Behavioral health care B&O tax deductions

This bill:

Creates a B&O tax deduction for health or social welfare organizations, as defined under RCW 82.04.431 , on amounts received as compensation for providing mental health services or substance use disorder treatment services under a government-funded program.

Provides a B&O tax deduction for behavioral health administrative services organizations, as defined under RCW 71.24.025 , for amounts received from the state for distribution to a health or social welfare organization eligible for a deduction under this bill.

Effective April 26, 2021 ( HB 1296 , Chapter 124, Laws of 2021).