RCW 82A.04.230: Base income—State and local taxes.

In computing a taxpayer's Washington base income, the taxpayer must add to the taxpayer's federal adjusted gross income:

(1) Taxes on or measured by net income which have been deducted under the internal revenue code in computing federal adjusted gross income;

(2) The amount of taxes paid or accrued which have been deducted for federal purposes, but for which either a business and occupation tax credit or public utility tax credit, or both, is allowed.