RCW 82A.04.320: Taxable income—Pass-through entity tax payments.

In computing a taxpayer's Washington taxable income, the taxpayer must add to the taxpayer's Washington base income the taxpayer's distributive share of the tax expense incurred by a pass-through entity under RCW 82A.04.520 to the extent the expense has been deducted in calculating the taxpayer's federal adjusted gross income.