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.
Structure Revised Code of Washington
Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.
82.62.020 - Application for tax credits—Contents.
82.62.030 - Allowance of tax credits—Limitations—Expiration.
82.62.045 - Tax credits for eligible business projects in designated community empowerment zones.
82.62.060 - Employment and wage determinations.
82.62.070 - Applicability of general administrative provisions.
82.62.080 - Applications, reports, and other information subject to disclosure.