1. (1) If the internal revenue service determines that family or medical leave benefits under this title are subject to federal income tax, the department must advise an employee filing a new application for benefits, at the time of filing such application, that:

   1. (a) The internal revenue service has determined that benefits are subject to federal income tax;
   2. (b) Requirements exist pertaining to estimated tax payments;
   3. (c) The employee may elect to have federal income tax deducted and withheld from the employee's payment of benefits at the amount specified in the federal internal revenue code; and
   4. (d) The employee is permitted to change a previously elected withholding status.
2. (2) Amounts deducted and withheld from benefits must remain in the family and medical leave insurance account until transferred to the federal taxing authority as a payment of income tax.
3. (3) The commissioner shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.

[ 2019 c 13 s 9; 2017 3rd sp.s. c 5 s 80. Formerly RCW 50A.04.055.]