Providing a business and occupation tax exemption for manufacturing facilities and green manufacturing facilities.

SB 5675 exempts qualifying manufacturing facilities and certified green manufacturing facilities from Washington's business and occupation tax. A "green manufacturing facility" must be certified by a state or nationally recognized organization for sustainability, while a "manufacturing facility" follows standard definitions under state law. The exemption applies directly to eligible businesses meeting these criteria and expires January 1, 2036. This policy change reduces tax obligations for qualifying manufacturers without altering broader tax structures.