A Washington business and occupation (B&O) tax exemption for certain businesses primarily engaged in providing child care takes effect October 1, 2024. Amounts received for providing care for a period of less than 24 hours are exempt if provided to children that are (i) under 13 years of age or (ii) under 19 years of age with a verified special need or under court supervision. The exemption expires December 31, 2034. Special Notice, Washington Department of Revenue, August 26, 2024