Full text of Washington Revised Code of Washington § 82.04.665 — Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.), with citation guidance and answers to common questions.
§ 82.04.665. Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)
(1) This chapter does not apply to any amounts received as the result of sales on a federal military reservation by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adaptive recreational and rehabilitation facility dedicated to the assistance of disabled veterans and members of the armed forces of the United States of America.
(2) For the purposes of this section, "adaptive recreational and rehabilitation facility" means a facility that provides activity modifications, assistive technologies, or other services to allow people with disabilities to participate in recreational activities, sports, or physical rehabilitation efforts.
(3) This section expires January 1, 2035.
Notes
Tax preference performance statement—2024 c 141 ss 2-4: "(1) This section is the tax preference performance statement for the tax preference contained in sections 2 through 4, chapter 141, Laws of 2024. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW
82.32.808(2)(e).
(3) It is the legislature's specific public policy objective to reduce the tax burden on individuals and businesses imposed by the existing business and occupation tax rates.
(4) If the review finds that there is an increase of the utilization of adaptive recreational and rehabilitation facilities by disabled veterans and members of the armed forces of the United States of America then the legislature intends to extend the expiration date of this tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [
2024 c 141 s 1.]
Effective date—2024 c 141: "This act takes effect October 1, 2024." [
2024 c 141 s 5.]
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.04.665
What does Revised Code of Washington § 82.04.665 cover?
Section 82.04.665 ("Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 82.04.665?
A common citation format is "Revised Code of Washington § 82.04.665" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 82.04.665 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
