WA People
BILL · 2023–24 SESSION · LATEST VERSION ESSB 6038

SB 6038: Child care tax preference

Reducing the costs associated with providing child care.

Summary

  • Expands the business and occupation tax exemption for child care services for children up to age 7 to children up to age 12 and children up to age 18 who have a verified special need or are under court supervision.
  • Eliminates the annual licensing fee for a child care license imposed and collected by the Department of Children, Youth, and Families.

From the Engrossed Substitute Senate Bill Report (ESSB 6038), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 195, Laws of 2024
  1. IntroducedJan 8, 2024
  2. Out of committeeFeb 5, 2024
  3. Passed SenateFeb 9, 2024
  4. Passed HouseMar 5, 2024
  5. GovernorMar 19, 2024
  6. LawMar 19, 2024
Prime sponsor
Claire Wilson (D-30)
Introduced
January 8, 2024 in the Senate
Last action
March 19, 2024
Session law
Chapter 195, Laws of 2024
Budget
Has a fiscal note
Versions
SB 6038, ESSB 6038

AN ACT Relating to reducing the costs associated with providing child care;

Sponsors

Prime sponsor: Claire Wilson (D-30)

10 co-sponsors (10 Democrats, 0 Republicans)

Liz Lovelett D-40Karen Keiser D-33Patty Kuderer D-48Marko Liias D-21Joe Nguyen D-34T'wina Nobles D-28Emily Randall D-26Jesse Salomon D-32Javier Valdez D-46Lisa Wellman D-41

Votes

Senate · 3rd Reading & Final Passage

Passed February 9, 2024
Version voted on: ESSB 6038
48 Yea 1 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat28100
Republican20000
How each member voted

Yea (48)

Nay (1)

Permalink to this vote

House · Final Passage as Amended by the House

Passed March 5, 2024
Version voted on: ESSB 6038
95 Yea 1 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat58000
Republican37101
How each member voted

Yea (95)

Nay (1)

Excused (1)

Permalink to this vote

Senate · Final Passage as Amended by the House

Passed March 6, 2024
Version voted on: ESSB 6038
46 Yea 1 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat27101
Republican19001
How each member voted

Nay (1)

Excused (2)

Permalink to this vote
1 other recorded vote (amendments, procedural motions)

House · Amendment 1259 by Ormsby (page 2, line 25)

March 5, 2024
Version voted on: ESSB 6038
54 Yea 42 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat54400
Republican03801
How each member voted

Yea (54)

Excused (1)

Permalink to this vote

History

  1. Effective date 10/1/2024. (ESSB 6038)
  2. Chapter 195, 2024 Laws. (ESSB 6038)
  3. Governor signed. (ESSB 6038)
  4. Delivered to Governor. (ESSB 6038)
  5. Speaker signed. (ESSB 6038)
  6. President signed. (ESSB 6038)
  7. Passed final passage; yeas, 46; nays, 1; absent, 0; excused, 2. (ESSB 6038)
  8. Senate concurred in House amendments. (ESSB 6038)
  9. Third reading, passed; yeas, 95; nays, 1; absent, 0; excused, 1. (ESSB 6038)
  10. Rules suspended. Placed on Third Reading. (ESSB 6038)
  11. Floor amendment(s) adopted. (ESSB 6038)
  12. Rules Committee relieved of further consideration. Placed on second reading. (ESSB 6038)
  13. FIN - Executive action taken by committee. (ESSB 6038)
  14. FIN - Majority; do pass. (ESSB 6038)
  15. Referred to Rules 2 Review. (ESSB 6038)
  16. Minority; without recommendation. (ESSB 6038)
  17. HSEL - Majority; do pass. (ESSB 6038)
  18. HSEL - Executive action taken by committee. (ESSB 6038)
  19. Referred to Finance. (ESSB 6038)
  20. First reading, referred to Human Services, Youth, & Early Learning. (ESSB 6038)
  21. Third reading, passed; yeas, 48; nays, 1; absent, 0; excused, 0. (ESSB 6038)
  22. Rules suspended. Placed on Third Reading. (ESSB 6038)
  23. Floor amendment(s) adopted. (ESSB 6038)
  24. 1st substitute bill substituted. (ESSB 6038)
  25. 1st substitute bill substituted.
  26. Placed on second reading by Rules Committee. (ESSB 6038)
  27. Placed on second reading by Rules Committee.
  28. Passed to Rules Committee for second reading. (ESSB 6038)
  29. Minority; without recommendation. (ESSB 6038)
  30. WM - Majority; 1st substitute bill be substituted, do pass. (ESSB 6038)
  31. WM - Majority; 1st substitute bill be substituted, do pass.
  32. Minority; without recommendation.
  33. Passed to Rules Committee for second reading.
  34. First reading, referred to Ways & Means.
  35. Prefiled for introduction.

SB 6038 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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