Wash. Rev. Code » Title 82 · Chapter 82.04
Revised Code of Washington

Wash. Rev. Code § 82.04.4297 (2026)

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
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.
[ 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. Formerly RCW 82.04.430(16).]

Notes:

Application—2011 1st sp.s. c 19: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [ 2011 1st sp.s. c 19 s 4.]
Findings—Refund of taxes—Effective date—2002 c 314: See notes following RCW 82.04.4311.
Findings—2001 2nd sp.s. c 23: "The legislature finds that the deduction under the business and occupation tax statutes for compensation from public entities for health or social welfare services was intended to provide government with greater purchasing power when government provides financial support for the provision of health or social welfare services to benefited classes of persons. The legislature also finds that both the legislature and the United States congress have in recent years modified government-funded health care programs to encourage participation by beneficiaries in highly regulated managed care programs operated by persons who act as intermediaries between government entities and health or social welfare organizations. The legislature further finds that the objective of these changes is again to extend the purchasing power of scarce government health care resources, but that this objective would be thwarted to a significant degree if the business and occupation tax deduction were lost by health or social welfare organizations solely on account of their participation in managed care for government-funded health programs. In keeping with the original purpose of the health or social welfare deduction, it is desirable to ensure that compensation received from government sources through contractual managed care programs also be deductible." [ 2001 2nd sp.s. c 23 s 1.]
Effective date—2001 2nd sp.s. c 23: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [July 13, 2001]." [ 2001 2nd sp.s. c 23 s 4.]
Intent—1980 c 37: See note following RCW 82.04.4281.
"Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined: RCW 82.04.431.
Notes of Decisions
Cited in 9 cases, 1986–2020 · leading case: Grp. Health Coop. of Puget Sound, Inc. v. Dep't of Revenue, 722 P.2d 787 (Wash. 1986).
Sort: Relevance Newest Treatment
Grp. Health Coop. of Puget Sound, Inc. v. Dep't of Revenue, 722 P.2d 787 (Wash. 1986). · cites it 8× “It seeks a refund of business and occupation taxes based on a deduction allowed public entities for health or social welfare services rendered, pursuant to RCW 82.04.4297. The first challenge to Group Health is that its executives are not paid salaries comparable to salaries…”
Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010). · cites it 9× “We hold that under the plain language of former RCW 82.04.4297 (1988), Medicare beneficiaries and Medigap insurers are not instrumentalities of the United States when they pay patient copayments and deductibles.”
St. Joseph Gen. Hosp. v. Dep't of Revenue, 158 Wash. App. 450 (Wash. Ct. App. 2010). · cites it 8× “The hospital argues that, under the plain language of former RCW 82.04.4297 (1988), Medicare beneficiaries and Medigap insurers act as instrumentalities of the United States when they pay patient copayments and deductibles.”
Skagit Pub. Hosp. v. Dept. of Revenue, 242 P.3d 909 (Wash. Ct. App. 2010). · cites it 10× “We hold that under the plain language of former RCW 82.04.4297 (1988), Medicare beneficiaries and Medigap insurers are not instrumentalities of the United States when they pay patient copayments and deductibles.”
St. Joseph Gen. Hosp. v. Dept. of Revenue, 242 P.3d 897 (Wash. Ct. App. 2010). · cites it 9× “The hospital argues that, under the plain language of former RCW 82.04.4297 (1988), Medicare beneficiaries and Medigap insurers act as instrumentalities of the United States when they pay patient copayments and deductibles.”
Whidbey Gen. Hosp. v. Dep't of Revenue, 143 Wash. App. 620 (Wash. Ct. App. 2008). · cites it 31× “¶2 We hold that military members are not “employees” for purposes of RCW 82.04.4297 and that CHAMPUS is a government entitlement program for the benefit of military members.”
Whidbey Gen. Hosp. v. State, 180 P.3d 796 (Wash. Ct. App. 2008). · cites it 32× “¶ 2 We hold that military members are not "employees" for purposes of RCW 82.04.4297 and that CHAMPUS is a government entitlement program for the benefit of military members.”
Pharmacy Corp. Of Am. v. State Revenue (Wash. Ct. App. 2020). · cites it 2× “2 Throughout the proceedings below, PharMerica also claimed it was entitled to a tax refund because it claimed a deduction for “compensation from public entities for health or social welfare services” under RCW 82.04.4297. PharMerica is not appealing the denial of its refund…”
Peacehealth St. Joseph Med. Ctr. v. Dep't of Revenue (Wash. 2020). · cites it 2× “97557-4 FACTS In 1980, the legislature enacted former RCW 82.04.4297, which created a B&O tax exemption for “amounts received from the United States” or “from the state of Washington .”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.