WAC 261

Repealed by 2003. Credit--Ride-sharing, public transportation, or nonmotorized commuting incentives--Ceiling.

Exemptions and credits for ride sharing, public transportation, and nonmotorized commuting.Effective 6/17/00.

Commute trip reduction incentives.

Commute trip reduction incentives The Department amends WAC 458-20-261 (“Rule 261”) to recognize provisions of ESSB 5024, Chapter 306, Laws of 2013, Sections 718 and 719, 2013 Regular Session; and ESSB 6001, Passed Legislature, Section 707, 2014 Regular Session. The commute trip reduction incentives provided by chapter 82.70 RCW were extended to June 30, 2015. The law was also amended to reduce the fiscal year limitation on the credit for the fiscal year periods beginning July 1, 2013, through June 30, 2016 from $2.75 million to $1.5 million for these final fiscal years.

WAC 458-20-261 Commute trip reduction incentive amended to recognize provisions of ESSB 6001 (Chapter 222, Laws of 2014); and SSB 6333 (Chapter 97, Laws of 2014).

Withdrawal of published determinations The Department has re-issued this ETA to announce that it has withdrawn two Determinations: Det. No. 00-064, 19 WTD 1013. The taxpayer in this determination was a private, for-profit transportation company that provided ride sharing services for persons with special transportation needs (“paratransit services”). It leased paratransit vehicles from a transit authority and requested a refund from PUT under RCW 82.16.047.

Tax credit for Commute Trip Reduction extended for two more years

Commute Trip Reduction Tax Credit extended to July 1, 2024

Commute Trip Reduction Credit Program

Commute Trip Reduction Credit Program - 2005 Updates

Commute Trip Reduction Tax Credit Extended

Commute Trip Reduction Tax Credit Extended to June 2015

PUBLIC UTILITY TAX – B&O TAX -- EXEMPTIONS – RIDE SHARING – SPECIAL TRANSPORTATION NEEDS.A private, for-profit company’s income from operating a transit agency’s paratransit service is not exempt from PUT or B&O tax, because the exemption for companies transporting persons with special transportation needs applies only to companies providing services through public social service agencies or private nonprofit transporters.

Det. 00-064, 19 WTD 1013 (2000). The taxpayer in this determination was a private, for-profit transportation company that provided ride sharing services for persons with special transportation needs (“paratransit services”). It leased paratransit vehicles from a transit authority and requested a refund from PUT under RCW 82.16.047. The determination correctly found that the taxpayer could not claim an exemption from PUT because it was not a qualified paratransit provider. Further, the determination correctly required each provider to separately qualify for the exemption.

PUBLIC UTILITY TAX – B&O TAX -- EXEMPTIONS – RIDE SHARING – SPECIAL TRANSPORTATION NEEDS.Income from operating a transit agency’s paratransit service is not exempt from PUT or B&O tax, because the exemption for companies transporting persons with special transportation needs applies only to public social service agencies or private nonprofit transporters.

RCW 82.70.025: COMMUTE TRIP REDUCTION CREDIT – LATE FILING OF APPLICATION. Where a CTRC application is received late, the legislature has given the Department specific instruction to deny the application. The Department has no discretion to accept an untimely CTRC application.

RCW 82.70.025: COMMUTE TRIP REDUCTION CREDIT – LATE FILING OF APPLICATION. Where a CTRC application is received late, the legislature has given the Department specific instruction to deny the application. The Department has no discretion to accept an untimely CTRC application.