{"data":{"id":"us-wa/rcw-82a.04.320","jurisdiction":"us-wa","citation":"RCW 82A.04.320","heading":"Taxable income—Pass-through entity tax payments.","body":"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.","path":["Title 82A","Chapter 82A.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82A.04.320","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:14Z","sha256":"bd18a8c84b52cae22772da6c69d406e199b7650f3ea4908375c1d3f944dba2b7","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82a.04.310","next":"us-wa/rcw-82a.04.330"},"notice":"GroundRules: Original legal text. Not legal advice."}