Incentivizing cities and counties to attract and retain commissioned law enforcement officers.

HB 1095 would allow Washington cities and counties to impose a 0.10% sales and use tax credit to fund law enforcement recruitment and retention. Local governments would collect this tax as a credit against state sales tax, with at least 50% of the revenue required to directly support hiring and retaining commissioned officers. The tax would be phased in starting in 2026 for smaller jurisdictions (under 50,000 residents), expanding to all cities and counties by 2028. This bill creates a new funding mechanism but does not alter existing officer training requirements.