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Bills that have passed the Legislature are shown in bold text with an * preceding them.

TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC.  TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC. RSS Feed
               (See also LEGISLATIVE AUDIT AND REVIEW COMMITTEE, JOINT (JLARC); TAXES - PUBLIC UTILITY TAX)
Accessory dwelling units, construction of, property tax exemption, when: SB 5033, SSB 5033
Accessory dwelling units, low-income rental, as physical improvements to single-family dwellings, property tax exemption, when: HB 1841, ESHB 1841
Adult family homes, for persons with developmental disabilities, nonprofit-owned property for, property tax exemption: HB 1789, SHB 1789, SB 5935
Affordable housing, multi-family property tax exemption for multi-unit residential structures and units converted to: ESB 5832
Airplanes/components, commercial, manufacturers/processors for hire of, lowering B&O tax rate: SB 5957
Airplanes/components, commercial, manufacturers/processors for hire of, lowering B&O tax rate to 0.00: SB 5422, SB 5440, SB 5769
Alternative fuel vehicles and electric vehicles, certain tax preferences involving, role of general fund in supporting: HB 2119, SHB 2119, SB 5974, * ESSB 5974, CH 182 (2022)
Alternative fuel vehicles, various tax preferences for: HB 1503, HB 2119, SHB 2119, SB 5000, SSB 5000, * 2SSB 5000, CH 171 (2021), SB 5974, * ESSB 5974, CH 182 (2022)
Annexation sales tax credit, qualifying by annexing unincorporated territory within urban growth area: SSB 5368
Annexation sales tax credit, qualifying by annexing unincorporated territory within urban growth area, when: * 2SSB 5368, CH 312 (2021) PV
Bad debts of buyers, B&O tax deduction and sales/use tax credit/refund for sellers for, narrowing: HB 1539
Behavioral health administrative services organizations, B&O tax deduction for: * HB 1296, CH 124 (2021)
Bowling alleys, proprietors of, making retail sales, B&O tax preferential rate: HB 1299
Breast pumps/repair/parts/supplies, sales and use tax exemptions: HB 1535
Broadband service, providing to unserved areas via infrastructure, tax credits against capital costs: SB 5110
Broadband, low earth orbit satellites and wireline/wireless connections, tax preferences to support/facilitate: HB 1702
Bullion, precious metal or monetized, as intangible personal property, property tax exemption: HB 1417
Bullion, precious metal or monetized, sale of, B&O tax exemption: HB 1417
Businesses, economic impacts of COVID pandemic on, B&O tax credit: HB 1012
Businesses, economic impacts of COVID pandemic on, B&O tax deferral: HB 1188
Businesses, new, B&O tax exemption for: SB 5557
Businesses, small, economic impacts of COVID-19, B&O tax relief during small business excise tax relief period: SB 5398
Businesses, small, small business tax credit, increasing: SB 5980, * ESSB 5980, CH 295 (2022)
Businesses, start-up, B&O tax exemption for, when: HB 2114
Captive insurers, exempting from B&O taxation, when: SB 5315, SSB 5315, * 2SSB 5315, CH 281 (2021)
Carbon pollution tax, on sales/use of fossil fuels by EITE industries, tax credits in connection with, when: HB 1534
Clay targets, sales and use tax exemptions: SB 5187
Clean fuels production facilities, sales/use tax deferral: HB 1988, SHB 1988, * 2SHB 1988, CH 185 (2022), SB 5744, SSB 5744
Commute trip reduction incentives, tax credits for large employers implementing, role of general fund in supporting: HB 2119, SHB 2119, SB 5974, * ESSB 5974, CH 182 (2022)
Commuter ride sharing, passenger vehicles for, sales/use tax preferences, discontinuing: HB 1528
Commuter ride sharing, renaming as ride sharing, for purposes of certain excise tax preferences: HB 1514, * SHB 1514, CH 135 (2021), SB 5457
Computer data centers, sales/use tax exemption, broadening eligibility and extending expiration: HB 1459, SB 5262, SSB 5262
Computer data centers, sales/use tax exemption, in counties with certain population, when: HB 1473, HB 1846, * ESHB 1846, CH 267 (2022) PV, SB 5414
Cooperatives, limited equity, providing owned housing for low-income persons, property tax exemption: HB 1350, * SB 5713, CH 93 (2022)
COVID-19, economic impacts of, B&O tax deferral to address: HB 1188
COVID-19, economic impacts of, B&O tax exemption for eligible businesses to address: HB 1520
COVID-19, grants addressing impacts, B&O/public utility tax exemptions: HB 1002
COVID-19, grants addressing impacts, B&O/public utility/retail sales tax exemptions: HB 1095, * SHB 1095, CH 4 (2021)
COVID-19, paid sick or emergency child care leave requirements, employers meeting, tax credits for: SB 5115
Credit card processing companies, B&O tax exemption for certain amounts for, when: SB 5459
Custom farming services, persons performing for a farmer, B&O tax exemption for: HB 1380, SHB 1380
Custom farming services, persons performing, persons doing certain hauling for, public utility tax exemption: HB 1380, SHB 1380
Customized employment training program, B&O tax credit, extending: HB 1033, SHB 1033, * 2SHB 1033, CH 116 (2021)
Data centers, sales/use tax exemption, broadening eligibility, modifying further, and extending expiration: HB 1846, * ESHB 1846, CH 267 (2022) PV
Diapers, adult and baby, sales and use tax exemptions: ESB 5309, SB 5915
Diapers/diaper services, infant/toddler/child, sales and use tax exemptions: HB 1535
Electric or hybrid vehicles, purchase or use by rental car company, sales and use tax exemptions: HB 1572
Electric vehicles and alternative fuel vehicles, certain tax preferences involving, role of general fund in supporting: HB 2119, SHB 2119, SB 5974, * ESSB 5974, CH 182 (2022)
Electric vehicles, various tax preferences for: HB 2119, SHB 2119, SB 5974, * ESSB 5974, CH 182 (2022)
Electric vehicles, with hydrogen fuel cell, sales/use tax exemptions: SB 5000, SSB 5000, * 2SSB 5000, CH 171 (2021)
Energy conservation payments by BPA to utilities as credits, B&O tax exemption, when: * SB 5008, CH 226 (2021)
Engineers, state-funded road projects, firm payments on subcontracts to separate firm, B&O tax deduction: HB 1522
Equitable access to credit program, contributions to, B&O tax credit for: HB 1015, SHB 1015, * E2SHB 1015, CH 189 (2022)
Estate tax credits, for student scholarship organizations: SB 5200
Exemption report, by department of revenue, updating and modernizing: SB 5216
Farmers markets, nonprofit conducting activities related to, property tax exemption, when: HB 1906, HB 1967, SHB 1967
Farmers markets, property owned by certain nonprofits and used for, property tax exemption: HB 1906, HB 1967, SHB 1967, * SB 5505, CH 84 (2022)
Farming services, custom, person performing or hauling for person performing, tax exemptions for, when: * HB 1641, CH 119 (2022)
Farmworkers, temporary housing for, sales/use tax exemptions for, expanding: SB 5396, SSB 5396, * 2SSB 5396, CH 250 (2021)
Federal tax credit programs, new markets/rehabilitation/others, low-income school district participation to finance facilities: SB 5181, SSB 5181
Financial institutions, certain investment interest, B&O tax deduction, eliminating: SB 5138
Fire departments, fire suppression vehicles with emissions or fuel reduction technology, sales/use tax exemptions: HB 1479
Food manufacturing/selling of manufactured food products, B&O tax exemptions, removing expiration of: HB 1858
Foods, prepared, sold by grocery stores, sales and use tax exemptions: HB 1535
Fossil fuels, bankers of, paying climate resiliency and mitigation surcharge, reducing B&O tax surcharge/surtax rate for: SB 5967
Fossil fuels, certain tax preferences for fossil fuel products, terminating: HB 1537
Fruit/vegetables, manufacturer B&O tax exemption, employment/labor/civil rights adjudications disclosure for: HB 1285, SB 5281
Gold star family member, principal residence of, property tax exemption for: HB 1636
Hauling, agricultural products or farm machinery/equipment, for farmer, public utility tax exemption: HB 1380, SHB 1380
Health and social welfare organizations, providing behavioral health treatment, B&O tax deduction for: * HB 1296, CH 124 (2021)
Health benefit exchange, B&O tax exemption for, eliminating expiration date of: * HB 1765, CH 73 (2022), SB 5654
Health trust, whole Washington, credit against income tax withheld: SB 5204
Highway projects, motor vehicle fund-supported, sales/use tax exemptions for persons/DOT/local government: SB 5467
Historic automobile museums, deferred sales/use tax payments, forgiving first two payments due to COVID-19 pandemic: HB 2108, SB 5950
Hog fuel, sales and use tax exemptions, extending expiration of: HB 1387, HB 1924
Hog fuel, sales of, sales/use tax exemptions, extending expiration of: SB 5239
Homes, single-family dwellings, damaged by natural disaster, improvements to, property tax exemption: * ESB 5454, CH 192 (2021)
Hospitality industry, certain businesses making certain retail sales, B&O tax preferential rate: HB 1299
Hospitality industry, new employees hired for new positions, B&O tax credits for: SB 5515, SSB 5515
Host homes, with host home programs, real property used as, property tax exemption: HB 1175
Host homes, with host home programs, real property used as, state property tax exemption: ESHB 1175
Housing, affordable owned, provided for low-income persons by low equity cooperatives, property tax exemption: HB 1350, * SB 5713, CH 93 (2022)
Housing, affordable rental, incentive program and property tax exemption: HB 1035
Housing, affordable rental, real property sale/transfer for, real estate excise tax exemption: HB 1643, SB 5642
Housing, affordable, multi-family property tax exemption for multi-unit residential structures in RTAs, expanding: SB 5287, SSB 5287, * E2SSB 5287, CH 187 (2021)
Housing, affordable, properties selling/renting 25% of units to nonprofits/local government, property tax exemption: SB 5287, SSB 5287, * E2SSB 5287, CH 187 (2021)
Housing, affordable, real property sale/transfer for, real estate excise tax exemption: * ESHB 1643, CH 199 (2022), SSB 5642
Housing, affordable/workforce, state sales tax remittance under infrastructure program: HB 1966
Housing, American dream homes, low-income single-family, use tax exemption and B&O tax credit: SB 5189, SSB 5189, SB 5986
Housing, for school district employees, leasehold excise tax exemption: SB 5043
Housing, low-income, nine percent low-income housing tax credit program, private developer participation, increasing: SB 5759
Hybrid or electric vehicles, purchase or use by rental car company, sales and use tax exemptions: HB 1572
Hydrogen, electrolytic, production facilities for, adding to certain tax exemptions for renewable hydrogen production: SB 5910
Hydrogen, electrolytic/renewable, or carriers for, production facilities, sales/use tax deferral: SHB 1988, * 2SHB 1988, CH 185 (2022)
Hydrogen, electrolytic/renewable, production facilities, sales/use tax deferral: HB 1988, SB 5744, SSB 5744
Hydrogen, electrolytic/renewable, sales of electricity to production businesses for, public utility tax exemption: SB 5910
Hydrogen, green electrolytic, electricity sales to businesses producing/processing, public utility tax exemption: HB 1792, SHB 1792
Hydrogen, green electrolytic, production facilities as "electric vehicle infrastructure" for sales/use/leasehold tax exemptions: HB 1569, HB 1792, SHB 1792, * SSB 5910, CH 292 (2022)
Hydrogen, green electrolytic, production facilities, adding to tax exemptions for renewable hydrogen production: * SSB 5910, CH 292 (2022)
Hydrogen, renewable, certain tax exemptions and production and sales by cities: HB 1792, SHB 1792
Hydrogen, renewable, electricity sales to businesses producing/processing, public utility tax exemption: HB 1792, SHB 1792
Industrial/manufacturing facilities, new construction of, in targeted urban areas, property tax exemption: * EHB 1386, CH 218 (2021)
Industrial/manufacturing facilities, new construction/targeted urban areas, property tax exemption, extending eligibility: SB 5792, * ESB 5849, CH 172 (2022)
Interest/investment earnings, on public funds, public depositaries receiving, B&O tax deduction for: HB 1531, SB 5445
Interstate 405 corridor project, state route number 167 and, sales/use taxes deferral for persons involved in: * EHB 1990, CH 274 (2022), SB 5705
Investment income, B&O tax deduction for, restricting to individuals: HB 1111
Investment projects in high unemployment counties, sales/use tax deferral for: SB 5029, SSB 5029, SB 5792
Investment projects, manufacturing/research and development, in certain counties, sales/use tax deferral program: * ESB 5901, CH 257 (2022) PV
Investment projects, small or advanced nuclear reactors, sales/use tax deferrals, extending expiration of: SB 5244
Job seekers, hard-to-place, B&O and public utility tax credits for employers hiring: SB 5358, SSB 5358, SB 5954, SB 5986
Lodging facilities, housing long-term guests under eviction moratorium, property tax exemption: SB 5556
Main street program, tax credit for contributions to, additional credit on top of: HB 1279, * SHB 1279, CH 112 (2021)
Manufactured or mobile homes, property tax exemptions, when: HB 1409
Manufactured/mobile home community landlords, property tax exemption for, when: SB 5319
Manufactured/mobile home community landlords, property tax exemption program exemption for: HB 1248
Manufactured/mobile home community tenants, property tax exemption program additional exemption for: HB 1247
Manufacturers and processors for hire, lowering B&O tax rate to 0.00: SB 5422, SB 5440, SB 5769
Manufacturers and processors for hire, various, lowering B&O tax rates: SB 5957
Manufacturers, various, lowering B&O tax rates: HB 1858
Manufacturing operations, zero emissions vehicles/renewable electricity/clean fuels, sales/use tax deferral: HB 1988, SHB 1988, * 2SHB 1988, CH 185 (2022), SB 5744, SSB 5744
Manufacturing/research and development, investment projects in certain counties, sales/use tax deferral program: * ESB 5901, CH 257 (2022) PV
Marijuana, medical use, excise tax exemption for sales, when: SB 5004, ESSB 5004
Marijuana, medical use, sales/use tax exemption, excluding products with artificial/synthetically derived cannabinoids from: SHB 1668, 2SHB 1668, HB 2122, SB 5983
Mobility enhancing equipment, sales and use tax exemptions: SB 5324
Motion picture competitiveness program, contributions to, B&O tax credit for, modifying: HB 1914, * ESHB 1914, CH 270 (2022), SB 5640, SB 5760, SSB 5760
Motor vehicle dealers, cash incentives from manufacturers for retail sales, B&O tax deduction for: * HB 1495 (2021) V
Motor vehicle fuel, exported after production in WA, tax exemption for, repealing and replacing with credit system: HB 2119, SHB 2119, SB 5974
Newspaper business, family-owned interests in a, estate tax deduction for: HB 1465
Newspapers, publishing and/or printing of, B&O tax exemption: HB 2111, SB 5541
Nonprofit organizations, property tax exemptions, eligibility for, expanding: HB 1906
Nonprofit organizations, real/personal property owned by, property tax exemption when exempt from federal taxes: HB 1906
Nuclear technology, small or advanced reactors, as eligible investment projects, sales/use tax deferrals: SB 5244
Outdoor power equipment, zero emission equipment, retail sales tax and use tax exemptions for: HB 1918, SHB 1918, 2SHB 1918
Packing materials, renting or leasing through sharing and reuse program, sales and use tax exemption: HB 1830, SHB 1830
Parks and recreation commission-owned facilities, on national/state registers, leasehold excise tax exemption: * HB 2058, CH 147 (2022)
Payment card processing companies, B&O tax exemption for certain amounts for, when: ESSB 5459
Personal property, exempting up to one hundred thousand dollars from taxation: HB 1819, HJR 4208, SB 5960, SJR 8213
Personal protective equipment, manufacturer B&O tax exemption and sales/use tax exemptions: HB 1489
Preferences, claimed by local government entities and nonprofit organizations, disclosure of: SB 5216
Preferences, generally, data collection standards and benefits/outcomes analysis, improving: SB 5216
Prescription drugs, warehousing/reselling, preferential B&O tax rate, eliminating to provide SUD recovery funding: HB 2091, SB 5952
Processors for hire and manufacturers, lowering B&O tax rate to 0.00: SB 5422, SB 5440, SB 5769
Processors for hire and manufacturers, lowering B&O tax rates: HB 1858
Processors for hire and manufacturers, various, lowering B&O tax rates: SB 5957
Property tax exemption program, for seniors/veterans/retired-disabled, various provisions: HB 1247, HB 1248, HB 1438, * SHB 1438, CH 220 (2021), SB 5216, SB 5290, SB 5305, SB 5337, SSB 5337, SB 5391, SB 5802, SB 5913
Property tax exemption structure, nonprofits not benefitting from, work group on, convening: HB 1967
Property tax exemption, for all real property owned by persons 75 or older: SB 5289
Property tax exemption, for improvements to single-family dwellings damaged by natural disaster: * ESB 5454, CH 192 (2021)
Property tax exemption, property owned by certain nonprofits and used for farmers market: * SB 5505, CH 84 (2022)
Property tax exemptions, application or renewal declaration, penalty for late filing, repealing: SB 5113
Property taxes, state, homestead exemption from: HB 1579, SB 5463, SB 5769
Property taxes, state, homestead exemption from, constitutional amendment to allow: SJR 8206
Property taxes, state, residential real property exemption from, when: HB 1579, SB 5463, SB 5769
Property taxes, state, residential real property exemption from, when, constitutional amendment for: HB 1494, SHB 1494, HJR 4204, SJR 8206
Property taxes, state/school enrichment, single-family homes with children home-/private-schooled, exemption: SB 5257
Property taxes, when property used for business purposes experiences revenue reduction, tax deferral: HB 1332, SB 5402
Property taxes, when property used for business purposes experiences revenue reduction, tax deferral via payment plan: * ESHB 1332, CH 73 (2021)
Property taxes/assessments, deferral program, for seniors and retired-disabled persons, various provisions: SB 5290, SB 5802
Renewable energy system cost recovery program, solar project preferences: HB 1814, SHB 1814, * 2SHB 1814, CH 212 (2022)
Renewable resources, storage facilities for electricity from, sales/use tax deferral: HB 1988, SB 5744
Rental car companies, electric or hybrid vehicle purchase or use by, sales and use tax exemptions: HB 1572
Research and development tax incentives, JLARC review of: SB 5216
Restaurants, that ceased engaging in business during pandemic, pandemic tax forgiveness for: HB 2133
Ride sharing, commuter ride sharing renamed as, expanding sales/use/motor vehicle excise tax exemptions eligibility of: HB 1514, * SHB 1514, CH 135 (2021), SB 5457
Ride sharing, commuter, passenger vehicles for, sales/use tax preferences, discontinuing: HB 1528
Road usage charge program, certain tax preferences in connection with phased implementation of: HB 2026
Salmon, restoration, grants for, B&O tax deduction and sales tax exemption for: * ESB 5220, CH 143 (2021)
School construction, qualifying, labor/materials used for, sales/use tax exemptions: HB 1235
School district employees, housing for, leasehold excise tax exemption: SB 5043
Semiconductor materials, manufacturing/processing of, lowering B&O tax rate: HB 1858
Semiconductor materials, manufacturing/processing of, removing contingency for existing B&O tax rate: SB 5957
Shop local and save sales and use tax holiday, one-time one-day exemption for certain items, creating: ESHB 2018
Shop local and save sales and use tax holiday, one-time three-day exemption for certain items, creating: HB 2018
Solar canopies, commercial property with parking lot or other area for, sales/use tax deferral, when: SB 5714, * ESSB 5714, CH 161 (2022)
Solar energy systems, community and shared commercial solar projects, preferences: HB 1814, SHB 1814, * 2SHB 1814, CH 212 (2022)
Solar energy systems, community solar incentive program, establishing, public utility tax credit: HB 1814, SHB 1814, * 2SHB 1814, CH 212 (2022)
Solar energy, manufacturers of systems and components, preferential B&O tax rate, extending expiration of: SB 5792, * ESB 5849, CH 172 (2022)
Solar/wind energy facilities, property taxes, exemption from and payment of fee in lieu of, when: HB 1921
State route number 167 and Interstate 405 corridor project, sales/use taxes deferral for persons involved in: * EHB 1990, CH 274 (2022), SB 5705
State route number 520, construction of bridge replacement/HOV project, sales/use tax deferral, extending period of: * HB 2024, CH 144 (2022), SB 5899
Storage facilities, electricity or renewable/green electrolytic hydrogen, or carriers for, sales/use tax deferral: SHB 1988, * 2SHB 1988, CH 185 (2022)
Storage facilities, electricity or renewable/green electrolytic hydrogen, sales/use tax deferral: SSB 5744
Storage facilities, for renewable resource electricity, sales/use tax deferral: HB 1988, SB 5744
Student scholarship organizations, for private schools/tutoring services scholarships, tax credits for: SB 5200
Tacoma Narrows toll bridge project deferred sales taxes, early full payment of: HB 2028
Tangible personal property, of new residents/nonresident armed forces members, expanding use tax exemption: HB 1112
Timber and timber products, business of selling, lowering B&O tax rates: HB 1858
Timber, extraction and products manufacturing and processing for hire, lowering B&O tax rates: HB 1858, SB 5957
Transportation businesses, urban/motor/log, railroad/tugboat, and public service, lowering public utility tax rates: HB 1858
Transportation-related tax incentives, funding via operating budget, when: HB 1603
Underdeveloped property, in targeted urban areas, redevelopment of, sales/use tax deferral program for: * E2SSB 5755, CH 241 (2022)
Undeveloped or vacant property, in targeted urban areas, redevelopment of, sales/use tax deferral program for: SB 5755, SSB 5755
Unmanned aircraft systems, commercial, adding to "commercial airplane" for certain tax preferences: HB 1470, SB 5350
Urban growth areas, annexation of unincorporated territory within, qualifying for annexation sales tax credit: SSB 5368
Urban growth areas, annexation of unincorporated territory within, qualifying for annexation sales tax credit, when: * 2SSB 5368, CH 312 (2021) PV
Utilities, public utility tax credit in connection with customer payment plans and partial arrearages forgiveness: SB 5472
Vacant or undeveloped property, in targeted urban areas, redevelopment of, sales/use tax deferral program for: SB 5755, SSB 5755
Vapor products, taxed at wholesale level prior to new effective date, tax credit, when: HB 1345, SB 5266
Vegetables/fruit, manufacturer B&O tax exemption, employment/labor/civil rights adjudications disclosure for: HB 1285, SB 5281
Veterans/spouses of veterans or military members, businesses hiring, tax credits for: HB 1677
Wealth tax, Washington state, certain exemptions and credits in connection with: HB 1406, SHB 1406, SB 5426
Wind/solar energy facilities, property taxes, exemption from and payment of fee in lieu of, when: HB 1921
Wineries, small, liquor excise tax on sales, exemption: HB 1116, SB 5001
Working families' tax exemption, providing sales/use tax exemption, annual remittance reductions rate adjustment: * HB 1888, CH 33 (2022)
Working families' tax exemption, providing sales/use tax exemption, clarifications/technical corrections: * EHB 2096, CH 41 (2022), SB 5963
Working families' tax exemption, providing sales/use tax exemption, expanding eligibility/increasing remittance: HB 2015
Working families' tax exemption, providing sales/use tax exemption, updating and simplifying: HB 1297, * ESHB 1297, CH 195 (2021), HB 1319, SB 5387, SB 5424
Working families' tax exemption, replacing "exemption" with "credit" and "remittance" with "refund": * EHB 2096, CH 41 (2022), SB 5963