RCW 50A.15.070
Federal income taxes—Withholding.
(1) If the internal revenue service determines that family or medical leave benefits under this title are subject to federal income tax, the department must advise an employee filing a new application for benefits, at the time of filing such application, that:
(a) The internal revenue service has determined that benefits are subject to federal income tax;
(b) Requirements exist pertaining to estimated tax payments;
(c) The employee may elect to have federal income tax deducted and withheld from the employee's payment of benefits at the amount specified in the federal internal revenue code; and
(d) The employee is permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from benefits must remain in the family and medical leave insurance account until transferred to the federal taxing authority as a payment of income tax.
(3) The commissioner shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.
[ 2019 c 13 § 9; 2017 3rd sp.s. c 5 § 80. Formerly RCW 50A.04.055.]
Structure Revised Code of Washington
Title 50A - Family and Medical Leave
50A.15.010 - Employee eligibility.
50A.15.020 - Benefit—Amount and duration.
50A.15.030 - Employee notice to employer.
50A.15.040 - Application for benefits.
50A.15.050 - Timing of benefit payments—Employer contest of application.
50A.15.060 - Benefit exclusions and disqualifications—Employee penalties.
50A.15.065 - Expiration of leave entitlement.
50A.15.070 - Federal income taxes—Withholding.
50A.15.080 - Child support obligations—Withholding.
50A.15.090 - Repayment and recovery of benefit overpayments.
50A.15.110 - Leave available under other laws—Coordination.
50A.15.120 - Assignment, pledge, or encumbrance of right to benefits due or payable void—Exemptions.
50A.15.130 - Pandemic leave assistance employee grants—Eligibility.