986 c 116 § 16.]NOTES:Application—2007 c 485: "This act applies prospectively only, except that section 4 of this act applies both prospectively and retroactively." [ 2007 c 485 § 6.]Effective date—2007 c 485: "This act takes effect January 1, 2008." [ 2007 c 485 § 8.]Application—2007 c 485: See note following RCW 82.62.010.
WA Rev Code § 82.62.045 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.|82.62.045 - Tax credits for eligible business projects in designated community empowerment zones.

RCW 82.62.045 Tax credits for eligible business projects in designated community empowerment zones.(1) For the purposes of this section "eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020.(2) An eligible business project located within an eligible area as defined in this section qualifies for a credit under this chapter for those employees who at the time of hire are residents of the community empowerment zone in which the project is located, if the fifteen percent threshold is met. As used in this subsection, "resident" means the person makes his or her home in the community empowerment zone. A mailing address alone is insufficient to establish that a person is a resident for the purposes of this section.(3) All other provisions and eligibility requirements of this chapter apply to applicants eligible under this section.[ 2007 c 485 § 4; 1999 c 164 § 307.]NOTES:Application—Effective date—2007 c 485: See notes following RCW 82.62.020.Findings—Intent—Part headings and subheadings not law—Effective date—Severability—1999 c 164: See notes following RCW 43.160.010.
WA Rev Code § 82.62.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.|82.62.050 - Tax credit recipients to report to department—Payment of taxes and interest by ineligible recipients.

RCW 82.62.050 Tax credit recipients to report to department—Payment of taxes and interest by ineligible recipients.(1) Each recipient shall submit a report to the department by the last day of the month immediately following the end of the four consecutive full calendar quarter period for which a credit under this chapter is earned. The report shall contain information, as required by the department, from which the department may determine whether the recipient is meeting the requirements of this chapter. If the recipient fails to submit a report or submits an inadequate report, the department may declare the amount of taxes for which a credit has been used to be immediately assessed and payable. The recipient must keep records, such as payroll records showing the date of hire and employment security reports, to verify eligibility under this section.(2) If, on the basis of a report under this section or other information, the department finds that a business project is not eligible for tax credit under this chapter for reasons other than failure to create the required number of qualified employment positions, the amount of taxes for which a credit has been used for the project shall be immediately due.(3) If, on the basis of a report under this section or other information, the department finds that a business project has failed to create the specified number of qualified employment positions, the department shall assess interest, but not penalties, on the credited taxes for which a credit has been used for the project. The interest shall be assessed at the rate provided for delinquent excise taxes, shall be assessed retroactively to the date of the tax credit, and shall accrue until the taxes for which a credit has been used are repaid.[ 2007 c 485 § 5; 2001 c 320 § 14; 1986 c 116 § 18.]NOTES:Application—2007 c 485: See note following RCW 82.62.010.Application—Effective date—2007 c 485: See notes following RCW 82.62.020.Effective date—2001 c 320: See note following RCW 11.02.005.
WA Rev Code § 82.62.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.|82.62.060 - Employment and wage determinations.

RCW 82.62.060 Employment and wage determinations.The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages requested by the department under this chapter.[ 2000 c 106 § 7; 1986 c 116 § 19.]NOTES:Effective date—2000 c 106: See note following RCW 82.32.330.
WA Rev Code § 82.62.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.|82.62.070 - Applicability of general administrative provisions.

RCW 82.62.070 Applicability of general administrative provisions.Chapter 82.32 RCW applies to the administration of this chapter.[ 1986 c 116 § 20.]
WA Rev Code § 82.62.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.|82.62.080 - Applications, reports, and other information subject to disclosure.

RCW 82.62.080 Applications, reports, and other information subject to disclosure.Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.[ 2010 c 106 § 107; 1987 c 49 § 3.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.
WA Rev Code § 82.62.901 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.|82.62.901 - Effective date—1986 c 116 §§ 15-20.

RCW 82.62.901 Effective date—1986 c 116 §§ 15-20.Sections 15 through 20 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1986.[ 1986 c 116 § 24.]
WA Rev Code § 82.63.005 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.63 - Tax Deferrals for High-Technology Businesses.|82.63.005 - Findings—Intent to create a contract.

RCW 82.63.005 Findings—Intent to create a contract.The legislature finds that high-wage, high-skilled jobs are vital to the economic health of the state's citizens, and that targeted tax incentives will encourage the formation of high-wage, high-skilled jobs. 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.The legislature also finds that high-technology businesses are a vital and growing source of high-wage, high-skilled jobs in this state, and that the high-technology sector is a key component of the state's effort to encourage economic diversification. However, the legislature finds that many high-technology businesses incur significant costs associated with research and development and pilot scale manufacturing many years before a marketable product can be produced, and that current state tax policy discourages the growth of these companies by taxing them long before they become profitable.The legislature further finds that stimulating growth of high-technology businesses early in their development cycle, when they are turning ideas into marketable products, will build upon the state's established high-technology base, creating additional research and development jobs and subsequent manufacturing facilities.For these reasons, the legislature hereby establishes a program of business and occupation tax credits for qualified research and development expenditures. The legislature also hereby establishes a tax deferral program for high-technology research and development and pilot scale manufacturing facilities. The legislature declares that these limited programs serve the vital public purposes of incenting expenditures in research and development, supporting, and sustaining as they develop new technologies and products, and creating quality 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.[ 2004 c 2 § 1; 1994 sp.s. c 5 § 1.]
WA Rev Code § 82.63.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.63 - Tax Deferrals for High-Technology Businesses.|82.63.020 - Application—Annual tax performance report—Reports.

RCW 82.63.020 Application—Annual tax performance report—Reports.(1) Application for deferral of taxes under this chapter must be made before initiation of construction of, or acquisition of equipment or machinery for the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. 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.(2) Each recipient of a deferral of taxes 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 82.63.010(7), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.(3) A recipient who must repay deferred taxes under RCW 82.63.045 because the department has found that an investment project is used for purposes other than research and development performed within this state in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, and environmental technology 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 § 37; 2010 c 114 § 140; 2009 c 268 § 3; 2004 c 2 § 4; 1994 sp.s. c 5 § 4.]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.Policy—Application—2009 c 268: See notes following RCW 82.63.090.
WA Rev Code § 82.63.045 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.63 - Tax Deferrals for High-Technology Businesses.|82.63.045 - Repayment not required—Repayment schedule for unqualified investment project—Exceptions.

RCW 82.63.045 Repayment not required—Repayment schedule for unqualified investment project—Exceptions.(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 qualified research and development or pilot scale manufacturing 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 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 82.63.010(7), the lessee is responsible for payment to the extent the lessee has received the economic benefit.(3)(a) Notwithstanding subsection (2) of this section, in the case of an investment project consisting of multiple qualified buildings, the lessee is solely liable for payment of any deferred tax determined by the department to be due and payable under this section beginning on the date the department certifies that the project is operationally complete.(b) This subsection does not relieve the lessors of its obligation to the lessee under RCW 82.63.010(7) to pass the economic benefit of the deferral to the lessee.(4) The department must assess interest at the rate provided for delinquent taxes, but not penalties, retroactively to the date of deferral. 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.(5) 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 § 38; 2010 c 114 § 141; 2009 c 268 § 5; 2004 c 2 § 6; 2000 c 106 § 10; 1995 1st sp.s. c 3 § 13.]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.Policy—Application—2009 c 268: See notes following RCW 82.63.090.Effective date—2000 c 106: See note following RCW 82.32.330.Findings—Effective date—1995 1st sp.s. c 3: See notes following RCW 82.08.02565.
WA Rev Code § 82.63.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.63 - Tax Deferrals for High-Technology Businesses.|82.63.060 - Administration.

RCW 82.63.060 Administration.Chapter 82.32 RCW applies to the administration of this chapter.[ 1994 sp.s. c 5 § 8.]