{"data":{"id":"us-wa/rcw-82a.04.330","jurisdiction":"us-wa","citation":"RCW 82A.04.330","heading":"Taxable income—Capital construction fund for vessel improvements or acquisition.","body":"In computing a taxpayer's Washington taxable income, the taxpayer may deduct from the taxpayer's Washington base income the amount deposited in a capital construction fund under section 7518 of the internal revenue code if the amount has reduced the taxpayer's federal taxable income for the taxable year.","path":["Title 82A","Chapter 82A.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82A.04.330","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:14Z","sha256":"69e8d3b3d35015467058102f94649423b5198dbf543c9dcd79b69065f9325b13","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82a.04.320","next":"us-wa/rcw-82a.04.340"},"notice":"GroundRules: Original legal text. Not legal advice."}