Washington § 82A.04.140 - Credit — Pass-through entity tax payments.

Full text of Washington Revised Code of Washington § 82A.04.140 — Credit — Pass-through entity tax payments., with citation guidance and answers to common questions.

§ 82A.04.140. Credit — Pass-through entity tax payments.

(1) Beginning in tax year 2028 for taxes due in 2029, a nonrefundable credit is allowed against taxes due under this chapter for the amount of the tax expense incurred by a pass-through entity under RCW 82A.04.520 attributable to the owner as provided in RCW 82A.04.520(3). For a resident, the credit under this section must be reduced by the amount of any credit claimed under RCW 82A.04.110 based on the same Washington taxable income.
(2) The credit claimed under this section for a taxable year may not exceed the tax otherwise due under this chapter for that taxable year. Unused credit may not be carried forward or backward to another taxable year. No refunds may be granted for unused credit under this section.
[ 2026 c 238 s 206.]

Notes

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82A.04.140

What does Revised Code of Washington § 82A.04.140 cover?

Section 82A.04.140 ("Credit — Pass-through entity tax payments.") 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 § 82A.04.140?

A common citation format is "Revised Code of Washington § 82A.04.140" (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.

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