{"data":{"id":"us-wa/rcw-82a.04.220","jurisdiction":"us-wa","citation":"RCW 82A.04.220","heading":"Base income—State and local obligations.","body":"In computing a taxpayer's Washington base income, the taxpayer must add to the taxpayer's federal adjusted gross income any income that has been excluded under section 103 of the internal revenue code in computing federal adjusted gross income, except interest on obligations of the state of Washington or political subdivisions of the state of Washington.","path":["Title 82A","Chapter 82A.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82A.04.220","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:14Z","sha256":"62377e366211b1dc7ee9d961df6da8d2e062c7bcc5b91b7484e8875009f250c5","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82a.04.210","next":"us-wa/rcw-82a.04.230"},"notice":"GroundRules: Original legal text. Not legal advice."}