(1) If the internal revenue service determines that family leave insurance benefits under this chapter are subject to federal income tax, the department must advise an individual filing a new claim for family leave insurance benefits, at the time of filing such claim, that:

     (a) The internal revenue service has determined that benefits are subject to federal income tax;

     (b) Requirements exist pertaining to estimated tax payments;

     (c) The individual may elect to have federal income tax deducted and withheld from the individual's payment of benefits at the amount specified in the federal internal revenue code; and

     (d) The individual is permitted to change a previously elected withholding status.

     (2) Amounts deducted and withheld from benefits must remain in the family leave insurance account until transferred to the federal taxing authority as a payment of income tax.

     (3) The director shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.

[2007 c 357 § 9.]

NOTES:

     Joint legislative task force -- 2007 c 357: See note following RCW 49.86.005.