Exempting child care providers from the business and occupation tax.

HB 1993 exempts child care providers in Washington from paying the 0.484% business and occupation tax on income from caring for children under 13 or under 19 with verified special needs (as defined by state law). The bill modifies tax code to remove this tax for providers primarily operating child care services for short-term care (under 24 hours), applying until January 1, 2035. This directly affects licensed child care centers, home-based providers, and family child care homes serving eligible children. The key provision eliminates a specific tax burden on these providers’ gross proceeds, without changing other tax obligations.