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S-1035.1 SUBSTITUTE SENATE BILL 5396 State of Washington 67th Legislature 2021 Regular Session By Senate Housing & Local Government (originally sponsored by Senators Lovelett, Saldaña, Conway, Das, Kuderer, Nguyen, and Wilson, C.) READ FIRST TIME 02/12/21.
S-0583.2 SENATE BILL 5396 State of Washington 67th Legislature 2021 Regular Session By Senators Lovelett, Saldaña, Conway, Das, Kuderer, Nguyen, and Wilson, C.
Read first time 02/01/21.
Referred to Committee on Housing & Local Government.
The exemption is provided for all housing units in the development and is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department by rule.
The exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department by rule.
(2) The exemption provided in this section for ((agricultural employee)) farmworker housing provided ((to)) on a year-round p.
(2) The exemption provided in this section for ((agricultural employee)) farmworker housing provided ((to)) on a year-round ((employees of the agricultural employer,)) basis only applies if p.
1 SSB 5396 ((employees of the agricultural employer,)) basis only applies if that housing is built to the current building code for single-family or multifamily dwellings according to the state building code, chapter 19.27 RCW.
1 SB 5396 that housing is built to the current building code for single-family or multifamily dwellings according to the state building code, chapter 19.27 RCW.
(4) The exemption provided in this section does not apply to housing built for the occupancy of an employer, family members of an employer, or persons owning stock or shares in a farm partnership or corporation business.
(4) The exemption provided in this section does not apply to housing built for the occupancy of an employer, family members of an employer, ((or)) persons owning stock or shares in a farm partnership or corporation business, or workers in the United States on an H-2A visa under the United States citizenship and immigration services.
The exemption provided in this section does not apply to housing built exclusively for workers in the United States on an H-2A visa under the United States citizenship and immigration services.
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(ii) Delivering to storage, market, or a carrier for transportation to market or to processing any agricultural or aquacultural commodity;
2 SSB 5396 (ii) Delivering to storage, market, or a carrier for transportation to market or to processing any agricultural or aquacultural commodity;
(c) "Farmworker" means a single person, family, or unrelated persons living together with incomes derived from farm work of at least $3,000 per year.
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2 SB 5396 (c) "Farmworker" means a single person, family, or unrelated persons living together with incomes derived from farm work of at least $3,000 per year.
501(c)), or for- profit provider of housing for housing ((agricultural employees)) farmworkers on a year-round or seasonal basis, including bathing, food handling, hand washing, laundry, and toilet facilities, single- family and multifamily dwelling units and dormitories, and includes labor camps under RCW 70.114A.110.
501 (c)), or for- profit provider of housing for housing ((agricultural employees)) farmworkers on a year-round or seasonal basis, including bathing, food handling, hand washing, laundry, and toilet facilities, single- family and multifamily dwelling units and dormitories, and includes labor camps under RCW 70.114A.110.
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(1) The provisions of this chapter shall not apply in respect to the use of tangible personal property that becomes an ingredient or component of buildings or other structures, in which at least 50 percent of housing units are used as ((agricultural employee)) farmworker housing, during the course of constructing, repairing, p.
3 SSB 5396 (1) The provisions of this chapter shall not apply in respect to the use of tangible personal property that becomes an ingredient or component of buildings or other structures, in which at least 50 percent of housing units are used as ((agricultural employee)) farmworker housing, during the course of constructing, repairing, decorating, or improving the buildings or other structures by any person.
3 SB 5396 decorating, or improving the buildings or other structures by any person.
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(2) The legislature categorizes these tax preferences as ones intended to induce certain designated behavior by taxpayers as indicated in RCW 82.32.808(2)(a).
4 SSB 5396 (2) The legislature categorizes these tax preferences as ones intended to induce certain designated behavior by taxpayers as indicated in RCW 82.32.808(2)(a).
(4) If a review finds that new farmworker housing is developed utilizing these preferences, then the legislature intends to extend the expiration date of these tax preferences.
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4 SB 5396 (4) If a review finds that new farmworker housing is developed utilizing these preferences, then the legislature intends to extend the expiration date of these tax preferences.
5 SSB 5396
5 SB 5396
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