{"data":{"id":"us-wa/rcw-82a.04.230","jurisdiction":"us-wa","citation":"RCW 82A.04.230","heading":"Base income—State and local taxes.","body":"In computing a taxpayer's Washington base income, the taxpayer must add to the taxpayer's federal adjusted gross income:\n(1) Taxes on or measured by net income which have been deducted under the internal revenue code in computing federal adjusted gross income;\n(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.","path":["Title 82A","Chapter 82A.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82A.04.230","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:14Z","sha256":"cf53d824f989b7631d7088bfaa0e7d298da08e5272ae05bccf4671e4da0b907a","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82a.04.220","next":"us-wa/rcw-82a.04.240"},"notice":"GroundRules: Original legal text. Not legal advice."}