Base income—Generally.

In computing Washington base income for a taxable year, modifications must be made to the taxpayer's federal adjusted gross income as required under RCW 82A.04.210 through 82A.04.270 and 82A.04.410 through 82A.04.460, unless the modification has the effect of duplicating an item of income or deduction. If an item of income is excluded from federal adjusted gross income, it is excluded from the tax under this chapter unless specifically included as provided in RCW 82A.04.210 through 82A.04.310.[ 2026 c 238 s 301.]Notes:Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.