82.04.4495 - Credit -- Candy manufacturers. - Washington Statutes

Credit — Candy manufacturers.

(1)(a) Subject to the requirements and limits in this section, candy manufacturers are entitled to a credit against the tax due under this chapter. The credit equals one thousand dollars for:

     (i) Each full-time employment position that has been maintained in this state on a full-time basis for a continuous period of at least twelve consecutive months; or

     (ii) Each full-time equivalent seasonal employee hired by a seasonal employer.

     (b) Once a full-time employment position has been filled, the position does not cease to be maintained for a continuous period solely due to periods in which the position goes vacant, as long as:

     (i) The cumulative period of any vacancies in that position is not more than one hundred twenty days in the twelve consecutive month period for which the position must be filled to earn a credit under this section; and

     (ii) During any vacancy, the employer is training or actively recruiting a replacement permanent, full-time employee for the position.

     (c) For full-time employment positions initially filled before July 1, 2010:

     (i) The twelve consecutive month period for which the position must be filled to earn a credit under this section begins on the later of August 1, 2009, or the date that the employment position was initially filled; and

     (ii) A second credit may be earned if the employment position is maintained on a full-time basis for an additional twelve consecutive month period.

     (2)(a) The credit may only be claimed on a tax return filed electronically with the department using the department's online tax filing service, unless the department grants a waiver for good cause shown. For purposes of this subsection, "good cause" has the same meaning as in RCW 82.32.080(8)(a) (i), (ii), (iii), and (vi) and (b).

     (b) Credit may be claimed only on tax returns originally due after July 31, 2010.

     (c) The department must disallow any credit claimed on tax returns filed with the department after July 31, 2012.

     (3)(a) Credits claimed may not exceed the tax otherwise due under this chapter on the manufacturing and retail or wholesale sale of candy manufactured by the taxpayer.

     (b) No refunds may be granted for credits under this section.

     (c) The credit provided in this section is in addition to any other credit that may be available to the candy manufacturer with respect to the same employment positions.

     (4) No application is necessary for the credit. Candy manufacturers claiming the credit must keep records necessary for the department to verify eligibility under this section.

     (5) A candy manufacturer claiming credit under this section must report to the department as provided in RCW 82.32.534.

     (6) The employment security department must provide to the department such information needed by the department to verify eligibility under this section.

     (7) Pursuant to chapter 43.136 RCW, the citizen commission for performance measurement of tax preferences must schedule the credit under this section for a tax preference review by the joint legislative audit and review committee in 2011.

     (8) For purposes of this section, the following definitions apply:

     (a) "Candy" has the same meaning as in RCW 82.08.0293.

     (b) "Candy manufacturer" means a person that manufactures candy. For purposes of this subsection "manufactures" has the same meaning as "to manufacture" in RCW 82.04.120.

     (c) "Full-time" means a normal work week of at least thirty-five hours.

     (d) "Seasonal employee" means an employee of a seasonal employer who works on a seasonal basis. "Seasonal basis" means a continuous employment period of less than twelve consecutive months.

     (e) "Seasonal employer" means a person who regularly hires more than ten percent of its employees to work on a seasonal basis.

[2010 1st sp.s. c 23 § 908.]

Notes: Contingency -- 2010 1st sp.s. c 23 § 908: "If any provision of section 908 of this act or its application to any person or circumstance is held unconstitutional: (1) Section 908 of this act is considered invalid in its entirety; and (2) section 908 of this act and the application of any provision of that section to any person or circumstance is considered null and void and of no effect." [2010 1st sp.s. c 23 § 909.]

Effective date -- 2010 1st sp.s. c 23: See note following RCW 82.04.4292.

Findings -- Intent -- 2010 1st sp.s. c 23: See notes following RCW 82.04.220.