Providing tax exemption for the first 20,000 gallons of wine sold by a winery in Washington.

HB 1384 exempts Washington wineries selling fewer than 20,000 gallons of wine annually from most state wine excise taxes on their first 20,000 gallons of sales. This directly benefits small wineries, which often struggle with higher costs compared to larger producers due to limited economies of scale. The bill modifies existing tax rules to apply a reduced $0.0528 per liter tax rate on the first 20,000 gallons instead of the standard tax rate, while exempting them from other taxes under the section for that volume. The policy aims to support small winery growth and job creation in the industry.